Auditor-general of South Africa, Kimi Makwetu has published his local government audit outcomes for 2018-2019, showing the results for 257 municipalities and 21 municipal entities countrywide.

In its annual audits, the Auditor-General South Africa (AGSA) examines the following aspects:

• Fair presentation and absence of material misstatements in financial statements;
• Reliable and credible performance information for purposes of reporting on predetermined performance objectives;
• Compliance with key legislation governing financial matters The audited institution achieves a clean audit when its financial statements are unqualified, with no findings in respect of reporting on predetermined objectives and compliance with legislation.

The report shows that there was again a regression in the audit outcomes under the current local government administration, now in its third year.