Official AGSA Report Summary

Consolidated General Report on Local Government Audit Outcomes 2023-24

Issued by the Auditor-General of South Africa, Tsakani Maluleke, assessing performance, financial health, compliance, and material irregularities across South Africa’s municipalities in the 3rd year of the 6th local government administration.

Cut-Off Date: 31 January 2025•Audits Completed: 247 / 257•Legislated Mandate: Public Audit Act (PAA)

Foreword from the Auditor-General

Tsakani Maluleke • Auditor-General of South Africa

“Mayors, councils and executive authorities are failing to fulfil their legislated responsibilities... Three years into the administrative term, metros still struggle to take the lead in ensuring service delivery in a financially responsible manner. Actions taken to eradicate disclaimed audit opinions have had little impact in 2023-24 and more municipalities regressed into this category. Arresting the decline of local government will require our collective action.”

Clean Audits

41(16%)

25 municipalities sustained clean audit status every year since 2020-21.

Unqualified w/ Findings

99(39%)

77 municipalities (31%) avoided qualification only by correcting audit misstatements.

Qualified Audits

90(35%)

Material misstatements in property, plant, equipment, receivables or irregular expenditure.

Adverse & Disclaimed

17(6%)

6 Adverse (records untrustworthy) & 11 Disclaimed (no documentation provided).

Irregular Expenditure

R87.03bn

Incurred across 3 years of current administration due to non-compliance with supply chain legislation. Metros accounted for R33.29bn (38%).

Water & Electricity Losses

R37.28bn

Lost in revenue due to physical infrastructure neglect, unmaintained pipes, leaks, and electricity distribution failures.

Unfunded Budgets

113 (44%)

113 municipalities adopted unfunded budgets where projected expenditure exceeded revenue. 91 of these incurred unauthorized expenditure.

2023-24 Municipal Audit Outcomes Distribution

Breakdown of outcomes across 247 completed municipal audits

Clean: 41 (16%)

Unqualified: 99 (39%)

Qualified: 90 (35%)

Adverse: 6 (2%)

Disclaimed: 11 (4%)

Outstanding: 10 (4%)

Financial Reporting Consultant Costs

Reliance on external consultants for finance unit responsibilities

R1.47 Billion219 Municipalities (89%)

Municipalities spent R1.47bn on financial reporting consultants due to finance unit vacancies (19% average vacancy rate). However, consultants had little impact at 101 municipalities (46%) where material misstatements still occurred in consultant work areas.

• Asset management consultants: 34% of spending

• Financial statement preparation: 32% of spending

• Re-appointment rate without skills transfer: 87%

Municipal Audit Outcomes Directory (2023-24)

Search and filter official AGSA audit results across all 257 South African municipalities.

Showing 214 of 214 Auditees

Municipality	Province	Audit Outcome	Irregular Exp.	Status Flags	Action
!kheis NC084	Northern Cape	Qualified	R77.0m		View Profile
Abaqulusi KZN263	Unknown	Unqualified with Findings	R16.0m	UnfundedAudit Adjusted	View Profile
Alfred Duma KZN238	Unknown	Unqualified with Findings	R48.0m	UnfundedAudit Adjusted	View Profile
Amahlathi EC124	Eastern Cape	Unqualified with Findings	R30.0m	Audit Adjusted	View Profile
Ba-Phalaborwa LIM334	Limpopo	Unqualified with Findings	R83.0m	UnfundedAudit Adjusted	View Profile
Beaufort West WC053	Western Cape	Clean	R6.0m		View Profile
Bela-Bela LIM366	Limpopo	Disclaimed	R25.0m	Going Concern	View Profile
Bergrivier WC013	Western Cape	Qualified	R59.0m	Unfunded	View Profile
Big Five Hlabisa KZN276	Unknown	Qualified	R23.0m	Unfunded	View Profile
Bitou WC047	Western Cape	Unqualified with Findings	R66.0m	Audit Adjusted	View Profile
Blouberg LIM351	Limpopo	Unqualified with Findings	R52.0m	Audit Adjusted	View Profile
Blue Crane Route EC102	Eastern Cape	Qualified	R32.0m		View Profile
Breede Valley WC025	Western Cape	Clean	R2.0m		View Profile
Buffalo City BUF	Eastern Cape	Qualified	R21.0m		View Profile
Bushbuckridge MP325	Mpumalanga	Clean	R1.0m		View Profile
Cape Agulhas WC033	Western Cape	Qualified	R58.0m	Unfunded	View Profile
Cederberg WC012	Western Cape	Qualified	R61.0m		View Profile
Chief Albert Luthuli MP301	Mpumalanga	Adverse	R123.0m	UnfundedGoing Concern	View Profile
City Of Cape Town CPT	Western Cape	Clean	R0.5m		View Profile
City Of Johannesburg JHB	Gauteng	Qualified	R50.0m	Unfunded	View Profile
City Of Mbombela MP326	Mpumalanga	Qualified	R52.0m	Unfunded	View Profile
City Of Tshwane TSH	Gauteng	Unqualified with Findings	R46.0m	Audit Adjusted	View Profile
Collins Chabane LIM345	Limpopo	Qualified	R77.0m	Unfunded	View Profile
Dannhauser KZN254	Unknown	Unqualified with Findings	R84.0m	UnfundedAudit Adjusted	View Profile
Dawid Kruiper NC087	Northern Cape	Qualified	R75.0m	Unfunded	View Profile
Dihlabeng FS192	Free State	Unqualified with Findings	R17.0m	Audit Adjusted	View Profile
Dikgatlong NC092	Northern Cape	Unqualified with Findings	R44.0m	UnfundedAudit Adjusted	View Profile
Dipaleseng MP306	Mpumalanga	Unqualified with Findings	R16.0m	UnfundedAudit Adjusted	View Profile
Ditsobotla NW384	North West	Qualified	R8.0m	Unfunded	View Profile
Dr Js Moroka MP316	Mpumalanga	Qualified	R60.0m		View Profile
Dr Pixley Ka Isaka Seme MP304	Mpumalanga	Unqualified with Findings	R11.0m	UnfundedAudit Adjusted	View Profile
Dr. A.b. Xuma EC137	Eastern Cape	Qualified	R83.0m		View Profile
Dr. Beyers Naude EC101	Eastern Cape	Disclaimed	R127.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Dr. Nkosazana Dlamini Zuma KZN436	Unknown	Unqualified with Findings	R79.0m	UnfundedAudit Adjusted	View Profile
Drakenstein WC023	Western Cape	Clean	R1.0m		View Profile
Edumbe KZN261	Unknown	Clean	R62.0m		View Profile
Ekurhuleni EKU	Gauteng	Unqualified with Findings	R64.0m	Audit Adjusted	View Profile
Elias Motsoaledi LIM472	Limpopo	Qualified	R29.0m		View Profile
Elundini EC141	Eastern Cape	Clean	R15.0m		View Profile
Emadlangeni KZN253	Unknown	Unqualified with Findings	R19.0m	Audit Adjusted	View Profile
Emakhazeni MP314	Mpumalanga	Unqualified with Findings	R49.0m	Audit Adjusted	View Profile
Emalahleni MP312	Mpumalanga	Unqualified with Findings	R6.0m	Audit Adjusted	View Profile
Emalahleni EC136	Eastern Cape	Unqualified with Findings	R54.0m	UnfundedAudit Adjusted	View Profile
Emfuleni GT421	Gauteng	Clean	R2.0m		View Profile
Emthanjeni NC073	Northern Cape	Unqualified with Findings	R55.0m	Audit Adjusted	View Profile
Endumeni KZN241	Unknown	Qualified	R16.0m	Unfunded	View Profile
Enoch Mgijima EC139	Eastern Cape	Qualified	R27.0m		View Profile
Ephraim Mogale LIM471	Limpopo	Qualified	R72.0m	Unfunded	View Profile
Ethekwini ETH	Unknown	Disclaimed	R43.0m	Going Concern	View Profile
Fetakgomo Tubatse LIM476	Limpopo	Unqualified with Findings	R25.0m	Audit Adjusted	View Profile
Ga-Segonyana NC452	Northern Cape	Unqualified with Findings	R41.0m	UnfundedAudit Adjusted	View Profile
Gamagara NC453	Northern Cape	Qualified	R71.0m		View Profile
George WC044	Western Cape	Clean	R0.0m		View Profile
Govan Mbeki MP307	Mpumalanga	Qualified	R53.0m		View Profile
Great Kei EC123	Eastern Cape	Clean	R82.0m		View Profile
Greater Giyani LIM331	Limpopo	Unqualified with Findings	R53.0m	Audit Adjusted	View Profile
Greater Kokstad KZN433	Unknown	Unqualified with Findings	R83.0m	Audit Adjusted	View Profile
Greater Letaba LIM332	Limpopo	Unqualified with Findings	R84.0m	UnfundedAudit Adjusted	View Profile
Greater Taung NW394	North West	Outstanding	R8.0m	Unfunded	View Profile
Greater Tzaneen LIM333	Limpopo	Unqualified with Findings	R15.0m	Audit Adjusted	View Profile
Hantam NC065	Northern Cape	Unqualified with Findings	R70.0m	UnfundedAudit Adjusted	View Profile
Hessequa WC042	Western Cape	Clean	R2.0m		View Profile
Impendle KZN224	Unknown	Disclaimed	R74.0m	Going Concern	View Profile
Inkosi Langalibalele KZN237	Unknown	Unqualified with Findings	R26.0m	Audit Adjusted	View Profile
Inkosi Umtubatuba KZN275	Unknown	Qualified	R10.0m		View Profile
Intsika Yethu EC135	Eastern Cape	Unqualified with Findings	R59.0m	Audit Adjusted	View Profile
Inxuba Yethemba EC131	Eastern Cape	Disclaimed	R79.0m	Going Concern	View Profile
Jb Marks NW405	North West	Unqualified with Findings	R60.0m	UnfundedAudit Adjusted	View Profile
Joe Morolong NC451	Northern Cape	Unqualified with Findings	R14.0m	Audit Adjusted	View Profile
Johannes Phumani Pungula KZN434	Unknown	Unqualified with Findings	R9.0m	UnfundedAudit Adjusted	View Profile
Jozini KZN272	Unknown	Unqualified with Findings	R70.0m	UnfundedAudit Adjusted	View Profile
Kagisano-Molopo NW397	North West	Disclaimed	R210.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Kai !garib NC082	Northern Cape	Unqualified with Findings	R7.0m	Audit Adjusted	View Profile
Kamiesberg NC064	Northern Cape	Unqualified with Findings	R27.0m	Audit Adjusted	View Profile
Kannaland WC041	Western Cape	Disclaimed	R305.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Kareeberg NC074	Northern Cape	Unqualified with Findings	R37.0m	UnfundedAudit Adjusted	View Profile
Karoo Hoogland NC066	Northern Cape	Qualified	R71.0m		View Profile
Kgatelopele NC086	Northern Cape	Qualified	R77.0m		View Profile
Kgetlengrivier NW374	North West	Qualified	R57.0m		View Profile
Khâi-Ma NC067	Northern Cape	Qualified	R64.0m	Unfunded	View Profile
King Sabata Dalindyebo EC157	Eastern Cape	Qualified	R39.0m		View Profile
Knysna WC048	Western Cape	Unqualified with Findings	R33.0m	UnfundedAudit Adjusted	View Profile
Kopanong FS162	Free State	Outstanding	R43.0m	Unfunded	View Profile
Kou-Kamma EC109	Eastern Cape	Unqualified with Findings	R24.0m	UnfundedAudit Adjusted	View Profile
Kouga EC108	Eastern Cape	Adverse	R61.0m	UnfundedGoing Concern	View Profile
Kumkani Mhlontlo EC156	Eastern Cape	Qualified	R55.0m	Unfunded	View Profile
Kwadukuza KZN292	Unknown	Unqualified with Findings	R24.0m	UnfundedAudit Adjusted	View Profile
Laingsburg WC051	Western Cape	Adverse	R111.0m	UnfundedGoing Concern	View Profile
Langeberg WC026	Western Cape	Clean	R0.0m		View Profile
Lekwa MP305	Mpumalanga	Unqualified with Findings	R74.0m	Audit Adjusted	View Profile
Lekwa-Teemane NW396	North West	Adverse	R208.0m	UnfundedGoing Concern	View Profile
Lepele-Nkumpi LIM355	Limpopo	Qualified	R25.0m		View Profile
Lephalale LIM362	Limpopo	Qualified	R13.0m		View Profile
Lesedi GT423	Gauteng	Unqualified with Findings	R11.0m	UnfundedAudit Adjusted	View Profile
Letsemeng FS161	Free State	Disclaimed	R18.0m	Going Concern	View Profile
Madibeng NW372	North West	Qualified	R79.0m		View Profile
Mafikeng NW383	North West	Qualified	R57.0m		View Profile
Mafube FS205	Free State	Outstanding	R62.0m	Unfunded	View Profile
Magareng NC093	Northern Cape	Qualified	R46.0m		View Profile
Makana EC104	Eastern Cape	Disclaimed	R43.0m	Going Concern	View Profile
Makhado LIM344	Limpopo	Qualified	R14.0m		View Profile
Makhuduthamaga LIM473	Limpopo	Qualified	R26.0m	Unfunded	View Profile
Maluti A Phofung FS194	Free State	Outstanding	R32.0m	Unfunded	View Profile
Mamusa NW393	North West	Adverse	R79.0m	UnfundedGoing Concern	View Profile
Mandeni KZN291	Unknown	Unqualified with Findings	R68.0m	Audit Adjusted	View Profile
Mangaung MAN	Free State	Unqualified with Findings	R69.0m	UnfundedAudit Adjusted	View Profile
Mantsopa FS196	Free State	Qualified	R58.0m		View Profile
Maphumulo KZN294	Unknown	Qualified	R48.0m	Unfunded	View Profile
Maquassi Hills NW404	North West	Unqualified with Findings	R63.0m	Audit Adjusted	View Profile
Maruleng LIM335	Limpopo	Qualified	R58.0m		View Profile
Masilonyana FS181	Free State	Outstanding	R54.0m	Unfunded	View Profile
Matatiele EC441	Eastern Cape	Unqualified with Findings	R34.0m	Audit Adjusted	View Profile
Matjhabeng FS184	Free State	Outstanding	R28.0m	Unfunded	View Profile
Matlosana NW403	North West	Clean	R24.0m		View Profile
Matzikama WC011	Western Cape	Clean	R1.0m		View Profile
Mbhashe EC121	Eastern Cape	Qualified	R16.0m	Unfunded	View Profile
Merafong City GT484	Gauteng	Disclaimed	R11.0m	Going Concern	View Profile
Metsimaholo FS204	Free State	Qualified	R46.0m		View Profile
Midvaal GT422	Gauteng	Unqualified with Findings	R68.0m	Audit Adjusted	View Profile
Mkhambathini KZN226	Unknown	Unqualified with Findings	R77.0m	Audit Adjusted	View Profile
Mkhondo MP303	Mpumalanga	Unqualified with Findings	R55.0m	Audit Adjusted	View Profile
Mnquma EC122	Eastern Cape	Disclaimed	R16.0m	Going Concern	View Profile
Modimolle-Mookgophong LIM368	Limpopo	Unqualified with Findings	R10.0m	Audit Adjusted	View Profile
Mogalakwena LIM367	Limpopo	Clean	R77.0m		View Profile
Mogale City GT481	Gauteng	Adverse	R213.0m	UnfundedGoing Concern	View Profile
Mohokare FS163	Free State	Unqualified with Findings	R6.0m	Audit Adjusted	View Profile
Molemole LIM353	Limpopo	Qualified	R74.0m		View Profile
Moqhaka FS201	Free State	Unqualified with Findings	R38.0m	UnfundedAudit Adjusted	View Profile
Moretele NW371	North West	Unqualified with Findings	R52.0m	UnfundedAudit Adjusted	View Profile
Moses Kotane NW375	North West	Qualified	R17.0m	Unfunded	View Profile
Mossel Bay WC043	Western Cape	Clean	R2.0m		View Profile
Mpofana KZN223	Unknown	Qualified	R51.0m	Unfunded	View Profile
Msukaligwa MP302	Mpumalanga	Clean	R78.0m		View Profile
Msunduzi KZN225	Unknown	Outstanding	R16.0m	Unfunded	View Profile
Mthonjaneni KZN285	Unknown	Qualified	R51.0m	Unfunded	View Profile
Musina LIM341	Limpopo	Unqualified with Findings	R50.0m	UnfundedAudit Adjusted	View Profile
Nala FS185	Free State	Qualified	R65.0m		View Profile
Naledi NW392	North West	Disclaimed	R316.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Nama Khoi NC062	Northern Cape	Unqualified with Findings	R11.0m	Audit Adjusted	View Profile
Ndlambe EC105	Eastern Cape	Clean	R60.0m		View Profile
Ndwedwe KZN293	Unknown	Qualified	R37.0m		View Profile
Nelson Mandela Bay NMA	Eastern Cape	Unqualified with Findings	R64.0m	UnfundedAudit Adjusted	View Profile
New Municipality FS164	Unknown	Unqualified with Findings	R30.0m	UnfundedAudit Adjusted	View Profile
Newcastle KZN252	Unknown	Clean	R65.0m		View Profile
Ngqushwa EC126	Eastern Cape	Unqualified with Findings	R31.0m	Audit Adjusted	View Profile
Ngquza Hill EC153	Eastern Cape	Unqualified with Findings	R61.0m	Audit Adjusted	View Profile
Ngwathe FS203	Free State	Qualified	R10.0m	Unfunded	View Profile
Nkandla KZN286	Unknown	Qualified	R54.0m		View Profile
Nketoana FS193	Free State	Disclaimed	R296.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Nkomazi MP324	Mpumalanga	Unqualified with Findings	R6.0m	UnfundedAudit Adjusted	View Profile
Nongoma KZN265	Unknown	Unqualified with Findings	R83.0m	UnfundedAudit Adjusted	View Profile
Nqutu KZN242	Unknown	Disclaimed	R21.0m	Going Concern	View Profile
Ntabankulu EC444	Eastern Cape	Qualified	R26.0m	Unfunded	View Profile
Nyandeni EC155	Eastern Cape	Qualified	R10.0m		View Profile
Okhahlamba KZN235	Unknown	Unqualified with Findings	R14.0m	Audit Adjusted	View Profile
Oudtshoorn WC045	Western Cape	Unqualified with Findings	R79.0m	Audit Adjusted	View Profile
Overstrand WC032	Western Cape	Clean	R2.0m		View Profile
Phokwane NC094	Northern Cape	Qualified	R55.0m	Unfunded	View Profile
Phumelela FS195	Free State	Qualified	R47.0m	Unfunded	View Profile
Polokwane LIM354	Limpopo	Qualified	R71.0m	Unfunded	View Profile
Port St Johns EC154	Eastern Cape	Unqualified with Findings	R16.0m	UnfundedAudit Adjusted	View Profile
Prince Albert WC052	Western Cape	Disclaimed	R47.0m	Going Concern	View Profile
Ramotshere Moiloa NW385	North West	Disclaimed	R28.0m	Going Concern	View Profile
Rand West City GT485	Gauteng	Clean	R37.0m		View Profile
Ratlou NW381	North West	Qualified	R48.0m		View Profile
Ray Nkonyeni KZN216	Unknown	Clean	R7.0m		View Profile
Raymond Mhlaba EC129	Eastern Cape	Qualified	R44.0m	Unfunded	View Profile
Renosterberg NC075	Northern Cape	Qualified	R49.0m		View Profile
Richmond KZN227	Unknown	Unqualified with Findings	R79.0m	UnfundedAudit Adjusted	View Profile
Richtersveld NC061	Northern Cape	Outstanding	R71.0m	Unfunded	View Profile
Rustenburg NW373	North West	Qualified	R28.0m	Unfunded	View Profile
Sakhisizwe EC138	Eastern Cape	Qualified	R40.0m	Unfunded	View Profile
Saldanha Bay WC014	Western Cape	Qualified	R51.0m		View Profile
Senqu EC142	Eastern Cape	Unqualified with Findings	R56.0m	Audit Adjusted	View Profile
Setsoto FS191	Free State	Unqualified with Findings	R81.0m	UnfundedAudit Adjusted	View Profile
Siyancuma NC078	Northern Cape	Qualified	R67.0m	Unfunded	View Profile
Siyathemba NC077	Northern Cape	Qualified	R26.0m		View Profile
Sol Plaatje NC091	Northern Cape	Unqualified with Findings	R8.0m	Audit Adjusted	View Profile
Stellenbosch WC024	Western Cape	Clean	R2.0m		View Profile
Steve Tshwete MP313	Mpumalanga	Clean	R1.0m		View Profile
Sundays River Valley EC106	Eastern Cape	Disclaimed	R242.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Swartland WC015	Western Cape	Qualified	R31.0m	Unfunded	View Profile
Swellendam WC034	Western Cape	Disclaimed	R74.0m	Going Concern	View Profile
Thaba Chweu MP321	Mpumalanga	Unqualified with Findings	R76.0m	Audit Adjusted	View Profile
Thabazimbi LIM361	Limpopo	Unqualified with Findings	R62.0m	UnfundedAudit Adjusted	View Profile
Theewaterskloof WC031	Western Cape	Clean	R1.0m		View Profile
Thembelihle NC076	Northern Cape	Qualified	R39.0m	Unfunded	View Profile
Thembisile Hani MP315	Mpumalanga	Outstanding	R7.0m	Unfunded	View Profile
Thulamela LIM343	Limpopo	Unqualified with Findings	R12.0m	UnfundedAudit Adjusted	View Profile
Tokologo FS182	Free State	Unqualified with Findings	R7.0m	UnfundedAudit Adjusted	View Profile
Tsantsabane NC085	Northern Cape	Qualified	R7.0m	Unfunded	View Profile
Tswaing NW382	North West	Disclaimed	R173.0m	UnfundedGoing Concern8-Yr Disclaimer	View Profile
Tswelopele FS183	Free State	Unqualified with Findings	R78.0m	Audit Adjusted	View Profile
Ubuntu NC071	Northern Cape	Unqualified with Findings	R57.0m	Audit Adjusted	View Profile
Ulundi KZN266	Unknown	Qualified	R52.0m		View Profile
Umdoni KZN212	Unknown	Qualified	R21.0m	Unfunded	View Profile
Umfolozi KZN281	Unknown	Unqualified with Findings	R78.0m	UnfundedAudit Adjusted	View Profile
Umhlabuyalingana KZN271	Unknown	Unqualified with Findings	R54.0m	Audit Adjusted	View Profile
Umhlathuze KZN282	Unknown	Clean	R0.0m		View Profile
Umlalazi KZN284	Unknown	Qualified	R43.0m		View Profile
Umngeni KZN222	Unknown	Qualified	R68.0m		View Profile
Umshwathi KZN221	Unknown	Qualified	R5.0m	Unfunded	View Profile
Umsinga KZN244	Unknown	Unqualified with Findings	R66.0m	Audit Adjusted	View Profile
Umsobomvu NC072	Northern Cape	Unqualified with Findings	R68.0m	UnfundedAudit Adjusted	View Profile
Umuziwabantu KZN214	Unknown	Adverse	R52.0m	UnfundedGoing Concern	View Profile
Umvoti KZN245	Unknown	Unqualified with Findings	R68.0m	UnfundedAudit Adjusted	View Profile
Umzimkhulu KZN435	Unknown	Unqualified with Findings	R33.0m	Audit Adjusted	View Profile
Umzimvubu EC442	Eastern Cape	Unqualified with Findings	R29.0m	UnfundedAudit Adjusted	View Profile
Umzumbe KZN213	Unknown	Qualified	R70.0m		View Profile
Uphongolo KZN262	Unknown	Unqualified with Findings	R7.0m	Audit Adjusted	View Profile
Victor Khanye MP311	Mpumalanga	Clean	R40.0m		View Profile
Walter Sisulu EC145	Eastern Cape	Unqualified with Findings	R37.0m	UnfundedAudit Adjusted	View Profile
Winnie Madikizela-Mandela EC443	Eastern Cape	Qualified	R33.0m		View Profile
Witzenberg WC022	Western Cape	Clean	R0.0m		View Profile