1. Audit qualifications An action plan Imran Vanker Provincial Auditor : Gauteng

2. Agenda Introduction Scope Qualifications Qualified audit opinion or disclaimer Emphasis of matters Appreciation

3. Introduction At April 2005, 95 of 284 audits finalised Of these, 58 (61 percent) were qualified, or disclaimed or adverse Only 27 were unqualified Among Top 50 municipalities, of the 23 completed, 7 were qualified

4. Scope – slide #1 Constitution Public Audit Act Municipal Finance Management Act Audit outcomes of local government

5. Scope – slide #2 Focus areas –Compliance –Fair presentation –Asset management –Debtors –Personnel expenditure –Document management –Internal audit –Control environment –Procurement –IT matters

6. Qualifications – action plan Understand the report Acceptance of the report Project team The right man or lady The right system Understanding root causes

7. Qualifications – action plan cont… Analysis of issues How to deal with auditors Retention of staff Upcoming developments Communication plan Compliance checklists

8. Qualifications – action plan cont… Development of a monthly framework Control self assessment Role of internal audit Year end reporting plan Review Reward and retain

9. Qualifications – action plan cont… Audit outcomes of local government Role of audit committee SCOPA and oversight committees

10. Questions Imran Vanker Provincial Auditor : Gauteng