Part III Report
Readers of this Report should note that my Part III Report covers the financial years ending 2016 and some previous years’ financial statements submitted subsequently. The Report covers the audit of Provincial Governments, Urban Local-level Governments, Hospitals/Provincial Health Authorities, Business Arms, Authorities and Trust Funds.
The scope of audits included reviews of governance arrangements and examinations of internal controls in place at the time the audits were conducted. All audit findings have been reported to entity management for their comments.
The Report provides a summary of significant internal control weaknesses identified, and types of audit opinions expressed. Major financial and accounting issues which required remedial actions to be taken by the agencies concerned have been summarized in this part of my Report. These issues have been communicated to the respective Provincial Administrators or Executive Management through the Management Letters.
As required, and in addition to the Management Letters, audited financial statements together with the audit opinions where applicable, were also provided to the relevant Minister(s) and to the Department of Provincial and Local-level Government Affairs.