General report on provincial audit outcomes 2003-04 (RP 42 2005)

56399 AG REPORT 2003-04 5/25/05 2:33 PM Page iGeneral report on provincial audit outcomes 2003-04GENERAL REPORTOF THEAUDITOR-GENERALON PROVINCIAL AUDIT OUTCOMES FOR THE FINANCIAL YEAR ENDED 31 MARCH 2004PUBLISHED BY AUTHORITYRP 42/2005ISBN 0-621-35614-XObtainable from the Government Printer, Bosman Street. Private Bag X85, Pretoria 0001. Tel: (012) 334 4507 / 451056399 AG REPORT 2003-04 5/25/05 2:33 PM Page iiGeneral report on provincial audit outcomes 2003-04Cover design by Business Design & Repro Centre, PretoriaLayout and repro by Business Design & Repro Centre, PretoriaPrinted and bound by Business Print Centre, Pretoriaii56399 AG REPORT 2003-04 5/25/05 2:33 PM Page iiiGeneral report on provincial audit outcomes 2003-04TABLE OF CONTENTSPage FOREWORD 1SECTION 1: ANALYSIS OF PROVINCIAL DEPARTMENTS 3SECTION 2: ANALYSIS OF FINANCIAL INFORMATION AND AUDIT FINDINGS 52.1 Sectors 52.1.1 Audit opinions 62.2 Provinces 72.2.1 92.2.2 Major issues contained in audit reports 102.2.2.1 Asset management 102.2.2.2 Personnel expenditure 112.2.2.3 Internal audit / audit committees 132.2.2.4 Transfer payments 142.2.2.5 Unauthorised, irregular and fruitless and wasteful expenditure 15SECTION 3: SPECIALISED AUDIT SERVICES 2003-04 163.1 Special investigations 173.1.1 Special investigations at provincial departments 173.1.2 Management reports issued 183.2 Performance audits 193.2.1 Performance audits at provincial government departments ...