Treasury's Municipal Money publishes one municipality's audit outcome for one year at a time. This page puts every municipality's outcome side by side, trended year over year and broken down by province, so the pattern is visible in one look.
Outcomes by financial year
Each bar is one financial year's audited municipalities, split by the Auditor-General's opinion. Modified combines qualified, adverse and disclaimer opinions. 10 municipalities had no opinion by the data date for 2023/24, and are left out of the bars.
No findingsEmphasis of matterModified
| Financial year | No findings | Emphasis of matter | Qualified | Adverse | Disclaimer | Outstanding |
|---|---|---|---|---|---|---|
| 2010/11 | 13 | 116 | 55 | 9 | 82 | 2 |
| 2011/12 | 9 | 107 | 64 | 3 | 74 | 21 |
| 2012/13 | 22 | 99 | 82 | 9 | 66 | 0 |
| 2013/14 | 40 | 109 | 71 | 3 | 55 | 0 |
| 2014/15 | 54 | 111 | 76 | 4 | 32 | 1 |
| 2015/16 | 48 | 110 | 60 | 4 | 21 | 0 |
| 2016/17 | 33 | 114 | 71 | 6 | 31 | 2 |
| 2017/18 | 18 | 105 | 87 | 12 | 31 | 4 |
| 2018/19 | 20 | 91 | 83 | 2 | 33 | 28 |
| 2019/20 | 32 | 96 | 87 | 7 | 34 | 1 |
| 2020/21 | 40 | 100 | 71 | 4 | 18 | 24 |
| 2021/22 | 38 | 105 | 84 | 6 | 22 | 2 |
| 2022/23 | 34 | 110 | 85 | 6 | 12 | 10 |
| 2023/24 | 41 | 99 | 90 | 6 | 11 | 10 |
By province, financial year 2023/24
| Province | Audited | No findings | Emphasis of matter | Modified |
|---|---|---|---|---|
| Eastern Cape | 39 | 6 | 14 | 19 |
| Free State | 17 | 0 | 6 | 11 |
| Gauteng | 11 | 2 | 6 | 3 |
| KwaZulu-Natal | 53 | 7 | 36 | 10 |
| Limpopo | 27 | 2 | 14 | 11 |
| Mpumalanga | 19 | 2 | 8 | 9 |
| North West | 21 | 0 | 3 | 18 |
| Northern Cape | 30 | 2 | 6 | 22 |
| Western Cape | 30 | 20 | 6 | 4 |
Method
- One opinion per municipality per financial year, as National Treasury's Municipal Money records it. Municipalities are named and coded as in Treasury's own municipality register.
- The categories are National Treasury's, as Municipal Money records each opinion: no findings is "Unqualified - No findings", emphasis of matter is "Unqualified - Emphasis of Matter items", and modified is qualified, adverse or disclaimer.
- These are not the Auditor-General's "clean audit", which also requires no material findings on compliance and on the performance report. The Auditor-General's own count of clean audits can therefore be lower than the no-findings count here, and its count of outstanding audits can differ because the two are captured on different dates.
- Municipalities with no opinion yet ("outstanding") are counted in the table and left out of the shares.
- No boundaries or maps: this page uses no Municipal Demarcation Board data.