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AGSA special reports

These refer to real-time and performance audits, and other special investigations. Special audit reports are usually issued after an audit following a directive for the audit.
Special audit reports can be issued on, for example:

– real-time audits in response to a request from the president of the country
– performance audits (including environmental audits)
– consolidated findings on the status of material irregularities identified.

Download the PDF

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Real-time audits

Real-time audits help to immediately identify poor financial management controls and encourage action from government and oversight bodies to prevent any further abuses, losses or mistakes.

Water boards reports

Water boards play an important role in providing water to all, but because their financial year-end of 30 June falls outside the period when we conclude on the national and provincial government audits, we do not include them in our messages in the consolidated general report on the audit outcomes of national and provincial government.

Flood relief reports

This is the AGSA’s first special report on the flood relief funds provided by government to respond to the floods that caused devastation in KwaZulu-Natal and the Eastern Cape in April 2022. The report deals with the immediate activities and actions that have taken place since the disaster occurred.

Water boards report

First special report on flood relief funds 2022

Covid-19 reports

In response to the covid-19 pandemic, government made available a R500 billion emergency relief package to provide social, health and economic relief for vulnerable citizens and businesses, using fast-tracked processes. The reports on our real-time audit of these funds were intended to enable accounting officers and authorities to respond to shortcomings immediately.

First special report on the financial management of government covid-19 initiatives 2020

Second special report on financial management of government covid-19 inititatives 2020

Third special report on the financial management of government covid-19 initiatives 2021


Performance audits

Performance auditing places special focus on citizens. The primary questions asked are whether government is doing the right thing and doing this in the right and least expensive way. Subject matter is not limited to specific programmes, entities or funds but can include topics related to service delivery, value for money or effects of regulations.

Follow-up performance audit at the Department of Mineral Resources and Energy on the rehabilitation of derelict and ownerless mines 2021

Follow-up performance audit of the immigration process for undocumented immigrants at the Department of Home Affairs 2019

Performance audit of the development of sustainable human settlements at the Eastern Cape Department of Human Settlements 2018

Performance audit on water infrastructure at the Department of Water and Sanitation 2016

Performance audit of the management of pharmaceuticals at the Department of Health 2016

Performance audit of the effectiveness of the urban renewal programme at the Gauteng Department of Human Settlements 2016

A performance audit of the learner transport scheme at the Eastern Cape Department of Transport 2016

Health sector report

Education Sector Report 2015-16

Special audit of the rural household infrastruture grant and programme 2015

Other special reports

Westonaria local municipality report 2015

Status of material irregularities in national, provincial and local government 2022