Question NW3528 to the Minister of Finance
02 October 2015 - NW3528
Matsepe, Mr CD to ask the Minister of Finance
(1)Whether an audit committee was in place in each (a) metropolitan municipality and (b) local municipality that received a disclaimer or adverse audit opinion for the 2013-14 financial year; if not, why not; if so, (i) what are the qualifications and relevant experience of each member of each audit committee and (ii) how many times did the specified committee meet in the specified financial year; (2) were any reports from each specified committee tabled and considered in each relevant municipal council; if not, why not?
Reply:
- No metropolitan municipality received a disclaimer or adverse audit opinion for the
2013-14 financial year.
A total of 58 municipalities (names supplied in the attached spreadsheet) had either a disclaimer or adverse audit opinion, as follows:
District municipalities: 5 disclaimer opinions and 1 adverse opinion
Local municipalities: 50 disclaimer opinions and 2 adverse opinions
District and local municipalities fall within the oversight of Provincial Government hence not all the information needed to fully respond to this parliamentary question is held by the National Treasury. Enquiries with the respective Provincial Treasuries have revealed that they too do not keep all the information needed to dispose of this matter.
In order to respond fully and properly, the National Treasury requests a period of 6-8 weeks to further consult with the respective Provincial Treasuries and the affected municipalities to collect and analyse the outstanding information.
In the interim, based on the information available to the National Treasury, all 58 affected municipalities reported that they had audit committees in place. Data on the audit committee meetings held during 2013-14 are shown in the graph below. It should be noted that all municipalities that held less than four meetings are non-compliant with the MFMA.
2. See table below;
|
No. |
Province |
Municipality |
Type |
Audit opinion |
Audit Committee (AC) |
No of times AC met during 2013/14 FY |
|
1 |
EC |
OR Tambo District |
District |
Disclaimer |
Yes |
3 |
|
2 |
EC |
Great Kei |
Local |
Disclaimer |
Yes |
4 |
|
3 |
EC |
Ikwezi |
Local |
Disclaimer |
Yes |
No Info |
|
4 |
EC |
Inkwanca |
Local |
Disclaimer |
Yes |
3 |
|
5 |
EC |
Inxuba Yethemba |
Local |
Disclaimer |
Yes |
1 |
|
6 |
EC |
Lukhanji |
Local |
Disclaimer |
Yes |
3 |
|
7 |
EC |
Makana |
Local |
Disclaimer |
Yes |
3 |
|
8 |
EC |
Mbizana |
Local |
Disclaimer |
Yes |
4 |
|
9 |
EC |
Mhlontlo |
Local |
Adverse |
Yes |
4 |
|
10 |
EC |
Ndlambe |
Local |
Disclaimer |
Yes |
4 |
|
11 |
EC |
Ngqushwa |
Local |
Disclaimer |
Yes |
3 |
|
12 |
EC |
Ntabankulu |
Local |
Disclaimer |
Yes |
3 |
|
13 |
EC |
Sundays River Valley |
Local |
Disclaimer |
Yes |
4 |
|
14 |
FS |
Letsemeng |
Local |
Disclaimer |
Yes |
5 |
|
15 |
FS |
Mafube |
Local |
Disclaimer |
Yes |
4 |
|
16 |
FS |
Maluti-A-Phofung |
Local |
Disclaimer |
Yes |
3 |
|
17 |
FS |
Mantsopa |
Local |
Disclaimer |
Yes |
5 |
|
18 |
FS |
Matjhabeng |
Local |
Disclaimer |
Yes |
3 |
|
19 |
FS |
Moqhaka |
Local |
Disclaimer |
Yes |
No Info |
|
20 |
FS |
Nala |
Local |
Disclaimer |
Yes |
1 |
|
21 |
FS |
Ngwathe |
Local |
Disclaimer |
Yes |
1 |
|
22 |
FS |
Phumelela |
Local |
Disclaimer |
Yes |
2 |
|
23 |
GP |
Westonaria |
Local |
Adverse |
Yes |
4 |
|
24 |
KZN |
Amajuba District |
District |
Disclaimer |
Yes |
3 |
|
25 |
KZN |
Hlabisa |
Local |
Disclaimer |
Yes |
4 |
|
26 |
KZN |
Jozini |
Local |
Disclaimer |
Yes |
3 |
|
27 |
LP |
Mopani District |
District |
Adverse |
Yes |
5 |
|
28 |
LP |
Vhembe District |
District |
Disclaimer |
Yes |
4 |
|
29 |
LP |
Ba-Phalaborwa |
Local |
Disclaimer |
Yes |
6 |
|
30 |
LP |
Ephraim Mogale |
Local |
Disclaimer |
Yes |
5 |
|
31 |
LP |
Fetakgomo |
Local |
Disclaimer |
Yes |
6 |
|
32 |
LP |
Thabazimbi |
Local |
Disclaimer |
Yes |
No Info |
|
33 |
LP |
Tubatse |
Local |
Disclaimer |
Yes |
3 |
|
34 |
MP |
Emakhazeni |
Local |
Disclaimer |
Yes |
3 |
|
35 |
MP |
Emalahleni |
Local |
Disclaimer |
Yes |
4 |
|
36 |
MP |
Mkhondo |
Local |
Disclaimer |
Yes |
4 |
|
37 |
MP |
Msukaligwa |
Local |
Disclaimer |
Yes |
4 |
|
38 |
MP |
Thaba Chweu |
Local |
Disclaimer |
Yes |
6 |
|
39 |
NW |
Dr Ruth S Mompati |
District |
Disclaimer |
Yes |
4 |
|
40 |
NW |
Ngaka Modiri Molema |
District |
Disclaimer |
Yes |
No Info |
|
41 |
NW |
Ditsobotla |
Local |
Disclaimer |
Yes |
No Info |
|
42 |
NW |
Greater Taung |
Local |
Disclaimer |
Yes |
4 |
|
43 |
NW |
Lekwa-Teemane |
Local |
Disclaimer |
Yes |
4 |
|
44 |
NW |
Mamusa |
Local |
Disclaimer |
Yes |
4 |
|
45 |
NW |
Maquassi Hills |
Local |
Disclaimer |
Yes |
2 |
|
46 |
NW |
Tswaing |
Local |
Disclaimer |
Yes |
No Info |
|
47 |
NW |
Ventersdorp |
Local |
Disclaimer |
Yes |
2 |
|
48 |
NC |
!Kheis |
Local |
Disclaimer |
Yes |
No Info |
|
49 |
NC |
Dikgatlong |
Local |
Disclaimer |
Yes |
No Info |
|
50 |
NC |
Ga-Segonyana |
Local |
Disclaimer |
Yes |
No Info |
|
51 |
NC |
Kamiesberg |
Local |
Disclaimer |
Yes |
No Info |
|
52 |
NC |
Karoo Hoogland |
Local |
Disclaimer |
Yes |
No Info |
|
53 |
NC |
Kgatelopele |
Local |
Disclaimer |
Yes |
No Info |
|
54 |
NC |
Magareng |
Local |
Disclaimer |
Yes |
No Info |
|
55 |
NC |
Phokwane |
Local |
Disclaimer |
Yes |
No Info |
|
56 |
NC |
Renosterberg |
Local |
Disclaimer |
Yes |
No Info |
|
57 |
NC |
Thembelihle |
Local |
Disclaimer |
Yes |
No Info |
|
58 |
NC |
Tsantsabane |
Local |
Disclaimer |
Yes |
No Info |