Question NW1201 to the Minister of Cooperative Governance and Traditional Affairs

NORTHERN CAPE

Provincial legislation is aligned with the provisions of the Traditional Leadership and Governance Framework Act, Act 41 of 2003. Section 9 of the Northern Cape Traditional Leadership, Governance and Houses of Traditional Leaders Act, 2001 deals with the function of a traditional Council which determines “(1) The traditional council of any traditional community, must subject to the provisions of the Constitution , the Framework Act, this Act and any other law:

(m) keep proper records of its activities and accounts as audited;

(n) have its financial statements audited.”

It also makes provision in Section 27 (1)-(4) for the auditing of the books and accounts of traditional councils by the Auditor-General.

In addition, because of the high costs involved with auditing of books, most of the councils are not in a financial position to have their books audited. As an intervention, the Head of Department (HoD) of the Department of Cooperative Governance, Human Setllements and Traditional Affairs (CoGHSTA) approved the auditing of the accounts of Traditional Councils in 2016, however the actual audit was not actioned.

The Department has been checking the books of the traditional councils on a monthly basis. It is then processed and captured on an online system Softline Pastel. To date all bank statements are reconciled and provisional financial statements are compiled and provided to the traditional councils.

GAUTENG

The Gauteng Provincial Government is empowered by Section 7(1) and 28(a)-(b) of the Gauteng Traditional Leadership and Governance Act, 2010 (Act No4 of 2010). Section 7 (1) states that “the books and accounts of every traditional council must be audited by the Auditor-General”. Section 28(a)(b) states that “A traditional council must-

(a)keep proper records of all its activities and income and expenditure; and

(b)make the records referred to in paragraph (a) available to be audited by the Auditor-General”.

NORTH WEST

Section 31(1) of the North West Traditional Leadership and Governance Act, 2005 (Act No. 2 of 2005) provides that:-

“The books and accounts of every traditional community, recognized in terms of section 3 must be audited by the Auditor-General”.

LIMPOPO

The Limpopo Province has through the Traditional Leadership and Institutions Act, Act 6 of 2005, gave effect to section 4(2)(b) of the Traditional Leadership and Governance Framework Act, by legislating it into law.

Section 29(2) of Limpopo Traditional Leadership and Institution Act, Act No 6 of 2005 states as follows:

“A traditional council must make the records referred in sub section (1) available to be audited by the Auditor General.”

KWA-ZULU NATAL

Section 8 (2) (b) of The KwaZulu-Natal Traditional Leadership and Governance Act No. 5 of 2005 states that;

“A traditional council must have its financial statements audited by the Auditor-General”

FREE STATE

Section 26F (2)(b) of the Free State Traditional Leadership and Governance Amendment Act, Act No. 4 of 2018 states as follows:

“A principal traditional council must- (b) have its financial statements audited by the Auditor-General and submit such audited statements to the Premier within one month from the date of receipt thereof”

MPUMALANGA

The Mpumalanga Traditional Leadership and Governance Act, No. 3 of 2005 under Section 9 (4) makes the following provision “the books of account of the traditional council must be audited as prescribed”.

EASTERN CAPE

The Eastern Cape Traditional Leadership and Governance Act, No. 1 of 2017 under Section 17 (2) (b) makes the following provision, “A principal traditional council is required to have its financial statements audited”.