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Municipal audit outcomes, 2023/24
How each of South Africa’s 257 municipalities fared in the Auditor-General’s audit for the 2023/24 financial year. An audit outcome measures whether a municipality’s financial records can be relied on — it is not a rating of service delivery.
Clean audit 41 municipalities
The financial statements are free of material misstatement, and the auditor raised no material findings on performance reporting or compliance. This is the best possible outcome.
Unqualified with findings 99 municipalities
The financial statements themselves are reliable, but the auditor raised findings on performance reporting or compliance with legislation. Financially sound, with issues to fix.
Qualified 90 municipalities
The auditor found material misstatements in specific areas of the financial statements. The rest of the statements can be relied on, but those areas cannot.
Adverse 6 municipalities
The auditor found the financial statements to be materially misstated overall — not just in specific areas. The statements do not fairly present the municipality’s finances.
Disclaimer 11 municipalities
The auditor could not obtain enough evidence to form an opinion at all, usually because records were missing or inadequate. No assurance can be given about the finances.
Outstanding 10 municipalities
The audit had not been completed when this data was published, so no outcome is available. This is not a finding against the municipality on its own.
How to read these outcomes
A clean audit is the best result, and a disclaimer the worst — it means the auditor could not obtain enough evidence to form any opinion at all. A qualified opinion sits in between: serious, but limited to specific areas rather than the statements as a whole.
Outcomes lag by more than a year, so they describe the 2023/24 financial year rather than the municipality’s position today. For current budgets and spending, see Municipal Money.
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