![\"Improvement](\"http:\/\/businesstech.co.za\/news\/wp-content\/uploads\/2015\/06\/Improvement-in-audit-outcomes.png\")
<\/a>Improvement in audit outcomes<\/p><\/div>\n
Best and worst<\/h3>\n
Makwetu said a number of provinces showed an improvement in their audit outcomes, with the biggest contributors to the total number of clean audits being Gauteng with 13, KwaZulu-Natal with 20, and the Western Cape with 18.<\/p>\n
\u201cEven though audit outcomes improved and should be celebrated\u201d,\u00a0 some of these improvements had been achieved through over-reliance on consultants and the correction\u00a0 of errors identified by auditors during the audit process, the AG said.<\/p>\n
The total irregular expenditure attributable to Gauteng municipalities is R1.1 billion; KwaZulu-Natal R2.3 billion; and the Western Cape R162 million.<\/p>\n
Provinces with limited positive movement with significant financial management and control deficiencies included the Eastern Cape, Mpumalanga and the Northern Cape, while provinces where financial management disciplines are very weak with significant control weaknesses were the Free State, Limpopo and North West.<\/p>\n
Management of consultants<\/h3>\n
The report\u00a0 showed that\u00a0 84% of the auditees used\u00a0 consultants\u00a0 to\u00a0 assist\u00a0 them\u00a0 with\u00a0 either\u00a0 financial reporting or the preparation of performance information, or both these areas (an increase from the 80% in the previous year).<\/p>\n
The estimated cost of consultancy services was R821 million, which includes the amounts\u00a0 spent by treasuries and departments of cooperative governance.<\/p>\n
The amount increased from R725 million in the previous year, and represents only\u00a0 a\u00a0 portion\u00a0 of\u00a0 the\u00a0 estimated\u00a0 R3.15 billion spent on consultancy services by local government, Makwetu said.<\/p>\n
More on municipalities in SA<\/h3>\n
Municipality spends R120,000 on Nando\u2019s and KFC<\/a><\/strong><\/p>\n Are these the worst municipalities in South Africa?<\/strong><\/a><\/p>\n SA municipalities wasted R815 million last year<\/strong><\/a><\/p>\n