Explore the audit & governance cockpit
803 interactive sample dashboards across every dimension of public-sector assurance — audit outcomes, financial misconduct, procurement, risk, performance and governance. Each is a live view AuditPro Core renders from your own tamper-evident records.
Asset management
Assets & GRAP
Fixed Asset Register Completeness
Completeness of the fixed-asset register by asset class.
Asset Verification Results
Outcomes of the annual physical asset verification count.
Depreciation by Asset Class
Annual depreciation charge allocated across asset classes.
Asset Impairments
Impairment losses recognised against non-current assets.
GRAP Compliance by Standard
Assessed compliance across the applicable GRAP standards.
Inventory & Stores Valuation
Carrying value of inventory and consumable stores by type.
Work-in-Progress Capital Projects
Capital work-in-progress balances and completion status by project.
Asset Condition Assessment
Infrastructure asset condition grading and the resulting renewal backlog.
Asset Additions and Disposals
Movements in the asset register from capitalisations, transfers and disposals.
Lease Commitments (GRAP 13)
Operating and finance lease commitments disclosed under GRAP 13.
Provisions and Contingencies
Recognised provisions and disclosed contingent liabilities under GRAP 19.
Related Party Disclosures
Related-party transactions and key management remuneration under GRAP 20.
Accruals and Unrecorded Liabilities
Year-end accrual completeness testing for liabilities incurred but not yet captured in the ledger.
Revenue Recognition under GRAP 9
Testing of exchange revenue recognition timing and measurement against GRAP 9 requirements.
Non-Exchange Revenue under GRAP 23
Recognition of taxes, fines and transfers as non-exchange revenue against GRAP 23 conditions.
GRAP 17 Component Asset Review
Componentisation depth of property, plant and equipment against GRAP 17 expectations.
GRAP 104 Financial Instruments
Classification, measurement and expected credit loss treatment under GRAP 104.
GRAP 16 Investment Property
Investment property held for rentals or capital appreciation measured under GRAP 16.
GRAP 21 & 26 Impairment Testing
Cash-generating and non-cash-generating asset impairment indicators and recoverable amounts.
Finance vs Operating Lease Split
Classification of lease portfolio between finance and operating leases under GRAP 13.
Deemed Cost Transitional Provisions
Use of deemed cost and Directive 7 transitional measurement on legacy asset balances.
Employee Benefit Provisions GRAP 25
Actuarially valued long-service, leave and post-retirement medical obligations under GRAP 25.
Landfill Rehabilitation Provision
Provision for landfill site closure and rehabilitation under GRAP 19 and licence conditions.
Contingent Liability Litigation
Pending legal claims assessed for provision, contingent liability or remote outcome.
Audit Action Plans
Audit Action Plan Completion
Completion status of audit action plans developed in response to prior-year audit findings.
Overdue Corrective Actions
Corrective actions past their committed due date, aged by how far overdue they have run.
Action Plan Owner Accountability
Distribution of action plan ownership and on-time completion performance by responsible role.
Material Irregularities Register
Status of material irregularities identified under the expanded AGSA mandate, from notification to recovery.
PAA Referrals & Certificates of Debt
Referrals to investigating bodies and certificates of debt issued under the Public Audit Act amendments.
Consequence Management Tracker
Disciplinary and recovery action taken in response to transgressions identified through audits.
Audit Action Plan Quality Rating
Assessment of whether submitted audit action plans are credible, specific and properly resourced.
Action Plan Burndown
Cumulative burndown of audit action items against the planned closure schedule for the current cycle.
Internal Audit Function Effectiveness
Effectiveness scoring of internal audit units against IIA standards, plan completion and finding influence.
Audit Committee Coverage & Composition
Coverage of functioning audit committees with the requisite financial expertise and independence.
Audit Readiness Self-Assessment
Entity self-assessed audit readiness scores ahead of the cycle, validated against actual outcomes achieved.
Oversight Committee Engagement on Outcomes
Extent to which MPACs and portfolio committees engage audit outcomes through hearings and resolutions.
AGSA Management Report Response Time
Timeliness and quality of management responses to AGSA findings raised during the audit communication process.
Audit Outcomes
AGSA Audit Outcomes Overview
Track clean, unqualified, qualified, adverse and disclaimer outcomes across all audited entities at a glance.
Clean Audit Progression
Five-year trend of clean audits across the portfolio with year-on-year movement against the prior administration baseline.
Audit Outcomes by Sphere of Government
Composition of audit outcomes split across national, provincial and local government plus public entities.
Regression vs Improvement
Net movement of entities that improved, stagnated or regressed in their audit outcome versus the prior year.
Audit Opinion Mix by Entity Type
How clean, unqualified, qualified, adverse and disclaimer opinions distribute across metros, districts, departments and SOEs.
Disclaimer & Adverse Watchlist
Entities receiving disclaimers or adverse opinions, tracked over consecutive years to flag chronic accountability failure.
Outstanding Audits Tracker
Entities whose audits remain incomplete past the legislated submission date, ageing by lateness band.
Five-Year Outcome Shift
Area chart showing how the full outcome distribution has shifted across five audit cycles.
PFMA vs MFMA Outcome Comparison
Side-by-side comparison of audit outcomes for entities governed by the PFMA versus the MFMA.
Clean Audit Funnel
How entities fall away at each gate between AFS submission and a fully clean outcome.
Audit Opinion Distribution Snapshot
Current-year share of clean, unqualified-with-findings, qualified, adverse and disclaimer opinions across the full portfolio.
Qualified Opinion Basis Analysis
Breakdown of the specific financial-statement areas driving qualified opinions across qualified entities.
Disclaimer Recovery Pathway
Staged recovery plan tracking disclaimed entities through the milestones required to reach an auditable position.
Provincial Outcome Heat Index
Province-level index blending opinion quality, findings load and timeliness into a single comparative heat score.
State-Owned Entity Audit Status
Opinion and going-concern status for major state-owned entities under PFMA Schedule 2 and 3.
Material Irregularity Pipeline
Flow of material irregularities through notification, recommendation, remedial action and referral stages.
Remedial Action Compliance
Compliance status of accounting officers with AGSA remedial action directives on material irregularities.
Consequence Management Implementation Rate
Rate at which entities investigate and act on findings requiring disciplinary or recovery consequence management.
First-Time Clean Audits
Entities achieving a clean audit for the first time, profiled by sphere and the interventions that got them there.
Going Concern & Financial Sustainability
Entities flagged with material going-concern uncertainty, profiled against solvency and liquidity indicators.
MFMA Section 122 AFS Preparation
Compliance with the MFMA Section 122 duty to prepare annual financial statements that fairly present the entity's position.
Budget Funding Position vs Outcome
Relationship between whether a municipality adopted a funded budget and the audit outcome it achieved.
Water Board Audit Outcomes
Audit outcome profile of the national water boards, a distinct PFMA Schedule 3B public-entity cohort.
TVET College Audit Outcomes
Audit outcomes across the technical and vocational education and training college sector.
District Development Model Outcomes
Audit outcomes aggregated by District Development Model space, combining the district and its local municipalities.
MFMA Section 71 Reporting Reliability
Reliability of in-year monthly Section 71 budget statements when reconciled against audited year-end figures.
Cash Flow Distress Flags
Entities showing severe cash-flow distress in audited statements, ranked by months of cash coverage remaining.
Clean Audit Sustainability Index
How durable clean audits are, measured by how many consecutive years entities sustain a clean outcome.
Going Concern Disclosures
Entities where auditors raised material uncertainty over going concern, with net liability and deficit indicators.
Material Irregularity Financial Loss Recovery
Quantified financial loss from notified material irregularities and the rand value actually recovered to date.
MI Accounting Officer Non-Compliance
Material irregularities where accounting officers failed to implement AGSA recommendations within the prescribed period.
Cash Flow and Solvency Red Flags
Liquidity and solvency early-warning ratios derived from audited statements to flag financial distress.
Performance Information Usefulness
Audit findings on the usefulness of reported performance information, distinct from reliability testing.
Section 216 Withholding Triggers
Entities meeting the serious or persistent breach criteria that can trigger withholding of funds under section 216.
Bank Reconciliation Control Failures
Daily-control findings on bank reconciliations, suspense accounts and unreconciled clearing balances.
Audit Quality
Material Misstatements by Area
Where material misstatements in financial statements concentrate, by financial-statement area.
Root Cause of Qualifications
Composition of the underlying root causes behind qualified, adverse and disclaimer opinions.
Audit Quality Indicator Scorecard
A balanced scorecard of audit quality indicators benchmarked against ISSAI-aligned targets.
Emphasis of Matter Themes
Most common emphasis-of-matter and other-matter paragraphs raised in audit reports.
Predetermined Objectives Reliability
Reliability and usefulness of reported performance information against predetermined objectives.
CFO Vacancy Impact on Outcomes
Correlation between vacant or acting CFO positions and the quality of audit outcomes achieved.
Audit Fee Trend & Recoverability
Trend in audit fees charged and the proportion recovered, with outstanding fee debtors flagged.
Internal Audit Coverage
Extent to which entities have a functioning, adequately resourced internal audit function and risk-based plan.
Audit Committee Effectiveness
Assessment of audit committee functionality, meeting cadence and independence across entities.
Combined Assurance Maturity
Maturity of combined assurance models coordinating management, internal audit and external assurance.
Engagement Quality Review Pass Rate
Pass rates from independent quality reviews of completed audit engagements across review cycles.
Misstatement Correction Rate
Proportion of material misstatements identified during the audit that management corrected before the final opinion.
Late AFS Submission Watch
Tracking of entities that missed the statutory annual financial statement submission deadline to the AGSA.
Restatement & Opinion Reliability Watch
Entities whose prior-year figures were materially restated, signalling that earlier opinions may have been overstated.
AFS Quality Before Audit
Quality of annual financial statements as first submitted, measured by whether a clean opinion needed material adjustment.
Audit Cycle Turnaround Time
Elapsed days from AFS submission to signed audit report, benchmarked against the legislated timeframe.
GRAP Standard Adoption Readiness
Readiness of entities to adopt newly effective GRAP standards without triggering qualification.
Key Audit Matters Themes
Most frequently reported key audit matters in the audit reports of larger public entities and SOEs.
Management Report Findings Load
Volume of findings raised in the auditor's management report per entity, distinguishing material from administrative.
Audit Firm Inspection Quality
IRBA inspection results for private firms contracted to audit public entities on behalf of the AGSA.
Engagement Partner Rotation Compliance
Compliance with mandatory audit partner rotation requirements across recurring public-sector engagements.
Leadership Stability Index
Composite stability index of accounting officer and municipal manager tenure correlated with audit outcomes.
Prior-Period Error Corrections
Frequency and value of GRAP 3 prior-period error corrections processed in audited financial statements.
Status of Records Review Results
Results of the AGSA's interim status-of-records reviews used to give early warning before the final audit.
Prior Period Error Restatements
Volume and value of prior-period error restatements in annual financial statements, a key indicator of weak record-keeping.
Key Audit Matters Frequency
Most frequently reported key audit matters in audit reports of larger public entities and listed SOEs.
Audit Firm Rotation in SOEs
Auditor tenure and mandatory rotation status for major SOEs and public entities audited by private firms.
Related Party Disclosure Gaps
Completeness of related-party and key-management disclosures under GRAP 20, including undisclosed conflicts.
Contingent Liability Understatement
Findings on undisclosed or understated contingent liabilities, including litigation and guarantee exposures.
Audit Risk Model
Audit Risk Model by Area
Inherent, control and detection risk assessments per audit area driving planned audit effort.
Detection Risk Allocation
How acceptable detection risk maps to sample sizes and substantive effort across assertions.
Risk of Material Misstatement by Cycle
Assessed risk of material misstatement at the assertion level rolled up to transaction cycles.
Significant Risks Register
Risks designated as significant under the audit standards, with rationale and planned procedures.
Inherent Risk by Assertion
Inherent risk ratings mapped to financial statement assertions across significant account areas.
Control Risk by Process
Assessed control risk for each major business process based on tested control reliability.
Acceptable Audit Risk Levels
The audit risk level the engagement is willing to accept per area, given user reliance and sensitivity.
Overall Audit Risk by Engagement
Composite audit risk score per engagement across the internal audit plan, driving resourcing.
Management Override Indicators
Indicators of management override of controls, the presumed fraud risk under the auditing standards.
Board & Committees
Board Meeting Attendance
Director attendance rates and quorum trends across scheduled board meetings.
Committee Charter Compliance
Charter review currency and mandate adherence across standing committees.
Audit Committee Effectiveness
Effectiveness indicators for the audit committee against ISSAI good-practice criteria.
Board Composition & Diversity
Independence, tenure and diversity metrics for the governing body.
Committee Recommendation Tracking
Status of recommendations issued by board committees to management.
Board Evaluation Results
Outcomes of the annual board and committee performance evaluation.
Board Induction & Onboarding
Induction completion and onboarding readiness for newly appointed non-executive directors.
Committee Meeting Frequency
Actual versus charter-mandated sitting frequency across standing board committees.
Social & Ethics Committee Mandate
Coverage of statutory mandate areas by the Social & Ethics Committee against Companies Act Regulation 43.
Board Tenure & Rotation
Length of service and independence implications for non-executive directors approaching tenure limits.
Quorum & Voting Records
Quorum validity and recorded voting outcomes for resolutions taken by governance bodies.
Board Chair Independence
Independence status of the chairperson and separation from the chief executive role.
Audit Committee Financial Expertise
Financial literacy and accounting expertise of audit committee members per MFMA requirements.
Committee Member Independence & Tenure
Independence classification of committee members against the nine-year tenure threshold.
Board Resolution Implementation
Tracking of board resolutions from adoption through to implementation and closure.
Board Papers Quality
Quality and timeliness of board papers measured against the secretariat's submission standard.
Committee Quorum Failures
Frequency of committee meetings that failed to reach quorum and resulting decision delays.
Board Skills Gap & Succession
Forward-looking succession planning against skills gaps and retiring directors.
Board Meeting Cycle Planning
Annual board and committee meeting calendar adherence against the approved governance cycle.
Audit Committee Independence
Independence and tenure profile of audit committee members against MFMA and King IV criteria.
Board Skills Matrix Gaps
Coverage of required competencies against the current board's collective skill set.
Director Overboarding Analysis
Multiple directorships held by non-executives that may impair time commitment.
Ethics Committee Cadence & Quorum
Meeting frequency, quorum integrity and case throughput of the entity ethics committee.
Committee Charter Review Currency
Review currency and approval status of board committee charters against the annual cadence.
Budget & Expenditure
Budget vs Actual by Vote
Approved budget against year-to-date actual expenditure across major votes.
Capex vs Opex Utilisation
Capital and operating budget utilisation trended over the financial year.
Conditional Grant Spending
Spending progress against allocated conditional grants by programme.
Grants Unspent & Returned
Unspent conditional grant balances and funds returned to the fiscus.
Adjustment Budget Movements
Movements between original and adjustment budget by vote.
Budget Spending by Quarter
Phased budget against actual expenditure spread across the four financial quarters.
Virement and Shifting Summary
Approved virements and funds shifting between votes within delegated thresholds.
Overtime and Staff Cost Trend
Employee-related costs and overtime spend trended against the salary budget.
Grant Rollover Applications
Unspent conditional grant balances submitted for National Treasury rollover approval.
Section 71 Monthly Reporting Compliance
Timeliness and completeness of MFMA Section 71 in-year budget statements submitted to the provincial treasury.
Capital Grant vs Own-Funding Split
Proportion of the capital programme funded by transfers versus internally generated and borrowed funds.
Equitable Share Allocation Tracking
Local government equitable share tranches received against the DoRA gazette schedule.
Grant Conditions Non-Compliance Register
Specific DoRA grant framework conditions breached and the funds placed at risk of recovery.
MIG Expenditure Burn Rate
Municipal Infrastructure Grant spend velocity against the gazetted phased drawdown profile.
Capital Roll-Overs and Commitments
Open capital commitments carried into the next year and the contractual exposure they represent.
Operating vs Capital Grant Mix
Split of total transfers between operating support and capital infrastructure across years.
Grant vs mSCOA Segment Alignment
Whether conditional grant transactions are correctly tagged to the mSCOA funding and project segments.
Grant Received vs Spent Reconciliation
Per-grant reconciliation of cash received, amounts spent and the unspent balance held in trust.
mSCOA Segment Misalignment
Transactions where the seven mSCOA segments fail to align to valid posting combinations.
Section 71 Reporting Accuracy
Accuracy and timeliness of monthly in-year MFMA section 71 budget statements.
Conditional Grant DoRA Compliance
Compliance of conditional grant spending with Division of Revenue Act conditions and frameworks.
COSO Framework
Control Effectiveness by COSO Component
Average control effectiveness scored across the five COSO internal-control components.
COSO Principles Coverage
Coverage status across the 17 COSO principles, grouped by component, showing present and functioning rates.
Control Environment Maturity
Maturity rating of the control environment across governance dimensions on a five-level scale.
Monitoring Activities Coverage
Coverage of ongoing and separate evaluations across the control population per COSO monitoring.
Information & Communication Controls
Quality of information flows and reporting controls scored against the COSO I&C component.
COSO Component Scorecard
Maturity rating across the five COSO internal control components with year-on-year movement.
COSO Deficiency Classification
Control deficiencies split into deficiency, significant deficiency and material weakness tiers.
COSO Control Activities Design Adequacy
Design adequacy of control activities scored before operating-effectiveness testing begins.
COSO Fraud Deterrence Mapping
Coverage of COSO Principle 8 fraud-risk considerations across the schemes most likely to occur.
Control Owner Attestation Cycle
Timeliness and completeness of quarterly control-owner attestations supporting the assurance statement.
Capital Programmes
Capital Budget vs Actual Spend
Capital programme budget against actual expenditure by directorate.
Grant-Funded Project Delivery
Delivery and expenditure performance of conditional grant-funded projects.
Capital Project Completion Rate
Completion rate of planned capital projects within the financial year.
Infrastructure Spend Trend
Multi-year infrastructure expenditure trend against budgeted allocations.
Capital Project Pipeline by Phase
Distribution of capital projects across planning, design, construction and close-out phases.
MIG Grant Expenditure & Roll-Over Risk
Municipal Infrastructure Grant spend rate against transferred allocation and roll-over thresholds.
Capital vs Operating mSCOA Misclassification
Capital expenditure incorrectly classified as operating (and vice versa) under the mSCOA segment.
Capital Project Retention Aging
Aging of retention amounts withheld on capital contracts past their contractual release date.
Capital Budget Roll-Over Pattern
Capital budget repeatedly rolled over to the following year due to under-spending.
Capital Project Variation Orders
Scope and value of variation orders relative to original contract values on capital projects.
Capital Retention Release Tracking
Retention monies held and released against defects liability periods on completed capital works.
Capital Spend mSCOA Misclassification
Capital expenditure misclassified against mSCOA segments, distorting reported infrastructure delivery.
Capital Project Delivery Progress
Physical and financial progress of approved capital projects against milestones and the capital budget.
Cash
Cash Shortages & Theft
Cash-handling losses from till shortages, theft and unbanked receipts across revenue offices.
Cash Shortages at Revenue Points
Till and cash-office shortages reconciled against banked receipts across revenue collection points.
Electronic Funds Fraud Losses
Losses from beneficiary-banking changes, BEC and unauthorised EFT redirection of state payments.
Cash & Liquidity
Cash Coverage Ratio
Available cash measured against monthly fixed operating commitments.
Bank Reconciliation Status
Completion status and outstanding items across bank accounts.
Cost-Coverage Ratios
Service revenue measured against the cost of providing each service.
Investment Portfolio Position
Surplus cash invested across institutions and instruments.
Supplier Payment Cycle Time
Average days to settle supplier invoices against the 30-day MFMA requirement.
Cash Flow Forecast
Projected monthly cash inflows and outflows against the opening cash position.
Overdraft and Borrowing Position
Long-term borrowing, overdraft usage and debt service against the borrowing limit.
Creditor Reconciliation Exceptions
Unreconciled differences between supplier statements and the creditors ledger.
Revenue Coverage of Fixed Costs
Extent to which collected own revenue covers salaries, bulk purchases and debt servicing.
Creditor Days Outstanding Trend
Average days taken to settle trade creditors trended to expose deteriorating payment discipline.
Consumer Deposits Held
Customer service deposits held against the cash ring-fenced to refund them on account closure.
Bulk Purchase Cost Recovery
Recovery of Eskom and water board bulk costs through tariff revenue, net of distribution losses.
Suspense and Clearing Account Balances
Ageing of uncleared suspense and control account balances awaiting allocation.
Statutory Deductions and Direct Charges
Settlement status of PAYE, pension, medical and third-party deductions withheld from payroll.
Suspense Account Clearing
Ageing and clearance of unresolved items parked in suspense and clearing accounts.
Net Current Liability Position
Working capital position where current liabilities exceed current assets, a going concern flag.
Combined Assurance
Combined Assurance Coverage Map
Assurance coverage of each key risk across management, internal audit and external providers.
Three Lines of Defence Maturity
Maturity of each defence line under the IIA model, scored across role-clarity dimensions.
Assurance Provider Reliance
Extent to which internal audit relies on other providers, with reliance volume and quality scores.
Audit Committee Assurance Dashboard
Consolidated assurance status presented to the audit committee, blending all providers per risk area.
Assurance Mapping by Objective
Which assurance providers cover each strategic objective and where assurance gaps remain.
Management Assurance Quality
Reliability of first-line management self-assurance, measured against independent audit validation.
Second Line Functions Coverage
Reach and capacity of second-line oversight functions such as risk, compliance and SCM oversight.
Combined Assurance Plan Status
Delivery status of the combined assurance plan, tracking planned versus completed assurance activities.
First Line Control Ownership
Whether first-line managers have accepted formal ownership of the controls assigned to them.
Combined Assurance Gap Analysis
Significant risks with no assurance, single-source assurance or duplicated coverage across providers.
Three Lines Hand-off Quality
Quality of escalation and issue hand-offs between first, second and third lines under the three-lines model.
Compliance
Compliance Universe Coverage
Proportion of the regulatory universe with assigned owners, controls and recent compliance testing.
Grant Conditions Control Exposure
Control exposure against conditional-grant requirements under the Division of Revenue Act.
POPIA Privacy Control Posture
Maturity of personal-information processing controls against POPIA conditions for lawful processing.
Delegation Register Currency
Currency and approval status of the delegation of authority register against organisational changes.
Sub-Delegation Exceptions
Approvals exercised outside or beyond the limits of validly recorded sub-delegations.
Material Irregularity Governance Response
Accounting-officer response status to AGSA material irregularities under the PAA.
Security Vetting & Clearance Coverage
SSA security clearance status for officials in designated and high-risk positions.
PRECCA Section 34 Reporting
Mandatory reporting of corrupt activities over R100k to the SAPS under PRECCA.
PAIA Access-to-Information Governance
Handling of Promotion of Access to Information Act requests and statutory deadlines.
POPIA Governance Readiness
Information officer obligations and personal-information processing controls under POPIA.
Compliance Monitoring
Legislative Compliance Index
A single composite score tracking adherence to MFMA, PFMA and supporting regulations across the portfolio.
Compliance Breaches by Act
Breakdown of identified breaches grouped by the legislation or regulation contravened.
Employees Doing Business With the State
Detection of employees linked to suppliers transacting with the entity, a prohibited conflict.
Irregular Expenditure Monitor
Tracking of irregular expenditure incurred, condoned and recovered against the register.
Fruitless & Wasteful Expenditure
Monitoring of fruitless and wasteful expenditure such as penalties, interest and avoidable costs.
Audit Action Plan Tracking
Progress on management action plans addressing prior audit findings and recommendations.
Conflict-of-Interest Declarations
Completion and review status of annual financial-interest declarations by officials.
MFMA Section 32 Unauthorised Expenditure
Tracking of unauthorised expenditure under MFMA Section 32, including investigation and recovery status.
Vendor Master Data Integrity
Integrity checks on the supplier master file, flagging duplicates, CSD mismatches and bank-detail changes.
Gifts & Hospitality Register
Monitoring of declared gifts, hospitality and sponsorships against thresholds and conflict-of-interest rules.
Policy Review Currency
Currency of mandated policies, tracking which are overdue for review or council adoption against schedule.
mSCOA Segment Compliance
Conformance of municipal transactions to the seven mSCOA segments mandated by National Treasury.
30-Day Creditor Payment Compliance
Adherence to the MFMA Section 65 and PFMA Treasury Regulation requirement to pay suppliers within 30 days.
Bank Reconciliation Currency
Timeliness and clearance of monthly bank reconciliations across all primary and call accounts.
Suspense Account Clearance
Ageing and clearance of items parked in suspense, control and clearing accounts.
Asset Register Master Data Integrity
Completeness and accuracy of the fixed-asset register supporting GRAP PPE disclosure.
Delegations Register Currency
Currency and completeness of financial and SCM delegations of authority required by the MFMA and PFMA.
Customer Master Data Integrity
Quality of the billing customer master — duplicate accounts, indigent flags and dormant consumers on municipal systems.
Treasury Regulations Adherence
Adherence to PFMA Treasury Regulations across cash management, banking, transfers and asset management chapters.
Supplier Tax Clearance Validity
Live validity of supplier tax compliance status through SARS PIN verification at award and payment.
Asset Verification & Existence
Results of the annual physical asset count reconciled to the GRAP fixed asset register for existence assurance.
Bank Reconciliation Timeliness
Currency of monthly bank reconciliations and ageing of unreconciled items across entity bank accounts.
Delegations of Authority Currency
Validity and coverage of financial delegations against system approval limits and current incumbents.
Irregular Expenditure Register
Tracking the disclosure, condonation and recovery of irregular expenditure flagged against MFMA and SCM requirements.
Conflicts of Interest
Declaration of Interest Completion
Completion rate of annual interest declarations across officials and management.
Conflict of Interest Cases
Open and resolved conflict-of-interest cases by source and outcome.
Related-Party Transactions
Volume and value of disclosed related-party transactions by relationship type.
Financial Disclosure Compliance
Completion of mandatory financial disclosures for designated employees.
Procurement Conflict Screening
Screening of bidders and committee members against declared interests.
Declaration of Interest Update Cycle
Annual refresh status of interest declarations and lag since each official's last update.
Officials Doing Business with State
Detection of employees and councillors with interests in entities transacting with the municipality.
Conflict Recusal Tracking
Recorded recusals from decisions where members or officials declared a conflict of interest.
Declaration Late Submissions
Timeliness of annual interest declarations against the statutory submission deadline.
Undisclosed Interest Detection
Interests detected through data matching that were never disclosed by officials.
Director Conflict Recusal Decisions
Decisions where directors recused themselves due to a declared conflict at board level.
Conflict Screening — Bid Committees
Conflict-of-interest declarations completed by bid committee members before adjudication.
Bid Committee Member Declarations
SBD 4 and recusal compliance for bid specification, evaluation and adjudication committees.
Supplier-to-Employee Interest Matches
CIPC directorship matches between paid suppliers and employee declarations.
Spouse & Family Related-Party Network
Second-degree relationship links between officials and suppliers via family networks.
Gift Register Vendor Correlation
Gifts received from parties that subsequently won awards within 90 days.
Construction
Infrastructure Contract Overruns
Tracks cost and time overruns on capital construction contracts against original tender values.
CIDB Grading Validation
Validates that construction contractors held the required CIDB grade for awarded works.
Retention Release Controls
Tests whether construction retention monies were released only after defects liability obligations were met.
Construction Penalty Recovery
Tracks whether contractual penalties for late completion were levied and recovered.
Consulting
Contract Management
Contract Expiry Pipeline
Shows contracts approaching expiry so renewals and re-tenders can be planned.
Contract Variations & Overruns
Tracks contract variations and value overruns against original award amounts.
Supplier Performance Scorecard
Rates active suppliers on delivery, quality and dispute metrics.
Off-Contract Spend
Measures spend that bypasses established contracts and panels.
Contract Management Maturity
Scores contracts on the presence of SLAs, performance reviews, and signed management plans.
Evergreen & Month-to-Month Contracts
Identifies expired contracts still being paid month-to-month without renewal or retendering.
Contract Ceiling vs Actual Spend
Tracks cumulative spend against each contract ceiling to flag over- and under-burn.
Performance Guarantee Coverage
Confirms that high-value contracts hold valid performance guarantees or retention.
Contract Cession & Assignment Tracking
Monitors contracts ceded or assigned to third parties without proper SCM approval.
Ethics & Integrity
Gift Register Entries
Volume, value and approval status of gifts disclosed in the central register.
Ethics Training Completion
Mandatory ethics training completion across staff cohorts and modules.
Code of Conduct Breaches
Reported code-of-conduct breaches by category, severity and disposition.
Whistleblower Hotline Activity
Hotline report volumes, channels and substantiation outcomes.
Lifestyle Audits
Coverage and outcomes of lifestyle audits across high-risk positions.
Ethics Culture Survey
Employee perceptions of ethical climate across survey dimensions.
Consequence Management
Timeliness and outcomes of disciplinary action on substantiated cases.
Fraud Risk Register
Identified fraud risks with residual ratings and control coverage.
Gift Register Threshold Breaches
Declared gifts and hospitality exceeding the policy value threshold requiring approval.
Ethics Officer Caseload
Open ethics advisory and investigation matters carried by the designated ethics officer.
Code of Conduct Attestation
Annual sign-off of the code of conduct by employees, councillors and board members.
Whistleblower Case Outcomes
Substantiation rates and resolution outcomes for disclosures received through protected channels.
Ethics Training Effectiveness
Knowledge assessment scores and behaviour change following ethics training interventions.
Lifestyle Audit Referrals
Officials referred for in-depth lifestyle investigation following initial screening red flags.
Gift Acceptance by Category
Profile of gifts, hospitality and sponsorships accepted by officials by type and value band.
Ethics Training by Grade
Ethics induction and refresher training completion segmented by employee grade and SMS.
Code of Conduct Acknowledgement
Signed acknowledgement of the code of conduct by new and existing employees on appointment.
Whistleblower Channel Mix
Distribution of disclosures across hotline, email, walk-in and anonymous reporting channels.
Ethics Officer Coverage
Designation and capacity of ethics officers across departments per Public Service Integrity framework.
Gift Approval Turnaround
Time taken to approve or decline declared gifts above the threshold requiring authorisation.
Lifestyle Audit Coverage (PSR 18)
Mandatory lifestyle audit roll-out against Public Service Regulation 18 deadlines per department.
Unexplained Wealth Indicators
Net-worth-to-income variance flags surfaced by forensic lifestyle audit analytics.
Whistleblower Retaliation Cases
Occupational detriment complaints raised under the Protected Disclosures Act after a report.
Anti-Bribery Controls (ISO 37001)
Maturity of anti-bribery management system controls against ISO 37001 clauses.
Disciplinary Sanction Consistency
Variance in sanctions applied for comparable misconduct categories across the entity.
Expenditure
Unauthorised Expenditure Trend
Multi-year trend of unauthorised expenditure incurred and the proportion subsequently authorised or recovered.
Conditional Grant Spending vs Outcome
Link between conditional grant spending performance and the audit outcomes of recipient entities.
Irregular Expenditure Confirmation Status
Tracking of irregular expenditure between confirmed, under-investigation and condoned categories after AGSA testing.
Creditor Payment 30-Day Breach
Compliance with the 30-day payment rule for creditors under the PFMA and MFMA, including average days outstanding.
Fruitless Expenditure on Interest and Penalties
Fruitless and wasteful expenditure driven by interest on overdue accounts, SARS penalties and Eskom surcharges.
Conditional Grant Non-Compliance
Findings on the spending, reporting and roll-over of conditional grants under the Division of Revenue Act.
Financial
Financial Misstatement Likelihood
Modelled likelihood of misstatement by account balance, weighting volume, complexity and control strength.
Revenue Cycle Control Matrix
Risk-to-control matrix for the revenue and billing cycle mapping each assertion to covering controls.
Journal Entry Testing Anomalies
Exception rates from automated journal entry testing across completeness, authorisation and timing rules.
Insurance Coverage vs Risk Exposure
Insured limits compared with modelled maximum exposure to reveal under-insurance and coverage gaps.
Contingency Reserve Adequacy
Held contingency and risk reserves measured against quantified residual exposure and prior draw-downs.
Financial Management
Going-Concern Indicators
Key indicators feeding the going-concern assessment.
Audit of Predetermined Objectives Spend
Spending aligned to predetermined performance objectives by programme.
Irregular Expenditure Trend
Irregular expenditure incurred, condoned and recovered over time.
Fruitless & Wasteful Expenditure
Fruitless and wasteful expenditure incurred by primary cause.
GRAP Financial Statement Readiness
Readiness of annual financial statement components ahead of submission.
Overall Financial Health Scorecard
Composite view of financial-health ratios against benchmarks.
Material Losses Trend
Material water and electricity losses trended for the AGSA material-loss disclosure.
mSCOA Data Quality
Municipal Standard Chart of Accounts segment integrity and string-balancing health.
Unauthorised Expenditure Register
Unauthorised expenditure incurred, condoned and recovered under the MFMA.
AFS Submission Timeliness
Annual financial statement preparation milestones against the legislated deadline.
Benford's Law Payment Testing
First-digit distribution analysis of payment amounts to flag fabricated or manipulated values.
Split Payments Below Threshold
Detection of orders deliberately split to stay under R30 000 quotation thresholds.
Duplicate Payment Detection
Fuzzy matching of invoice number, amount and vendor to find duplicate disbursements.
Ghost Vendor Bank Matching
Cross-matching vendor and payroll banking details to expose ghost or conflicted suppliers.
Round-Amount Journal Anomalies
Manual journals with round values posted near period-end and by unusual users.
Month-End Cut-Off Testing
Transactions straddling the reporting date tested for correct period allocation.
Prior Period Error Restatements
Restatements of comparatives under GRAP 3 from corrected errors and policy changes.
UIFW Expenditure Register
Unauthorised, irregular, fruitless and wasteful expenditure incurred, recovered and written off.
Financial Misconduct
Irregular Expenditure Trend
Five-year trend of irregular, fruitless and wasteful, and unauthorised expenditure with year-on-year movement.
Financial Misconduct Cases Register
Register of financial-misconduct cases by status, from reported to finalised.
Consequence Management Outcomes
Outcomes of finalised misconduct cases, from warnings to dismissals and recoveries.
Disciplinary Cases Ageing
Ageing of open disciplinary cases to expose where consequence management stalls.
Money Recovered vs Money Lost
Comparison of confirmed losses against amounts actually recovered each year.
Loss Write-Offs by Entity
Amounts written off as irrecoverable across the highest-exposure entities.
Officials Doing Business with the State
Employees and councillors transacting with the state in breach of the Public Service rules.
Supplier Payment Anomalies
Duplicate, split and out-of-sequence payments detected in supplier disbursements.
Financial Misconduct — Cases by Category
Distribution of open financial misconduct cases across fraud, theft, mismanagement and SCM abuse.
Financial Misconduct — Resolution Rate
Share of misconduct cases finalised within the year versus those carried over.
Consequence Management — Sanctions Imposed
Types of sanction applied to officials found guilty of financial misconduct.
Money Recovered — By Method
How recovered funds were collected — salary deductions, civil claims, settlements and asset seizures.
Financial Misconduct — Board & Council Referrals
Misconduct cases referred to boards or councils for decision and the share acted upon.
Financial Misconduct — By Job Grade
Distribution of financial misconduct cases across seniority levels, from clerks to executives.
Financial Misconduct — Precautionary Suspensions
Officials on precautionary suspension pending misconduct outcomes and the cost of paid suspensions.
Loss Control Committee Effectiveness
Functioning of loss control committees responsible for investigating and resolving misconduct losses.
Misconduct Debtors — Impairment & Provisioning
Impairment levels on debtors raised for misconduct, irregular and fruitless expenditure recoveries.
Recovery — Acknowledgement of Debt Agreements
Use and performance of acknowledgement-of-debt agreements to recover losses from officials.
Loss Recovery Rate by Debt Vintage
Cents-in-the-rand recovered from confirmed losses, tracked by the year the debt was raised.
Consequence Management Disciplinary Outcomes
Disposition of financial-misconduct disciplinary cases referred to labour processes.
Fraud & Corruption
Fraud Case Register
Register of fraud cases by scheme type and investigation status.
SIU Referrals & Recoveries
Matters referred to the Special Investigating Unit and the value recovered or in court.
Whistleblower Disclosures
Volume and outcomes of protected disclosures received through the hotline.
Conflict of Interest Breaches
Undisclosed interests and officials doing business with the state.
Ghost Employees & Payroll Anomalies
Suspected ghost employees and payroll anomalies detected through HR-finance reconciliation.
Payroll Fraud Trend
Detected payroll-fraud value over time and the impact of automated controls.
Tender Fraud Risk Indicators
Red-flag indicators of tender manipulation detected across procurement data.
Asset Misappropriation & Theft
Reported theft and misappropriation of state assets by category.
Criminal Referrals & Prosecutions
Matters referred for criminal prosecution and their progress through the justice system.
Fraud — Loss by Scheme Type
Estimated fraud losses grouped by scheme — billing fraud, kickbacks, payroll and procurement collusion.
Corruption Risk — Entity Index
Composite corruption-risk score per entity blending red-flag indicators and prior findings.
Criminal Prosecutions — Hawks & NPA Status
Progress of misconduct cases handed to the Hawks and NPA, from registration to conviction.
Whistleblower Disclosures — Outcomes
What happened to protected disclosures — substantiated, dismissed, or still under review.
Conflict of Interest — Non-Disclosure
Officials who failed to declare financial interests detected through register reconciliation.
Ghost Employees — By Province
Suspected ghost employees detected on payroll, broken down by province.
Tender Fraud — Bid-Rigging Indicators
Statistical red flags pointing to collusion and bid-rigging across competitive tenders.
SIU Referral Pipeline Status
Movement of matters referred to the Special Investigating Unit through investigation to civil recovery.
Ghost Employee Payroll Exceptions
Payroll integrity exceptions that flag potential ghost employees against PERSAL and banking data.
Tender Fraud Red-Flag Index
Composite procurement red-flag score blending bid-rigging, splitting and conflict indicators.
Whistleblower Disclosure Throughput
Protected disclosures received, triaged and substantiated under the Protected Disclosures Act.
NPA Prosecution Conversion Funnel
Conversion of corruption dockets from SAPS / Hawks investigation to NPA enrolment and conviction.
Lifestyle Audit Risk Flags
Officials flagged where declared income is inconsistent with assets, lifestyle and supplier links.
Vendor Master Fraud Indicators
Vendor-master integrity tests exposing shell suppliers, employee-linked vendors and shared banking.
Related-Party Conflict Network Analysis
Network analysis linking officials, bidders and directors to expose hidden conflicts of interest.
Fruitless & Wasteful
Fruitless & Wasteful Expenditure Breakdown
Composition of fruitless and wasteful expenditure by category, from interest to cancelled events.
Fruitless & Wasteful Expenditure Trend
Five-year trajectory of fruitless and wasteful expenditure across the portfolio.
Interest & Penalties on Late Payment
Avoidable interest and penalties incurred through late supplier and statutory payments.
Wasteful Expenditure on Cancelled Projects
Losses from abandoned, cancelled or never-completed capital projects.
Fruitless & Wasteful — Top Entities
Entities carrying the highest fruitless and wasteful expenditure balances this cycle.
Fruitless & Wasteful — Litigation & Legal Costs
Avoidable legal fees, adverse cost orders and settlements classified as fruitless expenditure.
Fruitless Expenditure — Late-Payment Interest
Interest and penalties paid because suppliers and statutory bodies were settled late.
Fruitless & Wasteful — Municipal vs Provincial
Comparison of fruitless and wasteful expenditure intensity between municipal and provincial spheres.
Fruitless & Wasteful — Condonation Ageing
Ageing of fruitless and wasteful expenditure awaiting determination, recovery or write-off.
Fruitless Expenditure — Duplicate Payments
Duplicate and erroneous supplier payments detected and the share subsequently recovered.
Fruitless & Wasteful — Event & Travel Spend
Wasteful expenditure on cancelled events, no-show flights and unused conference bookings.
Fruitless Expenditure — Interest & Penalties
Fruitless and wasteful expenditure driven by interest, penalties and late-payment charges.
Duplicate & Double Payment Detection
Forensic detection of duplicate invoices and double payments across the creditors ledger.
Fruitless Spend on Abandoned Projects
Fruitless and wasteful expenditure on infrastructure projects abandoned before completion.
Fuel
Governance
Key Governance Role Vacancies
Vacancy and acting rates in critical governance and oversight positions.
Delegation of Authority Compliance
Adherence to approved delegation-of-authority thresholds in decision-making.
Policy Review Currency
Currency of approved governance policies against the mandated review cycle.
Governance Maturity by Entity
Maturity scoring across entities benchmarked on five governance pillars.
Combined Assurance Coverage
Coverage of key risks across the three lines of assurance.
Integrity Management Overview
Consolidated integrity indicators across the ethics and compliance programme.
Governance Charter Review Schedule
Review currency of board and committee charters against their scheduled review dates.
Combined Assurance Gaps
Significant risks lacking adequate assurance coverage across the three lines of defence.
Governance Action Plan Tracking
Implementation progress on governance improvement actions arising from reviews and assessments.
Director Fit & Proper Assessment
Fit-and-proper screening of directors and executives against statutory disqualification grounds.
HR & Payroll
Payroll Exceptions Dashboard
Anomalies detected in payroll runs such as duplicate banking details, ghost employees and out-of-band pay.
Overtime Trends Analysis
Monitoring of overtime spend, hours and concentration across departments and individuals.
Vacancy & Acting Positions
Funded vacancies and prolonged acting appointments that weaken control and accountability.
Qualifications Verification Status
Verification status of employee qualifications against SAQA and issuing institutions.
Leave Liability Exposure
Accrued leave balances and the rand liability they represent across the workforce.
Payroll Ghost Employee Screening
Data-analytics screening of the payroll for ghost-employee indicators such as duplicate banking and missing IDs.
13th Cheque & Bonus Controls
Assurance over annual bonus and 13th-cheque payments, checking eligibility, budget and approval compliance.
Employee Cost to Revenue Ratio
Monitoring of employee-related cost as a share of total operating revenue against the National Treasury norm.
UIF & SDL Reconciliation
Reconciliation of UIF and Skills Development Levy deductions and payments against payroll and SARS declarations.
Compliance Training Completion
Completion rates for mandatory compliance training including ethics, POPIA, SCM and health-and-safety modules.
Acting Allowance Duration Controls
Employees drawing acting allowances beyond the regulatory 12-month maximum without formal appointment.
Housing Subsidy Eligibility
Validation of government employee housing allowance claims against ownership and bond requirements.
Scarce-Skills & Danger Allowance Controls
Validity of scarce-skills, rural and danger allowances against the occupational categories that qualify.
PAYE EMP201 Reconciliation
Reconciliation of payroll PAYE deductions to SARS EMP201 declarations and payments.
Medical Aid Deduction Controls
Accuracy of medical-aid subsidy deductions and employer contributions against scheme membership.
Payroll Banking Detail Changes
Forensic monitoring of mid-cycle bank account changes on the payroll master, a classic salary-diversion red flag.
Payroll Benford Analysis
First-digit Benford's Law testing of net salary payments to surface manipulated or fabricated payroll values.
Payslip Allowance Anomalies
Detection of out-of-band allowances, manual adjustments and recurring earnings codes lacking policy backing.
Retirement Fund Contributions
Tracking of pension and provident fund deductions remitted to funds against amounts withheld from employees.
HR & payroll
ICT
IT & Cyber Audit
IT General Controls Effectiveness
Effectiveness of ITGC domains: access, change, operations and security across key systems.
Access-Control Review
Review of user access rights, dormant accounts and excessive privileges across systems.
Segregation-of-Duties Conflicts
Toxic role combinations where a single user can execute and approve sensitive transactions.
Cyber Incident Trend
Volume, severity and resolution time of cyber-security incidents over time.
Patch & Vulnerability Status
Outstanding security patches and open vulnerabilities by severity across the estate.
System Change Management
Governance of system changes: approvals, emergency changes and unauthorised deployments.
Backup & Recovery Assurance
Reliability of system backups and the success of disaster-recovery restore tests.
Privileged Account Monitoring
Oversight of privileged and administrator accounts across financial systems, with activity and review status.
Dormant User Account Cleanup
Identification of inactive, terminated-staff and stale user accounts that should be disabled or removed.
Password Policy & MFA Coverage
Coverage of multi-factor authentication and password-policy enforcement across critical systems and users.
Firewall Rule Review
Periodic review of firewall rule sets for overly permissive, stale or undocumented rules across network zones.
Service Account Inventory
Governance of non-human service and application accounts holding system-level privileges.
Shared & Generic Account Usage
Use of shared, generic and default logins that defeat individual accountability and audit trails.
End-User Computing Controls
Governance of spreadsheets and Access databases used in financial reporting outside core systems.
Disaster Recovery Testing
Currency and success of disaster recovery and failover tests for critical business systems.
Audit Log Integrity
Assurance that system audit trails are enabled, tamper-protected and retained on financial and HR platforms.
End-User Computing Controls
Risk profiling of critical spreadsheets and end-user databases that feed financial reporting outside core systems.
Data Encryption Coverage
Coverage of encryption at rest and in transit across databases, laptops and removable media holding personal data.
Third-Party SOC Assurance
Coverage and currency of ISAE 3402 / SOC reports for outsourced service providers and cloud hosts.
IT controls
IT Control Maturity vs Audit Outcome
Relationship between IT general control maturity scores and the audit outcomes entities achieve.
mSCOA Implementation vs Outcome
Relationship between the credibility of mSCOA implementation and municipal audit outcomes.
IT Access Control Deficiencies
Findings on user access management, segregation of duties and privileged access across financial systems.
IT equipment
IT Equipment Losses
Lost, stolen and unaccounted IT assets identified during asset verification.
Asset Misappropriation by Asset Class
Confirmed misappropriation and loss of movable assets, broken down by asset class.
IT Equipment Asset Leakage at Disposal
Losses where IT assets vanish between decommissioning, redeployment and formal disposal.
Inconsistent reporting
Inconsistent Reporting Across Cycles
Indicators whose definition, baseline or target changed between in-year reports without approval.
Quarterly vs Annual Report Reconciliation
Differences between summed quarterly performance reports and the figures stated in the annual report.
Quarterly Report Submission Timeliness
Timeliness of section 52 quarterly performance reports to council and Treasury.
In-Year Reporting vs Annual Report Variance
Discrepancies between figures in quarterly in-year reports and the final annual performance report.
Indicators not well defined
Usefulness of Performance Indicators
Assessment of indicators against the SMART and well-defined criteria for usefulness.
APP Indicators Missing Baselines
Annual Performance Plan indicators tabled without a prior-year baseline against which to measure progress.
Indicator Data Source Traceability
Performance indicators whose technical indicator descriptions lack an identifiable, reliable data source.
FMPPI Compliance Checklist
Adherence of the indicator framework to the National Treasury Framework for Managing Programme Performance Information.
Indicators Missing Baselines
Performance indicators tabled without a prior-year baseline, preventing trend assessment.
Infrastructure Projects
Infrastructure Project Status Overview
Portfolio-wide status of infrastructure projects from planning to completion.
Project Time Overruns Analysis
Schedule slippage across infrastructure projects measured in months overrun.
Stalled & Abandoned Projects
Projects that have halted or been abandoned, with reasons and exposed value.
Blocked Projects Value Exposure
Projects blocked by external dependencies and the capital value exposed.
Infrastructure Maintenance Backlog
Deferred maintenance backlog by asset class and estimated repair cost.
Capital Project Cost Overruns
Approved budget versus forecast final cost showing overrun magnitude per project.
Contractor Performance Ratings
Delivery, quality and timeliness scores for contractors on active infrastructure projects.
Stalled Project Recovery Tracker
Recovery status and elapsed downtime for projects that previously stalled on site.
Infrastructure Asset Condition Profile
Condition grading of municipal infrastructure assets driving renewal and maintenance prioritisation.
Project Delivery: Consultant vs In-House
Comparison of cost overrun and completion outcomes between consultant-led and in-house capital projects.
Blocked Housing Projects Recovery
Recovery progress on historically blocked human settlements projects under provincial intervention.
Gravel to Surfaced Road Conversion
Kilometres of gravel road upgraded to surfaced standard against the multi-year roads programme.
Housing Beneficiary Eligibility Verification
Verification of subsidy beneficiaries against NHSDB and HSS eligibility criteria.
Internal Controls
Control Testing Results
Outcomes of the control testing cycle: passed, exceptions noted and failed controls by quarter.
Control Deficiencies Ageing
Open control deficiencies bucketed by age band to expose stale, unresolved weaknesses.
Key Control Failures
Failures of designated key controls, ranked by potential financial impact and root cause.
Segregation of Duties Conflicts
Detected SoD conflicts across business processes with mitigation status and access counts.
IT General Controls Status
Effectiveness of ITGCs across access, change, operations and security control domains.
Compliance Obligations Exposure
Exposure across statutory compliance obligations, scored on control coverage and breach history.
Entity-Level Controls Assessment
Design and operating effectiveness of pervasive entity-level controls that set the tone from the top.
Preventive vs Detective Control Mix
Balance between preventive and detective controls across key financial and operational cycles.
Control Automation Coverage
Share of key controls that are system-enforced versus manual across the control environment.
Control Remediation Backlog
Outstanding control remediation actions by ageing band and the rate at which the backlog is clearing.
Control Self-Assessment Results
Outcomes of management's control self-assessment versus independent validation by internal audit.
Manual Control Reliance
Share of key controls that remain manual and therefore prone to human error and override.
SoD Mitigation Control Coverage
How many segregation-of-duties conflicts are backed by an effective compensating mitigation.
Significant Deficiency Aggregation
How individually minor deficiencies aggregate into significant deficiencies or material weaknesses.
Key Control Density by Cycle
Number of key controls guarding each transaction cycle relative to that cycle's assessed risk.
Control Exception Approvals
Volume and approval level of one-off control exceptions and deviations granted during the period.
Control Self-Assessment Cycle
Completion and honesty of management control self-assessments versus independent re-performance findings.
Control Failure Root-Cause Taxonomy
Distribution of control failures by underlying root cause to target systemic rather than symptomatic fixes.
Control Cost-Benefit Efficiency
Annual control operating cost weighed against risk reduction to identify over- and under-invested controls.
Control Rationalisation and Redundancy
Overlapping and redundant controls mapped to single risks, highlighting consolidation opportunities.
Inventory / stores
Irregular Expenditure
Irregular Expenditure — Five-Year Trend
Five-year movement in irregular expenditure across the audited portfolio, with year-on-year change.
Irregular Expenditure by Root Cause
Breakdown of irregular expenditure by the underlying procurement and compliance failure.
Irregular Expenditure by Entity
Highest irregular-expenditure contributors across metros, departments and state-owned entities.
Irregular Expenditure by Sphere of Government
Comparison of irregular expenditure across national, provincial and local government.
Irregular Expenditure Condonation Backlog
Ageing of irregular-expenditure balances awaiting investigation, condonation or recovery.
Irregular Expenditure Recovery Rate
Share of confirmed irregular expenditure that is actually recovered versus written off.
Irregular Expenditure — Root Causes
Breakdown of the underlying procurement and compliance failures driving irregular expenditure.
Irregular Expenditure — Resolution Status
Pipeline view of irregular expenditure under investigation, condoned, recovered or written off.
Irregular Expenditure — MFMA Section 32 Liability
Tracking of irregular expenditure that triggers personal liability of officials under MFMA section 32.
Irregular Expenditure — Prior-Year Restatements
Restatements and adjustments to previously disclosed irregular expenditure balances.
Irregular Expenditure — Disclosure Completeness
Audit findings on understated or incomplete irregular expenditure disclosure notes.
SCM Deviation Register Quality
Review of reported SCM deviations and expansions that convert into irregular expenditure.
Irregular Expenditure — Investigation Backlog
Ageing of irregular expenditure awaiting the section 32 investigation that must precede condonation.
Irregular Expenditure — No-Loss Determinations
Share of irregular expenditure where investigation found value was received and no loss occurred.
Irregular Expenditure — Repeat Supplier Concentration
Suppliers most frequently linked to irregular expenditure across multiple entities and years.
Condonation — National Treasury Applications
Status of irregular expenditure condonation applications submitted to National and Provincial Treasury.
Irregular Expenditure — Incurred vs Resolved Velocity
How fast new irregular expenditure is incurred relative to how fast prior balances are cleared.
Irregular Expenditure — Aged Balance Buckets
Age profile of the cumulative irregular expenditure balance carried on the books.
Condonation Backlog by Approving Authority
Outstanding irregular expenditure awaiting condonation, split by the body empowered to condone it.
Irregular Expenditure Prescription Risk
Irregular-expenditure debts approaching the three-year prescription window for recovery.
Covid PPE Procurement Forensics
Forensic review of emergency PPE procurement for price-gouging, deviations and connected suppliers.
Deviation & Contract Expansion Abuse
Abuse of SCM deviations and contract expansions beyond Treasury thresholds and approval limits.
King IV
King IV Principle Compliance
Apply-and-explain status across the 17 King IV principles for the entity group.
King IV Disclosure Quality
Quality scoring of King IV disclosures in the integrated annual report.
King IV Remuneration Governance
Remuneration governance indicators aligned to King IV Principle 14.
Stakeholder Engagement Governance
Stakeholder engagement coverage and responsiveness under King IV Principle 16.
King IV ICT Governance
Application of King IV Principle 12 on technology and information governance across the entity.
King IV Principle 1 — Ethical Leadership
Evidence of the governing body setting an ethical tone at the top under King IV Principle 1.
King IV Principle 7 — Board Composition Balance
Balance of skills, independence and tenure on the governing body under King IV Principle 7.
King IV Principle 8 — Committee Delegation
How the governing body delegates to committees and retains accountability under Principle 8.
Company Secretary Function
Performance of the company secretary role against King IV Principle 10 support expectations.
King IV Principle 16 — Stakeholder Inclusivity
Stakeholder-inclusive approach to governance balancing interests under King IV Principle 16.
Board Charter Alignment to King IV
Alignment of the board charter content against King IV roles and responsibilities expectations.
Internal Audit Charter Conformance
Internal audit activity conformance with the IIA Standards and approved charter mandate.
Three Lines Assurance Mapping
Coverage of key risks across management, oversight and independent assurance lines.
AI & Algorithmic Governance Readiness
Oversight maturity for AI and automated decision-making under King IV technology governance.
Maintenance
Operational
KRI Breach Dashboard
Key risk indicators that have crossed amber or red thresholds and their direction of travel.
BCM Recovery Testing
Business continuity and disaster recovery test outcomes against agreed recovery time objectives.
Fraud Risk by Procurement Stage
Where fraud risk concentrates across the SCM lifecycle, from needs analysis to contract management.
KRI Thresholds by Category
Current key risk indicator readings against their green, amber and red thresholds per category.
BCM Critical Process Dependencies
Critical-process dependency mapping showing single points of failure across systems and suppliers.
Operational Loss Event Database
Frequency and rand value of recorded operational loss events by Basel-style event category.
Third-Party Vendor Risk Exposure
Inherent risk tiering and assurance coverage across the entity's critical service-provider population.
Fraud Triangle Pressure by Department
Departmental scoring across pressure, opportunity and rationalisation drivers of fraud risk.
Capital Programme Delivery Risk
Delivery risk scoring across the capital project portfolio by stage-gate health and slippage.
Whistleblower Disclosure Risk Linkage
Protected disclosures mapped to risk register entries to surface unregistered or emerging exposures.
Meeting Pack Distribution Timeliness
Timeliness of board and committee pack circulation against the minimum notice period.
Prolonged Acting Appointments
Duration of acting arrangements in accounting-officer and executive posts beyond policy limits.
Other
Performance Management
SDBIP Performance by KPA
Service Delivery and Budget Implementation Plan performance grouped by key performance area.
Performance vs Spend Correlation
Relationship between budget expenditure and target achievement by programme.
Quarterly Performance Trend
Overall organisational achievement rate tracked across the four quarters.
APP to SDBIP Alignment
Degree to which SDBIP indicators trace back to APP and IDP commitments.
Mid-Year Budget & Performance Assessment
Section 72 mid-year review of spend and target achievement at the half-year mark.
Annual Performance Scorecard
Consolidated annual scorecard of achievement, spend and audit outcome by directorate.
SDBIP Quarterly Variance Analysis
Variance between planned and actual SDBIP quarterly targets with corrective-action flags.
SDBIP Approval & Signature Delays
Lag between budget adoption and the mayor's approval of the Service Delivery and Budget Implementation Plan.
EPWP Demographic Equity
Distribution of EPWP work opportunities across youth, women, and persons with disabilities targets.
SDBIP Mid-Year Revision Scale
Extent to which SDBIP targets were revised at the mid-year adjustment budget rather than achieved.
Mid-Year Budget and Performance Assessment
Section 72 mid-year assessment comparing actual delivery and spend against the SDBIP at the half-year mark.
Predetermined Objectives
APP Targets Achieved vs Planned
Annual Performance Plan targets achieved against those planned across the financial year.
AOPO Findings by Category
Audit of predetermined objectives findings classified by usefulness and reliability.
Performance Information Reliability & Usefulness
Assessment of reported performance against reliability and usefulness audit criteria.
Indicators Not Verifiable
Reported indicators lacking sufficient evidence for audit verification.
AOPO Remediation Tracker
Progress on resolving prior-year audit of predetermined objectives findings.
Performance Target Revisions Tracker
In-year revisions to performance targets and the reasons recorded.
AOPO Material Findings by Vote
Material findings on the audit of predetermined objectives split across provincial department votes.
APP Tabling Timeliness
Whether the Annual Performance Plan was tabled within the MFMA-prescribed timeframe before the financial year.
AOPO Outcome by Province
Distribution of AGSA predetermined-objectives audit outcomes across provincial portfolios.
AOPO Findings Root-Cause Analysis
Distribution of performance-information findings by underlying root cause across the audit.
Procurement & SCM
Procurement Anomaly Signals
Anomaly signals across suppliers — Benford deviation, split-PO clustering and vendor concentration.
Deviations & Expansions Overview
Tracks SCM deviations and contract expansions against the competitive-bidding baseline.
Single-Source & Emergency Procurement
Monitors emergency and single-source awards that bypass competitive processes.
B-BBEE Spend Profile
Analyses preferential procurement spend by B-BBEE recognition level.
SMME & Township Spend
Tracks spend directed to small, medium and micro enterprises and township businesses.
Payment Within 30 Days
Monitors compliance with the 30-day supplier payment requirement.
Price Benchmarking
Compares prices paid for common items against benchmark ranges.
Spend by Category
Breaks down total procurement spend across major commodity categories.
Deviation Condonement Backlog
Outstanding deviation and irregular-expenditure condonement requests awaiting accounting-officer or Treasury ruling.
Late-Payment Interest Exposure
Estimates interest and penalties accruing from invoices paid beyond the 30-day MFMA deadline.
Fruitless & Wasteful Spend
Consolidates fruitless and wasteful expenditure such as penalties, cancellations and duplicate payments.
Procurement Plan Execution
Tracks execution of the annual demand-management procurement plan against planned timelines.
Deviation Reason-Code Analysis
Decomposes SCM deviations by the reason code cited under Treasury Regulation 16A6.4.
Emergency vs Declared-Disaster Procurement
Separates genuine declared-disaster spend from emergencies invoked without a gazette.
B-BBEE Points Earned vs Rand Spend
Contrasts preference points awarded at adjudication against actual recognised B-BBEE rand spend.
SMME 30-Day Payment Performance
Isolates payment timeliness specifically for small, medium and micro enterprises.
Vendor Master Data Completeness
Profiles missing mandatory fields across the vendor master that weaken control integrity.
Creditor Payment Aging Buckets
Ages unpaid supplier invoices into 30/60/90-day buckets against the MFMA deadline.
Late Payment Aging Buckets
Ages supplier invoices beyond the MFMA 30-day rule into severity bands for SMME impact.
Irregular Expenditure Condonation Backlog
Tracks the irregular expenditure register, condonation status and AGSA-reported balances.
Procurement Anomalies
Benford's Law Anomaly Scan
Tests payment first-digit distributions against Benford's Law expectations.
Split-Order Clustering
Detects orders split to stay under approval or competitive-bidding thresholds.
Employees Doing Business With the State
Matches vendor records against the employee register to detect prohibited interests.
After-Hours Order Anomalies
Flags purchase orders captured outside normal working hours.
Round-Number Payment Scan
Detects an unusual frequency of round-number payment amounts.
PO-Invoice-GRN Matching
Tests three-way matching between purchase orders, goods receipts and invoices.
New-Vendor Rush Awards
Flags newly created vendors that receive awards almost immediately.
Emergency Procurement Recurrence
Detects categories where 'emergency' procurement repeats predictably, undermining genuine-urgency claims.
Employee-Supplier Interest Matches
Cross-matches employee and director IDs against the supplier register to detect undisclosed interests.
Invoices Without Purchase Orders
Flags payments processed without a preceding purchase order, bypassing commitment controls.
Threshold-Splitting Detection
Detects orders deliberately kept just below R30k or R500k quotation and tender thresholds.
Weekend & Public-Holiday Awards
Surfaces purchase orders and awards captured on weekends and public holidays.
Goods-Receipt Quantity Mismatch
Compares invoiced quantities against goods-received notes to detect over-invoicing and phantom deliveries.
Shared Bank Account Detection
Finds distinct vendors that share an identical banking account, a classic collusion marker.
Fuzzy-Match Vendor Duplicates
Detects near-duplicate vendor names created to bypass spend or approval limits.
Benford Second-Digit Test
Applies the Benford second-digit distribution to invoice values for finer anomaly detection.
Just-Below-Threshold Bunching
Detects orders clustered just under the R30k and R200k procurement thresholds.
Director Cross-Ownership via CSD
Links suppliers sharing common directors to detect concealed bidder relationships.
Cover Quoting Pattern Detection
Identifies quotation sets showing the loss patterns and pricing symmetry of cover quoting.
Director ID Cross-Match to Employees
Matches supplier directors' ID numbers against the employee and PERSAL master for hidden interests.
Section 36 Justification Quality
Scores the documented justification behind Treasury Regulation 16A6.4 / paragraph 36 deviations.
Shared Address Collusion Clusters
Clusters vendors sharing physical addresses, phone numbers or bank branches to expose bid rigging.
Fabricated Quote Detection
Flags three-quote sets with suspicious price symmetry suggesting fabricated competing quotes.
Same-Item Price Variance
Compares unit prices paid for identical catalogue items across departments and suppliers.
Disaster Emergency Window Abuse
Tests emergency procurement claimed under a disaster declaration for dates outside the gazetted window.
Vendor Creation Segregation of Duties
Detects users who both created or amended a vendor and processed payments to that vendor.
Abnormal Payment Run Velocity
Profiles payment runs released unusually fast after invoice capture to spot bypassed checks.
Below-Radar Spend Aggregation
Aggregates per-vendor annual spend transacted entirely below the quotation threshold.
Procurement Card Abuse Detection
Flags procurement-card transactions showing split spend, weekend use and MCC red flags.
Professional services
Records & POPIA
POPIA Readiness Assessment
Maturity of POPIA controls across the eight conditions for lawful processing.
Data-Subject Requests
Volume and turnaround of POPIA data-subject access, correction and deletion requests.
Records-Retention Compliance
Adherence to approved records-retention and disposal schedules across record classes.
Master-Data Quality
Completeness, accuracy and duplication metrics across supplier, employee and customer master data.
PAIA Request Handling
Volume, outcomes and turnaround of access-to-information requests under PAIA.
POPIA Breach Notification Tracking
Tracking of personal-information security compromises and the timeliness of notifications to the Regulator.
Information Officer Readiness
Readiness of designated Information Officers and deputies across entities, covering registration and training.
Records Disposal Authorisation
Compliance of records destruction with approved disposal authorities under the National Archives Act.
Data Classification Coverage
Extent to which information assets are classified by sensitivity to support POPIA-aligned protection.
Cross-Border Data Transfer Compliance
Lawfulness of transfers of personal information outside South Africa under POPIA Section 72.
Consent Management
Validity and currency of data-subject consents underpinning processing of personal information.
Physical Records Storage Audit
Condition, security and indexing of physical records held in registries and offsite storage.
Email Records Retention
Application of retention and disposal rules to email as an official record under archives legislation.
Citizen Master Data Deduplication
Duplicate and mismatched citizen records across billing, indigent and service registers.
POPIA Cross-Border Transfers
Inventory of personal information flows to recipients outside South Africa and their Section 72 lawful basis.
POPIA Operator Agreements
Coverage of Section 21 written contracts with operators processing personal information on the entity's behalf.
Special Personal Information
Controls over processing of special categories — health, biometric, criminal — under Sections 26 to 33 of POPIA.
PAIA Manual Publication
Compliance with the Section 14 / 51 obligation to compile and publish an up-to-date PAIA information manual.
Email & Messaging Governance
Capture and retention of official communications across email and instant messaging as records of decision.
Records Classification Coverage
Adoption of the approved file plan and security classification across the entity's record holdings.
Repeat Findings
Repeat Findings Ageing
Audit findings that recur year after year, aged by how many consecutive cycles they have persisted.
Repeat Findings by Category
Breakdown of recurring findings by category to reveal which control domains never get fixed.
Repeat Findings Hotspot Entities
Entities carrying the highest burden of unresolved repeat findings relative to their size.
Repeat Findings Resolution Rate
Trend in the proportion of prior-year findings successfully resolved before the next audit cycle.
Repeat Finding Persistence Curve
Share of findings that persist into a second, third and fourth consecutive audit cycle without resolution.
Repeat Finding Cost Exposure
Rand value of irregular and wasteful expenditure linked to findings that have repeated across cycles.
Repeat Finding Escalation Tracker
Escalation status of long-standing repeat findings referred to councils, MECs and accounting authorities.
Reported vs evidence
Reliability of Reported Performance Information
Share of reported indicators supported by reliable, valid and complete source evidence.
Reported Achievement Overstatement
Indicators where reported achievement exceeds what the supporting evidence can substantiate.
Portfolio of Evidence Completeness
Completeness of the portfolio of evidence supporting each reported performance indicator.
AOPO Repeat Findings Recurrence
Predetermined-objectives findings raised by AGSA that recur unresolved from the prior audit cycle.
Reported Achievement Overstatement Rate
Share of reported target achievements that auditors adjusted downward after testing supporting evidence.
AOPO Limitation of Scope by Programme
Programmes where AGSA could not obtain sufficient evidence to audit reported performance against predetermined objectives.
Performance Understatement Findings
Cases where actual achievement exceeded reported figures due to incomplete evidence capture.
Evidence Audit Trail Integrity
Integrity of date stamps, approvals and source links in the portfolio of evidence per indicator.
Portfolio of Evidence Completeness
Whether each reported performance result is supported by valid, complete portfolio-of-evidence documentation.
Revenue
Revenue Management Audit Findings
Findings on billing accuracy, debt collection and revenue completeness that depress municipal audit outcomes.
VAT and Revenue Leakage Findings
Audit findings on under-billed services, unrecovered VAT and revenue completeness gaps in trading services.
Consumer Debt Impairment Provisioning
Adequacy of debt impairment provisions against collectability of consumer and government debtors under GRAP 104.
Revenue & Debt
Revenue Collection Rate
Monthly billed revenue against amounts actually collected.
Debtor Ageing Analysis
Outstanding consumer debtors aged across standard bands.
Consumer Debt by Category
Outstanding consumer debt split by customer category.
Creditor Payment Within 30 Days
Compliance with the MFMA requirement to pay creditors within 30 days.
Creditor Ageing Profile
Outstanding creditor balances aged across standard bands.
Revenue by Source
Total operating revenue disaggregated by primary source.
Property Rates Collection
Billed property rates against amounts collected by property category.
Indigent Subsidy Register
Registered indigent households and free basic services subsidy uptake.
Debt Write-Off and Impairment
Approved debt write-offs and the provision for impairment of receivables.
VAT Reconciliation Status
VAT input and output reconciliation against SARS submissions and refunds.
Electricity Distribution Losses
Electricity purchased versus billed, quantifying technical and non-technical losses.
Billed vs Collected Revenue Gap
Monthly billing against actual cash collected, isolating the widening leakage in the revenue value chain.
Government Debtors Ageing
Outstanding amounts owed by national and provincial organs of state, isolated from consumer debt.
Prepaid Meter Revenue Assurance
Reconciliation of prepaid electricity vending value to bank receipts and bulk purchase volumes.
Interest on Overdue Accounts
Interest and penalties levied on arrears versus amounts actually collected on those charges.
Debtor Impairment Provision Adequacy
Sufficiency of the expected-credit-loss provision against the gross debtors book by ageing.
Tariff Cost-Reflectivity Analysis
Whether approved service tariffs recover the full cost of providing each trading service.
GRAP 23 Non-Exchange Revenue
Recognition of taxes, fines, grants and donations as non-exchange revenue under GRAP 23.
Unallocated Deposits Ageing
Customer receipts received but not yet matched to debtor accounts, aged by receipt date.
Cost-Reflective Tariff Gap
Gap between approved service tariffs and the cost of providing each trading service.
Water Distribution Losses
Non-revenue water from physical leakage and commercial losses against bulk purchases.
Risk Management
Enterprise Risk Register Heatmap
Likelihood-by-impact distribution of all registered risks, surfacing where exposure concentrates.
Top Strategic Risks
The ten highest-rated strategic risks ranked by residual score with movement since last quarter.
Inherent vs Residual Risk
Compares inherent and residual scores by risk category to show the value controls are adding.
Risk Appetite vs Exposure
Plots current exposure against board-set appetite thresholds to flag categories breaching tolerance.
Fraud Risk Indicators
Red-flag indicators tracked across the fraud triangle with month-on-month movement.
Emerging Risks Radar
Horizon-scanned emerging risks scored on velocity and potential impact for early treatment.
Risk Treatment Progress
Status of risk treatment action plans by stage, with on-track and overdue counts.
Business Continuity Readiness
Readiness of continuity plans across critical processes, scored on testing and recovery objectives.
Risk Concentration Heatmap
Where multiple high risks cluster on shared objectives, processes or vendors, signalling concentration.
Key Risk Indicators Trend
Movement of leading key risk indicators against thresholds over the last six months.
Risk Velocity & Persistence
How fast registered risks could crystallise and how long their impact would linger once realised.
Risk Ownership & Accountability
Whether every registered risk has a named accountable owner and how actively owners are reviewing them.
Risk Tolerance Breach Log
Instances where residual exposure has crossed the board-approved tolerance threshold this year.
Risk Register by Directorate
Open risk counts and average residual scores broken down by municipal directorate.
Inherent Impact Band Distribution
How registered risks distribute across the five inherent financial-impact bands before any controls.
Residual Risk Trend by Quarter
Aggregate residual exposure of the register tracked quarter on quarter to show whether risk is rising.
Risk Treatment Cost-Benefit
Treatment spend weighed against expected residual reduction to expose poor-value mitigations.
Risk Quantification Monte Carlo
Simulated aggregate exposure distribution showing expected, P90 and tail-loss values across the register.
Bow-Tie Analysis of Critical Risks
Preventive versus mitigating barrier counts and integrity for the entity's most critical risks.
Risk Maturity Benchmarking vs Peers
Entity risk-management maturity scored against peer municipalities across five capability dimensions.
Risk Register Data Quality
Completeness, freshness and consistency scoring of risk-register fields underpinning reporting reliability.
Risk Appetite Tolerance Breaches
Where actual exposure has exceeded board-approved appetite limits across strategic risk categories.
Service Delivery
Water Services Delivery Indicators
Household access and water-loss indicators tracked against service-delivery targets.
Electricity Supply Delivery Indicators
Electrification coverage, outages and losses tracked against delivery targets.
Roads Condition & Maintenance Indicators
Road network condition, resurfacing and pothole repair indicators against targets.
Housing Delivery Indicators
Subsidised housing units delivered against planned targets and waiting-list demand.
Sanitation Service Indicators
Sanitation access, bucket eradication and treatment compliance indicators.
Service Delivery Complaints Resolution
Volume and resolution of service-delivery complaints across service types.
Refuse & Waste Service Indicators
Refuse collection coverage, frequency and landfill diversion indicators.
EPWP Job Creation Performance
Expanded Public Works Programme work opportunities and full-time equivalents created.
Non-Revenue Water & Distribution Losses
Non-revenue water percentage and physical distribution losses against the SDBIP target.
Electricity Distribution Losses
Technical and non-technical electricity losses against the NERSA benchmark.
Pothole Repair Turnaround Times
Average days to close logged pothole and road-defect requests against the service standard.
Title Deeds Transfer Backlog
Outstanding title-deed transfers to housing beneficiaries against annual handover targets.
VIP & Bucket Sanitation Eradication
Progress on eradicating bucket and VIP toilets toward waterborne sanitation targets.
EPWP Full-Time Equivalents vs Target
Expanded Public Works Programme full-time equivalents created against the annual target.
Blue & Green Drop Water Quality Scores
Blue Drop and Green Drop compliance scores for drinking-water and wastewater systems.
Municipal Clinic & Facility Uptime
Operational availability of clinics, libraries and community facilities against service standards.
Blue Drop Water Treatment Risk
Blue Drop microbiological and operational risk ratings across drinking-water treatment systems.
Green Drop Wastewater Compliance
Green Drop effluent compliance scores for wastewater treatment works against discharge standards.
Electricity Outage Restoration Times
Average restoration time for unplanned electricity outages against the SDBIP service standard.
Water Supply Interruption Frequency
Frequency and duration of unplanned water supply interruptions per service zone.
Road Resealing vs Annual Plan
Kilometres of road resealed against the annual surfacing programme target.
Housing Beneficiary Approval Lag
Time taken to approve housing subsidy beneficiaries from application to allocation.
Bucket Sanitation Eradication
Progress eradicating the bucket sanitation backlog against the eradication programme target.
Refuse Collection Coverage
Share of households receiving at least weekly kerbside refuse collection against the SDBIP target.
EPWP Minimum Wage Compliance
Compliance of Expanded Public Works Programme stipends with the prescribed minimum daily wage.
Water Supply Interruptions and Pressure
Unplanned supply interruptions, average outage duration and low-pressure complaints across reticulation zones.
Electricity Reliability SAIDI and SAIFI
System Average Interruption Duration and Frequency indices against NERSA benchmarks.
Green Drop Wastewater Risk Rating
Cumulative risk ratings for wastewater treatment works against Green Drop critical-risk thresholds.
Blue Drop Microbiological Compliance
Drinking-water microbiological and chemical sample compliance against SANS 241 limits.
EPWP Incentive Grant Drawdown
Drawdown of the EPWP integrated grant against work opportunities created and the eligibility ceiling.
Household Electrification Backlog
Unelectrified formal households and grid connection backlog against the INEP programme.
Statutory Reporting
Late & Non-Submission of Financial Statements
Entities that missed the legislated deadline for submitting annual financial statements.
AFS Submission Timeliness Trend
Multi-year trend of how promptly entities submit annual financial statements relative to deadline.
Section 71 Reporting Compliance
Timeliness and accuracy of monthly Section 71 budget statements submitted to Treasury.
Annual Report Tabling Status
Progress of annual reports through preparation, audit and tabling to council or legislature.
Tax & Statutory Deductions Compliance
Accuracy and timeliness of PAYE, UIF, SDL and pension deductions and remittances.
AFS Quality Pre-Publication Review
Pre-submission quality checks on annual financial statements before they reach AGSA, scored by review pillar.
GRAP Disclosure Gap Tracker
Outstanding GRAP disclosure requirements not yet met in draft financial statements, by standard.
Section 66 Loan Disclosure Compliance
Disclosure of long-term debt and loan particulars as required by MFMA Section 66, by entity and instrument.
VAT Compliance Monitor
Monitoring of VAT input claims, output declarations and return timeliness against SARS requirements.
AFS Restatement Tracker
Prior-year corrections of errors and restatements disclosed in the current annual financial statements.
PFMA Section 52 Reporting
Timeliness of public-entity quarterly performance and financial reports to executive authorities.
In-Year Monitoring Submissions
Timeliness and quality of monthly and quarterly IYM returns to provincial and national Treasury.
By-Law Promulgation Tracking
Status of municipal by-laws through drafting, public participation, council adoption and gazetting.
PAYE EMP501 Reconciliation
Reconciliation of monthly EMP201 declarations against the bi-annual EMP501 employer reconciliation submitted to SARS.
Fringe Benefit Tax Compliance
Assurance that taxable fringe benefits — vehicles, low-interest loans, housing — are correctly valued and taxed.
B-BBEE Compliance Reporting
Tracking of mandatory annual B-BBEE compliance reports to the B-BBEE Commission for organs of state and public entities.
Conditional Grant Conditions
Compliance with DORA conditional grant spending conditions, reporting deadlines and potential stop-and-claw-back risk.
Strategic
Risk Appetite Statement Calibration
Board-approved appetite levels per objective compared against where the executive operates in practice.
Risk Velocity by Category
How quickly risks in each category move from emergence to material impact, informing response speed.
Appetite Breach Escalation Time
How long appetite breaches take to escalate from detection to board notification against the policy SLA.
Risk Scenario Stress Testing
Modelled financial impact of severe-but-plausible scenarios against available reserves and buffers.
Risk Interdependency and Cascade
Network view of how trigger risks cascade into dependent risks, ranked by downstream connectivity.
Climate and ESG Risk Exposure
Physical and transition climate risks scored against service delivery and asset vulnerability.
Pay Gap & Wage Equity Governance
Vertical pay-ratio and wage-gap disclosure overseen by the remuneration committee.
Shareholder Compact Performance
SOE delivery against shareholder compact targets agreed with the executive authority.
Supplier Risk
Vendor Tax-Clearance Compliance
Verifies that paid vendors hold valid tax compliance status at award and payment.
Vendor Master Data Quality
Scores the completeness and accuracy of the vendor master file.
Duplicate Vendor Detection
Identifies likely duplicate vendor records by name, banking and registration matches.
Vendor Concentration Risk
Measures how much spend is concentrated among a small number of vendors.
Restricted Supplier Screening
Screens vendors against the restricted and defaulting supplier database.
Sequential Invoice Anomalies
Detects vendors whose invoice numbers run sequentially to one buyer.
B-BBEE Level Distribution of Spend
Profiles supplier spend across B-BBEE contributor levels and verifies certificate validity.
CSD Registration & Verification
Verifies that paid suppliers are active on the Central Supplier Database with valid banking and status data.
Vendor Banking-Detail Changes
Monitors changes to supplier banking details, a leading indicator of payment-diversion fraud.
Dormant Vendor Reactivation
Tracks suppliers reactivated after long dormancy and immediately transacting, a shell-vendor indicator.
B-BBEE Fronting Risk Indicators
Scores suppliers on fronting red flags such as passive black shareholding and shared addresses.
Tax Compliance PIN Expiry Tracking
Monitors SARS Tax Compliance Status PIN validity across active suppliers at award and payment.
VAT Vendor Number Validation
Validates supplier VAT registration numbers against invoices claiming VAT.
Vendor Spend Pareto Concentration
Plots cumulative spend concentration to expose over-reliance on a handful of suppliers.
Cession & Third-Party Payment Risk
Reviews contracts paid to a ceded third party rather than the contracted supplier.
CSD Status & Self-Service Mismatch
Reconciles vendor master records against Central Supplier Database registration status.
VAT Number Validation on Vendors
Validates supplier VAT numbers and detects VAT charged by unregistered or de-registered vendors.
State Defaulter & Restriction Screening
Screens awarded vendors against the National Treasury restricted suppliers and defaulters registers.
Supply chain
Targets not measurable
Targets Not Specific or Time-Bound
APP and SDBIP targets failing the specific, measurable and time-bound criteria.
Targets Failing SMART Specificity
Performance targets that fail the SMART specificity test and cannot be unambiguously measured.
SMART Criteria Breakdown of Targets
How tabled targets score against Specific, Measurable, Achievable, Relevant and Time-bound tests.
Target Over-Achievement Anomalies
Indicators reporting implausibly high over-achievement that suggests weak target-setting or data errors.
Technology
Access Rights Recertification
Status of periodic user access reviews and the volume of excessive or stale entitlements found.
Change Management Controls
Discipline of IT change approvals, emergency changes and unauthorised changes across production systems.
Cyber Threat Exposure
Open cyber vulnerabilities, patch currency and incident volume across the institution's digital estate.
IT Disaster Recovery RTO/RPO Gaps
Recovery time and recovery point objectives versus tested actuals for critical IT systems.
Tender Compliance
Irregular Award Register
Consolidates awards flagged as irregular against procurement prescripts.
Bid Committee Compliance
Checks that tenders pass through required bid committee stages with quorum.
Three-Quote Compliance
Verifies that below-threshold purchases obtained the required quotations.
Award Cycle Time
Tracks how long tenders take from advertisement to award.
Interest Disclosure Compliance
Tracks completion of conflict-of-interest declarations by bid officials.
Local Content & Designated Sectors
Tracks compliance with local-content thresholds in designated sectors under the PPPFA regulations.
Bid Validity Extensions
Tracks tenders awarded after one or more bid-validity extensions, a re-pricing and challenge risk.
Functionality Scoring Integrity
Reviews functionality evaluation scores for clustering, outliers and unexplained score overrides.
Designated-Sector Set-Aside Compliance
Tests whether tenders in designated sectors applied the mandatory local-production set-aside.
Bid Committee Quorum & Composition
Tests BSC, BEC and BAC sittings for quorum and prohibited member overlap.
Tender Advertising Period Compliance
Checks that competitive bids were advertised for the minimum required open period.
Closing-to-Award Time-Gap Analysis
Examines the elapsed time from bid closure to award for both rushed and stalled tenders.
Preference Points Recalculation
Independently recomputes 80/20 and 90/10 preference scores to expose award-altering errors.
30% Subcontracting Compliance
Tests whether mandatory 30% subcontracting to designated groups was actually flowed down.
Bid Committee Quorum Failures
Tracks BSC, BEC and BAC sittings that proceeded without a valid quorum or required members.
Single-Bid Tender Outcomes
Examines tenders that attracted only one responsive bid for weak competition signals.
Tender Advertising Period Compliance
Checks that tenders were advertised for the minimum prescribed period before closing.
Unauthorised Expenditure
Unauthorised Expenditure Overview
Spending in excess of budget or outside the vote, by type and sphere.
Unauthorised Expenditure Trend
Multi-year movement in unauthorised expenditure across audited entities.
Unauthorised Expenditure — Top Entities
Entities with the largest unauthorised expenditure disclosures this year.
Unauthorised Expenditure — Causes
Why budgets were overspent — main appropriation breaches versus spending outside the vote.
Unauthorised Expenditure — Condonation Pipeline
Status of unauthorised expenditure awaiting authorisation by the legislature or council.
Unauthorised Expenditure — Overspending of Votes
Departments and votes that exceeded their appropriated budget, creating unauthorised expenditure.
Unauthorised Expenditure — Not Cash-Backed
Municipal unauthorised expenditure arising from budgets that were not cash-backed.
Unauthorised Expenditure — Recovery from Officials
Where unauthorised expenditure has been recovered from responsible officials versus authorised by council.
Unauthorised Expenditure — Virement Breaches
Unauthorised expenditure caused by shifting funds between votes beyond virement limits.
Unauthorised Overspending by Vote
Unauthorised expenditure from spending above the approved appropriation, ranked by budget vote.