Financial Management
Audit of Predetermined Objectives Spend
Spending aligned to predetermined performance objectives by programme.
Why Spend Must Track Performance Objectives
The audit of predetermined objectives links the rand spent to the outcomes promised, ensuring that budgets actually fund the performance targets set in the IDP and SDBIP. The AGSA audits reported performance information for usefulness and reliability, and a mismatch between spending and stated objectives points to misalignment, poor planning or money diverted from its intended purpose. AuditPro Core maps spending to predetermined objectives by programme so the connection between resources and results is visible and auditable.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Programmes Reviewed
24
across votes
Targets Achieved
68%
▲ 4 pts YoY
Spend, Low Delivery
5
programmes
Verified Indicators
82%
audit evidence
Targets by Status per Programme (count)
Programme Spend vs Delivery
| Programme | Budget (R m) | Spent (R m) | Achieved % |
|---|---|---|---|
| Basic Services | 1240 | 1118 | 70% |
| Infrastructure | 980 | 612 | 45% |
| Governance | 420 | 388 | 79% |
| Economic Dev | 310 | 284 | 40% |
| Social Services | 540 | 489 | 67% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Predetermined objectives
These are the performance targets an entity commits to in its planning documents, against which it must later report actual achievement. They give the budget its purpose beyond the rand value.
Spend-to-objective alignment
Each programme's spending should correspond to the objectives it is meant to advance. High spend against low achievement, or spend with no linked objective, signals weak value for money.
Reliability of performance information
Reported achievements must be supported by evidence and reconcile to actual activity and spend. Performance information that cannot be tied to expenditure is unreliable and draws audit findings.
How AuditPro Core Bridges the Gap
- Reconciliation: programme spending is reconciled to its predetermined objectives, linking financial and non-financial performance.
- Continuous monitoring: spend-to-objective alignment is tracked through the year so drift is corrected before annual reporting.
- Exception workflow: programmes spending without delivering, or delivering without linked spend, are flagged for review.
- Audit-ready export: the alignment analysis exports to support the annual performance report and the AGSA's performance audit.
Key Takeaways
- Budgets must fund the objectives set in the IDP and SDBIP.
- High spend with low achievement points to weak value for money.
- Performance claims must reconcile to actual spend to be reliable.
- Track alignment in-year to avoid findings on reported performance.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.