Audit Outcomes
Outstanding Audits Tracker
Entities whose audits remain incomplete past the legislated submission date, ageing by lateness band.
Why outstanding audits are an accountability failure in themselves
Both the MFMA and PFMA set firm dates for submitting annual financial statements and concluding audits, and a missed deadline breaks the accountability chain before any opinion is even formed. Late or outstanding audits delay tabling, defer oversight scrutiny and frequently foreshadow weak outcomes when they finally land. AuditPro Core ages outstanding audits by lateness band so accounting officers and treasuries can act on slippage in-cycle rather than after the legislated window has closed.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Outstanding audits
31
Over 12 months late
9
AFS not submitted
12
blocking start
Resolved this quarter
6
Outstanding audits by lateness band
Longest outstanding
| Entity | Audit period | Months late | Reason |
|---|---|---|---|
| Local Muni F | 2022/23 | 28 | Records not ready |
| District D | 2023/24 | 19 | Disputed balances |
| SOE G | 2023/24 | 14 | System migration |
| Local Muni H | 2024/25 | 9 | Capacity |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Statutory submission deadlines
The MFMA requires municipalities to submit AFS within two months of year-end, and the PFMA sets analogous timelines for departments and entities. These dates are legal obligations, and breaching them is itself reportable non-compliance.
Lateness ageing
Not all delays are equal. Banding outstanding audits by how far past the deadline they sit separates minor slippage from entities that have effectively stopped accounting altogether.
Late audits cascade
An outstanding audit delays the annual report, the tabling before council or the legislature, and the oversight cycle that follows. The delay compounds and erodes the timeliness on which accountability depends.
How AuditPro Core Bridges the Gap
- Lateness banding: AuditPro Core ages each outstanding audit against its legislated submission date and groups entities into escalating lateness bands.
- Deadline monitoring: approaching and breached deadlines are tracked continuously, not reconstructed after the fact.
- Exception workflow: entities past deadline route to an escalation queue with responsible officials attached.
- Status export: the outstanding-audit register exports for treasury monitoring and AGSA submission reconciliation.
Key Takeaways
- Submission deadlines under the MFMA and PFMA are legal obligations, not targets.
- A missed deadline is reportable non-compliance before any opinion is issued.
- Ageing by lateness band separates minor slippage from total breakdown.
- Late audits cascade into delayed tabling and deferred oversight.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.