This report covers the results of the audit of financial statements of Local authorities which comprises of the statement of financial position, statement of financial performance, statement of changes in net assets, statement of cash flows and notes to the financial statements. The report highlights key audit findings noted during the audits and recommendations on how issues raised may be addressed in order to improve public sector transparency, accountability, good corporate governance and service delivery.
It is noteworthy that most of the local authorities had modified opinions (qualified and adverse) for the audited years (2018-2022) which were mainly due to non-compliance with International Public Sector Accounting Standards and International Financial Reporting Standards, among other issues.
I issued disclaimer of opinion to six (6) Local Authorities. A disclaimer of opinion means that the public entity could not provide sufficient appropriate audit evidence for most of the information in their financial statements and I could therefore not express an opinion on whether the financial statements were showing a true and fair view or determine how these Councils utilised the funds they received for the respective audited financial years.