Beyond the audit: How AGSA Is driving real change

With only 15 out of 257 municipalities achieving clean audits in the most recent reporting cycle, her remarks cut to the core of South Africa’s governance crisis: poor infrastructure delivery, fractured spheres of government, and weak follow-through on audit findings.

"We try hard to ensure that our recommendations are compelling, relevant, and informed by credible information,” Maluleke told the media on Wednesday.

Yet she was clear-eyed about the limitations: Auditor-Generals do not make binding recommendations.

"But through peer learning, sharp insight, and bold posture, institutions like the AGSA can, and must, push governments toward accountability," she said.

- The Infrastructure Gap: From Budget to Broken Pipes -

Maluleke highlighted the link between infrastructure failure and audit blind spots. 

Speaking about recent municipal audits, she pointed out a recurring issue: the gap between allocating money for infrastructure and seeing that decision reflected in reality on the ground.

"We’ve asked: What goes wrong between a decision to allocate money to a project and what actually happens?”

In response, the AGSA has expanded its team beyond traditional auditors to include quantity surveyors and engineers, enabling audits that can evaluate not just the books, but the bricks, whether it’s roads, wastewater plants, or schools.

- The Ecosystem of Accountability - 

The Auditor-General described an ecosystem of accountability, where oversight is not only the job of city officials but includes councils, provincial departments, and national government.

"We try to make sure our audit messages resonate with those who run cities, but also those who oversee them,”

"This multi-layered approach is crucial, especially as cities prepare for the upcoming G20 summit in November. 

"While municipalities technically manage infrastructure delivery, Maluleke was clear that accountability must be shared across the state,"

- From Findings to Follow-Through -

A recurring theme in Maluleke’s remarks was the "disconnect between audit findings and on-the-ground change" To bridge that gap, she said, the AGSA is now deliberate about "translating technical findings into practical consequences," 

"When we say the books don’t look right, we also ask: Is there a maintenance plan? Is it funded? Is it being monitored?”

One key example she offered: linking asset register issues to water distribution losses and unreliable service delivery.

 This type of framing helps mayors, city managers, and councillors better understand their own accountability.

In addition to annual audits, the AGSA is now empowered to take further action:

Follow-ups  on whether recommendations are being implemented

Referrals for investigation when serious issues are ignored

Remedial action  when accountability is avoided

"We no longer allow people to ignore our audit reports,” Maluleke said.

The AGSA’s work on wastewater treatment plants has become a hallmark example. By combining technical insight with constitutional authority, the office has flagged public health risks and enforced corrective action.

- What Sets South Africa Apart - 

Maluleke also emphasised that South Africa is one of the few countries in the world where the Auditor-General is constitutionally required to audit every public institution, every year,  including assessments of performance, compliance, and internal controls.

"That’s a gift. It gives us a view across the entire state. We give that view to citizens, to Parliament, to the executive. That’s something to value."

She noted that many of her global counterparts at the SAI20 summit are looking to South Africa’s model as aspirational, particularly the depth and breadth of AGSA’s mandate and its role in enabling citizens to hold the state to account.

- From Independence to Impact -

Maluleke closed with a reflection on the evolving posture of Auditor-Generals worldwide:

"Yes, we are independent. Yes, we are technocrats. But we are not distinct from the governance arrangements of our countries. We must add value," she said.

"As local governments remain under pressure to deliver basic services, and global standards shift toward measuring real-world outcomes, Maluleke’s message was clear: "Accountability is not just about numbers, it’s about impact".

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