Methodology, Sources and Acknowledgements

We have taken care to collect, capture and cross-reference the information on this website as accurately as possible. It should, however, be recognised that some of the types of information listed change frequently. It is inevitable that some of the information will be incorrect at source or become outdated after publication. We, therefore, take no responsibility for the accuracy of the information on this website. Where practical we reference and link to the original source reports.

If you notice any errors or omissions, contact us so that we may correct them.

Structure and Hierarchy

The website is structured primarily by province. Within each provincial section, departments are listed alphabetically, followed by public entities, also in alphabetical order.

Overview and Management Information

Contact details, overviews and particulars of office bearers are updated primarily via an annual survey that we conduct with all departments and public entities. The latest survey took place from June to August 2018 and the information should be considered up to date during this period.

While we go to great effort to gather complete and accurate information, some departments and public entities are more responsive than others. Where possible, we cross-reference against their website and annual reports, as well as news reports and other credible sources.

Public Entities / State-Owned Entities

The list of public entities on the website is not necessarily complete. The 2013 report of the Presidential Review Committee on State-Owned Entities noted that, after a two-year macro-review of all public entities in South Africa, the Committee was unable to produce an exhaustive list of public entities, especially at the provincial and municipal level. We endeavour to include all that are relevant, focusing on those that are clearly operational, with available documentation and audit results.

Audit Outcomes

The information regarding audit outcomes is sourced from the Consolidated general report on national and provincial audit outcomes, PFMA, published annually by the Auditor-General South Africa (AGSA). The full reports are available from AGSA’s offices or at

The terminology used is described by AGSA as follows:

Clean audit outcome: The financial statements are free from material misstatements (in other words, a financially unqualified audit opinion) and there are no material findings on reporting on performance objectives or non-compliance with legislation.
Financially unqualified with findings: The financial statements contain no material misstatements. Unless the Auditor-General expresses a clean audit outcome, findings have been raised on either reporting on predetermined objectives or non-compliance with legislation, or both these aspects.
Qualified audit opinion: The financial statements contain material misstatements in specific amounts, or there is insufficient evidence for the Auditor-General to conclude that specific amounts included in the financial statements are not materially misstated.
Adverse audit opinion: The financial statements contain material misstatements that are not confined to specific amounts, or the misstatements represent a substantial portion of the financial statements.
Disclaimer of audit opinion: The auditee provided insufficient evidence in the form of documentation on which to base an audit opinion. The lack of sufficient evidence is not confined to specific amounts, or represents a substantial portion of the information contained in the financial statements.

Financial Information

Financial Information is sourced from the annual reports of the departments and entities. Links to the full annual reports are provided.

In cases where a link to an annual report is not provided in the table, figures have been taken from the latest available EPRE Standardised Tables,published by National Treasury as part of its annual provincial budget process.

When referencing the financial information:

  • All financial values are indicated in the thousands, indicated by 'R'000'.
  • Zero values are displayed as ’–‘.
  • Values displayed as ’n/a’ indicate the value was not available to us, or is not applicable.

  • In some instances the annual reports do not match the standardised format we use to display information. In these cases we have either adapted the information to our model or we have left the values as ’n/a’. It is recommended that you refer to the original annual reports where required.

    Unauthorised, Irregular, Fruitless and Wasteful Expenditure

    Unauthorised, Irregular, Fruitless and Wasteful Expenditure is supplied by the Auditor-General South Africa (AGSA). If the figures are unavailable in this report, they may be sourced from the entity’s Annual Report.

    The terminology is described by AGSA as follows:

    Unauthorised Expenditure: Expenditure that was in excess of the amount budgeted or allocated by government to the auditee, or that was not incurred in accordance with the purpose for which it was intended.

    Irregular Expenditure: Expenditure incurred without complying with applicable legislation.

    Fruitless and wasteful expenditure: Expenditure that was made in vain and could have been avoided had reasonable care been exercised. This includes penalties and interest on late payments, as well as payments for services not utilised or goods not received.

    Photographs of Office Bearers

    Photographs of office bearers have either been supplied to us by the department or public entity concerned, or sourced from their official websites or annual reports.