“At the NSFAS [National Student Financial Aid Scheme], they registered R77.5bn of irregular expenditure due to not complying with the bursary regulations, so it wasn’t procurement-related.
“Quite often when we report on irregular expenditure we talk a lot more about procurement, but an insight this year is that this one was not procurement-related.
“It’s important that we embrace a culture of compliance, disciplines of compliance and playing within the rules insofar as procurement is concerned or any other way that we engage with public finance.”
At least 115 auditees received a clean audit, made up of 48 departments and 67 public entities. There was a great improvement in the how finances had been managed, she said. This represented 19% of the expenditure budget of R1.9-trillion managed by national and provincial governments.
Twelve entities — including the South African Nuclear Energy Corporation, the National Skills Fund, four technical and vocational education and training colleges, and both the Free State and North West development corporations — received a disclaimed audit opinion, which is described as the worse audit opinion an auditee can get.
Maluleke said these entities were repeat offenders, as they had received the same opinion in the past financial year.