This general report builds on the messages included in our previous report. It includes insights from the 2022-23 audits of municipalities and municipal entities, as well as information, statistics and stories on the state of local government in the second year of the sixth administration.

Our previous general report reflected on the instability arising from the change in leadership, which resulted in the new administration having little chance to influence the audit outcomes or the state of local government.

We reported on weaknesses in service delivery planning, reporting and achievement; failing municipal infrastructure; and the increasing pressure on local government finances due to a lack of careful spending, compounded by councils not paying sufficient attention to these matters. The report showcased the good work done at municipalities with clean audits; highlighted the eight metros for increased attention; and called for action to eradicate disclaimed audit opinions due to the harm that these municipalities’ lack of transparency and accountability causes their residents.

We urged the newly elected representatives to instil a culture of performance, transparency and institutional integrity, and to be accountable to the communities they serve. Our call was for all roleplayers in the accountability ecosystem to promote a culture of accountability that will transform local government and improve service delivery.

Report by the Auditor-General of South Africa