While there were some positives in the Auditor-General’s latest report on municipalities, the ongoing decline in the audit performance of the country’s metros remains a cause for concern. None of the metros, where 24.9-million people reside, achieved a clean audit. Metros that received an unqualified audit opinion and published credible financial statements were listed as the City of Cape Town, eThekwini, and the consolidated group for the City of Johannesburg. Separate financial statements for the City of Johannesburg, without its municipal entities, regressed to a qualified audit opinion.
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