Pretoria - Auditor-General Tsakani Maluleke has welcomed the judgment by the Gauteng High Court, Pretoria, dismissing Sakeliga’s application seeking access to the management reports of municipalities issued by her office.
She said the judgment was an endorsement of her office’s independence. In bringing this application, Sakeliga sought an order that would instruct the institution to release the management reports issued in respect of 154 municipalities across South Africa.
The Constitution provides that all the auditor-general’s reports must be made public. However, Judge Jan Swanepoel found that the management reports prepared by the auditor-general were not “reports” in the sense of the term used in the relevant section of Constitution. The judge said the auditor-general was thus not under a constitutional obligation to make the management reports public.
He said management reports differed from the summary audit reports that were published annually in that they contained detailed information about specific cases of corruption, misappropriation, management failures, tax abuse and other irregularities, as noted by the audit teams.
The management reports of municipalities have never been made public.
Management reports are meant for executives and accounting officers of government and public institutions, to highlight risks identified during audits that require their attention.
Sakeliga brought the application in terms of the Promotion of Access to Information Act, and wanted those reports pertaining to the financial years 2015 to 2021.
Judge Swanepoel, among others, said that “management reports prepared by the auditor-general are not reports within the meaning of Section 188 of the Constitution and Section 20 of the Public Audit Act. It follows then that the AG was not under a constitutional obligation to make the management reports public”.
Maluleke said: “As South Africa’s supreme audit institution, we conduct our work in a manner that aims to benefit the people of South Africa at all times. This is what the Constitution and the act oblige us to do.”
It was argued on behalf of the auditor-general in court that, releasing the management reports would hamper her efforts to take forward some of the improvements in audit outcomes and the collaborative ways of working currently under way with those being audited.
“The management reports contain confidential correspondence between the audit office and its auditees and, as per the practice, they are meant to draw to the attention of the management the key issues identified through the audit process that should be addressed.”
Maluleke said her office did not therefore believe that it was in the public interest to release such reports before the management was given an opportunity to investigate and take appropriate action.
“Over the years, the national audit office has promoted transparency through the publication of its audit reports.
“These audit reports have been followed up by the publication of comprehensive general reports after completion of each audit cycle.”
She said in opposing the Sakeliga application, her office had carefully considered the request against the institution’s constitutional mandate, the obligations the auditor-general of South Africa has towards those it audits and the public interest under which the application was lodged.
“We are very pleased that the high court – by dismissing the application – supports our stance on this matter.”
Maluleke concluded that her office was open to work with all citizens to ensure that those charged with administration and oversight were held accountable and ensure good governance that benefited the citizenry that elected them.
“But at all times, as the audit office we have, for over 110 years now, always maintained our independence in carrying out our work, which we do without fear or favour,” she said.
Pretoria News