Original Research

Challenges in reporting on predetermined objectives to the Auditor-General: The case of Limpopo provincial departments

Melvin Diedericks
The Journal for Transdisciplinary Research in Southern Africa | Vol 13, No 1 | a386 | DOI: https://doi.org/10.4102/td.v13i1.386 | © 2017 Melvin Diedericks | This work is licensed under CC Attribution 4.0
Submitted: 17 October 2016 | Published: 26 April 2017

About the author(s)

Melvin Diedericks, Faculty of Arts, School of Social and Government Studies, North-West University, South Africa


Limpopo provincial departments like all other South African government departments are required to report on performance against predetermined objectives in terms of Section 40 of the Public Finance Management Act 1 of 1999, read in conjunction with Section 5.1.1 of the Treasury Regulations. The purpose of this article is to report on a study that was undertaken to establish the challenges faced by the Limpopo provincial departments in reporting on performance against predetermined objectives to the Auditor-General (AG). Reporting on predetermined objectives has been a challenge over the past financial years and this is evident in the AG’s reports, in which Limpopo provincial departments continued to receive qualified audit reports. The literature review carried out for purposes of this study revealed that performance management is fundamental to enhancing organisational performance. A qualitative research design was used to collect and analyse data. Key findings of the study included that management should prioritise strategic planning, performance reporting, monitoring and evaluation to enable it to be in a position to make a determination as to whether what was planned by the department was actually realised. It is also of paramount importance that performance reporting is highly prioritised at strategic, tactical and operational management meetings to ensure more effective and efficient organisational performance.


challenges; pre-determined objectives; performance reporting; Auditor-General; performance information; performance monitoring; Limpopo Province


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