Auditor-General Tsakani Maluleke said that only 15% [1] of South African municipalities achieved clean audits during the 2024/25 financial year.

The findings highlight a systemic failure in local governance and financial oversight. This decline in audit quality suggests that many municipalities are struggling to maintain basic accounting standards and ethical leadership.

According to the reports, 39 [2] municipalities received clean audits. While some areas showed slight improvement, the number of municipalities receiving unqualified audit opinions with findings increased [3]. This trend indicates that while some institutions are meeting basic requirements, they still harbor significant financial discrepancies.

Maluleke said there are some green shoots, but municipalities have made limited progress in improving audit outcomes [4]. The Auditor-General's office said that ongoing concerns about governance and financial management continue to hinder local government efficiency [5].

Issues are particularly acute at the metropolitan level. Sharrone Adams, Head of Audit at the Auditor-General of South Africa, said that at metro level officials are not behaving ethically, there is conflict of interest, and they don't always act in the best interest of the institution [6].

These ethical lapses often manifest as conflicts of interest that compromise the integrity of public spending. The reports suggest that the lack of accountability at the leadership level prevents sustainable financial recovery in these districts.

“Only 15% of municipalities achieved clean audits.”

The decline in clean audits reflects a deepening crisis in South African local government accountability. When only a small fraction of municipalities can prove transparent spending, it increases the risk of misappropriated public funds and degrades the quality of service delivery for citizens. The specific mention of ethical failures at the metro level suggests that the largest urban centers — which manage the most significant budgets — are particularly vulnerable to systemic corruption.