Auditor-General (A-G) Tsakani Maluleke has found material findings against the Higher Education and Training Department on its reported performance information disclosed in the 2024/25 annual report.

Maluleke said she identified material misstatements in the annual performance report submitted for auditing.

The material misstatements were in the reported performance information for planning, policy and strategy; TVET; skills development; and Community Education and Training.

“Management did not correct all the misstatements, and I reported material findings in this regard,” she said.

Maluleke’s findings were despite the head of department, Nkosinathi Sishi, confirming in the annual report that all information and amounts disclosed were consistent. Sishi maintained that the annual report was complete, accurate, and free of any omissions.

“In my opinion, the annual report fairly reflects the operations, performance, and human resources information, as well as financial affairs of the department for the financial year ended March 31, 2025,” he said.

During the auditing of the department’s books, Maluleke selected programmes presented in the annual performance report.

“I selected programmes that measure the department’s performance on its primary mandated functions and that are of significant national, community or public interest,” she said.

Maluleke found that the department had reported an achievement of the completion of three TVET campuses against a target of three for the financial year under review.

“The audit evidence did not support this achievement. I could not determine the actual achievement, but I estimated it to be materially less than reported. Consequently, it is likely that the achievement against the target was lower than reported,” she said.

Maluleke also found that the department recorded an achievement of 2,471 beds against a target of 5,000 beds.

“I could not determine if the reported achievement was correct, as adequate supporting evidence was not provided for auditing. Consequently, the achievement might be more or less than reported and was not reliable for determining if the target had been achieved.”

The A-G also found that some supporting evidence was not provided for auditing in connection with the number of students participating in apprenticeships, internships, and work-integrated learning in construction.

The department was also found wanting in the number of learners in TVET colleges registered in engineering and trade-related occupations.

“An achievement of 34,324 was reported against a target of 33,000. However, the audit evidence did not support this achievement. I could not determine the actual achievement, but I estimated it to be materially more than reported.”

On skills development, Maluleke stated that the actual achievements for indicators did not agree with what was reported.

“I could not determine the actual achievements, but I estimated them to be materially less. The targets were still not achieved.”

Maluleke blamed the fiasco on Sishi’s failure to ensure adequate controls were in place for performance reporting and monitoring to make sure that reported performance is supported by valid, complete, and accurate information.

“The processes in place for the collection and review of performance information and underlying data were ineffective.”

According to the A-G, the action plan developed by the department did not adequately address the significant deficiencies in the controls for performance information, resulting in repeat findings being identified during the audit.

“The department did not have a proper records management system to maintain information that supported the reported performance in the annual performance report,” Maluleke said.

Trevor Boltman, chairperson on the department’s audit committee, said they have reviewed the department’s implementation plan regarding audit issues raised in the previous year.

“Although efforts were made to implement the actions therein, it was not effective to resolve the findings and prevent recurrence thereof,” Boltman said.

He added that the audit committee has advised management to develop and implement a plan with actions to address the findings root causes raised in the Maluleke’s report.

mayibongwe.maqhina@inl.co.za

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