Financially unqualified financial statementsFinancial statements submitted without material misstatements79% (15) 2019-20: 89% (17)32% (6) 2019-20: 32% (6)No material findings on performance reportPerformance reports submitted without material misstatements68% (13) 2019-20: 52% (10)26% (5) 2019-20: 42% (8)No material findings on compliance withlegislationNo findings on compliance with supplychain management legislation26% (5) 2019-20: 26% (5)26% (5) 2019-20: 11% (2)Irregular expenditureR3 396 m (16)2019-20: R3 374 m (13)Closing balanceR14 005 m2019-20: R13 828 mTop three contributorsPublic WorksR1 594 mRoads Agency Limpopo (RAL)R734 mEducationR468 mNatureMaterialirregularities (MIs)Notified by15 October 20212 MIswith anestablished loss ofR5 mat2 auditeesUnauthorised, and fruitless and wasteful expenditureUnauthorised expenditureR17 m (2)2019-20: R3 m (3)Closing balanceR24 m2019-20: R62 mFruitless and wasteful expenditureR48 m (14)2019-20: R32 m (12)Closing balanceR662 m2019-20: R618 mFinancial healthindicators2020-212019-20Going concern uncertainty33DeficitR3 668 m (10)R2 753 m (11)Cash shortfallR371 m (5)R171 m (3)Unpaid claimsR13 400 m (11)R2 101 m (11)Average creditor-payment period36 days31 daysNon-compliance in payment processes resulting in paymentfor goods and service not received1Non-compliance in procurement processes resulting inincorrect award of the contract1