AuditeesReasons for non-submissionNorth West provincial public entitiesNorthWestTransportInvestmentsAtteridgeville Bus ServicesNorthWest StarThe NorthWestTransport Investments group was placed under provisionalliquidation in 2018-19. The 2018-19financialstatements were also notsubmitted on time due to uncertainty about the accounting frameworkto be used in terms of Directive 12.With the assistance of the provincialtreasury, a decision was made to use the Standards of GenerallyRecognised Accounting Practice instead of the International FinancialReporting Standards. The 2018-19financial statementswere submitted on1 December 2020 and the audit report was signed on 13 May 2021.Due to significant instability and vacanciesat both board and managementlevel, stemming from the group being placed under provisional liquidation,the entities still lack the capacityto preparefinancial statements.The group’s 2019-20 and 2020-21financialstatements remain outstanding,but it has committed to submitthe 2019-20financial statements inJanuary 2022.