n IMFO : Official Journal of the Institute of Municipal Finance Officers - Portfolio of Evidence - a major challenge for municipalities

Volume 14, Issue 4
  • ISSN : 1607-520X



As the reporting of performance has improved during the past financial year, most of the Predetermined Objective (PDO) audit queries highlighted the problem that the performance reported in the Annual Performance Reports and Top Layer SDBIP's was not supported by sufficient evidence to prove the actual performance.

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