The Pan South African Language Board (PanSALB) has missed its financial reporting deadline for the second consecutive year, overspent its budget and operated without a legally required internal audit function.
The failures were laid bare in Parliament on Tuesday when the Auditor-General briefed the NCOP Select Committee on Education, Sciences and Creative Industries on the 2025-26 audit outcomes for the Sport, Arts and Culture portfolio.
PanSALB was the only institution in the portfolio that submitted its financial statements late.
“There was just one institution that submitted financial statements late, which is similar to the prior year, and that was the Pan South African Language Board,” the Auditor-General’s office told the committee.
The statements were received on 10 July 2026. The audit was concluded on 11 September.
Late reporting was only one of PanSALB’s problems. The board was also one of two institutions in the portfolio that overspent their budgets. Robben Island Museum was the other.
PanSALB’s overspending contributed to irregular expenditure, with the Auditor-General citing non-compliance with the Public Finance Management Act (PFMA).
The board was also operating without an internal audit function required under Treasury regulations.
“On PanSALB, we have noted that the internal audit function was not established as required by the Treasury Regulations,” the Auditor-General’s office said.
The absence of an internal audit function raises serious questions about the board’s ability to identify weaknesses in its financial controls and address governance risks before they escalate.
Its audit and risk committee also fell short of Treasury requirements.
The Auditor-General identified non-compliance involving committee appointments, charter reviews and annual work plans.
PanSALB was further flagged for material non-compliance in procurement and contract management.
It also failed to pay creditors within the required 30-day period.
These findings come against a broader backdrop of weak accountability across the Sport, Arts and Culture portfolio. The Auditor-General identified slow leadership responses to recommendations, ineffective consequence management and vacancies in critical positions as recurring root causes of audit failures.
But the department and its entities did not get an opportunity to present their responses to the committee on Tuesday.
Committee chairperson Makhi Feni adjourned the meeting after Deputy Minister Peace Mabe failed to join. Minister Gayton McKenzie and Director-General Cynthia Khumalo were also absent.
Feni insisted that political leadership had to be present when Parliament considered the department’s financial performance and audit findings. The meeting ended before the department and the National Arts Council could deliver their presentations.
PanSALB is a constitutional institution mandated to promote and develop all South Africa’s official languages, as well as the Khoi, Nama and San languages and South African Sign Language. It receives public funding through the Department of Sport, Arts and Culture.
The findings raise questions about how effectively the board can fulfil that mandate while struggling with basic financial management and governance requirements.
