. The South African AG's office should intensify the use of performance auditing when the government institutions are audited. The proper use of performance audit can enhance the efficiency of the state, due to efficiency gains derived from the efficiency of the state, a greater and better satisfaction can be ensured and felt by ordinary South Africans. In the main, the value for money principle will be achieved and from little that the country has, the country can do more to better the lives of its citizens. . As opposed to the Austrian Auditor-General structure, South Africa should keep the status quo whereby South African Auditor-General is a supreme audit institution and have branches throughout the nine provinces. For better and value addition to the system, it is suggested that other key role players that have a responsibility in assisting sub-national governments to implement financial discipline and prudence should double their efforts in this regard. In addition, there is a need for the proper establishment, implementation and functioning of Municipal Public Accounts (MPAC) and Audit Committees in Municipal Councils, which will complement with other afore-said institutions in conducting oversight role with regard to the proper use of public funds.