Public sector entities issue fines to penalise people who have deliberately or inadvertently broken the law, and to deter them from committing similar offences.

The challenge for the issuing and collection entities is in efficiently and effectively finalising those fines that remain unpaid, particularly for those people who refuse to cooperate or pay. These people account for a significant amount of outstanding fines debt owed to the state, and enforcing this debt can be difficult and costly.

The objective of the audit was to assess the effectiveness and efficiency of public sector entities in finalising unpaid fines.

We assessed whether entities:

• collect sufficient, relevant and accurate debtor data
• are effectively managing their unpaid fines
• work together to effectively finalise unpaid fines
• use efficient practices and processes that prioritise timely finalisation.