Public Audit Act, 2004 (Act No. 25 of 2004)

Notices

Report of the Auditor-General to [Parliament / Name Of Province Provincial Legislature] on the [Group] Financial Statements and Performance Information of Vote No. ] [Name of Entity] for the year ended [31 March 200X / 30 June 200X]

Report on the Financial Statements
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Other Matters

 

Other Reporting Responsibilities

 

Reporting on performance information

 

1)I have audited the performance information as set out on pages xx to xx.

 

Responsibility of the [accounting officer/accounting authority]

[for departments, constitutional institutions and trading entities]

 

2)The accounting officer has additional responsibilities as required by section 40(3)(a) of the PFMA to ensure that the annual report and audited financial statements fairly present the performance against predetermined objectives of the [type of entity].

 

[for public entities]

 

3)The accounting authority has additional responsibilities as required by section 55(2)(a) of the PFMA to ensure that the annual report and audited financial statements fairly present the performance against predetermined objectives of the public entity.

 

[for municipalities]

 

4)In terms of section 121(3)(c) of the MFMA, the annual report of a municipality must include the annual performance report of the municipality prepared by the municipality in terms of section 46 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000) (MSA).

 

[for municipal entities]

 

5)In terms of section 121(4)(d) of the MFMA, the annual report of a municipal entity must include an assessment by the entity's accounting officer of the entity's performance against any measurable performance objectives set in terms of the service delivery agreement or other agreement between the entity and its parent municipality.

 

Responsibility of the Auditor-General

 

6)I conducted my engagement in accordance with section 13 of the Public Audit Act, 2004 (Act No. 25 of 2004) read with General Notice [xx] of 2007, issued in Government Gazette No. [xx] of [xx] 2007 [and section 45 of the MSA].

 

7)In terms of the foregoing my engagement included performing procedures of an audit nature to obtain sufficient appropriate evidence about the performance information and related systems, processes and procedures. The procedures selected depend on the auditor's judgement.

 

8)I believe that the evidence I have obtained is sufficient and appropriate to provide a basis for the audit findings reported below.

 

Audit findings

 

 

9)

 

 

10)

 

 

Appreciation

 

11)The assistance rendered by the staff of the [name of entity] during the audit is sincerely appreciated.

 

 

 

 

Signature