D
PART D: FINANCIAL INFORMATION
Chief Financial Officer’s Review............................................................ 147
Report of the Audit and Risk Committee...............................................159
Report of the auditor-general to Parliament on the South African
Local Government Association................................................................163
Accounting Authority’s responsibilities and approval......................167
Annual Financial Statements...................................................................168
Statement of Financial Position as at 31 March 2017........................... 169
Statement of Financial Performance........................................................ 170
Statement of Changes in Net Assets.......................................................... 171
Cash Flow Statement......................................................................................172
Statement of Comparison of Budget and Actual Amounts................173
Accounting Policies........................................................................................175
Notes to the Annual Financial Statements.............................................. 194
146