REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE SOUTH AFRICAN LOCAL GOVERNMENT ASSOCIATION
Report of the auditor-general to Parliament on the South African Local Government Association
Report on the audit of the financial statements
Opinion
1. I have audited the financial statements of the South African Local Government Association set out on pages 169 to 246, which comprise the statement of financial position as at 31 March 2017, and the statement of financial performance, statement of changes in net assets, cash flow statement and the statement of comparison of budget and actual amounts for the year then ended, as well as the notes to the financial statements, including a summary of significant accounting policies.
2. In my opinion, the financial statements present fairly, in all material respects, the financial position of the South African Local Government Association as at 31 March 2017, and its financial performance and cash flows for the year then ended in accordance with Standards of Generally Recognised Accounting Practice( GRAP) and the requirements of the Public Finance Management Act of South Africa, 1999( Act No. 1 of 1999)( PFMA).
Basis for opinion
3. I conducted my audit in accordance with the International Standards on Auditing( ISAs). My responsibilities under those standards are further described in the auditor-general’ s responsibilities for the audit of the financial statements section of my report.
4. I am independent of the public entity in accordance with the International Ethics Standards Board for Accountants’ Code of ethics for professional accountants( IESBA code) together with the ethical requirements that are relevant to my audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA code.
5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Responsibilities of the Accounting Authority for the financial statements
6. The National Executive Committee which constitutes the accounting authority is responsible for the preparation and fair
163 SALGA ANNUAL REPORT 2016 / 17