Report of the auditor-general to Parliament on the South African Local Government Association
presentation of the financial statements in
accordance with the Standards of GRAP
and the requirements of the PFMA and for
such internal control as the accounting
authority determines is necessary to enable
the preparation of financial statements that
are free from material misstatement, whether
due to fraud or error.
7. In preparing the financial statements,
the accounting authority is responsible
for assessing the South African Local
Government Association’s ability to continue
as a going concern, disclosing, as applicable,
matters relating to going concern and using
the going concern basis of accounting unless
there is an intention either to liquidate the
public entity or to cease operations, or there
is no realistic alternative but to do so.
Auditor-general’s responsibilities for the audit
of the financial statements
8. My objectives are to obtain reasonable
assurance about whether the financial
statements as a whole are free from material
misstatement, whether due to fraud or error,
and to issue an auditor’s report that includes
my opinion. Reasonable assurance is a high
level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAs
will always detect a material misstatement
when it exists. Misstatements can arise from
fraud or error and are considered material if,
individually or in the aggregate, they could
reasonably be expected to influence the
economic decisions of users taken on the
basis of these financial statements.
9. A further description of my responsibilities
for the audit of the financial statements is
included in the annexure to the auditor’s
report.
objectives for selected objectives presented in
the annual performance report. I performed
procedures to identify findings but not to
gather evidence to express assurance.
11. My procedures address the reported
performance information, which must
be based on the approved performance
planning documents of the public entity.
I have not evaluated the completeness
and appropriateness of the performance
indicators included in the planning
documents. My procedures also did not
extend to any disclosures or assertions
relating to planned performance strategies
and information in respect of future periods
that may be included as part of the reported
performance information. Accordingly, my
findings do not extend to these matters.
12. I evaluated the usefulness and reliability of
the reported performance information in
accordance with the criteria developed from
the performance management and reporting
framework, as defined in the general
notice, for the following selected objectives
presented in the annual performance report
of the public entity for the year ended
31 March 2017:
Objectives
Objective 1: Local
Government delivering
equitable and
sustainable services 51 to 64
Objective 2: Safe and
healthy environment
and communities 65 to 68
Objective 3: Planning
and economic
development at a local
level 69 to 83
Objective 7: Effective
and efficient
administration
Report on the audit of the annual
performance report
Introduction and scope
10. In accordance with the Public Audit Act of
South Africa, 2004 (Act No. 25 of 2004) (PAA)
and the general notice issued in terms thereof
I have a responsibility to report material
findings on the reported performance
information
against
predetermined
164
Pages in the annual
performance report
130 to 145
13. I performed procedures to determine whether
the reported performance information
was properly presented and whether
performance was consistent with the
approved performance planning documents.
I performed further procedures to determine
whether the indicators and related targets