Report of the auditor-general to Parliament on the South African Local Government Association
were measurable and relevant, and assessed
the reliability of the reported performance
information to determine whether it was
valid, accurate and complete.
14. I did not identify any material findings on
the usefulness and reliability of the reported
performance information for the selected
objectives.
Other matter
15. I draw attention to the matter below.
Achievement of planned targets
16. Refer to the annual performance report on
pages 51 to 83; 130 to 145 for information on
the achievement of planned targets for the
year. This information should be considered
in the context of the fact that no material
findings were identified on the usefulness
and reliability of the reported performance
information as highlighted in paragraph 14
of this report.
Report on the audit of compliance with
legislation
annual performance report that have been
specifically reported on in the auditor’s report.
20. My opinion on the financial statements
and findings on the reported performance
information and compliance with legislation
do not cover the other information and I do
not express an audit opinion or any form of
assurance conclusion thereon.
21. In connection with my audit, my
responsibility is to read the other information
and, in doing so, consider whether the
other information is materially inconsistent
with the financial statements and the
selected objectives presented in the annual
performance report, or my knowledge
obtained in the audit, or otherwise appears to
be materially misstated. If, based on the work
I have performed on the other information
obtained prior to the date of this auditor’s
report, I conclude that there is a material
misstatement of this other information, I am
required to report that fact. I have nothing to
report in this regard.
Internal control deficiencies
Introduction and scope
17. In accordance with the PAA and the general
notice issued in terms thereof I have a
responsibility to report material findings
on the compliance of the public entity with
specific matters in key leg