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REPORT OF THE AUDITOR-GENERAL

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REPORT OF THE AUDITOR-GENERAL

    A U D I T O R G E N E R A L

R E P O R T

OF THE

AUDITOR-GENERAL

ON THE

FINANCIAL STATEMENTS OF VOTE 9 SAFETY AND

    SECURITY

OF THE

PROVINCIAL ADMINISTRATION OF KWAZULU-NATAL

FOR THE

YEAR ENDED 31 MARCH 2000

PR : 129/2000

    ISBN : 0-621-30235-X

    AUDITOR-GENERAL

     REPORT OVERVIEW

    INTRODUCTION

    The financial statements of Vote 9 Safety and Security have been audited in terms of the provisions of section 188 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996).

CONCLUSION

An unqualified financial and compliance audit opinion has been expressed on this Vote.

    TABLE OF CONTENTS

     Page

    1. Audit Assignment…………………………………………………………………… 9-1

    2. Regularity Audit .…………………………………………………………………… 9-1

     2.1 Nature and scope.………………………………………………………. 9-1

     2.1.1 Financial audit……………………………………………………………. 9-1

     2.1.2 Compliance audit….…………………………………………………….. 9-1

     2.2 Audit opinion………………………………………………………………. 9-2

     2.2.1 Financial audit……………………………………………………………. 9-2

     2.2.2 Compliance audit…………………………………………………………. 9-2

    3. Emphasis of Matter………………………………………………………………….. 9-2

     3.1 Transfer payments…………………………………………………………. 9-2

     3.2 Internal audit………………………………………………………………. 9-2

     3.3 Management letter……………………………………………………….. 9-2

    4. Appreciation…….……………………………………………………………………. 9-3

    5. Appropriation Account…………………………………………………………….. 9-4

    REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF

    VOTE 9 SAFETY AND SECURITY

    FOR THE YEAR ENDED 31 MARCH 2000

1. AUDIT ASSIGNMENT

     The financial statements as set out on pages 9-4 to 9-8 for the year ended 31 March 2000 have been audited in terms of Section 188 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996), read with sections 3 and 5 of the Auditor-General Act, 1995 (Act No. 12 of 1995). These financial statements, the maintenance of effective control measures and the compliance with relevant laws and regulations are the responsibility of the Accounting Officer. My responsibility is to express an opinion on these financial statements and the compliance with relevant laws and regulations, applicable to financial matters based on the audit.

2. REGULARITY AUDIT

2.1 Nature and scope

2.1.1 Financial audit

     The audit was conducted in accordance with generally accepted government auditing standards which incorporate generally accepted auditing standards. These standards require the audit to be planned and performed to obtain reasonable assurance that the financial statements are free of material misstatement. An audit includes:

    ? examining, on a test basis, evidence supporting the amounts and disclosures in the financial

    statements,

    ? assessing the accounting principles used and significant estimates made by management,

    and

    ? evaluating the overall financial statement presentation.

I believe that the audit provides a reasonable basis for my opinion.

2.1.2 Compliance audit

     Furthermore, an audit includes an examination, on a test basis, of evidence supporting compliance in all material respects with the relevant laws and regulations which came to my attention and are applicable to financial matters. I believe that the audit provides a reasonable basis for my opinion.

    9-1

2.2 Audit opinion

2.2.1 Financial audit

In my opinion, the financial statements fairly present, in all material respects, the results of the

    operations of the Department of Safety and Security for the year ended 31 March 2000 in

    accordance with prescribed accounting practice.

2.2.2 Compliance audit

     Based on the audit work performed, nothing has come to my attention that causes me to believe

    that material non-compliance with laws and regulations, applicable to financial matters, has occurred.

3. EMPHASIS OF MATTER

    Without qualifying the audit opinion expressed above, attention is drawn to the following:

3.1 Transfer payments

    Financial statements and certificates as required by Treasury Instruction, K5.1 and K5.4, were not produced in respect of transfer payments made to the KwaZulu-Natal Peace Committee during the 1999-2000 financial year.

3.2 Internal audit

    The Province’s internal audit function was established from 1 November 1996. Furthermore, an Audit Committee was appointed in May 1999 in terms of regulation 1(1)(m) of the Financial Regulations published in terms of section 38 of the Exchequer Act, 1975 (Act No. 66 of 1975) read with section 25 of the KwaZulu-Natal Exchequer Act, 1994 (Act No. 1 of 1994). Cognisance has been taken by this Office of Departmental internal audit planning and reporting, in the conduct of the external audit.

3.3 Management letter

    A management letter was issued on 15 August 2000 to the Accounting Officer dealing with suggested improvements and necessary corrections regarding accounting and routine administration matters.

    9-2

4. APPRECIATION

     The assistance rendered by the staff of the Department of Safety and Security during the audit is sincerely appreciated.

B.R. WHEELER

    for AUDITOR-GENERAL

    PIETERMARITZBURG

    18/05/2010

9-3

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