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BRIEFING ON AUDIT REPORT Commission for Gender Equality 2010

Reputation promise/mission. The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country's democracy by enabling oversight, accountability and governance in the public sector through auditing, thereb

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BRIEFING ON AUDIT REPORT Commission for Gender Equality 2010

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    2. Reputation promise/mission

    3. Agenda Legislative requirements Opinions Summary of audit outcomes Audit report structure Audit outcomes achieved 2010/11 Emphasis of matters Predetermined objectives Compliance Internal controls Other matters

    4. 1. Legislative requirements Legislative requirements 1. Public Finance Management Act (Act No.1 of 1999) Accounting Officer: Section 40(1)(a) & (b) – Record keeping responsibilities by accounting officer and preparing financial statements for audit Section 40(1)(c) – Submission of financial statements to Auditor-General for audit Auditor-General: Section 40(2) – Audit financial statements and submit report to accounting officer 2. Constitution of the Republic of South Africa (1996) Section 188 – must audit and report on accounts, financial statements and financial management of government institutions 3. Public Audit Act (Act No.25 of 2004) Sections 20 – Auditor-General must prepare audit report containing opinion/conclusion on: Financial statements and financial position Compliance and financial management Predetermined objectives

    5. 2. Opinions

    6. 2. Opinions

    7. 2. Opinions

    8. History of audit opinions:

    19. 8. Compliance

    20. 7. Compliance

    24. 9. Other reports

    26. QUESTIONS???

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