Department of Defence Annual Report 2008-2009

| Department of Defence | Vote 19 |
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT
ON THE FINANCIAL STATEMENTS AND PERFORMANCE
INFORMATION OF THE SOUTH AFRICAN NATIONAL
DEFENCE FORCE FUND for the year ended 31 March 2009
REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS
Report on performance information
11. I have reviewed the performance information as set out on page 380.
The accounting authority’s responsibility for the performance information
The accounting authority has additional responsibilities as required by Auditor-General audit circular 1 of
2007, to ensure that the annual report and audited nancial statements fairly present the performance
against predetermined objectives of the fund.
| Financial Performance |
The Auditor-General’s responsibility
13. I conducted my engagement in accordance with section 13 of the PAA read with General Notice 616 of
2008, issued in Government Gazette No. 31057 of 15 May 2008.
14. In terms of the foregoing my engagement included performing procedures of an audit nature to obtain
sufcient appropriate evidence about the performance information and related systems, processes and
procedures. The procedures selected depend on the auditor’s judgement.
15. I believe that the evidence I have obtained is sufcient and appropriate to provide a basis for the
ndings reported below.
Findings on performance information
Content of strategic performance plan
16. The strategic plan of the fund did not include predetermined measurable objectives, outcomes and
targets.
Lack of effective, efcient and transparent systems and internal controls regarding performance
management
17. The accounting authority did not ensure that the South African Defence Force Fund has and maintains
an effective, efcient and transparent system and internal controls regarding performance management,
which describe and represent how the entity’s processes of performance planning, monitoring,
measurement, review and reporting will be conducted, organised and managed as required in terms of
Auditor-General audit circular 1 of 2007 paragraph 16.
Usefulness and reliability of reported performance information
18. The following criteria were used to assess the usefulness and reliability of the information on the fund’s
performance with respect to the objectives in its strategic plan:
Annual Report FY 2008 - 2009 386