ANNUAL REPORT 2014/15

DEPARTMENT OF HIGHER EDUCATION AND TRAINING
Vote 17
2014/15 Annual Report
Report of the Auditor-general to Parliament on vote no. 17: Department of Higher Education and
Training
Introduction
1.
policies and other explanatory information.
2.
of the Public Finance Management Act of South Africa, 1999 (Act No.1 of 1999) (PFMA) and the Division of
Revenue Act of South Africa, 2014 (Act No. 10 of 2014) (DoRA) and for such internal control as the accounting
Auditor-general’s responsibility
3.
4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting
5.
opinion.
Opinion
6.
Emphasis of matter
7.
158