Chapter 2 - P rogramme 1 - Department of Defence

| Financial Performance |
Annual Report FY 2007 - 2008 346
| Department of Defence | Vote 20 |
ASSURANCE REPORT OF THE AUDITOR-GENERAL TO
PARLIAMENT ON COMPLIANCE WITH SECTION 4 OF THE
NATIONAL CONVENTIONAL ARMS CONTROL ACT, 2002
(ACT NO. 41 OF 2002), IN TERMS OF SECTION 12 OF THE
NATIONAL CONVENTIONAL ARMS CONTROL ACT, 2002
(ACT NO. 41 OF 2002) for the year ended 31 March 2008
Introduction
1. I have performed my limited assurance engagement on compliance by the National Conventional
Arms Control Committee (NCACC) with reference to section 4 of the National Conventional Arms
Control Act, 2002 (Act No. 41 of 2002) (act) as required by section 12 of the act.
To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Parliament, for my work, for this report, or for the conclusions I have formed.
The NCACC’s responsibility
2. The NCACC is responsible for compliance with the act and related regulations.
Auditor-General’s responsibility
3. As required by section 12 of the Act my responsibility is to conclude in compliance of the NCACC
with section 4 of the act. I performed my assurance engagement in accordance with the International
Standard on Assurance Engagements (3000), Assurance Engagements Other Than Audits or Reviews of
Historic Financial Information. That standard requires me to comply with ethical requirements and to
plan and perform my assurance engagement to obtain sufficient, appropriate evidence regarding the
subject matter of the engagement to support my assurance conclusion, expressed below.
Summary of work performed
4. As the auditor of the NCACC I have also audited the Department of Defence, which provides
the secretariat to the NCACC, for the year ended 31 March 2008. My limited assurance procedures
included the following specific procedures:
• Inspected the processes and structures established by the committee for effective control of trade
in conventional arms.
• Inspected the guidelines, structures and processes established by the committee for the scrutiny
and assessment of the application for the issuing of a permit.
• Confirmed that the committee liaised with relevant government agencies regarding enforcement
of the act.
• Inspected all instances where the issuing of a permit was refused by the committee and confirmed
that this was done as set out in section 14 of the act.
• Inspected issued permits and confirmed that all these permits complied with the conditions
as indicated in the regulations. I have, however, not performed compliance procedures in the
following areas of the NCACC’s responsibilities:
• Valuation of end-user certificates received
• Control evaluation at development and manufacturing companies
• Compliance visit reports, conclusions and recommendations.