Legal_Aid_SA_Annual_Report_2017-_2018_F

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FINANCIAL INFORMATION 3. REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON LEGAL AID SOUTH AFRICA Report on the audit of Legal Aid South Africa’s financial statements Opinion 1. I have audited the financial statements of Legal Aid South Africa set out on pages 110 to 154, which comprise the statement of financial position as at 31 March 2018, the statement of financial performance, statement of changes in net assets, cash flow statement and the statement of comparison of budget information with actual information for the year then ended, as well as the notes to the financial statements, including a summary of significant accounting policies. LEGAL AID SOUTH AFRICA INTEGRATED ANNUAL REPORT 2017-2018 2. In my opinion, the financial statements present fairly, in all material respects, the financial position of Legal Aid South Africa as at 31 March 2018, and its financial performance and cash flows for the year then ended in accordance with Generally Recognised Accounting Practice (SA Standards of GRAP) and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No.1 of 1999) (PFMA). Context for the opinion 3. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My responsibilities under those standards are further described in the auditor-general’s responsibilities for the audit of the financial statements section of this auditor’s report. 4. I am independent of the public entity in accordance with the International Ethics Standards Board for Accountants’ Code of ethics for professional accountants (IESBA code) and the ethical requirements that are relevant to my audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA code. 5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Responsibilities of Accounting Authority for the financial statements 6. The board of directors, which constitutes the accounting authority is responsible for the preparation and fair presentation of the financial statements in accordance with Generally Recognised Accounting Practice (SA Standards of GRAP) and the requirements of the PFMA, and for such internal control as the accounting authority determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. 106 7. In preparing the financial statements, the accounting authority is responsible for assessing Legal Aid South Africa’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the accounting authority either intends to liquidate the public entity or to cease operations, or has no realistic alternative but to do so. Auditor-general’s responsibilities for the audit of the financial statements 8. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 9. A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report.
FINANCIAL INFORMATION Report on the audit of the annual performance report Introduction and scope 10. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the general notice issued in terms thereof, I have a responsibility to report material findings on the reported performance information against predetermined objectives for selected objectives presented in the annual performance report. I performed procedures to identify findings but not to gather evidence to express assurance. 11. My procedures address the reported performance information, which must be based on the approved performance planning documents of the public entity. I have not evaluated the completeness and appropriateness of the performance indicators included in the planning documents. My procedures also did not extend to any disclosures or assertions relating to planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, my findings do not extend to these matters. 12. I evaluated the usefulness and reliability of the reported performance information in accordance with the criteria developed from the performance management and reporting framework, as defined in the general notice, for the following selected objectives presented in the annual performance report of the public entity for the year ended 31 March 2018: Objectives Objective 1 – Empowered clients and communities making informed choices about their legal rights and responsibilities. Objective 2 – All poor and vulnerable persons able to access quality legal services to protect and defend their rights. Objective 3 – An accessible, fair, efficient, independent and effective justice system serving all in South Africa, contributing to building safer communities. Pages in the annual performance report 13. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete. 37-38 39-40 41 LEGAL AID SOUTH AFRICA INTEGRATED ANNUAL REPORT 2017-2018 14. I did not raise any material findings on the usefulness and reliability of the reported performance information for the following objectives: • Objective 1 – Empowered clients and communities making informed choices about their legal rights and responsibilities. • Objective 2 – All poor and vulnerable persons able to access quality legal services to protect and defend their rights. • Objective 3 – An accessible, fair, efficient, independent and effective justice system serving all in South Africa, contributing to building safer communities. 107
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TAKING ACTION TO MAKE HUMAN RIGHTS
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SUSTAINABLE DEVELOPMENT GOAL 16 TAR
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CONTENTS PART A: GENERAL INFORMATIO
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GENERAL INFORMATION 1. LEGAL AID SO
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Table 1: List of Abbreviations/acro
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GENERAL INFORMATION 3. STRATEGIC OV
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GENERAL INFORMATION The objects are
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GENERAL INFORMATION Back row, from
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GENERAL INFORMATION 6. FOREWORD BY
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GENERAL INFORMATION 7. CHIEF EXECUT
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GENERAL INFORMATION Other organisat
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PERFORMANCE INFORMATION 1. STATEMEN
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PERFORMANCE INFORMATION Between Aug
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PERFORMANCE INFORMATION In line wit
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PERFORMANCE INFORMATION Table 2: Le
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PERFORMANCE INFORMATION Table 4: An
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PERFORMANCE INFORMATION Table 5: Su
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GOVERNANCE 1. INTRODUCTION Good gov
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GOVERNANCE The financial results as
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GOVERNANCE Alternate Members Ms Ane
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Page 63 and 64: GOVERNANCE A Legislative Compliance
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COMPANY INFORMATION AND CONTACT DET
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