CAV Annual Report 2021

INDEPENDENT AUDITOR’S REPORT (continued)

exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Report on the audit of the Annual Performance Report In accordance with the Public Audit Act of South Africa of 2004 (PAA) and the general notice issued in terms thereof, we have a responsibility to report on the usefulness and reliability of the reported performance information against predetermined objectives for the selected programme presented in the annual performance report. We performed procedures to identify material findings but not to gather evidence to express assurance. Our procedures address the usefulness and reliability of the reported performance information which must be based on the approved performance planning documents of the entity. We have not evaluated the completeness and appropriateness of the performance indicators/measures included in the planning documents. Our procedures do not examine whether the actions taken by the entity enables service delivery. Our procedures also do not extend to any disclosures or assertions relating to planned performance strategies and information in respect of future periods that maybe included as part of the reported performance information. Accordingly, our findings do not extend to these matters. We 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 programme presented in the annual performance report of the entity for the year ended 31 March 2021:

Programme Programme 4 – Industrial Park Development and Operations Management Nomaterial findings in respect of the usefulness and reliability of the selected programme was identified. Report on Other Legal and Regulatory Requirements We performed procedures to obtain audit evidence that the entity has complied with legislation regarding financial matters, financial management and other related matters but not to gather evidence to express assurance thereon. We did not identify any instances of material non-compliance with specific matters in key legislation. Other Information The directors are responsible for the other information. The other information comprises the Directors’ Report as required by the Companies Act 71 of 2008 which we obtained prior to the date of this report, the detailed income statement and the Directors’ Responsibilities and Approval. The other information does not include the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. As part of our audit of the financial statements for the year ended 31 March 2021, we have read the Directors’ Report for the purpose of identifying whether there are material inconsistencies between that report and the audited financial statements. The Directors’ Report is the responsibility of the company. Based on reading that report we have not identified material inconsistencies between it and the audited financial statement. We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A2A KOPANO INCORPORATED Director: T.A Maenzanise Registered Auditor Pretoria 29 July 2021

CENTURION AEROSPACE VILLAGE NPC I ANNUAL REPORT I 2020/21

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