DID ANNUAL REPORT 2023_24

Annual Report 2023-2024

I also provide the accounting officer with a statement that I have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on my independence and, where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated to those charged with governance, I determine those matters that were of most significance in the audit of the financial statements for the current period and are therefore key audit matters. I describe these matters in this auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in this auditor’s report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest of such communication.

Compliance with legislation - selected legislative requirements

The selected legislative requirements are as follows:

Legislation

Sections or regulations

Sections 38(1)(b); 38(1)(c)(ii); Sections 38(1)(d); 38(1){h){iii); 39(1)(a); 39(2)(a); Sections 40(1)(a) and (b); 40(1)(c)(i); Sections 43(4); 44; 45(b); 57(b) TR 4.1.1; 4.1.3; 5.1.1; 5.2.1; 5.2.3(a); 5.2.3(d); TR 5.3.1; 6.3.1(a) - (d); 6.4.1(b) TR 8.1.1; 8.2.1; 8.2.2; 8.2.3; 8.4.1; 9.1.1; 9.1.4; TR 10.1.1(a); 10.1.2; TR 12.5.1; 15.10.1.2(c); TR 16A3.2 (fairness); 16A3.2(a); 16A6.1; TR 16A6.2(a) and (b); 16A6.3(a) - (c);16A6.3(a)(i); TR 16A6.3(e) TR 16A6.4; 16A6.5; 16A6.6; 16A7.1 TR 16A8.3; 16A8.4; TR 16A9.1;16A9.1(d)-(f); 16A9.2(a)(ii); TR 17.1.1; 18.2; 19.8.4 Sections 11(6)(a);12(5) Sections 16(1);16(3) / 16(3)(a)(i)

Public Finance Management Act 1 of 1999 (PFMA)

Treasury regulations (TR)

Annual Division of Revenue Act (Dora)

Construction Industry Development Board Act 38 of 2000 (CIDB)

Section 18(1)

CIDB regulations

Regulations 17; 25(7A)

Preferential Procurement Policy Framework Act 5 of 2000 (PPPFA)

Sections 2.1(a),{b) and (f)

Preferential Procurement regulations (PPR), 2011 Regulation 8.2 Regulation 9.1 Preferential Procurement regulations (PPR), 2017 Regulations 4.1; 4.2; 5.1; 5.3; 5.6; 5.7; under functionality

Regulation 6.8; Regulation 7.8; Regulations 8.2; 8.5; 9.1; 10.1; 10.2; 11.1

Preferential Procurement regulations (PPR), 2022 Regulation 4.4 State Information Technology Agency Act 88 of 1998 (SITA) Section 7(3) NT SCM Instruction Note 04 of 2015/16 Par 3.4 NT SCM Instruction Note 4A of 2016/17 Par6 NT SCM Instruction Note 07 of2017/18 Par 4.3 NT SCM Instruction Note 05 of 2020/21 Par 4.8; 4.9; 5.3 Erratum NT SCM Instruction Note 05 of 2020/21 Par1; 2

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DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT