Ombud Council AR 2026

PART F: FINANCIAL INFORMATION

Communication with those charged with governance We communicate with the Accounting Authority 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. We also provide the Accounting Authority with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to have a bearing on our independence and, where applicable, actions taken to eliminate threats or safeguards applied. Compliance with legislation – selected legislative requirements The selected legislative requirements are as follows: Legislation Section, regulation or paragraph Public Finance Management Act 1 of 1999 Section 51(1)(b)(i); 51(1)(b)(ii); 51(1)(e)(iii); 53(4); 54(2)(c); 54(2)(d); 55(1)(a); 55(1)(b); 55(1)(c)(i); 56; 57(b); 66(3)(c); 66(5) Treasury Regulations, 2005

Regulation 16A3.2; 16A3.2(a); 16A6.1; 16A6.2(a); 16A6.2(b); 16A6.3(a); 16A6.3(a); 16A6.3(b); 16A6.3(c); 16A6.3(e); 16A6.4; 16A6.5; 16A6.6; 16A.7.1; 16A.7.3; 16A.7.6; 16A8.3; 16A8.4; 16A9.1(b)(ii); 16A 9.1(d); 16A9.1(e); 16A9.1(f); 16A9.2; 16A9.2(a)(ii); 30.1.1; 31.1.2(c); 30.1.3(a); 30.1.3(b); 30.1.3(d); 30.2.1; 31.2.1; 31.2.5; 31.2.7(a); 31.3.3; 32.1.1(a); 32.1.1(b); 32.1.1(c); 33.1.1; 33.1.3

National Treasury Instruction No. 5 of 2020/21 Second Amendment National Treasury Instruction No. 5 of 202/21 National Treasury Instruction No. 1 of 2021/22 National Treasury Instruction No. 4 of 2015/16 National Treasury SCM Instruction No. 4A of 2016/17 National Treasury SCM Instruction No. 03 of 2021/22 National Treasury SCM Instruction No. 11 of 2020/21 Erratum National Treasury Instruction No. 5 of 202/21

Paragraph 4.8; 4.9; 5.3

Paragraph 1

Paragraph 2

Paragraph 4.1

Paragraph 3.4

Paragraph 6

Paragraph 4.1; 4.2(b); 4.3; 4.4; 4.4(a); 4.17; 7.2; 7.6

Paragraph 3.4(a); 3.4(b); 3.9

Ombud Council 2025/26 Annual Report

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