RAND WATER PROVIDENT FUND ANNUAL REPORT 2022-2023

AGREED-UPON PROCEDURES REPORT TO THE BOARD OF FUND AND THE FINANCIAL SECTOR CONDUCT AUTHORITY IN RESPECT OF THE AUDITED ANNUAL FINANCIAL STATEMENTS AND OTHER SPECIFIED INFORMATION IN THE GENERAL LEDGER AND MANAGEMENT INFORMATION COMPRISING THE ACCOUNTING RECORDS (THE “SUBJECT MATTER”) OF THE RAND WATER PROVIDENT FUND) FOR THE 2023 FINANCIAL YEAR ENDED 30 JUNE 2023. To the Board of Fund of Rand Water Purpose of this Agreed-Upon Procedures Report Our report on the Subject Matter is provided in accordance with Section 15(1) of the Pension Funds Act, No. 24 of 1956 of South Africa (the “Act”), solely for the purpose of assisting the Financial Sector Conduct Authority (the “Authority”) and Board of Fund in evaluating whether there are any instances of non-compliance with the requirements of the specified sections of the Act, Regulations of the Act, 1962, and the registered Rules of the Fund during the year ended 30 June 2023, and may not be suitable for another purpose. This report is intended solely for the Board of Fund and the Authority and should not be used by, or distributed to, any other parties. Responsibilities of the Engaging Party and the Responsible Party The Board of Fund and the Authority have acknowledged that the agreed-upon procedures are appropriate for the purpose of the engagement. The Board of Fund is responsible for the subject matter on which the agreed-upon procedures are performed Auditors Responsibilities We have conducted the agreed-upon procedures engagement in accordance with the International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements. An agreed-upon procedures engagement involves us performing the procedures that have been agreed with the Board of Fund, and reporting the findings, which are the factual results of the agreed-upon procedures performed. We make no representation regarding the appropriateness of the agreed-upon procedures.

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