RAND WATER PROVIDENT FUND ANNUAL REPORT 2022-2023

individual account as reflected on the Statement of Net Assets and Funds as at 30/06/2023 Difference

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2.3 Select a sample of the lesser of 25 or 10% of the number of members from the list of members at the end of the year obtained in procedure 2.1 (selected based on the selection criteria provided above) and perform the following procedures for each member selected and for each of the following three months selected, based on the sample selection criteria described below: • December 2022 2.3.1 Obtain a list of the member and employer contributions received and allocated for the respective months from the Fund administration system, by accessing the administration system and extracting this list, or by obtaining this list from the Fund administrator and perform procedure 2.3.3. 2.3.2 Obtain the supporting documentation supplied by the participating employers to the Fund administrator for the respective months and perform procedure 2.3.3. • April 2023 • May 2023

We selected a sample of 25 members from the list of members at the end of the year obtained in procedure 2.1 for the following three months: • December 2022 • April 2023 • May 2023 We performed the following procedures for each member and month selected:

We have obtained and reviewed the list of member and employer contributions for the respective months from the Fund administration system and performed procedure 2.3.3.

We have acquired the supporting documentation from the participating employers provided to the Fund administrator for the respective months and performed procedure 2.3.3. We have reconciled the member and employer contributions as per the list from procedure 2.3.1 with the contributions detailed in the documents from procedure 2.3.2. No differences were noted.

2.3.3 Agree the member and employer

contributions per the list obtained in procedure 2.3.1 with the member and employer contributions per the documents obtained in procedure 2.3.2 and note any differences.

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