Rand Water | Integrated Annual Report 2025

INTEGRATED ANNUAL REPO

Consolidated Annual Financial Statements for the year ended 30 June 2025

Communication with those charged with governance

I 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 I identify during my audit. I also provide the accounting authority 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 consolidated and separate 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

Public Finance Management Act 1 of 1999

Sections 50(a), 50(b), 51(1)(a)(iii), (1)(e)(iii), 52(b), 53(4), 55(1)(a), (1)(b), (1)(c)(i) and 57(b)

National Treasury Instruction Note 3 of 2021-22

Paragraph 4.1, 4.2, 4.3 and 4.4. Sections 1, 2(1) (a), 2(1)(f) Regulations 4(4) and 5(4).

Preferential Procurement Policy Framework Act 5 of 2000 2022 Preferential Procurement Regulations (PPR)

Construction Industry Development Board (CIDB) Act 38 of 2000 Section 18(1) CIDB Regulations

Regulations 17; 25(7A)

National Treasury Instruction Note 4 of 2015-16 National Treasury Instruction Note 5 of 2020-21 Erratum National Treasury Instruction Note 5 of 2020- 21 National Treasury Instruction Note 11 of 2020-21

Paragraph 3.4

Paragraphs 1,4.8,4.9and5.3

Paragraph 2

Paragraphs 3.1,3.4(b)and3.9

Treasury Regulations

Regulations 29.1.1, 29.1.1(a), 29.1.1(c), 29.2.1, 29.2.2, 29.3.1, 30.2.1, 31.1.2(c), 33.1.3 and 33.1.1

Prevention and Combating of Corrupt Activities Act 12 of 2004 Section 34(1)

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Rand Water | Integrated Annual Report 2025