SACAA Annual Report 2022_23

PART F I Annual Financial Statements Annual Financial Statements for the year ended 31 March 2023

Index The reports and statements set out below comprise the annual financial statements presented to the parliament: Report of the Auditor-General to Parliament 159 Accounting Authority’s Responsibilities and Approval 167 Audit and Risk Committee Report 169 Accounting Authority’s Report 175 Company Secretary’s Certification 178 Statement of Financial Position 179 Statement of Financial Performance 180 Statement of Changes in Net Assets 181 Cash Flow Statement 182 Statement of Comparison of Budget and Actual Amounts 183 Accounting Policies 184 Notes to the Annual Financial Statements 200

158 I Annual Report 2022/23 I Annual Financial Statements