SACAA Annual Report 2022_23

S

Annual Financial Statements for the year ended 31 March 2023

R

A

Y

E

Report of the Auditor-General to the Parliament on South African Civil Aviation Authority Report on the audit of the financial statements Opinion audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA code.

5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Emphasis of matter 6. I draw attention to the matter below. My opinion is not modified in respect of this matter. Contingent liability- Claim against SACAA for January 2020 aircraft crash 7. An investigation was conducted into the flight inspection aircraft accident that took place in the 2020/21 year which claimed the lives of the staff onboard the aircraft. This investigation was concluded in January 2022. There is currently a claim lodged by the families of the deceased staff members against the public entity details of which is disclosed in note 24 to the financial statements. Other matter 8. I draw attention to the matter below. My opinion is not modified in respect of this matter. 9. On 23 December 2022 National Treasury issued Instruction Note No. 4: PFMA Compliance and Reporting Framework of 2022-23 in terms of section 76(1)(b), (e) and (f), 2(e) and (4)(a) and (c) of the PFMA, which came into effect on 3 January 2023. The PFMA Compliance and Reporting Framework also addresses the disclosure of unauthorised, irregular and fruitless and wasteful expenditures. Among the effects of this framework is that irregular, fruitless, and wasteful expenditure incurred in previous financial years and not addressed is no longer disclosed in the disclosure notes of the annual

1. I have audited the financial statements of the South African Civil Aviation Authority set out on pages 179 to 222, which comprise the statement of financial position as at 31 March 2023, statement of financial performance, statement of changes in net assets, cash flow statement and statement of comparison of budget and actual amounts for the year then ended, as well as notes to the financial statements, including a summary of significant accounting policies. 2. In my opinion, the financial statements present fairly, in all material respects, the financial position of the South African Civil Aviation Authority as at 31 March 2023 and its financial performance and cash flows for the year then ended in accordance with the Standards of Generally Recognised Accounting Practice (GRAP) and the requirements of the Public Finance Management Act (PFMA) of South Africa, Act 01 of 1999. Basis for opinion 3. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My responsibilities under those standards are further described in the responsibilities of the Auditor General for the audit of the financial statements section of my report. 4. I am independent of the public entity in accordance with the International Ethics Standards Board for Accountants’ International code of ethics for professional accountants (including International Independence Standards) (IESBA code) as well as other ethical requirements that are relevant to my

Annual Financial Statements I Annual Report 2022/23 I 159