SACAA Annual Report 2022_23

PART F I Annual Financial Statements Annual Financial Statements for the year ended 31 March 2023 Annexure to the Auditor’s report Compliance with legislation – selected legislative requirements The selected legislative requirements are as follows: Legislation Sections or regulations Public Finance Management Act 1 of 1999 (PFMA)

Section 51(1)(a)(iv); 51(1)(b)(i); 51(1)(b)(ii); 51(1)(e)(iii) Section 53(4) Section 54(2)(c’); 54(2)(d) Section 55(1)(a); 55(1)(b); 55(1)(c)(i) Section 56(1); 56(2) Section 57(b);

Treasury regulations

Treasury Regulation 8.2.1; 8.2.2 Treasury Regulation 16A 3.1; 16A 3.2; 16A 3.2(a); 16A 6.1; 16A6.2(a) & (b); 16A6.2(e);16A 6.3(a); 16A 6.3(a)(i); 16A 6.3(b); 16A 6.3(c); 16A 6.3(d); 16A 6.3(e); 16A 6.4; 16A 6.5; 16A 6.6; TR 16A.7.1; 16A.7.3; 16A.7.6; 16A.7.7; 16A 8.2(1); 16A 8.2(2); 16A 8.3; 16A 8.3(d); 16A 8.4; 16A9.1 16A9; 16A9.1(b)(ii); 16A9.1(c); 16A 9.1(d); 16A 9.1(e); 16A9.1(f); 16A 9.2; 16A 9.2(a)(ii); TR 16A 9.2(a)(iii) Treasury Regulation 30.1.1; 30.1.3(a); 30.1.3(b); 30.1.3(d); 30.2.1 Treasury Regulation 31.1.2(c’)

Treasury Regulation 31.2.1 Treasury Regulation 31.3.3 Treasury Regulation 33.1.1; 33.1.3

Public service regulation

Public service regulation 13(c );18; 18 (1) and (2);

Section 34(1)

Prevention and Combating of Corrupt Activities Act No.12 of 2004 (PRECCA) Construction Industry Development Board Act No.38 of 2000 (CIDB)

Section: 18(1)

CIDB regulations

CIDB regulation 17; 25(1); 25 (5) & 25(7A)

Section 1(i); 2.1(a); 2.1(b); 2.1(f)

Preferential Procurement Policy Framework Act No. 5 of 2000 (PPPFA)

164 I Annual Report 2022/23 I Annual Financial Statements