Interfront Annual Report 2022

PART E: FINANCIAL INFORMATION 78 4. REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON INTERNATIONAL FRONTIER TECHNOLOGIES SOC LTD REPORT ON THE AUDIT OF THE ANNUAL PERFORMANCE REPORT Introduction and scope 10. In accordance with the Public Audit Act 25 of 2004 (PAA) and the general notice issued in terms thereof, I have a responsibility to report on the usefulness and reliability of the reported performance information against predetermined objectives for selected objectives presented in the annual performance report. I performed procedures to identify material findings but not to gather evidence to express assurance. 11. My procedures address the usefulness and reliability of the reported performance information, which must be based on the public entity’s approved performance planning documents. I have not evaluated the completeness and appropriateness of the performance indicators included in the planning documents. My procedures do not examine whether the actions taken by the public entity enabled service delivery. My procedures do not extend to any disclosures or assertions relating to the extent of achievements in the current year or planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, my findings do not extend to these matters. 12. I evaluated the usefulness and reliability of the reported performance information in accordance with the criteria developed from the performance management and reporting framework, as defined in the general notice, for the following selected objectives presented in the public entity’s annual performance report for the year ended 31 March 2022: 13. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete. 14. I did not identify any material findings on the usefulness and reliability of the reported performance information for this outcome : • Strategic Outcome Oriented Goal 1– Quality Software Development and Support Other matters Achievement of planned targets 15. Refer to the annual performance report on pages 24 to 42 for information on the achievement of planned targets for the year and management’s explanations provided for the achievement of targets. Adjustment of material misstatements 16. I identified material misstatements in the annual performance report submitted for auditing. These material misstatements were in the reported performance information of quality software development and support. As management subsequently corrected the misstatements, I did not raise any material findings on the usefulness and reliability of the reported performance information. Strategic outcome Pages in the annual performance report Strategic Outcome Oriented Goal 1– Quality Software Development and Support 31 - 35