Interfront 2023 Annual Report

22 INTERFRONT ANNUAL REPORT 2023 Report of the AGSA: Predetermined Objectives The Auditor-General of South Africa (AGSA) performs the necessary audit procedures on the performance information to provide reasonable assurance in the form of an audit conclusion. The audit conclusion on the performance against predetermined objectives is included in the Report to Management, with material findings being reported under the Predetermined Objectives heading in the section of the AGSA’s report dealing with other legal and regulatory requirements. The Report of the AGSA is included in  Part E: Financial Information  . Overview In the previous financial year, SARS approached InterfrontwithaproposaltoincorporateintoSARS the human resources of the teams responsible for the enhancement, development and support of the MobiApp and eFiling platforms. The success and strategic importance of these platforms made it necessary for SARS to safeguard their ongoing operation, maintenance, development and enhancement as strategic assets. While SARS retains ownership of the assets – such as, but not limited to, the source code, system documentation and intellectual property rights – there was a marked reliance on the human resources concerned for all development, maintenance and day-to-day support services, institutional knowledge, technical skills and development experience. The full migration included the transfer of the eFiling and MobiApp teams as a fully functional operating unit, and included the management team, analyst and software development resources. Interfront also benefited from the incorporation of cross-functional skills, bringing additional multidisciplinary talent, and introducing additional synergies and cost savings. Upon the expiration of the master services agreement (MSA) between SARS and its service provider for the provision of the e@syFile suite, the opportunity arose for Interfront to take on the maintenance and training services, as well as the software development services, for this solution. The key employees were transferred to Interfront on 1 January 2023 in terms of section 197 of the Labour Relations Act, No. 66 of 1995.