Interfront 2023 Annual Report

91 FINANCIAL INFORMATION PART | the indicators and targets reported on in the annual performance report are the same as were committed to in the approved initial or revised planning documents | the reported performance information is presented in the annual performance report in the prescribed manner | there is adequate supporting evidence for the achievements reported and for the reasons provided for any over- or underachievement of targets. 14. I performed the procedures for the purpose of reporting material findings only. 15. I did not raise any material findings on the reported performance information for the selected material performance indicators. Other matter 16. I draw attention to the matter below. Achievement of planned targets 17. The annual performance report includes information on reported achievements against planned targets and provides explanations for over- and under achievements. Report on compliance with legislation 18. In accordance with the PAA and the general notice issued in terms thereof, I must audit and report on compliance with applicable legislation relating to financial matters, financial management and other related matters. The accounting authority is responsible for the entity’s compliance with legislation. 19. I performed procedures to test compliance with selected requirements in key legislation in accordance with the findings engagement methodology of the Auditor-General of South Africa (AGSA). This engagement is not an assurance engagement. Accordingly, I do not express an assurance opinion or conclusion. 20. Through an established AGSA process, I selected requirements in key legislation for compliance testing that are relevant to the financial and performance management of the entity, clear to allow for consistent measurement and evaluation, while also sufficiently detailed and readily available to report in an understandable manner. The selected legislative requirements are included in the annexure to this auditor’s report. 21. I did not identify any material non-compliance with the selected legislative requirements. Other information in the annual report 22. The accounting authority is responsible for the other information included in the annual report, which includes the directors’ report, the audit committee’s report and the company secretary’s certificate, as required by the Companies Act. The other information referred to does not include the financial statements, the auditor’s report and those selected material indicators in the scoped-in programme presented in the annual performance report that have been specifically reported on in this auditor’s report.