Interfront 2024 Annual Report

INTERFRONT ANNUAL REPORT 2024 Communication with those charged with governance I communicate with the accounting authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the accounting authority with a statement that I have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on my independence and, where applicable, actions taken to eliminate threats or safeguards applied. Compliance with legislation – selected legislative requirements The selected legislative requirements are as follows: LEGISLATION SECTIONS OR REGULATIONS Public Finance Management Act 1 of 1999 Section 51(1)(b)(i); 51(1)(b)(ii); 51(1)(e)(iii); 53(4) Section 54(2)(c); 54(2)(d); 55(1)(a); 55(1)(b) Section 55(1)(c)(i); 56(1); 57(b); 66(3)(c) Treasury Regulations for departments, trading entities, constitutional institutions and public entities (TR) Regulation 8.2.1; 8.2.2; 16A3.2; 16A3.2(a) Regulation 16A6.1; 16A6.2(a); 16A6.2(b) Regulation 16A6.3(a); 16A6.3(a); 16A6.3(b) Regulation 16A6.3(c); 16A6.3(e); 16A6.4; 16A6.5 Regulation 16A6.6; 16A.7.1; 16A.7.3; 16A.7.6 Regulation 16A.7.7; 16A8.3; 16A8.4; 16A9.1(b)(ii) Regulation 16A 9.1(d); 16A9.1(e); 16A9.1(f) Regulation 16A9.2; 16A9.2(a)(ii); 30.1.1; 30.1.3(a) Regulation 30.1.3(b); 30.1.3(d); 30.2.1; 31.2.1 Regulation 31.2.5; 31.2.7(a); 32.1.1(a); 32.1.1(b); Regulation 32.1.1(c); 33.1.1; 33.1.3 Construction Industry Development Board Act 38 of 2000 Section 18(1) Construction Industry Development Board Act: Regulations Regulation 17 Regulation 25(7A) Second amendment of National Treasury Instruction Note 05 of 2020/21 Paragraph 1 Erratum National Treasury Instruction Note 5 of 2020/21 Paragraph 2 National Treasury instruction Note 5 of 2020/21 Paragraph 4.8; 4.9; 5.3 National Treasury Instruction Note 1 of 2021/22 Paragraph 4.1 National Treasury Instruction Note 4 of 2015/16 Paragraph 3.4