OMBUD COUNCIL ANNUAL REPORT 2024/25

PART F: FINANCIAL INFORMATION

COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE We 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 we identify during our audit. We also provide the Accounting Authority with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to have a bearing on our 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

SECTION, REGULATION OR PARAGRAPH

Public Finance Management Act 1 of 1999

Section 51(1)(b)(i); 51(1)(b)(ii); 51(1)(e)(iii); 53(4); 54(2)(c); 54(2)(d); 55(1)(a); 55(1) (b); 55(1)(c)(i); 56; 57(b); 66(3)(c); 66(5) Regulation 16A3.2; 16A3.2(a); 16A6.1; 16A6.2(a); 16A6.2(b); 16A6.3(a); 16A6.3(a); 16A6.3(b); 16A6.3(c); 16A6.3(e); 16A6.4; 16A6.5; 16A6.6; 16A.7.1; 16A.7.3; 16A.7.6; 16A8.3; 16A8.4; 16A9.1(b)(ii); 16A 9.1(d); 16A9.1(e); 16A9.1(f); 16A9.2; 16A9.2(a)(ii); 30.1.1; 31.1.2(c); 30.1.3(a); 30.1.3(b); 30.1.3(d); 30.2.1; 31.2.1; 31.2.5; 31.2.7(a); 31.3.3; 32.1.1(a); 32.1.1(b); 32.1.1(c); 33.1.1; 33.1.3 Section 45(2); 45(3)(a)(ii); 45(3)(b)(i); 45(3)(b)(ii); 45(4); 46(1)(a); 46(1)(b); 46(1)(c); 112(2)(a); 129(7)

Treasury Regulations, 2005

Companies Act 71 of 2008

Construction Industry Development Board Act 38 of 2000 Construction Industry Development Board Regulations, 2004 National Treasury Instruction No. 5 of 2020/21 Second Amendment National Treasury Instruction No. 5 of 202/21 Erratum National Treasury Instruction No. 5 of 202/21 National Treasury Instruction No. 1 of 2021/22

Section 18(1)

Regulation 17; 25(7A)

Paragraph 4.8; 4.9; 5.3

Paragraph 1

Paragraph 2

Paragraph 4.1

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OMBUD COUNCIL ANNUAL REPORT 2024/25