Page 254 - DSD ANNUAL REPORT 2022-2

REFUGEE RELIEF FUND PART E: FINANCIAL INFORMATION
Report of the Auditor-General to the minister of Social Development on
the Refugee Relief Fund

Report on the audit of the financial statements Auditor-general’s responsibilities for the audit of the
financial statements
Opinion 10. My objectives are to obtain reasonable assurance about
1. I have audited the financial statements of the Refugee Relief whether the financial statements as a whole are free from
Fund set out on pages 256 to 261, which comprise the statement material misstatement, whether due to fraud or error,
of financial position as at 31 March 2022, the statement of and to issue an auditor’s report that includes my opinion.
financial performance, the statement of changes in net assets, Reasonable assurance is a high level of assurance, but is
and cash flow statement for the year then ended, as well as not a guarantee that an audit conducted in accordance with
notes to the financial statements, including a summary of the ISAs will always detect a material misstatement when it
significant accounting policies. exists. Misstatements can arise from fraud or error and are
2. In my opinion, the financial statements present fairly, in all considered material if, individually or in aggregate, they could
material respects, the financial position of the Refugee Relief reasonably be expected to influence the economic decisions
Fund as at 31 March 2022, and its financial performance and of users taken on the basis of these financial statements.
cash flows for the year then ended in accordance with the 11. A further description of my responsibilities for the audit of
Generally Recognised Accounting Practice (GRAP). the financial statements is included in the annexure to the
auditor’s report.
Basis for opinion
3. I conducted my audit in accordance with the International Performance information reporting
Standards on Auditing (ISAs). My responsibilities under those 12. The fund is not required to prepare a report on its performance
standards are further described in the auditor-general’s against predetermined objectives, as it does not fall within the
responsibilities for the audit of the financial statements section ambit of the PFMA and such reporting is not required in terms
of my report. of the entity’s specific legislation.
4. I am independent of the fund in accordance with the International
Ethics Standards Board for Accountants’ International code of Audit of compliance with legislation
ethics for professional accountants (including International 13. As the fund was dormant for the year under review, no work
Independence Standards) (IESBA code), as well as other ethical was performed on the audit of compliance with legislation.
requirements that are relevant to my audit in South Africa. I
have fulfilled my other ethical responsibilities in accordance Other information
with these requirements and the IESBA code. 14. The Refugee Relief Fund’s accounting authority is responsible
5. I believe that the audit evidence I have obtained is sufficient for the other information. The other information comprises
and appropriate to provide a basis for my opinion. the information included in the annual report. The other
information does not include the financial statements and the
Material uncertainty related to going concern auditor’s report.
6. I draw attention to the matter below. My opinion is not modified 15. My opinion on the financial statements does not cover the
in respect of this matter. other information and I do not express an audit opinion or any
7. The enabling act of the fund, the Fund Raising Act of South form of assurance conclusion on it.
Africa, 1978 (Act No. 107 of 1978), will be amended that will 16. In connection with my audit, my responsibility is to read
result in the dissolution of the fund. As stated in note 11, these the other information and, in doing so, consider whether
events or conditions, along with the other matters as set forth in the other information is materially inconsistent with the
note 11, indicate that a material uncertainty exists that may cast financial statements, or my knowledge obtained in the audit,
significant doubt on the fund’s ability to continue as a going or otherwise appears to be materially misstated.
concern. 17. If based on the work I have performed, I conclude that there
is a material misstatement in this other information, I am
Responsibilities of the board for the financial statements required to report that fact.
8. The board, which constitutes the accounting authority, is 18. I have nothing to report in this regard.
responsible for the preparation and fair presentation of the
financial statements in accordance with the Standards of Internal control deficiencies
GRAP, and the requirements of the Fund-Raising Act and for 19. I considered internal controls relevant to my audit of the
such internal control as the accounting authority determines financial statements; however, my objective was not to express
is necessary to enable the preparation of financial statements any form of assurance on it. I did not identify any significant
that are free from material misstatement, whether due to fraud deficiencies in internal control.
or error.
9. In preparing the financial statements, the accounting authority
is responsible for assessing the fund’s ability to continue as
a going concern, disclosing, as applicable, matters relating to Pretoria
going concern and using the going concern basis of accounting 19 July 2022
unless the appropriate governance structure either intends to
liquidate the fund or to cease operations, or has no realistic
alternative but to do so. Auditor-general’s responsibilities for
the audit of the financial statements

254 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22