Conclusion for GRAP Entities

Interoffice Engagement Instructions

Section C-6

Annexure D

Conclusion for GRAP entities

Note: This opinion template should only be completed by the auditors of entities applying the GRAP reporting standards for their general purpose accounting statements

Name of Entity:

Year-end:

To:Auditor General: Consolidation Team

Cc:[National or Provincial] Treasury: Consolidation Team

We have performed a review of the completed GRAP Reporting template of [entity name] as of 31 March 2013 and for the year then ended, for the purpose of your preparation of the [National or Provincial] Treasury consolidated financial statements.

Management is responsible for the preparation and presentation of the GRAP Reporting template in accordance with policies and instructions contained in the instructions issued by [National or Provincial] Treasury on [date].The GRAP Reporting template has been prepared for the sole purpose of consolidation into the [National or Provincial] Treasury Consolidated financial statements and does not purport to be financial statements.

Our responsibility is to express a conclusion, for the purpose of inclusion in the consolidation of [National or Provincial] Treasury, on the GRAP Reporting template based on our limited assurance engagement.

We conducted our procedures in accordance with theInternational Standard on Review Engagements requirements for a limited scope engagement.This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the GRAP Reporting template is free of material misstatement.These procedures consist of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical procedures to financial data. A limited scope engagement is substantially less in scope than a full scope engagement and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in a full scope engagement. Accordingly, we do not express an audit opinion on the GRAP Reporting template.

Our conclusion is based on the review of the GRAP Reporting template with the annual financial statements prepared in accordance with GRAP.

Based on our limited procedures, nothing has come to our attention that causes us to believe that the GRAP Reporting template referred to above, prepared for the sole purpose of inclusion in the consolidation of [National or Provincial] Treasury, has not been prepared in accordance with instructions sent out by [National or Provincial] Treasury.

Conclusion on Elimination template

“In addition to the GRAP Reporting template referred to above, entities are required to submit an Elimination template. Except for the following misstatements or errors [provide an explanation of these items], nothing has come to our attention regarding the completeness, accuracy and validity of amounts disclosed in the Elimination Template. “

This conclusion is solely for your information and use in conjunction with the audit of the [National or Provincial] Treasury Consolidated financial statements and should not be used by anyone for any other purpose. If you have any questions on the contents of the conclusion please contact [details of an alternative contact if appropriate] or me.

[Date]

[Signature of partner or Auditor-General Senior Manager in charge of the entity engagement]

[Name of partner or Auditor-General Senior Manager in charge of the entity engagement]

[Name of Office/Country]