Audit report
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REPORT OF THE AUDITOR-GENERAL TO THE EASTERN CAPE PROVINCIAL LEGISLATURE AND THE COUNCIL OF THE BAVIAANS MUNICIPALITY ON THE FINANCIAL STATEMENTS AND PERFORMANCE INFORMATION OF BAVIAANS MUNICIPALITY FOR THE YEAR ENDED 30 JUNE 2008. REPORT ON THE FINANCIAL STATEMENTS Introduction 1. I have audited the accompanying financial statements of the Baviaans Municipality, whichcomprisethebalancesheetasat30June2008,incomestatementandcashflowstatementfortheyearthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes,andtheaccountingofficer’sreport,assetoutonpages1to28.Responsibility of the accounting officer for the financial statements 2. Theaccountingofficerisresponsibleforthepreparationandfairpresentationofthesefinancialstatements in accordance with the entity specific basis of accounting as determined by theNationalTreasuryassetoutinaccountingpolicynote1,tothefinancialstatementsandinthemannerrequiredbytheLocalGovernment:MunicipalFinanceManagementAct,2003(ActNo.56of2003)(MFMA)andtheDivisionofRevenueAct,2007(ActNo.1of2007(DoRA).Thisresponsibilityincludes: designing ...