PREAMBLE
Introduction
Following the end of the 2020 financial year for public entities, I take the opportunity to report my audit findings. The primary purpose of financial statements is to provide relevant and reliable information to users about a reporting entity’s financial position. In the public sector, the users of financial statements include various stakeholders, inter alia ministers, parliament, development partners, the public at large. The objectives of a financial statements audit in the public sector are often broader than expressing an opinion on whether the financial statements have been prepared, in all material respects, in accordance with the applicable financial reporting framework but also address service delivery issues.