Annual Reports
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Procurement Data Crash Course
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Annual reports are primarily intended, but not limited to address the information requirements of the PFMA and National Treasury’s Annual Report guidelines.
The purpose of this Annual Report Guide is to provide minimum requirements of information that must be included in a National or Provincial Department’s Annual Report. The Annual Report provides information of performance against plans and budgets.
Annual reports for private and public organisations are usually put together using a similar methodology (see below for an example). At the front of the report you will find a narrative overview of the past year's performance written by senior managers from the organisation.
Usually this means the inclusion of the annual income statement, showing revenue and expenditure, and balance sheet, which shows the value of assets owned. Detailed expenditure per department may also be included, along with indicators relating to the Annual Performance Plan. While there may not be specific procurement data, the annual report is often the place to measure procurement impact: if targets and budgets were set aside to build a certain number of houses last year, did the department succeed?
The annual report must be submitted to the General (AGSA): the Auditor General by 31 May. The Auditor General will review the contents of the annual report to ensure that the content of the annual report is consistent with the annual financial statements.
A confirmation letter must be completed by the Accounting Officer to accept responsibility for the accuracy and fair presentation of the Annual Report including the information on predetermined objectives submitted to the AGSA and relevant treasury, and confirms that the Annual Report conforms to certain set guidelines.
Accounting officers’ reporting responsibilities
Treasury Regulations
Contents of annual reports [Section 40(1)(d) of the PFMA]
Additional annual reporting requirements for departments controlling trading entities, and public entities
Department Information
List of Abbreviations/ Acronyms
Forward by the Minister
Report of the Accounting Officer
Statement of responsibility and confirmation of accuracy for the annual report
Strategic Overview
Legislative and other mandates
Organizational structure
Public entities reporting to the minister
Auditor-general's report: premeditated objectives
Overview of departmental performance
Institutional impacts and outcomes
Performance information by program
Transfer payments
Conditional grants
Donor funds
Capital investments
Risk Management
Fraud and Corruption
Minimizing conflict of interest
Code of conduct
Overview of human resources
Human resources oversight statistics
Report of the Auditor-general to parliament on vote no. 8 National Treasury
Annual Financial Statements
Following the internationally accepted principles of , the report should also contain any relevant financial and other data, and a detailed explanation of the reporting methodology and how headline figures are calculated.
Example of content from the
