Independent auditor’s report on annual financial statements This statement is extracted from the annual financial statements, a copy of which can be found on our website. This extract should be read with the annual financial statements. Opinion We have audited the annual financial statements of South African National Parks Honorary Rangers, which comprise the statement of financial position as at 31 March 2024, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the annual financial statements, including a summary of significant accounting policies. In our opinion, the annual financial statements present fairly, in all material respects, the financial position of South African National Parks Honorary Rangers as at 31 March 2024, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standard for Small and Medium-sized Entities and the requirements of the Non-Profit Organisations Act 71 of 1997. Basis for opinion We conducted our audit in accordance with International Standards on Auditing. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the annual financial statements section of our report. We are independent of the organisation in accordance with the Independent Regulatory Board for Auditors’ Code of Professional Conduct for Registered Auditors (IRBA Code) and other independence requirements applicable to performing audits of annual financial statements in South Africa. We have fulfilled our other ethical responsibilities in accordance with the IRBA Code and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Code is consistent with the corresponding sections of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards). We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other information The Board is responsible for the other information. The other information comprises the information included in the document titled “South African National Parks Honorary Rangers annual financial statements for the year ended 31 March 2024”, which includes the Board’s Report as required by the Non-Profit Organisations Act 71 of 1997 and the Statement of Financial Performance, which we obtained prior to the date of this report. The other information does not include the annual financial statements and our auditor’s report thereon. Our opinion on the annual financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the annual financial statements, our responsibility is to read the other information and,’ in doing so, consider whether the other information is materially inconsistent with the annual financial statements, or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the other information obtained prior to the date of this auditor’s report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the Board for the Annual Financial Statements The Board is responsible for the preparation and fair presentation of the annual financial statements in accordance with International Financial Reporting Standard for Small and Medium-sized Entities and the requirements of the Non-Profit Organisations Act 71 of 1997, and for such internal control as the Board determines is necessary to enable the preparation of annual financial statements that are free from material misstatement, whether due to fraud or error. 56 SANParks Honorary Rangers 2024 INDEPENDENT AUDITOR’S REPORT Finance continued
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