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[1]          In this application the applicant applies for the following relief:

“1.     The following findings of the first respondent in his audit report on the financial statements of the Western Cape Department of Agriculture (the Department) for the year ending 31 March 2017 are reviewed and set aside:

1.1.    The qualification of his opinion that the financial statements present fairly, in all material respects, the financial position of the Department as at 31 March 2017 and its financial performance and cashflows for the year then ended;

1.2.    The finding that the Department did not account for payments made to implementing agents in accordance with the requirements of the Modified Cash Standard;

1.3.    The finding that the Department incorrectly budgeted and accounted for these payments as transfers and subsidies instead of either expenditure for capital assets or goods and services, and the findings consequential upon that finding;

1.4.    The finding that the Department irregularly entered into contracts with implementing agents without applying Treasury Regulations.

2.      The following findings of the first respondent in his audit report on the financial statements of the Western Cape Department of Agriculture for the year ended 31 March 2018 are reviewed and set aside:

2.1    The qualification of his opinion that the financial statements present fairly, in all material respects, the financial position of the Department as at 31 March 2018 and its financial performance and cashflows for the year then ended;

2.2    The finding that the Department did not account for payments made to “implementing agents” in accordance with the requirements of the Modified Cash Standard;

2.3    The finding that the Department incorrectly budgeted and accounted for these payments as transfers and subsidies instead of either expenditure for capital assets or goods and services, and the findings consequential upon that finding;

2.4    The finding that principal-agent relationships were not disclosed;

2.5    The finding that the Department irregularly entered into contracts with implementing agents without applying Treasury Regulations.”