In expressing his opinion, the Auditor-General (AG) indicated that the financial statements of the Department present, in all aspects, a fair financial position of the Department as at 31 March 2012 and its financial performance and cash flows for the year ended, in accordance with the Departmental Financial Reporting Framework prescribed by the National Treasury and in line with the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999). However the AG in his report drew attention in respect of the following matters: