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The South African Institute for Drug-Free Sport The South African Institute for Drug-Free Sport

Report of the Auditor-General to the Parliament on vote no. 40 Report of the Auditor-General to the Parliament on vote no. 40

Report on the audit of the financial statements Unaudited supplementary schedules

9. The supplementary information set out on pages 95 to 97 does not form part of the f nancial
Opinion statements and is presented as additional information. I have not audited these schedules and,

1. I have audited the f nancial statements of The South African Institute for Drug Free Sport set out on accordingly, do not express an opinion thereon.
page 68 -94, which comprise the statement of f nancial position as at 31 March 2018, the statement of
f nancial performance, statement of changes in net assets, cash f ow statement and statement of Responsibilities of the accounting authority for the
comparison of budget information with actual information for the year then ended, as well as the notes financial statements
to the f nancial statements, including a summary of signif cant accounting policies. 10. The accounting authority is responsible for the preparation and fair presentation of the f nancial
Statements in accordance with the SA Standards of GRAP and the requirements of the PFMA, and for
2. In my opinion, the f nancial statements present fairly, in all material respects, the f nancial position of such internal control as the accounting authority determines is necessary to enable the preparation of
the South African Institute for Drug Free Sport as at 31 March 2018, and its f nancial performance and f nancial statements that are free from material misstatement, whether due to fraud or error.
cash f ows for the year then ended in accordance with the South African Standards of Generally
Recognised Accounting Practice (SA Standards of GRAP) and the requirements of Public Finance 11. In preparing the f nancial statements, the accounting authority is responsible for assessing the
Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA). South African Institute for Drug Free Sport’s ability to continue as a going concern, disclosing, as

applicable, matters relating to going concern and using the going concern basis of accounting unless
Basis for opinion there is an intention to liquidate the public entity or to cease operations, or there is no realistic
3. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My alternative but to do so.
responsibilities under those standards are further described in the auditor-general’s responsibilities for
the audit of the f nancial statements section of this auditor’s report. Auditor-general’s responsibilities for the audit of the financial statements
12. My objectives are to obtain reasonable assurance about whether the f nancial statements as a whole
4. I am independent of the public entity in accordance with the International Ethics Standards Board for are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that
Accountants’ Code of ethics for professional accountants (IESBA code) and the ethical requirements that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
are relevant to my audit in South Africa. I have fulf lled my other ethical responsibilities in accordance audit conducted in accordance with the ISAs will always detect a material misstatement when it exists.
with these requirements and the IESBA code. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate,
they could reasonably be expected to inf uence the economic decisions of users taken on the basis of
5. I believe that the audit evidence I have obtained is suf cient and appropriate to provide a basis for my these f nancial statements.
opinion.
13. A further description of my responsibilities for the audit of the f nancial statements is included in the
Material uncertainty relating to going concern annexure to this auditor’s report.
6. I draw attention to the matter below. My opinion is not modif ed in respect of this matter.
Report on the audit of the annual performance report
7. I draw attention to the statement of f nancial position, which indicates that as at 31 March 2018 the
entity’s total liabilities exceeded its total assets by R2,6 million. The events or conditions set forth in note
1 indicate that a material uncertainty exists that may cast signif cant doubt on the entity’s ability to Introduction and scope
continue as a going concern. My opinion is not modif ed in respect of this matter. 14. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the general
notice issued in terms thereof, I have a responsibility to report material f ndings on the reported
Other mat er performance information against predetermined objectives for selected objectives presented in the
8. I draw attention to the matter below. My opinion is not modif ed in respect of this matter. annual performance report. I performed procedures to identify f ndings but not to gather evidence to
express assurance.

15. My procedures address the reported performance information, which must be based on the approved
performance planning documents of the public entity. I have not evaluated the completeness and
appropriateness of the performance indicators included in the planning documents. My procedures
also did not extend to any disclosures or assertions relating to planned performance strategies and
information in respect of future periods that may be included as part of the reported performance
information. Accordingly, my f ndings do not extend to these matters.

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