Page 64 - AR201718

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

16. I evaluated the usefulness and reliability of the reported performance information in accordance with 25. My opinion on the f nancial statements and f ndings on the reported performance information and
the criteria developed from the performance management and reporting framework, as def ned in the compliance with legislation do not cover the other information and I do not express an audit opinion or
general notice, for the following selected objectives presented in the annual performance report of the any form of assurance conclusion thereon.
public entity for the year ended 31 March 2018:
26. In connection with my audit, my responsibility is to read the other information and, in doing so,
Objective Pages consider whether the other information is materially inconsistent with the f nancial statements and the
Strategic objective 1 – doping control and drug testing selected objectives presented in the annual performance report, or my knowledge obtained in the
Strategic objective 3 – education, research and outreach 16 –17 audit, or otherwise appears to be materially misstated.

17. I performed procedures to determine whether the reported performance information was properly 27. I did not receive the other information prior to the date of this auditor’s report. After I receive and read
presented and whether performance was consistent with the approved performance planning this information, and if I conclude that there is a material misstatement, I am required to communicate
documents. I performed further procedures to determine whether the indicators and related targets the matter to those charged with governance and request that the other information be corrected. If
were measurable and relevant, and assessed the reliability of the reported performance information to the other information is not corrected, I may have to retract this auditor’s report and re-issue an
determine whether it was valid, accurate and complete. amended report as appropriate. However, if it is corrected this will not be necessary.

18. I did not raise any material f ndings on the usefulness and reliability of the reported performance Internal control deficiencies
information for the following objectives:
• Strategic objective 1 - doping control and drug testing
• Strategic objective 3 - education, research and outreach. 28. I considered internal control relevant to my audit of the f nancial statements, reported performance
information and compliance with applicable legislation; however, my objective was not to express any
Other mat er form of assurance thereon.

19. I draw attention to the matter below.
29. The matter reported below is limited to the signif cant internal control def ciency that resulted in the
f ndings on compliance with legislation included in this report.

Achievement of planned targets Leadership
20. Refer to the annual performance report on pages 16-17 for information on the achievement of 30. Leadership did not suf ciently monitor the implementation of action plans to address internal control
planned targets for the year and explanations provided for the overachievement of a number of targets.
def ciencies identif ed in the previous year.

Report on the audit of compliance with legislation
Introduction and scope

21. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to
report material f ndings on the public entity’s compliance with specif c matters in key legislation. I
performed procedures to identify f ndings but not to gather evidence to express assurance.

22. The material f nding on compliance with specif c matters in key legislation are as follows:

Revenue management

23. Ef ective and appropriate steps were not taken to collect all money due, as required by section 51(1)(b)(i)
of the PFMA.
Auditor-General
Other information Cape Town
31 July 2018
24. The accounting authority is responsible for the other information. The other information comprises the
information included in the annual report. The other information does not include the f nancial
statements, the auditor’s report and those selected objectives presented in the annual performance
report that have been specif cally reported in the auditor’s report.

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