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THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT

NOTES TO THE FINANCIAL STATEMENTS (continued) NOTES TO THE FINANCIAL STATEMENTS (continued)

18. IRREGULAR EXPENDITURE (continued) 19. RELATED PARTIES

2018 2017
Incidents Disciplinary steps taken / criminal proceedings R'000 R'000
The following have been identified as related parties:
Non-compliance with Practice Note 8 of 2008/2009 The incidents leading to non compliance with Related party Nature of relationship
Treasury regulations were investigated Sport and Recreation South Africa Executive authority and major funder
appropriately. No disciplinary steps or criminal Directors Ability to exercise significant influence
proceedings were required.
Sport and Recreation South Africa
The South African Institute for Drug-Free Sport receives the majority of its funding from Sport and Recreation

2018 2017 South Africa. The following transactions were entered into between the two parties:
R'000 R'000 Revenue received
Irregular expenditure relating to the current year 90 1 227 Grant received 22 991 21 896
Balances
Expenditure considered irregular as no 3 quotes were not obtained; no declaration of local production and Related party balances - -
content Transactions
Directors (refer note 11) 1 461 1 328
Nature of spend Training of directors (refer to note 23) - 390
Accounting fees - - Adv. D Mitchell (Audit and Risk Commit ee Chairperson) - other services - 6
Computer expenses - 15
Office equipment - 12 20. EXPLANATION OF DIFFERENCE IN APPROVED BUDGET AND ACTUAL EXPENDITURE
IT services - 155 2018
Local production and content 90 - R'000
CPD points for SASRECON at endance 3 - Revenue
93 181 Non exchange revenue: Lower spend of National Lot ery Fund grant ( 4 960)
Exchange revenue: Higher doping control sales than budgeted 775
Expenditure considered irregular as a result of overspending on the budget: Interest received lower than budgeted (8)
Actual expenditure exceeds budgeted expenditure - 1 046

Expenses
Administration - Exceeded the budget on following expenses:
- Computer Expenses 126
- Postage and Telephone 295
- Internal Audit 166
- External Audit 152

Education: Underspending on Lot ery funds ( 4 133)

Doping control: Underspending on the following costs due to budget control and austerity measures
instituted to avoid incurring a deficit
- Laboratory analysis ( 427)
- Doping control purchases 62
- Courier costs ( 430)
- DCO remuneration, travel and reimbursement ( 464)
- Underspent lot ery fund redirected to lab assistance ( 636)

Results management: increased activity in Tribunal hearings and the legal costs related thereto 381
International relations: overspent due to necessary travel for overseas meetings/
conferences by management and board members 205
Corporate services: reduced activity due to budgetary controls and austerity measures ( 70)
Capital expenditure: lot ery funding for Mobile Testing Unit not yet spent ( 495)
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