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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)

21. CORRECTION OF ERROR IN TERMS OF GRAP 3 23. NATIONAL LOTTERY FUNDING

2018 2017
2018 2017 R'000 R'000
R'000 R'000
Revenue 2 877 1 176
21.1 Property, plant and equipment
Balance previously reported 1 015 Expenditure
I-Play-Fair media campaign 2 877 1 176
Cost of assets previously not capitalised: I-Play-Fair outreach team mobile unit - -
- Furniture and fit ings 33 I-Play-Fair team kit 221 28
Regional education workshops - -
Opening accummulated depreciation of assets not previously capitalised Anti-doping awareness seminar - 58
- Furniture and fit ings (8) Laboratory analysis - schools testing - -
Sample collection - schools testing - -
Correction of prior year depreciation Schools outreach - -
- Furniture and fit ings (5) Legal consultation to schools for prosecutions - -
Balance now reported 1 035 Advertising in school sports publications - -
Education equipment 36 -
21.2 Other accruals Education literature 43 21
Balance previously reported 5 555 Education promotional materials - 71
Tribunal member remuneration accrual not reversed on receipt of invoice (28) Education team services - -
Balance now reported 5 527 Education team uniforms - 21
Event competitor hospitality/Expo stand 3 11
21.3 Accumulated net surplus/(deficit) Guest speakers fees - -
Opening balance previously reported (4 303) Publications/Literature - 62
Assets writ en off, now capitalised 33 Radio / television promotions - -
Accumulated depreciation on assets writ en off ( 8) Social media - 8
Opening balance now reported (4 278) Sports medicine seminar 272 -

Balance previously reported (4 941) Analysis & review of ABP 500 -
On-site analysis of Blood samples 503 -
Remuneration - tribunal members 28 Redir Lot ery-Trvl/accom expert assesor 225 -
Depreciation - furniture and fit ings ( 5) Training & workshop venues - -
Balance now reported (4 918) Train the trainer programme - -
Education material and printing - 75
22. GRAP STANDARDS APPROVED BUT NOT YET EFFECTIVE Head researchers (Master's/PHD) 100 -
At the date of authorisation of these financial statements, the following standards were approved but not Secondary researchers (Honours) 370 -
yet effective. Research assistants (Undergraduate 150 150
Conference presentations and publications 11 212
GRAP STANDARD EFFECTIVE DATE Research conference in JHB 200 -
GRAP 20 - Related Party Disclosures This GRAP standard is effective for reporting periods beginning on or af er 1 April 2019 Blood and urine testing apparatus 45 70
GRAP 32 - Service Concession This GRAP standard is effective for reporting periods beginning on or af er 1 April 2019 Education material and infrastructure 4 -
Arrangements: Grantor
GRAP 34 - Separate Financial Statements No effective date has been determined by the Minister of Finance Market research 5 -
GRAP 35 - Consolidated Financial No effective date has been determined by the Minister of Finance SAIDS &DBE curriculumn integration 75 -
Statements Technology and social media 110 -
GRAP 36 - Investments in Associates and No effective date has been determined by the Minister of Finance Mobile testing unit - -
Joint Ventures Training of board directors - 390
GRAP 37 - Joint Arrangements No effective date has been determined by the Minister of Finance
GRAP 108 - Statutory Receivables This GRAP standard is effective for reporting periods beginning on or af er 1 April 2019
GRAP 109 - Accounting by Principals and This GRAP standard is effective for reporting periods beginning on or af er 1 April 2019
Agents
GRAP 110 - Living and Non-living Resources This GRAP standard is effective for reporting periods beginning on or af er 1 April 2020

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