SAIDS AR 2020 8 Sep

THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

22. GOING CONCERN

The Board of directors of the entity has performed a review of the entity's results and its ability to
continue as a going concern in the foreseeable future. The directors confirm that they are satisfied
that the entity has adequate resources to continue operations for the foreseeable future based on the
following:
- the entity is the only accredited anti-doping body in South Africa
- the entity plays a regulatory role in the promotion of drug-free sport, and is a key and necessary

constituent of society
- the entity has received written confirmation from the Department of Sport, Arts and Culture (DSAC)

regarding grant funding for the 2021/22 financial year
- the entity has generated a surplus in the current year and is in a net asset position of approximately

R 12 million
The effects of the COVID-19 pandemic on the entity's ability to continue to operate as a going concern
have been considered. The board of directors has no reason to believe that the entity will not be a
going concern in the year ahead. Refer to note 23 of the notes to the financial statements for additional
disclosure on events post reporting date.

23. EVENTS POST REPORTING DATE

There are no events occurring after the reporting date which have an impact on the position of the entity
at the reporting date.

24. CONTINGENT LIABILITIES

Surplus
The entity has a cash surplus for the year under review. The entity will request permission from National
Treasury to retain the surplus. Should permission not be granted, the entity will be liable to repay an
amount of R 9 734 747 to National Treasury. The surplus is calculated per National Treasury formula.

Employee compensation
As litigation continues between the National Treasury and various labour unions regarding employee
compensation levels duly authorised by the Department of Public Service and Administration (DPSA),
the entity may be required to pay compensation arrears to certain employees. The entity is not involved
in this litigation and has no way of predicting or influencing its outcome. Should any compensation
arrears become payable in terms of any settlement or ruling, this is unlikely to be material.

25. GRAP STANDARDS APPROVED BUT NOT YET EFFECTIVE
At the date of authorisation of these financial statements, the following standards were approved but not
yet effective.

GRAP STANDARD EFFECTIVE DATE

GRAP 25 - Employee Benefits, as amended No effective date has been determined by the Minister of
Finance

Grap 104 - financial instruments, as amended No effective date has been determined by the Minister of
Finance

The entity has conducted an assessment of the above standards and has determined that there will be no material impact
on the entity.

99SAIDS ANNUAL REPORT 2020/21

THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

26. NATIONAL LOTTERIES COMMISSION FUNDING 2021 2020
R’000 R’000
Revenue
243 2 782
Expenditure
Education mobile van (branding & maintenance) 243 2 782
Redir Lottery Mid Project progress visit 28 10
Redir Lottery Final assessment/report - 117
Redir Lottery Training of Lab management staff - 231
Education Campaigns - 26
Education material and infrastructure - 66
Market research -
Research (ABP Doping Behaviour) - 304
SAIDS & DBE curriculum integration 76 194
Technology and social media - 160
Subscriptions 98 1 030
SAIDS vehicle costs - 138
Lab analysis -
Travel, accommodation and DCO Reimbursement - 15
Transcription services - 5
Travel and accommodation - 200
Quality assurance - 100
Hospitality - 24
- 10
Capital expenditure 25
- Education material and infrastructure (gazebo’s) - 2
- Education material and infrastructure (banners) -
- Technology and social media (projectors) - 38
- Technology and social media (website development) 40 26
19
40

100 SAIDS ANNUAL REPORT 2020/21

THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT 2020
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 R’000
Restated
SCHEDULE OF EXPENSES FOR THE YEAR ENDED 31 MARCH 2021
11 851
2021 21
R’000
903
ADMINISTRATION EXPENDITURE 14 208 56
Amortisation of intangible assets 37
Audit fee - external 259
Audit fee - internal 997 88
Bad debts 242 -
Bank charges 306
Cancellation fees 285
Computer expenses 67 41
Consulting fees 2 -
COVID-19 complinace expenses
Depreciation 343 295
Electricity and water 52 53
Finance cost 71 2
Gifts and entertainment 311 4
Insurance 57 170
Laboratory maintenance - Grant Funding 2 -
Loss on foreign exchange 3
Office rental 153 1 170
Postage and telephone 389
Printing and stationery 2 000 377
Payroll costs 46 7 195
Repairs and maintenance
Staff amenities 1 215 2
Staff recruitment and training 385 27
Storage costs 197 86
Sundry Loss 7 495 20
Temporary staff costs
Travelling and accommodation 8 -
15 58
170 349
4
2
3
25

This supplementary information presented does not form part of the annual financial statements.

101SAIDS ANNUAL REPORT 2020/21

THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

SCHEDULE OF EXPENSES FOR THE YEAR ENDED 31 MARCH 2021 (Contd.)

EDUCATION PROGRAMME 2021 2020
R’000 R’000
Vehicle costs 2 840
Public relations and communications 360
Seminars and workshops 87
Subscriptions 68 32
Education mobile van (branding & maintenance) - 799
Education material and infrastructure 20
Market research 74 10
Research (ABP Doping Behaviour) 16 304
SAIDS & DBE curriculum integration 28 194
Technology and social media 160
Education Campaigns - 1 030
- 138
76 66
-
98
-

DOPING CONTROL 2 904 14 427
Courier costs 283 1 804
Doping control purchases 262 929
Doping test consumables - 10
Doping control review commission 111 114
Stock written off 4 6
Insurance - medical malpractice 34 208
International testing services 83 89
Travelling accommodation and DCO remuneration 474 4 114
Therapeutic Use Exemption Commission 66 116
Laboratory analysis 856 5 823
Investigations and Intelligence 679 744
Long service award 1 5
Athlete Passport Management Unit (APMU) 51 25
Redir Lottery Mid project progress visit - 117
Redir Lottery Final assessment/report - 231
Redir Lottery Training of Lab management staff - 26

This supplementary information presented does not form part of the annual financial statements.

102 SAIDS ANNUAL REPORT 2020/21

THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

SCHEDULE OF EXPENSES FOR THE YEAR ENDED 31 MARCH 2021 (Contd.)

RESULTS MANAGEMENT 2020 2019
Appeals R’000 R’000
Legal counsel Restated
Remuneration - Tribunal members 1 412
Transcription services 42 1 583
Travel and accommodation 77
Tribunal expenses 728 710
Counselling fees 118
Legal assistance 47 222
110 124
76 260

- 10
291 13
167

INTERNATIONAL LIAISON 12 352
International liaison-other -4
INADO services
Subsistence and travel allowances 12 10
Travelling and accommodation - 70
- 268

CORPORATE SERVICES 345 642
Audit committee 63 75
Board members honoraria 121 147
Corporate gifts and entertainment - 20
Quality assurance 161 138
Travelling and accommodation -
TOTAL EXPENSES 262
19 241 31 696

This supplementary information presented does not form part of the annual financial statements.

103SAIDS ANNUAL REPORT 2020/21

South African Institute for Drug-Free Sport 2019/2020WENI • 20 7
4th Floor Sports Science Institute of South Africa
Boundary Road, Newlands, 7700 Annual Report Annual
Report
Tel: (021) 686 1634 • UKUHLA•LsAtayEtMheKcoHuOrseN•D
Email: [email protected] 1Annual Report for 2017 Financial Year End
Website: www.drugfreesport.org.za 2020/10/26 20:20
Facebook: /Drug-Free Sport ZA South African Institute For Drug Free Sport
Twitter: @drugfreesportZA

ISBN: 978-0-621-48869-2

Compliance Reference: ISO 9001:2015
Cover image: www.shutterstock.com
Published by: Tandym Print on behalf of
South African Institute for Drug-Free Sport

1230

A N N U A LSAIDS Cover Generic 429x297mm.indd 1

REPORT

SAIDS ANNUAL REPORT 2013 1

SAwTCHRSIBYMRLOOOCEwUMCxLTGCIIIIINNNNBCERGGGGSY Annual Report
2012
ANNUAL

REPORT 2014

SAIDS ANNUAL REPORT 2014 1 SAIDS ANNUAL REPORT 2012 1

annual report ANNUAL REPORT
2016 2015

104 SAIDS ANNUAL REPORT 2020/21 SAIDS ANNUAL REPORT 2015 1

SPONSORS
&

PARTNERS

South African Institute for Drug-Free Sport
4th Floor Sports Science Institute of South Africa
Boundary Road, Newlands, 7700

Tel: (021) 686 1634
Email: [email protected]
Website: www.drugfreesport.org.za
Facebook: /Drug-Free Sport ZA
Twitter: @drugfreesportZA

ISBN: 978-0-621-49694-9

RP254/2021

Compliance Reference: ISO 9001:2015
Cover and divider images: www.shutterstock.com
Published by: Tandym Print on behalf of
South African Institute for Drug-Free Sport