LEGAL DEPARTMENT
The COVID-19 pandemic in South Africa supplement same, we created an Operational
caused a disruption to the daily operations Standard for Appeal Hearings for doping cases
of the organisation. SAIDS adapted all its under the SAIDS Rules.
operations including processes affecting the
legal department’s operations. A Virtual Hearing We anticipated that in the absence of holding
Procedure Guidelines Manual was implemented large gatherings and being unable to host the
to allow for virtual interaction across digital annual training seminars for 2020 and 2021,
platforms as the primary method of conducting we invited our Tribunal and Appeal Board
the dispute resolution proceedings. members to attend various webinars hosted
by WADA to ensure that they were trained,
The Legal Department was instrumental in the informed and updated on the changes to the
amendment of the SAIDS Anti-Doping Rules WADC 2021, the application of the ISRM and
2021 ensuring that it is aligned with the World latest CAS jurisprudence. In addition to the
Anti-Doping Code that came into effect on the mentioned training, SAIDS developed an online
1st January 2021. A key aspect of the amendments course for Results Management during 2020
was the recognition and implementation of the which was rolled out and implemented in March
International Standard for Results Management 2021 which has also become compulsory for
(ISRM). The purpose of the ISRM is to set out the all tribunal members to complete should they
core responsibilities and obligations of the Anti- wish to continue serving on the Independent
Doping Organizations with respect to the various Doping Hearing Panel. The online course covers
phases of Results Management from the initial most areas of the rules, results management
review and notification of potential ADRV’s, processes and jurisprudence, consisting of 5
through Provisional Suspensions, the assertion lessons and an assessment which required each
of the ADRV and proposal of Consequences, person to obtain a pass mark of 80% or higher to
the Hearing Process until the issuance and successfully complete the course.
notification of the decision and appeal. To
49SSAAIIDDSS AANNNNUUAALL RREEPPOORRTT 22002200//2211
COMMISSIONS
DOPING CONTROL REVIEW COMMISSION (DCRC)
100%
25% 50%
25%
GENDER DIVERSITY
■ Male ■ Black ■ White
■ Indian
THERAPEUTIC USE EXEMPTION COMMISSION (TUEC)
33% 33% 33%
67%
33%
GENDER DIVERSITY
■ Female ■ Black ■ White ■ Indian
■ Male
50 SAIDS ANNUAL REPORT 2020/21
THERAPEUTIC USE EXEMPTIONS
Athletes may have illnesses or conditions that require them to take particular medications
or undergo procedures. If the medication or method requires to treat the Athlete’s illness
or condition is prohibited as per the World Anti-Doping Agency’s (WADA) Prohibited
List, a Therapeutic Use Exemption (TUE) may give
that athlete the authorisation to use that substance
or method while competing without invoking an
Anti-Doping Rule Violation (ADRV) and applicable sanction. Applications
for TUEs are evaluated by a panel of Physicians that serves on the TUE
Committee (TUEC).
TUEs granted by SAIDS TUEC are only valid for National-level Competition
and Out-of-Competition Testing.
SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT (SAIDS) The ISTUE is the reference standard for the
THERAPEUTIC USE EXEMPTION (TUE) APPLICATION FORM South African Institute for Drug-Free Sport
(SAIDS) TUE application process.
Please complete all sections in capital letters or typing. Athlete to complete sections 1, 2, 3 and 7;
Physician to complete sections 4, 5 and 6. Illegible or incomplete applications will be returned and 2020/21
will need to be re-submitted in legible and complete form. All TUE Application Forms and the
accompanying documentation/reports must be completed in English.
Athlete Information
Click or tap here to enter text. Click or tap here to enter text.
Click or tap here to enter text.
Click or tap here to enter text. Click or tap here to enter text.
Click or tap here to enter text. Click or tap here to enter text.
Click or tap here to enter text.
Click or tap here to enter text. Click or tap here to enter text.
Click or tap here to enter text.
2. Previous Applications 2020/21
17
Have you submitted any previous TUE application(s) to any Anti-Doping Organisation for the same
condition? 2015/16
34
Yes ☐ No ☐ 2019/20
9
For which substance(s) or method(s)? Click or tap here to enter text.
2018/19
To whom? Click or tap here to enter text. When? Click or tap here to enter text. 12
Decision: Approved ☐ Not approved ☐
Version 8.0_15th March 2021
TUE Applications breakdown YEAR
TUEs
Total Number Approved Denied 2017/18 Approved
of TUEs submitted 38
17 1
Athletes 18 17 1
TOTALS 18 2016/17
119
Therapeutic Use Exemption (TUE)
Type of TUEs TUEs Total
Substance Approved Denied 1
1
Beta-Blockers 1 0
1
Diuretics and Other 1 0
Masking Agents 2
3
Chemical and Physical 1 0 1
Manipulation
9
Beta-2 Agonists 2 0
Glucocorticoids 2 1
Peptide Hormones, 1 0
Growth Factors, Related
Substances and Mimetics
Stimulants 9 0
*Charts do not include Processing, Not Needed, Incomplete, and Withdrawn TUEs.
51SAIDS ANNUAL REPORT 2020/21
Athletes and their support personnel (coaches, medical staff, parents, teachers) play an
important role in helping to protect the integrity of sport at every level. The SA Institute
for Drug-Free Sport’s mission is to protect the ‘clean’ athlete, as all athletes deserve the
opportunity to compete on a level playing field, where the results of any competition are
determined by talent and hard work. Through our in-person, online, electronic and print
resources we aim to equip those involved in sport with knowledge and life-skills to make
informed decisions about doping and to compete ‘clean’. During the COVID-19 pandemic
we implemented virtual education sessions for the first time and placed renewed focus on
promoting online e-Learing. We also started development of online e-Learning courses
for SAIDS Sample Collection Personnel and Tribunal Panel Members, that were launched
in March 2021.
27 In-Person and Virtual Education Events
12 6National-level Provincial-level
3 4University-Level School -level
3 Coach-Specific
➧
16 VIRTUAL
Education sessions in webinar format
- introduced from June 2020
3 9
NATIONAL IN-PERSON
CONFERENCE /
Workshops
SEMINARS conducted
COVID-19
In collaboration permitting and
with: UJ 1st with strict safety
Virtual Sport protocols in place.
Conference;
Virgin Active
Health Clubs;
Swimming SA
52 SAIDS ANNUAL REPORT 2020/21
ANTI-DOPING EDUCATION 20
21
Education events per sporting code
6
RUGBY
1 each to 5
GYMNASTICS, VARIOUS
MIXED MARTIAL SPORTS CODES
ARTS IN AUDIENCE
2 each to 3 each to
ATHLETICS, NETBALL,
CRICKET SWIMMING
3
EVENTS NOT LINKED TO
A SPECIFIC SPORT
per se
53SAIDS ANNUAL REPORT 2020/21
GENDER AND DIVERSITY SCALES
EDUCATION OFFICERS
15%
50% 50% 20% 50%
15%
GENDER DIVERSITY
■ Female ■ Male ■ Black ■ White
■ Coloured ■ Indian
In-person and Virtual Education Session Feedback
43 online surveys
COMPLETED
said it improved their understanding of the various
topics compared to before the session
70% said the presenter was well-prepared, knowledgeable
and communicated effectively
said the session was engaging, interactive and the
length of the session was spot-on
The majority (70%) said the session exceeded their expectations –
no one rated the session to be below their expectations
54 SAIDS ANNUAL REPORT 2020/21
ANTI-DOPING EDUCATION 20
21
Education through e-Learning
Other ADel for Medical ADel for Medical
40 Professionals Professionals at Major Games
14
Student Athlete 6
316 365 ADel for
Tokyo 2020 ALPHA course
Anti-Doping Organisation for Athletes
Employee Olympics 322
3 115
Parents Anti-Doping iSAFE # Users enrolled
5 e-Learning (ADeL) 302 in varioAfLuoPrsHAAtAhcleDotueersseL
User Types ADO Kickstart Cours6e0s1
1
Other Medical
Personnel Sports Physician’s
15 Tool Kit
3
Sports Physician CoachTrue
9 Coach 400
410
1163Total # course completions
# ADeL Users by Sport
Cross training/military cross training 5
Underwater Sports 5
Golf 6
Motorcycle Racing 6
Squash 6
Judo 7
Rowing 8 1 user each:
Taekwondo - AUT 9
9 Bodybuilding, Fencing,
Tennis
Basketball 11 Full Contact, Surfing,
Automobile Sports 12
Weightlifting.
Rugby League 12 2 users each:
Skating 12
13 Baseball, Billiards,
Gymnastics 16 Canoeing, Roller Sports.
Volleyball
Aquatics 20 3 users each:
Cycling 22
22 Taekwondo, Combat
Equestrian Sports.
Lifesaving 26
Triathlon 30 4 users each:
Field Hockey 59
Mixed Martial Arts 59 Boxing, Extreme
82 Sports, Para-Swimming,
Cricket 83 School Sports.
No sport selected 105*
117
Rugby Union
Football
Athletics 134
Netball 231
*Number of course completions on the World Rugby ‘Keep Rugby Clean’ e-Learning platform: 293
SAIDS ANNUAL REPORT 2020/21 55
Education 4
Events:
• Virgin Active National Virtual
Q1 Lockdown – Seminar – Personal Trainers,
All events cancelled Physio’s, Bio’s, Club staff (± 300
people)
• Swimming SA National Virtual
Seminar (± 200 people)
• 2 Webinars: KZN Cricket; Netball
SA Telkom Netball League
Q2
Q1
Prominent • NEW: Implementation of • EGY-NADO Education
activities ‘Virtual’ Education Sessions Training
• Renewed push of • Attending WADA Code
e-Learning Implementation webinars
• Communicate ‘new plan’ to • International Standard
National Federations and for Education (ISE) 2021
Stakeholders Preparation meetings
→ Collaboration
Valke Rugby Union Workshop National Womens Rugby Squad Workshop
56 SAIDS ANNUAL REPORT 2020/21
EDUCATION’S STATS & 20
PROMINENT EVENTS 21
9 14
• 8 Workshops
• Africa RADO Education Officer • 6 Webinars
Training Webinar (±60 people)
• 8 National-level;
• UJ 1st Virtual Sport Conference • 2 University; 3 Provincial;
• 1 School-level
• 6 Webinars:
o Gauteng DSAC Coaches;
o RTP athletes & ASP
o NTP Athletes & ASP
• 1 Workshop Netball SA L2 Coaches
Q4 • Launch SAIDS Online
Q3 Training Courses
• Start SAIDS Online Training
Courses Development Project: • 2021 Code / ISE
o Sample Collection Implementation
Personnel and
o Tribunal panel • Education Plan 2021 and NF
member Training course EDU Plans 2021/22
• Education material update • Tokyo 2020 EDU Project
• Egy-NADO Training (cont.)
• Collaboration University JHB
with stakeholders →
• Schools Policy 2021 Update
SA Womens Artistic Gymnastics Workshop Sprinbok 7's Workshop
57SAIDS ANNUAL REPORT 2020/21
Electronic & Print Educational Resources
Distributed via the SAIDS website | social media | email | printed
materials handed out at events | posted / couriered.
Anti-DAopthinlgeteYou have the right to: Rights and At-a-Glance The Doping At-a-Glance
Responsibilities Find out more at www.drugfreesport.org.za Control Process
Important Facts and •Hihifagavhvealaiilgarbehlpetr,seasnenintatetirvpereatnedr,
from WADA’s Athlete• Gasukidfoer additional information You have a responsibility to: At-a-Glance
• remain within direct observation
about the sample collection
process of the DCO/chaperone at all times
from the point of notification until
• request a delay in reporting the completion of the sample
to the Doping Control Station collection process
for valid reasons (as determined • produce appropriate identification
by the DCO) • comply with sample collection
procedures (failure to do so
• if you are an athlete with may constitute an anti-doping
a disability, to request rule violation)
modifications to the sample • report immediately for doping
collection procedure control, unless there are
compelling reasons for a delay
DOPING CONTROL VIDEO
For a fun and informative review of the information presented in this
flyer, check out WADA’s Doping Control Video at:
www.wada-ama.org/en/resources/doping-control-process/doping-control-process-for-athletes In some situations there might be a valid reason to use a particular dietary supplement. But the age,
situation, type of supplement, dosage and timing thereof should be established on an individualised
In the case of any discrepancy between this information and the World Anti-Doping Code, the basis and then constantly re-evaluated. It remains critical to follow a risk- minimising approach when
Code prevails. This information is subject to change at anytime. Always check with your selecting the applicable supplement.
International Federation, National Anti-Doping Organization or National Federation for the most Supplements
up-to-date anti-doping regulations. include any of the NOTE: The majority of supplements cannot prove their claims of
January 2015 efficacy. So is the benefit to risk ratio worth it?
products sold as dietary How to minimise the risks BUSNCIUSHISPWAPKALNJAENIMUBUNEGOZNI T USE UNDER
THE SPOTLIGHTOkokuqala, ukwenza ngcono kakhulu indlela odla ngayo, ngendlela esebenzayo ezovumelana nezidingo
or health supplements, A registered dietitian who specialises in sports nutrition is a valuable NGIDLALA NGENDLELA EFANELE
ergogenic aids resource to help you maximise your health and sporting performance. kanye nezimo zakho, bese kuthi okwesibili ahlole ukuthi ngabe udinga/uzohlomula ngokusebenzisa
Telephone: (021) 686 1634 or sports The dietitian can also help you make informed choices on the use of At-a-Glance isikhuthazimzimba, bese YITHI CHA EKUSETSHENZISWENI KWEZIDAKAMIZWA
Email: [email protected] supplements and how to follow a low-risk approach. Uhlobo kanye nobungako besikhuthazimzimba kufanele kwenzelwe umuntu nomuntu ‘ukuvala
igebe’ uma kunesidingo, kufanele kuqondane/kusize ukuziqeqesha kanye nokuncintisana kwakho, IZIKHUTHAZIMZIMBA
Therapeutic Usewww.Facebook.com/drugfreesportZA supplements. AthleteHere are the steps to a winning performance nutrition plan that a Dietitian can assist you with: ukuphumula kanye nezinjongo zokubuyisela umzimba esimweni. ZIFAKELWA ISO
1 Firstly, optimising your overall dietary intake, in a practical way that suits your needs Akuyona nje indlela yokuthi yonke into ilungiswa ngendlela eyodwa/efanayo kuzona zonke izinkinga!
@drugfreesportZA and circumstances, and then secondly assessing whether you need/could benefit from Ukukhethwa kwesi(zi)khuthazimzimba kufanele kubuyekezwe ngokucophelela okukhulu – kungabe
Exemptions supplementation, then kunokuqinisekiswa ngokwesayensi ucwaningo oluqondile, olusekelayo futhi olwenziwe ngendlela
olukhombisa ukusebenza ngokuyikho kanye nokuphepha kulowo muntu; izingxenye zohlelo
Whereabouts2 The type and amount of supplementation should be individualised to ‘fill the gaps’ if/when lokwakhiwa komkhiqizo kufanele kucutshungulwe ukuze kuhlonzwe izikhuthazimzimba ezinobungozi
rneeceodveedryQ, gAitoPasHhlsoE; uLldA:bIenaanppi rloepzraiaktehitmo zciommbpaleemzeinsteyboeunrztarayinoinligncanadnec!ompetition, rest and obuncane.
It is not aIzoanek-hsiziem-fiztsi-mall bapaprzoiahchl!anganisa Qaphela:Eminye imikhiqizo ingaba ne-‘stamp of approval’ noma i-‘logo’ ekhombisa ukuthi ihloliwe
nanoma emiphi imikhiqizo31) The choice of supplement(s) should be critically evaluated - whether it has a sound scientific ibhodi ezimele noma ihlolwe egunjini lokucwaninga (laboratory) yase inikezwa isitifiketi sokuthi
Aggressive marketing of these products at school, edayiswa njenge “dietaryproof with direct, supportive and well-executed research showing its effectiveness and safety ayinazo izakhimzimba ezingavunyelwe. Izinkampani zezakhimzimba ziyakhokha ukuze imikhiqizo
recreational and elite-level has led to large numbers of yazo icutshungulwe futhi ihlolwe, ikwenza lokhu inkampani ngokuzithandela. Nakuba lokhu kusiza
consumers blindly believing product claims without being for that individual; aspects of the product manufacturing process should be investigated to help ekunciphiseni ubungozi, lokhu kusuke kungaqinisekisi ukuthi umkhiqizo ungu-100% ngokungabi
identify low-risk supplements. nabungozi. Zisengabakhona izingxenye ezingavumelekile noma eziyingozi emkhiqizweni okungase
aware of the risks of doing so... kwenzeke ukuthi azihlolwanga.
noma health supplements”,There are independent companies that offer services to supplement manufacturers to test their
“ergogenic aids” noma “products for the presence of banned substances and then give their ‘stamp of approval’. Independent Udokotela oqondene nokudla obhekelele ukudla kwezemidlalo, uyena
sports supplements”.testing is expensive and it invariably means that only some aspects of safety are being tested for, and muntu onolwazi olukhulu ongakusiza ukwenza ngcono ngokwempilo yakho
kanye nakwezemidlalo. Udokotela oqondene nezokudla angakusiza futhi
in most cases, only done on a random and periodic basis e.g. the ‘Informed Choice.com’ testing ukuthi wenze kangcono ukusebenza komzimba wakho futhi akusize ukuthi
programme. The ‘Informed Sport.com’ is a more robust programme where each batch of the product wenze izinqumo eziphusile ngokusebenzisa izikhuthazimzimba nanokuthi
gets tested for a list of banned substances. Be aware though that even with this more robust batch- ungathatha yiphi indlela engenabungozi.
testing programme,Ualkl tuhemrisakskaeretshtilwl noat bneginag melimainnatdedla. kwale Iya kwi website yethu: (www.drugfreesport.org.za) ukuze uthole ulwazi
oluningi kanye nama-tips asebenzayo ngokudla uma ungumdlali!
The lack of efficacy and safety verification before Visit our websitme (iwkhwiwq.idzoruegsfriekeoslpeonrit,.eozrgin.zdaa) wfoer nmiore information and
going to market is a global problem. practical spozrotsknuuztirtihtionkotizpiss!a/zokuphumula kanye
Unlike prescription medicines, supplement manufacturers do nasezingeni eliphezulu kudale ukuthi kube
(021) 686n16e3n4 ani eliphezulu labathengi bethenga
not need to get the accuracy of its labels and claims [email protected] futhi bekholelwa kokushiwo [email protected]
clinically proven and verified by health yimikhiqizo futhi bezimisele ukuyikhokhela [email protected]
authorities before going to market.
www.Facebfuootkh.ciomb/daryugisfreeebspeorntZzAise ngethemba lokuthi www.drugfreesport.org.za
@dbrugafrzeoeskpowrtZeAnza ngcono ekudlaleni kwabo.
www.facebook.com/iplayfairZA
@iplayfairZA
Supplements Leaflet 2020 opt 2.indd 4-6 2020/05/12 12:04
Published by Imvakalelo Digital on behalf of South African Institute for Drug-Free Sport
WADA_TUEs_AAG_ENG_A4_2020_web.indd 1 2020/03/13 10:37
WADA_Whereabouts_AAG_ENG_A4_2020_web.indd 1 2020/03/13 10:37
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59SAIDS ANNUAL REPORT 2020/21
ANNUAL FINANCIAL
STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2021
60 SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2021
REPORT OF THE AUDITOR-GENERAL
TO PARLIAMENT ON THE SOUTH
AFRICAN INSTITUTE FOR DRUG-
FREE SPORT
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
OPINION
1. I have audited the financial statements of the the South African Institute for Drug-free Sport set out on
pages 69 to 100, which comprise the statement of financial position as at 31 March 2021, the statement
of financial performance, statement of changes in net assets, statement of cash flows and statement of
comparison of budget information with actual information for the year then ended, as well as notes to the
financial statements, including a summary of significant accounting policies.
2. In my opinion, the financial statements present fairly, in all material respects, the financial position of the
South African Institute for Drug-free Sport as at 31 March 2021 and its financial performance and cash
flows for the year then ended in accordance with Generally Recognised Accounting Practices (GRAP) and
the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA).
BASIS FOR OPINION
3. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My responsibilities
under those standards are further described in the auditor-general’s responsibilities for the audit of the
financial statements section of my report.
4. I am independent of the public entity in accordance with the International Ethics Standards Board
for Accountants’ International code of ethics for professional accountants (including International
Independence Standards) (IESBA code) as well as other ethical requirements that are relevant to my audit
in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and
the IESBA code.
5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
OTHER MATTER
6. I draw attention to the matter below. My opinion is not modified in respect of this matter.
Unaudited supplementary schedules
7. The supplementary information set out on page 101 to 103 does not form part of the financial statements
and is presented as additional information. I have not audited these schedules and, accordingly, I do not
express an opinion on them.
RESPONSIBILITIES OF THE ACCOUNTING AUTHORITY FOR THE FINANCIAL STATEMENTS
8. The accounting authority is responsible for the preparation and fair presentation of the financial statements
in accordance with the Standards of GRAP and the requirements of the PFMA, and for such internal control
as the accounting authority determines is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due to fraud or error.
9. In preparing the financial statements, the accounting authority is responsible for assessing the public
entity’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 the appropriate governance structure either
intends to liquidate the public entity or to cease operations, or has no realistic alternative but to do so.
61SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2021
AUDITOR-GENERAL’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
10. My objectives are to obtain reasonable assurance about whether the statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted
in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably
be expected to influence the economic decisions of users taken on the basis of these financial statements.
11. A further description of my responsibilities for the audit of the statements is included in the annexure to
this auditor’s report.
REPORT ON THE AUDIT OF THE ANNUAL PERFORMANCE REPORT
INTRODUCTION AND SCOPE
12. In accordance with the Public Audit Act 25 of 2004 (PAA) and the general notice issued in terms thereof,
I have a responsibility to report on the usefulness and reliability of the reported performance information
against predetermined objectives for selected programme presented in the annual performance report. I
performed procedures to identify material findings but not to gather evidence to express assurance.
13. My procedures address the usefulness and reliability of the reported performance information, which
must be based on the public entity’s approved performance planning documents. I have not evaluated
the completeness and appropriateness of the performance indicators included in the planning documents.
My procedures do not examine whether the actions taken by the public entity enabled service delivery.
My procedures do not extend to any disclosures or assertions relating to the extent of achievements in
the current year or planned performance strategies and information in respect of future periods that may
be included as part of the reported performance information. Accordingly, my findings do not extend to
these matters.
14. I evaluated the usefulness and reliability of the reported performance information in accordance with the
criteria developed from the performance management and reporting framework, as defined in the general
notice, for the following selected programme presented in the public entity’s annual performance report
for the year ended 31 March 2021:
PROGRAMME PAGES IN THE
Programme 2: doping control and investigations ANNUAL PERFORMANCE REPORT
18 - 19
15. I performed procedures to determine whether the reported performance information was properly
presented and whether performance was consistent with the approved performance planning documents.
I performed further procedures to determine whether the indicators and related targets were measurable
and relevant, and assessed the reliability of the reported performance information to determine whether
it was valid, accurate and complete.
16. I did not identify any material findings on the usefulness and reliability of the reported performance
information for this programme:
• Programme 2 - Doping Control and Investigations
OTHER MATTER
17. I draw attention to the matter below.
Achievement of planned targets
18. Refer to the annual performance report on pages 18 to 19 for information on the achievement of planned
targets for the year and management’s explanations provided for the under/over achievement of targets.
62 SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2021
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
INTRODUCTION AND SCOPE
19. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to report
material findings on the public entity’s compliance with specific matters in key legislation. I performed
procedures to identify findings but not to gather evidence to express assurance.
20. I did not identify any material findings on compliance with the specific matters in key legislation set out in
the general notice issued in terms of the PAA.
OTHER INFORMATION
21. 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 financial statements,
the auditor’s report and those selected programmes presented in the annual performance report that
have been specifically reported in this auditor’s report.
22. My opinion on the financial statements and findings on the reported performance information and
compliance with legislation do not cover the other information and I do not express an audit opinion or
any form of assurance conclusion on it.
23. In connection with my audit, my responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent with the financial statements and the selected
programmes presented in the annual performance report, or my knowledge obtained in the audit, or
otherwise appears to be materially misstated.
24. If, based on the work I have performed on the other information that I obtained prior to the date of this
auditor’s report, I conclude that there is a material misstatement of this other information, I am required
to report that fact.
25. When I do receive and read other information, if I conclude that there is a material misstatement therein,
I am required to communicate the matter to those charged with governance and request that the other
information be corrected. If the other information is not corrected, I may have to retract this auditor’s
report and re-issue an amended report as appropriate. However, if it is corrected this will not be necessary.
INTERNAL CONTROL DEFICIENCIES
26. I considered internal control relevant to my audit of the financial statements, reported performance
information and compliance with applicable legislation; however, my objective was not to express any
form of assurance on it. I did not identify any significant deficiencies in internal control.
The Auditor-General
Western Cape
31 July 2021
63SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2021
ANNEXURE – AUDITOR-GENERAL’S
RESPONSIBILITY FOR THE AUDIT
1. As part of an audit in accordance with the ISAs, I exercise professional judgement and maintain professional
scepticism throughout my audit of the financial statements and the procedures performed on reported
performance information for selected programmeand on the public entity’s compliance with respect to the
selected subject matters.
FINANCIAL STATEMENTS
2. In addition to my responsibility for the audit of the financial statements as described in this auditor’s report,
I also:
• identify and assess the risks of material misstatement of the financial statements, whether due to fraud
or error; design and perform audit procedures responsive to those risks; and obtain audit evidence
that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations or the override of internal control
• obtain an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the public entity’s internal control
• evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by the accounting authority.
• conclude on the appropriateness of the accounting authority’s use of the going concern basis of accounting
in the preparation of the financial statements. I also conclude, based on the audit evidence obtained,
whether a material uncertainty exists relating to events or conditions that may cast significant doubt on
the ability of the South African Institute for Drug Free Sport to continue as a going concern. If I conclude
that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related
disclosures in the financial statements about the material uncertainty or, if such disclosures are inadequate,
to modify my opinion on the financial statements. My conclusions are based on the information available
to me at the date of this auditor’s report. However, future events or conditions may cause a public entity
to cease operating as a going concern
• evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and determine whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
3. I communicate with the accounting authority regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control
that I identify during my audit.
4. I also provide the accounting authority with a statement that I have complied with relevant ethical
requirements regarding independence, and to communicate with them all relationshipsand other matters
64 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2021
that may reasonably be thought to bear on my independence and, where applicable, actions taken to
eliminate threats or safeguards applied.
65SAIDS ANNUAL REPORT 2020/21
CONTENTS 67 - 68
69
Accounting Authority Report 70
Statement of Financial Performance 71
Statement of Financial Position 72
Statement of Changes in Net Assets 73
Statement of Cash Flows
Statement of Comparison of Budget and Actual Amounts 74 - 100
Notes to the Annual Financial Statements 101 - 103
Detailed Statement of Financial Performance
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ACCOUNTING AUTHORITY REPORT FOR THE YEAR END 31 MARCH 2021
ACCOUNTING AUTHORITY REPORT
FOR THE YEAR ENDED 31 MARCH 2021
1. INTRODUCTION
The directors present the audited annual financial statements that form part of the annual report of the
entity for the year ended 31 March 2021.
The South African Institute for Drug-Free Sport was established by an Act of Parliament ( Drug Free Sport
Act 14 of 1997 ) and is listed as a national public entity in schedule 3A of the Public Finance Management
Act no. 1 of 1999, as amended (PFMA).
The board of directors is the accounting authority in terms of the Public Finance and Management Act no.1
of 1999.
2. DIRECTORS OF THE ENTITY
Non-Executive Directors:
Judge L Mpati
Dr. JH Adams
Dr. MTD Qobose
Mr. G Abrahams
Dr. L Skaal
Mr. DN Bayever
Dr. P Zondi
Dr. SI Manjra
Dr. MC Peenze
Mr. M Quinn
Chief Executive Officer:
Mr. K Galant
Mr. K Galant was the Chief Executive Officer and Board Secretary for the period under review. His business
and postal addresses are as follows:
4th Floor, Sports Science Institute of South Africa P O Box 2553
Boundary Road Clareinch
Newlands 7740
7700
3. PRINCIPAL ACTIVITIES
The principal activities of the entity during the year comprise the development and implementation of
anti-doping policy and procedures. This includes implementing a drug-testing programme across all the
South African sporting codes, providing education and information programmes for all its target markets
and collaborating internationally on the development and harmonisation of anti-doping standards and
procedures.
4. GOING CONCERN
The directors, having made appropriate enquiries, have a reasonable expectation that the entity has
adequate resources to continue in operational existence for the foreseeable future. Therefore they continue
to adopt the going concern basis of accounting in preparing the annual financial statements. Refer to note
22 of the notes to the financial statements for additional disclosure on going concern.
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ACCOUNTING AUTHORITY REPORT FOR THE YEAR END 31 MARCH 2021
ACCOUNTING AUTHORITY REPORT
FOR THE YEAR ENDED 31 MARCH 2021 (Contd.)
5. EVENTS SUBSEQUENT TO STATEMENT OF FINANCIAL POSITION DATE
The directors are not aware of any matters or circumstances arising since the end of the financial year, not
otherwise dealt with in the annual financial statements, which significantly affect the financial position of
the entity or the results of its operations. Refer to note 23 of the notes to financial statements on additional
disclosure on events post reporting date.
6. ADDRESSES
The entity’s business, registered and postal addresses are as follows:
Business and Registered Address: Postal Address:
4th Floor, Sports Science Institute of South Africa P O Box 2553
Boundary Road Clareinch
Newlands 7740
7700
7. JURISDICTION AND DOMICILE
The entity resides and is managed in the Republic of South Africa.
8. EXECUTIVE AUTHORITY
The executive authority for the entity is the Minister of Sport, Arts and Culture.
APPROVAL
The annual financial statements, set out on pages 66 to 100, have been approved by the Chairperson of the
board of directors and are signed by him.
JUDGE L MPATI K GALANT
Chairperson Chief Executive Officer
30 July 2021 30 July 2021
68 SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31 MARCH 2021
2020 2020
Notes R’000
R’000
Restated
REVENUE 28 897 33 601
2.1 28 526 28 726
Non-exchange revenue 2.3 151
Interest received 2.2 220 233
Exchange revenue 4 642
EXPENSES 19 241 31 696
14 208 11 851
Administration expenditure 360 2 840
Education programme 2 904
Doping control 1 412 14 427
Results management 12 1 583
International liaison 345 352
Corporate services 642
SURPLUS 13 9 656 1 905
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STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2021
2021 2020
Notes R’000 R’000
Restated
ASSETS
Non-current assets 1 777 906
Property, plant and equipment 3 1 709 845
Intangible assets 4 68 61
Current assets 15 925 6 131
Inventories 5 405 614
Trade and other receivables from exchange transactions 6 663 982
Receivables from non-exhange transactions 6 - 150
Cash and cash equivalents 7 14 857 4 385
Total assets 17 702 7 037
NET ASSETS AND LIABILITIES
Net assets
Reserves 11 825 2 169
2 169
Accumulated surplus 11 825
Non-Current Liabilities 8 89 -
Finance lease liabilities
Current Liabilities 5 787 4 869
Finance lease liabilities 8 91 15
Credit card facilities 7 17 6
Payables from exchange transactions 9 4 058 2 984
Payables from non-exchange transactions 9 625 625
Financial liabilities 10 996 1 239
Total net assets and liabilities 17 702 7 037
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STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 31 MARCH 2021
Balance as at 31 March 2019 Notes A CCUM ULATE D TOTAL
Surplus for the year 21 SURP LUS
- previously stated R’000 R’000
- correction of prior period error 264
264
Balance at 31 March 2020 1 905
Surplus for the year 1 905 1950
Balance at 31 March 2021 (45)
1 950
(45)
2 169 2 169
9 656 9 656
11 825 11 825
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STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021
Notes 2021 2020
R’000 R’000
Restated
CASH FLOW FROM OPERATING ACTIVITIES
30 429
Cash received from customers 28 754 (31 698)
(17 455)
Cash paid to suppliers and creditors (1 269)
11 298 233
Cash generated from/(utilised by) operations 15.1 148 (2)
(2)
Interest received (1 038)
11 444
Finance costs (346)
(916) (41)
CASH FLOW USED IN INVESTING ACTIVITIES 3 (44)
4 (960) (387)
Addiions to property, plant and equipment
Additions to intangible assets (23) 6
Net cash outflow from investing activities (23) 6
CASH FLOW FROM FINANCING ACTIVITIES (1 418)
5 797
Increase / (decrease) in financial lease liabilities 4 379
Cash inflow/(outflow) from financing activities
Net (decrease) in cash and cash equivalents 15.2 10 461
Cash and cash equivalents at the beginning of the year 15.2 4 379
Cash and cash equivalents at the end of the year 14 840
72 SAIDS ANNUAL REPORT 2020/21
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STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS FOR THE YEAR ENDED 31 MARCH 2021
Actual Approved Difference Actual
2021 Budget vs
R’000
2021 Approved
R’000 R’000
REVENUE 28 897 29 992 1 095
28 526 29 522 996
Non-exchange revenue 69
Interest received 151 220 30
Exchange revenue 220 250
EXPENSES 19 241 28 442 9 201
14 208 13 929 (279)
Administration expenditure 1 426
Education programme 360 1 786 6 704
Doping control 2 904 9 608
Results management 2 382 970
International projects 1 412 245
Corporate services 12 257 135
Capital expenditure* 480
345 1 550 -
NET SURPLUS/(DEFICIT) -
- 9 656
9 656
* the capital expenditure budget is disclosed to show that the entity did not budget for a surplus or a deficit.
** actual capital expenditure is capitalised and is disclosed in the statement of financial position.
Refer to note 20 for the explanations of differences in approved budget versus actual expenditure
73SAIDS ANNUAL REPORT 2020/21
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2021
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
ACCOUNTING POLICIES
The following are the policies of the entity which are, in all material respects, consistent with those applied in
the previous year, except as otherwise indicated:
1. BASIS OF PREPARATION
The annual financial statements have been prepared in accordance with the effective Standards of
Generally Recognised Accounting Practice (GRAP), including any interpretations, guidelines and
directives issued by the Accounting Standards Board. The annual financial statements have been
prepared on the accrual basis of accounting and are in accordance with the historical cost convention,
except where indicated otherwise.
The financial statements are presented in South African Rands as it is the currency in which the majority
of the entity's transactions are denominated.
The figures as disclosed in the financial statements are rounded to the nearest thousand South African
Rand (R'000).
Going concern assumption
The annual financial statements have been prepared on the going concern basis.
1.1. REVENUE
Revenue is measured at the fair value of the consideration received or receivable.
1.1.1 REVENUE FROM NON-EXCHANGE TRANSACTIONS
Revenue arising from non-exchange transactions is recognised in accordance with the requirements
of the Standards of GRAP on revenue from non-exchange transactions. Revenue from non-exchange
transactions refers to transactions where the entity received revenue from another entity without directly
giving approximately equal value in exchange. Revenue from non-exchange transactions is generally
recognised to the extent that the related receipt or receivable qualifies for recognition as an asset and
there is no liability to repay the amount. Where a transfer is subject to conditions that, if unfulfilled, require
the return of the transferred resources, the entity recognises a liability until the condition is fulfilled.
Lottery funding was received for specific projects as per the Lottery funding application. Revenue is
recognised to the extent the funding has been utilised for the respective projects.
Revenue from non-exchange transactions is measured at the amount of the increase in net assets
recognised by the entity.
1.1.2 REVENUE FROM EXCHANGE TRANSACTIONS
Revenue arising from exchange transactions is recognised when the outcome of the transaction can be
estimated reliably when all the following conditions are satisfied:
i) The amount of revenue can be measured reliably;
ii) It is probable that the economic benefits or service potential associated with the transaction will
flow to the entlty;
iii) The stage of completion of the transaction at the reporting date can be measured reliably.
v) The costs incurred for the transaction can be measured reliably.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.1. REVENUE (contd.)
1.1.3 INTEREST RECEIVED
Interest received is recognised using the effective interest rate method.
1.2 IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE
Irregular expenditure means expenditure other than authorised expenditure, incurred in contravention of
or not in accordance with a requirement of any applicable legislation.
Fruitless and wasteful expenditure means expenditure which was made in vain and could have been
avoided had reasonable care been exercised.
All irregular, fruitless and wasteful expenditure is charged against income in the period in which it is
incurred.
Irregular, fruitless and wasteful expenditure previously charged against income and subsequently
recovered shall be recognised against income in the period it is recovered
1.3 FOREIGN CURRENCIES
Transactions in currencies other than the entity’s reporting currency (South African Rand) are initially
recorded at the rates of exchange ruling on the dates of the transactions. Exchange differences arising
from the settlement of such transactions are recognised in the statement of financial performance.
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange
ruling on the balance sheet date. Unrealised differences on monetary assets and liabilities are recognised
in the statement of financial performance in the period in which they occurred.
1.4 PROPERTY, PLANT AND EQUIPMENT
The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if:
i) It is probable that the future economic benefits or service potential asassociated with the item will flow
to the entity, and
ii) the cost or fair value of the item can be measured reliably
Property, plant and equipment is measured at cost less accumulated depreciation and accumulated
impairment losses.
The actual lives of the assets and residual values are assessed annually and may vary dependlng on a
number of factors. In reassessing asset lives, factors such as technological innovation, product life cycles
and maintenance programmes are taken into account. Residual value assessments consider issues such
as future market conditions, the remaining life of the asset and projected disposal values. Consideration
is also given to the extent of current profits and losses on the disposal of similar assets.
Improvements to leased property capitalised and classified as property, plant and equipment. The
improvements are stated at cost.
The useful life of leasehold improvements is the period over which the improvements are expected to be
available for use by the South African Institute for Drug free Sport.
76 SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.4 PROPERTY, PLANT AND EQUIPMENT (contd.)
Depreciation is calculated on a straight-line basis over the useful life of the asset.
The useful lives are: Estimated useful life
Item 3 years
Computer Equipment 3 - 6 years
Furniture and Fittings 4 - 6 years
Motor Vehicles 1.5 - 6 years
Office Equipment 5 years
Leasehold Improvements
The residual values, useful lives and depreciation method of property, plant and equipment are reviewed
on an annual basis. Profits and losses on disposal of property, plant and equipment are credited and
charged to the statement of financial performance. The assets are reviewed for impairment on an annual
basis. When events or changes in circumstances indicate that the carrying value may not be recoverable,
the assets are written down to their recoverable amount and any adjustments shall be recognised
immediately in surplus or deficit; unless the asset is carried at a revalued amount, in which case the
decrease shall be debited directly in net assets to the extent any credit balance exists in the revaluation
surplus in respect of that asset. Property, plant and equipment is derecognised on disposal or when
no future economic benefits or service potential are expected from its use or disposal. The gain or loss
arising from the derecognition is included in surplus or deficit when the item is derecognised. Gains and
losses on disposals are determined by comparing proceeds with carrying amounts and are recognised in
profit or loss in the period.
1.5 INTANGIBLE ASSETS
An intangible asset is recognised when:
i) It is probable that the expected future economic benefits or service potential that are attributable to
the asset will flow to the entity; and
ii) the cost or fair value of the asset can be measured reliably.
Intangible assets are initially recognised at cost. Subsequent to initial recognition, intangible assets
are carried at cost less accumulated amortisation and accumulated impairment losses. The cost (or
depreciable amount) of intangible assets with finite useful lives is amortised over the estimated useful
lives.
The residual value of an intangible asset with a finite useful life shall be assumed to be zero unless:
a) there is a commitment by a third party to acquire the asset at the end of its useful life; or
b) there is an active market for the asset; and
i) residual value can be determined by reference to that market; and
ii) It is probable that such a market will exist at the end of the asset’s useful life.
77SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.5 INTANGIBLE ASSETS (contd.)
An annual assessment, at the reporting date, is calculated on intangible assets to determine if the assets
are impaired.
Amortisation is charged so as to write off the cost of intangible assets with finite useful lives over their
estimated useful lives using the straight-line method. Amortisation commences when the asset is ready
for its intended use. The annual amortisation charges are based on the following estimated average
asset lives:
Item Estimated useful life
Computer Software 1 - 3 years
Website 1 - 3 years
The amortisation period and the amortisation method for an intangible asset with a finite useful life are
reviewed at each reporting date and any changes are recognised as a change in accounting estimate in
the statement of financial performance.
An intangible asset is derecognised when the asset is disposed of or when there are no further economic
benefits or service potential expected from the use of the asset. The gain or loss arising on the disposal
or retirement of an intangible asset is determined as the difference between the sales proceeds and the
carrying amount and is included in surplus or deficit when the item is derecognised.
1.6 INVENTORIES
Inventory consists of doping control test kits.
Inventories are initially measured at cost.
Inventories are recognised as an asset if;
i) it is probable that future economic benefits or service potential associated with the item will flow to
the entity; and
ii) the cost of the inventories can be measured reliably.
Subsequently, inventories are measured at the lower of cost and current replacement cost. Cost is
determined on a first -in-first-out basis.
The amount of any write-down of inventories to net replacement cost shall be recognised as an expense
in the period the write-down or loss occurs.
The amount of any reversal of any write-downs of inventories, arising from an increase in net realisable
value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the
period in which the reversal occurs.
1.7 FINANCIAL INSTRUMENTS
Financial assets and financial liabilities are initially recorded at fair value (plus any directly attributable
transaction costs, except in the case of those classified at fair value through surplus or deficit). For those
financial instruments that are not subsequently held at fair value, the entity assesses whether there is any
objective evidence of impairment at each balance sheet date.
78 SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.7 FINANCIAL INSTRUMENTS (contd.)
Cash and cash equivalents are initially recognised at fair value.
Financial liabilities are recognised when there is an obligation to transfer benefits and that obligation is
a contractual liability to deliver cash or another financial asset or to exchange financial instruments with
another entity on potentially unfavourable terms. Financial liabilities are derecognised when they are
extinguished, that is discharged, cancelled or expired.
If a legally enforceable right exists to set off recognised amounts of financial assets and liabilities, which
are in determinable monetary amounts, and there is the intention to settle net, the relevant financial
assets and liabilities are offset.
Interest costs are charged to the statement of financial performance in the year in which they accrue.
Premiums or discounts arising from the difference between the net proceeds of financial instruments
purchased or issued and the amounts receivable or repayable at maturity are included in the effective
interest calculation and taken to net finance costs over the life of the instrument.
There are three categories of financial assets and financial liabilities.
These are described as follows:
(i) Financial assets and financial liabilities at fair value through surplus or deficit
All gains or losses arising from changes in the fair value of financial assets or financial liabilities within this
category are recognised in the statement of financial performance.
(ii) Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or determinable payments that are
not quoted on an active market. They arise when the entity provides money, goods or services directly
to a debtor with no intention of trading the receivable. They are included in current assets, except for
maturities of greater than 12 months after the statement of financial position date which are classified as
non-current assets. Loans and receivables are initially recognised at fair value including originating fees
and transaction costs, and subsequently measured at amortised cost using the effective interest method
less provision for impairment. Loans and receivables include trade receivables, accrued income and cash
and cash equivalents.
a. Trade receivables
Trade receivables are initially recognised at fair value and subsequently measured at amortised cost less
provision for impairment.
A provision for impairment of trade receivables is recognised when there is objective evidence that the
entity will not be able to collect all amounts due according to the terms of the receivables. The amount of
the provision is the difference between the asset’s carrying value and the present value of the estimated
future cash flows discounted at the original effective interest rate. This provision is recognised in the
statement of financial performance.
79SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.7 FINANCIAL INSTRUMENTS (contd.)
b. Cash and cash equivalents
In the statement of financial position, cash and cash equivalents includes cash on hand, bank deposits
repayable on demand and other short-term highly liquid investments with original maturities of three
months or less. In the cash flow statement, cash and cash equivalents also includes bank overdrafts
which are shown within borrowings in current liabilities on the statement of financial position.
(iii) Financial liabilities held at amortised cost
Financial liabilities held at amortised cost include trade payables, accruals, other payables and borrowings.
a. Trade payables
Trade payables are initially recognised at fair value and subsequently measured at amortised cost
using the effective interest rate method. Trade payables are analysed between current and non-current
liabilities on the face of the statement of financial position, depending on when the obligation to settle
will be realised.
b. Borrowings
Borrowings are recognised initially at fair value, net of transaction costs and are subsequently stated at
amortised cost and include accrued interest and prepaid interest. Borrowings are classified as current
liabilities unless the entity has an unconditional right to defer settlement of the liability for at least 12
months from the statement of financial position date. Bank overdrafts are shown within borrowings
in current liabilities and are included within cash and cash equivalents on the face of the cash flow
statement as they form an integral part
1.8 PROVISIONS
Provisions are recognised when the entity has a present legal or constructive obligation as a result of a
past event, it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligation, and a reliable estimate of the obligation can be made.
Provisions are measured at the present value at the reporting date at the best estimate of the expenditure
required to settle the obligation.
1.9 LEASES
Leases where the entity assumes substantially all the risks and rewards of ownership of assets, are
classified as finance leases. All other leases are classified as operating leases.
Finance Leases
At the commencement of the lease term, assets and liabilities are recognised at the lower of the present
value of future minimum lease payments and fair value of the leased item.
Assets subject to finance lease agreements are capitalised at their cash cost equivalent and the
corresponding liabilities are raised. The cost of the assets are depreciated at appropriate rates on the
straight-line basis over the estimated useful lives of the assets. Minimum lease payments are apportioned
between the lease finance cost and the reduction of the outstanding liability using the effective interest
rate method. Lease finance costs are expensed when accrued.
80 SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.9 LEASES (contd.)
Operating Leases
Lease payments under operating leases are recognised in profit and loss on a straight line basis over the
expected lease term.
1.10 BUDGET INFORMATION
The budget is presented on the accrual basis and is presented by function. The budget was approved for
the 2020/2021 financial year.
1.11 SIGNIFICANT JUDGEMENTS AND ESTIMATES
In determining and applying accounting policies, judgement is often required where the choice of specific
policy, assumption or accounting estimate to be followed could materially affect the reported results or
net position of the entity, should it later be determined that a different choice be more appropriate.
Management considers the following to be areas of significant judgement and estimation for the entity
due to greater complexity and/or particularly subject to the exercise of judgement:
Property, plant and equipment and intangible assets
The determination of the useful economic life and residual value of property, plant and equipment and
intangible assets is subject to management estimation. The entity regularly reviews all of its depreciation
and amortisation rates and residual values to take account of any changes in circumstances, and any
changes that could affect prospective depreciation and amortisation charges and asset carrying values.
Trade and other receivables
The determination of the provision for doubtful debts is subject to management estimation. Management
examines each debtor on a line by line basis and determines the likelihood of recovery based on factors
such as historical experience and payment history of the debtor. Management also considers the ability
of the debtor to settle their account.
1.12 EMPLOYEE BENEFITS
Wages, salaries and statutory contributions for current employees are recognised in the statement of
financial performance as the employees’ services are rendered. Contributions to defined contribution
plans are recognised as an employee benefit expenses when they are due.
1.13 RELATED PARTIES
Related party relationships are deemed to exist where one party has the ability to:
i) control the other party; or
ii) exercise significant influence over the other party in making financial and operating decisions.
1.14 STATUTORY RECEIVABLES
Statutory receivables are receivables that:
- arise from legislation, supporting regulations, or similar means; and
- require settlement by another entity in cash or another financial asset.
The transaction amount for a statutory receivable means the amount specified in, or calculated, levied or
charged in accordance with, legislation, supporting regulations,
or similar means.
81SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING POLICIES (Continued)
1.14 STATUTORY RECEIVABLES (contd.)
An entity shall recognise statutory receivables as follows:
i) if the transaction is an exchange transaction, using GRAP 9;
ii) if the transaction is a non-exchange transaction using, GRAP 23: or
iii) if the transaction is not within the scope of the standards of GRAP listed in (i) and (ii) or another GRAP
Standard, the receivable is recognised when the definition of an asset is met, and when it is probable
that the future economic benefits or service potential to the entity and the transaction can be measured
reliably
Statutory receivables are initially measured at their transaction amount and are subsequentially measured
using the cost method. Under the cost method, the initial measurement of the receivable is changed
subsequent to initial recognition to reflect any:
- interest or other charges that may have accrued on the receivable
- impairment losses; and
- amounts derecognised
1.15 NEW STANDARDS AND INTERPRETATIONS
Standards and interpretations approved, but not yet effective
The entity has not applied the following standards and interpretations, which have been approved and
are mandatory for the entity's accounting periods beginning on or after 1 April 2021 or later periods:
Standard/Interpretation: Effective date: Expected impact:
- GRAP 104 Financial Instruments Periods beginning on or after
To be determined It is unlikely that there will be
a material impact
82 SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
2. REVENUE Notes 2021 2020
R’000
2.1 Non-exchange revenue R’000 Restated
Grant - Department of Sport, Arts and Culture
National Lotteries Commission 28 283 25 644
Fines - Doping Transgressions 243 2 782
- 300
28 526 28 726
*included in the grant from DSAC is an amount of R 2 million that the
department has earmarked for the maintenance of South African Doping Control Laboratory.
2.2 Exchange revenue
Doping control sales 181 4 451
111
Gain/(Loss) on foreign exchange - -
34
Insurance claims* - 46
Sundry income 38 4 642
Bad debts recovered -
220
* insurance claims relate to claims paid out by the entity's insurers on the loss and/or damage to property,
plant and equipment
2.3 Interest received
Interest earned on bank balances 21 151 233
83SAIDS ANNUAL REPORT 2020/21
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
3. PROPERTY, PLANT AND EQUIPMENT
R’000 R’000 R’000 R’000 R’000 R’000
TOTAL
2021 Computer Furniture Motor Office Leasehold
equipment & fittings vehicles equipment improvements
Carrying value at the 264 22 230 316 11 844
beginning of the year 674 383 403 937 42 2 440
(410) (363) (173) (621) (31) (1 598)
Cost (7) (312)
- (159)
Accumulated depreciation 639 311 - 1 178
- - -
Depreciation (129) (17) - 30 -
54 - - 49
Additions 174 - - (30) (49)
19 4
Disposals - 42 1 709
(19) (38) 3 569
Cost - (1 859)
-
Accumulated depreciation - - -
- 441
Carrying value at the end 311 58 869 467 (441)
of the year 848 418 1 042 1 219 19
(537) (360) (173) (751) 42 771
Cost (23) 2 180
(8) (1 410)
Accumulated depreciation (295)
-
Fully depreciated assets - - - - 370
still in use - 219 - 150 - (1)
(219) - (150) - 110
Cost 73 -
- (108)
Accumulated depreciation (73) - -
-
2020 116 46 256 332 11 -
Carrying value at the 497 409 403 828 42
beginning of the year (381 ) (363) (147) (496) (31) 844
2 440
Cost (140) - (1 598)
124 -
Accumulated depreciation - - -
15 460
Depreciation (98) (23) (26) (15) (460)
Additions 246 - - -
-
Disposals - (1) - -
Cost 69 26 -
Accumulated depreciation (69) (24) -
Correction of prior period error - - -
Cost - - -
Accumulated depreciation - - -
Carrying value at the end of 264 22 230 316
the year 674 383 403 937
Cost (410) (363) (173) (621)
Accumulated depreciation
Fully depreciated assets
still in use - - - -
238 - 150
Cost 73 (238) - (150)
Accumulated depreciation (73)
84 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 - 0
- -
PROPERTY, PLANT AND EQUIPMENT (contd.) - -
1 1
Repairs and maintenance relating to property, plant Notes
and equipment 1 2
Computer Equipment 21
Furniture and Fittings 21
Leasehold Improvements 21
Motor Vehicles 21
Office Equipment 21
4. INTANGIBLE ASS ETS R’000 R’000 R’000
Cost
2021 Notes Accumulated Carrying
83 amortisation value
79
Computer software 162 (71) 13
Website (24) 55
Total (95) 68
2020 78 (54) 26
118 (58) 61
Computer software 21 (40) (35)
-previously stated 4
-correction of prior period error
Website 40 (4) 35
-previously stated - - -
-correction of prior period error 21 (40) 4
(35)
Total 118 (58)
61
Reconciliation 2021 2020
R’000 R’000
Carrying value at the beginning of the year
Additions 61 40
- Computer software 44 41
- Website 5
Disposals - Cost 40 1
Disposals - Accumulated Amortisation 40
Amortisation -
- Computer software - -
- Website -
Carrying value at the end of the year (37)
(17) (21)
(20) (16)
(4)
68
61
85SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
5. INVENTORIES 405 614
Doping control test kits
The cost of inventories recognised as an expense during the year amounts to R 265 237 (2020: R 934 833).
6. RECEIVABLES 310 777
Receivables from exchange transactions 310 773
Receivables 21 - 4
-previously stated
-correction of prior period error
Prepayments 234 106
Sundry debtors 119 99
-previously stated 119 97
-correction of prior period error 21 -
663 2
982
The recoverability of each debtor is assessed and where doubtful, an allowance is raised.
Receivables analysis:
0 – 30 days 71 191
417
30 – 60 days 5 52
215
60 – 120 days 30 (98)
777
Over 120 days 331
Allowance for doubtful debts (127)
310
Receivables from non-exchange transactions - 150
Statutory receivables
The carrying value of statutory receivables approximates their fair value. The recoverability of statutory
receivables is assessed and where doubtful, an allowance is raised.
Statutory receivables analysis
0 - 30 days - -
30 - 60 days --
60 - 120 days --
Over 120 days 300 (150)
Allowance for doubtful debts (300) (150)
- 150
86 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
Allowance for doubtful debts 248 132
Carrying amount at beginning of year (58) (86)
Prior year write offs 237 248
Allowance raised in the current year (46)
Prior year allowance reversed - 248
Carrying amount at end of year 427
*Included in the allowance for doubtful debts above is an allowance for doubtful debts relating to statutory
receivables
7. CASH AND CASH EQUIVALENTS 2021 2020
R’000 R’000
Bank and cash balance 14 857 4 385
Credit card balance (17) ( 6)
8. FINANCE LEASE LIABILITIES 89 -
Non-current 91 15
Finance lease liabilities 180 15
Current 89
Finance lease liabilities 91 -
Total borrowings 180 15
Non-current liabilities 15
Current liabilities
Gross finance lease liabilities - minimum lease payments: 101 16
No later than 1 year 92 -
Later than 1 year but no later than 5 years - -
Later than 5 years 193
(13) 16
Future finance charges on finance leases 180 (1)
Present value of finance lease liabilities 15
The present value of finance lease liabilities is as follows:
No later than 1 year 91 15
Later than 1 year but no later than 5 years 89 -
Later than 5 years -
-
These finance lease agreements relate to cellphone contracts. 180 15
87SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
9. PAYABLES 2021 2020
R’000 R’000
Payables from exchange transactions
Payables 3 159 2 005
Accruals 899 927
4 058 2 933
Correction of prior period error 21 - 51
4 058 2 984
Payables from exchange transactions
Payables 625 625
10. FINANCIAL LIABILITIES 1 239 4 022
Unspent conditional grants - -
Balance unspent at the beginning of the year
Current year receipts (243) (2 782)
Conditions met and transferred to revenue
Conditions still to be met at the end of the year 996 1 239
11. DIRECTORS AND AUDIT COMMITTEE REMUNERATION
The following amounts were paid or credited to the director during the year.
Executive and senior Salary Bonus Allowances Employer Total
Benefits, contributions
management
Reimbursements,
Subsistence
Mr. K Galant (CEO) R’000 R’000 R’000 R’000 1 475 1 645
Mr. F Galant (General Manager) 1 364 - 1 109 1 201 1 181
Mr. O Ngwane (CFO) 857 - 180 848 825
687 - 164 56 3 524
104 3 652
Non Executive Directors Number of meetings Honoraria Subsistence & Total 2
attended Reimbursements 8
32
Judge L Mpati **(Chairperson) Board Other R’000 R’000 - 4
4 0 - 0 15
30
Dr. JH Adams 30 12 0 12 -
23
Dr. MTD Qobose 30 12 0 12 20
Mr. G Abrahams 30 - 0- 30
*(Deputy Chairperson) 30 0 12 162
Mr. DN Bayever 12
3 814
Dr. L Skaal 40 16 0 16
Dr. P Zondi 40 16 0 16
Mr. M Quinn 40 16 0 16
Dr.SI Manjra 40 16 0 16
Dr. MC Peenze*** 44 23 0 23
Total directors remuneration 121
* This member serves on a pro bono basis 3 645
** No remuneration paid as employed in the public sector
*** This member serves as a board representative on the entity’s Audit and Risk Committee
(ARC), ARC meetings attended are included in this note as “Other meetings”.
88 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
11. DIRECTORS AND AUDIT AND RISK COMMITTEE REMUNERATION (contd).
2021 2020
R’000
R’000
Audit and Risk Committee
The following amounts were paid to the audit committee members during the year.
Audit Other Honoraria Reimbursements Total
Committee meetings
R’000 R’000 19
Meetings - 15
Adv. D Mitchell (Chairperson) 4 - 19 - 37
- 15 - - 15
Mr. J George 4 - 15
Dr. MC Peenze - -- 15 -
(board representative)* 4 15 - 11
Mr. M Burton 15 - 63 7
4
Mrs. M Casey 70
4
* This member serves on a pro bono basis
12. EMPLOYEE BENEFITS
Defined Contribution Plan
Included in payroll costs are contributions to a defined contribution retirement plan in respect of
services in a particular period. Contributions made by the entity are charged to the statement of financial
performance as they are incurred.
The total entity contribution to such schemes for the year amounted to R 689 466 (2020: R 638 932).
The funds cover the eligible employees, other than those employees who opt to be or are required by
legislation to be members of various Industry Funds.
Medical Aid
The company contributes to a Medical Aid scheme for employees. The costs of these contributions are
charged to the statement of financial performance as they are incurred.
The total entity contributions to such schemes for the year amounted to R 194 688 (2020: R 184 548).
89SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
13. SURPLUS FROM OPERATIONS 2021 2020
R’000 R’000
Surplus from operations has been arrived at after the following: Restated
Revenue
Interest received 151 233
Doping control sales 181 4 451
Government grants 28 283 25 644
Gain on foreign exchange
- 111
Expenditure 997 903
Auditor’s remuneration 242 56
Internal audit fees 21
Amortisation of intangible assets 37
Depreciation of property, plant and equipment 312 295
Loss on foreign exchange 46 -
Directors‘ remuneration 3 645
Laboratory analysis 856 3 814
Courier cost 283 5 823
DCO travel, accommodation and reimbursement 474
Doping control purchases 262 1 871
Office rental 1 215 4 114
Salaries 8 223 929
Seminars and workshops 74 1 170
Investigations and Intelligence 679 7 905
799
744
14. FINANCIAL RISK MANAGEMENT
Financial Risk Factors
The entity's activities expose it to a variety of financial risks: market risk (including foreign exchange
risk, cash flow, interest rate risk and liquidity risk. The overall risk management programme focuses on
the unpredictability of financial markets and seeks to minimise potentially adverse effects on the entity's
financial performance.
Foreign Exchange Risk
The entity carries out a significant portion of its sales in foreign currencies. Foreign exchange risk arises
when recognised assets and liabilities are denominated in a currency that is not the entity's functional
currency. The overall risk is not deemed to be material to the entity. The sensitivity analysis in the table
below shows the pre-tax increase/(decrease) in surplus/(deficit) that would result from the noted
percentages in listed exchange rates, all other factors remaining constant.
90 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
14. FINANCIAL RISK MANAGEMENT (Contd.)
Foreign Currency Sensitivity
The following table details the entities sensitivity to a change in the South African Rand against the
respective foreign currencies. As the risks are symmetrical in nature, a strengthening or weakening of
the South African Rand would result in an equal but opposite amount to that detailed in the sensitivity
analysis below:
2021 2020
R’000 R’000
2021 2020 (134)
14.78 90
USD: 17% (2020: 23%) 17.35 17.75 (1 5) 4
EUR: 12% (2020: 22%) 15.68
CHF: 19% (2020: 33%) 19.79 1
19.38 2
Foreign Currency Risk 206 596
Financial Assets 13 -
USD
EUR 118 12
22 408
Financial Liabilities 10
USD 12
EUR
CHF
Interest Rate Risk
The entity is not exposed to any interest rate risk on its financial liabilities. Short-term cash surpluses are
deposited with a commercial bank of a high quality credit standing. These deposits attract interest at
rates linked directly to the prime overdraft rate. The entity is also exposed to future cash flow fluctuation
risk due to changes in variable market interest rates.
Interest Rate Sensitivity
The following table details the entities sensitivity to an increase in the interest rate payable on deposits
held by financial institutions. As the risks are symmetrical in nature, a decrease in the interest rate would
result in an equal but opposite amount. The cash flow risk associated with net cash is such that an
increase/(decrease) of 100 basis points in interest rates at the reporting date would have impacted
surplus/(deficit) for the year by
Cash 149 44
Credit Risk
The entity only deposits cash surpluses into Treasury approved banking institutions. The entity has no
significant concentration of credit risk and it has suitable policies in place to ensure that sales are made
to customers with an appropriate credit history.
Trade account receivables comprise a widespread customer base. On-going credit evaluations of the
ability of customers to settle their debt is performed. At 31 March 2021 the entity had R 14 839 758
invested in National Treasury approved banking institutions (2020: R 4 385 636).
Accounts receivable N otes 2021 2020
Correction of prior period error 21 R’000 R’000
437 1 171
- (300)
437 871
91SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
14. FINANCIAL RISK MANAGEMENT (Contd.)
Liquidity Risk
Liquidity risk is the risk that the entity will not be able to meet its financial obligations as they fall due.
Operational, capital and regulatory requirements are considered in the management of liquidity risk, in
conjunction with short-term and long-term forecast information.
The entity has minimised its liquidity risk by monitoring forecast cash flows and ensuring that it has
adequate resources to meet its financial obligations.
The table below analyses the entities financial liabilities into relevant maturity groupings based on the
remaining period at the statement of financial position date to the contracted settlement date. The
amounts disclosed in the table are the contractual undiscounted cash flows and are payable within a
period of 12 months.
Finance lease liabilities Notes 101 16
Credit card facilities 21 17 6
21
Payables from exchange transactions 4 058 2 984
- payables 4 058 2 933
- correction of prior period error
Payables from non-exchange transactions - 51
- payables 625 625
- correction of prior period error 625
-
- 625
Financial liabilities 996 1 239
15. CASH FLOW NOTES 9 656 1 905
15 .1 Reconciliation of net surplus to cash generated from operations 37 21
Net surplus for the year 312 295
Adjusted for: 46 (111)
Amortisation of intangible assets 188 259
Depreciation of property, plant and equipment
(Gain)/Loss on foreign exchange - -
Bad debts - -
Sundry income 4 6
(Profit)/Loss on transfers/disposals of assets (151) ( 233)
Stock written off 2 2
Interest received 10 094 2 144
Finance costs 1 205 (3 413)
Operating surplus before working capital changes 244 116
Working capital changes 757 (3 080)
Decrease/(Increase) in accounts receivable 205 (449)
Increase/(Decrease) in accounts payable
Decrease/(increase) in inventories 11 298 (1 269)
Cash generated from/(utilised by) operations
92 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
15. CASH FLOW NOTES (Contd.) 2021 2020
R’000 R’000
15.2 Cash and cash equivalents
At the beginning of the year 4 379 5 795
Bank and cash balances
At the end of the year 14 857 4 385
Bank and cash balances (17) (6)
Credit card facilities
14 840 4 379
16. OPERATING LEASE COMMITMENTS
The operating leases comprise rentals of premises.
The total future minimum lease payments under these leases are as follows:
Due within one year 225 1 334
Due between one to five years - 225
225 1 559
The entity leases offices from the Sports Science Institute of South Africa from 01 June 2019 to 31 May
2021. The current lease payment is R 112 681.22 per month with an annual escalation rate of 9% effective
on 01 June every year. No contingent rent is payable. The lease agreement is renewable at the end of
the lease term.
17. FRUITLESS AND WASTEFUL EXPENDITURE 2021 2020
R’000 R’000
Current year
- 20
Reconciliation of fruitless and wasteful expenditure
Opening balance 20 20
Add: fruitless and wasteful expenditure relating to current year - -
Less: Amounts written off by the accounting authority -
Fruitless and wasteful expenditure awaiting to be written off (20)
- 20
Analysis of expenditure awaiting to be written off per age classification - -
Current year - 20
Prior years - 20
Total
93SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
17. FRUITLESS AND WASTEFUL EXPENDITURE (Contd.) 2021 2020
R’000 R’000
Incidents Disciplinary steps taken / criminal proceedings
No incidents identifed Not applicable
Nature of expenditure - -
Penalties - -
Interest on late payment - -
18. IRREGULAR EXPENDITURE
Reconciliation of irregular expenditure 1 507 85
Opening balance
Add: Irregular expenditure - relating to prior year - -
Add: Irregular expenditure - relating to current year
Less: Amounts written off by the accounting authority 1 301 1 422
Less: Amounts recoverable (not written off)
Less: Amounts not recoverable (not written off) - -
Irregular expenditure awaiting to be written off
- -
- -
2 808 1 507
Analysis of awaiting write-off per age classification 1 301 1 422
Current year
Prior years 1 507 85
Total 2 808 1 507
Incidents Disciplinary steps taken / criminal proceedings
Non-compliance with: The instances of non-compliance in the prior year were
- Practice Note 8 of 2008/2009 identified by the AGSA during the audit process in the
- Practice Note 7 of 2009/2010 prior year. The incidents were investigated accordingly.
- Treasury instruction Note 3 of 2016/17 Investigations revealed that there was no fraudulent,
- Treasury instruction Note 4A of 2016/17 criminal or any other misconduct. The entity did not suffer
any financial losses as the expenditure was necessary and
was incurred in the carrying on of the entity's operations.
No disciplinary steps or criminal/legal action was deemed
necessary. Employees will be taken for training to improve
their knowledge and understanding of Treasury Regulations.
The current year's instance of non-compliance (relating to
the printing contract) will be investigated accordingly.
2021 2020
R’000 R’000
Irregular expenditure relating to the current year 1 301 1 422
Expenditure considered irregular as a result of the following incidents:
The tender processes for Internal Audit Services and Courier Services was found to be irregular due
to bid committees not being constituted appropriately or as per the entity's SCM Policy. The 2 contracts
were deemed irregular during the prior year's audit.
No approval was sought from the National Treasury for contracts extensions in excess of 15% variation
threshold. The 2 contracts concerned are for Legal assistance as well as Investigations and Intelligence.
The 2 contracts were deemed irregular during the prior year's audit.
The printing contract/lease for the printers expired in April during lockdown. The contract defaulted to a
month to month contract with ETG without prior approval from National Treasury. The period for which
94 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
IRREGULAR EXPENDITURE (Contd.) 97 -
242 56
the lease is out of contract is considered to be irregular. 1 015
- 103
Nature of spend - 249
Printing and stationery 680
Internal audit fees 283 -
Declaration of Interest
Tax Compliance 1 301 1 423
Contract extensions (investigations & legal assistance)
Courier services
19. RELATED PARTIES 2021 2020
R’000 R’000
The following have been identified as related parties:
Related party Nature of relationship
Department of Sport, Arts and Culture (DSAC) Executive authority and major funder
Directors Ability to exercise significant influence
Boxing South Africa (BSA) Entity is a member of the same controlling entity (DSAC)
Department of Sport Arts and Culture (formerly known as Sport and Recreation South Africa)
The South African Institute for Drug-Free Sport receives the majority of its funding from the Department
of Sport, Arts and Culture (formerly known as Sport and Recreation South Africa). The following
transactions were entered into between the two parties:
Revenue received 28 283 25 644
Grant received 3 645 3 814
Transactions
Directors (refer note 11)
20. EXPLANATION OF DIFFERENCE IN APPROVED BUDGET 2020
AND ACTUAL EXPENDITURE R’000
Revenue 996
Non exchange revenue: Lower spend of National Lotteries Commission grant
(refer below for explanation under Education expenses)
Exchange revenue: Doping control sales lower than budgeted due to the suspension of 69
sport and testing as a result of the COVID - 19 pandemic
Exchange revenue includes income items which were not budgeted for as follows:
- Bad debts recovered -
- Sundry income 38
Interest received lower than budgeted 69
Expenses
Administration:
Administration expenses are relatively on par with the budgeted amounts as these are the costs that are
static and are required to keep the entity's operations running, even at reduced levels of activity resulting
from the COVID-19 pandemic
Education: Underspent in all areas due to reasons outlined below.
95SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
20. EXPLANATION OF DIFFERENCE IN APPROVED BUDGET AND ACTUAL EXPENDITURE (Contd.)
Due to the COVID -19 pandemic and the consequent suspension of sport as well as national lockdown,
education activities and event were also suspended.
This resulted in the majority of the Education being underspent for the financial year
The education department leveraged the use of technology and various online platforms to host a
number of its education sessions/events
Underspending in the Education Department: 1 426
Doping control: Underspent in a majority of areas due to reasons outline below
Due to the COVID - 19 pandemic and consequent national lockdown, testing was suspended
from 15 March 2020 until 09 December 2020.
Testing resumed on 09 December 2022 when lockdown restrictions eased up, but due to the
increase in positive COVID - 19 cases during the festive season testing was suspended
again on 22 December 2020. Testing resumed again on 08 February 2021.
This resulted in reduced spending in numerous areas the Doping Control department as
the primary driver of their costs is testing.
Spending on Investigations and Intelligence did not reduce as this is a monthly rental of
the iBASE software used in this area as well as a monthly consultation with Colonel Michael
Sales. The Colonel assists with the investigations and is the owner of the iBASE software used.
Underspending in the Doping Control Department: 6 704
Results management: Below the budget overall 970
Underspent in the following areas
- Remuneration: Tribunal members 282
-Transcription services 153
- Appeals 108
-Legal defence fund 500
These areas are underspent due to the COVID-19 pandemic as hearings could not be held
due to Lockdown restrictions and COVID -19 Regulations
Corporate services: Cost savings on travel, accommodation and subsistence due to restrictions
imposed as a result of the pandemic 135
International liaison: Cost savings on travel, accommodation and subsistence due to restrictions
imposed as a result of the pandemic 245
96 SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT 2021 2020
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 R’000 R’000
21. CO RRECT ION OF ERRO R IN TE RMS OF GRAP 3 2 933
21.1 Payables from exchange transactions 6
Balance previously reported 25
Invoices not recognised 27
- Storage costs
- DCO reimbursement (7)
- International testing services 2 984
Reversal of invalid expense 976
- Remuneration: Tribunal members 4
Balance now reported
2
21.2 Receivables form exchange transactions 982
Balance previously reported
Trade receivable not recognised 2 214
- Doping control sales - USADA
Sundry receivable not recognised 4
- Accommodation refund due 2
Balance now reported
7
21.3 Accumulated net surplus/(deficit)
Balance previously reported (6)
Receivables not recognised (25)
- Doping control sales - USADA (27)
- Accommodation refund due 2 169
Reversal of invalid expense
- Remuneration: Tribunal members
Expenses not recognised
- Storage costs
- DCO reimbursement
- International testing services
Balance now reported
97SAIDS ANNUAL REPORT 2020/21
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
21. CORRECTION OF ERROR IN TERMS OF GRAP 3 (Contd.) 2021 2020
R’000 R’000
21.4 Interest received
Interest received not disclosed as a separate note -
Balance previously disclosed 233
Disclosure in note 2.3 233
Balance now disclosed
0
21.5 Repairs and maintenance relating to property, plant and equipment
-
Repairs and maintenance relating to property, plant and equipment not disclosed 0
separately in the notes -
Balance previously disclosed -
1
Disclosure in note 3 2
- Computer equipment -
- Furniture and fittings
- Leasehold improvement 40
- Motor vehicles (4)
- Office equipment 35
Balance now disclosed 61
21.6 Intangible assets (40)
Website disclosed as computer software and not as a separate class of intangible assets (4)
Website 26
Balance previously disclosed
website development costs capitalised 1 171
- cost (300)
- accumulated amortisation
871
Balance now disclosed
-
Computer software 625
Balance previously disclosed 625
website disclosed as a separate class of intangible asset
- cost
- accummulated impairment
Balance now disclosed
21.7 Financial risk management
Accounts receivable
Balance previously disclosed
GRAP 104 paragraph 3(i) exclusion of statutory receivables
Balance now disclosed
Payables from non-exchange transactions
Balance previously disclosed
GRAP 104 Basis for conclusion paragraphs 17 to 19 inclusion as financial instruments
Balance now disclosed
98 SAIDS ANNUAL REPORT 2020/21
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