GENDER AND DIVERSITY SCALES
INDEPENDENT DOPING HEARING PANEL
15%
GENDER
■ Female
■ Male
85%
6% 54% DIVERSITY
18%
■ Black
22% ■ White
■ Coloured
■ Indian
ukuhlala emkhondweni
stay the course
49SAIDS ANNUAL REPORT 2019/20
DOPING HEARING PANEL
NO SURNAME NAME ROLE REGION GENDER
1 Abercrombie Alex Western Cape Coloured
2 Booth Matthew Attorney Gauteng White
3 Branfield Andy Gauteng White
4 Breetzke Andrew Sports Western Cape White
5 Brink Ray Administrator Western Cape Coloured
6 Brook Norman Western Cape White
Sports Md
7 Burton Edries Western Cape Coloured
Attorney
8 Carrim Yusuf Gauteng Coloured
9 Cloete Rian Attorney Gauteng White
10 Coetzer Gerhardus Eastern Cape White
11 Collins Rob Sports Gauteng White
12 Coopoo Yoga Administrator Gauteng Indian
13 Cornelius Steve Gauteng White
14 Domingo Wendell Sports Eastern Cape Coloured
15 Du Plessis Luc Administrator Western Cape White
16 Fleiser Leon Gauteng White
Sports
17 Fourie Willien Administrator Free State White
18 Fredericks Jeremy Attorney Gauteng/Western Coloured
Cape
19 Gaoshubelwe Thulanganyo Sports Md
Gauteng Black
20 Gumbi Siphamandla Sports Md
21 Hack Raymond KZN Black
22 Hacker Monty Sports Gauteng White
23 Hagemann Glen Administrator Gauteng White
24 Hamman Debbie KZN White
25 Hansraj Rishi Advocate Western Cape White
KZN Coloured
26 Hendricks Denver Sports
27 Hurter Marius Administrator Gauteng Coloured
Western Cape White
Attorney
Sports
Administrator
Sports
Administrator
Sports
Administrator
Sports
Administrator
Sports
Administrator
Attorney
Attorney
Sports Md
Attorney
Sports
Administrator
Sports
Administrator
Attorney
50 SAIDS ANNUAL REPORT 2019/20
DOPING HEARING PANEL (Contd.)
NO SURNAME NAME ROLE REGION GENDER
28 Ismail Hasnodien Western Cape Coloured
Nasir Sports Western Cape
29 Jaffer Administrator Coloured
Sports Md White
30 Janse Van Christa Sports Md Gauteng Black
Rensburg
Yoliswa Sports Eastern Cape Coloured
31 Lumka Administrator Coloured
Wergele Gauteng White
32 Mackenzie Donovan Sports Free State Black
33 Majiedt Mike Administrator KZN White
34 Marshall Sello Gauteng Black
35 Motaung Louis Attorney Western Cape Black
36 Muller Sunnyboy Gauteng White
37 Nameng Norma Sports Md Western Cape White
38 Nonkonyana Deon-Jacques Eastern Cape Black
39 Pieterse DB Sports Md Free State White
40 Prinsloo Dimakatso Gauteng Coloured
41 Ramagole Judge Indian
42 Readhead White
43 Rossa Attorney White
44 Samuel Sports White
45 Stelzner White
46 Suter Administrator Coloured
47 Terblanche Sports Md Coloured
Sports Black
White
Administrator White
White
Sports MD
Clint Sports Physician Western Cape
48 Theron Yolinda Advocate Western Cape
49 Thomas Siven KZN
50 Thompson Rob Attorney Western Cape
51 Tshabalala Jason Western Cape
52 van Helden Elmarie Advocate Western Cape
53 Viviers Nicolas Free State
54 Volsteedt Sports MD
Sports
Administrator
Sports MD
Jerome Attorney Western Cape
Craig Sports MD Western Cape
Mandla Attorney Gauteng
Karen Western Cape
Pierre Medical Western Cape
Johan Free State
Sports MD
Sports
Administrator
51SAIDS ANNUAL REPORT 2019/20
APPEALS BOARD MEMBERS
NO SURNAME NAME ROLE GENDER RACE TERM
1 Damons Marissa Coloured Appointed 01 Dec 2017
2 Nemetswerani Ephraim Registrar/Attorney F Black Renewed 01 Dec 2017
3 Diale Mami Black Renewed 01 Dec 2017
Sports Md M
4 Buthelezi Ziyanda F Black Appointed 01 Dec 2017
5 Dala Prittish Sports Indian Appointed 01 Dec 2017
6 Kutumela Thabiso Administrator Black Appointed 01 Dec 2017
7 Putter Reiner White Appointed 01 Dec 2017
8 Yengwa Bongani Attorney F Black Appointed 01 Dec 2017
Administrator M
F
Attorney M
M
Medical
Sports
Administrator
Tribunal Training Seminar 7th September 2019 - Cape Town, South Africa
52 SAIDS ANNUAL REPORT 2019/20
GENDER AND DIVERSITY SCALES
EDUCATION OFFICERS
50% 50% 14% 45%
18%
GENDER 23%
■ Female DIVERSITY
■ Male
■ Black ■ White
■ Coloured ■ Indian
53SAIDS ANNUAL REPORT 2019/20
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’.
# In-Person Education EVENTS
131TOTAL Adult and Youth athletes and their
Support Personnel
18 National-Level
26 Provincial-Level
21 University-Level
108 In Person Workshops 5 Club-Level
50 to youth athletes & school sports
14 OUTREACH 7 Academy-Level
9 Information booths at youth & 24 School-Level
school sporting events
Individual school events, and regional, provincial
7 SEMINARS and national-level school sports events.
5 Sport specific (Athlete and 1 African Championships – Field
Athlete Support Personnel); Hockey Olympic Qualifier Event
1 Coach specific (Multiple Sports) 2 Mass Sports Participation -
Full day Pre Congress Workshop for Health DSAC ‘Big Walk”
Professionals: SASMA / BRICS CESS
Congress 2019 20 Coach-specific events
2 LECTURES (at tertiary institutions) 2 Health professional education events
To students attending sports 87 events within and
related courses 44 events outside major city center areas
1 National SAIDS Education Officer Training Seminar
Key Collaborations (meetings / presentations/ projects)
• UNESCO - SA Intergovernmental Committee • University of Stellenbosch Sport Science
for Physical Education & Sport (CIGEPS) • University of Pretoria - TUKS Sport
• University of Cape Town - ESSM
• SA Sports Medicine Association • Egyptian National Anti-DOping Agency
• SA Rugby Legends; SA Schools Rugby training
Association
• University of Witwatersrand - WITS Enterprise
54 SAIDS ANNUAL REPORT 2019/20
ANTI-DOPING EDUCATION PROGRAMME
2019/20
Netball SA Level 2 Coaches Workshop Ladies 7’s Rugby Tournament
Playing the ‘anti-doping card game’
Gauteng Department of Sport – Amazulu Football Club Workshop
Coaches Workshop
AFRICAN HOCKEY ROAD TO 2020 OLYMPIC QUALIFIERS
SA Mens Hockey Team Ghana Ladies Team Kenya Ladies Team
ATHLETICS SA ELITE TEAM
& COACHES SEMINAR
(TEAM EARMARKED FOR
TOKYO OLYMPICS)
Audience trying out the SAIDS
‘Medication Check app’ on their phones
55SAIDS ANNUAL REPORT 2019/20
# In-Person Education by Sporting code
These include workshops / seminars to School / Youth / 36
University / Senior Athletes and their Support Personnel:
14 | Netball | 8 | Cycling | | Rugby |
| Multiple sporting codes
in the audience |Boxing | Bowls | Cricket +
4 Outreach events
23 3+
3 Outreach events
5 5Tennis | Field Hockey
+
41 Outreach event
| Football |
+
3 Outreach events
2 1events not related to a specific sport per| Athletics | | Swimming |
+
3 se e.g. Lectures and SA Sports Medicine
2 Outreach events
Basketball | Disability Sport | Golf | Rowing | Underwater
Hockey | Underwater Hockey | Wrestling
Association Pre-Conference workshop. (Touch Rugby: 1 Outreach)
Workshop Audience Feedback: Limpopo Blue Bulls Girls Teams Workshop
115 Western Cape Sports Association
for the Physically Disabled
online surveys (Juniors) Workshop
COMPLETED SA National Boxing
Association Workshop
99% said it improved their understanding of, and
97% what the risks and consequences of Doping are
95% said it improved their understanding on risks of
supplements
98% said the Presenter was well-prepared,
knowledgeable and communicated effectively
95% felt the content was engaging, interactive,
interesting and easy to follow
96% said the session met or exceeded (57%) their
expectations
56 SAIDS ANNUAL REPORT 2019/20
ANTI-DOPING EDUCATION
Education through e-Learning
SAIDS website offers access to various
electronic educational resources, including
access to a range of Anti-Doping
e-Learning (ADeL) courses.
1131 New ADeL users registered
(total users since 2018: 1882)
775 Users passed with a ≥80% Score
Other ALPHA course
93 for Athletes
601
Student Athlete University
110 529 Textbook #UsersALePnHArocolluersde
in variofuorsAAthlDeteesL
Anti-Doping Org. Anti-doping 13
(ADO) Employee e-learning (ADeL) Course60s1
ADO Kickstart
18 User 22
Parent Types: 2019/20
Parent’s Guide
22 6
Other Medical Sports Physician’s
Tool Kit
Sports Physician 32
30
CoachTrue
242
Coach
314
1131Total# new users 2019/20
# ADeL Users by Sport: 2019/20
Gymnastics 131 238
Canoe/Kayak 116 2 users each:
Netball 100
Cycling 84 Baseball, Basketball,
Boxing, Rowing, Taekwondo,
No sport selected 59 Volleyball
Football 57
1 user each:
Field Hockey 52
Automobile Sports 49 Archery Billiards, Bowls, Cross
Motorcycle Racing 46 Training, Dance Sport, Extreme
Sports, Golf, Karate, School
Rugby Union 31 Sports, Surfing, Table Tennis
Athletics 26
22 57SAIDS ANNUAL REPORT 2019/20
Lifesaving
Cricket 13
13
Powerlifting 11
Skating 9
Rugby League 8
Triathlon 7
6
Roller Sports 5
Muythai
Tennis 5
5
FIFA eSPORTS 4
Korfball 4
3
Pole Sports 3
Aquatics
Boccia
Bodybuilding
Equestrian
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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58 SAIDS ANNUAL REPORT 2019/20
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59SAIDS ANNUAL REPORT 2019/20
ANNUAL FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2020
60 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2020
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 South African Institute for Drug-Free Sport set out on pages
69 to 101, which comprise the statement of financial position as at 31 March 2020, 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 the 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 2020, and its financial performance and
cash flows for the year then ended in accordance with Standards of Generally Recognised Accounting
Practices (Standards of 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 this auditor’s report.
4. I am independent of the public entity in accordance with sections 290 and 291 of the Code of ethics for
professional accountants and parts 1 and 3 of the International Code of Ethics for Professional Accountants
(including International Independence Standards) of the International Ethics Standards Board for
Accountants (IESBA codes) as well as the 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 codes.
5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
EMPHASIS OF MATTER
6. I draw attention to the matter below. My opinion is not modified in respect of this matter.
Irregular Expenditure
7. As disclosed in note 18 to the financial statements, the entity incurred irregular expenditure of R1 507 000
as it did not follow a proper tender process.
OTHER MATTER
8. I draw attention to the matter below. My opinion is not modified in respect of this matter.
Unaudited supplementary schedules
9. The supplementary information set out on pages 102 to 104 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.
61SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2020
RESPONSIBILITIES OF ACCOUNTING AUTHORITY FOR THE FINANCIAL STATEMENTS
10. The accounting authority is responsible for the preparation and fair presentation of the financial statements
in accordance with 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.
11. 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.
AUDITOR-GENERAL’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
12. My objectives are to obtain reasonable assurance about whether the financial 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.
13. A further description of my responsibilities for the audit of the financial statements is included in the
annexure to this auditor’s report.
REPORT ON THE AUDIT OF THE ANNUAL PERFORMANCE REPORT
INTRODUCTION AND SCOPE
14. In accordance with the Public Audit Act of South Africa 2004 (Act No. 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 programmes presented
in the annual performance report. I performed procedures to identify material findings but not to gather
evidence to express assurance.
15. My procedures address the usefulness and reliability of the reported performance information, which must
be based on the approved performance planning documents of the public entity. 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 also do not extend to any disclosures or assertions relating to 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.
16. 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 programmes presented in the annual performance report of the public
entity for the year ended 31 March 2020:
PROGRAMMES PROGRAMMES PAGES IN THE
Programme 2– Doping Control and Investigations ANNUAL PERFORMANCE REPORT
18
17. I performed procedures to determine whether the reported performance information was properly
presented and whether performance was consistent with the approved performance planning documents.
62 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2020
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.
18. 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 MATTERS
19. I draw attention to the matters below.
Achievement of planned targets
20. Refer to the annual performance report on pages 18 for information on the achievement of planned
targets for the year and explanations provided for the under and overachievement of a number of targets.
This information should be considered in the context of the conclusion expressed on the usefulness and
reliability of the reported performance information in paragraph 18 of this report.
Adjustment of material misstatements
21. I identified material misstatements in the annual performance report submitted for auditing. These material
misstatements were in the reported performance information of Programme 2 - Doping Control and
Investigations. As management subsequently corrected the misstatements, I did not raise any material
findings on the usefulness and reliability of the reported performance information.
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
INTRODUCTION AND SCOPE
22. 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.
23. The material findings on compliance with specific matters in key legislation are as follows:
Procurement and Contract Management
24. Some of the quotations were awarded to suppliers whose tax matters had not been declared by the South
African Revenue Services to be in order as required by treasury regulations 16A9.1(d).
25. Some of the contracts were awarded to suppliers whose tax matters had not been declared by the South
African Revenue Services to be in order as required by treasury regulations 16A9.1(d).
26. Some of the contracts were awarded to bidders who did not submit a declaration on whether they are
employed by the state or connected to any person employed by the state, which is prescribed in order to
comply with treasury regulation 16A8.3
27. Some of the goods and services of a transaction value above R500 000 were procured without inviting
competitive bids as required by treasury regulations16A6.4.
28. Some of the competitive bids were adjudicated by a bid adjudication committee that was not composed
in accordance with the policies of the entity as required by treasury regulations 16A6.2 (a), (b) and (c).
OTHER INFORMATION
29. 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.
63SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2020
30. 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 thereon.
31. 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.
32. The other information I obtained prior to the date of this auditor’s report are Statement of responsibility
and Accounting authority report. The Human Resource and Audit Committee reports are expected to be
made available to me after 30 September 2020.
33. 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.
34. When I do receive and read the Human Resources and Audit and Risk Committee reports, 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
35. 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. The matters reported below are limited to the significant internal control deficiencies
that resulted in the findings on compliance with legislation included in this report.
36. Management did not have the correct understanding and incorrectly interpreted the requirements of the
treasury regulations and the preferential procurement policy framework. This resulted in the risks relating
to non-compliance in the procurement processes not being adequately addressed which led to the non-
compliance reported in paragraphs 24 to 28.
Auditor-General
Cape Town
30 September 2020
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REPORT OF THE AUDITOR-GENERAL FOR THE YEAR END 31 MARCH 2020
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 programmes and 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 public entity 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 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 confirm to the accounting authority that I have complied with relevant ethical requirements
regarding independence, and communicate all relationships and other matters that may reasonably be
thought to have a bearing on my independence and, where applicable, actions taken to eliminate threats
or safeguards applied.
65SAIDS ANNUAL REPORT 2019/20
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 - 101
Notes to the Annual Financial Statements 102 - 104
Detailed Statement of Financial Performance
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ACCOUNTING AUTHORITY REPORT FOR THE YEAR END 31 MARCH 2020
ACCOUNTING AUTHORITY REPORT
FOR THE YEAR ENDED 31 MARCH 2020
1. INTRODUCTION
The directors present the audited annual financial statements that form part of the entity for the year
ended 31 March 2020.
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 2020
ACCOUNTING AUTHORITY REPORT
FOR THE YEAR ENDED 31 MARCH 2020 (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 (formerly known as the
Department of Sport and Recreation of South Africa).
APPROVAL
The annual financial statements, set out on pages 62 to 96, 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 September 2020 30 September 2020
68 SAIDS ANNUAL REPORT 2019/20
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STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31 MARCH 2020
2020 2020 2019
Notes R’000 Budget R’000
R’000
REVENUE 33 595 31 866 29 291
Non-exchange revenue 2.1 28 726 29 666 25 262
Interest received 233 200 239
Exchange revenue 2.2 4 636 2 000 3 790
EXPENSES 31 645 31 866 26 339
Administration expenditure 11 845 11 739 10 803
Education programme 2 840 4 008 1 307
Doping control 14 376 12 868 11 203
Results management 1 590 1 962 1665
International liaison 352 654 791
Corporate services 642 635 570
SURPLUS 13 1 950 - 2 952
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STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2020
2020 2019
Notes R’000 R’000
ASSETS
Non-current assets 905 811
Property, plant and equipment 3 845 771
Intangible assets 4 60 40
Current assets 6 125 7 430
Inventories 5 614 171
Trade and other receivables from exchange transactions 6 976 1 398
Receivables from non-exhange transactions 6 150 -
Cash and cash equivalents 7 4 385 5 861
Total assets 7 031 8 240
NET ASSETS AND LIABILITIES
Net assets
Reserves 2 214 264
264
Accumulated surplus 2 214
Non-Current Liabilities 8 - 3
Finance lease liabilities
Current Liabilities 4 819 7 972
Finance lease liabilities 8 15 6
Credit card facilities 7 6 66
Payables from exchange transactions 9 2 933 3 253
Payables from non-exchange transactions 9 625 625
Financial liabilities 10 1 240 4 022
Total net assets and liabilities 7 031 8 240
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STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 31 MARCH 2020
ACCUMULATED TOTAL
Note SURPLUS
R’000 R’000
Balance as at 31 March 2018 (2 662) (2 662)
Surplus for the year 2 954 2 954
Balance as at 31 March 2019 292 292
-
Correction of prior period error 21 (28) (28)
-
Balance at 31 March 2019 264 264
Surplus for the year 1 950 1 950
Balance at 31 March 2020 2 214 2 214
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STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2020
Notes 2020 2019
R’000 R’000
CASH FLOW FROM OPERATING ACTIVITIES
Cash received from customers 30 429 28 132
Cash paid to suppliers and creditors (31 698) (24 949)
Cash generated from/(utilised by) operations 15.1 (1 269) 3 183
Interest received 233 239
Finance costs (2) (2)
(1 038) 3 42O
CASH FLOW USED IN INVESTING ACTIVITIES
Addiions to property, plant and equipment 3 (346) (131)
Additions to intangible assets 4 (41) (46)
Net cash outflow from investing activities (387) (177)
CASH FLOW FROM FINANCING ACTIVITIES
Increase / (decrease) in financial lease liabilities 6 (1)
Cash inflow/(outflow) from financing activities 6 (1)
Net (decrease) in cash and cash equivalents (1 418) 3 241
Cash and cash equivalents at the beginning of the year 15.2 5 797 2 554
Cash and cash equivalents at the end of the year 15.2 4 379 5 797
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STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS FOR THE YEAR ENDED 31 MARCH 2020
Actual Approved Difference Actual
Budget vs
2020 2020 Approved
R’000 R’000 R’000
REVENUE 33 595 31 866 1 729
Non-exchange revenue 28 726 29 666 ( 940)
Interest received 233 200 33
Exchange revenue 4 636 2 000 2 636
EXPENSES 31 645 31 866 ( 221)
11 845
Administration expenditure 2 840 11 739 106
Education programme 14 376
Doping control 1 590 4 008 ( 1 168)
Results management
International projects 352 12 868 1 508
Corporate services 642
1 962 ( 372)
NET SURPLUS/(DEFICIT) 1 950
654 ( 302)
635 7
- 1 950
Refer to note 2O for explanations of differences in approved budget vs actual expenditure.
73SAIDS ANNUAL REPORT 2019/20
NOTES TO THE FINANCIAL
STATEMENTS FOR THE
YEAR ENDED 31 MARCH 2020
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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’OOO).
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 2020
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.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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 yrs
Computer Equipment 3 - 6 yrs
Furniture and Fittings 4 - 6 yrs
Motor Vehicles 1.5 - 6 yrs
Office Equipment 5 yrs
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 reloverable,
the assets are written down to their recoverable amount and any adjustments shall be recognised
immediately in surplus or deficit; unless the asset is carrieed 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 depre
cable 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 2019/20
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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
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
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 net replacement cost. Cost is determined
on a first -in-first-out basis.
Inventory consists of test kits.
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.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
ACCOUNTING POLICIES (Continued)
1.7 FINANCIAL INSTRUMENTS (contd.)
Cash and cash equivalents are initially recognised at fair value. Financial assets are recognised when
the entity has rights to access economic benefits. Such assets consist of cash, equity instruments, a
contractual right to receive cash or another financial asset, or a contractual right to exchange financial
instruments with another entity on potentially favourable terms. Financial assets are derecognised when
the right to receive cash flows from the asset has expired or has been transferred and the entity has
transferred substantially all risks and rewards of ownership.
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 established 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.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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.
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.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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 2019/2020 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.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
2. REVENUE 2020 2019
R’000 R’000
2.1 Non-exchange revenue
Grant - Department of Sport, Arts and Culture (formerly known 25 644 24 324
as Sport and Recreation South Africa)
National Lotteries Commission 2 782 938
Fines - Doping Transgressions 300 -
28 726 25 262
2.2 Exchange revenue
Doping control sales 4 447 3 373
Gain/(Loss) on foreign exchange 111 (115)
Insurance claims* - 12
Sundry income 32 339
Bad debts recovered 46 180
4 636 3 789
*Insurance claims relate to claims paid out by the entity’s insurers on the loss and/or damage to property,
plant and equipment
83SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
3. PROPERTY, PLANT AND EQUIPMENT
R’000 R’000 R’000 R’000 R’000 R’000
TOTAL
2020 Computer Furniture Motor Office Leasehold
equipment & fittings vehicles equipment improvements
Carrying value at the 116 47 256 332 19 771
beginning of the year 497 409 403 828 42 2 180
(381) (363) (147) (496) (23) (1 410)
Cost
Accumulated depreciation
Depreciation (98) (23) (26) (140) (8) (295)
Additions 246 - - 124 - 370
Disposals - (1) - - - (1)
Cost 69 26 15 110
Accumulated depreciation (69) (24) (15) (108)
Carrying value at the end 266 23 230 316 11 845
of the year 674 383 403 937 42 2 440
(408) (361) (173) (622) (31) (1 594)
Cost
Accumulated depreciation
Fully depreciated assets - - - - -
still in use - 238 - 150 - 460
(238) - (150) - (460)
Cost 73
Accumulated depreciation (73)
2019 67 71 285 416 27 866
Carrying value at the 397 410 403 797 42 2 049
beginning of the year (330) (339) (118) (381) (15) (1 184)
(118) (8) (230)
Cost
34 - 137
Accumulated depreciation - - -
3 - 4
Depreciation (51) (24) (29) -
(3) - (4)
Additions 102 - - - - (2)
- - (2)
Disposals - - - -
19 0
Cost - 1 - 332 42
828 771
Accumulated depreciation - (1) - (496) (23) 2 180
(1 410)
Correction of prior period error (2) - - -
- - 159
Cost ( 2) - - (159)
Accumulated depreciation 0
Carrying value at the end of
the year 116 47 256
409 403
Cost 497 (363) (147)
Accumulated depreciation (381)
Fully depreciated assets
still in use - - - - -
256 - - 511
Cost 97 (256) - - (511)
Accumulated depreciation (97)
84 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
4. INTANGIBLE ASSETS R’000 R’000 R’000
2020 Cost Accumulated Carrying
value
amortisation
Computer Software 118 (58) 60
118 (58) 60
2019
Computer Software 75 (37) 38
Correction of prior period error 2 (0) 2
77 (37) 40
Reconciliation 2020 2019
R’000 R’000
Carrying value at the beginning of the year 40 -
Additions 41 46
Disposals - Cost - (62)
Disposals - Accumulated Amortisation - 62
Amortisation (21) (9)
Carrying value at the end of the year 61 38
Correction of prior period error 21 - 2
Carrying value at the end of the year 61 40
5. INVENTORIES 614 171
Consumable stores
The cost of inventories recognised as an expense during the year amount to R 934 833 (2019: R 889 911).
6. TRADE AND OTHER RECEIVABLES
Trade receivables from exchange transactions
Trade receivables 773 1 353
Prepayments 106 12
Sundry debtors 97 33
976 1 398
The carrying value of trade and other receivables approximate their fair value. The recoverability of each
debtor is assessed and where doubtful, an allowance is raised.
85SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
TRADE AND OTHER RECEIVABLES (Contd.) 2020 2019
R’000 R’000 R’000
Trade receivable analysis:
0 - 30 days 187 586
30 - 60 days 417 213
60 - 120 days 52 432
Over 120 days 215 254
Allowance for doubtful debts (98) (132)
773 1 353
Receivables from non-exchange transactions
Statutory receivables 150 -
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 -
Allowance for doubtful debts (150) -
150 -
Allowance for doubtful debts
Carrying amount at beginning of year 132 331
Prior year write offs (86) (34)
Allowance raised in the current year 248 15
Prior year allowance reversed (46) (180)
Carrying amount at end of year 248 132
*Included in the allowance for doubtful debts above is an allowance for doubtful debts relating to statutory
receivables
86 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
7. CASH AND CASH EQUIVALENTS 2020 2019
R’000 R’000 R’000
Bank and cash balance 4 385 5 861
Credit card balance (6) ( 66)
8. FINANCE LEASE LIABILITIES
Non-current
Finance lease liabilities - 3
Current
Finance lease liabilities 15 6
Total borrowings 15 9
Non-current liabilities - 3
Current liabilities 15 6
15 9
Gross finance lease liabilities - minimum lease payments: 16 6
No later than 1 year - 3
Later than 1 year but no later than 5 years - -
Later than 5 years 16 9
(1) (1)
Future finance charges on finance leases 15 9
Present value of finance lease liabilities
The present value of finance lease liabilities is as follows: 15 6
No later than 1 year - 3
Later than 1 year but no later than 5 years - -
Later than 5 years
15 9
These finance lease agreements relate to cellphone contracts.
87SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
9. PAYABLES FROM EXCHANGE TRANSACTIONS 2020 2019
R’000 R’000
Payables from exchange transactions
Payables 2 005 2 780
Accruals 927 1 069
2 933 3 850
Correction of prior period error 21 - (597)
2 933 3 253
Payables from exchange transactions
Payables 625 625
10. FINANCIAL LIABILITIES 4 022 4 960
Unspent conditional grants - -
Balance unspent at the beginning of the year
Current year receipts (2 782) (938)
Conditions met and transferred to revenue
Conditions still to be met at the end of the year 1 240 4 022
Conditional grant - -
Lottery income subject to restrictions as per funding approval
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 1 645 1 472
Mr. F Galant (General Manager) 1 361 117 61 107 1 181 1 029
Mr. O Ngwane (CFO) 824 - 152 825
661 55 208 11 737
98 3 652 3 238
Non Executive Directors Number of meetings Honoraria Subsistence & Total 4
attended Reimbursements 6
Judge L Mpati **(Chairperson) R’000 25
Dr. JH Adams Board Other 0 R’000 -
Dr. MTD Qobose 8 22 19
Mr. G Abrahams 20 31 08 19
*(Deputy Chairperson) 1 32 22
Mr. DN Bayever 20 0 22
Dr. L Skaal 44 17
Dr. P Zondi 46 14 23
Mr. M Quinn 23 0 15 155
Dr.SI Manjra 4 11 0 6 30
Dr. MC Peenze*** 23 0- 3 393
31 20 0 23
43 27 0 20
32 3 30
43
33 162
36
3 814
Total directors remuneration
* This member serves on a pro bono basis
** 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 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
11. DIRECTORS AND AUDIT AND RISK COMMITTEE REMUNERATION (contd).
2020 2019
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
37
Adv. D Mitchell (Chairperson) Meetings 4 37 - 15 26
- 15 - - 13
4 - - 7
11 -
Mr. J George 4 -
7 19
Ms M Mbonambi (resigned as - 1 --
member of committee effective 70 46
on 04 February 2019) -
Dr. MC Peenze - --
(board representative)
Mr. M Burton (appointed as 2 11 -
member of committee effective
on 01 October 2019)
Mrs. M Casey (appointed as 2 7-
member of committee effective
on 01 October 2019)
* 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 638 932 (2019: R 590 311).
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 entlty contrlbutlons to such schemes for the year amounted to R184 548 (2019: R 180 066).
89SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
13. SURPLUS FROM OPERATIONS 2020 2019
R’000 R’000
Surplus from operations has been arrived at after the following:
Revenue
Interest received 233 239
Doping control sales 4 447 3 373
Government grants 25 644 24 324
Gain(Loss) on foreign exchange 111 (115)
Expenditure 903 959
Auditor’s remuneration
Internal audit fees 56 298
Amortisation of intangible assets 21 9
Depreciation of property, plant and equipment 295 230
Directors‘ remuneration 3 814 1 627
Laboratory analysis 5 823 4 511
Courier cost 1 871 1 804
DCO travel, accommodation and reimbursement 4 089 3 114
Doping control purchases 929 840
Office rental 1 170 1 056
Salaries 7 905 7 224
Seminars and workshops 799 256
Investigations and Intelligence 744 291
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 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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:
2220 2019
R’000 R’000
2020 2019
USD: 23% (2019: 23.00%) 17.75 14.46 (1 34) (195)
EUR: 22% (2019: 12%) 19.79 16.23 90 31
CHF: 33% (2019: -17.00) 19.38 14.53 4 2
Foreign Currency Risk 596 1 024
Financial Assets
USD 12 175
408 260
Financial Liabilities
USD 12 9
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 44 59
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.
91SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
14. FINANCIAL RISK MANAGEMENT (Contd.)
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 2020 the entity had R 4 385 636
invested in National Treasury approved banking institutions (2019: R5 861 000).
2220 2019
Accounts receivable R’000 R’000
1 171 1 485
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 15 6
Credit card facilities
Payables from exchange transactions 6 66
Financial liabilities
2 933 3 850
1 240 4 022
15. CASH FLOW NOTES
15 .1 Reconciliation of net surplus to cash generated from operations
Net surplus for the year 1 950 2 954
Adjusted for:
Amortisation of intangible assets 21 9
Depreciation of property, plant and equipment 295 230
(Profit)/Loss on foreign exchange (111) 115
Bad debts 259 20
Sundry income - ( 336)
(Profit)/Loss on transfers/disposals of assets - -
Stock written off 6 50
Interest received (233) ( 239)
Finance costs 2 2
Operating surplus before working capital changes 2 189 2 805
Working capital changes (3 458) 379
Decrease/(Increase) in accounts receivable 122 86
Increase/(Decrease) in accounts payable (3 131) ( 205)
Decrease/(increase) in inventories ( 449) 498
Cash generated from/(utilised by) operations (1 269) 3 183
92 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
15. CASH FLOW NOTES (Contd.) 2020 2019
R’000 R’000
15.2 Cash and cash equivalents
At the beginning of the year
Bank and cash balances 5 795 2 554
At the end of the year 4 385 5 861
Bank and cash balances
Credit card facilities (6) (66)
4 379 5 795
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 1 334 190
Due between one to five years 225 -
1 559 190
The entity leases offices from the Sports Science Institute of South Africa from 1 June 2019 to 31 May
2020. The lease payment is R 1 03 377.27 per month. No contingent rent is payable. The lease agreement
is renewable at the end of the lease term.
17. FRUITLESS AND WASTEFUL EXPENDITURE
Current year - 20
Reconciliation of fruitless and wasteful expenditure 20 -
Opening balance - 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 - 20
Current year 20 -
Prior years 20 20
Total
93SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
17. FRUITLESS AND WASTEFUL EXPENDITURE (Contd.) 2020 2019
R’000 R’000
Incidents Disciplinary steps taken / criminal proceedings
No incidents identifed Not applicable
Nature of expenditure - 20
Penalties - 1
Interest on late payment - 20
18. IRREGULAR EXPENDITURE 85 90
- -
Reconciliation of irregular expenditure
Opening balance 1 422 85
Add: Irregular expenditure - relating to prior year - ( 90)
Add: Irregular expenditure - relating to current year - -
Less: Amounts written off by the accounting authority - -
Less: Amounts recoverable (not written off)
Less: Amounts not recoverable (not written off) 1 507 85
Irregular expenditure awaiting to be written off
Analysis of awaiting write-off per age classification 1 422 85
Current year 85 -
Prior years
Total 1 507 85
Incidents Disciplinary steps taken / criminal proceedings
Non-compliance with: The incidents leading to non compliance with Treasury Regulations
- Practice Note 8 of 2008/2009 relating to Internal Audit work that was performed at the behest
- Practice Note 7 of 2009/2010 of management and as approved by the Audit and Risk Committee.
- Treasury instruction Note 3 of 2016/17 The incidents were investigated appropriately. No disciplinary
- Treasury instruction Note 4A of 2016/17 steps or criminal proceedings were required. The other instances of
non-compliance were identified by theAGSA during the audit
process. This will be investigated accordingly.
2020 2019
R’000 R’000
Irregular expenditure relating to the current year 1 422 85
- Overspending on Internal Audit contract
- Foreign supplier with no completed and signed declaration of interest
- Suppliers not tax compliance as per the Central Supplier Database
- No approval from NationalTreasury for contract extensions in excess of
15% threshold
Nature of spend
Internal audit fees 56 85
Declaration of Interest 1 015 -
Tax Compliance 103 -
Contract extensions 249 -
1 422 85
94 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
19. RELATED PARTIES 2020 2019
R’000 R’000
The following have been identified as related parties:
Related party Nature of relationship
Department of Sport, Arts and Culture 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 25 644 24 324
Grant received
- -
Balances
Related party balances 3 814 3 393
Transactions
Directors (refer note 11)
Transactions to the value of R8 006 occurred between The South African for Drug-free Sport (SAIDS)
and Boxing South Africa (BSA) during the financial year. The transactions were for doping control
services provided by SAIDS to BSA under normal supplier and client relationship at arm’s length. The
transactions were incurred as part of a legal mandate.
20. EXPLANATION OF DIFFERENCE IN APPROVED BUDGET 2020
AND ACTUAL EXPENDITURE R’000
( 940)
Revenue 2 447
Non exchange revenue: Lower spend of National Lotteries Commission grant
(refer below for explanation under Education expenses) 46
Exchange revenue: Higher doping control sales than budgeted
Exchange revenue includes income items which were not budgeted for as follows:
- Bad debts recovered
- Profit on foreign exchange 111
- Sundry income 32
Interest received higher than budgeted 33
95SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
20. EXPLANATION OF DIFFERENCE IN APPROVED BUDGET AND ACTUAL EXPENDITURE (Contd.)
Expenses
Administration - Below the budget on following expenses:
- Audit fees 102
- Internal audit fees 154
- Staff training costs 69
- Staff amenities 33
Education: Underspending on Lottery funds 967
- Collaboration with the epartment of Basic Education for curriculumn integration did not
materialise due to no response by said department
- Unused research funds
Cost savings on Seminars and workshops as a combined DCO and EO workshop was held, 201
instead of separate ones
Doping control: Overspending in the following areas as 2019/20 is the year preceding the Olympics and
required a substantial amount of testing
- Lab analysis ( 960)
- Doping control purchases ( 29)
- DCO remuneration, travel and reimbursement ( 717)
- Insurance - Medical malpractice ( 51)
- Investigations and intelligence ( 194)
Results management: Below the budget on the following expenses 171
- Tribunal member remuneration 121
- Legal counsel assistance fees
International relations: Below the budget on the following expenses 234
- Travel and accommodation 46
- Subsistence 20
- Other international liaison
96 SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
21. CORR ECTION O F ERROR IN TERMS OF GRA P 3 2020 2019
R’000 R’000
21.1 Property, plant and equipment
Balance previously reported 773
Cost of Intangible asset recognised as Property, plant and equipment
- Computer equipment -2
Correction (reversal) of prior year depreciation 0
- Computer equipment 771
Balance now reported
21.2 Intangible assets 38
Balance previously reported 2
Cost of Intangible asset recognised as Property, plant and equipment
- Computer software 0
40
Correction of prior year amortisation
- Computer software
Balance now reported
21.3 Payables from exchange transactions 3 850
Balance previously reported
Invoices not recognised
- Storage costs 0
- Printing and stationary 2
- Seminars and workshops 14
- Remuneration: Tribunal Members 1
- Doping control consumables 10
Payables from non-exchange transactions classified as payables from
exchange transactions (625)
Balance now reported 3 253
Payables from non-exchange transactions -
Balance previously reported 625
652
Interest accrued on Lottery Funds classified as payables from exchange transactions
Balance now reported
97SAIDS ANNUAL REPORT 2019/20
THE SOUTH AFRICAN INSTITUTE FOR DRUG-FREE SPORT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
21. CORRECTION OF ERROR IN TERMS OF GRAP 3 (Contd.) 2020 2019
R’000 R’000
21.4 Accumulated net surplus/deficit
Balance previously reported 292
Expenses not recognised
- Storage costs 0
- Printing and stationary (2)
- Seminars and workshops (14)
- Remuneration: Tribunal Members (1)
- Doping control consumables (10)
- Loss on foreign exchange (1)
Balance now reported 264
21.5 Cash received from customers 28 132
Balance previously reported (50)
Overstatement identified
Balance now reported 28 132
(24 999)
Cash paid to suppliers and creditors 50
Balance previously reported (24 949)
Overstatement identified
Balance now reported
21.6 Directors and audit committee remuneration
Directors remuneration
Balance previously reported 1 627
Senior management remuneration not disclosed 1 029
737
3 393
Salary Bonus Allowances Employer
Benefits, contributions
Reimbursements,
Subsistence
Mr. F Galant General Manager 777 - 171 81
Mr. o Ngwane (CFO)
Balance now reported 624 0 104 9
98 SAIDS ANNUAL REPORT 2019/20
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