Page 249 - SAMRC AnnualReport 2025-26

PF M A C O M PL I A N C E R EP O R T

Additional disclosure relating to Inter-Institutional Arrangements
g) Details of non-compliance cases where an institution is involved in an inter-institutional arrangement (where such
institution is not responsible for the non-compliance)
DESCRIPTION 2025/2026 2024/2025
N/A 0 0
N/A 0 0
N/A 0 0
N/A 0 0
TOTAL 0 0

h) Details of disciplinary or criminal steps taken as a result of irregular expenditure
Disciplinary processes are currently in progress regarding the Irregular expenditures incurred in 2024/2025
and 2025/2026.

Fruitless and wasteful expenditure
a) Reconciliation of fruitless and wasteful expenditure

2025/2026 2024/2025
DESCRIPTION R’000 R’000
Opening balance – –
Add: Fruitless and wasteful expenditure confirmed 88 47
Less: Fruitless and wasteful expenditure recoverable – (2)
Less: Fruitless and wasteful expenditure not recoverable and written off – (45)

Closing balance 88 0

Reconciling notes
During the financial year, an amount of R88, 000 was incurred as Fruitless and Wasteful Expenditure. Of this,
R60,000 relates to the payment of student interns whose contracts had ended but were not fully terminated
in the payroll system. Measures are being taken to recover the amount; however, since these students are
currently unemployed, recovery is challenging. The employee responsible for this error is negotiating a
repayment plan with SAMRC to reimburse this amount.

SAMRC incurred R17,000 for accommodation booked but not utilised, and R2,000 for changing a flight ticket.
Penalties of R6.300 were paid on behalf of an employee who did not renew professional membership
timeously. An amount of R2.300 was incurred in traffic fines.

2025/2026 2024/2025
DESCRIPTION R’000 R’000
Fruitless and wasteful expenditure that was under assessment 0 0
Fruitless and wasteful expenditure that relates to the prior year and identified
in the current year 0 0
Fruitless and wasteful expenditure for the current year 0 0

TOTAL 0 0

SA M R C A N N U A L R EP O R T 2 0 2 5 / 2 0 2 6 247