Page 257 - SAMRC Annual Report 2024-2025

FINANCIAL INFORMATION

Report on the annual consistently, as well as verifiable so that I can
performance report confirm the methods and processes to be used
for measuring achievements
12. In accordance with the Public Audit Act 25 of 2004 • the targets can be linked directly to the
(PAA) and the general notice issued in terms thereof; achievement of the indicators and are specific,
I must audit and report on the usefulness and
reliability of the reported performance information time bound and measurable to ensure that it is
against predetermined objectives for the selected easy to understand what should be delivered and
material performance indicators presented in the by when, the required level of performance as
annual performance report. The accounting authority well as how performance will be evaluated
is responsible for the preparation of the annual • the indicators and targets reported on in the
performance report. annual performance report are the same as those
13. I selected the following material performance committed to in the approved initial or revised
indicators related to programme 2 presented in planning documents
the annual performance report for the year ended • the reported performance information is
31 March 2025. I selected those indicators that
measure the public entity’s performance on its presented in the annual performance report in
primary mandated functions and that are of the prescribed manner
significant national, community or public interest. • there is adequate supporting evidence for the
achievements reported and for the reasons
• 2.1.1 Number of accepted and published journal provided for any overachievement of targets.
articles, book chapters and books by SAMRC-
affiliated and funded authors 16. I performed the procedures to report material
• 2.1.2 Number of accepted and published findings only; and not to express an assurance
journal articles by SAMRC grant-holders with opinion or conclusion.
acknowledgement of the SAMRC 17. I did not identify any findings on the reported
performance information for the selected indicators.
• 2.2.1. Number of accepted and published journal
articles where the first and/or last author is Report on compliance
affiliated to the SAMRC
• 2.3.1 Number of research grants awarded by with legislation
the SAMRC 18. In accordance with the PAA and the general notice
issued in terms thereof, I must audit and report on
14. 1 evaluated the reported performance information compliance with applicable legislation relating
for the selected material performance indicators to financial matters, financial management and
against the criteria developed from the performance other related matters. The accounting authority is
management and reporting framework, as defined responsible for the public entity’s compliance with
in the general notice. When an annual performance legislation.
report is prepared using these criteria, it provides
useful and reliable information and insights to users 19. I performed procedures to test compliance with
on the public entity’s planning and delivery on its selected requirements in key legislation in accordance
mandate and objectives. with the findings engagement methodology of
15. I performed procedures to test whether: the Auditor-General of South Africa (AGSA). This
engagement is not an assurance engagement.
Accordingly, I do not express an assurance opinion or
• the indicators used for planning and reporting conclusion.
on performance can be linked directly to the
public entity’s mandate and the achievement of 20. Through an established AGSA process, I selected
requirements in key legislation for compliance testing
its planned objectives
that are relevant to the financial and performance
• all the indicators relevant for measuring the management of the public entity, clear to allow
public entity’s performance against its primary consistent measurement and evaluation, while also
mandated and prioritised functions and planned sufficiently detailed and readily available to report in
objectives are included an understandable manner. The selected legislative
requirements are included in the annexure to this
• the indicators are well defined to ensure that auditor’s report.
they are easy to understand and can be applied

SAMRC ANNUAL REPOR T 2025-26 255