Page 263 - SAMRC AnnualReport 2025-26

F I NAN C IAL I N F O R MA T I O N

Responsibilities of the auditor-general • 2.1.2 Number of accepted and/or published
for the audit of the financial statements conference proceedings, abstracts, journal
articles, book chapters and books by SAMRC
10. My objectives are to obtain reasonable assurance grant-holders with acknowledgement of the
about whether the financial statements as a whole SAMRC support
are free from material misstatement, whether due
to fraud or error; and to issue an auditor’s report • 2.2.1. Number of accepted and/or published
that includes my opinion. Reasonable assurance is a conference proceedings, abstracts, journal
high level of assurance but is not a guarantee that articles, book chapters and books where the first
an audit conducted in accordance with the ISAs will and/or last author is affiliated to the SAMRC
always detect a material misstatement when it exists. • 2.3.1 Number of research grants funded by the
Misstatements can arise from fraud or error and are SAMRC
considered material if, individually or in aggregate,
they could reasonably be expected to influence the 14. I evaluated the reported performance information
economic decisions of users taken on the basis of for the selected material performance indicators
these financial statements. against the criteria developed from the performance
management and reporting framework, as defined
11. A further description of my responsibilities for the in the general notice. When an annual performance
audit of the financial statements is included in the report is prepared using these criteria, it provides
annexure to this auditor’s report. This description, useful and reliable information and insights to users
which is located at pages 264 to 265, forms part of on the Institution’s planning and delivery on its
my auditor’s report. mandate and objectives.

Report on the annual 15. I performed procedures to test whether:
performance report • the indicators used for planning and reporting
on performance can be linked directly to the
12. In accordance with the Public Audit Act 25 of 2004 Institution’s mandate and the achievement of its
(PM) and the general notice issued in terms thereof; planned objectives
I must audit and report on the usefulness and • all the indicators relevant for measuring the
reliability of the reported performance information Institution’s performance against its primary
against predetermined objectives for the selected mandated and prioritised functions and planned
material performance indicators presented in the objectives are included
annual performance report. The accounting authority • the indicators are well defined and verifiable
is responsible for the preparation of the annual to ensure that they are easy to understand
performance report.
and applied consistently and that I can confirm
13. I selected the following material performance the methods and processes to be used for
indicators related to Programme 2 presented in measuring achievements
the annual performance report for the year ended
31 March 2026. I selected those indicators that • the targets can be linked directly to the
measure the Institution’s performance on its primary achievement of the indicators and are specific,
mandated functions and that are of significant time bound and measurable to ensure that it is
national, community or public interest. easy to understand what should be delivered
and by when, the required level of performance
• 2.1.1 Number of accepted and/or published as well as how performance will be evaluated
conference proceedings, abstracts, journal
articles, book chapters and books by SAMRC
affiliated and funded authors

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