Page 264 - SAMRC AnnualReport 2025-26

REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT
ON THE SOUTH AFRICAN MEDICAL RESEARCH COUNCIL

(CONTINUED)

• the indicators and targets reported on in the 21. I performed procedures to test compliance with
annual performance report are the same as selected requirements in key legislation in accordance
those committed to in the approved initial or with the findings engagement methodology of
revised planning documents the Auditor-General of South Africa (AGSA). This
• the reported performance information is engagement is not an assurance engagement.
presented in the annual performance report in Accordingly, I do not express an assurance opinion or
the prescribed manner conclusion.
• there is adequate supporting evidence for the 22. Through an established AGSA process, I selected
achievements reported and for the reasons requirements in key legislation for compliance testing
provided for any over- or underachievement of that are relevant to the financial and performance
targets. management of the Institution, clear to allow
consistent measurement and evaluation, while also
16. I performed the procedures for the purpose of sufficiently detailed and readily available to report in
reporting material findings only; and not to express an understandable manner. The selected legislative
an assurance opinion or conclusion. requirements are included in the annexure to this
17. I did not identify any findings on the reported auditor’s report.
performance information for the selected indicators. 23. I did not identify any material non-compliance with
the selected legislative requirements.
Other matter
18. I draw attention to the matter below. My opinion is Other information in the
not modified in respect of this matter. annual report

Achievement of planned targets 24. The accounting authority is responsible for the other
19. The annual performance report includes information information included in the annual report. The other
on reported achievements, against planned targets information referred to does not include the financial
and provides explanations for over- or under- statements, the auditor’s report and those selected
achievements. material performance indicators in the annual
performance report that have been specifically
Report on compliance reported on in this auditor’s report.
with legislation 25. My opinion on the financial statements, my reports
on the audit of the annual performance report and
20. In accordance with the PAA and the general notice compliance with legislation do not cover the other
issued in terms thereof, I must audit and report on information included in the annual report and I do
compliance with applicable legislation relating not express an audit opinion or any form of assurance
to financial matters, financial management and conclusion on it.
other related matters. The accounting authority is
responsible for the Institution’s compliance with
legislation.

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