HSRC Integrated Annual Report 2018/2019

HSRC INTEGRATED ANNUAL REPORT 2018/19 / 87 Report on the Audit of the Annual Performance Report Introduction and scope 10. 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 material findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report. I performed procedures to identify findings but not to gather evidence to express assurance. 11.My procedures address the reported performance information, which must be based on the approved performance planning documents of the entity. I have not evaluated the completeness and appropriateness of the performance indicators included in the planning documents. My procedures also did 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. 12. 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 programme presented in the annual performance report of the entity for the year ended 31 March 2019: Programme Pages in annual performance report Programme 2 – Research, development and innovation 46 to 51 13. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets weremeasurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete. 14. I did not raise any material findings on the usefulness and reliability of the reported performance information for this programme. Other matter 15. I draw attention to the matter below. Achievement of planned targets 16. Refer to the annual performance report on pages 12 to 51 for information on the achievement of planned targets for the year and explanations provided for the under/ over achievement of a number of targets. Adjustment of material misstatement 17 I identified a material misstatement in the annual performance report submitted for auditing. This material misstatement was on the reported performance information of Programme 2 - research, development and innovation. As management subsequently corrected the misstatement, 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 18. In accordancewith the PAA and the general notice issued in terms thereof, I have a responsibility to report material findings on the compliance of the entity with specific matters in key legislation. I performed procedures to identify findings but not to gather evidence to express assurance. 19. The material finding on compliance with specific matters in key legislations are as follows: Expenditure Management 20. Effective and appropriate steps were not taken to prevent irregular expenditure of R1 127 000 REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE HUMAN SCIENCES RESEARCH COUNCIL (CONTINUED)