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INDEPENDENT AUDITORS’ REPORT TO THE MINISTER OF HIGHER EDUCATION, SCIENCE AND TECHNOLOGY AND THE COUNCIL OF THE DURBAN UNIVERSITY OF TECHNOLOGY (continued)
REPORT ON THE AUDIT OF THE COMPLIANCE WITH LEGISLATION
Introduction and scope
In accordance with the PAA and the general notice issued in terms thereof we have a responsibility to report material findings on the compliance of the University with specific matters in key legislation. We performed procedures to identify findings but not to gather evidence to express assurance.
The material finding on compliance with specific matters in key legislation are as follows:
• The strategic plan for 2020 was not prepared and approved by council, as required by section 4(1) of the regulations for reporting by public higher institutions.
Other information
The Council is responsible for the other information. The other information comprises the information included in the annual report which includes the report of the Chair of Council, report of the Vice-Chancellor and Principal, Senate report to Council, report of the Institutional Forum, report of the Audit Committee, report of the Chief Financial Officer and Chairperson of the Finance Committee. The other information does not include the consolidated financial statements, the auditor’s report thereon and those selected strategic objectives presented in the annual performance report that have been specifically reported on in this auditor’s report.
Our opinion on the consolidated financial statements and findings on the reported performance information and compliance with legislation do not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon.
In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements and the selected strategic objectives presented in the annual performance report, or our knowledge obtained in the audit, or otherwise appears to be materially misstated.
If, based on the work we have performed on the other information obtained prior to the date of this auditors’ report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Internal control deficiencies
We considered internal control relevant to our audit of the consolidated financial statements, reported performance information and compliance with applicable legislation, however, our objective was not to express any form of assurance thereon.
The matters reported below is limited to the significant internal control deficiencies identified during the audit which indicated material internal control weaknesses at the University.
The following significant internal control deficiencies were identified:
• There were significant internal control deficiencies noted with respect to the implementation of internal controls relating to supply chain management and procurement.
• The strategic plan for 2020 was not prepared and approved by council, as required by section 4(1) of the regulations for reporting by public higher institutions.
Other reports
We draw attention to the following engagements conducted by ourselves and other parties that had, or could have, an impact on the matters reported in the University’s consolidated financial statements, reported performance information, compliance with applicable legislation and other related matters. These reports did not form part of our opinion on the consolidated financial statements or our findings on the reported performance information or compliance with legislation.
DURBAN UNIVERSITY OF TECHNOLOGY ANNUAL REPORT 2020
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