Page 99 - DUT Annual Report 2020

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 ANNUAL PERFORMANCE REPORT
Introduction and scope
In accordance with the Public Audit Act 25 of 2004 (PAA) and the general notice issued in terms thereof, we have a responsibility to report on the usefulness and reliability of the reported performance information against predetermined objectives for selected objectives presented in the annual performance report. We performed procedures to identify material findings but not to gather evidence to express assurance. Accordingly, we do not express an opinion or conclusion on these matters.
Our procedures address the usefulness and reliability of the reported performance information, which must be based on the University’s approved performance planning documents. We have not evaluated the completeness and appropriateness of the performance indicators included in the planning documents. Our procedures do not examine whether the actions taken by the University enabled service delivery. Our procedures do not extend to any disclosures or assertions relating to the extent of achievements in the current year or planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, our findings do not extend to these matters.
We 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 strategic objectives presented in the University’s annual performance report for the year ended 31 December 2020.
Strategic objectives Adaptive Graduates
Innovation Curricula and Research Financial stability
Digital environment
A distinctive education
Pages in the annual performance report
24to27 24 to 27 24 to 27 24 to 27 24 to 27
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We performed procedures to determine whether the reported performance information was consistent with the approved performance planning documents. We performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete.
We did not raise any material findings on the usefulness and reliability of the reported performance information for the selected strategic objectives.
Other matters
We draw attention to the matter below. Our opinion is not modified in respect of this matter.
Achievement of planned targets
Refer to the annual performance report on pages 24 to 27 for information on the achievement of the planned targets for the year.
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DURBAN UNIVERSITY OF TECHNOLOGY ANNUAL REPORT 2020