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Deloitte & Touche
Agreed upon procedures report in respect of the National Research Foundation awards received by the University of the Witwatersrand for the Centre of Excellence in Human Development for the year ended 31 December 2022
Procedures Findings
3. Inspect that the grant funds were used to advance the research agenda by: a) Selecting a sample being ten percent of the expenses per the general ledger.
3. We inspected that the grant funds were used to advance the research agenda and performed the following procedures: a) Selected a sample being ten percent of the expenses per the general ledger. b) Agreeing with Beverley Manus (University of the Witwatersrand: Finance Manager Research Office) that the transactions selected in procedure 3(a), are appropriate. b) We agreed with Beverley Manus (University of the Witwatersrand: Finance Manager Research Office) that the transactions selected in procedure 3(a), are appropriate. c) For the samples selected, perform the following procedures: a. Obtain the source documents (invoices, payslips, expense breakdowns and travel claim expense forms, etc.) for items selected from the general ledger and agree the details per general ledger to the supporting documentation inspected. b. Inspect the nature of expenses as per the supporting documents description and compare the nature of expenses to the purpose of research, as stipulated in the business plan. c. Inspect the date as per the source documentation and agree that it was recorded in the correct financial period, 1 January 2022 –31 December 2022 based on when the goods or services were received. d. Inspect the source documentation and agree that it is in the name of the University of the Witwatersrand. c) For the samples selected, we performed the following procedures: a. We obtained the source documents (invoices, payslips, expense breakdowns and travel claim expense forms, etc.) for items selected from the general ledger and agreed the details per general ledger to the supporting documentation inspected. b. We inspected the nature of expenses as per the supporting documents description and compared the nature of expenses to the purpose of research, as stipulated in the business plan. c. We inspected the date as per the source documentation and agreed that it was recorded in the correct financial period, 1 January 2022 – 31 December 2022 based on when the goods or services were received. d. We inspected the source documentation and agreed that it is in the name of the University of the Witwatersrand.
No exceptions were noted.
No exceptions were noted.
No exceptions were noted.
No exceptions were noted.
No exceptions were noted.
No exceptions were noted.
Deloitte & Touche
Agreed upon procedures report in respect of the National Research Foundation awards received by the University of the Witwatersrand for the Centre of Excellence in Human Development for the year ended 31 December 2022
A Appendix A
S Student Nominations List CoE: Centre of Excellence in Human Development
