Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698925425691.pdf (South Africa)
Table of ConTenTs General information ..........................................................................4 Acronyms .

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5 Minister’s Foreword .

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8 Chairperson’s Statement .

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1 0 Board of Directors .

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12 Chief Executive Officer’s Report .

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13 Statement of Responsibility of the Board .

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1 6 Executive Management .

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17 Legislative and Other Mandates .

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1 8 Organisational Structure .

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2 1 SANBI’s Network of Partners .

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2 2 Strategic Overview .

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2 7 Performance information .............................................................. 29 ProGramme 1 .

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2 9 National Botanical Gardens and National Zoological Garden ProGramme 2 .

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4 7 Biodiversity Science and Policy Advice Biodiversity Science and Policy Advice .....................................................................................48 Foundational Biodiversity Science .............................................................................................51 Biodiversity Research, Assessment and Monitoring ............................................................59 Biodiversity Information and Policy Advice ............................................................................69 Adaptation Policy and Resourcing .............................................................................................77 ProGramme 3 .
8 5 Human Capital Development and Transformation Human Resources: Building the talent pipeline ..........................................................................................................86 Biodiversity Education and Public Engagement: Careers in the biodiversity sector .............................................................................................102 Biodiversity Research and Monitoring: Civil Society Engaged................................................................................................................... 106 ProGramme 4 .
1 0 9 Administration Business Innovation and Technology ......................................................................................110 Governance, Risk and Compliance, Ethics and Legal Services ....................................... 111 Marketing, Communication and Commercialisation .........................................................113 Human Resources: .........................................................................................................................118 3 South African National Biodiversity Institute • Annual Report 2022/23 Table of ConTenTs (ConTinued) amendments on the annual Perfomance Plan 2022/23 ...............................123 Performance aGainst Predetermined objectives 2022/23 .........................125 Performance aGainst Predetermined objectives 2021/22..........................139 Governance statement ...........................................................................................159 financial information ............................................................................................171 REPORT OF THE AuDITOR-GENERAL TO PARLIAMENT ON THE SOuTH AFRICAN NATIONAL BIODIvERSITy INSTITuTE ................................................................ 173 REPORT By THE ACCOuNTING AuTHORITy .......................................................................................183 annual financial statements ..............................................................................189 General Information .
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19 1 Accounting Authority’s Responsibilities and Approval .

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19 2 Audit Committee and Risk Committee Report .

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19 4 Statement of Financial Position as at 31 March 2021 .

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19 6 Statement of Financial Performance .

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19 7 Statement of Changes in Net Assets .

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19 8 Cash Flow Statement .

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19 9 Statement of Comparison of Budgets and Actual Amounts .

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2 0 0 Accounting Policies .

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2 0 2 Notes to the Financial Statements .

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2 3 7 Annexure A – Donations, other grants and sponsorships .

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2 7 5 additional financial information ....................................................................279 General informaTion name: South African National Biodiversity Institute (SANBI) reGistration numbers and/or other SANBI is a Public Entity established in terms of the National relevant numbers (e.G.

fsP): Environmental Management: Biodiversity Act of 2004 (No.
10 of 2004) head office address: 2 Cussonia Avenue, Brummeria, Pretoria, 0002 Postal address: Private Bag X101, Silverton, 0184 contact telePhone numbers: 012 843 5200 email address: Website address: external auditor: l.ralepeli@sanbi.org.za www.sanbi.org Auditor-General of South Africa, 17 Park Lane Building, Park Lane, Century City bank: Nedbank, 135 Rivonia Road Sandown, Sandton, 2196 comPany secretary: Ms Lebogang Ralepeli 4 South African National Biodiversity Institute • Annual Report 2022/23 aCronyms Annual Performance Plan Accounting Standards Board Auditor-General of South Africa Alien Species Risk Analysis Review Panel African Wildlife Forensics Network Basic Assessment Report Biodiversity Finance Initiative Biodiversity Human Capital Development Strategy Biodiversity Information Management Biodiversity Science and Policy Advice Breede–Gouritz Catchment Managment Agency Broad-Based Black Economic Empowerment Chief Executive Officer Community-Based Organisations Conference of the Parties Convention on Biological Diversity APP ASB AGSA ASRARP AWFN BAR BIOFIN BHCDS BIM BS&PA BGCMA BBBEE CEO CBO COP CBD Convention on International Trade in Endangered Species of Wild Fauna and Flora CITES Critical Biodiversity Area/s Custodians of Rare and Endangered Wildflowers Directorate of Animal Health Department of Agriculture, Land Reform and Rural Development Department of Higher Education and Training Department of Forestry, Fisheries and the Environment Department of Public Works and Infrastructure Department of
 Science and Innovation CBA/CBAs CREW DAH DALRAD DHET DFFE DPW&I DSI Department of Science and Innovation - Human Sciences Research Council DSI-HSRC Department of Water and Sanitation Eastern Cape Parks and Tourism Agency Ecological Infrastructure for Water Security Environmental Protection & Infrastructure Programmes Ecological Support Area Ecosystem-based Adaptation Ecosystem-based Disaster Risk Reduction Employment Equity Education for Sustainable Development Enterprise Resource Plan DWS ECPTA EI4WS EPIP
 ESA EcoAdapt EcoDRR EE ESD ERP 5 South African National Biodiversity Institute • Annual Report 2022/23 Fire Protection Associations Forestry and Agricultural Biotechnology Institute Foundational Biodiversity Science Generally Recognised Accounting Practices Genetically Modified Organism Genetic Services unit Global Biodiversity Information Facility Global Environment Facility Green Climate Fund High Level Panel Higher Education Institutions Human Capital Development Invasive Alien Species Information and Communications Technologies International Development Finance Club International Governmental Organisation International Non-Governmental Organisation Institute of Natural Resources Intellectual Property Intergovernmental Panel on Climate Change Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services International Science Index International union for Conservation of Nature Least Developed Countries Initiative for Effective Adaptation and Resilience Management Committee Marine Protected Area Marine Spatial Planning Medium Term Expenditure Framework Medium Term Strategic Framework Memorandum/-a of understanding Millennium Seed Bank Partnership Ministerial Technical Committee for the Environment Ministers and Members of Executive Councils National Biodiversity Assessment National Biodiversity Framework National Biodiversity Information System National Biodiversity Strategy and Action Plan National Botanical Garden/s 6 FPAs FABI FBS GRAP GMO GSU GBIF GEF GCF HLP HEIs HCD IAS ICT IDFC IGO INGO INR IP IPCC IPBES ISI IUCN LIFE-AR MANCO MPA MSP MTEF MTSF MoU/s MSBP MINTEC MINMEC NBA NBF NBIS NBSAP NBG/NBGs South African National Biodiversity Institute • Annual Report 2022/23 National Business Initiative National Development Goals National Development Plan National Disaster Management Centre National Environmental Management Act National Environmental Management: Biodiversity Act National Implementing Entity National Protected Area Expansion Strategy
 National Revenue Fund National Treasury National Zoological Garden/s Natural Capital Accounting and valuation of Ecosystem Services Non-Detriment Findings Non-Governmental Organisations Pan African Association of Zoos and Aquaria Public Finance Management Act Public–Private Partnership South African National Biodiversity Institute South African Environmental Observation Network South African National Parks South African National Ecosystem Classification System South African Graduate Employers Association Strategic Water Source Area/s Sustainable Development Goals Sustainable Finance Coalition System of Environmental-Economic Accounting Threatened or Protected Species united Nations Convention to Combat Desertification united Nations Environment Programme united Nations Framework Convention on Climate Change Water Research Commission Water, Energy and Food nexus Wetland Ecosystem Classification Committee Wildlife Crime Scene Investigation Wildlife Laboratory Analysis Work Integrated Learning World Wide Fund for Nature – South Africa World Wide Fund for Nature NBI NDGs NDP NDMC NEMA NEMBA NIE NPAES NRF NT NZG/NZGs NCAVES NDFs NGOs PAAZA PFMA PPP SANBI SAEON SANParks SA-NECS SAGEA SWA/SWA/s SDGs SFC SEEA TOPS UNCCD UNEP UNFCCC WRC WEF WECC WCSI WLA WIL WWF-SA WWF 77 South African National Biodiversity Institute • Annual Report 2022/23 minisTer’s foreword change response goals will require a massive and comprehensive mobilisation of financial, human and technical resources.
Government has com- mitted to mobilising the resources necessary for an effective climate change response covering both mitigation and adaptation, at all relevant scales, and, drawing on private and public sec- tors‘ resources, has highlighted resource mobil- isation as one of the strategic priorities of South Africa’s climate change response strategy.
South Africa was a key participant in the adop- tion of the Kunming–Montreal Post-2020 Global Biodiversity Framework at the second session of the 15th Conference of Parties to the Convention on Biological Diversity (CBD) in December 2022.

SANBI provided technical support to DFFE in the multilateral negotiations..

The Global Biodiversity Framework also includes concrete measures that will place 30 per cent marine and terrestrial ecosystems under protec- tion by 2030.
This requires not only placing these areas under protection, but also restoring sys- tems that have been degraded within the next eight years.

A key decision has been the adoption of a pro- posal to increase finance to developing coun- tries to drive sustainable investment in reversing the loss of biodiversity as well as prevention of future loss for the planet through implemen- tation of the framework.
South Africa, through SANBI, played a significant role in facilitating the Strategy on Resource Mobilisation that was adopt- ed.

South Africa, with the support of the partners, stands ready to align the Global Biodiversity Framework with national priorities on biodi- versity.

This will be facilitated in line with the White Paper on Conservation and Sustainable Use of Biological Diversity and the revised Nation- al Biodiversity Strategy and Action Plan.
SANBI continues to play a pivotal role in the devel- opment and revision of both these key policy instruments.

It is a pleasure to present the 2022/2023 Annual Report for the South African National Biodiversity Institute.
SANBI, as the leading authority on the conserva- tion, restoration and sustainable management of biodiversity assets and ecological infrastruc- ture, has a significant role to play in achieving our country’s ambition to addressing environ- mental crises of climate change, biodiversity loss and land degradation whilst balancing our country’s developmental needs.

South Africa has laid a solid foundation of poli- cies to support the climate change agenda.
The National Development Plan (NDP) provides a ‘2030 vision’ to guide South Africa’s sustainable development and advocates for a transition to a low-carbon, resilient, and just society.

The NDP recognises that achieving South Africa’s climate 8 South African National Biodiversity Institute • Annual Report 2022/23 mance in delivering on SANBI’s mandate.

I also want to take this opportunity to thank SANBI’s network of partners for their significant contri- butions.
It is with pleasure that I present to you the SANBI Annual Report for 2022/2023, which com- plies with all statutory reporting requirements of the Public Finance Management Act, as well as the National Treasury Regulations.
MS BARBARA CREECY Minister of Forestry, Fisheries and the Environ- ment SANBI completed a new institutional Green En- ergy and Water Conservation Strategy and Imple- mentation Plan in 2022/23, and plans to expand efforts in green energy and water conservation projects across SANBI’s campuses from 2023/24.

These efforts are welcome and timely.


Addition- al allocations have been made to SANBI over the next couple of years to enable it to increase its investment in infrastructure maintenance as well as invest in its energy and water efficiency programme.

SANBI continues to provide scientific support and policy advice to the Department of Forest- ry, Fisheries and the Environment (DFFE) in the implementation of the High-Level Panel (HLP) recommendations for elephant, rhino, lion, and leopard.
SANBI provided input into the Norms and Standards for Elephant Management that encapsulate some of the key aspects raised in the HLP Report, including to ensure elephant well-being and biologically healthy popula- tions..

The norms and standards also now provide for the issuing authority to appoint a panel of specialists to assist with the evaluation of the management plan, which will ensure plans are effectively scrutinised and improved.
SANBI has provided technical support to DFFE in its efforts to secure Strategic Water Source Areas (SWSAs), which are national ecological in- frastructure assets that are essential for water se- curity.

SANBI, in collaboration with DFFE, was the technical lead on the Statistic South Africa pub- lication on the Accounts for SWSAs, 1990 to 2020.
These accounts profile South Africa’s 22 SWSAs for surface water, providing information to assist with securing these areas through better man- agement, reducing negative impacts and restor- ing ecosystems.
I extend my gratitude to the SANBI Board, man- agement, and staff for their excellent perfor- 9 South African National Biodiversity Institute • Annual Report 2022/23 Chairperson’s sTaTemenT This strategy is aimed at maximising SANBI’s income-generating potential through exploring identified opportunities, pursuing strategic part- nerships and other innovations.

The strategy is supported by a clear implementation plan with immediate, medium and long-term timeframes and performance measures.
Significant strides were made in relation to re- source mobilisation for the institute’s financial sustainability by pursuing project funding from international donor organisations.

SANBI is the accredited direct access entity of the Green Cli- mate Fund, which is the largest operating entity of the uNFCCC.

In an effort to modernise the National Zoological Garden, a Repositioning Strategy was developed.
This is aimed at enhancing financial sustainabil- ity through products and service offerings that appeal to a broader segments of SANBI’s target market.

Key environment sector work for which SANBI’s continues to play a critical role includes a con- tribution to the sector’s MTSF commitment to securing Strategic Water Source Areas (SWSAs).
This critical work will ensure South Africa’s sus- tainable water security through the protection of SWSAs, which constitute 10% of South Africa, Lesotho and Eswatini’s land surface and yet are providing more than 50% of their water require- ments.
SANBI leads the implementation of the sector’s Biodiversity Human Capital Development Strat- egy, particularly in the roll-out of the Groen Se- benza graduate programme, on which over 1 050 young graduates have recently been appointed and placed with 79 host organisations in the sector for a two-year training and mentorship programme.

Other sector skills development programmes include internships, work-integrat- ed learning, postgraduate bursaries and student support.
Since its appointment, the SANBI Board has pro- vided oversight to ensure that the South African National Biodiversity Institute (SANBI) remains on track to achieve its annual performance tar- gets and to continue to fulfil its mandate as outlined in the National Environmental Manage- ment: Biodiversity Act No.

10 of 2004 (NEMBA).

I am pleased to report that SANBI has achieved over 90% of its APP targets for the year under review.
In achieving these targets, SANBI has made a contribution to several government pri- orities, including the Economic Reconstruction and Recovery Plan for Job Creation, developing the White Paper on Conservation and Sustainable Use of South Africa’s Biodiversity, implementation of priorities for transformation of the biodiversi- ty sector, species management, and the imple- mentation of Operation Phakisa programmes (biodiversity economy and oceans economy).
I’m pleased to inform you that the SANBI Board has approved the SANBI Financial Sustainabil- ity Strategy for the period 2023/24–2031/32.

10 South African National Biodiversity Institute • Annual Report 2022/23 support and oversight.

I would like to convey my sincere gratitude to Minister Barbara Creecy for her steadfast leadership in advocating the value of biodiversity for economic and social prosperi- ty in the country, the region and globally.
PROF. EDWARD NESAMVUNI Chairperson South African National Biodiversity Institute Board In line with the institute’s mandate, SANBI pro- vided scientific and policy advice on a number of other critical areas, which, amongst others, include trades in species, state of biodiversity in the country, impact of alien invasive species, as well as protection of species and ecosystems.
SANBI also supported the implementation of the High-Level Panel recommendations on the review of policies, legislation and practices for management of elephants, lion, leopard and rhi- noceros.

This was done within the context of fos- tering sustainable development, and taking into consideration social and economic imperatives.

After long and hard negotiations, the world adopted the Kunming–Montreal Global Biodi- versity Framework (GBF) with targets for imple- mentation.
SANBI continues to participate in the process of domesticating the GBF through its critical role in providing biodiversity science necessary for evidence-based policy and deci- sion-making.

The SANBI Board remains resolute in our com- mitment to maintaining good governance and achieving high organisational performance.

The SANBI Board and I are honoured to be entrusted with the responsibility of leading and guiding the institute’s management in delivering on its mandate.
I am particularly appreciative of the professionalism and dedication demonstrated in executing the institute’s strategy by the Chief Executive Officer, the executive management and staff who have worked tirelessly in striving to achieve and deliver on SANBI’s goals.

I would like to take this opportunity to thank the Board of SANBI, including our stakeholders and partners, for their generous and continuous sup- port, thereby enabling the institute to accom- plish organisational excellence.
I wish to thank the Ministry of Forestry, Fisheries and the Environment, including the Parliamen- tary Portfolio Committee, for their unwavering 11 South African National Biodiversity Institute • Annual Report 2022/23 board of direCTors Prof. Edward Nesamvuni Ms Beryl Ferguson Dr Lesley Luthuli Dr Mmaphaka Tau Dr Pulane Molokwane Dr Reginald Legoabe Mr Leluma Matooane Mr Paul Daphne Mr Shonisani Munzhedzi Ms Skumsa Ntshanga 12 South African National Biodiversity Institute • Annual Report 2022/23 Chief exeCuTive offiCer’s reporT Creecy, and the Chairperson of the SANBI Board, Prof. Edward Nesamvuni, launched the first na- tional botanical garden for Limpopo on Interna- tional Day for Biological Diversity, 22 May 2022.
This is the eleventh national botanical garden in the country following the earlier declaration of Kwelera National Botanical Garden in the Eastern Cape.

Negotiations for an additional national botan- ical garden in North West are at an advanced stage.

Potential sites have been reviewed in and around Kgaswane Mountain Reserve near Rus- tenburg.

This process is undertaken in coopera- tion with the North West Province and the North West Parks Board.
SANBI remains committed to ensure ultimate representation of all South African biomes, pro- moting research and education, while providing socio-economic opportunities through the na- tional botanical gardens.

financial sustainability SANBI’s financial report is showing improve- ments, which was boosted by an improved op- erating environment.
year-on-year there has been a significant decrease in irregular expen- diture incurred and an improvement in address- ing all matters of emphasis in the audit report.

I commend the finance team and all staff mem- bers across all programmes for this noteworthy achievement.

The development of a new financial sustain- ability strategy was finalised and approved by the SANBI Board in February 2023.
As we look forward to the 2023/24 financial year with the newly approved budget, we are confident that SANBI will be able to continue to fulfil its core mandate.

Plans are in place to invest more time in mobilising resources specifically to fund proj- ects which advance SANBI’s mandate beyond what is achievable through the government grant.
Through focused marketing activities and 13 The 2022–2023 financial year saw a return to nor- mal operations with the lifting of all restrictions imposed to manage the spread of the COvID- 19 virus.

SANBI’s management remained com- mitted to ensuring that staff and visitors to its campuses remained safe and protected in line with our employee wellness, and marketing and commercialisation strategies.

Despite the challenging economic conditions, the institute continued to deliver on its mandate.
I am pleased to report on SANBI’s achievements and obligations for the 2022–2023 financial year.

In the past year, SANBI fulfilled its primary man- date through generating, synthesising and coor- dinating evidence required to support policies, planning and decisions relating to the better management and conservation of South Africa’s rich biological diversity.
As part of the National Botanical Garden Expan- sion Strategy (2019 to 2030), the Minister of For- estry, Fisheries and the Environment, Ms Barbara South African National Biodiversity Institute • Annual Report 2022/23 improvement of service offerings in all the gar- dens, we look forward to the achievement of tar- geted revenue for the new financial year.

anism for staff studies.

Progress is being made towards resuscitating the Succession Develop- ment Programme.
SANBI’s new Green Energy and Water Conser- vation Strategy and Implementation Plan were completed during the year, for the first time in the organisation’s history.

This strategy aims to reduce energy and water consumption through finding alternative means and technologies to achieve the same services and functions, im- prove the efficiency of energy and water use, and create a measure of energy and water inde- pendence.
human caPital develoPment The Biodiversity Human Capital Development Strategy was updated to address the post-2020 human capital demands, skills gaps and trans- formation in the biodiversity sector.

We com- mend the partners in government, academic institutions and non-government organisations in this critical process in our country.

SANBI led the recruitment and placement of over 1 050 interns on the second instalment of the Groen Sebenza graduate programme.
The interns will be hosted for a period of two years in collaboration with various host organisations across all provinces.

These interns will be incu- bated to grow their skills in biodiversity man- agement as part of the implementation of the Human Capital Development Strategy.

This is in addition to recruitments made through the work-integrated learning programme and post- graduate student support bursaries that were awarded.
The process of recruiting Greening and Open Space Management beneficiaries for the nation- al botanical and zoological gardens commenced with the appointment of 114 beneficiaries across SANBI’s botanical and zoological campuses.
A total of 116 staff bursaries have been awarded since April 2022 and there are plans to establish a tutor hub that will serve as a support mech- diGital transformation SANBI has appointed a Director: Information Se- curity, Governance and IT Risks to enhance ca- pacity in business innovation technology.

The migration of the externally hosted Biodiversity Information Management Systems to a Micro- soft Azure Cloud Platform is in progress.
Inter- nally, our integrated online management system across SANBI is being worked on for improve- ment.
international enGaGements SANBI has provided technical scientific support to the Department of Forestry, Fisheries and the Environment (DFFE) as part of the South African delegation for the Conferences of the Parties (COPs), which took place during the financial year and included the united Nations Conven- tion to Combat Desertification (uNCCD), the Convention on Biological Diversity (CBD), the Convention on International Trade in Endan- gered Species of Wild Fauna and Flora (CITES), the RAMSAR Convention on Wetlands, the Inter- governmental Science-Policy Platform on Biodi- versity and Ecosystem Services (IPBES), and the united Nations Framework Convention on Cli- mate Change (uNFCCC) COP 27. biodiversity science and Policy advice SANBI implements a number of national and re- gional projects in fulfilment of its mandate.
One of the key projects in this financial year was the ‘Building Biodiversity Knowledge for Action in Southern Africa: Spatial Biodiversity Assessment, Prioritisation and Planning in South Africa, Na- mibia, Mozambique and Malawi’.

The uMngeni Resilience Project continues to pursue its intended purpose on the ground in the uMgungundlovu District Municipality in KwaZulu-Natal.
The project provides lessons for scaling up climate change adaptation respons- 14 South African National Biodiversity Institute • Annual Report 2022/23 es in South Africa, focusing specifically on early warning systems and ecosystem-based adapta- tion in smallholder farming systems.

SANBI and the DFFE, along with 20 other stake- holder organisations, co-developed a National Response Strategy and Action Plan (NRSAP) for addressing the illegal trade in succulent species.
SANBI leads on implementation of 12 out of the 19 key actions in the NRSAP.

To assess the impact of poaching, SANBI led the Red List Assessment updates of at least 190 species and subspecies across several impacted genera.

SANBI, in collaboration with DFFE, was the tech- nical lead for the newly released publication from Statistics South Africa on the Accounts for SWSAs, 1990 to 2020.
Strategic Water Source Areas (SWSAs) are national ecological infrastruc- ture assets that are essential for water security.

These areas of high rainfall make up just 10% of the land area of South Africa, Lesotho and Eswa- tini, but supply 50% of water to these countries.

SANBI is supporting efforts to secure SWSAs, in- cluding engaging with municipalities on main- streaming SWSAs into their policies and plans.
Conference Stewardship SANBI and DFFE hosted the third National Biodiversity to celebrate 20 years of biodiversity stewardship implementation in South Africa.

The value of stewardship beyond protected area expansion was showcased and the role it plays in unlocking benefits and improving rural livelihoods was highlighted.
national botanical and zooloGi- cal Gardens Environmental educational programmes con- tinue to be facilitated at our gardens and this continues to play a key role in promoting biodi- versity awareness and literacy.

The Repositioning of the National Zoological Garden (NZG) Strategy was finalised.
The intent of SANBI is to have a modernised zoo that con- tributes a positive function in the conservation of biodiversity by strategically utilising biodiver- sity education and public engagement, tourism, recreation and research as a means to promote economic transformation and social cohesion.

The NZG’s African savanna elephant, known as Charlie, continues to receive attention with the SANBI Board announcing his retirement from the zoo setting.
SANBI intends to retire the ele- phant to a suitable sanctuary or wild reserve.

The NZG has developed the management of iconic species frameworks for lions, leopards, the southern eastern black rhino and the southern white rhino, in line with the recommendations of the High-Level Panel Report commissioned by the Minister of Forestry, Fisheries and the Environment, and published in 2020.
The frame- works outline the role that the NZG plays in the implementation of the High-Level Panel Report, which include, amongst others, developing min- imum norms and standards for welfare within all aspects of the sector relating to the five iconic species, developing guidelines for husband- ry and management practices and developing guidelines or regulations on dehorning of rhino.
I wish to express my sincere gratitude to Minister Barbara Creecy and the team in the DFFE led by the Director-General for the support they have given SANBI during the financial year under re- view.

I extend my gratitude to the SANBI Board Chairperson and the entire Board for their un- wavering support and strategic oversight.

I commend management and I wish to thank SANBI’s staff for their dedication and hard work.
I also extend my appreciation to our network of partners, donors and stakeholders for the valu- able support they continue to provide to SANBI.
MR SHONISANI (SHONI) MUNZHEDZI Chief Executive Officer South African National Biodiversity Institute 15 South African National Biodiversity Institute • Annual Report 2022/23 sTaTemenT of responsibiliTy of The board The South African National Biodiversity Institute (SANBI) was established in terms of the National Environmental Management: Biodiversity Act of 2004 (No.

10 of 2004) and is subject to the provisions of the PFMA 1999.
The PFMA requires the Accounting Authority (the Board) to ensure that SANBI keeps full and proper records of its financial affairs.

The financial statements should fairly present the state of affairs of SANBI, its financial results, its performance against predetermined objectives and its financial position as at 31 March 2022 in terms of the effective South African Standards of GRAP, including any interpretations, guidelines and directives issued by the Accounting Standards Board (ASB).
The financial statements are the responsibility of the Board.

The External Auditors are responsible for independently auditing and reporting on the financial statements.

These financial statements are based on appropriate accounting policies, supported by reasonable and prudent judgements and estimates, and have been prepared on the going concern basis.
The Board has reviewed SANBI’s cash flow forecast for the year ending 31 March 2023 and considered the potential long-term resourcing risks and challenges faced by the institute.

Due consideration has also been given to the effects of the COvID-19 pandemic on the broader economy and the probable effects thereof on the operations of SANBI.
In light of this review and the current financial position, the Board is satisfied that SANBI has access to adequate resources to continue in operational existence in the short term.

To enable the Board to meet the above-mentioned responsibilities, it sets standards and ensures implementation of systems of internal control.

The controls are designed to provide cost effective assurance that assets are safeguarded, and that liabilities and working capital are efficiently managed.
Policies, procedures, structures and approval frameworks provide direction, accountability and division of responsibilities, and contain self-monitoring mechanisms.

The controls throughout SANBI focus on the critical risk areas identified by operational risk management and confirmed by Executive Management.

Both Management and the Internal Auditors closely monitor the controls and actions taken to correct deficiencies as they are identified.
Based on the information and explanations given by management and the advice received from the Internal Auditors and discussions held with the Auditor-General of South Africa on the result of their audits, the Board is of the opinion that the internal accounting controls are partially effective but efficient enough to ensure that the financial records may be relied on for preparing the financial statements, and accountability for the assets and liabilities is maintained.
In the opinion of the Board, based on the information available to date, the financial statements fairly present the financial position of SANBI as at 31 March 2023 and the results of its operations and cash flow information for the year.
The financial statements of SANBI for the year ended 31 March 2023, which have been prepared on the going concern basis, have been approved by the Board and signed on its behalf by: PROF. EDWARD NESAMVUNI MR SHONISANI (SHONI) MUNZHEDZI Chairperson South African National Biodiversity Institute Board Chief Executive Officer South African National Biodiversity Institute 30 july 2023 16 South African National Biodiversity Institute • Annual Report 2022/23 exeCuTive manaGemenT M.S.
Munzhedzi Chief Executive Officer C. Mbizvo Head of Branch E. Mashile Chief Operations Officer Corporate Services L. Sithole Chief Financial Officer Prof. R. Sebola Chief Director: Foundational Biodiversity Science Dr M. Barnett Chief Director: Adaptation Policy & Resourcing C.K.
Willis Chief Director: National Botanical Gardens D. Pillay Chief Director: Biodiversity Information & Policy Advice Dr T. Frantz Chief Director: Biodiversity Research Assessment & Monitoring L. Mudimeli Chief Director: National Zoological Gardens N. Mpulo Director: Marketing, Communication & Commercialisation L.V.
Ralepeli Company Secretary J. Manuel MANCO Chairperson M.J. Netshiombo Chief Director: Human Resources 17 South African National Biodiversity Institute • Annual Report 2022/23 leGislaTive and oTher mandaTes The South African National Biodiversity Institute was established in terms of Section 10(1) of the National Biodiversity Management: Biodiversity Act (Act No.

10 of 2004).

SANBI is a public entity in terms of Section 38(1) (m) of the Public Finance Management Act.
It is classified as a Schedule 3A entity, i.e., one that will receive substantial support from the National Revenue Fund.

Section 2 of NEMBA stipulates that SANBI’s purpose is to assist in achieving the objectives of the Biodiversity Act.

Section 2 sets the further objectives of the Act, i.e.
: (a) within the framework of the National Environmental Management Act, to provide for: (i) the management and conservation of biological diversity within the Republic and of the components of such biological diversity; (ii) the use of indigenous biological resources in a sustainable manner; and (iii) the fair and equitable sharing among stakeholders of benefits arising from bio prospecting involving indigenous biological resources; (b) to give effect to ratified international agreements relating to biodiversity, which are binding on the Republic; (c) to provide for co-operative governance in biodiversity management and conservation; and (d) to provide for a South African National Biodiversity Institute.
SANBI’s mandate comes from the National Environmental Management: Biodiversity Act No.
10 of 2004: Section 11. functions (1) The Institute: (a) must monitor and report regularly to the Minister on: 1. the status of the Republic’s biodiversity; 2. the conservation status of all listed threatened or protected species and listed ecosystems; and 3. the status of all listed invasive species; (b) must monitor and report regularly to the Minister on the impact of any genetically modified organism that has been released into the environment including the impact on non-target organisms and ecological processes, indigenous biological resources and the biological diversity of species used for agriculture; (c) must act as an advisory and consultative body on matters relating to biodiversity to organs of state and other biodiversity stakeholders; (d) must co-ordinate and promote the taxonomy of South Africa’s biodiversity; (e) must manage, control and maintain all national botanical gardens; (f) must manage, control and maintain: 1. herbaria; and 2. collections of dead animals that may exist; (g) must establish facilities for horticulture display, environmental education, visitor amenities and research; (h) must establish, maintain, protect and preserve collections of plants in national botanical gardens and in herbaria; 18 South African National Biodiversity Institute • Annual Report 2022/23 (i) may establish, maintain, protect and preserve collections of animals and micro-organisms in appropriate enclosures; (j) must collect, generate, process, co-ordinate and disseminate information about biodiversity and
 the sustainable use of indigenous biological resources and establish and maintain databases in this regard; (k) must allow, regulate or prohibit access by the public to national botanical gardens, herbaria and other places under the control of the Institute and supply plants, information, meals or refreshments or render other services to visitors; (l) must undertake and promote research on indigenous biodiversity and the sustainable use of indigenous biological resources; (m) must coordinate and implement programmes for: 1. the rehabilitation of ecosystems; and 2. the prevention, control or eradication of listed invasive species; must coordinate programmes to involve civil society in: i. the conservation and sustainable use of indigenous biological resources; and ii.
the rehabilitation of ecosystems; (n) on the Minister’s request, must assist him or her in the performance of duties and the exercise of powers assigned to the Minister in terms of this Act; (o) on the Minister’s request, must advise him or her on any matter regulated in terms of this Act, including: 1. the implementation of this Act and any international agreements affecting biodiversity which are binding on the Republic; 2. the identification of bioregions and the contents of any bioregional plans; 3. other aspects of biodiversity planning; 4. the management and conservation of biological diversity; and 5. the sustainable use of indigenous biological resources; (p) on the Minister’s request, must advise him or her on the declaration and the management of, and development in, national protected areas; (q) must perform any other duties: 1. assigned to it in terms of this Act; or 2. as may be prescribed.
(2) When the Institute in terms of subsection (1) gives advice on a scientific matter, it may consult any appropriate organ of state or other institution, which has expertise in that matter; 48.
(3) the institute must: (a) assist the Minister and others involved in the preparation of the National Biodiversity Framework, a bioregional plan or a biodiversity management plan to comply with subsection (1); and (b) make recommendations to organs of state or municipalities referred to in subsection (2); align their plans referred to in that subsection with the National Biodiversity Framework and any applicable bioregional plan.

60.
60.

(2) The Institute must provide logistical, administrative and financial support for the proper functioning of the Scientific Authority.

19 South African National Biodiversity Institute • Annual Report 2022/23 sanbi is also resPonsible for the folloWinG reGulations in terms of nemba: • Threatened or Protected Species Regulations; • Convention on International Trade in Endangered Species of Wild Fauna and Flora Regulations; • Draft Alien and Invasive Species Regulations.
underpinning the successful implementation of provisions of NEMBA is the submission of scientific evidence to support policy and decision-making relating to the conservation and management of biodiversity and the impacts of and adaptation to climate change.
Key priorities are also derived from official sources that identify issues with a high relevance to policy, such as, the National Biodiversity Strategy and Action Plan (NBSAP), the National Biodiversity Framework (NBF), government delivery agreements, and other national priorities (e.g., wildlife trade, the green economy), and specific mandates such as provided by the White Paper on the National Climate Change Response Policy (NCCRP).
SANBI manages its human resources through the following legislation: • Labour Relations Act No.

66 of 1995; • Basic Conditions of Employment Act No.

75 of 1997; • Employment Equity Act No.

55 of 1998; • Skills Development Act No.

97 of 1998; • Skills Development Levies Act No.

9 of 1999; • Occupational Health and Safety Act No.

85 of 1993; • Compensation for Occupational Injuries and Diseases Act No.

130 of 1993.
130 of 1993.

The Institute also complies with the Public Finance Management Act and relevant Treasury regulations.
sanbi’s naTional boTaniCal & zooloGiCal Gardens 20 South African National Biodiversity Institute • Annual Report 2022/23 orGanisaTional sTruCTure South African National Biodiversity Institute • Annual Report 2022/23 21 sanbi’s neTwork of parTners collaborations With national dePartments/entities Department of Agriculture, Land Reform and Rural Development (DALRRD) Department of Basic Education (DBE) Department of Forestry, Fisheries and the Environment (DFFE) Department of Higher Education and Training (DHET) Department of Human Settlements (DHS) Department of Science and Innovation (DSI) Department of Water and Sanitation (DWS) Development Bank of Southern Africa (DBSA) Environmental Protection and Infrastructure Programmes (EPIP) Expanded Public Works Programme (EPWP) National Department of Tourism (NDT) National Disaster Management Centre (NDMC) Presidential youth Employment Intervention (PyEI) South African Local Government Association (SALGA) South African National Parks (SANParks) South African National Roads Agency Limited (SANRAL) South African Weather Service (SAWS) Statistics South Africa (Stats SA) collaborations With Provincial dePartments CapeNature Eastern Cape Department of Economic Development, Environmental Affairs and Tourism (DEDEAT) Eastern Cape Parks and Tourism Agency (ECPTA) Ezemvelo KwaZulu-Natal Wildlife (EKZNW) Free State Department of Economic, Small Business Development, Tourism & Environment Affairs (DESTEA) Gauteng Department of Agriculture and Rural Development (GDARD) Gauteng Department of Education Limpopo Department of Economic Development, Environment and Tourism (LEDET) Limpopo Department of Education Mpumalanga Department of Agriculture, Rural Development, Land and Environmental Affairs (DARDLEA) Mpumalanga Tourism & Parks Agency (MPTA) North West Department of Economic Development, Environment, Conservation and Tourism (DEDECT) Northern Cape Department of Agriculture, Environmental Affairs, Rural Development and Land Reform Western Cape Department of Environmental Affairs and
 Development Planning (DEADP) collaborations With municiPalities Bojanala Platinum District Municipality Buffalo City Metropolitan Municipality Cape West Coast Biosphere Reserve Cape Winelands District Municipality 22 South African National Biodiversity Institute • Annual Report 2022/23 Capricorn District Municipality City of Cape Town City of Tshwane City of Johannesburg Dr Kenneth Kaunda District Municipality Dr Ruth Segomotsi Mompati District Municipality Ehlanzeni District Municipality Ekurhuleni Metropolitan Municipality eThekwini Metropolitan Municipality Midvaal Local Municipality Mopani District Municipality Msunduzi Local Municipality Nelson Mandela Bay Municipality (NMBM) Ngaka Modiri Molema District Municipality Nketoana Local Municipality Oudtshoorn Municipality Overstrand Local Municipality Polokwane Metropolitan Municipality Sedibeng District Municipality Setsoto Local Municipality Stellenbosch Municipality Thulamela Local Municipality uMgungundlovu District Municipality vhembe District Municipality West Rand District Municipality collaborations With research centres African Centre for DNA Barcoding (ACDB) Agricultural Research Council (ARC) Albany Museum Biobanks South Africa (BBSA) Cape Peninsula university of Technology (CPuT) Centre for Water Resources Research Chrysalis Academy Coaltech Research Association Council for Geoscience Council for Scientific and Industrial Research (CSIR) Durban Natural Science Museum Duzi uMngeni Conservation Trust (DuCT) East London Museum Forestry and Agricultural Biotechnology Institute (FABI) Freshwater Research Centre Future Water Institute Glen Agricultural College 23 South African National Biodiversity Institute • Annual Report 2022/23 Iziko Museums of SA National Museum, Bloemfontein KwaZulu-Natal Museum National Research Foundation (NRF) Nelson Mandela Metropolitan university (NMMu) North-West university Port Elizabeth Museum Rhodes university Rutgers university Sol Plaatje university South African Agency for
 Science and Technology Advancement (SAASTA) South African Association for Marine Biological Research (SAAMBR) South African Environmental Observatory Network (SAEON) South African Institute of Aquatic Biodiversity (SAIAB) South African Medical Research Council South African Research Infrastructure Roadmap (SARIR) South African Wildlife College Stellenbosch university (Su) Tshwane university of Technology (TuT) university of Cape Town (uCT) university of Georgia university of Johannesburg (uJ) university of KwaZulu-Natal (uKZN) university of Limpopo university of Mpumalanga university of Pretoria (uP) university of South Africa (uNISA) university of Stellenbosch (C.I.B) university of the Free State university of the Western Cape (uWC) university of the Witwatersrand (WITS) university of venda (uNIvEN) Washington university Water Research Commission (WRC) Western Cape university collaborations With non-Governmental orGanisations/businesses Adaptation Network Association for Water and Rural Development (AWARD) BirdLife South Africa Botanical Society of South Africa (BotSoc) Breede–Gouritz Catchment Management Agency Brenton Blue Trust (BBT) Cape Horticultural Society (CHS) Centre for Local Capacity Building (CLCB) 24 South African National Biodiversity Institute • Annual Report 2022/23 Conservation Outcomes Conservation South Africa (CSA) Duzi umngeni Conservation Trust (DuCT) Endangered Wildlife Trust (EWT) Environmental Monitoring Group (EMG) Environmental and
 Rural Solutions (ERS) Forestry South Africa Gamtoos Irrigation Board Gondwana Alive Greater Cederberg Fire Protection Association (GCFPA) Greater Stutterheim Fire Protection Association GreenMatter GroundTruth ICLEI - Local Governments for Sustainability Indigo Development and Change Institute of Natural Resources Isimangaliso Wetland Park Authority Kruger to Canyons Biosphere Region (K2C) Kwelera Nature Reserve Proprietary Limited Lepidopterists’ Society of Africa Living Lands Mabula Ground Hornbill Project
 Marine and Coastal Educators Network (MCEN) National Business Initiative (NBI) National Occupational Safety Association (NOSA) Nature Conservation Corporation (NCC) NCT Forestry Cooperative Ltd Networx for Career Development Pan African Association of Zoos and Aquaria Panthera Proteus Initiative Sappi Sci-Bono Science Centre South African Association for Marine Biological Research (SAAMBR) South African Association of Science and Technology Education Centres (SAASTEC) South African Cities Network (SACN) Southern African Foundation for the Conservation of Coastal Birds (SANCCOB) Sustainable Energy Africa NPC (SEA) Table Mountain Fund (TMF) The Garden Route Botanical Garden The Wildlife and Environment Society of South Africa (WESSA) umgeni Water vhembe Biosphere Reserve vulpro Waterberg Biosphere Reserve Wildlands Conservation Trust 25 South African National Biodiversity Institute • Annual Report 2022/23 Wildlife Ranching South Africa (WRSA) World Wide Fund for Nature South Africa (WWF-SA) Zonderend Water users Association ZZ2 farms collaborations With international entities Adaptation Fund Biodiversity Observation Network (BON)-Development Working Group Botanic Gardens Conservation International (BGCI) Conabio Convention on Biological Diversity (CBD) Critical Ecosystems Partnership Fund (CEPF) Flemish Association for Development Cooperation and Technical Assistance (vvOB) French Development Agency (AFD) Government of Flanders Global Environment Facility (GEF) Green Climate Fund Helmholtz-Zentrum Geesthacht International Association of Botanic Gardens (IABG) International Barcode of Life (iBOL) International union for Conservation of Nature (IuCN) International Zoo Educators Association (IZE) IuCN Species Survival Commission (SSC) Joint Ethno-botanical Research Advocacy–uganda (JERA) JRS Biodiversity Foundation Millennium Seed Bank Partnership (MSBP) Missouri Botanical Garden Norwegian Environment Agency Ocean Conservancy Royal Botanic Garden, Edinburgh Royal Botanic
 Gardens, Kew (RBG, Kew) Royal Horticultural Society (RHS) Southern African Development Community (SADC) The American Museum of Natural History uN Statistics Division uNEP World Conservation Monitoring Centre united Nations Development Programme (uNDP) united Nations Environment Programme (uNEP) 26 South African National Biodiversity Institute • Annual Report 2022/23 sTraTeGiC overview 27 South African National Biodiversity Institute • Annual Report 2022/23 28 South African National Biodiversity Institute • Annual Report 2022/23 performanCe informaTion Programme 1 National Botanical Gardens and National Zoological Garden 29 South African National Biodiversity Institute • Annual Report 2022/23 National Botanical Gardens and National Zoological Garden PurPose • Promote the conservation and awareness of South Africa’s biodiversity and manage the national botanical and zoological gardens as centres of social cohesion and valuable nature-based recreational facilities.
outcomes • The network of national botanical and zoological gardens (NGBs and NZG) are managed and maintained for conservation, research, recreation, education and awareness.

outPut indicators • Number of maintenance, development and capital infrastructure projects completed.

• New and refurbishment infrastructure projects for Kwelera and Thohoyandou national botanical gardens implemented.

• Number of visitors to the NBGs and NZG.


• Number of indigenous species added to the living collections of the national botanical gardens and/ or MSBP.

• Number of conservation programmes in the NZG.

• Number of studbooks published under regional and international associations of zoos and aquaria.

• Number of beneficiaries participating in ‘Kids in Gardens’ Programme in NBGs to promote biodi- versity awareness, education and recreation, and science engagement programmes at the NZG.
national botanical Gardens ProGramme Performance Activities associated with SANBI’s national bo- tanical and zoological gardens returned to some degree of normality as regulations and proto- cols associated with the COvID-19 pandemic and National State of Disaster were officially ended in June 2022.
Both national botanical and zoological gardens benefited from a R26 million allocation from the Greening and Open Space Management (GOSM) allocation from the national Department of For- estry, Fisheries and the Environment (DFFE).

This will enable the gardens to create jobs to assist towards garden and infrastructure maintenance work to ensure that the gardens remain popular ecotourism destinations and important centres of social cohesion for surrounding communities.
The process of recruiting GOSM beneficiaries for the NBGs and NZG commenced during the year.

A total of 164 beneficiaries were contracted across 11 NBGs and two NZGs under the GOSM programme funded by DFFE’s EPIP.

In addition, 13 trainee horticulturists and six trainee na- ture conservationist beneficiaries started work in NBGs and NZGs (contracted up to 31 March 2024).
The Millennium Seed Bank Partnership (MSBP) team and its partners realised a total number of collections for the financial year of 753, of which 384 were new to the MSBP and 82 species were of conservation concern.

A Memorandum of Col- laboration (MoC) was signed by the SANBI CEO with the Royal Botanic Gardens (RBG), Kew, uK, for a five-year extension of the Millennium Seed Bank Partnership (MSBP) from 2022 to 2027.
Proj- ect extensions for the Garfield Weston Tree Seed bank Project and Arcadia Threatened Biodiversi- 30 South African National Biodiversity Institute • Annual Report 2022/23 Crocodile River in flood, Lowveld NBG.

ty Hotspots Programme were signed, extending the projects to 31 December 2023.

Funding for the 2022/23 year was received from Royal Botan- ic Gardens, Kew, uK.

R1 125 300 was received for the Arcadia TBH project and R1 035 200 for the Garfield Weston TSBP project.
MSBP South Africa co-hosted and attended an MSB/SANBI Seed Conservation Techniques Training Course that took place in Kirstenbosch NBG, Cape Town, from 5 to 16 September 2022.

The MSBP South Africa team was joined by the uK funder coordinators and other trainers from the uK, as well as other MSB teams from Mozam- bique and Zambia.
The training was theoretical and practical and included lab and fieldwork and focused on all seed banking processes from planning a collection and fieldwork to the final banking of seed and germination/viability testing.
The MSBP team seed collecting techni- cians, Naomi Mdayi, Sibahle Gumede, Ntsakisi Masia and Fergy Nkadimeng participated and contributed as trainers in a Seed Conservation Technical Training Course at Mozambique’s Ag- ricultural Research Institute (Instituto de Inves- tigação Agrária de Moçambique, IIAM) as part of the National Seed Conservation Programme, Mozambique.
As participants and trainers, they were invited to share their expertise through presentations and practical demonstrations fo- cused on collecting seeds, data management Damaged pedestrian walkway across the Crocodile River, Lowveld NBG.

and post-harvest handling of collections.

The course took place from 31 October to 10 Novem- ber 2022 and provided a great opportunity to develop regional collaborations.
Two Grant Agreements, effective from 1 June 2022 for a period of two years: The MSBP-SA Karoo Biome Extension Project – Karoo Des- ert Seed Conservation Team, and the MSBP-SA Karoo Biome Extension project – Botanical Res- toration unit, with a projected financial com- mitment from RBG Kew to SANBI of R1 524 075 and R1 756 267 respectively, were signed in May 2022.
The MSBP team attended, and pre- sented the SANBI Seed Bank vision, at the Bio- diversity BioBanks South Africa (BBSA) Launch and Forum in March 2023.

The SANBI Seed Bank is one of the core biobanks of the BBSA.

31 South African National Biodiversity Institute • Annual Report 2022/23 The SANBI Board approved WWF-SA’s offer for SANBI to manage adjacent Erf 5159 (2.18 ha) as an extension to the Harold Porter NBG, togeth- er with a five-year maintenance/management budget allocation of R100 000.
SANBI and WWF- SA signed the Management Agreement for Erf 5159 (2.18 ha) at Harold Porter NBG and the first two years maintenance funds (R40 000) were transferred from WWF-SA to SANBI.

The Department of Water and Sanitation (DWS) issued SANBI with the required Water use Li- cense on 2 May 2022 for developments in the Kwelera NBG and the planned construction work subsequently started on site with Phase 1 developments.

Site handover to the contractor took place on 11 May 2022.
New developments currently in progress include a new gatehouse (structurally completed), visitors’ centre and staff facility (both under construction, planned to be completed in 2023/24), as well as bulk services required for the new developments.
Members of the SANBI botanical gardens team presented various talks in efforts to revive the African Botanic Gardens Network (ABGN) with the international NGO Botanic Gardens Conser- vation International (BGCI) at the 22nd AETFAT Conference in Livingstone, Zambia, from 26 June to 1 July 2022.
This was the first time the ABGN was held at an AETFAT Conference and it was proposed that the two meetings combine in future, starting at the next AETFAT Conference scheduled to be held in Accra, Ghana, in August 2025.

A follow-on virtual workshop was held on- line for African botanic gardens representatives who were unable to attend the AETFAT Confer- ence.
The CD: NBGs, Christopher Willis, attended Botanic Gardens Conservation International’s (BGCI) 7th Global Botanic Gardens Congress in Melbourne, Australia, from 26 to 30 September 2022, and represented SANBI as a member and vice Chair of BGCI’s International Advisory Coun- cil (IAC).

The National Botanical Gardens Malaise Trap Project, a project to record insect diversity in DFFE Minister, Barbara Creecy launching the Thohoyan- dou NBG on the International Day for Biological Biodiver- sity Day 2022.
Traditional dancing at the launch of the Thohoyandou NBG.

upgraded nursery infrastructure, Kirstenbosch NBG.

32 South African National Biodiversity Institute • Annual Report 2022/23 visit by the SANBI CEO and COO to Harold Porter NBG.

School visits by learners at the Lowveld NBG.

SANBI gardens, was concluded in partnership with the International Barcode of Life (iBOL), university of Johannesburg – African Centre for DNA Barcoding (ACDB) and SANBI’s Foundation- al Biodiversity Services Division.
The 36th Annual Garden Curators Week was held at the Walter Sisulu NBG from 17 to 21 October 2022.

The Walter Sisulu NBG celebrated its 40th anniversary in 2022.

The Thohoyandou NBG was officially launched by the DFFE Minister on International Day for Biodiversity, 22 May 2022.

The successful launch was attended by the SANBI Board Chairperson and SANBI CEO, amongst several other high- profile delegates, from both the Mphaphuli Community and government departments.
The vacant post of Curator for the Hantam NBG was filled by Mr Simphiwe Madlala in February 2023.

Mr Carona Mathipa continued to serve as Acting Garden Manager in the Lowveld NBG, while the existing Garden Manager, Mr Avha- takali Mamatsharaga, was on disability leave.

The official titles of Garden Curators were changed during the year to Garden Managers.
The Augmented Reality (AR) international con- temporary art exhibition ‘Seeing the Invisible’ that was shown in Kirstenbosch NBG from Sep- tember 2021 to August 2022, was started in the Walter Sisulu NBG (October 2022 to September 2023).

The Green Gym at the Walter Sisulu NBG was relaunched with a workout session hosted by former Idols judge and radio personality, unathi Nkayi.

33 South African National Biodiversity Institute • Annual Report 2022/23 The KZN NBG hosted the Art in the Park event.
Founded in 1962, the Art in the Park is the Pre- mier Outdoor Art Exhibition and one of a few platforms where art exhibitors interact and sell their works directly to the public.

Annually host- ed at KwaZulu-Natal NBG in Pietermaritzburg from 28 April to 2 May 2022, the public is exposed to a rich tapestry of mediums, ranging from all painting mediums to photography, glassworks, and paintings in sand, and now selected craft pieces.
A school art competition called ‘through the eye of a child’, where school kids’ creativity is tested through drawing representations of a chosen topic has become a standard feature of Art in the Park.

SANBI’s KwaZulu-Natal NBG proudly hosted the 8th Happy Earth Festival on 18 and 19 August 2022.

This two-day festival provided a platform for learners from several schools with an oppor- tunity to be exposed to entertaining environ- mental education lessons on a wide range of environmental topics.
The KwaZulu-Natal NBG represented SANBI at the Comrades Marathon exhibition, which was held at the Durban International Convention Centre.

The exhibition drew visitors from both the national and international communities.

A Travellers’ Choice 2022 award was presented by TripAdvisor, the world’s largest travel site, to the Kirstenbosch NBG.
This award is TripAdvi- sor’s highest recognition and is presented annu- ally to those businesses that are the Best of the Best on TripAdvisor, those that earn excellent reviews from travellers and are ranked in the top 1% of properties worldwide.

The Kirstenbosch Summer Sunset Concert Series was implemented from 20 November 2022, for the 30th season of live entertainment.
Six inter- national artists/groups were hosted during the 2022/23 Kirstenbosch Summer Sunset concert season, namely Calum Scott, The Waterboys, Gregory Porter, Ronan Keating, Rainbow Kitten Surprise and Bonobo.

Some of the local artists performing through the concert season includ- ed Jeremy Loops, Amanda Black, Beatenberg, International Augmented Reality (AR) art exhibition hosted in Walter Sisulu NBG.. New tree canopy walkway built in the Thohoyandou NBG.. New Gatehouse in the Kwelera NBG, Eastern Cape.
34 South African National Biodiversity Institute • Annual Report 2022/23 Garden Managers from SANBI’s national botanical gardens at the 36th annual Garden Curators Week, Walter Sisulu NBG.

Mi Casa, Neon Dreams, Majozi, Judith Sephuma, Goldfish, Mango Groove, The Cape Town Opera, Matthew Mole, Goodluck, and the Cape Town Philharmonic Orchestra, amongst others.

Dual pricing for Kirstenbosch NBG continued to be successfully implemented through the year.
In April 2022, Kirstenbosch NBG hosted various activities of uCT’s biennial Institute for Creative Arts (ICA) Live Art Festival for the first time, which attracted people of all ages and races.

The ac- tivities were interesting and meaningful in a bo- tanical garden setting.

Kirstenbosch will explore more future opportunities with the ICA Live Art Festival.

Kirstenbosch celebrated its annual Winter Wonders Campaign during the winter school holidays from 25 June to 18 July 2022.
The Kirstenbosch Photography Facebook page continued to provide a valuable social media platform for shared nature-based photographs taken by members of the public visiting Kirsten- bosch NBG.

As part of their first official State visit to South Africa, Kirstenbosch NBG hosted their Majesties King Philippe and Queen Mathilde of the Bel- gians, as well as the DFFE Minister and Board members, on 25 March 2023.

Coastal Cleanups were held in Harold Porter and Kwelera NBGs with support from local communities.
Malaise traps were set up in all national botanical gardens as part of a research project to record arthropods from January to December 2022.

Mango Groove performing at the Kirstenbosch Summer Sunset Concert Series.

The Botanical Society of South Africa continued to support the SANBI/BotSoc youth National Bo- tanical Garden Maintenance Project.
The final review of the standing Collaboration Agreement 35 South African National Biodiversity Institute • Annual Report 2022/23 between SANBI and BotSoc was completed, and amendments approved by the SANBI Board.

Following heavy rains in February 2023, the Lowveld NBG experienced significant flood damage to some of its tourism infrastructure, specifically part of a viewpoint balustrade and parts of a pedestrian bridge walkway over the Crocodile River.
Pumps used to irrigate the gar- den were also damaged by the flooded Croco- dile River that flows through the garden.

A new 154 m universally accessible Braille Trail, co-sponsored by the Botanical Society of South Africa in the Karoo Desert NBG, Worcester, through the SANBI/BotSoc Partnership Fund, as well as sponsorship from the Rowland & Leta Hill Trust, was completed and officially opened in the Karoo Desert NBG on 30 September 2022.
Other investors and partners included Worces- ter’s Pioneer School, North-West university and its Byderhand-Pioneer project, the Cape Wine- lands Municipality and Worcester Tourism.

The Lepidopterists’ Society of Africa (LepSoc Af- rica) continued undertaking monthly butterfly surveys in some of SANBI’s national botanical gardens.

various previously unrecorded butter- fly species have been added to the national bo- tanical gardens’ biodiversity checklists through this initiative.
Work continued with the implementation of the business plan developed for the use of the bequest left for Kirstenbosch NBG by the late Mrs Joan Wrench.
The set of projects approved for implementation using funds from the be- quest included (a) internal upgrades to the ex- isting Gold Fields Education Centre to become the Joan Wrench Learning Centre, as well as (b) sponsored transport for disadvantaged in- dividuals (learners, senior citizens, disabled) to Kirstenbosch and the Joan Wrench Learning Centre, and (c) the establishment of a scholar- ship fund, known as the Joan Wrench Kirsten- bosch Scholarship Fund, which has now been established by SANBI and used to provide fund- ing for scholarships and internships to previous- ly disadvantaged individuals (for garden-based Amanda Black performing live at the Kirstenbosch Sum- mer Sunset Concert Series.
New visitors’ Centre under construction in the Kwelera NBG, Eastern Cape.

New staff facility under construction in the Kwelera NBG, East London, Eastern Cape.

36 South African National Biodiversity Institute • Annual Report 2022/23 Judith Sephuma performing live at Kirstenbosch Summer Sunset Concert Series.

New beneficiaries of the DFFE-funded Greening and Open Space Management (GOSM) Programme, Lowveld NBG students specifically).
During 2022/23, 13 interns and 29 postgraduate students were supported by the Joan Wrench Kirstenbosch Scholarship Fund.

For the financial year 2022/23, a total of 7 501 beneficiaries were transported to Kirsten- bosch NBG.

Horticultural staff from the Karoo Desert, Pre- toria and Kirstenbosch national botanical gar- dens continued to assist conservation and law enforcement authorities in holding thousands of confiscated succulent plants and assisting in theft investigations.
From 22 to 26 August 2022 the NBGs’ Horticultural Enrichment Forum (HEF) was held at Kirstenbosch NBG with Groen Se- benza interns and GOSM horticultural beneficia- ries.

The first-ever successful rooting of the Critically Endangered yellow peeling plain tree (Bracken- ridgea zanguebarica) was achieved by Kirsten- bosch Horticulturist Mpendulo Gabayi.
These experiments formed part of a research project in collaboration with the Missouri Botanical Garden using air layering treatments and the recollection of vegetative material for the propa- gation of this endangered tree, which is found in the northeastern part of Limpopo, South Africa.
As part of the implementation of South Africa’s National Botanical Gardens Expansion Strategy (2019 to 2023), SANBI Management reviewed po- tential sites in and around the Kgaswane Moun- tain Reserve near Rustenburg with NW provincial conservation authorities (NW Department Eco- nomic Development, Environment, Conserva- tion and Tourism and North West Parks Board) as potential sites for establishing a new NBG for the NW Province.
A field visit to Kgaswane Mountain Reserve was undertaken with SANBI CEO, SANBI COO and NWPB CEO on 8 July 2022.

A follow-up site meeting was held between SANBI Manage- ment and NWPB on 18 July 2022.

An analysis of an alternate site inside Kgaswane Mountain Re- serve was evaluated.

A combined number of 1 460 744 visitors to NBGs and NZG were recorded for the financial year.

NBGs received 1 245 736 visitors while the NZGs received 215 008 visitors during the finan- cial year.
The process of migration of botanical and zoological gardens to a cashless payment system continued through the year.
Progress continued in the implementation of SANBI’s DFFE-funded Infrastructure Programme, with significant investment allocated for improv- ing and refurbishing the organisation’s buildings and related infrastructure, information technol- ogy infrastructure, as well as research equip- 37 South African National Biodiversity Institute • Annual Report 2022/23 projects were completed through the year, in- cluding 10 priority new infrastructure projects.
SANBI’s new Green Energy and Water Conser- vation Strategy and Implementation Plan were completed during the year, for the first time in the organisation’s history.

The Strategy and Im- plementation Plan will be rolled out over several years, as funds become available.

A new Director: National Infrastructure Pro- gramme, Matsobane Maite, was appointed in SANBI on a three-year contract as from 1 August 2022.
The three Deputy Directors: Regional Infra- structure Programme continued to support the coordination, management, oversight of SANBI’s various infrastructure and maintenance projects in the national botanical gardens.

SANBI’s Kids in Gardens Programme involves fun, interactive learning programmes approximately three-hours long, facilitated in the national bo- tanical gardens.
The majority of the participants in this programme are mainstream school chil- dren and hence, the learning programmes are closely linked to the South African curriculum so that learners are able to engage with the rele- vant content knowledge and skills.

However, for many of the learners, this is a unique opportunity for them to build knowledge and skills through activities which allow them to have real interac- tions with the natural world.
Besides mainstream school children, the programme also has learn- ing programmes which are specifically designed to meet the needs of beneficiaries with physical and mental disabilities, tertiary students and community youth and adult groups.

All of the learning programmes have relevant biodiver- sity conservation and sustainability messages, and all have components of opportunities for the beneficiaries to take positive actions for the natural environment.
Although this programme had been adversely impacted by the COvID-19 pandemic and the national lockdown regula- tions in the previous two financial years, there was a significant increase in the number of ben- eficiaries in this financial year resulting in 49 464 beneficiaries being reached and the annual tar- get of 30 500 being exceeded.
Minister Creecy hosting the Belgian royal couple at Kirstenbosch NBG, March 2023. visit to Kgaswane Mountain Reserve in North West by SANBI CEO, COO and North West Parks Board CEO.

ment.

Significant projects completed during the year included a new 188 m tree canopy walkway in the Thohoyandou NBG, and a new restaurant deck at the Walter Sisulu NBG (using low-main- tenance, durable, eco-friendly composite deck- ing), amongst others.
Fifty priority maintenance 38 South African National Biodiversity Institute • Annual Report 2022/23 The SANBI Board members visited the Walter Sisulu NBG.

From left to right: Ms Ntshanga, Dr Legoabe, Prof. Nesamvuni, Dr Tau, Ms Ferguson, Dr Luthuli, Mr Matooane and Dr Molokwane.

In addition to the ‘Kids in Gardens’ Programme, other environmental awareness initiatives were also implemented.
These include the implemen- tation of the Prevention of Biodiversity Crimes Programme, the Celebration of Environmental Theme Days and the facilitation of Holiday Pro- grammes.
Through the Prevention of Biodiversity Crimes Programme, various events and workshops were conducted in collaboration with relevant partners in order to raise awareness about bio- diversity crimes, such as the bark-stripping of indigenous trees, the poaching and illegal har- vesting of cycads, of succulents and of other plants and terrestrial and marine animals.

The beneficiaries of this programme included school learners, community youth, traditional healers and police officers.
The following 13 environmental theme days and weeks were celebrated: International Day for Biological Diversity, Plant Conservation Day, World Environment Day, Arbor Month, Wetlands Week, Water Week, Climate Change Week, Weed Buster Week, Marine Week, World Fisheries Day, Recycling Week, Earth Day, and National Science Week.

Many of the events to celebrate these High School Career Expo in Thohoyandou NBG.
environmental theme days took place within the national botanical gardens, while others were hosted within appropriate natural areas in communities.

The total of 11 528 beneficiaries reached included school learners, community youth and community adults.
Each event in- volved relevant information being shared with 39 South African National Biodiversity Institute • Annual Report 2022/23 the beneficiaries and, where possible, contex- tual environmental actions being taken, such as planting trees or indigenous gardens.

Holiday programmes were once again facilitat- ed during the school holiday periods this year with about 935 beneficiaries.
With the aim of educating and entertaining simultaneously, the programmes include many fun activities, such as games, art and crafts, storytelling, and nature treasure hunts.

The children and youth were drawn from a broad spectrum of society: while some were able to pay for the programmes, oth- ers were invited and fully sponsored as they are from orphanages, places of safety and a variety of community-based youth organisations.
ProGramme hiGhliGhts • R26 million allocation from the Greening and Open Space Management (GOSM) was re- ceived from the national Department of For- estry, Fisheries and the Environment (DFFE).

This enabled the gardens to create jobs to assist towards garden and infrastructure maintenance work to ensure that the gardens remain popular ecotourism destinations and important centres of social cohesion for sur- rounding communities.
• A new 154 m universally accessible Braille Trail was completed and officially opened in the Karoo Desert NBG.

• A new 188 m tree canopy walkway was com- pleted in the Thohoyandou NBG with funds provided by the national Department of Tourism.

• SANBI’s new Green Energy and Water Con- servation Strategy and Implementation Plan was developed during the year, for the first time in the organisation’s history.

• Simphiwe Madlala started as new Curator of the Hantam NBG in 2022/23.
• Kirstenbosch’s Summer Sunset Concert sea- son was successfully concluded at full post- COvID-19 capacity.

Six international artists performed, as well as many popular local art- ists across a range of genres.

• Phase 1 construction started in the Kwelera NBG, funded by the national DFFE, with a new gatehouse completed and new visitors’ Centre and staff facility nearing completion.
• A new Director: National Infrastructure Pro- gramme, Matsobane Maite, was appointed in SANBI on a three-year contract as from 1 August 2022.

• The DFFE Minister formally launched the Thohoyandou NBG in Limpopo in May 2022.

• Kirstenbosch NBG received a Travellers’ Choice 2022 award on TripAdvisor as an at- traction that consistently earned great re- views from travellers.
• The combined number of system-generated visitors to NBGs and NZG for the year totalled 1 460 744. national zooloGical Garden The National Zoological Garden (NZG) has ex- isted for 123 years and most of its infrastructure required major renovations, maintenance and upgrades.

In the 2022/23 financial year, SANBI conducted several maintenance and restoration projects at the NZG facility, which included, the aquarium, reptile park, bird aviaries and a variety of mammals enclosures, to modernise them.
The project to upgrade the visitors’ parking was successfully completed in July 2022.

The refur- bishment of the aquarium pedestrian bridge has significantly improved the experience and safe- ty of visitors.

In the next phase the seal and pen- guin enclosure at the entrance of the zoo will be refurbished.

rePositioninG strateGy SANBI is committed to developing and imple- menting a Repositioning Strategy with Imple- mentation Plans for the NZG.
To achieve this, a conceptual framework on the repositioning of the NZG was developed, presented and ap- proved by the SANBI Board.

40 South African National Biodiversity Institute • Annual Report 2022/23 The objectives were to: • Modernise the ex-situ conservation experi- ence through the embodiment of a biodiver- sity centre.

• Enhance economic transformation and sus- tainability.

• Contribute to social cohesion and education development.

• Promote integrated management and tech- nology.


The new Repositioning Strategy for the NZG has been approved by the SANBI Board, following a rigorous process of consultation.

With the new strategy, SANBI intends to have a modernised zoo that contributes a positive function in the conservation of biodiversity, by strategically utilising biodiversity education and public en- gagement, tourism, recreation and research to promote economic transformation and social cohesion.
conservation ProGrammes The NZG continued to collaborate closely with the Department of Forestry, Fisheries and En- vironment, as well as provincial and municipal conservation bodies in receiving and providing accommodation for confiscated animals.

This is accomplished through several collaboration agreements with these entities.
Specimens re- ceived in the past year were intercepted whilst being imported or exported, highlighting the fact that illegal trade continues to have a nega- tive effect on our biodiversity.

A total of 107 specimens were accepted from seven different law enforcement events, the ma- jority being reptiles.

One conservation focus species that the NZG has made a significant achievement with during 2022/23 is the sungazer lizard (Smaug giganteus).
These endemic reptiles are frequently traded il- legally, as they are an enigmatic lizard and highly sought after in the pet trade.

They are exceed- ingly difficult to breed in captivity, and therefore collected from the wild to support the interna- tional trade, being smuggled out of the country without the required permits.

One of our main highlights was when four of these Endangered lizards were able to breed at the beginning of 2023.
Approximately 250 marine fish and inverte- brates and freshwater fish were received during the year, bolstering the NZG’s aquarium display.

The aquarium remains the largest inland aquari- um in South Africa and is also unique in that it is the only inland aquarium to display marine fish.
The NZG also hosts the regional studbook for certain species, data from which is contributing to the overall conservation efforts to protect 41 South African National Biodiversity Institute • Annual Report 2022/23 Approximately 250 marine fish and invertebrates and freshwater fish were received during the year, bolstering the NZG’s aquarium display.

2 2 0 2 8 0 6 1 - e e s - o t - t n a w i - e w - s n u g n e p - n a c i r f a - e h t African Penguin these species, both in captivity and in the wild.
NZG has published five regional studbooks: • African Penguin • Southern Ground-Hornbill • Lesser Flamingo • Cheetah • Wattled Crane One international studbook was also published: • Black-footed cat Frameworks for the management and accommodation at the NZG of iconic species such as leopard, lion, and black and white rhino were developed during 2022/23.

The NZG’s African savanna elephant continues to receive attention with the SANBI Board an- nouncing his retirement from the zoo setting.
Plans are currently underway to relocate this iconic animal to a more natural setting.

An ele- phant management plan has been updated and submitted to the minister for approval.
biodiversity education and Public enGaGement The NZG’s engagement with learners, teach- ers and the public on a variety of activities is geared towards enthusing participants about biodiversity, enhancing curriculum support, en- couraging and supporting youth development and increasing the understanding of the natural world by the visiting public.

The NZG’s annual target for learners was 12 000, which was ex- ceeded as 110 949 learners were reached.
- f o - h c r a m - e h t - t o n - s i - s i h t / s e l c i t r a - d r e o w r e v - e n a i l .

e m / a z o c d r e o w .

r e v e n a i l .

e m w w w / / : s p t t h 42 South African National Biodiversity Institute • Annual Report 2022/23 ZooClub Members with the SANBI CEO, Shonisani Munzhedzi at a certificate ceremony.

science clubs The after-school science clubs project is a col- laboration between SANBI and the National Research Foundation.
The project supplements the work of educators in the classroom, the lab- oratory and parts of the syllabus in a practical way.

Garden activities were conducted with five science club schools in partnership with the De- partment of Agriculture in Limpopo.

Learners were taught modern scientific methods for seed planting for sustainable vegetable garden main- tenance.

learner and educator support The NZG team attended a variety of exhibitions, career expos and school visits in Gauteng and Limpopo.
Other engagements included com- memoration of environmental calendar days such as National Water Week, World Environ- ment Day and World Oceans Day, which the NZG team celebrated with schools in Gauteng.

These theme days were commemorated in collabora- tion with various stakeholders like DFFE.
Scifest Africa 2022 was held in Makhanda (Gra- hamstown) in Eastern Cape from 7 to 13 Septem- ber 2022 with the theme ‘Back to the Basics’, in- spired by the united Nations Education Science and Cultural Organisations (uNESCO’s) theme ‘International year of Basic Sciences for Sustain- able Development 2022’.

This science festival offered visitors an interactive programme con- sisting of over 190 contributors from 62 organ- isations, 35 exhibitions and 292 events.
The NZG team displayed on ‘the world of microscope’, which attracted many learners and other visi- tors to give insight into the microscopic world.

A practical hands-on workshop on human evolu- tion for the Further Education and Training (FET) learners was also conducted.

The team engaged subject specialists at the Gauteng Department of Education to discuss challenges faced by teachers in teaching evolu- tion.
In addition, the team visited Limpopo and the Free State to engage teachers on life and liv- ing strands including teaching skills.

In collaboration with the South African Agency for Science and Technology Advancement (SAASTA), the NZG held a behind-the-scenes tour of the databank, animal hospital, animal kitchen, reptiles and aquarium for 40 teachers from Kwa-Mhlanga.
43 South African National Biodiversity Institute • Annual Report 2022/23 Bio-Science course is deliberate and designed to fit and strengthen the school’s mainstream cur- riculum.

The theoretical and practical aspects are used to enhance the learning experience of learners.

Social learning through group work is a key component of the Bio-Science courses.

SANBI CEO, Shonisani Munzhedzi, presented certificates to learners who attended the Janu- ary course at a function held at the NZG on 21 January 2023.
In his keynote speech, the CEO highlighted the importance of education and technology in the field of biodiversity, giving ex- amples of modern design of drones for biodiver- sity mapping and the importance of biomimicry in the design processes.

Public engagements The NZG celebrated a total of 11 environmental calendar days.

These calendar events were cele- brated with the public visiting the NZG to raise awareness and to conscientise them on the role they should play in biodiversity conservation.
In- ternational African Penguin Day was commemo- rated to highlight how plastic pollution impacts penguin population.

The public was engaged in activities that taught them to recycle, reuse and if possible, avoid using plastic materials.

During the Easter weekend visitors participat- ed in an educational quiz race aimed at sharing biodiversity facts.

Nelson Mandela Day was cel- ebrated by conducting a clean-up campaign in partnership with DFFE and the taxi association across Boom Street.
zooclub highlights 2022/23 One of the main highlights for the ZooClub was its collaboration with key stakeholders includ- ing the Bushveld Mosaic Programme for envi- ronmental interpretation and appreciation.

This bore fruit when the ZooClub members won the Bushveld Mosaic trophy during their Save the Stream Project.

The project was conducted at the Apies River that runs through the NZG.
The mini stream assessment scoring system (SASS) tool was also introduced to the ZooClub mem- bers for the purpose of citizen science for their Save the Stream Project.

SANBI CEO, Shonisani Munzhedzi, participants with certificates.

issues Bio-Science SANBI CEO, Shonisani Munzhedzi, experiences snake handling at the Bio-Science certificate ceremony.

The NZG participated in the Great Southern BioBlitz (GSB) from 28 to 31 October 2022.
The GSB is an international effort to document all the species in the southern hemisphere during spring.

This event aimed to educate the gener- al public about science and nature, while also highlighting the importance of biodiversity.

bioscience course The NZG Bio-Science courses, held during school breaks, have proven to be popular with many high school learners.
The curriculum of the 44 South African National Biodiversity Institute • Annual Report 2022/23 The university of Pretoria offered their Robotics and Coding Programme to the ZooClub mem- bers to highlight the linkage and importance of technology in the context of biodiversity.

In addition, ZooClub members were exposed to the entrepreneurial aspects of practical animal husbandry through the animal farm.
They also learned about avian malaria affecting the Af- rican Penguin population at the NZG and the remedial actions thereof through the work of the research department.

ProGramme hiGhliGhts The NZG exceeded its annual target of 170 00 visitors by 44 640 visitors.

A total of 215 008 visitors were recorded for the 2022/23 financial year.

The target was exceeded, despite the ongoing construction work, which resulted in relocation and redistribution of some animal species and them thus being off display.
45 South African National Biodiversity Institute • Annual Report 2022/23 46 South African National Biodiversity Institute • Annual Report 2022/23 performanCe informaTion Programme 2 Branch: Biodiversity Science and Policy Advice Divisions: Foundational Biodiversity Science (FBS) Biodiversity Research, Assessment and Monitoring (BRAM) Biodiversity Information and Policy Advice (BIPA) Adaptation Policy and Resourcing (APR) 47 South African National Biodiversity Institute • Annual Report 2022/23 Branch: Biodiversity Science and Policy Advice PurPose • Facilitate the conservation, restoration and sustainable management of biodiversity assets and ecological infrastructure, and unlock nature’s contribution to people through providing appropriate knowledge, evidence, and policy support and resource mobilisation for piloting innovative nature- based responses including ecosystem-based adaptation, towards achieving National Development goals.
outcome • The state of biodiversity is assessed and relevant knowledge and evidence is generated to inform decision support.

ouPut • Foundational biodiversity information produced, compiled, maintained and disseminated.

• Research undertaken and coordinated to provide applied knowledge to conserve and unlock the benefits of biodiversity.

• National biodiversity assessments and syntheses undertaken.

• Biodiversity policy support and advice provided for national and international obligations.
• Implementation of nature-based solutions towards the just transition to a low carbon economy and climate resilient society.

Provision of advisory services for key multilateral environmental aGreements SANBI has provided technical scientific support to DFFE on several MEAs including as part of the South African delegation for the Conferences of the Parties (COPs) listed below.

SANBI participat- ed in several side events at the COPs.

i. united nations convention to combat de- sertification (unccd) ii.
convention on bioloGical diversity (cbd) iii.

convention on international trade in en- danGered sPecies of Wild fauna and flora (cites) iv.

ramsar convention on Wetlands v. interGovernmental science-Policy Plat- form on biodiversity and ecosystem ser- vices (iPbes) vi.
united nations frameWork convention on climate chanGe (unfccc) coP 27 i. united nations convention to combat desertification (unccd) SANBI participated in the uNCCD COP 15 held in Abidjan, Cote d’Ivoire from 9 to 20 May 2022 and led the development of the uNCCD Country Report on behalf of DFFE.

The Country Report is an important document tracking South Africa’s progress on the implementation of the Conven- tion.

The Country Report was submitted to DFFE in February 2023.
The report is being presented to the relevant DFFE Working Groups as part of the MINTECH and MINMEC process.

ii.

convention on bioloGical diversity (cbd) SANBI participated in the CBD CoP15 held in Montreal, Canada from 7 to 19 December 2022 as part of the South African delegation, and also provided technical scientific support from a large team of SANBI scientists who joined virtually.
After long and hard negotiations the world adopted the Kunming–Montreal Global 48 South African National Biodiversity Institute • Annual Report 2022/23 Biodiversity Framework with targets for imple- mentation.

SANBI continues to participate in the process of domesticating the Global Biodiversity Framework (GBF).

The CEO continues to serve as Co-chair of negotiations on areas dealing with resource mobilisation for the implementation of the GBF.

iii.
iii.

convention on international trade in endanGered sPecies of Wild fauna and flora (cites) SANBI was part of the South African delegation to the CITES CoP19 held in Panama, from 14 to 15 November 2022.

It was a challenging meet- ing with outcomes and decisions that have to be implemented by CITES parties.

SANBI provided scientific advisory support to the DFFE for the development of the South African position on various CITES proposals.

Germany, from 2 to 9 July 2022, but participat- ed virtually.
SANBI provided significant support to the biodiversity and conservation sector on international programmes such as those that are facilitated through IPBES.

The Summary for Policy Makers and the final reports of the IPBES thematic assessment on sustainable use as well as the values assessment were welcomed by all.

Through the DFFE, SANBI provided comments on the first external review of the IPBES thematic assessment of the interlinkages among biodiver- sity, water, food and health (nexus assessment).
SANBI also provided initial comments on the IPBES Summary for Policy Makers for the Thematic Assessment of Invasive Alien Species and their Con- trol.

SANBI scientists were also contributors to chapters of this thematic assessment.

vi.

united nations frameWork conven- tion on climate chanGe (unfccc) iv.

ramsar (convention on Wetlands) coP 27 SANBI was part of the South African delegation at uNFCCC COP 27, held in Egypt from 6 to 18 November 2022, and attended the meeting vir- tually.
Several presentations were made in sup- port of South Africa’s agenda and programme of work, in partnership with the Adaptation Fund, the Development Bank of Southern Africa, and the Green Climate Fund.

SANBI was part of the South African delegation at RAMSAR COP 14, held in Geneva Switzerland from 5 to 13 November 2022.
The following key actions for South Africa emanated from COP 14: • There are many SA role-players involved in wetland management and therefore there is a need for improved co-ordination and increased investment.

A call was made to re- double efforts.

• The one vehicle for co-ordinated action is the National Wetland Management Framework (NWMF), which was released in 2022 and de- veloped jointly by the 3 departments with a national mandate to manage wetlands (DWS, DFFE, DALRRD) with inputs from SANBI.
The NWMF sets out a vision and objectives for wetland management and lists 96 actions to achieve this.

The next steps involve imple- mentation of the NWMF through aligned and co-operative action.
v. interGovernmental science-Policy Platform on biodiversity and eco- system services (iPbes) SANBI was part of the South African delegation to the 9th Plenary IPBES meeting held in Bonn, 49 South African National Biodiversity Institute • Annual Report 2022/23 50 South African National Biodiversity Institute • Annual Report 2022/23 Foundational Biodiversity Science PurPose • The purpose of this programme is to ensure that foundational information on species and ecosystems is generated and collated.
This involves the describing and classifying of species and ecosystems in South Africa.

outcome • A complete inventory of South Africa’s biodiversity is developed and maintained.

ouPut • Number of herbarium specimens digitised.

• Number of species (animals and plants) occurrence data generated.

• Number of species (animals and plants) pages/descriptions developed.

• Number of publications (scientific and popular articles) generated.

• Number of biomaterials accessioned as reference samples in biobank.
• To build a comprehensive geo-referenced Barcode Databases with DNA records for all traded and threatened plant and animal species, including look-alikes.

ProGramme hiGhliGhts largest online collection of digitised specimens Ongoing botanical research contributes to an updated checklist of all plant species in South Af- rica, and exploration to discover and catalogue South Africa’s flora is central to this endeavour.
The South African National Plant Checklist forms the core taxonomic backbone for the Botanical Database of Southern Africa (BODATSA) where all taxa, e-Flora, and specimen-related informa- tion is housed.

The checklist also forms the basis for many other applied biodiversity projects, both within and outside SANBI.

A total of 1 935 new taxonomic records were added to BODATSA in the past year.
More than 69 660 corrections and updates were made, with 873 records verified mostly to plant name records, following the migration of BODATSA to BRAHMS 8.
This phenomenal amount of work ensures that South Africa has one of the most comprehensive and accurate checklists in the world, and forms a vital component of the in- ternational resources for botanists, including (amongst others) World Flora Online, iNatural- ist (a global online plant observation database), GBIF and the JSTOR Global Plants database (the in the world).

A new plant taxon Hilliardiella oligocephala var.


besteri, was described by retired scientist, Paul Herman, and named in honour of SANBI Scien- tist, Mr S.P.

Bester who collected the holotype.

Botanical scientists described several new spe- cies that include Cotula tuberculata, Geissorhiza, G. seracina, Ornithogalum adamii and Thesium hispidifructum.

updated assessments of the hor- ticulturally and medicinally important genera Gloriosa and Sandersonia were conducted.
Dr Ronell Klopper attended the COP19 meeting in Panama in November 2022 in her capacity as internationally recognised Nomenclature Spe- cialist to the CITES Plants Committee.

SANBI hosted the 7th annual meeting of the Af- rican Wildlife Forensics Network (AWFN) from 27 June to 1 July 2022.

In total, 65 members, donors and stakeholders attended the meeting representing government and non-government entities from 20 countries (13 African countries).
The AWFN brings together practitioners from the fields of Wildlife Crime Scene Investigation 51 South African National Biodiversity Institute • Annual Report 2022/23 Attendees at the 7th Annual Meeting of the African Wildlife Forensics Network (AWFN) that was hosted by SANBI from 27 June to 1 July 2022.
SANBI was awarded a contract for the supply and delivery of plant and animal DNA analysis to be used at the Component Forensics Science Laboratory (Section Scientific Analysis) of the South African Police Service.

A total of 272 foren- sic cases have been received for analysis since the contract was awarded.
Dr Ed Espinoza from uS Fish & Wildlife Service visited SANBI’s Genetic Services unit (GSu) on 29 June 2022 and carried out a forensic assessment on the implementation of the International Soci- ety for Wildlife Forensics Standards and Guide- lines.

Ms Marli de Bruyn, Head of the GSu, visited the Scottish Agricultural Science Agency (SASA) fo- rensic laboratory (Edinburgh, uK) in October 2022 to assess and implement requirements for ISO17025 accreditation and quality manage- ment systems in the GSu.
SANBI CEO, Mr Shonisani Munzhedzi, Prof. Ramagwai Sebola, Ms Marli de Bruyn, Prof. Antoinette Kotze and Mr Fidelis Segumba from Tanzania (Government Chemist Laboratory Authority) at the Gala Dinner during the 7th Annual Meeting of the African Wildlife Forensics Network (AWFN).

(WCSI) and Wildlife Laboratory Analysis (WLA).


The network is organised as a collective of Af- rican national government institutions interact- ing with international wildlife forensics experts, iGOs, INGOs, NGOs and donors to enhance the use of wildlife forensics in Africa.
In an effort to build a forensics knowledge hub, the Directorate of Animal Health (DAH) at the De- partment of Agriculture, Land Reform and Rural Development (DALRAD) approved the SANBI GSu for biosafety and compliance in terms of Section 20 of the Animal Diseases Act, 1984 (Act 52 South African National Biodiversity Institute • Annual Report 2022/23 No.

35 of 1984) in September 2022.


In addition, the unit provided forensic laboratory training to forensic analysists from countries that include Senegal, Zambia and the EWILD laboratory in Eswatini.

A total of 111 DNA Passports for 21 cap- tive facilities were issued to monitor legal and illegal wildlife trade through parentage verifica- tion.

More than 580 DNA profiles were added to existing genetic databases for hybridisation de- tection, parentage, gender determination and individual identification.
A project to grow the biodiversity economy na- tionally to enhance communities’ stake in wild- life conservation (GEF7 Pillar 1 Component 2) project was implemented to enhance forensic and scientific support services linked to wildlife trafficking investigations.

A memorandum of understanding was signed between DFFE and SANBI in August 2022, a project management committee was established and the first funding of R3.2 million were received.
The Global Environment Facility (GEF) serves as a financial mechanism for several environmental conventions, e.g., the Convention on Biological Diversity (CBD), the united Nations Framework Convention on Climate Change (uNFCCC), the Stockholm Convention on Persistent Organic Pollutants (POPs), the united Nations Conven- tion to Combat Desertification (uNCCD) and the Minamata Convention on Mercury.
The Animal Checklist is the taxonomic backbone for all animal species level work and includes taxon groups with unresolved taxonomies for further research.

Research includes, for exam- ple, to assess DNA barcode reference library gaps against the Barcode of Life Data System (BOLD).

The checklist is expanded systematical- ly, informed by priorities and sectorial needs.
The focus in 2022/23 was on five taxa with the following records added: 2 039 Acari (mites and ticks), 541 beetles, 12 260 butterflies and moths, 2 060 marine fishes and 2 254 spiders.

A semi- nal publication on South African animals at risk of extinction was widely disseminated within the biodiversity sector.

New coffee table book on South African animals at risk of extinction.
Efforts in the Biodiversity Informatics arena fo- cused on a few key strategic areas, including mechanisms to accelerate data mobilisation and human capital development.

In the 2022/23 fi- nancial year, the South African GBIF Node lev- eraged funding to implement revolutionary technologies, such as industrial scale digitisation using a conveyor belt system to accelerate the imaging of Natural History Collections.
This will have a significant impact on the ability to access digital information and reduce the amount of time it takes to digitise herbarium records by or- ders of magnitude, from decades to potentially a couple of years.

This is a game changer for spec- imen digitisation/imaging on the continent.

This system will be made relevant at national level, with a kickoff at the National Herbarium in Preto- ria, and subsequent roll-out to Compton Herbar- ium and KwaZulu-Natal Herbarium.
The system will also be available and relevant to national stakeholders.

This initiative has been developed in collaboration with Finnish Partner Bioshare Digitisation, following a side meeting at the GBIF Governing Board in 2017, and provides credence to South Africa’s partnership with GBIF.
A member of SANBI presented a keynote ad- dress at the Biodiversity Informatics Symposium entitled ‘A Conceptual Approach to Developing 53 South African National Biodiversity Institute • Annual Report 2022/23 From left to right: a recent SANBI Biodiversity Series, titled Early botanical exploration in the Kaokoveld (northern Namibia) 1957, by Otto Leistner – which details the experiences of two botanists who went on an exploration of the poorly known flora of the far northern regions of Namibia, namely the Kaokoveld and the Caprivi, in 1957; Bothalia – African Biodiversity & Conservation volume 52.1 – SANBI’s ISSN-rated journal; and expanding on Strelitzia 31 by M. Koekemoer, H.M. Steyn and P. Bester, which covered the 52 largest plant families, Strelitzia 46 – Flowering plant families of southern Africa (by the same authors) was sent to print in March 2023.
In this book all 242 currently recognised flowering plant families that occur in the southern African subregion are treated and illustrated.

Biodiversity Informatics as a Field of Science in South Africa’.

This symposium, which took place from 28 to 30 November 2022, was hosted by (Mathematical Bio- Stellenbosch university science Hub) and was funded by the – National Institute for Theoretical and Computational Sci- ences.
SANBI-GBIF has also been awarded funding through the GBIF Capacity Enhancement Sup- port Programme (CESP), to enable a cross- continental partnership to investigate data min- ing approaches for impactful data use cases and stories.

This project is being conducted in Part- nership with GBIF-Spain.

The outcome of this initiative is focused on building human capital in the arena of biodiversity informatics, through the capacitation of approximately 30 national candidates, including regional participation.
The South African delegation from DSI and SANBI attended the GBIF Governing Board meet- ing, which was held from 3 to 5 October 2022 in hybrid form in Brussels, Belgium.

Discussions included the New GBIF Strategic Framework, and an Economic valuation of the GBIF Network amongst others.

The GBIF-Africa Regional meet- ing was held in Togo from 27 to 28 July 2022.

This meeting forms part of the regional engagement strategy of the GBIF Nodes Strategic and Imple- mentation Plan.
The new SANBI-GBIF website and Portal, which formed part of the GBIF host- ed portals initiative, was also presented.

SANBI’s mandated activities and knowledge base depend largely on the print and elec- tronic media provided by the publishing of SANBI’s science-based and scientific biodiversity research information.
This information is pub- lished through the SANBI monograph series, two journals and other ad hoc publications, such as Strelitzia series (botanical science and research, peer-reviewed); Suricata series (zoological sci- ence and research, peer-reviewed); SANBI Biodi- versity Series (occasional reports on workshops, technologies, projects, symposia and other SANBI activities – peer-reviewed when subject matter allows); Flowering Plants of Africa (FPA) (DHET-accredited, biennial, botanical research journal that is peer-reviewed); and Bothalia – Af- rican Biodiversity & Conservation (ISSN-rated jour- nal, open access on OJS-based, journal-specific website; peer-reviewed).
These publications are 54 South African National Biodiversity Institute • Annual Report 2022/23 Examples of ad hoc publications published by SANBI.
From left to right: annual Trees of the year poster, nationally distributed and aimed at the general public to inform and celebrate the trees of the year; Mainstreaming Biodiversity Priorities is a practical guide on how to integrate spatial biodiversity products into national policy, planning and decision- making; and the Foundational Biodiversity Science Research Annual Report 2021/22 provides research outputs and addresses themes/topics related to systematics/taxonomy and classification, genomics, parasitology, molecular ecology, wildlife trade and compliance.
available as both hard copies and electronic ver- sions that can be downloaded at no cost from the SANBI website.

The books and other printed media are also distributed locally and internationally through the SANBI Libraries’ exchange agreements with other local and international libraries and are made available for purchase by local and international book distributors via the SANBI Bookshop, which is situated in the National Herbarium building at the Pretoria National Bo- tanical Garden.
SANBI Graphics & Editing also provides in-house graphic design and scientific/ technical editing services to all divisions across the value chain of SANBI.

The entire herpetology collection, representing approximately 17 500 samples collected over 30+ years and represents more than 60 families from 39 countries, was shipped from Kirsten- bosch Research Centre, Cape Town, to the SANBI Biobank in Pretoria for long-term curation.
The collection was moved using a Western Cape Government veterinary Services Red Cross per- mit in mitigation of the potential disease risk.

The samples were immediately placed into minus 80 degrees Celsius freezers at the Biobank, and is Seven polystyrene boxes were filled with 175 cryoboxes to be transported to the SANBI Biobank in Pretoria.
now being catalogued into the current, collec- tion which entails matching individual samples tubes with the respective metadata, allocating a new catalogue number, and capturing all the information onto the Biobank database, Specify.

The SANBI Biobank is assisting with the coordi- nation of all the SeaMap Project samples, which included taking sub-samples of a wide variety of marine invertebrate species for barcoding.
The samples were provided by Iziko Museum and transported to Kirstenbosch NBG for Phase 1 of sampling, and Phase 2 were brought to Preto- ria.

This sub-sampling included photographs of each marine invertebrate, as well as small tissue 55 South African National Biodiversity Institute • Annual Report 2022/23 Mursia cristiata (Red-spotted crab) collected from a depth of 228 m. pieces to be used for DNA extraction and the remainder will be catalogued into the Biobank collection.
The metadata provided by the South African Environmental Observation Network (SAEON) include information on locality coordi- nates and collection depth.

This project has con- tributed to the first set of marine invertebrate species being added to the collection.

To date, 240 out of a target of 450 for the project have been added to the SANBI Biobank.

human caPital develoPment (hcd) The Division Foundational Biodiversity Science (FBS) hosted a virtual Intern Symposium on 28 to 29 July 2022.
The event was attended by more than 60 FBS staff, postgraduate students, postdoctoral fellows and interns.

The purpose of the symposium was for interns and research assistants in the Division to share their journey with regards to early career learning, workplace skills/development, training and opportunities.

Presentations centered around the theme ‘foun- dational biodiversity knowledge and innovation for species conservation’.
A total of 14 exception- al high quality contributions showcased diverse research interests and acquired skills in founda- tional biodiversity science.

The winner for the best presentation was Dr Minoli Appalasamy from the KwaZulu-Natal Herbarium.

The 3rd Foundational Biodiversity Research Symposium was hosted on 22 to 23 November Ms Portia Choma, Senior Technician at the SANBI Biobank, with the full freezer boxes ready to be transported from Cape Town back to Pretoria.
Ophiactis carnea (Fleshy brittle star): sub-samples collected at a depth of 67 m were and now part of the Biobank collection.

56 South African National Biodiversity Institute • Annual Report 2022/23 2022.

The theme of the symposium was ‘inspir- ing evidence-based foundational research to in- form policy advise’.

ProGramme Performance The programme achieved and exceeded all tar- gets of the pre-determined objectives.
Specific performance against indicators were: • Exceeding the annual target for 30 genera, and compiling descriptions for 12 plant fam- ilies.

• Describing and compiling a 1 000 animal spe- cies pages.

• Despite technical challenges experienced during the migration from BRAHMS version 7 to 8 causing delays with plant data input into the system, an overall 56 494 biodiversity re- cords were eventually added to the database thus exceeding annual target by 494.
• Two versions of biodiversity checklists were released, one comprising the South African National Plant Checklist, and the other for the National Animal Checklist.

• Finally, 6 061 biomaterials were added to the biobank against an annual target of 6 000 biomaterials.
57 South African National Biodiversity Institute • Annual Report 2022/23 58 South African National Biodiversity Institute • Annual Report 2022/23 Biodiversity Research, Assessment and Monitoring PurPose • Facilitate the conservation, restoration and sustainable management of biodiversity assets and ecological infrastructure and unlock nature’s contribution to people through providing appropriate knowledge, evidence and policy support for decision-makers.
outcomes • The state of biodiversity is assessed, relevant knowledge and evidence is generated, and this informs implementation and the provision of policy support and advice.

outPut • Research undertaken and coordinated to provide applied knowledge to conserve and unlock the benefits of biodiversity.

1. ecosystem classifications and 2. creation of neW scientific knoW- maPs ledGe The classification and mapping of ecosystem types is a core part of SANBI’s foundational sci- ence.
Maps of ecosystem types are used in a va- riety of applications – including assessment of the status of those ecosystem types, ecosystem and natural capital accounting, and for land-use and natural resources planning.

Ecosystem and classification mapping work is conducted in col- laboration with a range of institutions and indi- viduals under the classification committees at national and realm levels.

The Terrestrial Ecosystem Map is based on the National vegetation Map (NvM) and requires regular update.
The map forms the terrestrial component of the South African National Ecosys- tem Classification System (SA-NECS) and follows the overarching principles and approaches out- lined in the SA-NECS Handbook.

For the 2022/23 version update, the changes included alignment with estuaries, edits to Limestone Fynbos, Forest patches, Mesic Thicket and correction of some small mapping challenges on our borders to the north.
These changes are peer-reviewed by the National vegetation Map Committee, to ensure that the best available science is used.
SANBI uses mainly three indicators to measure progress on creation of new knowledge, being number of research papers published in journals accredited by the Department of Higher Educa- tion and Training (DHET), number of cooperative research networks convened and number of risk analyses for alien and invasive species de- veloped and approved by the Alien Species Risk Analysis Review Panel (ASRARP).
Journals ac- credited by DHET are those with an International Science Index (ISI), or similar international rating, as well as selected South African journals.

Coop- erative research networks demonstrate SANBI’s reliance on its extensive network of partners with similar goals to generate and maintain all the knowledge required to meet its mandate.

The partners contribute intellectual property or resources thus leveraging the benefits of areas of synergy and economies of scale.
2.1 The 2022–2023 Annual Performance Plan target for publications was 100, and this target was exceeded by 17 publications.

The publications addressed SANBI’s re- search strategy, strategic objectives and covered a range of biodiversity-related subjects such as taxonomy, classification, 59 South African National Biodiversity Institute • Annual Report 2022/23 genetics and genomics, threatened spe- cies, invasive species, marine ecosystems, illegal wildlife trade and climate change adaptation.
2.2 The 2022–023 Annual Performance Plan target for research networks was ‘three cooperative research networks convened’ being National Species Specialist Group Network, Network of Wildlife Economy Re- search and Genetic Indicators Monitoring Network.

Below are summary reports of the three networks convened: National Species Specialist Group Net- work – SANBI established this network in 2022/23 financial year.
The network aims to coordinate researchers, government offi- cials and conservation practitioners across taxonomic groups in the country, to sup- port and facilitate science-based decision- making and the development of policies that will contribute towards halting the loss of species.

The network includes ex- perts working on animal species from the marine, freshwater and terrestrial realms.

The first network meeting was on 28 Octo- ber 2022 and the IuCN registration process is underway.
Future plans of the network include contributing to the Living Planet Index, the genetic indicators used for the CBD Global Biodiversity Framework, estua- rine species assessments to be included in the NBA and protection level assessment.
Network of Wildlife Economy Research (WER) – this is an interinstitutional network established in 2021 and first convened in 2022 to enhance SANBI’s role in sup- porting the implementation of the High- Level Panel (HLP) recommendations and to design a wildlife economy research agenda to be incorporated into the National Bio- diversity Research and Evidence Strategy (NBRES 2015–2025).
Furthermore, the net- work aims to build the wildlife economy component of the biodiversity economy programme at SANBI to provide more ef- fective decision support.
Key deliverables of the network include wildlife economy research papers; Wildlife economy knowl- edge products and decision-support tools linked to outputs needed under the HLP implementation plan; the development of the South African Wildlife Population System and associated applied research products through case studies on individ- ual species.
Genetic Indicators Monitoring Network – the network supports SANBI’s role in pro- ducing national assessments on the status and trends in biodiversity for local and in- ternational reporting.

The objective of the network is to test the feasibility of three ge- netic diversity indicators being proposed for inclusion in the CBD Post-2020 Global Biodiversity Framework.

The network was established in 2022 and is composed of national and international population ge- netic researchers.
It was officially launched during a CBD webinar, held virtually in No- vember 2022.

The deliverables of this net- work include scientific publications and reporting/training resources developed.

The information generated will feed into the 2025 NBA and CBD National Reporting.

2.3 The NEMBA Alien and Invasive Species Reg- ulations (NEMBA A&IS Regulations) are the cornerstone of the management process for biological invasions in South Africa.
The NEMBA A&IS Regulations list taxa requiring management interventions and their asso- ciated targets.

To inform the listing of taxa in the NEMBA A&IS Regulations, risk analy- ses are required, and these provide details on: (1) the likelihood and consequences of an alien taxon causing negative impacts; (2) options to reduce the risk, including due consideration of potential benefits; and (3) how the information is made acces- sible.
To this end, SANBI delivered on the 2022/2023 target of developing 45 addi- tional risk analyses for alien and invasive species, with the priority taxa being those already listed in the NEMBA A&IS Regula- 60 South African National Biodiversity Institute • Annual Report 2022/23 Schematic diagram showing the simplified workflow for the National Biodiversity Assessment of South Africa, contrasting between the 2004 to 2018 approach and the vision for the future onwards.

tions.
tions.

It is worth noting that in previous fi- nancial years, this target remained elusive.

However, due to increased capacity and a more streamlined process this target has finally been achieved.

3. national-level assessments on the status of biodiversity SANBI is mandated in the National Environmen- tal Management: Biodiversity Act (Act No.
10 of 2004) to monitor and report on: a) the status of South Africa’s biodiversity, includ- ing listed threatened or protected species; b) the status of listed invasive species; and c) the impacts of genetically modified organisms (GMOs) released into the environment.

These are large bodies of work that take several years per reporting cycle and require ongoing work in between the launch of each report.
the status of south africa’s biodiversity Following the publication of the National Bio- diversity Assessment 2018, work on the 4th re- port (due in 2025) began.

The preparatory work planned for 2022/23 was completed.

The first core reference group meeting was held, de- tailed workplans for various modules making up the NBA were developed, key gaps were identi- fied and various collaboration agreements have been designed to fill these gaps.
Capacity build- ing planning is another major step taken with the publication of adverts for key postdoctoral research fellowships and research assistantships.

Interns have been appointed and focussed data science training and support programmes have been initiated.

An important milestone for the year was the publication of a journal article in an international journal on SANBI’s process of moving the NBA into the information age, with lessons for other nations undertaking national assessments.
In addition, links to National Eco- system Assessments (linked to IPBES) have been strengthened through engagement with uNEP World Conservation Monitoring Centre.

the state of listed invasive species Since submission of the second report on biolog- ical invasions titled, Status of Biological Invasions and their Management in South Africa was com- pleted and submitted to the Minister in 2020; work on the third report, which is due in 2023 commenced.
A second order draft of the report was sent out for public comment in December 2022 and revision of the draft is in progress.

It is anticipated that the report will be completed by October 2023.

The third report will include standardised workflows for obtaining and ana- lysing the data, a defensible list of alien species in South Africa and a standalone chapter on the Prince Edward Islands.
61 South African National Biodiversity Institute • Annual Report 2022/23 Total number of confiscated plants received at SANBI from 2019 to 2023 the impacts of Gmos released into the environment This first report finalised in 2021/22 is considered an important first step toward a more compre- hensive and robust evidence-based assessment.
The key messages of the report are in three cat- egories being the state of GMOs; policy, regula- tory, and research and development processes; and data and knowledge gaps in South Africa.

SANBI submitted the report to the Minister of the DFFE at the end of March 2023.

ProGramme hiGhliGhts threatened species Programme Response to the succulent plant poaching crisis The number of confiscated plants received by SANBI’s NBGs in 2022/23 increased by 41% to nearly a million.
The number of species being im- pacted increased from 223 to 674 within a year.

It is likely that we are only intercepting about 25% of what actually leaves our country.

for implementation in March 2022.

SANBI leads on implementation of 12 out of the 19 key ac- tions in the NRSAP.
To enable implementation of the NRSAP, WWF-SA and SANBI collaborated, through the funding from the Leslie Hill Succu- lent Karoo Trust, appointed two coordinators to manage the administrative and field monitor- ing aspects of the NRSAP.

To assess the impact of poaching, SANBI led the Red List Assessment updates of at least 190 species (and subspecies) across several impacted genera.
The Scientific Authority successfully led the CITES Appendix III listing of all species in the genus Conophy- tum and 17 other threatened succulent species.

These amendments to CITES Appendix III came into force on 23 February 2023.

The SANBI team that supports the Scientific Authority also devel- oped training material to provide law enforcers with guidance in identifying the succulents re- cently included on CITIES Appendix III.
the national biodiversity assessment SANBI, the DFFE, along with 20 other stake- holder organisations co-developed a Nation- al Response Strategy and Action Plan (NRSAP) for addressing the illegal trade in succulents.
It was approved by the DFFE Minister and MECs The €4 million regional project titled ‘Building biodiversity knowledge for action in Southern Africa: Spatial Biodiversity Assessment, Priori- tization and Planning in South Africa, Namibia, Mozambique and Malawi’ (the ‘SBAPP Regional 62 South African National Biodiversity Institute • Annual Report 2022/23 Project’) was launched in Macaneta, Mozam- bique in November 2022.
The project is funded by donors Agence Française de Développement (AFD) and the Fonds Français pour l’Environne- ment Mondial (FFEM).

The launch followed the signing of the Financing Agreement in June 2022 by the SANBI CEO.

The project aims to de- velop and/or enhance spatial biodiversity as- sessments in the four countries; and assist with their application in biodiversity prioritisation and planning in those countries.
SANBI, as the lead implementing agency, signed Delegat- ed Implementing Agreements with the imple- menting agencies in the other three countries in September 2022.

This project supports SAN- BI’s Research Strategy Implementation Plan and the Corporate Strategic Plan through improving knowledge on state of biodiversity through ca- pacity building.

The knowledge generated from this project feeds into the NBA and reporting to international conventions.
In addition, capacity building is a major component of the project, both at SANBI and in partnering countries.

In late 2022 a revised list of threatened terrestrial ecosystems was published in the Government Gazette.

Representing the culmination of a work process that began in 2016, the list is a revision of the 2011 list, which has acted as a powerful regulatory tool for biodiversity in South Africa.
Based on a robust scientific stakeholder engage- ment process the list is an example of a headline indicator from the NBA that sees application in the conservation planning and environmental decision-making space.

Another process that started in the NBA is the development and publication of the Species Protection Level Index to track performance on the Environmental Sector’s Medium Term Strate- gic Framework on behalf of the DFFE.
Although not part of SANBI’s APP for 2022/2023, the NBA team have developed spatial tools to assist con- servation agencies with planning for improved species protection, and undertaken stakeholder engagement and training linked to the tools.

Training material that has been developed for law enforcers to support the identification of succulents recently included on the CITES Appendix III.
the freshwater Programme The Freshwater Biodiversity Programme’s biodi- versity data pipeline for wetlands and waterbirds (BIRDIE) project, where SANBI is the main holder 63 South African National Biodiversity Institute • Annual Report 2022/23 SBAPP Regional Project launch showcase attendees in Macaneta, Mozambique.

Left: SANBI provided scientific support to DFFE at Ramsar COP 14 in Geneva, Switzerland.
Right: SANBI’s Adwoa Awuah received the young Professional Award from the South African Society of Wetland Scientists at the National Wetland Indaba 2022. of a grant from the JRS Biodiversity Foundation, has improved data accessibility and informa- tion uptake from the two citizen science-based freshwater bird monitoring datasets (CWAC and SABAP2) housed at project partner university of Cape Town; has created a workflow from data to indicators; and has created a scalable web application that presents waterbird species abundance and distribution at multiple scales (from site- to national-level).
The final compo- nent of this phase of the project is to consult with the multiple potential users of the BIRDIE data pipeline, and encourage use and engage- ment with the tools.

The programme also par- ticipated in the Ramsar COP and the National Wetlands Indaba.

Desertification (uNCCD) reporting and the draft report has been completed.

The uNCCD contains five strategic objectives to guide stakeholders and partners to achieve land degradation neu- trality.
Since 2018, the uNCCD reporting process has allowed follow-up and review of progress in implementing the Agenda 2030 by gathering data on SDG Indicator 15.3.1 (the proportion of degraded land in each country).
The analysis of progress conducted by SANBI showed an increase in population from 2015 to 2019, but fewer people were exposed to land degradation in 2019 than in 2015, possibly because drought effects were felt more in the less populated re- gions of the country in 2019. climate change and land degradation the marine Programme SANBI was tasked with coordination of the na- tional united Nations Convention to Combat SANBI’s Marine Programme produced an up- dated marine ecosystem map and published 64 South African National Biodiversity Institute • Annual Report 2022/23 Iterative improvement in South Africa’s marine ecosystem map is driven by emerging researchers.
Much of the deep ocean still poses significant challenges in sampling for both environmental and biodiversity data.

an article in March 2023 that tracks the itera- tive improvement in this foundational marine biodiversity map.

The author team included 29 scientists, including emerging researchers, from 18 different institutions.
The marine team’s par- ticipation in multiple international projects has leveraged capacity and resources to improve ecosystem assessment and the team was proud to be part of the launch of the National Coastal and Marine Spatial Biodiversity Plan.
Building on a long history of research and spatial prioritisa- tion to support Marine Protected Area expan- sion, the marine programme is conducting new systematic conservation planning to identify further priorities for offshore protected areas and potential Other Effective Conservation Mea- sures.

The Marine Programme works with many post-graduate students who are building the marine biodiversity knowledge base at the spe- cies, genetic and ecosystem level.
An emerging researcher has advanced a reference image sys- tem for marine invertebrates and new collabo- rations are being fostered to apply computer vision and machine learning in analysing seabed imagery.

The CoastWise project was concluded with new spatial layers provided to support coastal biodiversity assessment and planning.
Another emerging researcher mapped fluvial fans from satellite imagery and the team has advanced the mapping of Culturally Significant Areas, pro- ducing a beautiful new film that explains and advocates for such areas in marine spatial plan- ning.

Another emerging researcher seconded to SANBI through a collaboration with Parley for the Oceans is working to develop a serial mixed World Heritage Site for coastal and marine natu- ral and cultural heritage in South Africa.
65 South African National Biodiversity Institute • Annual Report 2022/23 The Marine Programme initiated sampling for their NRF-ACEP (African Coelacanth Ecosystem Programme) funded Deep Connections Project and found six new coelacanth individuals and was able to detect coelacanth DNA using an e-DNA approach.

The team leveraged resources from the uKRI-funded One Ocean Hub to under- take a dedicated capacity development cruise that benefited ten students from seven different institutes.
This expedition was different in that it was developed and led by emerging researchers and it used new technology and reached greater sampling depths of the marine environment.

A science to policy workshop was also held with training provided to 27 participants seeking to learn from SANBI’s biodiversity mainstreaming experience and advance various making the case components for science-policy successes.
molecular ecology and evolution unit With an external team of experts, the unit com- pleted Red List assessments for 409 reptile spe- cies, with 220 endemic species assessments published by the IuCN in 2022.

These assess- s m a d A r e h t u L : h p a r g o t o h P 66 The marine program is engaged in transdisciplinary research as part of the One Ocean Hub.
A dedicated capacity building cruise was conducted to deepen knowledge, relationships and skills to solve complex challenges associated with supporting a sustainable oceans economy.

The team is not only mapping biodiversity but is advancing the identification and mapping of culturally significant areas such as Gompo Rock.

South African National Biodiversity Institute • Annual Report 2022/23 The SANBI Marine Programme found six new coelacanths in 2022 and was able to detect coelacanth-DNA in water samples.
Coelacanths have unique spot patterns allowing for individuals to be consistently recognised over time.

In 2022, the team saw one of the first coelacanths found at Sodwana Bay, 22 years later, which is as long as Prof.

Sink has been monitoring this Critically Endangered species.

ments also contributed to a global analysis of extinction risk for reptiles published in the pres- tigious journal Nature with team members as co-authors.
The Marine Programme is leading and deliv- ering on a large, bilateral research project with collaborators in South Africa and uSA to study the pace of adaptation in urbanised areas.
Three students have graduated with MSc degrees, two full length papers were published and Prof. Krystal Tolley delivered an invited keynote talk on these findings at the 15th Conference of the Herpetological Association of Africa along with seven other presentations on the project find- ings, five of which were delivered by students.
67 South African National Biodiversity Institute • Annual Report 2022/23 68 South African National Biodiversity Institute • Annual Report 2022/23 Biodiversity Information and Policy Advice PurPose • Facilitate the conservation, restoration and sustainable management of biodiversity assets and the ecological infrastructure, and unlock nature’s contribution to people through providing appropriate knowledge, evidence, and policy support.
outcome • The state of biodiversity is assessed and relevant knowledge and evidence is generated to inform decision support.

• Decision-support tools are produced for mainstreaming biodiversity into policy and resources are mobilised for ecosystem-based adaptation.

outPut • Foundational biodiversity information produced, compiled, maintained and disseminated.

• Biodiversity policy support and advice provided for national and international obligations.
outPut indicator • Number of biodiversity records published.

• Number of policy advice products developed to support mainstreaming of biodiversity assets and ecological infrastructure.

• Number of district municipalities supported to mainstream Strategic Water Source Areas (SWSAs) into municipal planning and decision-making.

• Percentage of relevant written requests from DFFE and other organs of state responded to within the timeframe stipulated.
SANBI’s Biodiversity Information and Policy Advice Division helps to translate biodiversi- ty science into policy and action.

Knowledge generated by SANBI and its partners is inter- preted into decision-support tools, providing science-based policy advice and mainstreaming biodiversity assets and ecological infrastructure into other sectors.
The Division works within the context of South Africa’s development goals, using biodiversity science to understand how healthy ecological infrastructure can deliver ser- vices to people and improve human wellbeing.
Through spatial biodiversity prioritisation and planning, biodiversity priority areas are identified, which are then used to inform protected area expansion, restoration of ecological infrastructure, and mainstreaming biodiversity into land-use planning and environmental management in a range of sectors.

Pilot projects, implemented in collaboration with partners, demonstrate improved approaches to managing biodiversity assets and ecological infrastructure.
They also highlight the value of conserving biodiversity and its contribution to socio- economic development in South Africa.

access to biodiversity information Information management is vital to ensure that biodiversity data and knowledge are collated, coordinated and made accessible to a range of users across different sectors.

69 South African National Biodiversity Institute • Annual Report 2022/23 focused communities of practice.
A community of practice is a group who share an interest in a certain topic and who come together to grow their practice.

Through communities of practice SANBI co-produces a range of knowledge prod- ucts such as guidelines, strategies, maps and other tools to support effective land-use man- agement and development decision-making that takes account of biodiversity.
The 18th Biodiversity Planning Forum provided an opportunity for individuals, agencies and de- partments involved in spatial biodiversity plan- ning to share and synthesise valuable lessons from systematic biodiversity planning projects across South Africa.
It was followed by the Bio- diversity Planning Technical Working Group, which aims to ensure consistency of spatial bio- diversity planning approaches across the coun- try resulting in the development of products to inform policy, planning and decision-making in a range of sectors.

The working group has a strong focus on building capacity in young bio- diversity planners and growing the community of practice.
Through the community of practice for biodi- versity planning, SANBI developed the ‘Lexicon of spatial biodiversity assessment, prioritisation and planning in South Africa’ to provide stan- dard definitions for a suite of 184 terms that reflect key concepts.

South Africa now has wall- to-wall spatial coverage of maps of Critical Bio- diversity Areas (CBAs) and Ecological Support Areas (ESAs) for the whole country and its ma- rine territories.
These CBA Maps are developed separately per province or realm, so this year SANBI has worked to bring together the first ‘Amalgamated National CBA and ESA Layer’, with an accompanying technical report, to provide a single national spatial layer that can be used for national assessments and analyses.
Two factsheets were developed, one on the ‘Na- tional Coastal and Marine Spatial Biodiversity Plan’ that showcases South Africa’s first spatial biodiversity plan for the marine and coastal en- vironment; and the second on ‘Coastal ecologi- cal infrastructure’ that shares how an investment The new Biodiversity Advisor website providing more in- teractive and user-friendly access to biodiversity data.
The Amalgamated National CBA and ESA Layer providing a single national spatial layer that can be used for national assessments and analyses.

SANBI’s Biodiversity Advisor web portal pro- vides a one-stop-shop for free access to biodi- versity information, knowledge products and value-added tools that support the integration of biodiversity considerations into planning and decision-making.
SANBI launched a new version of the Biodiver- sity Advisor in March 2023, providing more in- teractive and user-friendly access to biodiversity data from SANBI and its partners.

The Biodiver- sity Advisor aims to promote better quality and standardisation of biodiversity data, with new information continually being added to the plat- form.
Policy advice and decision support SANBI plays a lead role in capturing and dissem- inating knowledge through the coordination of 70 South African National Biodiversity Institute • Annual Report 2022/23 in South Africa’s coastal ecosystems is also an investment in human wellbeing and a sustain- able, climate-smart future.
These factsheets highlight the advances in spatial biodiversity planning in the coastal and marine environ- ments and the benefits of these environments to the health and wellbeing of people.

SANBI provides formal comments to DFFE and other organs of state on various policy and legal instruments at a national and international level.
Over the financial year, SANBI provided exten- sive comments on the White Paper on Sustain- able Use of South Africa’s Biodiversity, biodiversity management plans for the African Penguin and seven vulture species, the draft ‘National Infra- structure Plan 2050’, the draft ‘National Water Pricing Strategy’ and the draft ‘National Water Resources Strategy’.
strategic Water source areas Strategic Water Source Areas (SWSAs) are nation- al flagship ecological infrastructure assets that are essential for water security.

These areas of high rainfall make up just 10% of the land area of South Africa, Lesotho and Eswatini but supply 50% of water to these countries.

Activities with- in the boundaries of SWSAs have an impact on water quality and quantity for millions of peo- ple and for agriculture and the economy down- stream.
SANBI was the technical lead, in collaboration with DFFE, for the newly released publication from Statistics South Africa (Stats SA) on the Accounts for SWSAs, 1990 to 2020.

The publication provides insight into land use and protection levels in these strategically important national assets over the past three decades.

It profiles all 22 of South Africa’s SWSAs for surface water in terms of the biomes, provinces, district mu- nicipalities and Water Management Areas over which they fall.
It also gives population statis- tics for SWSAs, and accounts for changes in land cover and protected areas within SWSAs from 1990 to 2020.

The accounts provide informa- tion that can help to secure SWSAs, including actions to better manage SWSAs, reduce nega- tive impacts, and restore ecosystems in SWSAs.

The accounts contribute to achieving the Medium-Term Strategic Framework target of DFFE to secure 11 of the 22 SWSAs by 2024.
‘Accounts for SWSAs’ were compiled The through the Ecological Infrastructure for Water Security (EI4WS) project, which is funded by the Global Environment Facility (GEF), implemented through the Development Bank of Southern Af- rica, and executed by SANBI in partnership with DFFE, the Department of Water and Sanitation (DWS) and other partners.

The publication of the accounts achieves an end-of-project target for the EI4WS project on schedule.
The EI4WS proj- ect has a focus on building capacity in its young professionals.

SANBI led the technical work for the ‘Accounts for SWSAs’ with its internal capac- ity, including three interns who were involved in every aspect of the development from the tech- nical work, to producing the maps, and writing up the report.

This was a capacity building tri- umph for the project.
SANBI is supporting efforts to secure SWSAs, in- cluding engaging with municipalities to support how they integrate SWSAs into their Integrated Development Plans and Spatial Development Frameworks.

SANBI developed a factsheet on SWSAs as a knowledge product, to share with partners and it will be used during engagements with municipalities.

natural capital accounting Natural Capital Accounting (NCA) is a practical tool to measure how nature supports people and the economy.
SANBI has worked with Stats SA to place the country at the forefront of the global effort to promote NCA.

Natural capital accounts, such as the ‘Accounts for SWSAs’, strengthen the evidence base for government planning and action, helping to ensure it is based on the best available science and data.

In 2022, a SANBI representative was elected Chair of the united Nations (uN) Technical Committee on System of Environmental-Economic Account- ing (SEEA) Ecosystem Accounting.
This com- 71 South African National Biodiversity Institute • Annual Report 2022/23 Eco-champs learning how to use citizen science tools.

mittee, convened by the uN Statistics Division, is responsible for guiding the implementation of the global standard on ecosystem account- ing.

This is an accolade for SANBI, as a technical partner to Stats SA, as well as a reflection of the SANBI’s expertise recognised by the global com- munity of practice for ecosystem accounting.
South Africa’s experience brings an important developing country perspective to the imple- mentation of ecosystem accounting, which is currently dominated by the global north.

SANBI provided reflections from South Africa within a global discussion on the implementa- tion of SEEA Ecosystem Accounting at the Earth Observation for Ecosystem Accounting 2022 Workshop.
This global event brought together experts in Earth observation and ecosystem ac- counting to jointly discuss the key challenges to be addressed to use Earth observation in com- piling national ecosystem accounts to support national policies.
South Africa’s second National NCA Forum was hosted by Stats SA in partnership with SANBI, DFFE and the Water Research Commission (WRC).Regional and global platforms on NCA were represented through a presentation from the Africa NCA community of practice and a presentation from the co-chair of the capacity building and implementation group of the uN Commission on Environmental-Economic Ac- counting.
young professionals from the Biodiversity Information and Policy Advice Division participating in the Division’s intern induction programme.

Three SANBI staff joined others from Botswa- na, Ghana, Kenya, Rwanda, South Africa and 72 South African National Biodiversity Institute • Annual Report 2022/23 uganda at a training course in Rwanda on a new global application for compiling ecosystem ac- counts called ‘Artificial Intelligence for Ecosystem Services for System of Environmental-Economic Accounting’.
Participation in this course support- ed development of strategic connections with global and African NCA partners and potential funders involved in NCA.

building capacity to secure ecological infrastructure The EI4WS project aims to demonstrate how investing in ecological infrastructure can im- prove water security.

Naturally functioning ecosystems that provide services to people are known as ecological infrastructure.
Just like built infrastructure, it is as important to manage and maintain ecological infrastructure to prevent it from becoming degraded.

The EI4WS project produced a factsheet, Ecological Infrastructure for Water Security Project, to profile the project and highlight its work in the two demonstration catchments, the Berg–Breede and Greater uMn- geni.
in the Department SANBI participated (DSI)–funded of Science and Amanzi Ethu Nobuntu Enviro-champs Pro- gramme, a multi-partner programme to improve the health of the Greater uMngeni catchment Innovation Participants at the Catchment-based Indaba on Ecological Infrastructure.

through coordinated efforts, and address youth unemployment by appointing enviro-champs.
SANBI’s enviro-champs from the Mpophome- ni and KwaNovuka communities shared their experience on managing and protecting water 73 South African National Biodiversity Institute • Annual Report 2022/23 and the wetland assessment tool.

This has devel- oped their skills to participate in citizen science activities and monitoring projects, like the Great Southern Bioblitz by iNaturalist.
SANBI, and its partners in the Living Catchments Project, co-hosted the third Catchment-based Indaba on Ecological Infrastructure in the Oli- fants catchment under the theme Mati yahina – Kutirha swin’we ku hlayisa mati (Our water – working together for water security).

There was a strong focus at the indaba on field visits to expe- rience how the people of the Olifants catchment engage with their environment and how their culture and knowledge influences their relation- ship with nature.
A youth learning exchange was integrated into the indaba where youth from different catchments responded to challeng- es in their respective catchments, presenting solutions and showcasing the work they do to restore and maintain ecological infrastructure.
the youth The capacity building opportunities provided through the EI4WS and Living Catchments to projects have empowered monitor the state of freshwater biodiversity in to their catchments and communities share knowledge and co-develop solutions to secure ecological infrastructure.

Many of these experiences are captured in a booklet produced by SANBI, titled on Jobs that benefit people and nature.
The booklet profiles SANBI’s projects funded by the Presidential Economic Stimulus and the Presidential youth Employment Intervention and the much needed employment opportunities created for the youth, particularly in rural communities, whilst contributing to restoring ecological infrastructure.
SANBI co-hosted the Citizen Science Symposium with the WRC, DWS, the united Nations Chil- dren’s Fund (uNICEF) and the Water Community Action Network (WaterCAN), under the theme ‘Democratising knowledge for action’.
The sym- posium aimed at establishing a southern African society for citizen science with a focus on water resource management and sought ideas on how to strengthen citizen science and ensure its resources at several events over the year includ- ing Mandela Day, National Heritage Day and the National Water Week Awareness Campaign.
To celebrate the end of Phase 2 of the Amanzi Ethu Nobuntu Programme, SANBI, in partnership with the Duzi uMngeni Conservation Trust, hosted a close-out indaba bringing together 19 partner organisations to reflect on the lessons learnt and consider opportunities for the next phase.

The Biodiversity Information and Policy Advice Division recently gained a new cohort of young professionals through the Groen Sebenza II Programme.
As part of their induction, these young professionals participated in a learning exchange with the enviro-champs, who shared their experiences and the importance of com- munity engagement.

The Living Catchments Project, a collaborative project implemented and led by SANBI in part- nership with the WRC and with funding from the DSI, is in its final year of implementation in four catchments across South Africa: uMzim- vubu, uThukela, Berg–Breede and the Olifants.
The project aims to strengthen the enabling en- vironment for catchment governance and the integration of built and ecological infrastructure in support of water security, economic develop- ment and livelihood improvement.
The project has provided training opportunities for eco- champs on the importance of river health and using citizen science tools such as the miniSASS, velocity plank, water clarity tube, iNaturalist app, 74 South African National Biodiversity Institute • Annual Report 2022/23 sustainability.
SANBI is part of the WRC-led col- laboration to establish an interim committee for the Citizen Science Association of South Africa which is envisaged to facilitate the empower- ment of communities and individuals to contrib- ute to scientific monitoring and research.

the biodiversity economy and pro- tected areas SANBI initiated its component of work on the new five-year GEF-funded project to catalyse financing and capacity for the biodiversity economy around protected areas.
Through this work, SANBI will support and strengthen capac- ity within communities living around protected areas and biodiversity stewardship sites.

The aim of the project is to address high unemploy- ment, inequality and limited livelihood options in and around protected areas, by unlocking the potential of South Africa’s biodiversity economy to provide opportunities in wildlife conserva- tion.

SANBI and DFFE co-hosted the launch of the Biodiversity Sector Investment Portal.
This investment portal is championed by DFFE and supported by the united Nations Development Programme and the Biodiversity Finance Initia- tive.

The portal promotes bankable investment opportunities and serves as a catalyst to intro- duce and match investment opportunities to the appropriate investors and intermediaries.

This investment in the biodiversity sector will contribute to job creation, transformation and economic growth.
SANBI and DFFE hosted the 3rd National Bio- diversity Stewardship Conference to celebrate 20 years of biodiversity stewardship implemen- tation in South Africa.

It brought together the biodiversity stewardship community of prac- tice including communal landowners, tradition- al authorities, conservation NGOs, traditional leaders, officials from national, provincial and local government and their entities, and com- munity property associations.
Held in the Addo Amathole Biodiversity Economy Node, it show- cased the value of biodiversity stewardship beyond protected area expansion, highlighting the role it plays in unlocking economic benefits and improving rural livelihoods.

ProGramme hiGhliGhts • Launched the new, improved version of SANBI’s Biodiversity Advisor.

• Developed the ‘Amalgamated National CBA and ESA Layer’.
• Developed the ‘Lexicon of spatial biodiversi- ty assessment, prioritisation and planning in South Africa’ to provide standard definitions for a suite of 184 terms.

• Technical lead for the development of the Accounts for SWSAs, 1990 to 2020, a publica- tion by Statistics South Africa • Initiated SANBI’s component of the GEF-fund- ed project to catalyse financing and capacity for the biodiversity economy around protect- ed areas.
Developed the following factsheets: • Ecological Infrastructure for Water Security project, Strategic Water Source Areas, the National Coastal and Marine Spatial Biodi- versity Plan, and Coastal ecological infra- structure.
75 South African National Biodiversity Institute • Annual Report 2022/23 76 South African National Biodiversity Institute • Annual Report 2022/23 Adaptation Policy and Resourcing PurPose • Facilitate the conservation, restoration and sustainable management of biodiversity assets and the ecological infrastructure, and unlock nature’s contribution to people through providing appropriate knowledge, evidence, and policy support, and piloting innovative nature-based solutions towards achieving National Development Goals.
outcome • Decision support tools are produced for mainstreaming biodiversity into policy and resources are mobilised for ecosystem-based adaptation.

outPut • Implementation of nature-based solutions towards the just transition to a low carbon economy and climate resilient society.
adaPtation Policy and resourcinG SANBI was accredited as South Africa’s National Implementing Entity for the Adaptation Fund in South Africa in 2011 and as a Direct Access Enti- ty of the Green Climate Fund (GCF), which is the largest operating entity of the united Nations Framework Convention on Climate Change, in 2016.

It has since pioneered and championed the Direct Access modality for climate finance.
adaptation fund project implementation In its capacity as South Africa’s National Imple- menting Entity of the Adaptation Fund, SANBI has continued to oversee the implementation of the uSD 7.5 million Building Resilience in the Greater uMngeni Catchment Project.

The project is executed by the uMgungundlovu Dis- trict Municipality in collaboration with the uni- versity of KwaZulu-Natal.
The overall objective of the uMngeni Resilience Project is to reduce the vulnerability of commu- nities and small-scale farmers in the uMgun- gundlovu District Municipality to the impacts of climate change.

This is to be achieved through suite of complementary implementing a gender-sensitive project interventions, focusing on: i) early warning systems; ii) ecological and iii) community infrastructure strengthening; small scale climate-resilient agriculture; and iv) knowledge management.
During 2022/2023, the project entered its final stages of implementation.

Substantial progress has been made across all four components as follows: • under the early warning system component, the individual flood, fire, agrometeorological and lightening systems have been developed and are in the process of being integrated into a Multi-Hazard Early Warning System, as per national and international best practice standards.
• under the community infrastructure com- ponent, the strengthening of community houses and other infrastructure against the impacts of severe storms has commenced, and is expected to be complete by the end of the project.

Many of the ecological infrastruc- ture targets have already been met, including those related to grassland restoration.
• Similarly, the climate-resilient agriculture component has achieved many of its targets, with close to 1000 small scale farmers (77% of whom are female) being supported to grow climate-resilient crops and sell these through formal market agreements.

77 South African National Biodiversity Institute • Annual Report 2022/23 Women small-scale farmers within the iNhlazuka area or villages of the uMgungundlovu District Municipality, supported through the umngeni Resilience Project.
• Through the knowledge management com- ponent, community champions have been trained through NQF-level courses; commu- nity awareness on the benefits of adaptation to the impacts of climate change has been raised; and learning exchanges and reflection workshops have been held.
Green climate fund project proposal de- velopment In its capacity as a national accredited entity of the Green Climate Fund (GCF), and through the innovative Direct Access Modality, SANBI is championing efforts to develop proposals that will unlock a programme of investment in nature-based responses for climate change.

SANBI has several proposals in development, in- cluding three that have been formally accepted into the GCF system for development.
The first proposal, for the project entitled ‘Scaling up ecosystem-based approaches to managing climate-intensified disaster risks in vulnerable regions of South Africa’, has a requested grant value of uSD 30 million.

The proposed project will scale-up ecosystem- based approaches to buffer the impacts of climate-intensified extreme events and enhance the adaptive capacity of vulnerable communi- ties.
This will be achieved by: • • rehabilitating vulnerable catchments; integrating ecosystem-based approaches into settlement planning and disaster risk re- duction; and • upscaling ecosystem-based disaster risk re- duction (EcoDRR) approaches across South Africa.

The project is led by the Department of Forest- ry, Fisheries and the Environment (DFFE) and the National Disaster Management Centre of the Department of Cooperative Governance and Traditional Affairs.
Following endorsement of the proposal by the GCF Secretariat, and the securing of GCF Proj- ect Preparation Facility support, and in line with SANBI’s APP target, a full funding proposal was developed and submitted to the GCF for consid- eration in March 2023.
78 South African National Biodiversity Institute • Annual Report 2022/23 The second proposal is for a project entitled ‘Ecosystem-based approaches for transform- ing smallholder farming systems that are vul- nerable to the impacts of climate change in South Africa’.

It has a proposed grant value of uSD 25 million.


The proposed project will adopt a participato- ry, action-learning approach using ecosystem- based approaches to enhance the resilience of smallholder farmers in vulnerable catchments in the provinces of KwaZulu-Natal, Eastern Cape, Mpumalanga and possibly Limpopo in South Af- rica.
The proposal has been endorsed by the GCF Secretariat, GCF Project Preparation Facility sup- port has been secured and full funding proposal development will commence in 2023/2024.

The third proposal, for a project entitled ‘Eco- system Based Adaptation for Water Security in South Africa’, aims to secure and safeguard the resource base and strengthen water security in South Africa’s Strategic Water Source Areas.
The project is seeking uSD 30 million in grant finance from the GCF and is being led by the DFFE and the Department of Water and Sanitation.

SANBI has received positive feedback on the initial proposal from the GCF Secretariat and ex- pects to receive GCF Project Preparation Facility support for full funding proposal development in 2023/2024.

Several additional projects are under discussions with national and provincial partners and will form the focus of formal engagements in 2023/ 2024.
With a combined anticipated grant value of at least uSD 80 million, these efforts are expected to unlock significant investments that deliver direct tangible benefits, though processes that focus on vulnerable communities and gender in- equities, integrate science with local and indige- nous knowledge, unlock the role of the private sector and catalyse systemic and policy respons- es that support South Africa’s just transition to a climate-resilient society.
from the Dream Factory Engagement with youth Foundation at Phillipi’s village Business Hub on SANBI’s climate change programme of work.

unlocking climate finance for climate change adaptation – support from the Government of flanders SANBI has received core support from the Gov- ernment of Flanders to assist it to develop a funded portfolio of GCF projects.

The €2 646 832 (approximately R48 million) project, approved at the end of 2020, runs until November 2024.
This project aims to deliver: • at least four full funding proposals (with val- ues of at least uSD 10 million in GCF invest- ments each) being submitted to, and being supported by the GCF; • • residual capacity to lead this work being built within SANBI and other South African institu- tions; the mobilisation of a science-based technical support network; and • a series of knowledge products that track this investment and contribute to a narrative that makes the case for sustained institution- al investments in developing country direct access entities.
SANBI will also demonstrate how investments in climate change adap- tation are supporting the just transition to a climate-resilient society.

The Government of Flanders support is proving to be critical in improving South Africa’s ability to strengthen the institutional and policy envi- ronment for climate change adaptation and will 79 South African National Biodiversity Institute • Annual Report 2022/23 discussions and debates over the two days.
The dialogue concluded with attendees committing to undertake actions that will focus on main- streaming gender into their respective areas of work and in the communities wherein they live.
adaption Policy and resourcing (aPr) events and information sharing SANBI’s work was shared on several internation- al platforms, including the following virtual con- ferences and webinars: national • DFFE Adaptive Capacity Facility Workshop: experiences in accessing finance, preparing, and implementing climate change adapta- tion projects at a local level (26 October 2022).

• Third national Ecosystem-based Adaptation (EbA) Community of Practice (12 April 2022).
• Southern African Climate Finance Partner- ship: Learning Forum 2022 (22 September 2022).

international • Gobeshona Global Conference 3: Adaption Fund: Challenges and Opportunities in the Monitoring of Locally-led Adaptation Initia- tives (15 March 2023).

• Panel discussion: Africa direct access entity convening: technical workshop on improving climate information and analysis for (GCF)- funded activities in Africa Hosted by African Development Bank and Global Centre (9 De- cember 2022).
• Conference of the Parties (COP) 27: Novem- ber 2022 participated in the following: ‐ Adaptation Fund side event: ‘New medi- um-term strategy: scaling local adapta- tion action, innovation and learning’ (10 November 2022).

‐ Panel discussion: Development Bank of Southern Africa session on the ‘Role of biodiversity (natural capital & ecosystem services) in infrastructure development in the just transition (16 November 2022).
Women in the Namakwa District Municipality’s Saving Group – funded by SANBI’s Adaptation Policy and Resourcing Small Grant Facility.

in time also contribute to reducing the vulnera- bility of target communities to the adverse im- pacts of climate change.

Progress with SANBI’s GCF project pipeline, as described above, would not have been possible without support from the Government of Flan- ders.
The funding has also supported 14 Groen Seben- za placements into provincial government and sectoral departments that have climate change programmes and report into the Department’s Working Group 9.

This placement provides young Black professionals with the opportunity to build their capacity and awareness about cli- mate change adaptation and associated gender mainstreaming; whilst providing much needed capacity to the climate change programmes of work in the provinces and sectors.
A successful Climate Change Adaptation and Gender Mainstreaming Dialogue was hosted by SANBI and DFFE, with support from the Depart- ment of Women youth and Persons with Dis- abilities on 8 and 9 March 2023 – intentionally aligned with International Women’s Day marked on 8 March each year.
Supported by SANBI’s Board, CEO and Head of the BPSA Branch, the dialogue was a great success with attendees representing various sectors, from government representatives to Civil Society Organisations and civil society representatives having vibrant 80 South African National Biodiversity Institute • Annual Report 2022/23 Delegates at the Climate Change Adaptation and Gender Mainstreaming Dialogue committed to continuing the work started at the dialogue to bring gender mainstreaming more concretely into climate change adaptation interventions.
‐ Green Climate Fund session on GCF’s in- vestments in Africa: what are we learning on direct access, country ownership and results’?

(16 November 2022).

• New york Climate week: Money where it matters for nature and climate actions: inno- vative solutions and learnings from practice (22 September 2022).
• Green Climate Fund (GCF) Global Program- ming Conference Korea: GCF stakeholders engaged on next steps towards advancing each country and entity’s programming plans, including through collaboration at the regional and global levels.

It also informed GCF’s ongoing processes towards its second replenishment (13–15 September 2022).

• Adaptation Fund National Implementing Entities Seminar in Washington DC: Commu- nicating adaptation results and impacts to reach key audiences (1 August 2022).
• GCF Independent Evaluation unit (IEu) Learning Oriented Real Time Impact Assess- ment (LORTA) provides capacity building in impact evaluations of GCF-funded projects.

The virtual workshop allowed project teams and accredited entities to learn about impact evaluation, aimed at initiating a long-term engagement to embed an impact evaluation within a project’s monitoring and evaluation framework (1 to 19 July 2022).
• Least Developed Countries Initiative for Ef- fective Adaptation and Resilience (LIFE-AR): SANBI provided inputs on its experience with Enhanced Direct access at the LIFE-AR for cli- mate resilience, adaptation and emissions re- duction workshop (6 and 7 July 2022).

• London Climate Action Week: Locally Led Ad- aptation Event on Enhanced Direct Access to Climate Finance (1 July 2022).
• The Brazilian Development Bank and the International Development Finance Club’s (IDFC) Workshop on Ecosystem-based Adap- tation in Action (29 June 2022).

• How to mainstream Nature-based Solutions within IDFC and National Development Banks’ business: Adaptation Fund Enhanced Direct Access workshop in Costa Rica (22 June 2023).
APR staff provided information to researchers through several interviews, including: 81 South African National Biodiversity Institute • Annual Report 2022/23 Group of women small scale farmers.

• Interview with the Southern African Climate Finance Partnership on ‘Climate finance strat- egy mainstreaming’ (31 January 2023).

• • Interview with the LIFE-AR (25 August 2022).


• Podcast with the International Institute for Environment and Development: ‘A spur to ac- tion – getting money to the local level for na- ture and climate’.

Podcast on Money Where It Matters for Nature and Climate, in support of united Nations General Assembly in Septem- ber when the New york Climate Week and the World’s biodiversity summit was hosted (4 August 2022).
• Interview with the Southern African Climate Finance Partnership on ‘Barriers that inhibit southern African financial actors from ac- cessing and mobilizing climate finance’ (30 June 2022).
82 Interview with the Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ) in support of GIZ’s study on climate- compatible financial system development in developing countries and emerging econ- omies: focus on the South African chapter and insights regarding the climate of sustain- able finance within the country.

With Paula Rolffs and the study lead, Cara-Sophie Scherf (20 June 2022).
• Interview with Federico Gallopin, in support of a study for the Adaptation Fund titled: ‘Scaling-up adaptation finance – experiences and lessons learnt from the Adaptation Fund portfolio of projects and programmes’ (13 May 2022).
• Interview with Amanda Quintana, a PhD Re- searcher looking at Climate Resilient Health South African National Biodiversity Institute • Annual Report 2022/23 Systems at London School of Hygiene and Tropical Medicine, in support of a research study on ‘the factors influencing the imple- mentation of climate adaptation policy for health in Western Cape Province, South Afri- ca’ (28 April 2022).
SANBI is represented on the Adaptive Capacity Facility Steering Committee, the Adaptation Net- work Steering Committee, the Advisory Board of the African Research universities Alliance, the Southern African Climate Finance Partner- ship Technical Reference Group, the Ecosystem based Adaptation Coordination Steering Com- mittee and the Project Coordinating Committee of the uMngeni Resilience Project.
SANBI APR is the Secretariat of the external Na- tional Adaptation Funds Advisory Body and the Government of Flanders funded ‘unlocking Cli- mate Finance for Climate Change Adaptation Project’ Steering Committee.
83 South African National Biodiversity Institute • Annual Report 2022/23 84 South African National Biodiversity Institute • Annual Report 2022/23 performanCe informaTion Programme 3 Human Capital Development and Transformation 85 South African National Biodiversity Institute • Annual Report 2022/23 Human Resources Building the talent pipeline PurPose • Contribute towards the development of the next generation of Black biodiversity professionals.
outcome • A transformed and suitably skilled workforce and active citizenry is developed to strengthen the biodiversity sector.

outPut • Black biodiversity professionals are supported with work-integrated learning, intern place- ment and postgraduate studies.

SANBI’s internship programme exposes graduates and postgraduates to careers in research/science and provides research staff an opportunity to identify students for further training and development with SANBI.
See below feedback from some of our interns hosted in 2022/23 and postgraduate stu- dents that have completed their studies.

Alwande Nxumalo, Ecological Infrastructure for Water Security (EI4WS), intern with Ms Nomalungelo Ndlovue ly improved, primarily through drafting articles and presenting the work that we do in the EI4WS project on various platforms.
I have also gained important coordination and planning skills through assisting in the plan- ning of stakeholder engagements and through working with a team of enviro-champs.

Work- ing with the enviro-champs also taught me a lot about leadership, team management and problem-solving.

I realised that I enjoy working with people and being out in the field.
I am grateful to the EI4WS team, most especially the Greater uMngeni team, for making this ex- perience so great and for the many opportuni- ties of growth that were presented to me.

It has been an honour to work with such amazing peo- ple who were willing to share all the knowledge they have.

I honestly believe that all that I have learned during the internship will be of excellent value in my next career endeavour.

My internship experience has been quite ful- filling and challenging in a good way.
I have learned a lot about environmental policies and legislation, the field of ecology, and ways of working with different stakeholders.

I believe my communication skills have also significant- Bonginkosi Ngwenya, DSI-HSRC, intern with Prof. Antoinette Kotze In October 2021 I started my internship journey with SANBI as a DSI-HSRC Research Manage- ment Intern, under the mentorship of Prof. An- 86 South African National Biodiversity Institute • Annual Report 2022/23 rectorate.
Lastly, I will forever look back to this journey and be filled with gratitude and appre- ciation for my mentor and all colleagues I got to interact with.

All thanks go to the Department of Science and Innovation that worked in collaboration with the Human Sciences Research Council to facilitate this internship programme, as well as SANBI for hosting me as an intern.
Dalisu Hlatshwayo, Ecological Infrastructure for Water Security (EI4WS), intern with Ms Nomalungelo Ndlovu toinette Kotze who is the Director for Research and Scientific Services.

As a researcher, this role afforded me an opportu- nity to grow in my research skills.

I was assigned different roles such as: creating a database for all approved projects; serving as a fieldwork assis- tant under Prof. Kotze, and administrative tasks when going out for fieldwork.
These roles did not only present new ways of working, but also exposed me to different research techniques and ways of collecting and later reporting on ac- quired information.

Other skills learnt during this role included proj- ect budgeting, project leading and planning, as well as procedure reviewing under the permit- ting directorate.

Throughout the internship pe- riod, I have been shaped, not only to conduct research, but also to lead when research is con- cerned.
My mentor believed in my capabilities and instilled in me the desire to always pursue knowledge and growth.

In addition, administratively I have been able to grow in reporting and planning as I was afford- ed the opportunity to be part of the team that planned the 2022 Interns’ Symposium for the di- I started my internship in August 2021.

Through- out my internship I have had a variety of different experiences that have shaped me as an individu- al and contributed to my growth as a young pro- fessional.
I have enjoyed every moment, even the moments which were difficult to overcome.

My internship consisted of working with a vari- ety of different organisations that SANBI part- ners with through the uMngeni Ecological Infrastructure Partnership.

The project, Ecolog- ical Infrastructure for Water Security, gave me an opportunity to work collaboratively in the Amanzi Ethu Nobuntu Programme.
87 South African National Biodiversity Institute • Annual Report 2022/23 In this programme I held the responsibility of being a project manager and manager for two enviro-champs teams, one in KwaNovuka and the other in Mpophomeni.

I had to be a leader and work with budgets in which I had to procure personal protective equipment, water quality equipment, tools, and plan for any training they may need.
Seeing these young individuals grow over the course of six months was truly a high- light of my internship.

I have also been exposed to working in various colloquiums as well as various stakeholder en- gagements, which has been a great learning ex- perience, as many of these engagements focus on collaboration and partnership.
Jubilant Sithole, Joan Wrench Kirstenbosch Scholarship Fund Honours student, with Ms Anisha Dayaram portunity to further my studies at the university of the Free State where I completed my honours degree in 2022 entitled ‘Phytosociological clas- sification of the current extent of the Drakens- berg-Amathole Afromontane Fynbos (Gd6) in the Golden Gate Highlands National Park, Free State South Africa’ under the supervision of Ms Anisha Dayaram and Dr van Aardt.
During my degree, I gained research writing skills, fieldwork experience, the use of a herbar- ium, identification of plant species, as well as how to create a phytosociological table using the JuICE Programme.

The Joan Wrench Schol- arship made it possible for me to study and com- plete my degree without having to worry about finances.

I will forever be grateful to the Joan Wrench Scholarship for the opportunity to com- plete my honours degree.
I am looking forward to continuing with my studies at master’s level in 2024.

Kgothatso Clement Rallele, John Wrench Kirstenbosch Scholarship Fund intern with Ms Omphile Khutsoane Before I embarked on my journey as a post - graduate student, I worked at SANBI as an in- tern under Ms Anisha Dayaram’s supervision where we did georeferencing.

We assessed how the landscape of certain places in South Africa changed over the years.

The work that we did encouraged me to further my studies in ecology.
The Joan Wrench Scholarship gave me the op- 88 I am from Botlokwa, Limpopo.

I hold a Bachelor of Arts degree in Environmental Management from uNISA (university of South Africa).

I am South African National Biodiversity Institute • Annual Report 2022/23 part of the Joan Wrench-funded internship pro- gramme within the Biodiversity Education and Public Engagement (BEPE) Directorate based at the Gold Fields Education Centre at Kirsten- bosch National Botanical Garden.
My experience through my internship has been marvellous.

I had the privilege of doing what I enjoy most, which is serving communities through environmental education and stake- holder engagement.

This internship gave me an opportunity to be at the forefront of combating environmental issues through spreading environmental awareness amid the rise in concerns over environmental is- sues such as global warming, loss of biodiversity and water scarcity.
There were many outstanding moments of the internship programme which includes taking part in the SAGEA virtual career fair where I was advising students from South African public uni- versities of careers within the biodiversity sector.

I coordinated centre activities for the iNatural- ist City Nature Challenge and Great Southern BioBlitz, where young people from Cape Town took part in the global event to display the bio- diversity in Cape Town.
I also took part in many environmental theme days such as Climate Change and Biodiversity days.

Lungile Khuzwayo, Ecological Infrastructure for Water Security (EI4WS) intern with Ms Jenifer Zungu My internship in project management at the Pretoria National Botanical Garden began when South Africa was placed under a national lock- down due to the COvID-19 pandemic and I therefore had to work from home for the first three months.
Despite going through all these challenges, the EI4WS Programme was very structured and or- ganised with routine check-ins with my men- tor and the rest of the team, which allowed me to thrive in this programme even while away from the office.
My duties included assisting in the running of the project; providing support with implementation of monitoring and keeping track of the project activities; governance and oversight; supporting the SANBI policy team in securing South Afri- ca’s Strategic Water Source Areas (SWSAs); and scheduling of meetings and drafting of minutes.
The most exciting aspect of my job has been getting to know many new concepts and ideas that I was not aware of before joining SANBI, and working with brilliant and amazing individuals within my team who constantly inspired me to grow as an individual.

Working in project management has been such an exciting and enriching experience in the past year, and I look forward to doing more projects in this sector.
Mookho Makanyane, Ecological Infrastruc- ture for Water Security (EI4WS) intern with Ms Nokuthula Mahlangu The opportunity to work on the EI4WS project as a GIS intern supporting the Natural Capital Accounting (NCA) work has been fulfilling, both professionally and personally.
NCA is a new and growing area of work, not just in South Africa 89 South African National Biodiversity Institute • Annual Report 2022/23 the space inspires co-creation from a fresh per- spective and compels the NCA community to become clearer about what they are doing and why.

It has truly been an honour and privilege to be a part of the NCA team, EI4WS project and SANBI, and I feel part of the people making a change for future generations.
Mulweli Maswoliedza, Joan Wrench Kirsten- bosch Scholarship Fund intern with Dr Anthony Magee but globally.

As one of the interns in this space, I quickly realised that it is a multi-disciplinary endeavour, requiring a wide range of data and skills from different organisations and people.

Being one of the youngest people to have em- barked on this work was truly humbling.
During the internship, I met and worked with an amazing team that has enabled, inspired and encouraged me to contribute, learn and grow in my role.

I have been given an active role in dif- ferent tasks where I had to contribute using my existing skills.

I have also been exposed to chal- lenging tasks, which I was able to not only over- come, but also learn and grow in the process.
Through developing accounts, I learned how to use software that compiles accounts, revived my R coding skills for manipulating account tables and developed my writing skills by contributing to NCA knowledge products.

One of the highlights of the entire experience has been my involvement in the process of de- veloping South Africa’s first-ever Accounts for SWSAs, which will be published in Statistics SA’s Natural Capital series.
Another noteworthy high- light must be the compelling speech we gave at the National NCA Forum as ‘youth in NCA’.

We spoke about the role of youth in NCA and why having more young and inquisitive minds in 90 I want to express my gratitude to SANBI for giv- ing me the opportunity to join an organisation that represents South Africa’s diverse cultures.

As part of the Joan Wrench Internship Programme, I completed a plant taxonomy internship at the Compton Herbarium, Kirstenbosch National Bo- tanical Garden.
The highlights of my internship were publishing my first-authored paper and attending Dr John Manning’s weekly taxonomic course.

I have no doubt that the skills I have developed over the two years will be useful as I get ready for a career as a plant taxonomic researcher.

Having Dr An- thony Magee and Dr John Manning, two plant taxonomists renowned for their knowledge of South African National Biodiversity Institute • Annual Report 2022/23 the flora of southern Africa as mentors, was an honour.
This year I will be starting my MSc degree in plant systematics at the university of the West- ern Cape, thanks to the Joan Wrench Scholarship I received late last year.

The title of my project: ‘Systematics of Cephalaria Schrad.

(Dipsacaceae: Dipsaceae) in southern Africa’.


Muzi Mkhohlwa, Ecological Infrastructure for Water Security (EI4WS) intern with Dr Nontutuzelo Gola I have been given an opportunity to lead enviro-champs (youth), in addressing challenges they are facing in their catchment under the um- brella of Amanzi Ethu Nobuntu.

Additionally, I have acquired more knowledge of the environmental sector.

Like any other journey, there were pitfalls where I had to fall but stood up and dusted myself off.
This was also made possible by support from my mentor.

I always saw myself as a person with good listening skills until my mentor highlighted the need to listen to understand, not to answer.

My project man- agement skills have improved through my men- tors.

Overall, I have learnt a lot and improved skills that I had gained in my past.
Ndzolo Bam, Ecological Infrastructure for Water Security (EI4WS) intern with Ms Kedibone Ndlovu It was the Ecological Infrastructure for Water Security Project that brought hope to a post- graduate who had been unemployed and at home for three years.

This was in August 2021, and the journey from then until now has been an experience of a lifetime.

I entered the intern- ship with some knowledge of the environmental space, especially the water sector.
However, my previous experience, my ability to adapt in any situation and the assistance from my mentor made the internship journey easy.

I have learnt a lot including being exposed to spe- cialists engaging on the role that ecological in- frastructure can play in improving water security in the catchment.

I was an intern for the Ecological Infrastructure for Water Security (EI4WS) project at Kirsten- bosch National Botanical Garden during the COvID-19 pandemic in 2021.
I was unemployed and had recently completed my honours degree in Environmental and Water Science at the uni- versity of the Western Cape.

Receiving a SANBI internship after graduation was a wonderful 91 South African National Biodiversity Institute • Annual Report 2022/23 opportunity when unemployment was a nation- al crisis.

My daily duties were to provide GIS support, generate maps, consolidate wetland data, com- pile spatial data for invasive alien plants work, and support the spatial working group.
Addi- tionally, I served as a secretary for Science Com- munication Forum, which involved scheduling meetings, drafting meeting minutes and en- gaging with forum members to discuss critical issues.

These activities have developed and im- proved my technical and social skills.

The EI4WS practices the social process of learn- ing to develop its young professionals.

The process allowed me to highlight my work on different platforms outside the SANBI boundar- ies.
I also enjoyed traveling to various provinces for national events like the Wetland Indaba and Catchment Indaba in 2022.

All these experiences have been invaluable and have grown me personally and professionally.

The supportive work environment and the in- credible team members have made this experi- ence exceptional.

I am grateful for the chance to be a part of such a fantastic organisation and I will remember my time here fondly.

I thank the EI4WS and SANBI for everything!


Nokukhanya Mhlongo, Joan Wrench Kirsten- bosch Scholarship Fund intern with Dr Anthony Magee Since my early years at varsity in Durban, I have always dreamt of working in Cape Town and receiving an offer to enroll in an internship at Kirstenbosch was an exciting moment.

I was a Joan Wrench Plant Taxonomy intern at the Compton Herbarium for two years, based in Cape Town, mentored by Dr Anthony Magee.
It has been a wonderful experience, filled with learning opportunities and exciting moments of growth.

My internship filled a gap I had, be- tween theory and practice.

In line with the broader scope of taxonomy and systematics projects, I am involved in a long- 92 term project to revise the taxonomy and the phylogenetics of the subgenus Psilloclada under the genus Muraltia (Polygalaceae).
Apart from being involved in a variety of technical activities, including specimen digitization, filing, mount- ing and BRAHMS data entry held at the herbar- ium, the highlights were the weekly taxonomy courses offered by Prof. John Manning and the introductory lecture and practical training on wood anatomy offered by Dr Kamil Francowicz.

I contributed to SANBI’s online Plant of the Week series (POW) with an article on the Apiaceae species, Anginon difforme.
Moreover, I had the opportunity to attend the Science Leadership Initiative for Women in Science (SSLIWS) training course, which took place in Skukuza, Mpumalan- ga.

The course was geared towards encourag- ing leadership and promoting transdisciplinary thinking amongst women in science.

The most challenging time was the last six months of the internship when I had to bal- ance the internship work with completing an MSc thesis write-up.
I am grateful to SANBI for the opportunities they gave us to gain practi- cal experience and expand our networks in sci- entific research.

Going forward I am excited to be able to further my studies as I have been granted a Joan Wrench Scholarship to enroll for a Doctoral degree.
South African National Biodiversity Institute • Annual Report 2022/23 Nombulelo Ntongolo, Ecological Infrastruc- ture for Water Security (EI4WS) intern with Ms Alex Marsh I had an excellent experience working with SANBI as part of the EI4WS Programme.

I recall feeling thrilled when HR (Human Resources) called me to confirm my successful interview.
I worked as a biodiversity finance intern with a focus on research around biodiversity finance – investment and funding that goes towards the protection of biodiversity.

Specifically, I conduct- ed research on biodiversity finance, produced reports, transcripts and minute-taking, and han- dled administration tasks.
In addition, I actively participated in the Finance Mechanisms Advisory Group where we tackled assorted topics related to finance flows for reha- bilitation and ongoing maintenance of ecologi- cal infrastructure.
I also contributed to the Living Catchments Project’s Cluster 3 work, focusing on articulating, refining and expanding our under- standing of what it takes to do high-quality ef- fective policy advice particularly for application in the water sector for improved water gover- nance, for equitable water security.

My experience working in these diverse content areas has been immensely beneficial.
I have gained extensive knowledge about fi- nance flows, conducted research and con- tributed to discussions around policy advice and strategies to promote the rehabilitation and maintenance of ecological infrastructure.

Through this work, I have come to appreciate the extensive process involved in securing fund- ing and implementing proposed tools.
Planning has emerged as a top priority, including identi- fying key stakeholders, determining the next steps and being able to identify the relevant projects having opportunities that will give sig- nificant input to the outcomes of the project.

In- teracting with policy advice practitioners was an overwhelmingly positive experience.
I learned a lot about policy advice practice, including the necessary skills and capacities, the importance of policy research and effective reading, and what to look for when providing comments on a policy document.

Throughout my time working in this area of work, I have come to understand the impor- tance of valuing partners and stakeholders you are working with, and I have recognised that a transdisciplinary approach is necessary to tack- le many policy issues/themes.
Working with diverse stakeholders helps to get different per- spectives and to build interdisciplinary knowl- edge.

In closing, I am deeply grateful to SANBI for providing me with this opportunity, my men- tor, the team and everyone I have worked with.

Thank you all for an unforgettable experience.
Nomfusi Ntsobi, Joan Wrench Kirstenbosch Scholarship Fund intern with Mr Ismail Ebra- him and Ms Nolwethu Ntshali Jubase My role at SANBI started in April 2021, involving monitoring and conserving rare and threatened plants in South Africa with the CREW (Custodians of Rare & Endangered Wildflowers) Programme under the supervision of Ismail Ebrahim in up- dating the Red List for plants, as well as conser- vation planning processes to identify priority conservation areas: compiling field identifica- tion guides, participate in ‘open day’ for com- munity and Bioblitzes for creating awareness on 93 South African National Biodiversity Institute • Annual Report 2022/23 our focus and target species as well as engaging in partnerships with many other organisations.
The training from SANBI inspired me to advocate for the environment and sustainable biodiversi- ty.

As a result, I would like to pursue my Doctor- ate studies in Environmental Law in the future.
During writing up my risk analysis on Billardiera heterophylla, which is one of our target species, listed as Category 1A in the NEMBA regulations within the SANBI mandate, I learnt how risk analysis plays a crucial role in risk assessment and reporting, and it increases the knowledge, management and control of invasive alien spe- cies in South Africa.
Now I remain a dedicated ‘detector and eradi- cator’ with the hopes of learning and exploring more in this discipline, as well as to contribute towards the best possible ways to manage these invaders in our beautiful biodiversity.

I appreci- ate the contribution and experiences shared by all who were involved in my internship during my time in SANBI.
Nomndeni Nkosi, Joan Wrench Kirstenbosch Scholarship Fund intern with Mr Elton le Roux One of the most interesting experiences of my career has been my internship in nature conser- Marasmodes undulata (endangered species) in the Cape Floristic Region.
I later joined the Directorate on Biodiversity Evidence focusing on the Biological Invasions Programme in the Western Cape under the su- pervision of Nolwethu Tshali Jubase in monitor- ing and eradication of emerging Invasive Alien Species (IAS), which are the single biggest threat to biological diversity in South Africa, in advo- cacy and communication, data and Information management, detection and eradication plan- ning, research and taxonomy, and last status re- port and monitoring.
During my internship experience with SANBI, I was a biodiversity and conservation, as well as biological invasions intern, both at the Kirsten- bosch Research Centre, based in Cape Town.

I was able to develop my organising, writing and research skills.

I particularly found my people skills to be useful in improving my interpersonal skills.

Although I found research to be challeng- ing, I found it to be valuable in developing my creative skills.
I was mostly fascinated by the skills development and processes in the organ- isation.

The highlights were the 4x4 off-road training, ArcMap, and field trips associated with 94 South African National Biodiversity Institute • Annual Report 2022/23 vation, which has allowed me to develop both professionally and personally.
Throughout this internship, I have gained hands- on experience in managing small projects as I have been permitted to carry out conservation projects in invasive alien plants and river mon- itoring.

As a member of the estate team, I have gained experience with estate monitoring, such as building garden margins, creating firebreaks, and maintaining water bars to avoid soil erosion around the estate, as well as patrolling all the trails.
My duties as a postgraduate intern included su- pervising students doing their work-integrated learning in nature conservation.

The experience has provided me with managerial abilities such as decision-making, mentoring, and interper- sonal communication.

As a result, my entire in- ternship experience has allowed me to grow in the field of nature conservation and has given me the opportunity to network both within and outside of the organisation through participat- ing in various projects.
Nosipho Ndlovu, Joan Wrench Kirstenbosch Scholarship Fund intern with Mr Roger Oliver I recall the first time I stepped into Kirstenbosch National Botanical Garden, a young girl from KwaZulu Natal new to Cape Town.

I was stunned by the magnificent views of Table Mountain, the smell of the tannins in the fynbos and the design of the garden itself.

It felt like home and I knew I had to make the most of my stay there.

My overall internship experience has been better than I could have imagined.
I have been exposed to quite a few things in the horticulture industry and my role as an intern included: garden bed and development, curation of living collections, and research and development through propa- gation trails, seed smoking, micropropagation and research presentations (posters).

I had several highlights during my internship that I will always treasure in my career.
I have collab- orated with a variety of people in various fields, going on collection trips with the MSB to further my understanding of plants and of course trav- eling.

One of the highlights would be participat- ing in a project that is currently ongoing on a tree in Limpopo that is being severely exploited and endangered.
Traveling to a different prov- ince was a wonderful experience, which not only taught me more about work and research, but I got to see the rich diversity of Limpopo through its people and their customs, culture and food.
Other highlights were the skills development programme, which taught me a great deal, at- tending the field methods on plant ecology course in Kruger National Park, receiving first prize on my research poster at the Horticultural Enrichment Forum, and installing a pathway in the garden section L43, which caught the atten- tion of several visitors, the list is endless.
As I exit my internship, I am excited to pursue a new chapter in my life as one of the Joan Wrench Postgraduate students and being involved in more projects.

Throughout the course of my in- ternship, I have forged relationships with people who share my values and my determination.

I am looking forward to continuing my journey with SANBI because I know it will be challenging but rewarding.
As we conclude our internship, I would like to wish my fellow interns success in their careers and upcoming endeavours.

95 South African National Biodiversity Institute • Annual Report 2022/23 Odwa Mzimane, DSI-HSRC intern with Ms Tracy Rehse with gorillas, I train them, feed them and moni- tor them all day.

Working at the zoo has increased my knowledge of wildlife and management strategies of many animals.
It allowed me to engage with the pub- lic, improving my communication skills with a larger audience of people during exhibitions.

I can say that I have learnt a lot and am a better person than when I came here.

Pumla Dlamini, Joan Wrench Kirstenbosch Scholarship Fund intern with Ms Adwoa Awuah My experience at the National Zoological Gar- den is absolutely amazing, I do not have the proper words to express it, but the amount of exposure is just overwhelming.
My programme is structured in such a way that I spend one week at the office and another in the field, and I move around different sections after two or three months.

Since I started working at the NZG, I had to first learn the foundation and basics of a zoo, which is animal welfare and strategies.

I started at Stormy Bay, a section composed of seals and penguins where I was first exposed to animal husbandry and training.
It was my first time in close contact with marine mammals and birds; I participated in food preparation, training sessions and feed- ing the animals, part of husbandry.

Following Stormy Bay, I worked at D-Section, a section dominated by antelopes, with some rhi- nos, zebras, camels, and Kalahari goats.

No ani- mal training was done here, it was basic feeding and maintenance of the reserve, and this was one of my favourite sections.

I then moved to the aquarium and reptile park.


Currently I work 96 From April 2021, I have had the privilege of being a part of the Freshwater Biodiversity Programme at SANBI as a freshwater intern working under Adwoa Awuah and Nancy Job.

My time at SANBI has allowed me to grow in both my profession- al and personal capacity in numerous ways.

The exposure and formal training (including training courses) I have received have immensely im- proved my field work, GIS and general wetland knowledge and skills.
The opportunity to work on the National Wet- land Map, in particular, has not only exposed me to in-field wetland practices (such as the South African National Biodiversity Institute • Annual Report 2022/23 WET-Health assessment tools and wetland delin- eation), but the GIS work has allowed me to be- come proficient in various GIS software, which I previously had not been exposed to.
Supporting the National Wetland Map has also given me the opportunity to meet (albeit mostly virtually) and learn from a variety of experts and has taught me the importance and benefits of collabora- tion and shared learning.
While at SANBI, I have had the chance to contrib- ute to popular newsletters, such as the SANBI Gazette, and the opportunity to attend numer- ous virtual and in-person conferences and I even had the opportunity to present at both the Bio- diversity Planning Forum and National Wetland Indaba in 2022.

I am incredibly grateful for the opportunities and development this internship has afforded me and believe that it has been an invaluable milestone in my career and professional devel- opment.
I would like to express my gratitude to Adwoa Awuah and Nancy Job who have been phenomenal mentors and have made being part of the Freshwater Biodiversity Programme team an unforgettable experience.

Sive Melane, Ecological Infrastructure for Water Security (EI4WS) intern with Ms Elk- erine Rossouw, Breede–Gouritz Catchment Management Agency My journey as an Ecological Infrastructure for Water Security (EI4WS) Geographic Information System (GIS) intern at SANBI started in August 2021.
This was after a long dry spell of apply- ing and not getting any job nor internship calls.

When I finally got the call, I knew that this was the big break I was waiting for and had to take it and run with it.

I had been following SANBI on the internet for some time before the call to join them came and had always wanted to be part of the work that they are doing.

I was happy that I was given the opportunity to explore and ex- pand my horizons career-wise, but I was mostly glad that it was with SANBI.
In terms of expectations, I was not too sure what to expect but I knew that I was going to learn and gain a lot, since SANBI is one of the best or- ganisations and only aims for the best results.

I was a bit worried that I will not be able to meet the expectations and the standards of the senior staff and the organisation.

But I can happily say that I had the best experience of my life; the se- nior staff are very accommodating and always willing to help one grow.
The most exciting aspect of my internship was the collaboration linkage between SANBI and the Breede–Gouritz Catchment Management Agency (BGCMA) as this meant more network- ing and connections for me.

Amongst other things I created the validation and verification maps for BGCMA that plays a vital role in water license decision-making and that made me feel like I am playing a significant role in taking care of people’s needs while I am taking care of na- ture (water resources and aquatic life).
Like any new chapter there were some challenges and for me communication was one of my biggest challenges.

I would always wait to be asked what I need or whether I have made any progress with my work.

I realised that if I do not voice what I am interested in learning and where I need as- sistance, I will never learn anything from this in- 97 South African National Biodiversity Institute • Annual Report 2022/23 ternship.
Our intern-on-intern meetings helped me to be more vocal and communicate, and then I started to also be confident in talking to other people and seniors.

I believe now I am fully equipped for the new journey that awaits me ahead and look forward to an entry level job that works with nature, be it water, animals, or vegetation because I have always loved the idea of taking care of nature.
I would like to be in an environment that is like SANBI, an environment that allows me to explore my horizons within my field and other fields close to me as well, an environment that chal- lenges my skills so that I can grow even more.
Siziphiwe Maka, Joan Wrench Kirstenbosch Scholarship Fund intern with Mr Tsamaelo Malebu There are no better words to use to summarise my experience at SANBI during my internship than to quote an African proverb that speaks to an entire community of people providing for and interacting positively with children so that those children can experience and grow in a safe and healthy environment.

It takes a village to raise a child.


I was fortunate to be part of a team that values and practices that proverb because the Biodi- 98 versity Planning Team created a safe space for young individuals but also reflected one of SAN- BI’s values: creating open and honest relation- ships built on trust.

This nurtured and moulded me to be part of a community, to be willing to learn and transfer those skills to other interns with passion, professionalism and commitment.
GIS is a tool that can be applied to a wide range of disciplines.

As someone who is coming from the field of GIS and remote sensing, it has been a journey and an eye-opening opportunity.

My internship provided exposure to work with fun- damental science-based spatial products.

These included Biodiversity Priority Areas, mapping the invasion of alien plant woody species; and Critical Biodiversity Area mapping.
These sci- ence-based spatial products help review and update strategic frameworks, environmental guidelines and policy development.

I am grateful to SANBI and the Biodiversity Plan- ning Team (Jeffrey Manuel, Tsamaelo Malebu, Kedibone Ndlovu and Moore Malatji) for rec- ognising my potential and allowing me to co- create solutions within BIMP Directorate.

Dr Takalani Nelufule, former Biological Inva- sions PhD student with Prof. John Wilson and now postdoctoral fellow at SANBI.
My journey with SANBI has been unbelievable.

I was eager to learn so that I would be able to fit with different organisations and workplaces and contribute.

I did research about SANBI and de- cided to join them in 2016 as an intern and since then I have never looked back because I realised that this is the right place for me to grow.

During my internship, SANBI exposed me to the real world where I met with world renowned sci- entists and interacted with them.

That gave me a chance to dream ever bigger.


After my intern- ship, I registered for a master’s degree, funded by SANBI through the Department of Forestry, Fisheries and the Environment.

During my mas- ter’s journey, SANBI made it easy for me to focus South African National Biodiversity Institute • Annual Report 2022/23 solely on my studies as the financial support was there and I did not have to worry about any administration work because that was handled very well between SANBI and the university.
SANBI also ensured that as a student, I got good supervisors from the university and SANBI, which played a vital role in my studies.

I decided to go for a PhD because throughout my journey with SANBI, from internship to masters, I learnt a lot and understood the mandate of SANBI.

My PhD focused on one of the gaps identified in ’The status of biological invasions and their management in South Africa’.

Today I am Dr Takalani Nelufule because of SANBI.


Thapelo Kgomo, Joan Wrench Kirstenbosch Scholarship Fund intern with Ms Maphale Monyeki In the year 2021, I was privileged to join the NBA (National Biodiversity Assessment) team focus- ing on the terrestrial realm as an intern under the supervision of Maphale Monyeki.

My expe- rience working with that team has been amaz- ing.

I joined SANBI with little to zero knowledge about biodiversity monitoring, not to mention red listing of ecosystems.
Adjusting to the job was not easy but my mentor was very patient with me and generous with information.

After becoming familiar with what is needed of me and how to execute various tasks, I was a well-oiled machine.
Some of my responsibilities included: automating the process of creating terrestrial ecosystem distribution maps of South Africa; planning and co-facilitating quarterly GIS forum meetings for Cape Town and Preto- ria SANBI colleagues; identifying key drivers of ecosystems change using land cover data and perform the ecosystem Red Listing following the internationally accepted standards known as the IuCN (International union for Conservation of Nature) Red List of Ecosystems.
The work I have been doing as an intern inspired me to further my knowledge and enroll for an MSc, from which I was also fortunate to be grant- ed the Joan Wrench Scholarship to pursue my MSc at Wits university.

As I transition from being an intern to a scholar, I believe that my skills have advanced tremendously since I joined SANBI in 2021, which gives me confidence that I will do well on my MSc with the help of Ms Anisha Da- yaram (SANBI vegetation scientist) and Prof. Ed Witkowski (Wits professor).
99 South African National Biodiversity Institute • Annual Report 2022/23 My gratitude goes to SANBI for giving me this learning opportunity and to the NBA team for making my internship experience a pleasant one.

Tshegofatso Mashaba, DSI-HSRC intern with Dr Mamohale Chaisi ing tool for the Molecular Disease Epidemiology (MDE) team, inventory management, arrang- ing meetings and minute-taking at the MDE bi-monthly meetings, and providing administra- tive assistance for the Living Collections Cluster project.
My continuous personal development has in- cluded attending the monthly journal club, participating in, and presenting at the Research Student Development Programme (RSDP) where I won the session award for the last two years, attending various training programmes for the development of hard skills such as qPCR and 16S Metagenomics training, and for programmes such as QGIS and RStudio.
Being a part of this internship programme has provided me with the opportunity to grow ex- ponentially into a developing research scientist.

In Memorium Tiyiselani Mthombeni, Ecological Infrastruc- ture for Water Security (EI4WS) intern with Ms Refiloe Lidaga I am working on a project entitled ‘Molecular diversity of Rickettsia africae in ticks and blood of selected species of wild felids in South Africa: Implications for human health’ under the men- torship of Drs Mamohale Chaisi and Maphuthi Ledwaba.
This project has offered me experi- ence in field and laboratory work and analysis of genetic data using different software.

I am also involved in assisting scientists, post-doctoral fel- lows, and students in the team with the techni- cal component of their research projects.

I have enjoyed gaining hard and soft skills in molecular diagnostics and epidemiology fields through the various skills development opportunities provided by both DSI-HSRC and SANBI.
Apart from the current research project that I am undertaking, I have been involved in some administrative roles, which include the facilita- tion of training and meetings, the collection of monthly timesheets, updating the project track- 100 South African National Biodiversity Institute • Annual Report 2022/23 When asked why she decided to study develop- ment studies she responded that she loved so- cial sciences, that she had always been willing to see the country being developed and that her studies provided a thorough academic ground- ing.
‘I found satisfaction in debates and discus- sions that generate practical viewpoints and are part of finding appropriate solutions that pro- vide a voice to those living in poverty within our villages.’ Tiyiselani said the most exciting part of her in- ternship at SANBI was providing logistical sup- port to the project team, ensuring that they were happy and satisfied.
During her interview for placement on the pro- gramme, Tiyiselani highlighted the importance of collaboration, the need to listen to the view- points of others and gaining insight from peers and seniors.

Tiyiselani sadly passed away in a car accident on Sunday 15 January 2023.
101 South African National Biodiversity Institute • Annual Report 2022/23 Biodiversity Education and Public Engagement Careers in the Biodiversity Sector PurPose • Contribute towards the development of the next generation of Black biodiversity professionals.

outcome • A transformed and suitably skilled workforce and active citizenry is developed to strengthen the biodiversity sector.

outcome indicators • Number of Black of biodiversity professionals supported through HCD interventions in SANBI.
• Number of teachers/teacher educators trained in biodiversity conservation management.

• Number of higher education institutions participating in Biodiversity Careers Programme.

• Number of citizen science platforms implemented and percentage increase in involvement of youth and rural communities.

sanbi’s ProGramme 3 suPPorts the oPerationalisation of the four bhcds strateGic objectives namely • To increase the number of talented Black South Africans attracted to working in the sector.
• To improve the quality, levels and relevance of skills for the sector.

• To improve the retention and effective deployment of suitable individuals in the sector.

Groen sebenza ProGramme The Department of Forestry Fisheries, and the Environment (DFFE) approached SANBI to coor- dinate the Groen Sebenza component of their Environmental Programmes.
A funding propos- al for three years commencing in 2022/23 to 2024/25 financial year was approved paving the way for the set-up and implementation of the Groen Sebenza Project in 2022/23.

The overall aim of the programme was for SANBI to recruit 1 050 unemployed graduates to be placed and hosted nationally across dif- ferent organisations including government departments (national, provincial and local), non-governmental organisations and the pri- vate sector.
Groen Sebenza’s four goals are: • Through incubation and the bridging into work programme enable workplace-based learning for graduates aimed at building and strengthening their capacity at various levels and ultimately lead to full time placement for a period not less than one year.

• Creation of job opportunities and possible permanent placement beyond funding.
• Strengthen different organisational develop- ment aspects including transformation in its totality, mentoring, proactive skills planning to better respond to organisational man- dates and other national priorities.

• Through research develop a ‘live’ skills intel- ligence system that will enable the sector to proactively plan for skills and track and trace the utilisation of the developed skills.
To kickstart the project, SANBI advertised an Expression of Interest through which the final 79 host organisations were appointed.

Further- more, SANBI published a press release and con- ducted interviews with the electronic media.

102 South African National Biodiversity Institute • Annual Report 2022/23 The recruitment process for the targeted 1 050 unemployed graduates commenced in August 2022.
The process was decentralised though re- cruitment guidelines were provided to host or- ganisations in line with the funder’s set targets.

The decentralised HR processes enables host orgnisations to design adverts in line with their organisational needs and mentoring capacity.

As of 31 March 2023, 1 127, unemployed grad- uates were appointed and placed nationally across all the 79 cost organisations.
Fifteen of the 79 are hosting over 20 graduates each, while nine are hosting 10–19 each and 55 are hosting 1–9 graduates each.

Overall, the programme recruited 129 national diploma holders (NQF Level 6), 713 first degrees (NQF Level 7), 120 honours (NQF Level 8), 51 masters (NQF Level 9) and 1 PHD (Level 10).

The project has also exceeded the set target of 100% of those recruited being unemployed youth, 138% of whom are Black, 135% are female and 6% are people living with disabilities.
teacher and teacher education ProGramme The Fundisa for Change Programme is a multi-stakeholder, collaborative, national, pro- fessional learning community established as a South African community of practice response towards enhancing and supporting transforma- tive environmental and sustainability learning through teacher education in the country.
The Fundisa for Change Programme has en- gaged and supported 260 teachers and teacher educators in 2022/2023 with support from the Department of Forestry, Fisheries and the En- vironment.
Teachers and teacher educators in Gauteng, KwaZulu-Natal, Limpopo and Western Cape have engaged with the subject-specific ex- emplars of biodiversity, climate change, Green economy and sustainability while reflecting on how they are currently working with these con- cepts and exploring opportunities for engag- ing with these concepts in more depth in their teaching practices.

Fundisa for Change Programme – Strategic Dialogue.


One of the teacher educators, Thandeka Nkosi, noted: ‘After attending the Fundisa for Change training, I definitely feel transformed!

I have learned a lot about how I can integrate my envi- ronmental programs with CAPS.
I cannot wait to not only read the material that was provided to us but to also put what I have learned into prac- tice.’ Rhodes university, in partnership with the Fun- disa for Change Programme, is in the process of creating a national online hub for all the Fundisa for Change courses linked to Education for Sus- tainable Development (ESD) and Climate Action.

The Lewis Foundation is supporting the process and the aim is to scale the programme to reach more teachers and teacher educators.
The on- line site is currently being piloted and trailed and learnings will be taken in account to redevelop the online site in order to simplify the design for easier use of the courses.

To date, two courses in the curriculum have been fully developed: one on climate change and one on sustainability.
The Fundisa for Change Programme hosted a Strategic Dialogue session from 26 to 28 October 2022 in partnership with WESSA, GreenMatter, an initiative that drives transformation in grad- uate level skills for biodiversity, and Rhodes uni- versity with funding from Engagement Global and the ESD-Expertnet.
The Strategic Dialogue brought together national level partners for 103 South African National Biodiversity Institute • Annual Report 2022/23 example, national government institutions and entities, university partners, unions and NGOs to deliberate on the role that the Fundisa for Change Programme has to play in teacher edu- cation in terms of ESD and Climate Action.
There was a deep valuing of the catalytic and system- ic role that the Fundisa for Change Programme has played in supporting the coordination of the community of practice for ESD and climate action in teacher education.
The programme received a strong mandate to continue to be the ‘glue that supports this important commu- nity of practice.’ Institutions are committed to exploring opportunities for stronger synergies and partnerships and towards finding opportu- nities to use the materials in courses and mod- ules being offered in Pre-service and In-service Teacher Education.
One of the projects in which the Fundisa for Change Programme has been involved is the ‘Keep it Cool: Climate Change Education Project.’ This was a three-year project aimed at second- ary schools in KwaZulu-Natal, Eastern Cape and Limpopo to address climate change through ed- ucation.
Supported by multiple stakeholders at national, provincial and district levels, the proj- ect was implemented by vvOB, an international non-profit organisation working towards qual- ity education in Africa, Asia, and South Amer- ica, and GreenMatter in partnership with the Fundisa for Change Programme.

The project ended in September 2022.

The overall objective of the project was to use the education sector as a strategic resource in South Africa’s transi- tion towards a more climate-resilient society.
During the course of the project, 200 teachers were trained in the following districts: Limpo- po (vhembe West District); KwaZulu-Natal (King Cetshwayo and Pinetown districts); and Eastern Cape (Amathole and Nelson Mandela Bay dis- tricts).

The training was facilitated by five partner universities: the university of venda, univer- sity of Zululand, university of KwaZulu-Natal, Rhodes university and the university of Fort Hare.
Teachers further engaged through Pro- fessional Learning Communities in developing change projects at their schools through whole- school approaches and linked the learning in the classrooms with practical hands-on activities in the schools e.g., climate-smart food gardening and biodiversity gardens.
Teachers who partici- pated in the training and submitted their portfo- lios of evidence and met all the requirements of the training, received certificates of competency from the university they were engaged with.

As part of the close-out of the project, the Fun- disa for Change Programme hosted the Nation- al Symposium on Climate Change Education in partnership with vvOB and GreenMatter and was funded by the Government of Flanders.
At the symposium, the community of practice highlighted the important role of education and also highlighted important priorities around policy engagement, strengthening the national system of engagement, capacity development, and research.

A final external evaluation of the ‘Keep it Cool: Climate Change Education Project‘ was concluded and the report was shared.
The evaluation made important recommendations for the Fundisa for Change Steering Commit- tee to take forward, one of which was to note that the ‘Keep it Cool Project’ created a scalable model.

It recommended that the Department of Basic Education, in partnership with DFFE and the Department of Higher Education, consider how to upscale the programme.
careers ProGramme Through the Higher Education Institutions’ Ca- reer Programme SANBI aims to draw in young Black professionals to eventually fill many scarce skills posts in the biodiversity sector.

The pro- gramme is also based on anecdotal evidence that many university students get to their sec- ond or third year of study without knowing what kinds of career pathways are potentially avail- able to them in the biodiversity sector after they graduate.
In the past, higher education institu- tions (HEI’s) would host face-to-face career fairs for their students at different times during the year and the BEPE Directorate would participate by having a stand at each of these career fairs.

However, as a consequence of the COvID-19 104 South African National Biodiversity Institute • Annual Report 2022/23 youth ProGramme Involving youth in the citizen science platform, iNaturalist, was an initiative that proved to be successful.
Through the City Nature Challenge, the Greater Southern Bioblitz and a few other programmes facilitated by the BEPE Director- ate, 459 youth members from a range of com- munities were trained how to use the iNaturalist platform and then participated in activities that allowed them to record and upload the species of plants and animals that they had found.

In addition, the directorate also launched a youth programme which engaged with youth on two fronts.
The In-School youth Programme saw high school learners being afforded the op- portunities to learn about the range of conser- vation work being done within SANBI’s national botanical gardens and research centres, as well as programmes of conservation work being done outside of the national botanical gardens.

The Out-of-School youth Programme is aimed to empower unemployed youth with an interest in the environment.
This programme included a range of workshop sessions linked closely to the interests of the participants.

For example, the youth group in the Pietermaritzburg area al- ready had an interest in waste management and recycling and therefore, the content of the train- ing was focussed on this.

In addition, the groups were also given life skills training for example, Cv writing, job applications and interview skills.
pandemic, most HEIs partnered with the South African Graduates Employment Association (SAGEA), which hosted a virtual career fair an- nually since 2020.

In this financial year, the BEPE Directorate once again participated in the South African Graduate Employers Association (SAGEA) virtualGradExpo and engaged with students from 24 HEIs via the virtual chat platform as well as through a webinar.
In addition to the university career programme, SANBI also facilitated career programmes for primary and high school learners.

The Primary School Career Dress-up Programme allows learn- ers to explore information about biodiversity ca- reers and then they create and write short plays, poems, presentations or posters that represent the careers.

On the day of the career dress-up event, groups of learners presented their drama or poem or poster to the other learners.
In this way, they engage with information about bio- diversity careers in an active, fun-filled manner, which helps them to retain the information and hopefully, impacts their decisions on subject choices and careers as they move to high school and beyond.

This year, 823 primary school learn- ers participated in these career events.
The High School Career Expo’s are facilitated in partnership with a number of environmental organisations and different SANBI directorates so that a range of biodiversity careers are show- cased.
Each stand is set up to represent a specif- ic biodiversity career and the person doing the presentation is required to include the following kinds of information: what the career is; what the work involves; which qualifications and courses are required to enter the career; the possible ca- reer pathways that could be followed; and where one could be employed to do similar work.

Time is also allocated for questions and answers.


The Grade 10 and 11 learners who are invited to the expos are divided into groups of about 15 and then each group is escorted from one stand to the next in a coordinated fashion.

This year, 1 794 high school learners participated in the high school career expos that were facilitated.
105 South African National Biodiversity Institute • Annual Report 2022/23 Biodiversity Research and Monitoring Civil Society Engaged to Contribute to Science, Monitoring and Biodiversity Conservation PurPose • Contribute towards the development of the next generation of black biodiversity profes- sionals.

outcome • A transformed and suitably skilled workforce and active citizenry is developed to strength- en the biodiversity sector.
outPut • Citizen science platforms are implemented and the involvement of the youth and rural communities is strengthened.

citizen science Work SANBI, through the Directorate: Biodiversity As- sessment, focusses its efforts on the use of the iNaturalist platform, a joint initiative of the Cal- ifornia Academy of Sciences and the National Geographic Society.

iNaturalist is an online so- cial network of people sharing biodiversity in- formation to help each other learn about nature.
By end of March 2023, the iNaturalist platform had 24 678 participants/observers from South Africa.

The number of observations and spe- cies on iNaturalist increased by 230% and 37% respectively, in the 2022/23 year for southern Africa.

This has in part been a result of SANBI’s efforts in promoting citizen science data collec- tion through international annual events such as The City Nature Challenge (CNC) and the Great Southern Bioblitz (GSB).
Participation in these two data collection drives saw an increase in participation from nine in 2021 to 20 in 2022 and from 19 in 2021 to 35 in 2022 cities/regions re- spectively.

Both the City Nature Challenge and Great Southern Bioblitz – apart from being fun – collect some very useful data on threatened species, new species and range extensions, to name a few.
Funded jointly by the Botanical Society of South Africa, the Mapula Trust and SANBI, the Custodi- ans of Rare and Endangered Wildflowers (CREW) Programme is an integral part of the continued work in monitoring Threatened Species in South Africa.

Since the CREW Programme’s data collec- tion has migrated to iNaturalist, the volume of data has increased tremendously.
Over the past year, the CREW network has contributed occur- rence records for 726 taxa of conservation con- cern and observations on 66 undescribed plant taxa.

A total of 83 field trips were undertaken by the three CREW nodes across the Northern Cape, Western Cape, Eastern Cape and KwaZulu- 106 South African National Biodiversity Institute • Annual Report 2022/23 Students at North- West university (Potchefstroom campus) surveying the endemic Lithops lesliei subsp.

Lithops lesliei subsp.


lesliei is listed as Near Threatened.

Natal provinces over the 2022/23 field season.

The programme is committed to building ca- pacity in plant conservation.

Plant identification courses and iNaturalist tutorials are compiled by botanical specialists and the CREW team and shared via the programme’s youTube chan- nel.
The CREW Programme reached out to 15 of the country’s 24 Higher Education Institutions over the past year whereby a guest lecture on plant conservation and iNaturalist training was presented.
107 South African National Biodiversity Institute • Annual Report 2022/23 108 South African National Biodiversity Institute • Annual Report 2022/23 performanCe informaTion Programme 4 Administration Directorates Business Innovation and Technology (BIT) Governance, Risk and Compliance Marketing, Communication and Commercialisation (MCC) Human Resources (HR) 109 South African National Biodiversity Institute • Annual Report 2022/23 Business Innovation and Technology PurPose • To drive SANBI business by creating value for all its stakeholders.
outcome • An Information and Communication Technology (ICT) environment, which is reliable, secure, simplifies business decision-making processes, and innovative to enable SANBI to achieve its mandate and strategic goals.

outPut Improved ICT performance.

• • Managed ICT-related risks.

• Digitally transformed organisation.


ProGramme Performance The focus areas for the 2022/2023 financial year were: • To increase or improve the availability of ICT systems affected by the ongoing load shed- ding from Eskom.

Availability of ICT systems is critical for any business, as it contributes towards productivity and efficient communi- cation.

• To improve the information security posture of the organisation, which would result in the adequate protection of SANBI’s information assets.
• To build internal ICT capacity to provide a cost-effective service to business, ensure greater flexibility and have more control over critical functions and decisions.
ProGramme hiGhliGhts During the financial year, the following initia- tives and performance targets were successfully achieved: • Improvement of network connectivity in some of our gardens, which includes instal- lation of additional uninterrupted Power 110 Supply (uPS) devices, repairing of fiber cables and improving Wi-Fi network connectivity.

• Appointment of ICT support engineers as part of the plan to insource and take over the outsourced ICT support services.
• Establishment of the Information Security, Governance and Risk Directorate by appoint- ing a director responsible from 01 December 2022.

• 94% uptime of ICT systems against the annu- al target of 90% uptime of ICT systems.

South African National Biodiversity Institute • Annual Report 2022/23 Governance, Risk and Compliance Ethics and Legal Services PurPose • Promote sustainability through effective resource utilisation, income generation and good governance.
outcome • Improve financial sustainability and provide effective corporate services to achieve the mandate of SANBI.

outPut • Effective Risk Supply Chain and Financial management system developed and implemented.

ProGramme Performance SANBI continued to implement Risk Manage- ment processes as per the approved Risk Man- agement Policy to ensure that the strategic objectives are achieved.
A comprehensive risk assessment was conducted with executive man- agement with the aim to update the strategic risk register.

Furthermore, the operational risk registers were also compiled with the risk own- ers.

The outcome of these assessments formed the basis for the internal audit plans.

The assess- ment was aligned to the annual performance plans to ensure that efficient management of risk contributes to improved performance.
The results of the assessment were reviewed by the Audit and Risk Committee and subsequently approved by the SANBI Board.

The continuous identification of emerging risks was done as part of risk management monitoring, thus transmit- ted into improvement in the institute’s perfor- mance.

An Enterprise Risk Management (ERM) system, known as BarnOwl, has been implemented and is being used to monitor progress on the risk ac- tion plans.

The Business Continuity Management is being implemented within SANBI.
The Business Conti- nuity Plans were updated and tested to ensure that gaps are identified and dealt with.

SANBI has a zero tolerance on issues of fraud, corruption and unethical behaviour.

The Risk Management and Fraud Prevention Committee (RMFPCom) has been established to monitor the implementation of activities relating to: risk management, fraud prevention, ethics, business continuity management, security, safety as well as occupational health and safety.
This sub- committee functions according to the approved Terms of Reference.

A Fraud Prevention Policy and Plan is in place that provides mechanisms for the implementation of fraud prevention.

A Whistle-Blowing Hotline is fully operational and is administered and managed independently by Advanced Call service provider.

SANBI continued to implement Ethics Manage- ment Policy, which was approved by the Board.
Awareness programme has been implemented to raise awareness on fraud prevention and ethi- cal behaviour in the workplace, this includes the online awareness, as well as physical workshops.
Non-compliance with applicable legislation is one of the risks that SANBI has put on its radar to ensure that it doesn’t materialise to affect its day to day operations, thus SANBI’s aim is to 111 South African National Biodiversity Institute • Annual Report 2022/23 comply with all relevant legal requirements in all areas of its operation.

SANBI has implemented Exclaim Compliance software to assist with mon- itoring of compliance with regulatory universe.
One-hundred-and-three (103) pieces of legisla- tion were identified as applicable to SANBI and are being monitored to ensure compliance.

Cases of loss and/or damages to assets are re- corded into a Loss Control Register and dealt with by the Loss Control Sub-Committee.

Sanc- tions are always administered in cases of proven negligent losses and damages that are ascribed to recklessness and carelessness.
112 South African National Biodiversity Institute • Annual Report i 2022/23 Marketing, Communication and Commercialisation PurPose • Promote sustainability through effective resource utilisation, income generation and good governance.

outcome • Provision of information and communication.

• Improve financial sustainability and provide effective corporate services to achieve the mandate of SANBI.
outPut • A compelling brand built to position SANBI as a leading biodiversity institute and premier outdoor attraction to experience the fullness of nature.

ProGramme Performance South Africa was in a National State of Disaster for 750 days from 15 March 2020 until 4 April 2022 when President Cyril Ramaphosa finally lift- ed all regulations relating to the National State of Disaster.
Following the lifting of the National State of Disaster, the Marketing, Communication and Commercialisation (MCC) Directorate was able to hold a greater number of events in the gardens.

This resulted in increased visitor num- bers and increased income.

In line with SANBI Board priorities, MCC appoint- ed a public relations agency, Flow South Africa.

The agency drafted a communication strategy, which focused on four pillars.
These include in- viting visitors to enjoy the 13 beautiful, accessi- ble destinations in which they can relax, enjoy, wonder, play, connect, discover nature and that showcases SANBI’s mandate to conserve, open accessibility and understanding, guide, ensure sustainable use, and guard this heritage for all people.
vision, mission, and value proposition The need to reflect on the values, and to devel- op a new mission and vision statement, as well as a value proposition for SANBI was determined by the mandate of SANBI that has evolved over time, leading to its current vision and mission as perhaps being too narrow in its focus.

Apart from that, SANBI needed to review the vision, mission and values in terms of the current mar- ket in which the organisation operates – nation- ally, regionally and internationally.
EXCO and MANCO met electronically on 16–17 May 2022 and developed proposals that were to be con- sulted with representatives from staff and stake- holders.

Proposed amendments to the draft strategic statement and value proposition were presented to the Management Lekgotla (EXCO, MANCO and Curators) on 23 August 2022.

In- puts were incorporated and presented to EXCO in September 2022.

EXCO approved the vision, mission and value proposition based on the con- sultations with staff and external stakeholders.
It was presented to the Board in November 2022 and approved.
sanbi embarked on first ever public-pri- vate partnership SANBI plans to redevelop identified facilities within its National Zoological Garden (NZG) as a possible public–private partnership and identi- fied commercial services within the NZG as part 113 South African National Biodiversity Institute • Annual Report 2022/23 the city nature challenge SANBI showcased its involvement in the City Na- ture Challenge, a global competition motivating people around the world to find and document wildlife in their own cities.
Participants in the challenge also had free access to all SANBI gar- dens during the campaign, provided they could show the app on a device with at least one ob- servation already uploaded to the app.

The chal- lenge took place from 29 April to 2 May.

supporting the arts After two years without Art in the Park due to COvID-19, the KwaZulu-Natal NBG co-hosted the 58th annual Art in the Park Festival.

Kirsten- bosch hosted a number of events of uCT’s ICA Live Art Festival on 2 and 3 April.
The ICA Live Art Festival is the flagship of the Institute for Cre- ative Arts.

It is a biennial interdisciplinary festival, designed to challenge and extend the public’s experience of live art in a non-commercial envi- ronment, and make accessible the work of visual and performing artists who explore new forms, break boundaries, flout aesthetic conventions, tackle controversy, confront audiences and ex- periment with perceptions.
The performances and workshops hosted at Kirstenbosch NBG were all related to plants and nature.

They were meaningful and fitting in the context of a botanical garden.

The facilitators, performers and all their materials were funded through the festival with no cost to SANBI.

Al- though the activities were free of charge, garden entry fees were still applicable, which benefited SANBI.
The organisers of the festival also pur- chased Kirstenbosch NBG entry tickets for 80 people to join the festival who could not usually afford coming to the garden.

This was a worth- while partnership and Kirstenbosch NBG would like to explore future opportunities with uCT’s ICA Live Art Festival.
exhibitions The World Trade Market Exhibition took place from 11 to 13 April at the Cape Town Interna- Thuli Madonsela at Walter Sisulu NBG in September 2022: Professor Thuli Madonsela addresses influencers invited by Jurni Travel Management to the launch of the early access ticket at Walter Sisulu NBG on 18 September 2022. of the scope for the project.
This will include the cable Way and associated cable cars, restaurant facilities, a potential multi-story parking area with connecting pedestrian bridge, establish- ment of a new restaurant facility at the cableway landing area at the top of the mountain, new eastern entrance gate with associated visitors centre and parking area.

A pre-feasibility study for the eastern entrance gate and associated vis- itors centre and parking area is currently under- way.
The MCC played a facilitation role between the Government Technical Advisory Centre PPP unit to ensure that the project was registered and that terms of reference were drawn up and that an invitation to Transaction Advisors was issued in March 2023.

It is expected that phase one of the PPP will commence in the 2023–2024 financial year.
114 South African National Biodiversity Institute • Annual Report 2022/23 The SANBI Board members visited the Walter Sisulu National Botanical Garden members of the the Management and Executive committees.

tional Convention Centre.

The highlight of the exhibition was seeing how visitors identified with SANBI and some wanted a collaboration to raise awareness on the importance of biodiversi- ty.
Some visitors indicated how they enjoy visits to the gardens, specifically the picnic spots and the beauty of our gardens.

The Africa Travel Ind- aba took place from 3 to 5 May at the ICC Durban for the first time since 2020.

The showcase of tourism products across the continent to buy- ers from the united States and Europe allowed SANBI to reconnect with tourism industry oper- ators who wish to collaborate with the institute to increase visitor numbers to the country and to our gardens.
launch of the thohoyandou national bo- tanical Garden Minister of Forestry, Fisheries and the Environ- ment, Ms Barbara Creecy officially launched the Thohoyandou NBG in Limpopo.

The launch of the garden follows its declaration as a national botanical garden in the Government Gazette on 5 November 2021.

Minister Creecy handed the garden over to the management of SANBI, as South Africa’s 11th national botanical garden, and the first in Limpopo.
The launch coincided with International Day for Biological Diversity, which was themed ‘Building a shared future for all life’.

unathi and Xoli – Green Gym Launch: Media personality and body positivity activist unathi Nkayi coaches Garden Manager Xolelwa Hlalu at the Walter Sisulu NBG Green Gym on 27 August 2022.
115 South African National Biodiversity Institute • Annual Report 2022/23 Meet the Sun event: 30 Influencers were the first to experience the rising of the sun at 06:00 on 18 September 2022 at the launch of the early access ticket at Walter Sisulu NBG.
opening of the braille trail at the karoo desert national botanical Garden The Karoo Desert NBG in Worcester opened its Braille Trail: a universally accessible 154 m route in the heart of the national botanical garden that allows persons with disabilities – and not only persons with visual impairments – to enjoy the unique beauty of South Africa’s arid and semi-ar- id flora.

The garden marked the closing of tour- ism month by officially opening the Braille Trail on Friday, 30 September 2022.
The Braille Trail features a variety of specimens that either have a beautiful fragrance, interest- ing texture, or both.

The trail features compre- hensive Braille signage, is wheelchair accessible, offers an audio guide, and includes an inter- active exhibition of the common rocks of the Karoo so that visitors may touch, feel and learn more about them.
iucn red list of threatened species SANBI released the IuCN Red List of Threatened Species, which includes 210 species of succu- lents listed for the first time due to the com- bined threats of illegal collection and climate change.

The majority of these species belong to the genus Conophytum, a large and diverse group of dwarf succulents commonly known as ‘buttons’.
A total of 97% of the genus is listed in one of the three threatened categories, whilst 45% are listed in the highest category as Critical- ly Endangered, meaning they are on the brink of extinction.

It is very likely that some species have already been poached to extinction in the wild because the number of confiscated poached plants being housed at secure locations for court cases often exceed the previously estimat- ed total wild population size.
Previously, these succulent species were not assessed on the IuCN Red List, however, they were included on South Africa’s National Red List.

Since 2019, 143 (91%) of the 157 previously listed Conophytums have ex- perienced an increase in threat status, with the vast majority as a result of illegal poaching.

Over the past three years plant material con- fiscated from plant traffickers by law enforce- ment agencies has increased annually by over 250%.
Law enforcement and reporting of the poaching is proving valuable, and a National Response Strategy and Action Plan has been drafted as a collaborative effort by government departments, conservation authorities, non- governmental organisations and local com- munities to ensure the survival of the rich succulent flora whilst promoting sustainable socio-economic development in the country.
116 South African National Biodiversity Institute • Annual Report 2022/23 kwa-zulu natal nbG hosts simphiwe shembe comedy Picnic In September 2023, the KwaZulu-Natal National Botanical Garden hosted the Simphiwe Shembe Comedy Picnic.

Mr Shembe, the founder of the 100% Zulu comedy concept, initiated this picnic idea.

He created the comedy picnic concept in order to connect comedy and nature.

The picnic attracted people who enjoy comedy as well as those who enjoy the outdoors and picnics.
The event drew 600 people, which was a good turn- out considering the five major events that were taking place in Pietermaritzburg on 24 Septem- ber 2022.
It was announced that the next event would be held on 26 March 2023, and the sec- ond event will remain on 24 September 2023. seeing the invisible at the Walter sisulu national botanical Garden The most ambitious and expansive exhibition to date of contemporary artworks created with augmented reality (AR) technology called See- ing the Invisible was launched at Walter Sisulu National Botanical Garden in October 2022.
The exhibition was spearheaded by the Jerusalem Botanic Garden and bankrolled with the Out- set Contemporary Art Fund, as part of a global partnership among various artists and botanical gardens from around the world where the event is also taking place simultaneously.
It is in its sec- ond showing as it debuted at Kirstenbosch Na- tional Botanical Garden in August 2021. brand enhancement The MCC Directorate partnered with Jurni Trav- el Management to host Professor Thuli Madon- sela at Walter Sisulu NBG for a sunrise hike at which SANBI highlighted the myriad of activities available at all national botanical gardens and to launch early riser access at the Walter Sisulu NBG, where users can enter the garden at 06:00 all year round.
SANBI partners with Jurni Travel Management to deliver the event, which was featured in various media outlets, increasing brand visibility and awareness.
In addition, Cape union Mart and Coca-Cola joined as partners for the relaunch of the Green Gym at Walter Sisulu SANBI Chief Operating Officer, Elliot Mashile, Chief Director of Gardens, Christopher Willis, Director of Gardens, Thompson Mutshinyalo and Garden Manager, Xolelwa Hlalu cut the ribbon at the opening of the Seeing the Invisible Art Exhibition at Walter Sisulu NBG on 19 October 2023.

NBG.
NBG.

This event was hosted by media personal- ity, unathi Nkayi and was featured on SABC 3’s morning show, Expresso.

ProGramme hiGhliGhts • Women’s Day events were hosted across the gardens including the re-opening of the Green Gum at Walter Sisulu NBG, the Doek and Fleek event at the NZG, Department of Agriculture Land Reform and Rural Develop- ment Woman’s Day function, the ICC Wom- an’s Day picnic and Women’s Day event for staff at Harold Porter NBG.
• The Braille Trail Opening at Karoo Desert NBG received extensive media attention.

With coverage on SABC Tv, Daily Maverick, Ground up, News24 and 50/50.

• The return exhibitions like the World Travel Market Africa, Africa’s Travel Indaba, Com- rades and Soweto Marathon allowed SANBI to showcase its gardens and brand these im- portant platforms.

• Relaunch of the National Press Club at Preto- ria National Botanical Garden.
117 South African National Biodiversity Institute • Annual Report 2022/23 Human Resources PurPose • Promote sustainability through effective resource utilisation, income generation and good governance.

outcome • Improve financial sustainability and provide effective corporate services to achieve the mandate of SANBI.

outPut • Percentage of payroll spent on staff development.

• Percentage compliance to the Employment Equity targets.
ProGramme hiGhliGhts human capital development The year under review welcomed the fourth intake of interns and postgraduate students funded by the Joan Wrench Kirstenbosch Schol- arship Fund (established in 2018).

SANBI hosted 13 interns and supported 29 postgraduate stu- dents (11 new awards and 18 second- and third- year students who were recipients of previous awards).

One of the previous recipients joined SANBI as horticulturist at the Karoo Desert Na- tional Botanical Garden.
Those in attendance were all inspired at the 5th annual Intern Presentation Day when some of the interns exiting their programmes present- ed their journey and related key learning.

Staff were in awe of their confidence and ‘just do it’ approach to getting things done.

Their contri- butions towards SANBI’s mandate does not go unnoticed.

SANBI welcomed 78 work-integrated learning (WIL) students funded by the Department of Forestry, Fisheries and the Environment (DFFE).
These were second- and third-year students studying horticulture, nature conservation and ecotourism.

In the year under review 17 scientists and six horticulturists were promoted.

The rationale of 118 SANBI’s career ladders is to attract and retain individuals (having a system that rewards excel- lence and productivity (institutional benefits) and encourages development to reach their full potential (individual benefits)).
Professional development tally 2022/23: • Work-integrated learning students: 78 • Interns: 151 • Postgraduate student degrees completed: 13 • Postgraduate student bursaries awarded: 18 employee health and wellness SANBI’s Employee Assistance Programme (EAP) is designed to support employees with daily challenges with the aim of improving employ- South African National Biodiversity Institute • Annual Report 2022/23 Number of staff bursaries awarded in 2022/23 Grade 12 Certificate/Higher certificate Diploma Bachelor’s Honours Master’s Doctoral Total 3 3 11 52 9 25 13 116 PERCENTAGE COMPLIANCE TO EMPLOYMENT EqUITY TARGETS Consolidated Employee Profile as at 31 March 2023 Race/Gender AM Number 397 AF 320 CM 77 CF 64 IM 3 IF 15 WM 37 WF 59 Total 972 Per cent 40.8% 32.9% 7.9% 6.6% 0.3% 1.5% 3.8% 6.1% 100% Consolidated Appointments as at 31 March 2023 Race/Gender AM Number 29 AF 40 CM 7 CF 1 IM 0 IF 1 WM 3 WF 1 Total 82 Per cent 35.4% 48.8% 8.5% 1.2% 0.0% 1.2% 3.7% 1.2% 100% ee productivity in the workplace and lowering both presenteeism and absenteeism.
This pro- gramme offers free assistance and advice to the employees and their immediate dependents.

employee assistance Programme These services are provided by an outside ser- vice provider.

The previous EAP service provid- er’s contract ended on 31 December 2022 and since 1 January 2023 ICAS has been appointed as a new service provider in order to ensure con- tinued provision of EAP services.
EAP utilisation has reached 9.9% during this re- porting period with a projected utilisation of 13.8% with an engagement rate of 29.07%.

Employee Wellness Newsletters and articles are shared with all employees monthly, together with the contact details of the service provider and referral process for individual employees and managers.
bereavement support Bereavement support of families and employ- ees were provided through trauma counselling, facilitation of virtual and physical memorial ser- vices for deceased employees.

Workshops and webinars The following workshops and webinars were conducted: • Drug awareness talk.

• Attention Deficit Hyperactive Disorder (ADHD).

• Coaching session for line managers.

• Incapacity management.

Wellness days Wellness days were held in all SANBI gardens.
Wellness days are an opportunity to provide valuable information and skills to employees with the aim of improving their mental health and wellbeing.

During the wellness days the fol- lowing activities were conducted: • Health screenings (blood pressure, choles- terol, glucose monitoring, body mass index (BMI), voluntary confidential counselling and testing HIv, eye testing, etc.).

• Physical activities (soccer, netball, aerobics, fun run/walk).

• Financial planning and wellness education.


119 South African National Biodiversity Institute • Annual Report 2022/23 Word aids day commemoration World AIDS Day was commemorated in all SANBI gardens on 1 December 2022 under the theme ‘Equalise’.

The activities included a candlelight memorial.


employee relations During the year under review the following ac- tivities, training and engagements with different stakeholders took place: case management • Consistent and fair application of Labour Law prescripts are of paramount importance and takes precedence in case management of all employee relations cases.

• Each case is assigned to the case manager to ensure that the end-to-end process is facili- tated and within the parameters of our pol- icies.
• Quarterly reporting on all cases is done to the Human Resources and Remuneration Committee of the Board.

labour relations training • Training on sexual harassment and substance abuse was held for all SANBI staff members and the attendance was over 90%.

• Training on handling misconduct and inca- pacity management of ill health was held and the attendance was over 90%.

• Training for line managers on managing mis- conduct cases was also held with Operations Forum and MANCO.
trade unions engagements • SANBI management and Public Servants As- sociation of South Africa (PSA) union: Organi- sation rights agreement was concluded.

• SANBI management and PSA union to meet on a quarterly basis.

• SANBI management and NEHAWu to meet on a quarterly basis to discuss issues of mu- tual interest.
Health screenings were part of the services provided during Wellness Day in each NBG (blood pressure, cholesterol, glucose monitoring, body mass index (BMI), voluntary confidential counselling and testing (HIv), eye testing etc).

Wellness Day events In Pretoria and Free State NBG were well-attended.

120 South African National Biodiversity Institute • Annual Report 2022/23 World AIDS Day was commemorated in all SANBI gardens on 1 December 2022 under the theme ‘Equalise’.
The activities included a candlelight memorial.

employment equity and training committee • Quarterly EE meetings were held with repre- sentation from different designated groups, all identified barriers and affirmative action measures are addressed.

• EE Plan for 2022 to 2027 was finalised and implementation of numerical and non- numerical targets has started.
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% The South African National Biodiversity Institute • Annual Report • 2021/2022 South African National Biodiversity Institute • Annual Report 2022/23 157 133 158 South African National Biodiversity Institute • Annual Report 2022/23 governance Statement 159 South African National Biodiversity Institute • Annual Report 2022/23 corPorate Governance statement: 2022/2023 The South African National Biodiversity Insti- tute’s (SANBI) corporate governance is made up of a set of processes, policies, and laws affect- ing the way SANBI is directed, administered and controlled.
The approach prioritises the nature and extent of accountability in the Institute, and the mechanisms that are aimed at reducing or eliminating corporate governance deficiencies.

SANBI’s corporate governance system also in- cludes the relationships among its many stake- holders and the goals governing the Institute.
SANBI’s main external stakeholder groups are government, shareholder, non-governmental organisations, debt holders, trade creditors, sup- pliers, customers and communities affected by SANBI’s activities.

Internal stakeholders are the Board of Directors, Executives and the rest of employee workforce.
SANBI subscribes to and is committed to comply- ing with the principles and standards of integrity and accountability expressed in the Public Fi- nance Management Act, relevant National Trea- sury Regulations, and where applicable, King Iv Report principles and recommendations on cor- porate governance.

SANBI’s Board, it’s Committees and the Executive Management Committee (EXCO) ensure that the Institute upholds and complies with principles of good ethical practices.
aPPointment and comPosition of the sanbi board According to Section 15 of the National Environ- mental Management: Biodiversity Act of 2004 (No.

10 of 2004), the SANBI Board Members are appointed by the Executive Authority for a term of three years.

In terms of the Public Finance Management Act (PFMA), the Board is the Ac- counting Authority of the Institute.
Executive members eligible for attendance of the Board include: The Chief Executive Officer and/or acting person in the position is an ex officio Board member.

The Chief Financial Officer, Chief Operations Of- ficer and Head of Branch: Biodiversity Research and Policy Advice attend Board meetings as per- manent invitees.

Other members of the Executive Management Committee (EXCO) attend Board meetings by in- vitation, to present on specific subject matter, as determined by the Chief Executive Officer.
The Board meets quarterly, and when required for specific extra-ordinary meetings.

The busi- ness of the Board and its functions are conducted in line with the approved Board Manual/Charter and in accordance with provisions of NEMBA, Act No.

10 of 2004 (i.e., Part 3: Operating proce- dures of Board).
The Board induction is conduct- ed on appointment of the new Board members covering inter alia the following: • Introduction and overview of SANBI and its organisational structure, • Legal mandate of the Institute, • Financial performance and position, • Enterprise Risks Management (Strategic Risks), • Information Communication Technology Governance Framework implementation, • Human Resources Programme, • Marketing, Communication and Commercial- isation initiatives and activities, • Five year Corporate Strategic Plan, • Annual Performance Plan, and; • Capex, Opex and Projects The SANBI Board consists of not fewer than seven (7) and not more than nine (9) members who are appointed by the Minister of Forestry, Fisheries and the Environment (DFFE).
The Board further includes the Director-General, or an official of the DFFE designated by the Director-General, and the Chief Executive Officer of the SANBI, as an ex officio member.

160 South African National Biodiversity Institute • Annual Report 2022/23 The SANBI Board is appointed and reconstituted every three (3) years in accordance to a process outlined in Section 17 of National Environmental Management Biodiversity Act (NEMBA) (Act No.

10 of 2004).
10 of 2004).

The current SANBI Board was ap- pointed by the Minister Forestry, Fisheries and the Environment with effect from 01 October 2021 to 30 September 2024. sanbi board members for the Peri- od 1 aPril 2022 – 31 march 2023 Prof. E. Nesamvuni (Board Chairperson) board assessment The performance evaluation of the Board should be performed on an annual basis.
The four (4) Public Entities under DFFE, including SANBI Board annual performance assessment has been centralised and was last conducted by Depart- ment for 2018/19 financial year, and was con- cluded at the end of 2019/20.

At the time when the Board Assessment was conduced, a sample of members of the Board was selected by DFFE for interview by the service provider tasked with the process.
Mrs B. Ferguson (Deputy-Board Chairperson) board committees Dr L. Luthuli Dr P. Molokwane Dr M. Tau Dr R. Legoabe Mr P. Daphne (Deceased on 27/01/2023) Mr L. Matooane (DSI Representative) Ms S. Ntshanga (DFFE Representative) Mr Shonisani Munzhedzi (Chief Executive Offi- cer) (ex officio) fiduciary duties With regard to fiduciary duties, the SANBI Ac- counting Authority exercises the duty of skill and care in the quest to ensure reasonable protec- tion of the assets of the Institute.
The roles of the Chairperson and Chief Executive Officer do not vest in the same person.

The Board Chairperson is a non-executive member of the Institute and is responsible for leading the Board of Directors and ensuring its effectiveness.

The Chief Exec- utive Officer is responsible for the execution of SANBI’s strategy and the day-to-day operations.

The Chief Executive Officer is supported by the Executives and chairs the Executive Committee.
Implementation of the mandate is evaluated by the Department of Forestry, Fisheries and the Environment (DFFE) and progress reports are tabled at the Portfolio Committee on Forest- ry, Fisheries and the Environment (PCFFE) on a quarterly basis.

For operational effectiveness, the Board has ap- pointed Committees for key functional areas of SANBI in line with their qualifications, expertise and skills.
These Committees comprise mem- bers of the Board and Experts who are well versed in their lines of business.

The Experts appointments are determined and approved by the Board.

All Committees of the Board are chaired by members of the Board.

A framework for Committees’ responsibilities was developed to ensure focused oversight of each Committee and to avoid duplication of reporting lines and conflicting decisions being made.
Each Com- mittee’s mandate and activities are guided by the Terms of Reference/Charters approved by the Board and reviewed on an annual basis.

THE ROLE OF THE COMMITTEES IS MAINLy TO ADvISE THE BOARD ON: i SANBI’s mandate; ii SANBI’s strategic direction; iii The implementation of the Corporate Strate- gic Plan and the Annual Performance Plan; iv The monitoring and evaluation of key perfor- mance objectives; and v Establishing and approval of budgeting re- quirements.
Each of the following Committees operates within the approved Terms of Reference, which are reviewed annually and/or when a need arises.

161 South African National Biodiversity Institute • Annual Report 2022/23 AuDIT AND RISK COMMITTEE (ARC) The Committee is constituted as a statutory committee of SANBI in respect of its statutory duties in terms of the Section 51 (1) (a) of the PFMA and Treasury Regulations 27.1.7 and 27.1.10.
• Assist the Board in discharging its duties re- lating to the safeguarding of assets, the oper- ation of adequate systems, internal controls and control processes, and the preparation of accurate financial reporting and state- ments in compliance with all applicable legal requirements, corporate governance and ac- counting standards.

• Provide support to the Board on the risk ap- petite and risk management of SANBI.
The Committee ensures that the assurance cov- erage provided by management, risk manage- ment, as well as the internal and external audit functions is optimised, and adequately focuses on priority risk areas.

The Committee plays an integral role in the risk management of the Insti- tute and oversees the annual risk-based internal audit.

The committee engages with an external audit initiated by the Auditor-General in line with the PFMA.
The Committee also evaluates the Institute’s reporting with specific focus on: • Financial reporting; • Risk management; • Internal controls; • Fraud risk as it relates to financial reporting; and • IT governance.

*As required by Treasury Regulation 27, the Board ap- pointed an Audit and Risk Committee to assist with the discharge of its duties.

The terms of reference of this Com- mittee are approved by the Board.

The Committee meets mation, succession planning and development, and ethics.
Through this Committee, the Board within the terms of the agreed policy, determines the scope of the remuneration packages of the executive and general staff, including, where appropriate, performance bonuses.

The Committee also con- tributes to the development of the CEO’s per- formance agreement and oversees the general organisational climate, ethical conduct and any other matters formally delegated by the Board to the Committee from time to time.
RESEARCH, DEvELOPMENT AND INNOvATION COMMITTEE (RD&I) The RD&I Committee facilitates the effective exercise of the SANBI Boards’ responsibility for governance oversight of the core mandate of the Institute.

This Committee advises the Board on matters relating to research, policy advice, conservation, gardens (botanical and zoologi- cal) and tourism.
The Committee further assists the Board to discharge its transformation and sustainability responsibility with regard to the implementation of practices that are consistent with good corporate citizenship.

COMPANy SECRETARy The Company Secretary’s function is mandato- ry and plays a pivotal role in the governance of the Institute.

The Company Secretary guides and advises the Board and Management on gover- nance principles and legislative compliance, and supports the Board and its subcommittees.
The Company Secretary is also the formal point of contact for the Institute, its Board, the Ministry and Parliamentary Committees.

four times per year and one extra-ordinary meeting is held MANAGEMENT STRUCTURE during the end of May annually, to consider the Annual Financial Statements and other year-end reports.
The Executive Management Committee (EXCO) comprises of the following: HuMAN RESOuRCES AND REMuNERATION COMMITTEE (HR AND REMCO) The HR and REMCO advises and provides guid- ance to the Board on all matters relating to human resources and remuneration, transfor- • Chief Executive Officer (as Chairperson); • Head of Biodiversity Science and Policy Ad- vice; • Chief Financial Officer; 162 South African National Biodiversity Institute • Annual Report 2022/23 attendance record of meetinGs The attendance record of Board and Committees’ meetings are reflected below: BOARD MEETINGS Number of meetings each member attended Names 31 May 2022 22 Jul 2022 30 Aug 2022 Prof. E Nesamvuni (Board Chairperson) Mrs B Ferguson (Deputy Chairperson) Dr L Luthuli Dr P Molokwane Dr M Tau Dr R Legoabe Mr P Daphne (Deceased on 27/01/2023) Mr L Matooane Ms S Ntshanga Mr S Munzhedzi (CEO and ex officio) √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 27 May 2022 √ 29 April 2022 AUDIT AND RISK COMMITTEE MEETINGS Number of meetings each member attended Names Dr L Luthuli (Chairperson) Dr P Molokwane Dr M Tau Dr R Legoabe Mr T Zororo (Expert-Advisor) Mr. T. Poho (Expert-Advisor) Mr S Munzhedzi (CEO and ex officio) √ - √ √ √ √ √ √ √ √ - √ √ 07 Sept 2022 24 Nov 2022 09 Feb 2023 10 Feb 2023 28 Feb 2023 24 Mar 2023 Total ( 9 ) √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 9 9 9 9 9 9 5 9 7 9 29 July 2022 27 Oct 2022 31 Jan 2023 Total (5) √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
 √ √ √ √ 5 5 5 5 4 5 5 HUMAN RESOURCES AND REMUNERATION COMMITTEE MEETINGS Number of meetings each member attended Names Dr P Molokwane (Chairperson) Dr R Legoabe Mrs B Ferguson Mr S Munzhedzi (CEO and ex officio) 12 April 2022 √ 21 July 2022 √ √ √ √ √ √ √ 20 October 2022 √ 24 January 2023 √ Total (4) 4 √ √ √ √ √ √ 4 4 4 31 October 2022 √ 14 July 2022 21 April 2022 RESEARCH, DEVELOPMENT AND INNOVATION COMMITTEE MEETINGS Number of meetings each member attended Names Mrs B Ferguson (Chairperson) Dr L Luthuli
 Mr P Daphne (Deceased on 27/01/2023) Dr M Tau Mr L Matooane Ms S Ntshanga Mr S Munzhedzi (CEO and ex officio) - √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ - √ 19 January 2023 Total (4) √ √ √ √ - √ 4 4 2 3 4 2 4 163 South African National Biodiversity Institute • Annual Report 2022/23 • Chief Operations Officer; external and internal audit • Chief Directors; and • Chair of the Management Committee (MAN- CO) (in attendance); and • Company Secretary (in attendance); and • Director: Marketing, Communication and Commercialisation (in attendance); and • Director: Strategic Coordination and Over- sight (in attendance); and • Director: Legal Services (in attendance); and • Directors and subject specialists are invited as when required to present on specific sub- ject.
This Committee meets monthly and also on an ad-hoc basis as deemed necessary by the Chair- person.

The role of the Committee is to ensure the coordinated and efficient execution of all functions delegated to it by the Board.

EXCO operations are guided by its approved Terms of Reference.

The management and administration structure of the Institute is geographically decentralised because of the wide geographical spread and activities of its various units.
The Head of each unit is called a ‘Head of Division’ (Head of Divi- sion).

The Management Committee (MANCO) is comprised predominantly of Directors and plays a role of advising EXCO on specific operational matters, development of new policies/proce- dures/guidelines and review of organisational policies and meet on a monthly basis.

Implicit in the concept is a substantial measure of delegation of both responsibility and author- ity, which in turn requires effective control and evaluation systems.
Both financial and manage- ment responsibilities are delegated and clearly communicated to the Head of Divisions.

These officers are actively involved in the budget de- velopment and take responsibility for the man- agement of their cost centre budgets within clearly defined policies, procedures and Delega- tions of Authority (DOA) approved by the Board.

164 The Auditor-General of South Africa (AGSA) is the external auditor of the SANBI in terms of the Public Audit Act, No.25 of 2004.
(Pty) through Internal Audit function of SANBI the private is The audit outsourced Ltd firm, BDO Advisory Services The Board, through the Audit and Risk Commit- tee, exercises oversight on financial reporting and internal control systems.

The Internal Au- ditors (IA) reports directly to the Audit and Risk Committee (ARC) according to the approved Internal Audit Charter.
Included in the Internal Audit Charter is a structured internal audit ap- proach, premised on the International Standards for the Professional Practice of Internal Auditors (ISPPIA) as prescribed by the Institute of Internal Auditors (IIA).

The Audit and Risk Committee tasks the Internal Audit function with compiling a three-year roll- ing annual audit plan that is approved annually.
The external and internal auditors are encour- aged to cooperate and ensure that there is an optimal overlap between them as crucial assur- ance providers.

enterPrise risk manaGement (erm) SANBI continues to implement Risk Management processes as per the approved Risk Management Policy and Framework.

A comprehensive risk as- sessment is conducted annually with the Exec- utive Management.
The assessment focused on risks at strategic and operational levels which forms the basis for the Internal Audit plans.

Stra- tegic Risks were categorised as per the integrat- ed reporting framework as follows: • Human Capital; • Financial Capital; • • Infrastructure Capital; Intellectual Property Capital; • Social and relationship capital; and • Natural Environmental Capital.
South African National Biodiversity Institute • Annual Report 2022/23 These strategic risks were aligned to the annu- al performance plans in order to ensure that efficient management of risks contributes to improved performance.

The results of the as- sessment were reviewed by the Audit and Risk Committee and subsequently approved by the SANBI Board on an annual basis.

The continuous identification of emerging risks was done as part of risk management monitoring.
An Enterprise Risk Management (ERM) system, BarnOwl, has been implemented and is being used to monitor progress on the risk action plans.

The Business Continuity Plan (BCP) and the Disaster Recovery Plan (DRP) have been im- plemented and progress in this regard is regu- larly reported to the Audit and Risk Committee.
Based on the mature ERM culture within SANBI, the Combined Assurance Model was developed and is being used to report on the adequacy and effectiveness of all the assurance providers to the Audit and Risk Committee as and when required.

fraud and corruPtion SANBI’s Fraud Prevention Policy and Plan pro- vides mechanisms for the implementation of fraud prevention.
The Risk Management and Fraud Prevention Committee (RMFPC) has been established to drive the implementation of Risk Management Policy, including the Fraud Prevention Policy and Plan.

The RMFPC also adjudicates on alleged fraud cases reported through the whistle blow- ing system or other approved means.

This Com- mittee functions in line with its approved Terms of Reference; and it is chaired by the Chief Op- erations Officer.

The Fraud risk assessment was conducted as part of risk assessment process.
The Online Awareness Programme was imple- mented to encourage whistle-blowing as well as to promote ethical behaviour in the Institute.

A Whistle-Blowing Hotline is fully functional and is administered and managed by Advanced Call.

Advanced Call reports any cases of fraud or misconduct to management for investigation if warranted.

SANBI also receives and administers formal, informal and anonymous matters from various communication mediums.
Cases of loss and/or damages to assets are re- corded into a Loss Control Register and dealt with by the Loss Control Sub-Committee.

Sanc- tions are always administered in cases of proven negligent losses and damages that are ascribed to recklessness and carelessness.

All allegations of fraud and corruption are re- ported for consideration to the SANBI Board through its Audit and Risk Committee on a quar- terly basis.
deleGation of authority (doa) The Board approved the Financial and Supply Chain Delegation of Authority Framework for effective operational requirements.

This clarifies lines of authority and powers for various trans- actions the Institute undertakes.

The DOA is regularly reviewed and amended to suit the op- erations of the Institute and for alignment with National Treasury instructions and other regula- tions.
internal control systems Internal control is a process, effected by SANBI’s Board of Directors, management, and other per- sonnel, designed to provide reasonable assur- ance regarding the achievement of objectives relating to the following areas: • Operations – effectiveness, efficiency, safe- guarding of assets • Reporting – reliability, timeliness, accurate, integrity • Compliance – within regulatory environment, contracts, policies and procedures, Financial and operational systems of internal control are adhered to as required by applicable regulations and laws.
Management has a funda- mental responsibility to develop and maintain effective internal controls.

These controls are 165 South African National Biodiversity Institute • Annual Report 2022/23 designed to provide reasonable assurance that transactions are concluded in accordance with management authority, assets are protected and the financial transactions are properly recorded.
manaGement of information com- munication technoloGy The Board is responsible for Information Com- munication Technology (ICT) governance.

The Board delegated aspects of oversight of Busi- ness Information Technology (BIT) governance to the Audit and Risk Committee (ARC).
There is an approved SANBI Information Technology Policy Framework (Principles and Guidelines) based on the premise that ICT governance exists to inform and align decision making for informa- tion technology planning, policy and operations in order to meet business objectives, ascertain that risk are managed appropriately and verify that resources are being used responsibility and strategically.
There is an ICT Governance Frame- work supported by an implementation plan that is monitored by the Audit and Risk Committee on a quarterly basis.

The Audit and Risk Committee (ARC) takes overall responsibility for the governance of in- formation technology and have delegated the functions to a BIT steering committee.

The BIT Steering Committee has been established at a management level to deal with BIT governance and advises EXCO on BIT strategic matters.
Risk management forms an integral part of the insti- tutional strategy with a key objective being to control and mitigate significant risks that BIT is or may be exposed to while simultaneously fa- cilitating the realization of operational and stra- tegic objectives.

Audit processes are conducted for BIT to continuously evaluate internal controls and take measures to improve these controls where necessary.
The BIT’s risk management is the responsibility of the Board and forms an integral part of the Institute’s corporate strategy.

The primary ob- jective is to control and mitigate the most sig- nificant risks that BIT is or may be exposed to, while at the same time facilitating the realisa- tion of operational and financial objectives.

BIT continuously evaluates its internal controls and takes measures to improve these controls where necessary.
BIT risk is thus incorporated into the corporate risk management framework and dis- cussed at the ARC and BIT Steering Committee.

Business Information Technology (BIT) is taking steps to strengthen the risk and internal con- trol framework.

The position of the Director: ICT Governance, Information Security and Risk has been created as part of the revised and ap- proved strategy to reflect the increasing impor- tance of cyber security within the organisation.
Risks related to cyber security have also been added to the risk framework.

BIT considers risk management to be a continuous process, an es- sential part of which is to embed policy in con- trol systems and procedures at every level of the organisation.

Cyber-security is critical as SANBI’s virtual pres- ence increases and more organisational content goes online.
The exponential and accelerated growth in the use of technologies like cloud in- frastructure and information stored, processed and transmitted over the SANBI network com- pels SANBI to strengthen its defenses on all fronts.
The BIT Directorate is adopting a holistic approach to not only respond to cyber-security threats but also implement controls that deals with information security at an enterprise level by monitoring of security events to prevent, de- tect and respond to security incidents using a combination of technologies and well-defined processes to ensure a safe and secure operating environment.

emPloyment eQuity Plan SANBI’s Employment Equity (EE) Plan is moni- tored by the Employment Equity and Training Committee.
The primary aim of the Employment Equity Plan is to achieve the following: • Compliance with the provisions and legal requirements of the Employment Equity Act No.
55 of 1998; • Promotion of equal opportunity and fair treatment in employment through the elim- ination of unfair discrimination; 166 South African National Biodiversity Institute • Annual Report 2022/23 • Implementation of affirmative action mea- sures to redress the barriers in employment experienced by designated groups to ensure their equitable representation in all occupa- tional categories and levels in the workplace; • Accommodation of physically challenged people through modification and adjust- ment of the physical working environment; • Attraction, development and retention of staff members with emphasis on those from designated groups.
SANBI strives to achieve its Employment Equity vision through the following initiatives: • Implementation of all the critical success fac- tors for effective Employment Equity trans- formation; • Provision of all necessary personnel and fi- nancial resources; • utilisation of SANBI structures to consult and communicate with all employees, either di- rectly or indirectly; • Implementation of the enabling systems and working environment geared towards the maximisation of advancement of persons from designated groups.
• Encouragement of employee participation by putting best practices in place to foster good and co-operative relationships and employee participation at all levels of the In- stitute.

union representation, staff meetings, and task teams are all instrumental in facili- tating participation.

health safety and environmental issues The Occupational Health and Safety (OHS) Act No.

85 of 1993 prescribes specific compliance re- quirements for specific environments.
Given the diverse nature of the SANBI operations, health and safety requirements vary and require specif- ic interventions.

The Employee Relations, Well- ness, Health and Safety Directorate ensures that specific needs are met by customising compli- ance interventions across the SANBI.

social and ethics resPonsibility SANBI has conducted, and will continue to con- duct its business in a manner that meets existing needs without compromising the achievement of the mandate.
SANBI takes cognisance of the impact that the business has on its stakeholder community.

code of conduct A Code of Conduct that applies to all staff members is implemented as part of a number of consolidated human resource policies and procedures.

The Code of Conduct facilitates sound business ethics in the Institute and plays an important role in defining the organisation- al culture and in governing effective discipline within the Institute.
It is a standard annexure to all letters of staff appointment to ensure that new staff members are well informed.

A breach of the code of conduct by staff members is be dealt with in terms of the SANBI’s disciplinary policy and procedure.

Board members are subjected Code of Conduct for the Board as prescribed by the Minister of En- vironment, Forestry and Fisheries, which is part of the Shareholder Agreement.
A breach of the code of conduct by Board members will be dealt with in terms of the as part of relevant sections of the Shareholder Agreement, by the Minister.

conflict of interest As part of the appointment protocol, all new staff members of the Institute are obliged to complete a ‘Declaration on Conflict of Interest’.

These declarations are annually renewed for all senior staff members.

A ‘Declaration of Conflict of Interest’ register is maintained for all Board, Management, and Bid Committee meetings.
All members of the Supply Chain Management unit declare their interests annually.

All mem- bers of staff involved in drafting the specifica- tions to the award of the bids and in contracts, signs a disclosure statement on conflict of in- terest.

Non-disclosure of interest is taken very seriously and punitive action is instituted in line 167 South African National Biodiversity Institute • Annual Report 2022/23 with the SANBI Disciplinary Policy.
All the organ- isation’s processes and operating processes are open to audit, evaluation and review.

• Skills Development Act No.

97 of 1998; and • Skills Development Levies Act No.

9 of 1999; and suPPly chain manaGement (scm) In accordance with Regulation 16A of the PFMA, SANBI has implemented an effective and effi- cient SCM system to acquire goods and services, and dispose of goods and assets.
The organi- sation ensures that SCM processes adhere to legislation and internal controls in demand man- agement, disposal management, SCM risk man- agement and assessment of SCM performance.

This is achieved by designing and implementing appropriate policies, processes, systems includ- ing workflow, and providing support through training, templates, advisories, advice, directives and contributing to the bid adjudication pro- cesses.

Transversal agreements are used where feasible.


SANBI has implemented the mandato- ry Bid Committees with approved formal terms of reference and members serving a two year term.

comPliance With laWs and reG- ulations SANBI uses an Exclaim software that identifies applicable pieces of priority legislation, regu- lations and codes of best practice.

This list is continuously monitored and updated.


SANBI complies with King Iv urge that the organisa- tion’s leadership not only drives compliance with laws, but also focuses on non-binding rules, codes and standards.

leGislative frameWork The Institute, being a Section 3A Public Entity, has to comply with a number of laws, including: • Public Finance Management Act No.

1 of 1999 (PMFA); and • Occupational Health and Safety Act No.
85 of 1993; and • National Environmental Management: Waste Act 59 of 2008; and • Generally Recognised Accounting Practice (GRAP); and • Compensation for Occupational Injuries and Diseases Act No.

130 of 1993; and • Promotion of Access to Information Act No.

2 of 2000; and • Government Immovable Asset Management Act No.

19 of 2007; and • Protection of Personal Information Act No.

4 of 2013; and • Promotion of Administrative Justice (Act 3 of 2000); and • Animals Protection Act No.
71 of 1962; and • Animal Health Act 7 of 2002; and • Broad-Based Black Economic Empowerment Act 53 of 2003; and • National Environment Management: Inte- grated Coastal Management Act 24 of 2008; and • National Environmental Management: Pro- tected Areas Act 57 of 2003; and • Societies for the Prevention of Cruelty to Ani- mals Act (No.
169 of 1993); and • Conservation of Agricultural Resources Act 1983; and • National Heritage Resource Act 25 of 1999; • National Environmental Management: Biodi- and versity Act No.

10 of 2004; • Control of access to public premises and vehi- • National Environment Management Act: 107 cles Act 53 of 1985; and of 1998; and • Water Management Act of 2000; and • Labour Relations Act No.

66 of 1995; and • National veld and Forest Fire Act 101 of 1998; • Basic Conditions of Employment Act No.
75 and of 1997; and • World Heritage Convention Act of 1999; and • Employment Equity Act No.
55 of 1998; and • Environmental Conservation Act 2003; and 168 South African National Biodiversity Institute • Annual Report 2022/23 • Limpopo Environmental Management Act 7 of 2003; and • SANS 10379:2005 (Ed1): Zoo and Aquarium Practise: Compliant; and • SANS 10386:2008: The care and use of ani- mals for scientific purposes; and • SANS 1884-1: 2003 South African National Standard: Holding pend for temporary hous- ing of animals; and • (Part 1: Holding pens for Wild Herbivores at auctions and in quarantine facilities).
SANBI continues to review its governance sys- tem and structures to ensure that they support effective decision-making processes; establish a corporate culture aligned with the Institute’s goal and values; and align with evolving best governance practices.
MR SHONISANI (SHONI) MUNZHEDZI Chief Executive Officer South African National Biodiversity Institute 169 South African National Biodiversity Institute • Annual Report 2022/23 170 South African National Biodiversity Institute • Annual Report 2022/23 financial information 171 South African National Biodiversity Institute • Annual Report 2022/23 172 REPORT OF THE AUDITOR-GENERAL to Parliament on the South African National Biodiversity Institute 173 South African National Biodiversity Institute • Annual Report 2022/23 Report on the audit of the financial statements Opinion 1.
2.

I have audited the financial statements of the South African National Biodiversity Institute set out on pages 190 to 276, which comprise the statement of financial position as at 31 March 2023, statement of financial performance, statement of changes in net assets, cash flow statement and statement of comparison of budget information with actual information for the year then ended, as well as notes to the financial statements, including a summary of significant accounting policies.
In my opinion, the financial statements present fairly, in all material respects, the financial position of the South African National Biodiversity Institute as at 31 March 2023, and its financial performance and cash flows for the year then ended in accordance with the Standards of Generally Recognised Accounting Practice (GRAP) and the requirements of the Public Finance Management Act 1 of 1999 (PFMA).

Basis for opinion 3.

4.


I conducted my audit in accordance with the International Standards on Auditing (ISAs).

My responsibilities under those standards are further described in the responsibilities of the auditor- general for the audit of the financial statements section of my report.
I am independent of the entity in accordance with the International Ethics Standards Board for Accountants’ International code of ethics for professional accountants (including International Independence Standards) (IESBA code) as well as other ethical requirements that are relevant to my audit in South Africa.

I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA code.

5.
5.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Other matters 6.

I draw attention to the matters below.

My opinion is not modified in respect of these matters.

Unaudited irregular expenditure and fruitless and wasteful expenditure 7.

On 23 December 2022 National Treasury issued Instruction Note No.
4: PFMA compliance and Reporting Framework of 2022-23 in terms of section 76(1)(b), (e) and (f), 2(e ) and (4)(a) and (c) of the PFMA which came into effect on 3 January 2023.

The PFMA Compliance and Reporting Framework also addresses the disclosure of irregular expenditure and fruitless and wasteful expenditure (IFW expenditure).
Among the effects of this framework is that irregular and fruitless and wasteful expenditure incurred in previous financial years and not addressed is no longer disclosed in either the annual report or the disclosure notes of the annual financial statements only the current year and prior year figures are disclosed in note 38 to the financial statements.
Furthermore, the movements in respect of irregular expenditure and fruitless and wasteful expenditure are no longer disclosed in the notes to the annual financial statements of South African National Biodiversity Institute.

The disclosure of these movements (e.g.

condoned, recoverable, removed, written off, under assessment, under determination and under investigation) are now included as part of other information in the annual report of South African National Biodiversity Institute.
I do not express an opinion on the disclosure of irregular expenditure and fruitless and wasteful expenditure in the annual report.

174 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report of the Auditor-General to Parliament on the South African National Biodiversity Institute Unaudited supplementary schedules 8.
The supplementary information set out on pages 277 to 288 does not form part of the financial statements and is presented as additional information.

I have not audited these schedules and, accordingly, I do not express an opinion on them.

Responsibilities of the accounting authority for the financial statements 9.

10.
10.

The accounting authority is responsible for the preparation and fair presentation of the financial statements in accordance with the GRAP and the requirements of the PFMA; and for such internal control as the accounting authority determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the accounting authority is responsible for assessing the entity’s ability to continue as a going concern; disclosing, as applicable, matters relating to going concern; and using the going concern basis of accounting unless the appropriate governance structure either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so.

Responsibilities of the auditor-general for the audit of the financial statements 11.
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; and to issue an auditor’s report that includes my opinion.

Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

12.

A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report.

Report on the audit of the annual performance report 13.
In accordance with the Public Audit Act 25 of 2004 (PAA) and the general notice issued in terms thereof, I must audit and report on the usefulness and reliability of the reported performance against predetermined objectives for selected programmes presented in the annual performance report.

The accounting authority is responsible for the preparation of the annual performance report.

14.
14.

I selected the following programmes presented in the annual performance report for the year ended 31 March 2023 for auditing.

I selected programmes that measures the entity’s performance on its primary mandated functions and that are of significant national, community or public interest.
Programme Programme 01: National Botanical Gardens and National Zoological Gardens Programme 02: Biodiversity Science and Policy Advice Programme 03: Human Capital Development (HCD) and Transformation Page numbers 29 47 85 175 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report of the Auditor-General to Parliament on the South African National Biodiversity Institute 15.
I evaluated the reported performance information for the selected programmes against the criteria developed from the performance management and reporting framework, as defined in the general notice.

When an annual performance report is prepared using these criteria, it provides useful and reliable information and insights to users on the entity’s planning and delivery on its mandate and objectives.

16.
I performed procedures to test whether: • • • • • • the indicators used for planning and reporting on performance can be linked directly to the entity’s mandate and the achievement of its planned objectives the indicators are well defined and verifiable to ensure that they are easy to understand and apply consistently and that I can confirm the methods and processes to be used for measuring achievements the targets can be linked directly to the achievement of the indicators and are specific, time bound and measurable to ensure that it is easy to understand what should be delivered and by when, the required level of performance as well as how performance will be evaluated the indicators and targets reported on in the annual performance report are the same as what was committed to in the approved initial or revised planning documents the reported performance information is presented in the annual performance report in the prescribed manner there are adequate supporting evidence for the achievements reported and for the reasons provided for any over- or underachievement of targets.
17.

I performed the procedures for the purpose of reporting material findings only; and not to express an assurance opinion.

18.

The material finding on the performance information of the selected programmes are as follows: Programme 02: Biodiversity Science and Policy Advice Number of biodiversity collection records digitised and added to databases.

19.

An achievement of 56 494 was reported against a target of 56 000.
I could not determine if the reported achievement was correct, as adequate supporting evidence was not provided for auditing.

Consequently, the achievement might be more or less than reported and was not reliable for determining if the target had been achieved.

Other matter 20.

I draw attention to the matter below.

Achievement of planned targets 21.


The annual performance report includes information on reported achievements against planned targets and provides explanations for over and under-achievement.

This information should be considered in the context of the material findings on the reported performance information.
176 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report of the Auditor-General to Parliament on the South African National Biodiversity Institute Material misstatements 22.

I identified material misstatements in the annual performance report submitted for auditing.
This material misstatement is in the reported performance information of programme 02 Biodiversity science and policy advice, management did not correct the misstatements and I reported material findings in this regard.

Report on compliance with legislation 23.

In accordance with the PAA and the general notice issued in terms thereof, I must audit and report on compliance with applicable legislation relating to financial matters, financial management and other related matters.
The accounting authority is responsible for the entity’s compliance with legislation.

24.

I performed procedures to test compliance with selected requirements in key legislation in accordance with the findings engagement methodology of the Auditor-General of South Africa (AGSA).

This engagement is not an assurance engagement.

Accordingly, I do not express an assurance opinion or conclusion.

25.
25.

Through an established AGSA process, I selected requirements in key legislation for compliance testing that are relevant to the financial and performance management of the entity, clear to allow consistent measurement and evaluation, while also sufficiently detailed and readily available to report in an understandable manner.

The selected legislative requirements are included in the annexure to this auditor’s report.

26.
26.

The material findings on compliance with the selected legislative requirements, presented per compliance theme, are as follows: Financial statements, performance and annual report 27.

The financial statements submitted for auditing were not fully prepared in accordance with the prescribed financial reporting framework, as required by section 55(1) (b) of the PFMA.

28.
28.

Material misstatements of payables from exchange transactions, receivables from exchange transactions and contingent liabilities identified by the auditors in the submitted financial statement were corrected, resulting in the financial statements receiving an unqualified audit opinion.

Expenditure management) 29.


Effective and appropriate steps were not taken to prevent irregular expenditure amounting to R1 894 586 as disclosed in note 38 to the annual financial statements, as required by section 51(1)(b) (ii) of the PFMA.

The majority of the irregular expenditure was caused by expenditure exceeding the contracted amount.

Other information in the annual report 30.


The accounting authority is responsible for the other information included in the annual report which includes the directors’ report and the audit committee’s report.

The other information referred to does not include the financial statements, the auditor’s report and those selected programmes presented in the annual performance report that have been specifically reported on in this auditor’s report.
177 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report of the Auditor-General to Parliament on the South African National Biodiversity Institute 31.
My opinion on the financial statements, the report on the audit of the annual performance report and the report on compliance with legislation, do not cover the other information included in the annual report and I do not express an audit opinion or any form of assurance conclusion on it.

32.
32.

My responsibility is to read this other information and, in doing so, consider whether it is materially inconsistent with the financial statements and the selected programmes presented in the annual performance report, or my knowledge obtained in the audit, or otherwise appears to be materially misstated.

33.

I did not receive the other information prior to the date of this auditor’s report.
When I do receive and read this information, if I conclude that there is a material misstatement therein, I am required to communicate the matter to those charged with governance and request that the other information be corrected.

If the other information is not corrected, I may have to retract this auditor’s report and re-issue an amended report as appropriate.

However, if it is corrected this will not be necessary.

Internal control deficiencies 34.


I considered internal control relevant to my audit of the financial statements, annual performance report and compliance with applicable legislation; however, my objective was not to express any form of assurance on it.

35.
35.

There were material misstatements identified in the annual financial statement submitted for audit, which resulted to some significant adjustments required to the financial statement following the audit process, there are still room for improvement to eliminate such significant adjustments by performing an additional set of objective reviews prior to the submission of financial statements.

36.
36.

Management did not ensure appropriate review and monitoring of compliance with procurement laws and regulations, which resulted to re-occurrence of irregular expenditure.

37.
There were material inconsistencies with the supporting evidence for performance information submitted for audit, management should exercise oversight responsibility regarding financial and performance reporting Pretoria 31 July 2023 178 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report of the Auditor-General to Parliament on the South African National Biodiversity Institute The annexure includes the following: • • the auditor-general’s responsibility for the audit the selected legislative requirements for compliance testing.
AUdItOR-gENERAl’S RESPONSIBIlIty FOR thE AUdIt PROFESSIONAl jUdgEMENt ANd PROFESSIONAl ScEPtIcISM As part of an audit in accordance with the ISAs, I exercise professional judgement and maintain professional scepticism throughout my audit of the financial statements and the procedures performed on reported performance information for selected programmes and on the entity’s compliance with selected requirements in key legislation.
FINANcIAl StAtEMENtS In addition to my responsibility for the audit of the financial statements as described in this auditor’s report, I also: • identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error; design and perform audit procedures responsive to those risks; and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control • obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control • evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made • conclude on the appropriateness of the use of the going concern basis of accounting in the preparation of the financial statements.
I also conclude, based on the audit evidence obtained, whether a material uncertainty exists relating to events or conditions that may cast significant doubt on the ability of the entity to continue as a going concern.

If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements about the material uncertainty or, if such disclosures are inadequate, to modify my opinion on the financial statements.
My conclusions are based on the information available to me at the date of this auditor’s report.

However, future events or conditions may cause an entity to cease operating as a going concern • evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
• obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements.

I am responsible for the direction, supervision and performance of the group audit.

I remain solely responsible for my audit opinion.
179 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Annexure to the Auditor’s Report communication with those charged with governance I communicate with the accounting authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
I also provide the accounting authority with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence and, where applicable, actions taken to eliminate threats or safeguards applied.
compliance with legislation – selected legislative requirements The selected legislative requirements are as follows: Sections or regulations Section 44 Section 38(1)(b) Section 45(b) Section 51(1)(b)(i) Paragraph 51(1)(b)(ii) Section 51(1)(e)(iii) Section 53(4) Section 54(2)(d) Section 55(1)(a) Section 55(1)(b) Section 55(1)(c)(i) Section 57(b) Paragraph 12(2) Section 13G(1) Paragraph 8.2.1 and 8.2.2 Paragraph 16A6.1 Paragraph 16A3.2(a) Paragraph 16A6.3(b) Paragraph 16A6.3(c ) Paragraph 16A6.3(e ) Paragraph 16A6.4 legislation Public Finance Management Act 1 of 1999 (PFMA) B-BBEE Regulations B-BBEE Act Treasury Regulations 180 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Annexure to the Auditor’s Report legislation Public Finance Management Act Supply chain management instruction note 03 of 2021/22 Public Finance Management Act Instruction note no.3 of 2021/22 Supply chain management Instruction Note 02 of 2021-22 Sections or regulations Paragraph 16A6.5 Paragraph 16A.7.1 Paragraph 16A.7.3 Paragraph 16A8.3 Paragraph 16A8.4 Paragraph 16A9.1(b)(ii) Paragraph 16A9.1(d) Paragraph 16A9.1(e) Paragraph 16A9.1(f) Paragraph 30.1.1 Paragraph 30.1.3(a) Paragraph 30.1.3(b) Paragraph 30.1.3(d) Paragraph 30.2.1 Paragraph 31.2.1 Paragraph 31.3.3 Paragraph 33.1.1 Paragraph 33.1.2(c) Paragraph 33.1.3 paragraph 4.1. paragraph .
4.2 (b) Definition paragraph 3.2.1 (bids advertised on or after 1 April 2022) paragraph .

3.2.4 National Treasury Instruction 4A of 2016/17 Instruction No.

3 of 2021/22 paragraph 3.3.1 (bids advertised on or after 1 April 2022) paragraph 6 paragraph .
7.2 (tenders advertised on or after 1 April 2022) National Treasury Instruction 07 of 2017/18 paragraph 4.3 National TreasuryInstruction No 5 of 2020/21 paragraph 4.8 Second amendmeNational TreasuryNational Treasury Instruction No 5 of 2020/21 Erratum National Treasury Instruction note No 5 of 2020/21 paragraph 4.9 paragraph 5.3 paragraph 1 paragraph 2 181 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Annexure to the Auditor’s Report legislation Treasury Instruction note 11 of 2020/21 Sections or regulations paragraph .
3.1 paragraph .

3.4 (b) and 3.9 National TreasuryInstruction No 5 of 2020/21 paragraph 5.3 paragraph .
3.3 Practice Note 5 of 2009/10 Section 18(1),(2) Public Service regulation Regulation 4(4) 2022 Preferential Procurement Regulation 4(1) & 4(2) Preferential Procurement 2017 Regulation 5(1) & 5(3) Regulation 5(6) Regulation 5(7) Regulation 9(1) Regulation 6(8), 7(8), 10(1)&(2) & 11(1) Regulation 9(1); Regulation 8(2) definition of acceptable tender Section 2(1) (a) Section 2(1)(f) Paragraph 4.3 and 4.4 Paragraph 4.2 (b) Paragraph 4.4 (c) Paragraph 4.4.
(d) Section 34(1) 2011 Preferential ProcuremeNational Treasury regulation Preferential Procurement Policy Framework Act National Treasury Instruction Note 3 of 2021/22 The Prevention and Combating.
of Corrupt Activities Act 182 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Annexure to the Auditor’s Report REPORT By THE ACCOUNTING AUTHORITy 183 South African National Biodiversity Institute • Annual Report 2022/23 The Accounting Authority of SANBI hereby presents its report for the year ended 31 March 2023 to the Executive Authority and the Parliament of the Republic of South Africa.
SERVIcES RENdEREd By SANBI The narrative section of this Annual Report gives a more in-depth discussion of key performance indicators and overview of programme performance.
Key projects delivered during the period under review as well as services offered by the Institute are also discussed in the narrative section of this report laid out on pages 29 to 138. cORPORAtE gOVERNANcE ARRANgEMENtS Information pertaining to corporate governance is explained in the Corporate Review section of this Annual Report on pages 159 to 162.
PERFORMANcE INFORMAtION In line with the requirements of National Treasury, performance targets are set on an annual basis and performance against these targets is reported to National Treasury through the Department of Forestry, Fisheries and the Environment (DFFE) on a quarterly basis after approval by the Board.

The DFFE assessed the quarterly performance reports and gave SANBI feedback during the year under review.
EXEcUtIVE MANAgEMENt’S INtERESt IN cONtRActS In the current financial year SANBI did not enter into any material contracts wherein its Executive Management had interest.

PREPARAtION ANd PRESENtAtION OF thE ANNUAl FINANcIAl StAtEMENtS SANBI has adopted the South African Statements of Generally Recognised Accounting Practices (GRAP).
FINANcIAl hIghlIghtS The financial position and performance of the operations and programme activities of SANBI are disclosed, with applicable notes, in the financial statements which form an integral part of this annual report.

Material facts and circumstances that occurred between the accounting date and date of this report have been accordingly accounted for.
FINANcIAl PERFORMANcE A surplus of R92 million is reported on the statement of financial performance which has improved from a restated surplus of R32 million in the previous financial year.

The surplus mainly resulted from a Covid- related insurance claim and a higher level of operations as business returned to normal.

Total revenue as disclosed in the statement of financial performance increased by 20% year-on-year from R804 million to R966 million.
Admission fees increased by a healthy R49 million (72%) as the return to normal business operations drew more visits to the facilities during the financial year.

The increased number of visitors to the facilities also lifted other revenue streams which are guided tours, events and venue hiring, seminars and workshops hosted, book and plant sales.

Revenue from non-exchange transactions has increased by R47 million (7%) due to an increase in project funds.
Donors and funders of grants and sponsorships are acknowledged as detailed on Annexure A to the financial statements.
184 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report by the Accounting Authority Revenue 700000000 600000000 500000000 400000000 300000000 200000000 100000000 0 G overn m ent Grant Other Grants A d mission Fees Investm ent Inco m e Rent Received Other Inco m e Sales 2023 2022 Total expenditure of R874 million has increased by 13% from the spending in the previous financial year of R772 million.
Employee costs of R509 million have increased by R53 million (12%) from the previous financial year as a result of labour intensive projects that were implemented and the filling of critical vacancies.

As the main cost driver in the organisation, the line item accounts for 58% of the total costs.

Operating expenses have increased by R63 million (39%) from R264 million in the previous year to R303 million and is indicative of the increased level of operations that we were able to achieve during the year.
The main operating cost drivers have been information technology, project implementer costs, consulting and professional fees, security, municipal charges, repairs and maintenance and travel costs.

SEgMENtAl FINANcIAl PERFORMANcE SANBI is structured on the basis of mandated areas as such the segments are organised around the type of service delivered and the target market.

The overall performance per segment is depicted graphically.

The detailed segmental report is in note 37.
Segments s n o i l l i M 350 300 250 200 150 100 50 0 Revenue Expenditure Surplus/deficit Conservation gardens and tourism Science policy and research Zoological garden and tourism 185 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report by the Accounting Authority FINANcIAl POSItION s n o i l l i M 600 500 400 300 200 100 0 Financial Position 527 482 541 510 288 288 64 69 Non-Current Assets Current Assets Non-Current Liabilities Current Liabilities 2023 2022 Overall, the institute’s financial position is solvent with total assets exceeding total liabilities by R727 million and liquid with the current assets of R541 million exceeding the current liabilities of R276 million by a margin of R265 million.
The material movements noted during the financial year are as follows: Current assets have increased by R31 million (6%) from the previous financial year mainly due to a R23 million increase in cash balances.

The main driver for the increase was an inflow of project funding.

Current liabilities have decreased by R11 million (26%) from the previous financial year due to decreases in unspent conditional grants and transfers payable.

These relate to project obligations.


Non-current liabilities have decreased by R5 million (7%) from the previous financial year emanating from the actuarial valuation of an employee benefit obligation.

cASh FlOw For the year, SANBI received a total of R925 million from the various sources as detailed in the statement.

This is an increase of R75 million (9%) over the previous financial year with the main drivers for this being the sale of goods and services.
From this amount and other cash on hand R815 million was paid to suppliers, employees and others.

The net cash inflow resulting from the operational activities is thus R110 million.

This is a decrease of| R14 million (11%) from the previous financial year.

R83 mil was paid out for investing activities compared to R41 million in the previous financial year.

In total the net cash inflow for the financial year is R27 million compared to R83 million in the previous financial year.
The total cash amount of R507 million has been fully committed against ring-fenced, externally funded projects and obligations of the Institute as detailed in the annual financial statements.

IRREgUlAR EXPENdItURE During the financial year, irregular expenditure amounting to R1,9 million was incurred with recurring amount of R0.8 million from the previous financial years as it was not possible for SANBI to terminate services whilst there is no replacement of service providers in place.
The remainder of R1.1 million is being addressed through relevant line management.

186 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report by the Accounting Authority AdOPtION OF A NEw AccOUNtINg POlIcy A new accounting standard which deals with the living resources was adopted during the previous financial year.
Transitional provisions guided through GRAP directive 2 have been applied that indemnifies the institute from recognition and measurement of living resources for a period not exceeding three years REStAtEMENt OF PREVIOUSly REPORtEd 2022 RESUltS Note 40 to the financial statements details the corrections of errors, and the impact thereof, emanating from the review of useful life of various asset items and the previously recognised value of heritage assets.
AddRESS Registered office: South African National Biodiversity Institute 2 Cussonia Avenue Brummeria Pretoria 0002 Private Bag X101 Pretoria 0001 AUdItORS SANBI, as a schedule 3A Public Entity, is audited by the Auditor-General of South Africa.
187 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Report by the Accounting Authority 188 South African National Biodiversity Institute • Annual Report 2022/23 ANNUAL FINANCIAL STATEmENTS 189 South African National Biodiversity Institute • Annual Report 2022/23 Index The statements set out below comprise the financial statements presented to the parliament: General Information Accounting Authority’s Responsibilities and Approval Audit and Risk Committee Report Statement of Financial Position as at 31 March 2023 Statement of Financial Performance Statement of Changes in Net Assets Cash Flow Statement Statement of Comparison of Budget and Actual Amounts Accounting Policies Notes to the Annual Financial Statements Annexure A – Donations, other grants and sponsorships The following supplementary information does not form part of the annual financial statements and is unaudited: Supplementary Information Page 191 192 194 196 197 198 199 200 202 237 275 279 190 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 General Information country of incorporation and domicile South Africa Nature of business and principal activities SANBI plays a leadership role in: • generating, coordinating and interpreting the knowledge and evidence required to support policies and decisions relating to all aspects of biodiversity.
• the human capital development strategy of the sector.

SANBI also manages the National Botanical Gardens and the National Zoological Garden as windows to South Africa’s biodiversity for recreation, education and research purposes.
Members Prof E Nesamvuni (Board Chairperson) Mrs B Ferguson (Deputy Board Chairperson) Dr P Molokwane Dr L Luthuli Mr P Daphne* (01-04-2022 to 27- 01-2023) Dr M Tau Dr R Legoabe Ms S Ntshanga* Mr L Matooane* Mr T Zororo ** Mr T Poho ** Mr S Munzhedzi (Chief Executive Officer) (ex officio) * State employee Registered office Postal address ** Expert-Advisor 2 Cussonia Avenue Brummeria Pretoria 0002 Private Bag X101 Pretoria 0001 controlling entity Department of Forestry, Fisheries and the Environment Bankers Auditors South African Reserve Bank Nedbank Limited ABSA Limited Auditor-General South Africa 191 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 The members are required by the National Environmental Management Biodiversity (NEMBA) Act No.
10 of 2004 Public Finance Management Act (Act 1 of 1999), to maintain adequate accounting records and are responsible for the content and integrity of the annual financial statements and related financial information included in this report.

It is the responsibility of the members to ensure that the annual financial statements fairly present the state of affairs of the entity as at the end of the financial year and the results of its operations and cash flows for the period then ended.
The external auditors are engaged to express an independent opinion on the annual financial statements and was given unrestricted access to all financial records and related data.

The annual financial statements have been prepared in accordance with Standards of Generally Recognised Accounting Practice (GRAP) including any interpretations, guidelines and directives issued by the Accounting Standards Board.
The annual financial statements are based upon appropriate accounting policies consistently applied and supported by reasonable and prudent judgements and estimates.

The members acknowledge that they are ultimately responsible for the system of internal financial control established by the entity and place considerable importance on maintaining a strong control environment.
To enable the members to meet these responsibilities, the accounting authority sets standards for internal control aimed at reducing the risk of error or deficit in a cost effective manner.

The standards include the proper delegation of responsibilities within a clearly defined framework, effective accounting procedures and adequate segregation of duties to ensure an acceptable level of risk.
These controls are monitored throughout the entity and all employees are required to maintain the highest ethical standards in ensuring the entity’s business is conducted in a manner that in all reasonable circumstances is above reproach.

The focus of risk management in the entity is on identifying, assessing, managing and monitoring all known forms of risk across the entity.
While operating risk cannot be fully eliminated, the entity endeavours to minimise it by ensuring that appropriate infrastructure, controls, systems and ethical behaviour are applied and managed within predetermined procedures and constraints.

The members are of the opinion, based on the information and explanations given by management, that the system of internal control provides reasonable assurance that the financial records may be relied on for the preparation of the annual financial statements.
However, any system of internal financial control can provide only reasonable, and not absolute, assurance against material misstatement or deficit.

The members have reviewed the entity’s cash flow forecast for the year to 31 March 2024 and, in the light of this review and the current financial position, they are satisfied that the entity has or has access to adequate resources to continue in operational existence for the foreseeable future.
The entity is dependent on the government for continued funding of operations.

The annual financial statements are prepared on the basis that the entity is a going concern and that the entity has neither the intention nor the need to liquidate or curtail materially the scale of the entity.

Although the accounting authority is primarily responsible for the financial affairs of the entity, they are supported by the entity’s external auditors.
192 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Authority’s Responsibilities and Approval The external auditors are responsible for independently reviewing and reporting on the entity’s annual financial statements.

The annual financial statements have been examined by the entity’s external auditors and their report is presented on page 173.
The annual financial statements set out on page 189, which have been prepared on the going concern basis, were approved by the accounting authority on 31 May 2023 and were signed on its behalf by: Prof. E Nesamvuni (Board Chairperson) Mr S Munzhedzi (Chief Executive Officer) (ex officio) 193 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Authority’s Responsibilities and Approval We are pleased to present our report for the financial year ended 31 March 2023.
Audit committee members and attendance The audit committee consists of the members listed hereunder and should meet 6 times per annum as per its approved terms of reference.

During the current year six meetings were held.
Name of member Dr L Luthuli (Board Member and Chairperson) Dr P Molokwane Dr R Legoabe Dr M Tau Mr T Zororo (Expert – Advisor) Mr T Poho (Expert – Advisor) Mr S Munzhedzi (CEO and ex officio) * Ms L Sithole (Ex Officio : SANBI CFO)* *By permanent invitation Audit and Risk committee responsibility Number of meetings attended 6 6 6 6 6 6 6 5 The Audit and Risk Committee reports that it has complied with its responsibilities arising from section 51(1)(a) of the PFMA and Treasury Regulation 27.1.
The Audit and Risk Committee has adopted appropriate formal Terms of Reference as its Audit and Risk Committee Charter, has regulated its affairs in compliance with this Charter and has discharged all its responsibilities as contained therein.

the effectiveness of internal control The system of internal controls is designed to provide cost effective assurance that assets are safeguarded and that liabilities and working capital are efficiently managed.
The Audit and Risk Committee has evaluated all significant and material issues raised in reports issued by the Internal Audit Function, the Audit Report on the Annual Financial Statements, and management letter of the Auditor-General, and is satisfied that they have all been, or are being, appropriately resolved.
In line with the PFMA and the King Report on Corporate Governance, the Internal Audit Function and other assurance providers provided the Audit and Risk Committee and management with assurance that the internal controls are appropriate and effective for those areas included in the annual operational plan.

This is achieved by means of the risk management process, as well as the identification of corrective actions and suggested enhancements to the controls and processes.
The Audit and Risk Committee has evaluated the work performed by the Internal Audit Function and other assurance service providers.

Based upon this evaluation, the Committee reports that the systems of internal controls for the period under review were effective and efficient.

The work performed by the outsourced internal audit was based on an approved risk-based internal audit plan for the year under review.
The internal audit function conducted the following reviews during the 2022/2023 financial year: • Supply Chain Management • Financial Management Control • Inventory Management Review 194 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Audit and Risk Committee Report • Asset Management Review • Human Resources and Payroll • National Botanical Gardens • Foundational Biodiversity Science • Marketing and Stakeholder Engagement Review • Audit of Performance Information • • IT Cyber Review (Internal Vulnerability Assessment) Information Technology General Controls Review • Annual Financial Statements – High Level GRAP Compliance Review • Follow-up Review – Previous Internal Audit and AGSA Findings The Committee has considered the entity’s action plans to remedy the internal control weaknesses as reported.
Evaluation of annual financial statements The Audit and Risk Committee is satisfied with the content and quality of monthly and quarterly reports prepared and issued by the Institute during the year under review.
The Audit Committee has: a) Reviewed and discussed the audited annual financial statements to be included in the annual report with the Office of the Auditor-General and the Chief Executive Officer; b) Reviewed the Auditor-General’s management letter and management’s response thereto; c) Reviewed accounting policies; and d) Reviewed significant adjustments resulting from the audit.
The Audit and Risk Committee considered the Auditor-General’s conclusions on the annual financial statements and is of the opinion that the audited annual financial statements be accepted and read together with the report of the Auditor-General.

The audit committee is satisfied that the internal audit function is operating effectively and that it has addressed the risks pertinent to the entity and its audits.
The audit committee has met with the Auditor-General of South Africa to ensure that there are no unresolved issues.
dr l luthuli Chairperson: Audit and Risk Committee Date: 31 July 2023 195 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Audit and Risk Committee Report Figures in Rand Note(s) 2023 2022 Restated* Assets current Assets Cash and cash equivalents Receivables from exchange transactions Inventories Operating lease asset Receivables from non-exchange transactions Non-current Assets Property, plant and equipment Investment property Intangible assets Heritage assets Living resources total Assets liabilities current liabilities Unspent conditional grants and receipts Payables from exchange transactions Provisions Transfers payable (non-exchange) Non-current liabilities Employee benefit obligation Provisions total liabilities Net Assets Accumulated surplus total Net Assets 503 121 192 13 871 721 23 246 728 507 979 - South African National Biodiversity Institute •
 Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Statement of Financial Position as at 31 March 2023 Statement of Financial Performance Figures in Rand Revenue Revenue from exchange transactions Admission fees Rental of facilities Interest received Other income Sale of goods Fair value adjustment Gain on foreign exchange total revenue from exchange transactions Revenue from non-exchange transactions transfer revenue Government operational
 grant Other grants, bequests, sponsorship and donations Services in kind total revenue from non-exchange transactions total revenue Expenditure Employee related costs Operating expenses Depreciation and amortisation Lease rentals on operating lease Loss on disposal of assets and liabilities Debt Impairment Impairments Finance costs Loss on foreign exchange total expenditure Surplus for the year Note(s) 2023 2022 Restated* - (508 881 255) (454 125 940) (302 893 662) (36 441 363) (23 803 939) (1 060 909) (363 082) (352 518) (1 105) - (873 797 833) 91 887 269 (263 913 598) (35 594 437) (17 350 379) (341 128) 37 247 (761 158) 408 402 (332 750) (771 973 741) 32 420 976 197 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 Statement of Changes in Net Assets Figures in Rand Opening balance as previously reported Adjustments Prior year adjustments Balance at 01 April 2021 as restated* Changes in net assets Surplus for the year Total changes Restated* Balance at 01 April 2022 Changes in net assets Surplus for the year Total changes Balance at 31 March 2023 Note(s)
 Accumulated surplus/deficit total net assets 605 694 138 605 694 138 (2 907 919) 602 786 219 (2 907 919) South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 Cash Flow Statement cash flows from operating activities Receipts Other grants, bequests,
 sponsorship and donations Government operational grant Commercial and other income Payments Employee costs Suppliers Finance costs Net cash flows from operating activities cash flows from investing activities Purchase of property, plant and equipment Proceeds from sale of property, plant and equipment Purchase of other intangible assets Purchase of living resources Net cash flows from investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year cash and cash equivalents at the end of the year 168 658 328 541 414 000 215 282 785 925 355 113 169 502 233 581 359 000 98 708 049 849 569 282 (512 947 033) (305 744 592) (1 105) (818 692 730) 106 662 383 (450 152 778) (276 097 728) 408 402 (725 842 104) 123 727 178 (78 117 932) 396 812 (4 981 701) (111 402) (82 814 223) (37 966 931) - (2 728 656) - (40 695 587) 23 848 160 479 273 032 503 121 192 83 031 591 396 241 441 479 273 032 29 8 8 10 12 3 The accounting policies on pages 13 to 36 and the notes on pages 37 to 76 form an integral part of the annual financial statements.
199 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in RandNote(s)20232022 Restated* Statement of Comparison of Budget and Actual Amounts Budget on cash Basis Figures in Rand Approved budget Adjustments Final Budget Actual amounts on comparable basis difference between final budget and actual Statement of Financial Performance Revenue Revenue from exchange transactions Admission fees Rental of facilities and equipment Interest received Other income Sale of goods total revenue from exchange transactions Revenue from non-exchange transactions transfer revenue Government operational grant Other grants, bequests, sponsorship and donations total revenue from non- exchange transactions total revenue Expenditure Personnel Depreciation and amortisation General Expenses Capital expenditure (taken out of General expenses) (514 303 283) - (476 376 379) - - - - - - - - - - - - - - - (63 112 913) 4 636 650 14 758 791 55 970 010 897 148 206 910 375 220 060 061 13 149 686 589 701 000 541 414 000 (48 287 000) 194 068 287 163 881 052 (30 187 235) 783 769 287 705 295 052 (78 474 235) 990 679 662 925 355 113 (65 324 549) (514 303 283) (512 947 033) 1 356 250 - (36 441 363) (36 441 363)
 (476 376 379) (388 956 733) 87 419 646 - 83 211 035 83 211 035 total expenditure (990 679 662) - (990 679 662) (855 134 094) 135 545 568 Operating surplus Loss on disposal of assets and liabilities Non cash items Adjustments for accrual basis accounting entries Unspent project committed funds Surplus before taxation Actual Amount on comparable Basis as Presented in the Budget and Actual comparative Statement Reconciliation 200 - - - - - - - - - - - - - - - - - - - - - - - - 70 221 019 (1 060 909) 70 221 019 (1 060 909) (2 119 877) (2 119 877) South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 Significant accounting polices 1.
The principal accounting policies applied in the preparation of these annual financial statements are set out below.

1.1 Basis of preparations The annual financial statements have been prepared in accordance with the Standards of Generally Recognised Accounting Practice (GRAP), issued by the Accounting Standards Board in accordance with Section 91(1) of the Public Finance Management Act (Act 1 of 1999).
These annual financial statements have been prepared on an accrual basis of accounting and are in accordance with historical cost convention as the basis of measurement, unless specified otherwise.

They are presented in South African Rand.

These accounting policies are consistent with the previous period.

1.2 Presentation currency These annual financial statements are presented in South African Rand, which is the functional currency of the entity.
1.3 going concern assumption These annual financial statements have been prepared based on the expectation that the entity will continue to operate as a going concern for at least the next 12 months.

1.4 Materiality Material omissions or misstatements of items are material if they could, individually or collectively, influence the decisions or assessments of users made on the basis of the financial statements.
Materiality depends on the nature or size of the omission or misstatement judged in the surrounding circumstances.

The nature or size of the information item, or a combination of both, could be the determining factor.

Assessing whether an omission or misstatement could influence decisions of users, and so be material, requires consideration of the characteristics of those users.
The Framework for the Preparation and Presentation of Financial Statements states that users are assumed to have a reasonable knowledge of government, its activities, accounting and a willingness to study the information with reasonable diligence.

Therefore, the assessment takes into account how users with such attributes could reasonably be expected to be influenced in making and evaluating decisions.
1.5 Significant judgements and sources of estimation uncertainty In preparing the annual financial statements, management is required to make estimates and assumptions that affect the amounts represented in the annual financial statements and related disclosures.

Use of available information and the application of judgement is inherent in the formation of estimates.

Actual results in the future could differ from these estimates which may be material to the annual financial statements.
Significant judgements include: trade receivables The entity assesses its trade receivables for impairment at the end of each reporting period.

In determining whether an impairment loss should be recorded in surplus or deficit, the provincial entity makes judgements as to whether there is observable data indicating a measurable decrease in the estimated future cash flows from a financial asset.
201 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.5 Significant judgements and sources of estimation uncertainty (continued) Provisions Provisions were raised and management determined an estimate based on the information available.

Additional disclosure of these estimates of provisions are included in note 16 - Provisions.
Post-retirement benefits The present value of the post-retirement obligation depends on a number of factors that are determined on an actuarial basis using a number of assumptions.

The assumptions used in determining the net cost (income) include the discount rate.

Any changes in these assumptions will impact on the carrying amount of post-retirement obligations.

The entity determines the appropriate discount rate at the end of each year.
This is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the pension obligations.

In determining the appropriate discount rate, the entity considers the interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating the terms of the related pension liability.
Other key assumptions for pension obligations are based on current market conditions.

Additional information is disclosed in Note 18.

Effective interest rate The entity used the prime interest rate to discount future cash flows.

Allowance for doubtful debts On debtors an impairment loss is recognised in surplus and deficit when there is objective evidence that it is impaired.
The impairment is measured as the difference between the debtors carrying amount and the present value of estimated future cash flows discounted at the effective interest rate, computed at initial recognition.
1.6 Investment property Investment property is property (land or a building - or part of a building - or both) held to earn rentals or for capital appreciation or both, rather than for: • use in the production or supply of goods or services or for • administrative purposes, or • sale in the ordinary course of operations.
Investment property is recognised as an asset when, it is probable that the future economic benefits or service potential that are associated with the investment property will flow to the entity, and the cost or fair value of the investment property can be measured reliably.

Investment property is initially recognised at cost.

Transaction costs are included in the initial measurement.
Where investment property is acquired through a non-exchange transaction, its cost is its fair value as at the date of acquisition.

Costs include costs incurred initially and costs incurred subsequently to add to, or to replace a part of, or service a property.

If a replacement part is recognised in the carrying amount of the investment property, the carrying amount of the replaced part is derecognised.
202 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.6 Investment property (continued) cost model Investment property is carried at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided to write down the cost, less estimated residual value by equal installments over the useful life of the property, which is as follows: Item Useful life Property - buildings 40 - 50 years Investment property is derecognised on disposal or when the investment property is permanently withdrawn from use and no future economic benefits or service potential are expected from its disposal.
Gains or losses arising from the retirement or disposal of investment property is the difference between the net disposal proceeds and the carrying amount of the asset and is recognised in surplus or deficit in the period of retirement or disposal.

Compensation from third parties for investment property that was impaired, lost or given up is recognised in surplus or deficit when the compensation becomes receivable.
The entity separately discloses expenditure to repair and maintain investment property in the notes to the annual financial statements (see note ).

The entity discloses relevant information relating to assets under construction or development, in the notes to the annual financial statements (see note 8).
1.7 Property, plant and equipment Property, plant and equipment are tangible non-current assets (including infrastructure assets) that are held for use in the production or supply of goods or services, rental to others, or for administrative purposes, and are expected to be used during more than one period.
The cost of an item of property, plant and equipment is recognised as an asset when: • it is probable that future economic benefits or service potential associated with the item will flow to the entity; and • the cost of the item can be measured reliably.

Property, plant and equipment is initially measured at cost.
The cost of an item of property, plant and equipment is the purchase price and other costs attributable to bring the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Trade discounts and rebates are deducted in arriving at the cost.

Where an asset is acquired through a non-exchange transaction, its cost is its fair value as at date of acquisition.
Where an item of property, plant and equipment is acquired in exchange for a non-monetary asset or monetary assets, or a combination of monetary and non-monetary assets, the asset acquired is initially measured at fair value (the cost).

If the acquired item’s fair value was not determinable, it’s deemed cost is the carrying amount of the asset(s) given up.
203 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.7 Property, plant and equipment (continued) The initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located is also included in the cost of property, plant and equipment, where the entity is obligated to incur such expenditure, and where the obligation arises as a result of acquiring the asset or using it for purposes other than the production of inventories.
Recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management.

Property, plant and equipment is carried at cost less accumulated depreciation and any impairment losses.

Property, plant and equipment are depreciated on the straight-line basis over their expected useful lives to their estimated residual value.
The useful lives of items of property, plant and equipment have been assessed as follows: Item Buildings Motor vehicles Operational equipment Infrastructure depreciation method Straight-line Average useful life 40 - 50 years Straight-line Straight-line Straight-line 5 - 10 years 3 - 10 years 40 - 50 years The depreciable amount of an asset is allocated on a systematic basis over its useful life.
The depreciation method used reflects the pattern in which the asset’s future economic benefits or service potential are expected to be consumed by the entity.

The depreciation method applied to an asset is reviewed at least at each reporting date and, if there has been a significant change in the expected pattern of consumption of the future economic benefits or service potential embodied in the asset, the method is changed to reflect the changed pattern.
Such a change is accounted for as a change in an accounting estimate.

The entity assesses at each reporting date whether there is any indication that the entity expectations about the residual value and the useful life of an asset have changed since the preceding reporting date.

If any such indication exists, the entity revises the expected useful life and/or residual value accordingly.

The change is accounted for as a change in an accounting estimate.
The depreciation charge for each period is recognised in surplus or deficit unless it is included in the carrying amount of another asset.

Items of property, plant and equipment are derecognised when the asset is disposed of or when there are no further economic benefits or service potential expected from the use of the asset.

The gain or loss arising from the derecognition of an item of property, plant and equipment is included in surplus or deficit when the item is derecognised.
The gain or loss arising from the derecognition of an item of property, plant and equipment is determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.
204 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.7 Property, plant and equipment (continued) Assets which the entity holds for rentals to others and subsequently routinely sell as part of the ordinary course of activities, are transferred to inventories when the rentals end and the assets are available-for- sale.
Proceeds from sales of these assets are recognised as revenue.

All cash flows on these assets are included in cash flows from operating activities in the cash flow statement.

The entity separately discloses expenditure to repair and maintain property, plant and equipment in the notes to the financial statements (see note ).

The entity discloses relevant information relating to assets under construction or development, in the notes to the financial statements (see note ).
1.8 Intangible assets An asset is identifiable if it either: • is separable, i.e.
is capable of being separated or divided from an entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable assets or liability, regardless of whether the entity intends to do so; or • arises from binding arrangements (including rights from contracts), regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.
A binding arrangement describes an arrangement that confers similar rights and obligations on the parties to it as if it were in the form of a contract.

An intangible asset is recognised when: • it is probable that the expected future economic benefits or service potential that are attributable to the asset will flow to the entity; and • the cost or fair value of the asset can be measured reliably.
The entity assesses the probability of expected future economic benefits or service potential using reasonable and supportable assumptions that represent management’s best estimate of the set of economic conditions that will exist over the useful life of the asset.

Where an intangible asset is acquired through a non-exchange transaction, its initial cost at the date of acquisition is measured at its fair value as at that date.
Expenditure on research (or on the research phase of an internal project) is recognised as an expense when it is incurred.

Intangible assets are carried at cost less any accumulated amortisation and any impairment losses.

Internally generated brands, mastheads, publishing titles, customer lists and items similar in substance are not recognised as intangible assets.

Internally generated goodwill is not recognised as an intangible asset.
Amortisation is provided to write down the intangible assets, on a straight-line basis, to their residual values as follows: 205 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.8 Intangible assets (continued) Item Computer software depreciation method Straight-line Average useful life 3 - 8 years The entity discloses relevant information relating to assets under construction or development, in the notes to the financial statements (see note ).
1.9 heritage assets Assets are resources controlled by an entity as a result of past events and from which future economic benefits or service potential are expected to flow to the entity.

Carrying amount is the amount at which an asset is recognised after deducting accumulated impairment losses.
Class of heritage assets means a grouping of heritage assets of a similar nature or function in an entity’s operations that is shown as a single item for the purpose of disclosure in the annual financial statements.
Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Standards of GRAP.
Heritage assets are assets that have a cultural, environmental, historical, natural, scientific, technological or artistic significance and are held indefinitely for the benefit of present and future generations.

Recognition The entity recognises a heritage asset as an asset if it is probable that future economic benefits or service potential associated with the asset will flow to the entity, and the cost or fair value of the asset can be measured reliably.
Initial measurement Heritage assets are measured at cost.

Where a heritage asset is acquired through a non-exchange transaction, its cost is measured at its fair value as at the date of acquisition.

Subsequent measurement After recognition as an asset, a class of heritage assets is carried at its cost less any accumulated impairment losses.

Impairment The entity assesses at each reporting date whether there is an indication that it may be impaired.
If any such indication exists, the entity estimates the recoverable amount or the recoverable service amount of the heritage asset.

transfers Transfers from heritage assets are only made when the particular asset no longer meets the definition of a heritage asset.

Transfers to heritage assets are only made when the asset meets the definition of a heritage asset.
206 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.9 heritage assets (continued) derecognition The entity derecognises heritage asset on disposal, or when no future economic benefits or service potential are expected from its use or disposal.
The gain or loss arising from the derecognition of a heritage asset is included in surplus or deficit when the item is derecognised (unless the Standard of GRAP on leases requires otherwise on a sale and leaseback).

1.10 Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or a residual interest of another entity.
Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation.

Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates.

Derecognition is the removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position.
Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable willing parties in an arm’s length transaction.

A financial asset is: • cash; • a residual interest of another entity; or • a contractual right to: - receive cash or another financial asset from another entity; or - exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity.
A financial liability is any liability that is a contractual obligation to: • deliver cash or another financial asset to another entity; or • exchange financial assets or financial liabilities under conditions that are potentially unfavourable to the entity.

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
Liquidity risk is the risk encountered by an entity in the event of difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices.

Market risk comprises three types of risk: currency risk, interest rate risk and other price risk.
207 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.10 Financial instruments (continued) Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market.
A financial asset is past due when a counterparty has failed to make a payment when contractually due.

A residual interest is any contract that manifests an interest in the assets of an entity after deducting all of its liabilities.
A residual interest includes contributions from owners, which may be shown as: • equity instruments or similar forms of unitised capital; • a formal designation of a transfer of resources (or a class of such transfers) by the parties to the transaction as forming part of an entity’s net assets, either before the contribution occurs or at the time of the contribution; or • a formal agreement, in relation to the contribution, establishing or increasing an existing financial interest in the net assets of an entity.
Transaction costs are incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability.

An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument.
Financial instruments at amortised cost are non-derivative financial assets or non-derivative financial liabilities that have fixed or determinable payments, excluding those instruments that: • the entity designates at fair value at initial recognition; or • are held for trading.

Financial instruments at cost are investments in residual interests that do not have a quoted market price in an active market, and whose fair value cannot be reliably measured.
1.11 tax tax expenses No provision has been made for taxation as SANBI is exempt from income tax in terms of Section 10 of the Income Tax Act,1962 (Act no.

58 of 1962).

1.12 leases A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership.

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership.
When a lease includes both land and buildings elements, the entity assesses the classification of each element separately.

Operating leases - lessor Operating lease revenue is recognised as revenue on a monthly basis as the higher of the minimum contractually agreed amount or as a percentage of the lessee’s turnover.

Income for leases is disclosed under revenue in statement of financial performance.
208 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.12 leases (continued) Operating leases - lessee Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

The difference between the amounts recognised as an expense and the contractual payments are recognised as an operating lease asset or liability.
1.13 Inventories Inventories are initially measured at cost except where inventories are acquired through a non-exchange transaction, then their costs are their fair value as at the date of acquisition.

Subsequently inventories are measured at the lower of cost and net realisable value.
Inventories are measured at the lower of cost and current replacement cost where they are held for; • distribution at no charge or for a nominal charge; or • consumption in the production process of goods to be distributed at no charge or for a nominal charge.

Net realisable value is the estimated selling price in the ordinary course of operations less the estimated costs of completion and the estimated costs necessary to make the sale, exchange or distribution.
Current replacement cost is the cost the entity incurs to acquire the asset on the reporting date.

The cost of inventories comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects is assigned using specific identification of the individual costs.
The cost of inventories is assigned using the first-in, first-out (FIFO) formula.

The same cost formula is used for all inventories having a similar nature and use to the entity.

When inventories are sold, the carrying amounts of those inventories are recognised as an expense in the period in which the related revenue is recognised.

If there is no related revenue, the expenses are recognised when the goods are distributed, or related services are rendered.
The amount of any write- down of inventories to net realisable value or current replacement cost and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.

The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value or current replacement cost, are recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
1.14 Impairment of cash-generating assets Cash-generating assets are assets used with the objective of generating a commercial return.

Commercial return means that positive cash flows are expected to be significantly higher than the cost of the asset.

Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation (amortisation).
Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses thereon.
209 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.14 Impairment of cash-generating assets (continued) A cash-generating unit is the smallest identifiable group of assets used with the objective of generating a commercial return that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or groups of assets.
Costs of disposal are incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense.

Depreciation (Amortisation) is the systematic allocation of the depreciable amount of an asset over its useful life.

Fair value less costs to sell is the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.
Recoverable amount of an asset or a cash-generating unit is the higher its fair value less costs to sell and its value in use.

Useful life is either: • • the period of time over which an asset is expected to be used by the entity; or the number of production or similar units expected to be obtained from the asset by the entity.

Identification When the carrying amount of a cash-generating asset exceeds its recoverable amount, it is impaired.
The entity assesses at each reporting date whether there is any indication that a cash-generating asset may be impaired.

If any such indication exists, the entity estimates the recoverable amount of the asset.

Value in use When estimating the value in use of an asset, the entity estimates the future cash inflows and outflows to be derived from continuing use of the asset and from its ultimate disposal and the entity applies the appropriate discount rate to those future cash flows.
Basis for estimates of future cash flows In measuring value in use the entity: • base cash flow projections on reasonable and supportable assumptions that represent management’s best estimate of the range of economic conditions that will exist over the remaining useful life of the asset.
Greater weight is given to external evidence; Recognition and measurement (individual asset) If the recoverable amount of a cash-generating asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount.

This reduction is an impairment loss.

An impairment loss is recognised immediately in surplus or deficit.

Any impairment loss of a revalued cash-generating asset is treated as a revaluation decrease.
cash-generating units Cash-generating units are identified consistently from period to period for the same asset or types of assets, unless a change is justified.
210 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.14 Impairment of cash-generating assets (continued) The carrying amount of a cash-generating unit is determined on a basis consistent with the way the recoverable amount of the cash-generating unit is determined.
An impairment loss is recognised for a cash-generating unit if the recoverable amount of the unit is less than the carrying amount of the unit.

The impairment is allocated to reduce the carrying amount of the cash-generating assets of the unit on a pro rata basis, based on the carrying amount of each asset in the unit.

These reductions in carrying amounts are treated as impairment losses on individual assets.
In allocating an impairment loss, the entity does not reduce the carrying amount of an asset below the highest of: • • its fair value less costs to sell (if determinable); its value in use (if determinable); and • zero.

The amount of the impairment loss that would otherwise have been allocated to the asset is allocated pro rata to the other cash-generating assets of the unit.
Where a non-cash-generating asset contributes to a cash-generating unit, a proportion of the carrying amount of that non- cash-generating asset is allocated to the carrying amount of the cash-generating unit prior to estimation of the recoverable amount of the cash-generating unit.

Reversal of impairment loss The entity assesses at each reporting date whether there is any indication that an impairment loss recognised in prior periods for a cash-generating asset may no longer exist or may have decreased.
If any such indication exists, the entity estimates the recoverable amount of that asset.

A reversal of an impairment loss for a cash-generating asset is recognised immediately in surplus or deficit.

Redesignation The redesignation of assets from a cash-generating asset to a non-cash-generating asset or from a non- cash-generating asset to a cash-generating asset only occur when there is clear evidence that such a redesignation is appropriate.
1.15 Impairment of non-cash-generating assets Cash-generating assets are assets used with the objective of generating a commercial return.

Commercial return means that positive cash flows are expected to be significantly higher than the cost of the asset.

Non-cash-generating assets are assets other than cash-generating assets.
Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation (amortisation).

Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses thereon.
A cash-generating unit is the smallest identifiable group of assets managed with the objective of generating a commercial return that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or groups of assets.
211 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.15 Impairment of non-cash-generating assets (continued) Costs of disposal are incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense.

Depreciation (Amortisation) is the systematic allocation of the depreciable amount of an asset over its useful life.
Fair value less costs to sell is the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.

Recoverable service amount is the higher of a non-cash-generating asset’s fair value less costs to sell and its value in use.

Useful life is either: • • the period of time over which an asset is expected to be used by the entity; or the number of production or similar units expected to be obtained from the asset by the entity.
Identification When the carrying amount of a non-cash-generating asset exceeds its recoverable service amount, it is impaired.

The entity assesses at each reporting date whether there is any indication that a non-cash-generating asset may be impaired.

If any such indication exists, the entity estimates the recoverable service amount of the asset.

Value in use Value in use of non-cash-generating assets is the present value of the non-cash-generating assets remaining service potential.
depreciated replacement cost approach The present value of the remaining service potential of a non-cash-generating asset is determined as the depreciated replacement cost of the asset.

The replacement cost of an asset is the cost to replace the asset’s gross service potential.

This cost is depreciated to reflect the asset in its used condition.

An asset may be replaced either through reproduction (replication) of the existing asset or through replacement of its gross service potential.
The depreciated replacement cost is measured as the current reproduction or replacement cost of the asset, whichever is lower, less accumulated depreciation calculated on the basis of such cost, to reflect the already consumed or expired service potential of the asset.

The replacement cost and reproduction cost of an asset is determined on an “optimised” basis.
The rationale is that the entity would not replace or reproduce the asset with a like asset if the asset to be replaced or reproduced is an overdesigned or overcapacity asset.

Overdesigned assets contain features which are unnecessary for the goods or services the asset provides.

Overcapacity assets are assets that have a greater capacity than is necessary to meet the demand for goods or services the asset provides.
The determination of the replacement cost or reproduction cost of an asset on an optimised basis thus reflects the service potential required of the asset.

Recognition and measurement If the recoverable service amount of a non-cash-generating asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable service amount.

This reduction is an impairment loss.


212 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.15 Impairment of non-cash-generating assets (continued) An impairment loss is recognised immediately in surplus or deficit.
When the amount estimated for an impairment loss is greater than the carrying amount of the non-cash- generating asset to which it relates, the entity recognises a liability only to the extent that is a requirement in the Standards of GRAP.
After the recognition of an impairment loss, the depreciation (amortisation) charge for the non-cash- generating asset is adjusted in future periods to allocate the non-cash-generating asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life.
Redesignation The redesignation of assets from a cash-generating asset to a non-cash-generating asset or from a non- cash-generating asset to a cash-generating asset only occur when there is clear evidence that such a redesignation is appropriate.

1.16 Employee benefits Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees.
A qualifying insurance policy is an insurance policy issued by an insurer that is not a related party (as defined in the Standard of GRAP on Related Party Disclosures) of the reporting entity, if the proceeds of the policy can be used only to pay or fund employee benefits under a defined benefit plan and are not available to the reporting entity’s own creditors (even in liquidation) and cannot be paid to the reporting entity, unless either: • the proceeds represent surplus assets that are not needed for the policy to meet all the related employee benefit obligations; or • the proceeds are returned to the reporting entity to reimburse it for employee benefits already paid.
Termination benefits are employee benefits payable as a result of either: • an entity’s decision to terminate an employee’s employment before the normal retirement date; or • an employee’s decision to accept voluntary redundancy in exchange for those benefits.

Other long-term employee benefits are employee benefits (other than post-employment benefits and termination benefits) that are not due to be settled within twelve months after the end of the period in which the employees render the related service.
Short-term employee benefits Short-term employee benefits are employee benefits (other than termination benefits) that are due to be settled within twelve months after the end of the period in which the employees render the related service.
Short-term employee benefits include items such as: • wages, salaries and social security contributions; • short-term compensated absences (such as paid annual leave and paid sick leave) where the compensation for the absences is due to be settled within twelve months after the end of the reporting period in which the employees render the related employee service; 213 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.16 Employee benefits (continued) • bonus, incentive and performance related payments payable within twelve months after the end of the reporting period in which the employees render the related service; and • non-monetary benefits (for example, medical care, and free or subsidised goods or services such as housing, cars and cellphones) for current employees.
When an employee has rendered service to the entity during a reporting period, the entity recognises the undiscounted amount of short-term employee benefits expected to be paid in exchange for that service: • as a liability (accrued expense), after deducting any amount already paid.
If the amount already paid exceeds the undiscounted amount of the benefits, the entity recognises that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund; and • as an expense, unless another Standard requires or permits the inclusion of the benefits in the cost of an asset.
The expected cost of compensated absences is recognised as an expense as the employees render services that increase their entitlement or, in the case of non-accumulating absences, when the absence occurs.

The entity measures the expected cost of accumulating compensated absences as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the reporting date.
The entity recognises the expected cost of bonus, incentive and performance related payments when the entity has a present legal or constructive obligation to make such payments as a result of past events and a reliable estimate of the obligation can be made.

A present obligation exists when the entity has no realistic alternative but to make the payments.
Post-employment benefits Post-employment benefits are employee benefits (other than termination benefits) which are payable after the completion of employment.
Post-employment benefits: defined contribution plans Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
When an employee has rendered service to the entity during a reporting period, the entity recognises the contribution payable to a defined contribution plan in exchange for that service: • as a liability (accrued expense), after deducting any contribution already paid.
If the contribution already paid exceeds the contribution due for service before the reporting date, an entity recognises that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund; and • as an expense, unless another Standard requires or permits the inclusion of the contribution in the cost of an asset.
214 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.16 Employee benefits (continued) Where contributions to a defined contribution plan do not fall due wholly within twelve months after the end of the reporting period in which the employees render the related service, they are discounted.

The rate used to discount reflects the time value of money.
The currency and term of the financial instrument selected to reflect the time value of money is consistent with the currency and estimated term of the obligation.

Post-employment benefits: defined benefit plans Defined benefit plans are post-employment benefit plans other than defined contribution plans.
Actuarial gains and losses comprise experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred) and the effects of changes in actuarial assumptions.

In measuring its defined benefit liability the entity recognises actuarial gains and losses in surplus or deficit in the reporting period in which they occur.
Assets held by a long-term employee benefit fund are assets (other than non-transferable financial instruments issued by the reporting entity) that are held by an entity (a fund) that is legally separate from the reporting entity and exists solely to pay or fund employee benefits and are available to be used only to pay or fund employee benefits, are not available to the reporting entity’s own creditors (even in liquidation), and cannot be returned to the reporting entity, unless either: • the remaining assets of the fund are sufficient to meet all the related employee benefit obligations of the plan or the reporting entity; or • the assets are returned to the reporting entity to reimburse it for employee benefits already paid.
Current service cost is the increase in the present value of the defined benefit obligation resulting from employee service in the current period.

Interest cost is the increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement.
Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits.
Past service cost may be either positive (when benefits are introduced or changed so that the present value of the defined benefit obligation increases) or negative (when existing benefits are changed so that the present value of the defined benefit obligation decreases).

In measuring its defined benefit liability the entity recognises past service cost as an expense in the reporting period in which the plan is amended.
Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies.

The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
The return on plan assets is interest, dividends or similar distributions and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan (other than those included in the actuarial assumptions used to measure the defined benefit obligation) and less any tax payable by the plan itself.
215 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.16 Employee benefits (continued) The entity account not only for its legal obligation under the formal terms of a defined benefit plan, but also for any constructive obligation that arises from the entity’s informal practices.
Informal practices give rise to a constructive obligation where the entity has no realistic alternative but to pay employee benefits.

An example of a constructive obligation is where a change in the entity’s informal practices would cause unacceptable damage to its relationship with employees.
The amount recognised as a defined benefit liability is the net total of the following amounts: • the present value of the defined benefit obligation at the reporting date; • minus the fair value at the reporting date of plan assets (if any) out of which the obligations are to be settled directly; • plus any liability that may arise as a result of a minimum funding requirement The amount determined as a defined benefit liability may be negative (an asset).
The entity measures the resulting asset at the lower of: • • the amount determined above; and the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan.

The present value of these economic benefits is determined using a discount rate which reflects the time value of money.

Any adjustments arising from the limit above is recognised in surplus or deficit.
The entity determines the present value of defined benefit obligations and the fair value of any plan assets with sufficient regularity such that the amounts recognised in the annual financial statements do not differ materially from the amounts that would be determined at the reporting date.
The entity recognises the net total of the following amounts in surplus or deficit, except to the extent that another Standard requires or permits their inclusion in the cost of an asset: • current service cost; • • interest cost; the expected return on any plan assets and on any reimbursement rights; • actuarial gains and losses; • past service cost; • • the effect of any curtailments or settlements; and the effect of applying the limit on a defined benefit asset (negative defined benefit liability).
Actuarial valuations are conducted on an annual basis by independent actuaries separately for each plan.

The results of the valuation are updated for any material transactions and other material changes in circumstances (including changes in market prices and interest rates) up to the reporting date.

The entity recognises gains or losses on the curtailment or settlement of a defined benefit plan when the curtailment or settlement occurs.
The gain or loss on a curtailment or settlement comprises: • any resulting change in the present value of the defined benefit obligation; and • any resulting change in the fair value of the plan assets.
216 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.16 Employee benefits (continued) Before determining the effect of a curtailment or settlement, the entity re-measure the obligation (and the related plan assets, if any) using current actuarial assumptions (including current market interest rates and other current market prices).
When it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation, the right to reimbursement is recognised as a separate asset.

The asset is measured at fair value.

In all other respects, the asset is treated in the same way as plan assets.

In surplus or deficit, the expense relating to a defined benefit plan is [OR is not] presented as the net of the amount recognised for a reimbursement.
The entity offsets an asset relating to one plan against a liability relating to another plan when the entity has a legally enforceable right to use a surplus in one plan to settle obligations under the other plan and intends either to settle the obligations on a net basis, or to realise the surplus in one plan and settle its obligation under the other plan simultaneously.

Actuarial assumptions Actuarial assumptions are unbiased and mutually compatible.
Financial assumptions are based on market expectations, at the reporting date, for the period over which the obligations are to be settled.

The rate used to discount post-employment benefit obligations (both funded and unfunded) reflect the time value of money.

The currency and term of the financial instrument selected to reflect the time value of money is consistent with the currency and estimated term of the post-employment benefit obligations.
Post-employment benefit obligations are measured on a basis that reflects: • estimated future salary increases; • the benefits set out in the terms of the plan (or resulting from any constructive obligation that goes beyond those terms) at the reporting date; and • estimated future changes in the level of any state benefits that affect the benefits payable under a defined benefit plan, if, and only if, either: • those changes were enacted before the reporting date; or • past history, or other reliable evidence, indicates that those state benefits will change in some predictable manner, for example, in line with future changes in general price levels or general salary levels.
Assumptions about medical costs take account of estimated future changes in the cost of medical services, resulting from both inflation and specific changes in medical costs.

1.17 Provisions and contingencies Provisions are recognised when: • • the entity has a present obligation as a result of a past event; it is probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation; and • a reliable estimate can be made of the obligation.
217 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.17 Provisions and contingencies (continued) The amount of a provision is the best estimate of the expenditure expected to be required to settle the present obligation at the reporting date.
Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement is recognised when, and only when, it is virtually certain that reimbursement will be received if the entity settles the obligation.

The reimbursement is treated as a separate asset.

The amount recognised for the reimbursement does not exceed the amount of the provision.

Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate.
Provisions are reversed if it is no longer probable that an outflow of resources embodying economic benefits or service potential will be required, to settle the obligation.

Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time.

This increase is recognised as an interest expense.

A provision is used only for expenditures for which the provision was originally recognised.

Provisions are not recognised for future operating surplus (deficit).
Contingent assets and contingent liabilities are not recognised.

Contingencies are disclosed in note 31.

1.18 commitments Items are classified as commitments when an entity has committed itself to future transactions that will normally result in the outflow of cash.

Disclosures are required in respect of unrecognised contractual commitments.
Commitments for which disclosure is necessary to achieve a fair presentation should be disclosed in a note to the financial statements, if both the following criteria are met: • Contracts should be non-cancellable or only cancellable at significant cost (for example, contracts for computer or building maintenance services); and • Contracts should relate to something other than the routine, steady, state business of the entity – therefore salary commitments relating to employment contracts or social security benefit commitments are excluded.
1.19 Revenue from exchange transactions Revenue is the gross inflow of economic benefits or service potential during the reporting period when those inflows result in an increase in net assets, other than increases relating to contributions from owners.

An exchange transaction is one in which the entity receives assets or services, or has liabilities extinguished, and directly gives approximately equal value (primarily in the form of goods, services or use of assets) to the other party in exchange.
Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

Measurement Revenue is measured at the fair value of the consideration received or receivable, net of trade discounts and volume rebates.
218 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.19 Revenue from exchange transactions (continued) Sale of goods Revenue from the sale of goods is recognised when all the following conditions have been satisfied: • • • • the entity has transferred to the purchaser the significant risks and rewards of ownership of the goods; the entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the economic benefits or service potential associated with the transaction will flow to the entity; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction is recognised by reference to the stage of completion of the transaction at the reporting date.
The outcome of a transaction can be estimated reliably when all the following conditions are satisfied: • • • • the amount of revenue can be measured reliably; it is probable that the economic benefits or service potential associated with the transaction will flow to the entity; the stage of completion of the transaction at the reporting date can be measured reliably; and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.
When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Service revenue is recognised by reference to the stage of completion of the transaction at the reporting date.

Stage of completion is determined by services performed to date as a percentage of total services to be performed.
Interest, royalties and dividends Revenue arising from the use by others of entity assets yielding interest, royalties and dividends or similar distributions is recognised when: • It is probable that the economic benefits or service potential associated with the transaction will flow to the entity, and • The amount of the revenue can be measured reliably.
Interest is recognised using the effective interest rate method for financial instruments, and using the nominal interest rate method for statutory receivables.

Interest levied on transactions arising from exchange or non-exchange transactions is classified based on the nature of the underlying transaction.

Royalties are recognised as they are earned in accordance with the substance of the relevant agreements.
Service fees included in the price of the product are recognised as revenue over the period during which the service is performed.

219 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.20 Revenue from non-exchange transactions Non-exchange transactions are transactions that are not exchange transactions.
In a non-exchange transaction, an entity either receives value from another entity without directly giving approximately equal value in exchange, or gives value to another entity without directly receiving approximately equal value in exchange.

Transfers are inflows of future economic benefits or service potential from non-exchange transactions, other than taxes.
Recognition An inflow of resources from a non-exchange transaction recognised as an asset is recognised as revenue, except to the extent that a liability is also recognised in respect of the same inflow.

As the entity satisfies a present obligation recognised as a liability in respect of an inflow of resources from a non-exchange transaction recognised as an asset, it reduces the carrying amount of the liability recognised and recognises an amount of revenue equal to that reduction.
Measurement Revenue from a non-exchange transaction is measured at the amount of the increase in net assets recognised by the entity.

When, as a result of a non-exchange transaction, the entity recognises an asset, it also recognises revenue equivalent to the amount of the asset measured at its fair value as at the date of acquisition, unless it is also required to recognise a liability.
Where a liability is required to be recognised it will be measured as the best estimate of the amount required to settle the obligation at the reporting date, and the amount of the increase in net assets, if any, recognised as revenue.

When a liability is subsequently reduced, because the taxable event occurs or a condition is satisfied, the amount of the reduction in the liability is recognised as revenue.
Receivables that arise from statutory (non-contractual) arrangements are initially measured in accordance with this accounting policy, as well as the accounting policy on Statutory Receivables.

The entity applies the accounting policy on Statutory Receivables for the subsequent measurement, derecognition, presentation and disclosure of statutory receivables.
Interest is recognised using the effective interest rate method for financial instruments, and using the nominal interest rate method for statutory receivables.

Interest levied on transactions arising from exchange or non-exchange transactions is classified based on the nature of the underlying transaction.
Bequests Bequests that satisfy the definition of an asset are recognised as assets and revenue when it is probable that the future economic benefits or service potential will flow to the entity, and the fair value of the assets can be measured reliably.
gifts and donations, including goods in-kind Gifts and donations, including goods in kind, are recognised as assets and revenue when it is probable that the future economic benefits or service potential will flow to the entity and the fair value of the assets can be measured reliably.
220 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.20 Revenue from non-exchange transactions (continued) Services in-kind Except for financial guarantee contracts, the entity recognise services in-kind that are significant to its operations and/or service delivery objectives as assets and recognise the related revenue when it is probable that the future economic benefits or service potential will flow to the entity and the fair value of the assets can be measured reliably.
Where services in-kind are not significant to the entity’s operations and/or service delivery objectives and/ or do not satisfy the criteria for recognition, the entity disclose the nature and type of services in-kind received during the reporting period.

1.21 cost of sales When inventories are sold, the carrying amount of those inventories is recognised as an expense in the period in which the related revenue is recognised.
The amount of any write-down of inventories to net realisable value and all surplus (deficit) of inventories are recognised as an expense in the period the write- down or loss occurs.

The amount of any reversal of any write- down of inventories, arising from an increase in net realisable value, is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
1.22 Investment income Investment income is recognised on a time-proportion basis using the effective interest method.

1.23 Accounting by principals and agents Identification An agent is an entity that has been directed by another entity (a principal), through a binding arrangement, to undertake transactions with third parties on behalf of the principal and for the benefit of the principal.
A principal is an entity that directs another entity (an agent), through a binding arrangement, to undertake transactions with third parties on its behalf and for its own benefit.

A principal-agent arrangement results from a binding arrangement in which one entity (an agent), undertakes transactions with third parties on behalf, and for the benefit of, another entity (the principal).
Identifying whether an entity is a principal or an agent When the entity is party to a principal-agent arrangement, it assesses whether it is the principal or the agent in accounting for revenue, expenses, assets and/or liabilities that result from transactions with third parties undertaken in terms of the arrangement.
The assessment of whether an entity is a principal or an agent requires the entity to assess whether the transactions it undertakes with third parties are for the benefit of another entity or for its own benefit.

Binding arrangement The entity assesses whether it is an agent or a principal by assessing the rights and obligations of the various parties established in the binding arrangement.
Where the terms of a binding arrangement are modified, the parties to the arrangement re-assess whether they act as a principal or an agent.
221 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.23 Accounting by principals and agents (continued) Assessing which entity benefits from the transactions with third parties When the entity in a principal-agent arrangement concludes that it undertakes transactions with third parties for the benefit of another entity, then it is the agent.
If the entity concludes that it is not the agent, then it is the principal in the transactions.

The entity is an agent when, in relation to transactions with third parties, all three of the following criteria are present: • • It does not have the power to determine the significant terms and conditions of the transaction.

It does not have the ability to use all, or substantially all, of the resources that result from the transaction for its own benefit.
• It is not exposed to variability in the results of the transaction.

Where the entity has been granted specific powers in terms of legislation to direct the terms and conditions of particular transactions, it is not required to consider the criteria of whether it does not have the power to determine the significant terms and conditions of the transaction, to conclude that is an agent.
The entity applies judgement in determining whether such powers exist and whether they are relevant in assessing whether the entity is an agent.

Recognition The entity, as a principal, recognises revenue and expenses that arise from transactions with third parties in a principal- agent arrangement in accordance with the requirements of the relevant Standards of GRAP.
The entity, as an agent, recognises only that portion of the revenue and expenses it receives or incurs in executing the transactions on behalf of the principal in accordance with the requirements of the relevant Standards of GRAP.

The entity recognises assets and liabilities arising from principal-agent arrangements in accordance with the requirements of the relevant Standards of GRAP.
1.24 translation of foreign currencies Foreign currency transactions A foreign currency transaction is recorded, on initial recognition in Rands, by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
At each reporting date: • foreign currency monetary items are translated using the closing rate; • non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction; and • non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined.
Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the period or in previous annual financial statements are recognised in surplus or deficit in the period in which they arise.
222 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.24 translation of foreign currencies (continued) Cash flows arising from transactions in a foreign currency are recorded in Rands by applying to the foreign currency amount the exchange rate between the Rand and the foreign currency at the date of the cash flow.
1.25 comparative figures Where necessary, comparative figures have been reclassified to conform to changes in presentation in the current year.

1.26 Fruitless and wasteful expenditure Fruitless and wasteful expenditure is incurred when the resulting expenditure is made in vain and no value for money was derived from the expenditure or the use of other resources.
Fruitless and wasteful expenditure must fulfill the following conditions in the definition – (a) expenditure must be made in vain; and (b) such expenditure would have been avoided had reasonable care been exercised.

Upon detection of alleged fruitless and wasteful expenditure an assessment must be conducted to confirm whether expenditure incurred meets the definition of fruitless and wasteful expenditure.
If it has been confirmed that expenditure is fruitless and wasteful, the delegated authority must recover such amounts of fruitless and wasteful expenditure from the responsible employee(s) where they are deemed liable in law.
The amount of debt recoverable from the responsible employee(s) may equate to – (a) the value of the debt incurred as a consequence of his/her/their action(s) that led to incurrence of the fruitless and wasteful expenditure; (b) a lesser amount, determined by the delegated authority in accordance with the debt management policy of the SANBI A debt must be identified, reported and recorded in the books of SANBI where such a debt arose as a result of incurring fruitless and wasteful expenditure.
If a debt from a responsible employee is irrecoverable, the delegated authority may write off the debt in terms of the debt write off policy of the SANBI.

All expenditure relating to fruitless and wasteful expenditure is recognised as an expense in the statement of financial performance in the year that the expenditure was incurred.
The expenditure is classified in accordance with the nature of the expense, and where recovered, it is subsequently accounted for as revenue in the statement of financial performance.

1.27 Irregular expenditure Irregular expenditure is defined as the incurrence of a financial transaction in contravention of, or not in accordance with legislation; and where expenditure has been recognised in the statement of financial performance or liability recognised in the statement of financial position.
Where irregular expenditure results in a loss the delegated authority must institute a claim against the responsible employee for recovery of the loss.

A debt must be identified, reported and recorded in the books of SANBI where such a debt arose from losses incurred as a result of irregular expenditure.
223 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.27 Irregular expenditure (continued) The amount of debt recoverable from the responsible employee(s) may equate to – (a) the value of the debt incurred as a consequence of his or her action(s) that led to incurrence of the irregular expenditure; or (b) a lesser amount, determined by the delegated authority in accordance with the debt management policy of the SANBI If the amount of a debt is irrecoverable from the responsible employee, the delegated authority may write off the debt in accordance with the debt write off policy of the SANBI.
All expenditure relating to irregular expenditure is recognised as an expense in the statement of financial performance in the year that the expenditure was incurred.

The expenditure is classified in accordance with the nature of the expense, and where recovered, it is subsequently accounted for as revenue in the statement of financial performance.
1.28 Segment information A segment is an activity of an entity: • that generates economic benefits or service potential (including economic benefits or service potential relating to transactions between activities of the same entity); • whose results are regularly reviewed by management to make decisions about resources to be allocated to that activity and in assessing its performance; and • for which separate financial information is available.
Reportable segments are the actual segments which are reported on in the segment report.

They are the segments identified above or alternatively an aggregation of two or more of those segments where the aggregation criteria are met.

1.29 Budget information Entity are typically subject to budgetary limits in the form of appropriations or budget authorisations (or equivalent), which is given effect through authorising legislation, appropriation or similar.
General purpose financial reporting by entity shall provide information on whether resources were obtained and used in accordance with the legally adopted budget.

The approved budget is prepared on a cash basis and presented by economic classification linked to performance outcome objectives.

The approved budget covers the fiscal period from 2022/04/01 to 2023/03/31.

The budget for the economic entity includes all the entities approved budgets under its control.

Comparative information is not required.


1.30 Related parties A related party is a person or an entity with the ability to control or jointly control the other party, or exercise significant influence over the other party, or vice versa, or an entity that is subject to common control, or joint control.
224 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.30 Related parties (continued) Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
Joint control is the agreed sharing of control over an activity by a binding arrangement, and exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the parties sharing control (the venturers).

Related party transaction is a transfer of resources, services or obligations between the reporting entity and a related party, regardless of whether a price is charged.
Significant influence is the power to participate in the financial and operating policy decisions of an entity, but is not control over those policies.

Management are those persons responsible for planning, directing and controlling the activities of the entity, including those charged with the governance of the entity in accordance with legislation, in instances where they are required to perform such functions.
Close members of the family of a person are those family members who may be expected to influence, or be influenced by that person in their dealings with the entity.
The entity is exempt from disclosure requirements in relation to related party transactions if that transaction occurs within normal supplier and/or client/recipient relationships on terms and conditions no more or less favourable than those which it is reasonable to expect the entity to have adopted if dealing with that individual entity or person in the same circumstances and terms and conditions are within the normal operating parameters established by that reporting entity’s legal mandate.
Where the entity is exempt from the disclosures in accordance with the above, the entity discloses narrative information about the nature of the transactions and the related outstanding balances, to enable users of the entity’s financial statements to understand the effect of related party transactions on its annual financial statements.
1.31 Events after reporting date Events after reporting date are those events, both favourable and unfavourable, that occur between the reporting date and the date when the financial statements are authorised for issue.
Two types of events can be identified: • • those that provide evidence of conditions that existed at the reporting date (adjusting events after the reporting date); and those that are indicative of conditions that arose after the reporting date (non-adjusting events after the reporting date).

The entity will adjust the amount recognised in the financial statements to reflect adjusting events after the reporting date once the event occurred.
The entity will disclose the nature of the event and an estimate of its financial effect or a statement that such estimate cannot be made in respect of all material non-adjusting events, where non-disclosure could influence the economic decisions of users taken on the basis of the financial statements.
225 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.32 living and non-living resources Living resources are those resources that undergo biological transformation.

Non-living resources are those resources, other than living resources, that occur naturally and have not been extracted.
Agricultural activity is the management by an entity of the biological transformation and harvest of biological assets for: (a) sale; (b) distribution at no charge or for a nominal charge; or (c) conversion into agriculture produce or into additional biological assets for sale or distribution at no charge or for a nominal charge.
A bearer plant is a living plant that: (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.

Biological transformation (for purposes of this Standard) comprises the processes of growth, degeneration, production, and procreation that cause qualitative or quantitative changes in a living resource.
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.

Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or development and, where applicable, the amount attributed to the asset when initially recognised in accordance with the specific requirements of other Standards of GRAP.
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.

Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.
Group of resources means a grouping of living or non-living resources of a similar nature or function in an entity’s operations that is shown as a single item for the purpose of disclosure in the annual financial statements.

The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset was already of the age and in the condition expected at the end of its useful life.
Useful life is the period over which an asset is expected to be available for use by an entity, or the number of production or similar units expected to be obtained from the asset by an entity.

Recognition Non-living resources, other than land, are not recognised as assets.

Required information are disclosed in the notes to the annual financial statements.
226 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.32 living and non-living resources (continued) A living resource is recognised as an asset if it is probable that future economic benefits or service potential associated with the asset will flow to the entity, and the cost or fair value of the asset can be measured reliably.
Where the entity is required in terms of legislation or similar means to manage a living resource, but it does not meet the definition of an asset because control of the resource cannot be demonstrated, relevant information are disclosed in the notes to the annual financial statements.

Where the entity holds a living resource that meets the definition of an asset, but which does not meet the recognition criteria, relevant information are disclosed in the notes to the annual financial statements.
When the information about the cost or fair value of the living resource becomes available, the entity recognise, from that date, the living resource and apply the measurement principles.

Measurement at recognition A living resource that qualifies for recognition as an asset is measured at its cost.

Where a living resource is acquired through a non-exchange transaction, its cost is measured at its fair value as at the date of acquisition.
The cost of a living resource comprises its purchase price, including import duties and non-refundable purchase taxes, and any costs directly attributable to bringing the living resource to the location and condition necessary for it to be capable of operating in the manner intended by management.

Measurement after recognition cost model After recognition as an asset, a group of living resources are carried at its cost less any accumulated depreciation and any accumulated impairment losses.
depreciation Living resources are depreciated and the depreciation charge for each period is recognised in surplus or deficit unless it is included in the carrying amount of another asset, where appropriate.

The depreciable amount of a living resource is allocated on a systematic basis over its useful life.
The entity assesses at each reporting date whether there is any indication that the entity’s expectations about the residual value and the useful life of a living resource have changed since the preceding reporting date.

If any such indication exists, the entity revises the expected useful life and/or residual value accordingly.

The change(s) are accounted for as a change in an accounting estimate.
In assessing whether there is any indication that the expected useful life of the living resource has changed, the entity considers the following indications: (a) The use of the living resource has changed, because of the following: • • • The entity has changed the manner in which The living resource is used.

The entity has made a decision to dispose of the living resource in a future reporting period(s) such that this decision changes the expected period over which the living resource will be used.
Legislation, government policy or similar means have been amended or implemented during the reporting period that have, or will, change the use of the living resource.

227 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 1.32 living and non-living resources (continued) • The living resource was idle or retired from use during the reporting period.
(b) The living resource is approaching the end of its previously expected useful life.

(c) There is evidence that the condition of the living resource improved or declined based on assessments undertaken during the reporting period.

(d) The living resource is assessed as being impaired.
In assessing whether there is any indication that the expected residual value of the living resource has changed, the entity considers whether there has been any change in the expected timing of disposal of the living resource, as well as any relevant indicators as noted above.

The depreciation method used reflects the pattern in which the future economic benefits or service potential of the living resource is expected to be consumed by the entity.
The depreciation method applied to a living resource is reviewed at least at each reporting date and, if there has been a significant change in the expected pattern of consumption of the future economic benefits or service potential embodied in the living resource, the method is changed to reflect the changed pattern.

Such a change is accounted for as a change in an accounting estimate.
The depreciation methods and useful lives of items of living resources have been assessed as follows: Item Amphibians Birds Fish Invertebrates Mammals Reptiles Impairment depreciation method Straight-line Average useful life 10 - 30 years Straight-line Straight-line Straight-line Straight-line Straight-line 3 - 100 years 3 - 70 years 1 - 80 years 8 - 65 years 3 - 152 years The entity assesses at each reporting date whether there is an indication that the living resource may be impaired.
If any such indication exists, the entity estimates the recoverable amount or the recoverable service amount of the living resource.

Compensation from third parties for living resources that have been impaired, lost or given up, is included in surplus or deficit when the compensation becomes receivable.

transfers Transfers from living resources are made when the particular asset no longer meets the definition of a living resource and/or is no longer within the scope of this accounting policy.
Transfers to living resources are made when the asset meets the definition of a living resource.

derecognition The carrying amount of a living resource is derecognised on disposal, or when no future economic benefits or service potential are expected from its use or disposal.

The gain or loss arising from the derecognition of a living resource is included in surplus or deficit when the item is derecognised.
228 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Accounting Policies 2.
New standards and interpretations 2.1 Standards and interpretations issued, but not yet effective The entity has not applied the following standards and interpretations, which have been published and are mandatory for the entity’s accounting periods beginning on or after 01 April 2023 or later periods: gRAP 103 (as revised): heritage Assets Background The Accounting Standards Board (the Board) completed its post-implementation review of the Standard of GRAP on Heritage Assets (GRAP 103) (hereafter referred to as “the review”) in 2020.
Based on the feedback received as part of the review, the Board agreed to reconsider certain principles in GRAP 103.

The objective of the project was to revise and clarify principles in GRAP 103 following feedback received from the review and actions agreed by the Board.
Key amendments to gRAP 103 The Board agreed that the definition of a heritage asset in GRAP 103 should be reconsidered to better align it with the legislative explanation of a heritage resource in the National Heritage Resources Act, 1999, and the classification by the South African Heritage Resources Agency.
The proposed definition focuses on assets that have “cultural significance” and defines a heritage asset as “an asset that has cultural significance, and is held indefinitely for the benefit of present and future generations”.

“Cultural significance” has also been defined and described in GRAP 103 based on legislation.

The characteristics displayed by heritage assets, and the range of assets that could be heritage assets, have also been aligned with legislation.
The amendments further relate to the Classification of dual purpose heritage assets, Determining a reliable value for a heritage asset, Protective rights imposed on heritage assets, Re-assessing if a reliable value becomes available subsequently, Aggregation of individually insignificant heritage assets, Impairment of heritage assets, Mandatory disclosures of heritage assets borrowed or on loan.

The effective date of the standard is for years beginning on or after 01 April 2023.
The entity expects to adopt the standard for the first time in the 2023/2024 annual financial statements.

It is unlikely that the standard will have a material impact on the entity’s annual financial statements.

guideline: guideline on Accounting for landfill Sites The objective of this guideline: The Constitution of South Africa, 1996 (Act No.
108 of 1996) (the constitution), gives local government the executive authority over the functions of cleaning, refuse removal, refuse dumps and solid waste disposal.

Even though waste disposal activities are mainly undertaken by municipalities, other public sector entities may also be involved in these activities from time to time.
Concerns were raised about the inconsistent accounting practices for landfill sites and the related rehabilitation provision where entities undertake waste disposal activities.

The objective of the Guideline is therefore to provide guidance to entities that manage and operate landfill sites.

The guidance will improve comparability and provide the necessary information to the users of the financial statements to hold entities accountable and for decision making.
The principles from the relevant Standards of GRAP are applied in accounting for the landfill site and the related rehabilitation provision.

Where appropriate, the Guideline also illustrates the accounting for the land in a landfill, the landfill site asset and the related rehabilitation provision.
229 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.
New standards and interpretations (continued) It covers: Overview of the legislative requirements that govern landfill sites, Accounting for land, Accounting for the landfill site asset, Accounting for the provision for rehabilitation, Closure, End-use and monitoring, Other considerations, and Annexures with Terminology & References to pronouncements used in the Guideline.

The effective date of the guideline is for years beginning on or after 01 April 2023.
The entity expects to adopt the guideline for the first time in the 2023/2024 annual financial statements.

The adoption of this standard is not expected to impact on the results of the entity, but may result in more disclosure than is currently provided in the annual financial statements.

gRAP 25 (as revised): Employee Benefits Background The Board issued the Standard of GRAP on Employee Benefits (GRAP 25) in November 2009.
GRAP 25 was based on the International Public Sector Accounting Standard on Employee Benefits (IPSAS 25) effective at that time.

However, GRAP 25 was modified in some respects where the Board decided the requirements of the International Accounting Standard on Employee Benefits (IAS® 19) were more appropriate.

Specifically, the Board: • Eliminated the corridor method and required recognition of actuarial gains and losses in full in the year that they arise.
• Required the recognition of past service costs in the year that a plan is amended, rather than on the basis of whether they are vested or unvested.

Since 2009, the International Accounting Standards Board® has made several changes to IAS 19, including changes to the recognition of certain benefits, and where these changes are recognised.

The IPSASB made similar changes to its standard and as a result of the extent of changes, issued IPSAS 39 on Employee Benefits to replace IPSAS 25 in 2016.
When the Board consulted locally on the proposed amendments to IPSAS 25 in 2016, stakeholders welcomed the amendments to align IPSAS 25 to IAS 19 and supported the changes that resulted in IPSAS 39.
In developing GRAP 25, the Board agreed to include the guidance from the IFRS Interpretation on IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (IFRIC 14®) partly in GRAP 25 and partly in the Interpretation of the Standards of GRAP on The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (IGRAP 7).
Key amendments to gRAP 25 The Board agreed to align GRAP 25 with IPSAS 39, but that local issues and the local environment need to be considered.

As a result of this decision, there are areas where GRAP 25 departs from the requirements of IPSAS 39.

The Board’s decisions to depart are explained in the basis for conclusions.
230 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.

New standards and interpretations (continued) The amendments to GRAP 25 are extensive and mostly affect the accounting for defined benefit plans.

A new renumbered Standard of GRAP (e.g.

GRAP 39) will not be issued, but rather a new version of the current GRAP 25.
The entity expects to adopt the revisions for the first time in the 2023/2024 annual financial statements.

igRAP 7 (as revised): limit on defined benefit asset, minimum funding requirements and their interaction Background The Board issued the Standard of GRAP on Employee Benefits (GRAP 25) in November 2009.

GRAP 25 was based on the International Public Sector Accounting Standard on Employee Benefits (IPSAS 25) effective at that time.
However, GRAP 25 was modified in some respects where the Board decided the requirements of the International Accounting Standard on Employee Benefits (IAS® 19) were more appropriate.

Specifically, the Board: • Eliminated the corridor method and required recognition of actuarial gains and losses in full in the year that they arise.

• Required the recognition of past service costs in the year that a plan is amended, rather than on the basis of whether they are vested or unvested.
Since 2009, the International Accounting Standards Board® has made several changes to IAS 19, including changes to the recognition of certain benefits, and where these changes are recognised.

The IPSASB made similar changes to its standard and as a result of the extent of changes, issued IPSAS 39 on Employee Benefits to replace IPSAS 25 in 2016.
When the Board consulted locally on the proposed amendments to IPSAS 25 in 2016, stakeholders welcomed the amendments to align IPSAS 25 to IAS 19 and supported the changes that resulted in IPSAS 39.
In developing GRAP 25, the Board agreed to include the guidance from the IFRS Interpretation on IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (IFRIC 14® ) partly in GRAP 25 and partly in the Interpretation of the Standards of GRAP on The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (IGRAP 7).

The effective date of these revisions have not yet been set.

01 April 2023.
01 April 2023.

The entity expects to adopt the revisions for the first time in the 2023/2024 01 April 2023.

The adoption of this revisions is not expected to impact on the results of the entity, but may result in more disclosure than is currently provided in the annual financial statements.

231 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.
New standards and interpretations (continued) guideline: guideline on the Application of Materiality to Financial Statements The objective of this guideline: The objective of this Guideline is to provide guidance that will assist entities to apply the concept of materiality when preparing financial statements in accordance with Standards of GRAP.

The Guideline aims to assist entities in achieving the overall financial reporting objective.
The Guideline outlines a process that may be considered by entities when applying materiality to the preparation of financial statements.

The process was developed based on concepts outlined in Discussion Paper 9 on Materiality – Reducing Complexity and Improving Reporting, while also clarifying existing principles from the Conceptual Framework for General Purpose Financial Reporting and other relevant Standards of GRAP.
The Guideline includes examples and case studies to illustrate how an entity may apply the principles in the Guideline, based on specific facts presented.
It covers: Definition and characteristics of materiality, Role of materiality in the financial statements, Identifying the users of financial statements and their information needs, Assessing whether information is material, Applying materiality in preparing the financial statements, and Appendixes with References to the Conceptual Framework for General Purpose Financial Reporting and the Standards of GRAP & References to pronouncements used in the Guideline.
The guideline is encouraged to be used by entities.

The entity expects to adopt the guideline for the first time in the 2023/2024 annual financial statements.

The adoption of this standard is not expected to impact on the results of the entity, but may result in more disclosure in the annual financial statements.

gRAP 104 (as revised): Financial Instruments Following the global financial crisis, a number of concerns were raised about the accounting for financial instruments.
This included that (a) information on credit losses and defaults on financial assets was received too late to enable proper decision-making, (b) using fair value in certain instances was inappropriate, and (c) some of the existing accounting requirements were seen as too rules based.

As a result, the International Accounting Standards Board® amended its existing Standards to deal with these issues.
The IASB issued IFRS® Standard on Financial Instruments (IFRS 9) in 2009 to address many of the concerns raised.

Revisions were also made to IAS® on Financial Instruments: Presentation and the IFRS Standard® on Financial Instruments: Disclosures.

The IPSASB issued revised International Public Sector Accounting Standards in June 2018 so as to align them with the equivalent IFRS Standards.

The revisions better align the Standards of GRAP with recent international developments.
The amendments result in better information available to make decisions about financial assets and their recoverability, and more transparent information on financial liabilities.
The most significant changes to the Standard affect: • Financial guarantee contracts issued • Loan commitments issued • Classification of financial assets • Amortised cost of financial assets • Impairment of financial assets • Disclosures 232 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.
New standards and interpretations (continued) The effective date of the revisions is not yet set by the Minister of Finance.

The entity expects to adopt the revisions for the first time when the Minister sets the effective date for the revisions.

The impact of this standard is currently being assessed.
igRAP 21: the Effect of Past decisions on Materiality Background The Standard of GRAP on Accounting Policies, Changes in Accounting Estimates and Errors (GRAP 3) applies to the selection of accounting policies.

Entities apply the accounting policies set out in the Standards of GRAP, except when the effect of applying them is immaterial.

This means that entities could apply alternative accounting treatments to immaterial items, transactions or events (hereafter called “items”).
The Board received questions from entities asking whether past decisions to not apply the Standards of GRAP to immaterial items effect future reporting periods.

Entities observed that when they applied alternative accounting treatments to items in previous reporting periods, they kept historical records on an ongoing basis of the affected items.

This was done so that they could assess whether applying these alternative treatments meant that the financial statements became materially “misstated” over time.
If the effect was considered material, retrospective adjustments were often made.

This Interpretation explains the nature of past materiality decisions and their potential effect on current and subsequent reporting periods.

iGRAP 21 addresses the following two issues: • Do past decisions about materiality affect subsequent reporting periods?

• Is applying an alternative accounting treatment a departure from the Standards of GRAP or an error?

The effective date of these have not yet been set.


The impact of this interpretation is currently being assessed.

gRAP 2020: Improvements to the standards of gRAP 2020 Every three years, the Accounting Standards Board undertakes periodic revisions of the Standards of GRAP, in line with best practice internationally among standard setters.
Improvements to Standards of GRAP are aimed at aligning the Standards of GRAP with international best practice, to maintain the quality and to improve the relevance of the Standards of GRAP.
Amendments include, gRAP 13 – leases • Operating leases transactions are currently assessed for impairment in accordance with GRAP 26 and/ or GRAP 21 depending on their nature, 233 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.
New standards and interpretations (continued) gRAP 16 – Investment Property • GRAP 21 may be applied to assess investment property for impairment • Investment property under construction (within scope of GRAP 16) - Added heading “Guidance on initially measuring self-constructed investment property at fair value” - Added clarification that investment property is measured at fair value at earliest of: ¤ completion of construction or development; or ¤ when fair value becomes reliably measurable • Clarify requirements on transfers to and from Investment property - Change in use involves an assessment on whether: ¤ property meets, or ceases to meet definition of investment property and ¤ evidence exists that a change in use has occurred - List of examples of a change in use is regarded as non-exhaustive gRAP 17 – Property, Plant and Equipment • Delete example indicating that quarries and land used for landfill may be depreciated in certain instances - Land has an unlimited useful life and cannot be consumed through its use gRAP 20 – Related Party disclosures • Clarify that entity, or any member of a group of which it is part, providing management services to reporting entity (or controlling entity of reporting entity) is a related party - Disclose amounts incurred by the entity for the provision of management services that are provided by a separate management entity - If an entity obtains management services from another entity (“the management entity”) the entity is not required to apply the requirements in
 paragraph .35 to the remuneration paid or payable by the management entity to the management entity’s employees or those charged with governance of the entity in accordance with legislation, in instances where they are required to perform such functions - -Management services are services where employees of management entity perform functions as “management” as defined gRAP 24 – Presentation of Budget Information in Financial Statements • Terminology amended - Primary financial statements amended to “financial statements” or “face of the financial statements” gRAP 31 – Intangible Assets • Extend requirement to consider whether reassessing useful life of intangible asset as finite rather as indefinite indicates that asset may be impaired - Both under cost model or revaluation model 234 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.
New standards and interpretations (continued) gRAP 32 – Service concession Arrangements: grantor • Clarify disclosure requirement for service concession assets - Disclose carrying amount of each material service concession asset recognised at the reporting date gRAP 37 – joint Arrangements • Application guidance clarified - When party obtains joint control in a joint operation where activity of joint operation constitutes a function (GRAP 105 or GRAP 106), previous held interest in joint operation is not remeasured gRAP 106 – transfer of Functions Between Entities Not Under common control • When party obtains control of joint operation and entity had rights to assets, or obligations to liabilities before acquisition date, it comprises an acquisition received in stages - Apply the requirements for an acquisition achieved in stages, including remeasuring previously held interest in joint operation directive 7 – the Application of deemed cost • Clarify that bearer plants within scope of Directive The effective date of these improvements is 01 April 2023.
The entity expects to adopt the improvements for the first time in the 2023/2024 annual financial statements.

The impact of this improvements is currently being assessed.

gRAP 1 (amended): Presentation of Financial Statements Amendments to this Standard of GRAP, are primarily drawn from the IASB’s Amendments to IAS 1.
Summary of amendments are: Materiality and aggregation The amendments clarify that: • information should not be obscured by aggregating or by providing immaterial information; • materiality considerations apply to all parts of the financial statements; and • even when a Standard of GRAP requires a specific disclosure, materiality considerations apply.
Statement of financial position and statement of financial performance The amendments clarify that the list of line items to be presented in these statements can be disaggregated and aggregated as relevant and additional guidance on subtotals in these statements.
Notes structure The amendments add examples of possible ways of ordering the notes to clarify that understandability and comparability should be considered when determining the order of the notes and to demonstrate that the notes need not be presented in the order listed in GRAP 1.

235 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 2.
New standards and interpretations (continued) disclosure of accounting policies Remove guidance and examples with regards to the identification of significant accounting policies that were perceived as being potentially unhelpful.

An entity applies judgement based on past experience and current facts and circumstances.

The effective date of this amendment is for years beginning on or after 01 April 2025.
The entity expects to adopt the amendment for the first time in the 2025/2026 annual financial statements.

The impact of this amendment is currently being assessed.
236 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements 3. cash and cash equivalents Cash and cash equivalents consist of: Cash on hand Bank balances Short-term deposits Credit card 114 493 90 176 730 416 384 197 (3 554 228) 503 121 192 83 963 129 075 275 350 113 794 - 479 273 032 credit quality of cash at bank and short term deposits, excluding cash on hand The credit quality of cash at bank and short term deposits, excluding cash on hand that are neither past due nor impaired can be assessed by reference to external credit ratings (if available) or historical information about counterparty default rates: credit rating South African Reserve Bank (Moody’s) Nedbank Limited ( Standards and Poors) Nedbank Limited ( Standards and Poors) 4.
Receivables from exchange transactions Trade debtors Accrued income Sundry receivables Prepaid expenses VAT receivables Fair value of trade and other receivables Trade and other receivables Amounts neither past due nor impaired are considered fully recoverable.
No credit quality issues are noted.

trade and other receivables past due but not impaired Trade and other receivables which are less than 3 months past due are not considered to be impaired.

At 31 March 2023, R1 429 705 (2022: R 321 708) were past due but not impaired.
The ageing of amounts past due but not impaired is as follows: 3 months past due 1 429 705 321 708 trade and other receivables impaired As of 31 March 2023, trade and other receivables of R 1 203 231 (2022: R 869 363) were impaired and provided for.

The amount of the provision was R (1 203 231) as of 31 March 2023 (2022: R (869 363)).
237 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 4.
Receivables from exchange transactions (continued) The ageing of these loans is as follows: Over 3 months 1 203 231 869 363 Reconciliation of provision for impairment of trade and other receivables Opening balance Provision for impairment Unused amounts reversed 869 363 333 868 - 1 203 231 1 156 610 - (287 247) 869 363 Due to unfavourable trading conditions at certain restaurants run on SANBI property, the collection for rental due became difficult and resulted in their debtors ageing being over 6 months.
Some of these restaurants have since ceased trading.

5.
Inventories Books Chemicals Consumable stores Fuel (Diesel, Petrol) Marketing materials Small tools and consumables Stationery Food and Beverage Animal food Animal and staff medical supplies Maintenance materials Plants Uniform stock - Plants are for sale in SANBI’s nurseries and are therefore consumable inventories.The fair value of these plants was determined using an estimated selling price based on marked prices at SANBI nurseries.Given that no additional staff is employed for selling the plants and very little time is actually spent by existing staff on selling plants, costs to sell are considered negligible, and are therefore not taken into consideration in determining the valuation of the plants.As these plants represent excess stock of plants actually grown for use in the gardens, the period between when the plants meet the definition of inventory and actual sale is too short to result in changes in value either of a physical or market-related nature.
238 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 6.

Operating lease asset Current assets 507 979 682 668 The entity has entered into commercial property leases for the maximum duration of 5 years period.
These leases are negotiated for a term of between 1 year and 5 years and rentals are turnover based between 5% and 10% with a minimum rental amount payable.

The operating lease asset relates to the straight lining of the lessor leases.

7.

Receivables from non-exchange transactions Receivables from project donors Accrued income - receivables from non-exchange revenue - - - 11 218 699 995 711 213 Receivables from non-exchange transactions relate to amounts due from funders for projects at year end.

8.
Property, plant and equipment cost / Valuation 2023 Accumulated depreciation and accumulated impairment carrying value cost / Valuation 2022 Accumulated depreciation and accumulated impairment carrying value Buildings Motor vehicles Operational equipment Infrastructure total 249 533 173 (69 480 278) 180 052 895 231 638 604 (63 873 593) 167 765 011 60 016 385 (29 749 675) 30 266 710 61 995 126 (27 264 407) 173 324 577 (89 296 806) 84 027 771 154 040 140 (73 392 517) 34 730 719 80 647 623 162 555 185 (23 474 302) 139 080 883 123 451 397 (18 977 680) 104 473 717 645 429 320 (212 001 061) 433 428 259 571 125 267 (183 508 197) 387 617 070 Reconciliation of property, plant and equipment - 2023 Opening balance Additions disposals Other changes, movements depreciation Impairment total loss Buildings 167 765 011 17 894 569 Motor vehicles 34 730 719 326 853 Operational equipment 80 647 623 20 757 691 - (961 456) (483 223) - - (5 606 685) (3 805 357) - 180 052 895 (24 049) 30 266 710 1 303 (16 567 155) (328 468) 84 027 771 Infrastructure 104 473 717 39 138 819 (27 667) - (4 503 986) - 139 080 883 387 617 070 78 117 932 (1 472 346) 1 303 (30 483 183) (352 517) 433 428 259 239 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 8.
Property, plant and equipment (continued) Reconciliation of property, plant and equipment - 2022 Opening balance Additions disposals transfers depreciation Impairment total Buildings Motor vehicles Operational equipment 165 479 975 7 484 095 - 196 233 (5 395 292) 37 539 280 89 256 204 1 616 873 9 273 295 (164 339) (139 917) Infrastructure 88 656 560 19 592 668 - loss - - 167 765 011 34 730 719 - - - (4 261 095) (16 980 801) (761 158) 80 647 623 (3 775 511) - 104 473 717 380 932 019 37 966 931 (304 256) 196 233 (30 412 699) (761 158) 387 617 070 Property, plant and equipment in the process of being constructed or developed cumulative expenditure recognised in the carrying value of property, plant and equipment Buildings Operational Equipment Infrastructure 27 841 935 3 041 658 43 934 977 74 818 570 10 122 743 - 14 440 940 24 563 683 In accordance with the mandate as envisaged in the National Environmental Management Biodiversity Act (NEMBA), SANBI is responsible for managing, controlling and maintaining all National Botanical Gardens and the National Zoological Garden.
The majority of the land that is currently utilised as National Botanical Gardens and the National Zoological Garden in the Republic belongs to the different tiers of government, and the control of the land is vested in SANBI in accordance with its mandate.

There are no restrictions, as no title / property, plant and equipment is pledged as security for any liabilities.
Expenditure incurred to repair and maintain property, plant and equipment Expenditure incurred to repair and maintain property, plant and equipment included in Statement of Financial Performance Repairs and maintenance 10 654 116 6 674 773 A register containing the details of property, plant and equipment is available for inspection at the registered office of the entity.. 240 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 9.
Investment property cost / Valuation Investment property 101 012 389 2023 Accumulated depreciation and accumulated impairment (38 690 381) carrying value cost / Valuation 62 322 008 101 012 389 2022 Accumulated depreciation and accumulated impairment (36 166 308) carrying value 64 846 081 Reconciliation of investment property - 2023 Investment property Reconciliation of investment property - 2022 Opening balance 64 846 081 depreciation total (2 524 073) 62 322 008 Investment property Opening balance 67 567 625 transfers depreciation total (196 233) (2 525 311) 64 846 081 Investment property mainly consist of SANBI buildings operated by third parties as restaurants at the varies gardens.
A register containing the information required by the Public Finance Management Act is available for inspection at the registered office of the entity.

There are no restrictions, as no title / investment property is pledged as security for any liablities.

241 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 10.
Intangible assets cost / Valuation 16 504 349 2023 Accumulated amortisation and accumulated impairment (12 424 614) carrying value cost / Valuation 4 079 735 11 150 225 2022 Accumulated amortisation and accumulated impairment (9 019 367) carrying value 2 130 858 8 001 778 - 8 001 778 8 374 201 - 8 374 201 24 506 127 (12 424 614) 12 081 513 19 524 426 (9 019 367) 10 505 059 Computer software, other Intangible assets under development total Reconciliation of intangible assets - 2023 Computer software, other Intangible assets under development Opening balance 2 130 858 8 374 201 Additions transfers Amortisation total 4 981 701 - 372 423 (372 423) (3 405 247) - 4 079 735 8 001 778 10 505 059 4 981 701 - (3 405 247) 12 081 513 Reconciliation of intangible assets - 2022 Computer software, other Intangible assets under development Opening balance Additions transfers Amortisation total 2 833 376 7 594 201 1 463 656 1 265 000 485 000 (485 000) (2 651 174) - 2 130 858 8 374 201 10 427 577 2 728 656 - (2 651 174) 10 505 059 Intangible assets in the process of being constructed or developed cumulative expenditure recognised in the carrying value of Intangible assets Intangible assets under development 8 001 778 8 374 201 The Intangible assets under development includes the development of NBIS system.
242 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 11. heritage assets cost / Valuation 224 062 18 422 401 2023 Accumulated impairment losses carrying value cost / Valuation 2022 Accumulated impairment losses carrying value - - 224 062 224 062 18 422 401 18 422 401 - - 224 062 18 422 401 18 646 463 - 18 646 463 18 646 463 - 18 646 463 Historical monuments Conservation areas total Reconciliation of heritage assets 2023 Historical monuments Conservation areas Reconciliation of heritage assets 2022 Historical monuments Conservation areas Opening balance 224 062 18 422 401 18 646 463 total 224 062 18 422 401 18 646 463 Opening balance 224 062 18 422 262 18 646 324 Additions total - 139 139 224 062 18 422 401 18 646 463 heritage assets which fair values cannot be reliably measured The following heritage assets were not recognised due to a reliable measurement not being possible on initial recognition as follows: The Institute manages 11 proclaimed national botanical gardens and the national zoological garden which are protected as conservation areas in terms of its mandate.
A significant portion of the land is owned by state institutions.

Due to the nature of the Institute’s activities, the Institute could not establish either a fair value/deemed cost nor a replacement cost for these heritage assets.

The entity is not the legal owner of most of the land and only the management authority.
The total size of the land is 9571 hectares, spread in 11 proclaimed national botanical gardens across the country and the national zoological garden in Gauteng and a centre in Limpopo , is being held indefinitely for the benefit of present and future generations.

The land is protected, kept unencumbered, cared for and preserved for its natural heritage.
Other heritage assets which are not held for sale are as follows: SANBI Herbaria houses archived specimens of dried plant material mounted on cardboards or in packets, stored in cupboards arranged in an accessible system.

These plant specimens are kept in modern steel cabinets with magnetic sealing doors (some are kept in older wooden cabinets made of different kinds of wood and now forming a valuable collection of examples of worked timber).
The collection currently stands at approximately 2.1 million specimens of which 1.5 million are computerised.

Most specimens are from Southern Africa, but the collection extends into the rest of Africa and surrounding islands and includes small collections from outside Africa.

Vascular plants, bryophytes, and lichens are represented.
243 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 11. heritage assets (continued) The collection of the National Herbarium (PRE) was extended by several valuable collections over the years, including that of E.E.

Gal pin and, in 1952, the Transvaal Museum (TRV).


More recently the Saasveld Herbarium and the Forestry Herbarium (PRF) were incorporated in the National Herbarium (PRE), currently making it by far the largest herbarium in Africa.

The oldest specimen in this collection is a specimen of Erica mammasa, collected by W.J.

Burchell (1781- 1863) on the Cape Flats near Salt River in January 1811.

Other historically significant specimens in the collection includes: Dichrostachys cinerea subsp.

africana var.
africana var.

africana collected by Burke & Zeyher on their first trip to the Magaliesberg in 1841 and Ochna pulchra, collected by General J.C. Smuts near the Pienaars River, 50 miles west of Bela-bela, in October 1932.

There are approximately 14 000 type specimens in the collections of the National Herbarium.

Type specimens are scientifically significant specimens in the collection as they are acting as a reference for the plant name, upon which the name is based.
The cryptogrammic collection of the National Herbarium consists of more than 80,000 mounted specimens of bryophytes (Hornworths, liverworts and mosses).

It contains the largest and most representative collection of Southern African cryptogams.

The PRE cryptogrammic herbarium is the largest of its kind in Africa and one of the largest in the southern hemisphere.

SANBI has two main libraries - the Mary Gunn Library in Pretoria and the Harry Molteno Library in Cape Town.
They rank amongst the biggest botanical libraries in the southern hemisphere and are a valuable resource for information on Southern African flora and biodiversity.

The Mary Gunn Library dates back to 1916 and is housed in the National Herbarium in Pretoria and is currently the most comprehensive botanical library of its kind in Africa and serves as one of the important botanical and biodiversity resources in Africa.
The library houses a magnificent Africana and Rare Antiquarian Book Collection such as the 18 broadsheet edition of Redouté’s Les Liliacées (1807-1816) and the Xylotech Book Collection by Clementz H. Wehdemann (early 1800s).

The Harry Molteno Library at Kirstenbosch dates back to 1913 when the Garden was founded but was officially started in 1921.

Since that time it has grown considerably and has moved several times.

It is presently housed in the Kirstenbosch Research Centre.
SANBI has a rich and valuable collection of original watercolour plates and pen and ink drawings housed at herbaria in Pretoria and Cape Town.

The Pretoria collection was built up from around 1916, by the former Botanical Research Institute, as the original artwork for its many journals and books.

It continues to be added to new papers and books as they are published.

There are also additional smaller collections of artwork that were acquired by means of bequests to the nation or purchased by grants.
244 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 11. heritage assets (continued) Art Medium Biological material Bromide Bronze Cameo Charcoal Colour Colour etchings Colour pencil Colour plate Colour print Copy Medals Oil painting Pen & Ink Pencil Photo Print Sepia Stainless steel sculpture Watercolours Wool tapestry total No of items 1 41 1 1 1 5 204 20 19 21 12 299 1 14 6 017 36 66 34 2 1 796 1 12 588 Botany requires a precise and simple system of nomenclature used by botanists in all countries, dealing on the one hand with the terms that denote the ranks of taxonomic groups or units, and on the other hand with the scientific names that are applied to the individual taxonomic groups of plants.
The purpose of giving a name to a taxonomic group is not to indicate its characters or history, but to supply a means of referring to it and to indicate its taxonomic rank.

As a result, all botanical art is referenced using The International Code of Nomenclature for Cultivated Plants as prepared under the authority of the International Commission for the Nomenclature.

This is known as the Vienna Code of 2006.


A botanical illustration is not primarily judged on its artistic beauty, but on its scientific accuracy.

It must portray a plant with enough precision and detail for it to be recognised and distinguished from other species.
245 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 11. heritage assets (continued) The reason for this is twofold.

a) A botanical illustration can preserve a plant species, variety, or cultivar in books and journals almost in perpetuity, even if it goes extinct in the wild.
b) Botanical drawings help identify and understand plants in a timeless manner.

Its original purpose was to aid in plant identification for medicinal and culinary uses.

Over the centuries, as the discipline developed, botanical illustration has proven itself invaluable in identifying newly discovered plants.

Fair values could not be obtained due to the specialised nature of the botanical art collection held by the entity.
General market prices are not readily available, making it impossible to find suitable market prices and suitable valuers for the collection held.

SANBI Biobank collection curates about 180 000 biomaterials from various taxa including mammals, birds, reptiles and amphibian representing over 70 000 individual animals from 24 countries.

These individuals represent approximately 200 families, including more than 580 genera and 880 species.
This collection is made available to both national and international researchers, collaborators and stakeholders for use in research and conservation related investigations.

The full holdings are databased on SPECIFY.

The Biobank consists of dedicated laboratories (freeze drying, reception, tissue culture), storerooms, and multiple banks for storing biomaterials from room temperature, down to minus 196 degrees Celsius (liquid nitrogen).
These materials include semen, fibroblasts, blood derivatives, extracted DNA, hair and feathers, skin biopsies, freeze-dried materials, tissue, post mortem samples (Formalin-fixed paraffin embedded wax blocks, formalin, histopathology slides, frozen organs), microbiome swabs, and parasites.
The Biobank collection is the custodian of a number of important collections including: a) A cell culture collection curated at cryo-temperatures ever, and represents species such as the Extinct Diceros bircornis longipes (Western black rhinoceros), the Critically Endangered Ceratotherium simum cottoni (Northern white rhinoceros), a black rhinoceros hybrid (Diceros bicornis michaeli x minor) and various other Southern African wildlife species.
b) A wildlife Formalin-fixed paraffin embedded (FFPE) wax block collection for histopathology studies.

c) A collection of blood smears collected from affected marine and coastal bird species of the various oil spills off South African coastlines dating back to the 1980’s.

d) The Southern African Foundation for the Conservation of Coastal Birds (SANCCOB) blood collection from various in situ marine and coastal bird species.

including various islands off the South and Southern African coast.
Species include African, King, Macaroni and Rockhopper penguins, Dark-mantled and light-mantled sooty albatrosses, Wandering albatross, Southern and Northern giant petrels, and Cape, Bank and White-breasted cormorants.
e) A mammalian cell culture collection of approximately 2000 vials donated by the University of Stellenbosch including species such as the Manatee (Trichechus manatus latirostris), ten different mole species including Juliana’s golden mole (Neamblysomus julianae), Aardvark (Orycteropus afer), various species of rabbits and hares, including the suspected extinct volcano rabbit (Romerolagus diazi), and many other shrew and mouse species.
246 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 12. living resources cost / Valuation Living resources 157 609 2023 Accumulated depreciation and accumulated impairment (40 232) carrying value cost / Valuation 117 377 46 207 2022 Accumulated depreciation and accumulated impairment (11 372) carrying value 34 835 Reconciliation of living resources - 2023 Opening balance Increase due to purchases depreciation total Living resources 34 835 111 402 (28 860) 117 377 Reconciliation of living resources - 2022 Opening balance 77 370 disposals depreciation total (37 282) (5 253) 34 835 Living resources Entity as custodian SANBI is mandated by NEMBA to manage and maintain the living and non-resources within its control.
The resources are used for its provision of services, recreation, conservation, education and training, research, rehabilitation and breeding purposes.

living resources borrowed from other entities In terms of the loan agreements, these living resources and their offspring belong to the original entity.

The transfer to the receiving entity is for non-commercial purposes like conservation, breeding and education.
Despite these conditions, the transferring entity loses control over the living resource for the period of transfer.

The receiving entity for the period of transfer uses the living resource for its mandate, is responsible for the care of the living resource and uses it to derive economic benefit and/or service potential.

Consequentially living resources on loan from other entities are controlled by SANBI and living resources on loan to other entities are not controlled by SANBI.
Invertebrates Amphibians Fish Reptile Birds Mammals 71 3 3 32 238 34 381 2 - 6 27 139 26 200 247 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 12. living resources (continued) living resources on loan to other entities In terms of the loan agreements, these living resources and their offspring belong to the original entity.
The transfer to the receiving entity is for non-commercial purposes like conservation, breeding and education.

Despite these conditions, the transferring entity loses control over the living resource for the period of transfer.

The receiving entity for the period of transfer uses the living resource for its mandate, is responsible for the care of the living resource and uses it to derive economic benefit and/or service potential.
Consequentially living resources on loan from other entities are controlled by SANBI and living resources on loan to other entities are not controlled by SANBI.
Fish Reptiles Birds Mammals 49 6 11 17 83 70 7 11 20 108 Restrictions on use or capacity to sell There are restrictions on the movement of animals which must adhere to the requirements of the export regulations, and transportation permits, the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) requirements, animal conditions and government regulations.

Pledged as security No living resources have been pledged as security.
living resources for which fair values cannot be reliably measured The living resources acquired through the transfer of function on 1 April 2018 did not have acquisition prices, due to the fact that they were obtained through donations and through birth in captivity.
Fair values could not be obtained in the first year of adoption of the transitional provisions of the Standard due to the sophisticated nature of the larger part of the collection held by the entity and general market prices not being readily available on an animal specific basis, making it difficult to find suitable market prices and suitable valuers.

The process was further hampered by the COVID-19 restrictions.
The entity will endeavour to obtain fair values, where appropriate, in the remaining period offered by the transitional provisions.

living resources - category 1 - Alien invasive species In terms of NEMBA, animals included in this category may not be moved at all as these animals are prohibited from entering the country.

The National Zoological Gardens however is in possession of these animals due to obtaining a group of such animals prior to the publication of the NEMBA listing in 2014.
Included in this category is 11 (2022: 6) species representing 145 (2022: 110) individual animals.

living resources - category 2 - International Union for conservation of Nature (IUcN) Red list species The first five classes of the red list have been included in this category as these items are deemed to have some form of trade restrictions or limitations in place due to their threatened statuses.
248 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 12. living resources (continued) Included in this category is 56 (2022: 61) species representing 412 (2022: 488) individual animals.
living resources - category 3 - Species not typically traded The category mostly consists of birds, fish, primates, and reptiles which are generally not actively traded on the open market.

Included in this category is 297 (2022: 297) species representing 8,753 (2022: 2,561) individual animals.

disposal living resources - category 4 - Species typically traded The category represents the South African animals which are typically traded at game auctions in active markets.
Included in this category is 28 (2022: 17) species representing 554 (2022: 168) individual animals.

living resource - category 5 - Organisms held for research and conservation The category includes a collection of organisms such as plants, seeds, fibroblasts, sperm, and ova held for research and conservation purposes which are not necessarily actively traded on the open market.
living resources not recognised The entity did not recognise the following living resources, due to the definition and/or recognition criteria not being met: living resource - Animals and plants in botanical gardens Natural areas of the gardens are generally regarded as in situ conservation areas comprising naturally occurring plants and animals and their associated interactions that require less maintenance than the landscaped areas.
These areas may be subject to management actions such as controlled burns and invasive alien species removal, where resources allow.

These natural areas are also used by the public for walking trails/runs mostly on dedicated pathways and routes that have been laid out since the garden was established.

The natural areas differ in size, complexity, accessibility and exposure to natural and/or man- made disturbance (such as fires, floods, invasive alien species), from one garden to another.
SANBI has no control over or ability to restrict the movement of living resources into and from the gardens under its management.

Plants, for example, may be dispersed by wind, water, or animals, either into or from the gardens.

SANBI is also not able to control self-seeding plants.

Animals may move over, through, or burrow under fences and fly over fences (birds, insects, bats).
A range of living resources may burrow and spend all, or part of, their lives underground and are not visible, thereby not being able to be documented or recorded (e.g., moles, earthworms, mongooses, porcupines, aardvark, foxes, rain frogs, various arthropods (insects, millipedes, centipedes, mites, spiders, scorpions and seeds)).

A range of animals also spend part of their life cycles on land and part in water (e.g., dragonflies, frogs, mosquitoes, turtles).
SANBI does not have the ability to direct the use, including directing the disposal of living resources and restricting the access of others to the resource (e.g., through predation, decomposition of one organism by other organisms).
While SANBI manages and conserves the environments in the landscaped and natural areas as a whole, it does not manage the physical condition of each individual animal and/or plant within the gardens, and therefore does not control these living resources, in both the landscaped and natural areas.

Therefore, the recognition criteria is not met.


249 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 13.

Non-living resources Entity as custodian SANBI is mandated by the National Environmental Management Biodiversity Act (NEMBA) to manage and maintain the living and non-living resources within its control.
The resources are used for its provision of services, recreation, conservation, education and training, research, rehabilitation and breeding purposes.

Nature and types of non-living resources for which the entity is responsible Bodies of water within the boundaries of the gardens, including waterfalls, streams, rivers and boreholes.
Land on which the gardens are situated, is recognised in accordance with GRAP 103. liabilities and/or contingent liabilities that arise from the non-living resources There are no liabilities or contingent liabilities that arise from the non-living resources.

14.
14.

Unspent conditional grants and receipts Unspent conditional grants and receipts comprises of: Unspent conditional grants and receipts Unspent conditional grants and receipts Debit balances transferred to receivables from non-exchange transactions Unspent conditional grant deposits Movement during the year Balance at the beginning of the year Additions during the year Income recognition during the year Disbursements Debit balances transfered to receivables from non-exchange 15.
Payables from exchange transactions Trade payables Other payables Income received in advance Accrued expense Accrued leave pay Accrued service bonus 250 143 862 148 156 852 185 - 11 218 4 600 000 148 462 148 4 900 000 161 763 403 161 763 403 154 099 889 (158 203 230) (9 197 914) 93 925 906 140 233 734 (72 407 455) - - South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 16.
Provisions Reconciliation of provisions - 2023 Legal proceedings Capped leave provision Long service awards Property rates Reconciliation of provisions - 2022 Capped leave provision Long service awards Non-current liabilities Current liabilities Opening Balance Additions - 1 998 926 3 296 295 - 5 295 221 3 103 862 - 560 016 4 310 965 7 974 843 Utilised during the year - (78 263) (382 359) - (460 622) total 3 103 862 1 920 663 3 473 952 4 310 965 12 809 442 Opening Balance Additions 2 246 357 2 581 498 4 827 855 - 1 108 761 1 108 761 Utilised during the year (247 431) (393 964) (641 395) 5 012 256 7 797 186 12 809 442 total 1 998 926 3 296 295 5 295 221 4 912 862 382 359 5 295 221 Capped leave provision represents the value of leave credits accumulated prior to 01 July 2000.
There is uncertainty as to the timing vesting of the leave.

The long service bonus awards are payable to employees who have completed uninterrupted milestone service with the SANBI.

The value of the awards is determined by SANBI policy as reviewed from time to time.

The timing of the payout is known but there is uncertainty if the employee will still be in service on these dates.

The values have been calculated by independent Actuaries, One Pangaea.
251 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 17. transfers payable (non-exchange) Principal funds 14 359 349 36 567 126 Funds held for onward transfers to third parties on attainment of agreed objectives.

SANBI is classified as an agent in respect of its relationship with: 1.

Adaptation Fund.
Adaptation Fund.

SANBI acts as the National Implementing Entity.

Funds are disbursed as per contractual arrangements in the form of: - The Small Grants Facility which seeks to enable vulnerable communities to increase resilience to climate change ; - Building resilience in the greater uMngeni catchment which aims to increase resilience of vulnerable communities through interventions such as early warning systems, climate smart agriculture and climate proofing settlements.

2.
2.

Global Environment Facility - Biodiversity Land Use Project – to mainstream biodiversity into land use planning at the local government scale; - Mainstream biodiversity and ecosystems values to unlock development finance and secure ecological infrastructure for water security in two critical water catchments, the Berg–Breede and the Greater uMngeni catchments.
Revenue received for agency activities Administration fee Management fee Interest earned 13 767 639 - 1 917 373 18 870 313 1 193 273 1 546 145 Reconciliation of carrying amount of transfers payable 2022/2023 The Adaptation Fund Global Environmental Facility Opening balance transfers from principal disbursement total 33 020 140 3 546 986 36 567 126 - 4 232 361 4 232 361 (18 532 296) (7 907 842) (26 440 138) 14 487 844 (128 495) 14 359 349 Reconciliation of carrying amount of transfers payable 2021/2022 The Adaptation Fund Global Environmental Facility 252 Opening balance transfers from principal disbursement total 34 784 815 6 359 540 41 144 355 11 573 657 6 097 033 17 670 690 (13 338 332) (8 909 587) (22 247 919) 33 020 140 3 546 986 36 567 126 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 18.
Employee benefit obligations Post-Retirement benefits The South African National Biodiversity Institute Retirement Funds consist of the South African National Biodiversity Institute Provident Fund and the South African National Biodiversity Institute Pension Fund.

The values have been calculated by independent Actuaries, Old Mutual.

Membership of the funds is a prerequisite for all permanently employed staff employed as from the 1st of December 1994.
The policy is to provide retirement benefits for employees by means of separate Pension and Provident Funds to which both employee and employer respectively, contribute in equal proportion.

The Provident Fund is a defined contribution fund.

The Pension Fund is also a defined contribution fund.

The employer contributes to the Provident Fund while the employee’s contribution is paid to the Pension Fund.

Retirement benefit income statements amounts are included in personnel costs.
Total employer’s contribution 24 513 263 19 770 278 Fair value of the defined Benefit Obligation: Opening balance Interest cost Current service cost Benefits paid Actuarial gains/(loss) on plan assets Present value of obligation as at 31 March 2023 Fair value of Plan Assets Opening balance Expected return on plan assets Contributions Benefits paid Actuarial gains/(loss) on plan assets Fair value of plan assets as at 31 March 2022 Amounts recognised in the Statement of Financial Position Present value of funded obligation Fair value of plan assets Surplus (Deficit) in plan Unrecognised actuarial (gains)/losses (299 226 924) (29 835 127) (23 410 166) 29 454 303 (39 094 740) (285 463 674) (29 126 992) (19 322 396) 16 881 128 17 805 010 (362 112 654) (299 226 924) 368 689 380 36 450 904 15 696 024 (29 454 303) 6 332 798 397 714 803 331 891 427 33 621 687 14 827 701 (16 881 128) 5 229 692 368 689 379 (362 112 654) 397 714 803 35 602 149 (35 602 149) - (299 226 924) 368 689 380 69 462 456 (69 462 456) - 253 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 18.
Employee benefit obligations (continued) Post-retirement benefits In terms of GRAP 25 an asset should not be recognised in the entity’s statement of financial position unless the entity has control of the asset, the asset arises due to past events (e.g.

excess contributions) and the entity has beneficial use of the assets (e.g.

via a contribution holiday or cash refund).

A liability must always be recognised.

The values have been calculated by independent Actuaries.
Current cost Interest on obligation Expected return on plan assets Key actuarial assumptions in determining the above positions Discount rate annualised yield on R213 (2021:R213) Inflation rate Expected rate of salary increases (Inflation +1%) Expected rate of return on plan assets (Actuarial valuation) defined benefit pension plan 23 410 166 29 835 127 (36 450 904) 16 794 389 19 322 396 29 126 992 (33 621 687) 14 827 701 10,48 % 6,14 % 7,14 % 10,48 % 10,07 % 6,32 % 7,32 % 10,07 % Defined benefit obligation Plan assets Surplus (deficit) Experience adjustments on plan liabilities Experience adjustments on plan assets 2019 (321 832 810) 2020 (285 684 628) 2021 (285 463 674) 2022 (299 226 924) 2023 (362 112 654) 323 595 844 1 763 034 - (12 716 531) 311 040 206 25 355 578 - (57 128 620) 331 891 427 46 427 753 - 20 544 026 368 689 380 69 462 456 - (17 805 010) 397 714 803 35 602 149 - 39 094 740 (5 511 655) 33 536 075 (4 223 787) (5 229 692) (6 332 798) Post- retirement medical aid benefits Amounts Recognised in the Statement of Financial Performance Service cost Interest cost Acturial (gain)/loss recognised total included in employee benefits [(gain)/expense] 2 262 268 6 878 601 (11 707 775) (2 566 906) 2 260 000 6 584 000 (3 151 326) 5 692 674 254 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 18.
Employee benefit obligations (continued) Post-employment medical obligation Present value of funded obligation - Members - Non-members Movements in the Net liability in the Statement of Financial Position Post-employment medical obligation Net liability at start of year Interest cost Current service cost Benefit payment Projected accrued services liability at end of the year Actuarial (gain) loss Principal Actuarial Assumptions at Statement of reporting date Discount rate 31 March (%) General increases to medical aid subsidy (%) Proportion continuing membership at retirement (%) Proportion of retiring members who are married (%) Retirement age (years) Projection of liability to 31 March 2024 38 793 695 20 610 073 59 403 768 41 015 213 23 334 461 64 349 674 64 349 674 6 878 601 2 262 268 (11 707 775) 61 782 768 (2 379 000) 59 403 768 60 939 000 6 584 000 2 260 000 (3 151 326) 66 631 674 (2 282 000) 64 349 674 10,89 % 6,44 % 100,00 % 90,00 % 65 11,01 % 6,40 % 100,00 % 90,00 % 65 The projection of the results from 01 April 2023 to 31 March 2024, assuming that the experience follows the assumptions exactly, is as follows: Post-employment medical obligation: Net liability at start of year 1 April 2023 Interest cost Current service cost Benefit payments Projected accrued service liability as at 31 March 2024 59 403 768 6 945 169 2 048 949 (2 473 046) 65 924 840 255 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended
 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 18.
Employee benefit obligations (continued) Sensitivity analysis The results are dependent on the assumptions used.
In order to illustrate the sensitivity of the Actuarial results to changes in certain key variables, the Actuaries have recalculated the liabilities using the following assumptions: - A 1% increase / decrease in the Medical Aid maxium cap inflation will result in the following amounts as disclosed below; - A PA(90) and PA(90)-2 in the assumed level of mortality will result in the following amounts as disclosed below PA(90)-2 (PA(90) with a two-year adjustment) means that, to each beneficiary a mortality rate of an individual two years younger than that beneficiary was attached.
A lighter mortality rate implies that the individual lives longer than expected in the valuation basis.
Medical Aid and maximum cap inflation Total accrued liability Service cost Interest cost Mortality Employer’s accrued liability Employer’s service cost Employer’s interest cost -1% Medical Aid and maximum cap inflation (Rand) 53 562 709 1 823 163 6 255 858 Valuation Assumption (Rand) 59 403 768 2 048 949 6 945 169 +1% Medical Aid and maximum cap inflation (Rand) 65 257 532 2 319 319 7 650 903 Valuation basis PA (90) (Rand) PA (90) - 2 (Rand) 59 403 768 2 048 949 6 945 169 60 167 560 2 079 900 7 043 616 256 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 19.
Other income Sundry income Guided tours Insurance refund Staff transport Use of garden facilities Professional services Public functions Golf cart rentals Bad debts recovered Management fees received 20. government operational grant Operating grants Government operating grant Presidential Employment Intervention 21.
Other grants, bequests, sponsorships and donations Sponsorships Capital grant Bequests Donations Other grants Unspent conditional grants and receipts 1 370 311 853 834 53 372 220 119 354 399 227 773 988 72 835 2 708 790 - - - (65 625 276) 101 003 078 257 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 22.
Employee related costs Basic Acting allowances Cell phone allowances Housing benefits and allowances Leave pay Long-service awards Medical aid - company contributions Merit awards Overtime payments Senior management services allowances Service bonus Standby allowance Workmen’s compensation Risk benefit contributions Research assistants Student stipends Assistant education officers Other short term costs Contract employee remuneration Retirement fund contributions Unemployment Insurance Fund - - During the year the Assistant education officers were paid as part of contract staff.
Remuneration of accounting authority and sub committee members Meeting fees 923 488 938 716 258 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 23. general expenses Advertising Animal Costs Auditors remuneration Bank charges Biological asset cost Bursaries Cleaning Concert - costs Conferences and seminars Consulting and professional fees Consumables Entertainment Field trips Hire of equipment Cost of sales Insurance IT expenses Legal settlement Marketing Motor vehicle expenses Municipal charges Partnership fees Postage and courier Printing and stationery Project implementer costs Protective clothing Recruitment costs Refuse Repairs and maintenance Royalties Security Staff welfare Subscriptions and membership fees Sundry expenses Garden operating expenses Telephone and fax Training Travel expenses Uniforms Venue expenses - 151 023 327 834 2 593 424 4 827 707 22 222 912 3 103 862 3 102 499 11 743 969 27 266 023 (762 118) 2
723 35 934 149 2 654 475 9 913 60 071 424 602 2 303 869 4 409 128 20 613 154 - 661 629 5 627 270 24 108 470 - (416 971) 947 101 263 913 598 259 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 24. depreciation and amortisation Property, plant and equipment Investment property Intangible assets Living resources 25. lease rentals on operating lease Premises Contractual amounts The NZG uses buildings and facilities situated at Boom Street, Pretoria and Mokopane which belong to the Department of Public Works.
These buildings and facilities are used in a variety of ways including offices, animal holding facilities, research, restaurants and entertainment.

The value of the services in derived from their use is estimated at R 23 423 606 (2022: R 16 623 926).

26. debt impairment Debt impairment Bad debts written off 27.

Finance costs Trade and other payables Late payment of UIF 28.
Auditors’ remuneration External audit fees Internal audit fees 333 867 29 215 363 082 (287 247) 250 000 (37 247) 1 105 - 1 105 (12 747) (395 655) (408 402) 6 823 808 1 832 680 8 656 488 8 176 147 889 561 9 065 708 260 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 29. cash generated from operations Surplus Adjustments for: Depreciation and amortisation Loss on sale of assets Fair value adjustments Impairment deficit Debt impairment Movements in operating lease assets Movements in retirement benefit assets and liabilities Movements in provisions Foreign exchange loss/(gain) changes in working capital: Inventories Receivables from exchange transactions Other receivables from non-exchange transactions Payables from exchange transactions Transfers payable (non-exchange) Unspent conditional grants and receipts 30. commitments Authorised capital expenditure Already contracted for but not provided for • Property, plant and equipment • Intangible assets total capital commitments 91 887 269 32 420 976 36 441 363 35 594 437 1 060 909 (974 744) 352 518 363 082 174 689 (4 945 906) 7 514 221 (363 983) 341 128 (1 438 990) 761 158 (37 247) 171 236 3 410 674 467 366 332 750 (4 391 869) (2 433 755) 711 213 16 776 408 (22 207 777) (13 301 255) 106 662 383 (3 352 751) (5 432 909) 661 658 (3 432 576) (4 577 229) 67 837 497 123 727 178 158 428 821 8
 733 975 167 162 796 153 548 407 19 787 666 173 336 073 Already contracted for but not provided for 167 162 796 173 336 073 The above commitments will be financed by retained surpluses, existing cash resources and goverment grants.
Operating leases - as lessee (expense) Minimum lease payments due - within one year - in second to fifth year inclusive 735 927 69 327 805 254 823 510 750 502 1 574 012 261 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 30. commitments (continued) Operating lease payments represent rentals payable by the entity for certain of its office properties.
Leases are negotiated for an average term of three years and rentals are fixed for an average of three years.

No contingent rent is payable.

Operating leases - as lessor (income) Minimum lease payments due - within one year - in second to fifth year inclusive 3 175 639 3 359 184 6 534 823 4 668 520 5 468 723 10 137 243 The entity has entered into commercial property leases for the maximum duration of 5 years period.
These leases are negotiated for a term of between 1 year and 5 years and rentals are turnover based between 5% and 10% with a minimum rental amount payable.

There are no contingent rents receivable.

31. contingencies guarantees Staff housing guarantees, estimated maximum Recoverable from retirement funds 29 030 (29 030) - 29 030 (29 030) - SANBI assists qualifying officials partly for housing loans from financial institutions.
For this purpose agreements have been entered into with approved financial institutions to the effect that SANBI will guarantee a maximum of 20% of the housing loan for which a person qualifies.

The maximum amount is based on the official’s basic salary.

SANBI guaranteed 2 loans in the current year (2022: 2).

The guarantees are fully recoverable from the employees’ cash portion of their retirement fund.

32.
32.

Budget differences Material differences between budget and actual amounts The variances of 10% or more between the approved budget and actual results are due to the following: Admission fees - Performance is below expectations due to constrained trading conditions coupled with difficult economic conditions.

Rental of facilities - Termination of the National State of Disaster (Covid-19), Disaster Management Act 2022, (Act No.

57 of 2022) resulted in higher than anticipated revenue generation.
Other income -The postive variance was, in the main, due to the receipt of the Covid-19 insurance claim relief.

Sale of goods - Sales of refreshments and books were higher than anticipated.

Interest received - The positive variance is due to higher than anticpated interest rates.

Other grants, bequests, sponsorships and donations - Funds relating to specific projects were not realised.

Operating expenditure - Later start to certain projects resulted in delayed expenditure.
262 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 33.
Related parties Relationships Controlling entity Department of Forestry, Fisheries and the Environment Entities under common control South African National Parks South African Weather Services Members of key management Refer to note 35 iSimangaliso Wetland Park SANBI receives its grant allocation for operations and various programs through the DFFE.
We also provide various goods and services to the DFFE and related entities such as venue hire and consulting services as well as sourcing goods and services from them.

From time to time, there may be collaboration on specific projects.

Outstanding amounts at year end may arise from these transactions which are concluded at arm’s length.

34.
34.

Risk management Financial risk management The entity’s activities expose it to a variety of financial risks: market risk (including currency risk, fair value interest rate risk, cash flow interest rate risk and price risk), credit risk and liquidity risk.

In the course of entity’s operations it is exposed to credit, liquidity and market risk.
The entity has developed a comprehensive risk strategy in terms of Treasury Regulation 27.2 (require a public entity to have a comprehensive risk management strategy, which includes a fraud prevention plan) in order to monitor and control these risks.

The risk management process relating to each of these risks is discussed under the headings below.
The entity’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the entity’s financial performance.

The entity does not uses derivative financial instruments to hedge certain risk exposures.

Risk management is performed by management under policies approved by the executive authority.. Management identifies, evaluates and manages financial risks in close co-operation with the entity’s operating units.
liquidity risk The entity’s risk to liquidity is a result of the funds available to cover future commitments.

The entity manages liquidity risk through an ongoing review of future commitments and credit facilities.

Cash flow forecasts are prepared.

The entity’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the entity’s financial performance.
The entity does not use derivative financial instruments to hedge risk exposures.

Risk management is performed by management under policies approved by the executive committee.

Management identifies, evaluates and manages financial risks in close co-operation with the entity’s operating units.
263 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 34.
Risk management (continued) At 31 March 2023 • Trade and other payables At 31 March 2022 Trade and other payables credit risk less than 1 year 71 652 573 less than 1 year 54 825 751 Between 1 and 2 years Between 2 and 5 years Over 5 years Between 1 and 2 years - - Between 2 and 5 years - - - Over 5 years - Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation.
Financial assets, which potentially subject SANBI to the risk of non performance by counter parties, consist mainly of cash and cash equivalents and accounts receivable.

SANBI limits its treasury counter-party exposure by only dealing with well-established financial institutions approved by National Treasury through the approval of their cash management policy in terms of Treasury Regulation.

SANBI’s exposure is continuously monitored by the Accounting Authority.
SANBI does not have any material exposure to any individual or counter-party.

SANBI’s largest concentration of credit risk is limited mainly to the sale of plants.

No events occurred in the industry during the financial year that may have an impact on the accounts receivable that has not been adequately provided for.
SANBI no longer assists qualifying employees to obtain 100% housing loans from financial institutions without a cash deposit, as the financial institution concentrate more on the affordability other than what the staff member qualifies for.

However, these guarantees are fully recoverable from the employees’ cash portion of their retirement fund.
Due to the nature of the Institute’s financial instruments it is highly unlikely that the Institute will encounter difficulty in raising funds to meet commitments associated with financial instruments.
Financial assets exposed to credit risk at year end were as follows: Financial instrument Trade receivables Cash and cash equivalents Market risk Interest rate risk 2023 12 527 422 503 006 698 2022 7 981 174 479 189 069 Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

SANBI obtains competitive rates from approved financial institutions on a monthly basis.
As SANBI has significant interest-bearing assets, hence SANBI’s income and operating cash flows are dependent on changes in market interest rates.

SANBI reviews its interest rate exposure on a regular basis.

Market rates are compared with stable and credit-rated financial institutions.

Various institutional rates are simulated taking into consideration terms of deposits, availability of cash resources and any related risk factors.
264 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 34.
Risk management (continued) At 31 March 2023, if interest rates on Rand-denominated investments had been 1% higher/lower with all other variables held constant, surplus for the year would have been R 5 065 609 (2022: R 4 791 890) lower/ higher, mainly as a result of higher/lower interest received on floating rate investments.
Foreign exchange risk The entity does not operate internationally, but undertakes some transactions denominated in foreign currencies, and is thus exposed to foreign exchange risk arising from fluctuations in foreign currencies.

The entity does not hedge itself against exposure to foreign exchange risk.

Foreign currency exposure at financial year-end relates to trade payables and is disclosed in the note to the annual report.

The entity does not hedge foreign exchange fluctuations.
At 31 March 2023, if the currency had weakened/strengthened by 11% against the US dollar with all other variables held constant, post-tax surplus for the year would have been R 2 243 (2022: R 987) lower, mainly as a result of foreign exchange gains or losses on translation of US dollar denominated trade payables.

Foreign currency exposure at statement of financial position date liabilities USD 1 145 (2022: 620) Exchange rates used for conversion of foreign items were: USD 35.
Board and executive management emoluments Board and committee members 2023 Prof. E. Nesamvuni (Board Chairperson) Mrs B. Ferguson (Deputy Board Chairperson) Dr P. Molokwane Dr L. Luthuli Mr P. Daphne* (01-04-2022 to 27-01-2023) Dr M. Tau Dr R. Legoabe Ms S. Ntshanga* Mr L. Matooane* Mr T. Zororo ** Mr T. Poho ** Mr S. Munzhedzi (Chief Executive Officer) (ex officio) 20 396 8 972 17.8139 14.4705 Members’ fees total 192 307 139 660 132 277 147 009 - 116 203 114 785 - - 52 904 28 342 - 923 487 192 307 139 660 132 277 147 009 - 116 203 114 785 - - 52 904 28 342 - 923 487 265 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 35.
Board and executive management emoluments (continued) 2022 Prof. E. Nesamvuni (Board Chairperson) Mrs B. Ferguson (Deputy Board Chairperson) Dr P. Molokwane Dr L. Luthuli Mr P. Daphne* Dr M. Tau* Dr R. Legoabe Ms S. Ntshanga* Mr L. Matooane* Ms T. Godongwana Prof. B. van Wilgen Ms N. Mngomezulu Mr T. Zororo** Prof. M. Muthama Ms P.C.
Motsielwa Ms P. Yako Dr K. Yessoufou Mr S. Gounden** Mr S. Munzhedzi (Chief Executive Officer) (ex officio) * No honororia were paid - state employee ** Board sub-committee member Members’ fees total 112 324 185 581 75 496 160 370 - - 62 838 - - 49 077 51 983 76 391 36 690 16 053 39 903 16 053 33 942 22 014 - 938 715 112 324 185 581 75 496 160 370 - - 62 838 - - 49 077 51 983 76 391 36 690 16 053 39 903 16 053 33 942 22 014 - 938 715 266 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 35.
Board and executive management emoluments (continued) Executive management 2023 Mr S. Munzhedzi (Chief Executive Officer) (ex officio) C.H.

Mbizvo - Head of Branch: Biodiversity Research, Policy and Knowledge Management L. Sithole - Chief Financial Officer M.J. Netshiombo - Chief Director: Human Resources C.K.
Willis - Chief Director: Conservation Gardens and Tourism R.J. Sebola - Chief Director: Biosystematics and Collections D. Pillay - Chief Director: Biodiversity Planning and Policy Advice M. Barnett - Leader: Climate Fund E.M. Mashile: Chief Operating Officer L. Mudimeli Managing Director NZG T.R.
Frantz - Chief Director: Biodiversity Research, Information and Monitoring Basic Non- pensionable allowance Pension and medical benefits total South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 35.
Board and executive management emoluments (continued) 2022 Basic Non- pensionable allowance Pension and medical benefits total Mr S. Munzhedzi (Chief Executive Officer) (ex officio) C.H.
Mbizvo - Head of Branch: Biodiversity Research, Policy andKnowledge Management L. Sithole - Chief Financial Officer M.J. Netshiombo - Chief Director: Human Resources C.K.
Willis - Chief Director: Conservation Gardens and Tourism R.J. Sebola - Chief Director: Biosystematics and CollectionsRJ Sebola - Chief Director: Biosystematics and Collections D. Pillay - Chief Director: Biodiversity Planning and Policy Advice M. Barnett - Leader: Climate Fund E.M. Mashile: Chief Operating Officer L. Mudimeli Managing Director NZG T.R.

Frantz - Chief Director: Biodiversity Research, Information and Monitoring 36.
Financial instruments disclosure categories of financial instruments 2023 Financial assets Trade and other receivables from exchange transactions Cash and cash equivalents Financial liabilities At amortised cost total 12 527 422 503 006 698 515 534 120 12 527 422 503 006 698 515 534 120 At amortised cost total Trade and other payables from exchange transactions 71 652 573 71 652 573 268 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 36.
Financial instruments disclosure (continued) 2022 Financial assets Trade and other receivables from exchange transactions Other receivables from non-exchange transactions Cash and cash equivalents Financial liabilities total At amortised cost 7 981 174 7 981 174 711 213 711 213 479 189 069 479 189 069 487 881 456 487 881 456 At amortised cost total Trade and other payables from exchange transactions 54 825 751 54 825 751 37.
Segment information general information Identification of segments The entity is organised and reports to management on the basis of three major functional areas: primary, secondary and tertiary educational services.

The segments were organised around the type of service delivered and the target market.

Management uses these same segments for determining strategic objectives.

Segments were aggregated for reporting purposes.


The segmental information have been prepared in accordance with the Standards of Generally Recognised Accounting Practice (GRAP), issued by the Accounting Standards Board in accordance with Section 91(1) of the Public Finance Management Act (Act 1 of 1999).

The segment information have been prepared on an accrual basis of accounting and are in accordance with historical cost convention as the basis of measurement, unless specified otherwise.
They are presented in South African Rand.

Information reported about these segments is used by management as a basis for evaluating the segments’ performances and for making decisions about the allocation of resources.

The disclosure of information about these segments is also considered appropriate for external reporting purposes.
types of goods and/or services by segment These reportable segments as well as the goods and/or services for each segment are set out below: Reportable segment goods and/or services Conservation gardens and tourism National Botanical Gardens and related materials Science policy and research Biodiversity and zoological research and policy advice Zoological garden and tourism National Zoological Gardens and related materials 269 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 37.
Segment information (continued) Segment surplus or deficit, assets and liabilities 2023 Revenue Revenue from non-exchange transactions Revenue from exchange transactions Interest revenue total segment revenue Head office revenue Entity’s revenue Expenditure Salaries and wages Other expenses total segment expenditure total segmental surplus/(deficit) Head office expenditure Total segmental surplus Total revenue reconciling items Entity’s surplus (deficit) for the period conservation garden and tourism Science policy and research Zoological garden and tourism total (241 758 369) 76 090 849 257 554 789 91 887 269 Additions to non-current assets, total assets and total liabilities of segments have not been disclosed as the amounts are not regularly provided to management for review.
270 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 37.
Segment information (continued) 2022 Revenue Revenue from non-exchange transactions Revenue from exchange transactions Interest revenue total segment revenue Head office revenue Entity’s revenue Expenditure Salaries and wages Other expenses total segment expenditure total segmental surplus/(deficit) Total revenue reconciling items Head office expenditure Total segment surplus Entity’s surplus (deficit) for the period conservation garden and tourism Science policy and research Zoological garden and tourism total - (176 385 675) 117 116 623 32 420 976 Additions to non-current assets, total assets and total liabilities of segments have not been disclosed as the amounts are not regularly provided to management for review.
Information about geographical areas Science policy and research segment is not defined to a specfic geographical location.

The entity’s conservation garden and tourism operations are in eight of the nine provinces.

The entity’s zoological garden operates in the Gauteng province.
271 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 37.
Segment information (continued) The table below indicates the relevant geographical information after eliminating inter segmental transfers: 2023 Eastern Cape Free State Gauteng Kwa-Zulu Natal Limpopo Mpumalanga Northern Cape Western Cape total External revenues from non-exchange transactions External revenues from exchange transactions total expenditure - 30 958 232 091 051 - - 50 667 36 538 280 200 232 489 414 (71) Non-current assets are excluded from the above table as the necessary information is not available and the cost to develop it would be excessive.
2022 Eastern Cape Free State Gauteng Kwa-Zulu Natal Limpopo Mpumalanga Northern Cape Western Cape total External revenues from non-exchange transactions External revenues from exchange transactions total expenditure - - 307 822 830 50 - 28 650 - 50 970 307 902 500 (76) Non-current assets are excluded from the above table as the necessary information is not available and the cost to develop it would be excessive.
272 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 38.

Irregular and Fruitless and wasteful Expenditure Irregular expenditure Fruitless and wasteful expenditure closing balance *Refer to reconciling notes in the annual report An amount of R796 944 has been condoned by National Treasury.
(1) Amounts of material losses through criminal conduct 1 894 586 10 832 1 905 418 8 712 501 - 8 712 501 Material losses through criminal conduct - - (2) criminal or disciplinary steps taken as a result of losses, irregular and fruitless and wasteful expenditure Disciplinary processes were implemented against the responsible officials 446 271 8 510 426 39.
Services in-kind Use of buildings and facilities Volunteers 23 423 606 718 547 24 142 153 16 623 926 842 310 17 466 236 The NZG uses buildings and facilities situated at Boom Street, Pretoria and Mokopane which belong to the Department of Public Works.

These buildings and facilities are used in a variety of ways including offices, animal holding facilities, research, restaurants and entertainment.
Services derived from volunteers is for the hours of work performed by the volunteers in the Education Center and CREW program.

273 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Figures in Rand20232022Notes to the Annual Financial Statements 40.
Prior period errors The correction of the errors results from the review of Property, Plant and Equipment and the previously recognised value of Hertitage Assets.
The correction of the error(s) results in adjustments as follows: Statement of Financial Position Property, plant and equipment Heritage assets Accumulated Surplus - prior year adjustments opening balance Accumulated Surplus - net surplus Statement of Financial Performance Depreciation Net surplus As previously stated 387 582 619 21 646 463 - Prior period error adjustment 34 451 (3 000 000) 2 907 919 Amount restated 387 617 070 18 646 463 2 907 919 (32 478 606) 57 630 (32 420 976) As previously stated 35 536 807 32 478 606 Prior period error adjustment 57 630 (57 630) Amount restated 35 594 437 32 420 976 274 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023Notes to the Annual Financial Statements Annexure A - Donations, other grants and sponsorships government Department of Forestry, Fisheries and the Environment Department of Science and Innovation National Research Foundation (NRF) South African Environmental Observation Network (SAEON) South African Institute for Aquatic Biodiversity (SAIAB) Water Research Commission Foreign European Commission Research Executive Agency Frence Development Agency (AFD) & (FFEM) the Frech Facility for Global Environment Global Biodiversity Information Facility (GBIF) Global Environment Facility (via Development Bank of South Africa) Global Environment Facility (via Development Bank of South Africa) Government of Flanders Helmholtz-Zentrum Zentrum für Material
 und Küstenforschung GmbH JRS Biodiversity Foundation Royal Botanic Gardens Kew Swiss Federal Office for the Environment (FEON) (via UNEP - WCMC) The Adaptation Fund The Rufford Foundation Traffic International UN Environment - World Conservation Monitoring Centre United Nations Development Programme (UNDP) United Nations Environmental Programme (UNEP) United Nations Environmental Programme (UNEP via DFFE) Individuals and Organisations Friends of the National Zoo Freshwater Research Centre HR Smith Group
 Limited Inqaba Biotech Institute of Natural Resources The Botanical Society of South Africa Whitehead Scientific (Pty) Ltd World Wide Fund for Nature - South Africa (WWF-SA) March 2023 March 2022 86 302 000 10 000 000 3 091 565 205 956 212 650 - 99 812 171 80 536 000 44 100 827 12 493 256 - - 1 889 985 139 020 068 1 911 322 19 976 821 334 725 - 211 877 18 000 000 5 719 386 14 497 865 411 627 2 016 985 4 286 582 1 188 919 - - 96 268 - 1 006 708 - 3 200 000 72 524 360 - 165 323 204 471 - 60 000 3 308 780 - 219 649 3 958 223 - 18 038 074 - - 888 270 3 804 985 2 110 060 - 12 766 930 45 612 - 369 981 6 929 272 464 412 - 45 752 321 16 893 72 228 - 4 000 20 625 3 371 176 7 000 - 3 491 922 275 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 Annexure A - Donations, other grants and sponsorships trusts Estate Late Y.E.
Parfitt Botanical Education Trust Estate Late J.E.
Hodgson Fitzroy Charitable Trust Frances M. Hawes Bequest HR Hill Trust Mapula Trust WWF Nedbank Green Trust March 2023 March 2022 30 000 - 10 000 50 000 - 130 041 669 786 - 889 827 30 000 25 000 - 100 000 472 96 345 - 249 000 500 817 276 South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 Supplementary Information Other Bench Donations Sundry Donations 60 000 6 938 66 938 25 000 2 189 27 189 Total donations, grants and sponsorships 177 251 559 188 792 317 Conditional donations, grants and sponsorships Conditional infrastructure grant Unconditional donations, grants and sponsorships Bequests Donations Management fee Agency (excluded from Revenue) Service Provider 65 618 463 83 302 000 21 934 359 30 000 2 038 108 - South African National Biodiversity Institute • Annual Report 2022/23South African National Biodiversity InstituteFinancial Statements for the year ended 31 March 2023 278 South African National Biodiversity Institute • Annual Report 2022/23 Additional financial information 279 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Contract expansions and variations Project Description Name of Supplier Employee Wellness Services Workforce Healthcare Supply, delayed installation and commissioning of
 incinerator and 36 maintenance Masston Construction Projects (Pty) Ltd Contract Number Original contract value Contact modification type (expansion or variation) Value of previous contract expansion or variations Value of current contract expansion or variation Variation HR336/2019 R1 600 000.00 R0.00 R0.00 Expansion NZG359/2020 R10 500 578.70 R0.00 R751 559.50 Assist in reviewing SANBI’s vision and mission and developing its value proposition.
A multidiplinary team as principal agent from the sanbi panel of professionals G360/2020 for the assessment, design and project management of renovations and upgrades to various infrastrure assets at the walter sisulu national botanical garden Spatial biodiversity planning and ecological infrastructure specialist to oversee ecological infrastructure for water security (ei4ws) project Lease agreement of the Coffee Shop at Kirstenbosch Lease Agreement of the restaurant at Kirstenbosch Cleaning services Security and cashier services at the Thohoyandou NBG Security and cashier services at the Kwazulu Natal Botanical Garden MK People Skills Variation Q7710/2021 R234 111.70 R0.00 R0.00 BVI Consulting Engineers Expansion Q7121/2021 R592053 R0.00 R85 662.01 RESILIENCE ENVIRONMENTAL ADVICE (PTY) LTD Westville Bookkeeping Services CC, trading as Vida e Caffe Moyo At Kirstenbosch (Pty) Ltd REL Commercial and Residential Cleaning Services Mmaketse Projects Management and Services Siyejabula Security Solution Expansion Q7307-2021 R498 283.50 R0.00 R0.00 Variation R0.00 R0.00 R0.00 Variation R0.00 R0.00 R0.00 Variation Q6701/2019 R398 352.00 R0.00 R49 794.00 Variation G284/2017 R2 902 395.30 R0.00 R4 976.70 Variation G388/2021 R4 438 774.16 R0.00 R65 000.00 Enterprise licensing software Microsoft Ireland Expansion Q7191/2021 R28 713 406.65 R0.00 R233 646.77 Operations Limited Design and implement a National Biodiversity Information System Paradigm Group Variation BIM234/2016 R4 348 200.00 R0.00 R0.00 280 South African
 National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Contract expansions and variations Project Description Name of Supplier Tshipembe Msanzi Projects Flow Communications Cleaning and hygiene services for three gardens of SANBI: Free State, Walter Sisulu and Kwazulu Natal NBG’s Adversiting/PR agency services to all gardens within the SANBI portfolio except Kirstenbosch National Botanical Garden.
Pest control services to SANBI at NZG Contract Number Original contract value Contact modification type (expansion or variation) Value of previous contract expansion or variations Value of current contract expansion or variation Variation SANBI:G347/2019 R4 170 021.01 R0.00 R463 335.06 Expansion Q7762/2021 R990 288.00 R0.00 R117 334.50 Fumigation Worx Variation NZG348/2019 R1 620 287.09 R0.00 R180 031.92 Cleaning services at Kwelera NBG Red Alert cleaning service Variation Q6556/2019 R199 388.20 R0.00 R29 908.23 Armed response services at Free State NBG SITA RFB1183/2013 contract to provide information ,Communication and Technology ICT support services to the SANBI Capacity development and trianing support to the SANBI-GBIF node in the arena of Biodiversity informatics which inclused skills in data mobilization, data management, publishing, analysis and use.
Technical specialist in spatial biodiversity planning and ecological infrastructure to develop consolidated maps of ecological infrastructure and associated technical documentation for demonstration catchments in the ecological infrastructure for water security (ei4ws) project.

Consulting engineering firm at the Free State NBG for the design and build of a new deck at the ZIZI restaturant area .
Rencap CC/ Senforce Columbus Expansion Q5784/2017 R406 157.03 R0.00 R40 615.70 Variation SANBI :IT355/2019 R17 180 149.62 R0.00 R2 548 560.77 Vernon Visser Variation Q7083/2021 R60 000.00 R0.00 R9 000.00 Leo Quayle Expansion Q7318/2021 R221 200.00 R0.00 R31 000.00 BVI Consulting Engineers Variation Q6039/2018 R207 000.00 R0.00 R2 935.00 281 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Contract expansions and variations Contract Number Original contract value Contact modification type (expansion or variation) Value of previous contract expansion or variations Value of current contract expansion or variation Expansion G284/2017 R2 902 395.30 R4 976.70 R61 711.59 Expansion Q6474/2019 R427 800.00 R0.00 R4 312.50 Expansion NZG407/2021 R7 333 764.25 R0.00 R645 375.88 Project Description Name of Supplier Mmaketse Project Management Services - 2385-GAR-GTHO-1- GTHO Phepha MV Security Superpro Alarms Lilotaki Construction (Pty) Ltd Security and cashier services at the Thohoyandou NBG Armed response for Lowveld Refurbishment of the following facilities : Elevated Walkway , Hippo Ablution , Gorilla Ablution , New Section Ablution and the Zoo Loop Ablution for SANBI at the National Zoological Garden Physical guarding at the Kwazulu Natal herbarium Qiniso Security Services Variation Q6829/2020 R483 598.00 R0.00 R72 000.00 Tshipembe Msanzi Projects Variation SANBI:G347/2019 R4 170 021.01 R0.00 R231 667.90 Cleaning and hygiene services for three gardens of
 SANBI: Free State, Walter Sisulu and Kwazulu Natal NBG’s Interpretive and directional signage for SANBI XXL Displays CC Variation G264/2017 R0.00 R0.00 R0.00 R0.00 Panel appointment, total contract amount not to exceed R4 000 000.00 for 2 service providers Panel appointment, total contract amount not to exceed R4 000 000.00 for 2 service providers Interpretive and directional signage for SANBI METAL GRAPHO (Pty) Variation G264/2017 Contractor for repairs, renovations and upgrades of staff residences and facilities at the lowveld National Botanical Garden Maintenance and support services of the telephone management system at the National Zoological Gardens Matchume Construction Solutions Expansion Q8243/2022 R549 617.25 R0.00 R105 000.00 Innovo Networks Variation Q7275/2021 R234 671.30 R0.00 R19 555.95 282 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Contract expansions and variations Project Description Name of Supplier Morar Incorporated, BDO Advisory Services (PTY) LTD, Bowman Gilfillan Inc. T/A Bowmans, Chapu Chartered Accountants, SAB and T Business Consulting Pty Ltd t/a Nexia SAB & T, and Nexus Forensic Services Pty LtdMorar Incorporated, BDO Advisory Services (PTY) LTD, Bowman Gilfillan Inc. T/A Bowmans, Chapu Chartered Accountants, SAB and T Business Consulting Pty Ltd t/a Nexia SAB & T, and Nexus Forensic Services Pty Ltd Leo Quayle (Patick O’Farrel) Khamanyana Nghoni Enterprise Tshipembe
 Msanzi Projects ADQ Engineering Projects Qualified panel of professional firms to provide forensic investigation services Technical specialist in spatial biodiversity planning and ecological infrastructure to develop consolidated maps of ecological infrastructure and associated technical documentation for demonstration catchments in the ecological infrastructure for water security (ei4ws) project.
Irrigation system repair and upgrades at Kwazulu Natal National Botanical Garden Cleaning and hygiene services for three gardens of SANBI: Free State, Walter Sisulu and Kwazulu Natal NBG’s Consulting mechanical engineer from the SANBI pannel of professionals G360/2020 for the condition assessment, procurement and project management of fit-for-purpose mechanical equipment refurbishment, repairs, Contract Number Original contract value Contact modification type (expansion or variation) Variation Q8205/2022 Hourly charge rate caped at R1 000 000.00 Value of previous contract expansion or variations Value of current contract expansion or variation R0.00 R0.00 Variation Q7318/2021 R221 200.00 R0.00 R0.00 Expansion Q8164/2022 R805 948.00 R0.00 R112 832.72 Variation SANBI:G347/2019 R4 170 021.01 R0.00 R122 783.99 Variation G360/2020-08 R477 324.40 R0.00 R12 021.24 283 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Contract expansions and variations Project Description Name of Supplier Contract Number Original contract value Contact modification type (expansion or variation) Value of previous contract expansion or variations Value of current contract expansion or variation Variation Q8459/2022 Hourly Charge Rate capped at R1 000 000.00 R0.00 R150 000 Per supplier Variation Q6395/2019 R90 000.00 R0.00 R0.00 Variation NZG332/2019 R461 387.28 R0.00 R0.00 Variation NZG331/2019 R2 835 200.00 R0.00 R0.00 Variation NZG352/2019 R4 800 000.00 R0.00 R0.00
 Qualified panel of legal firms to provide legal advisory and support services Provision of the relevant valuation reports for disclosure of post-retirement medical benefits liabilities and long sevice awards liability in the annual financial statements.
Supply and deliver game pellets and dry feeds as and when required for SANBI to the NZG Garden Cowan Harper Madikizela, Cheadle Thompson & Haysom Inc, Cullinan & Associates, Diale Mogashoa, Guy & Associates, Malatji & Co, and RW Attorneys One Pangaea Expertise and Solutions.
Agri Consulting and Projects Pty Ltd Supply and deliver meat carcasses as and when required for SANBI to the NZG Oluhambo Trading Enterprise Supply and deliver various fish products as and when required for SANBI to the NZG Investic & Commercial Trading, Agri Consulting and Projects and Oluhambo Trading Enterprise Supply And Deliver Fresh Fruits & Vegetables to NZG Oluhambo Trading Enterprise Variation SANBI: NZG351/2019 R10 718 310.00 R0.00 R0.00 284 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Disclosures in the Annual Report Irregular expenditure note Opening balance from the previous financial year Add: irregular expenditure Less: irregular expenditure condoned Less: prior year error Less: irregular expenditure not condoned and removed Less: irregular expenditure recoverable Less: irregular expenditure not recovered and written off Closing balance Reconciling notes to the annual financial statement disclosure Irregular expenditure that was under assessment in 2021/22 Irregular expenditure that relates to 2020/21 and identified in 2021/22 Irregular expenditure incurred Total 2022/23 2021/22 - 1 894 586.04 -796 944.01 - - - - 1 097 642 - - 1 894 586 1 894 586 146 182 085 8 712 501 -154 375 634 -518 952 - - - - - 45 746 8 666 755 8 712 501 - - - - Details of current and previous year irregular expenditure (under assessment, determination, and investigation) Irregular expenditure under assessment Irregular expenditure under determination
 Irregular expenditure under investigation Total 741 913.00 - 651 370 1 393 283 Details of current and previous year irregular expenditure condoned Irregular expenditure condoned Total 796 944 796 944 154 375 634.00 154 375 634 Details of current and previous year irregular expenditure removed - (not condoned) Irregular expenditure not condoned and removed Total Details of current and previous year irregular expenditure recovered Irregular expenditure recovered Total Details of current and previous year irregular expenditure written off (irrecoverable) Irregular expenditure written off Total - - - - - - Details of non-compliance cases where an institution is involved in an inter-institutional arrangement (where such institution is not responsible for the non-compliance) None Total - - - - - - - - - - 285 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Disclosures in the Annual Report 2022/23 2021/22 Details of non-compliance cases where an institution is involved in an inter-institutional arrangement (where such institution is responsible for the non-compliance) None Total - - - - Details of current and previous year disciplinary or criminal steps taken as a result of irregular expenditure Disciplinary steps taken The contracted amount was exceeded without proper approval by the delegated official.
The responsible officials were taken through discipinary processes.

The services and goods were received without following proper procurement processes.

The responsible officials were taken through discipinary processes.
446 271.07 15 324 - 8 495 102 446 271.07 8 510 426.00 286 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Disclosures in the Annual Report Reconciliation of fruitless and wasteful expenditure Opening balance Add: Fruitless and wasteful expenditure confirmed Less: Fruitless and wasteful expenditure written off Less: Fruitless and wasteful expenditure recoverable Closing balance 2022/23 2021/22 620 064.00 10 409.85 -486 636.00 - 620 064.00 - - - 143 837.85 620 064.00 Reconciling notes to the annual financial statement disclosure Fruitless and wasteful expenditure that was under assessment in 2021/22 Fruitless and wasteful expenditure that relates to 2021/22 and identified in 2022/23 Fruitless and wasteful expenditure for the current year Total - - 10 409.85 10 409.85 Details of current and previous year fruitless and wasteful expenditure (under assessment, determination, and investigation) Fruitless and wasteful expenditure under assessment Fruitless and wasteful expenditure under determination Fruitless and wasteful expenditure under investigation Total Details of current and previous year fruitless and wasteful recovered Fruitless and wasteful expenditure recovered Total 15 000 0 0 15 000.00 0 - Include discussion here where deemed relevant.
Details of current and previous year fruitless and wasteful expenditure written off (irrecoverable) Fruitless and wasteful expenditure written off Total 486 636.00 486 636.00 Include discussion here where deemed relevant.
- - - 0 0 620 064.00 620 064.00 0 - 0 - Details of current and previous year disciplinary or criminal steps taken as a result of fruitless and wasteful expenditure Disciplinary steps taken The circumstances which led to the incurrence of fruitless and wasteful expenditure were found to have been outside the control of SANBI due to its inability to operate during the unforeseen and unplanned lockdown restrictions.

Include discussion here where deemed relevant.
287 South African National Biodiversity Institute • Annual Report 2022/23 South African National Biodiversity Institute Procurement by other means No Project Description Name of Supplier Contract Number Type of procurement by other means Value of transaction/ contract Supply of regeants consumables LTC Renewal of software Raymond Rott Bioshere digitization Bioshere digitization Servicig of lifts Schindler Servicig of lifts Kone Artists Breakout Events No contract awarded No contract awarded No contract awarded No contract awarded No contract awarded No contract awarded Sole source R953 350.00 Sole source R538 536.95 Sole source R3 316 964.00 Single source R500 000.00 Single source R521 948.89 Single source R1 483 086.00 288 South African National Biodiversity Institute • Annual Report 2022/23