1. The department does not apply GRAP 103 in recognising any of its assets, and therefore is not required to apply the standard to any of its artwork. Furthermore, SSA does not have heritage assets as defined and recognised by GRAP 103. GRAP 17 is however used to recognise assets.
2. Artwork is included in the SSA assets register. Verification of artwork occurs with the normal verification of other assets’ classes and have been audited as part of the statutory audit by the Office of the Auditor General.