. Reliability of information . Validity: Actual reported performance had occurred and pertained to the entity. For the reported target: grant beneficiaries on SOCPEN, that were material by nature and amount, the validity of the reported target could not be established as sufficient appropriate audit evidence and/or relevant source documentation could not be provided. Grants beneficiaries were audited based on a statistical sample and it could not be confirmed for 1.52% of the sample audited that the beneficiary qualified for the grant.