a) The entity could not provide sufficient appropriate audit evidence to support an amount of R324 026 included in trade and other payables. There were no satisfactory alternative audit procedures that the AG could perform to obtain reasonable assurance that all trade and other payables were adequately recorded. Consequently, the AG could not satisfy himself as to the existence, completeness, rights and obligations and valuation of trade and other payables; and b) Included in trade and other payables is an amount of R518 515 relating to insurance received in advance. The Standard of Generally Recognised Accounting Practice, GRAP 19, Provisions, Contingent liabilities and contingent assets, requires the amount recognised as a provision to be stated at the best estimate of the expenditure required to settle the present obligation at the reporting date. GRAP 19 further states that provisions shall be reviewed at each reporting date and adjusted to reflect the current best estimate. The entity did not review insurance received in advance on 31 March 2011, as required by GRAP 19.