a) The receivables for departmental revenue balance of R72,2 million (2010: R72,5 million) included in disclosure note 24 to the financial statements, is misstated as a result of omissions in respect of payments received and not recorded, amounts due not being raised and incorrect interest calculations on outstanding balances. The Department did not identify and correct all the errors that exist in the balance as a result the extent of the error cannot be determined. The Department's records did not allow for the performance of alternative audit procedures to satisfy the Auditor-General of the receivables for departmental revenue. Consequently, there was insufficient appropriate audit evidence to satisfy the Auditor-General as to the existence, completeness, valuation and allocation of and rights pertaining to the receivables for departmental revenue balance.