b) The current account balance of R21 112 030 (2009:R8 096 304), as disclosed in note 6 to the financial statements, did not correspond to the balance of R286 529 confirmed by financial institutions. Furthermore, the entity did not reconcile a difference of R20 825 501 between the balance per the general ledger and the amount per bank statement. The entity's records did not permit the application of alternative audit procedures.