c) Treasury Regulation 17.1.2 requires the sources of the transactions in a clearing account to be readily identifiable, as well as monthly reconciliations to be performed to confirm the balance of the account. This information could not be provided for the accounts payable clearing account balance of R2 982 471 included in accounts payables of R74 045 704 (2009: R13 214 702), as disclosed in note 8 to the financial statements.