a) The entity did not provide sufficient appropriate audit evidence to support property, plant and equipment of R 590 431 420 as disclosed in note 2 to the financial statements. b) The disclosed balance for property, plant and equipment of R590 431 420 did not correspond to the balance of R590 321 705 per the asset register. The entity did not reconcile the difference of R 109 715 00 between the financial statements and the underlying accounting records. Assets of R144 980 were not recorded in the accounting records of the entity.