a) The entity did not provide sufficient appropriate audit evidence to support cash and bank of R301 214 disclosed in note 8 to the financial statements. b) The entity did not provide sufficient appropriate audit evidence to support the reconciling items totalling to R1 676 329 between cash and cash equivalents stated in the statement of the financial position at R2 034 741 (overdraft) and the cash at banks amount stated on the year end bank reconciliation at R13 835 826; and cash at bank of R282 234 indicated on the bank reconciliation does not correspond to the amount of R27 700 330 confirmed by financial institutions.