Of the provincial departments, only two received an unqualified audit opinion which is the North West and the Western Cape. Those who received qualified audit opinion reasons stated were related to immovable tangible assets, receivable for expenditure, impairments, contingent liabilities, fruitless and wasteful expenditure, employee benefits, accruals, commitments and incorrect classification of expenditure. Those provinces are Eastern Cape, Northern Cape, Mpumalanga, KwaZulu Natal, Gauteng and Free State. The Limpopo province received a disclaimer.