a) The Department could not provide sufficient appropriate audit evidence to support journal entries of R50.4 million debited to revenue. The journal entries were based on total receipts from royalty debtors without reconciling the payments received to outstanding debt balances thereby understating the revenue amount. Further, the credit entries in the revenue account include receipts from prospecting fees that have not been appropriately reconciled to outstanding receivables balances. There were no satisfactory alternative audit procedures that could be performed to obtain reasonable assurance that all revenue was properly recorded. Consequently, sufficient appropriate audit evidence was not obtained to satisfy the auditors as to the completeness, accuracy and classification of revenue of R30.3 million.