a) Included in note 29, impairments and other provisions, to the financial statements are receivables for departmental receivables revenue debt balances that are outstanding for longer than three years amounting to R36,3 million (2010: R36,5 million), which the department impairs in accordance with its policy on impairments. Sufficient appropriate audit evidence could not be obtained to conclude on the existence, completeness, valuation and allocation and obligations of the other provisions balance due to the limitation reported in receivables for departmental revenue debt balance.