- The Auditor-General of South Africa raised the following issues related to immovable property during the 2009/10 audit: - The existence, rights, completeness and valuation of infrastructure assets as disclosed in the financial statements could not be established. - Additions to property, plant and equipment disclosed in the financial statements did not agree with the amount reflected in the asset register. - The system that was used for asset management (e-venus) was not integrated with the financial system; hence it was difficult to reconcile the asset register to the general ledger or correctly calculate depreciation. - The municipality did not have enough funds to procure asset management software which supported GRAP 17 compliant information.