3. Goods and services The Auditor-General identified the following: a) The additions for movable tangible assets of R33 800 000 as disclosed in note 30 of the financial statements does not correspond with the additions of R16 160 794 in the asset register. b) The difference is a result of misclassification of expenditure on goods and services as capital expenditure. c) The Department incomplete records did not allow for the application of alternative procedure. d) The effect of the misclassification on the tangible assets balance and on the goods and services amount contained in the financial statements could not be determined.