The Committee recommends that the Accounting Officer ensures that: a) Adequate evidence exists to conclude when it is probable that economic benefits will flow into the entity for a specific invoice; b) Revenue recorded is complete; and c) The Entity complies with IAS 18. 3. Unrecorded liabilities The Auditor-General identified the following: a) There was no system of control over the recording of outstanding invoices at year-end. b) There were no satisfactory audit procedures to obtain reasonable assurance that all outstanding invoices have been accrued or provided for. c) The completeness of the accrual liability in the annual financial statements could not be concluded. The Committee recommends that the Accounting Officer ensures that: a) Adequate cut-off procedures to guarantee that all transactions for the financial year are recorded in the annual financial statements; and b) Adequate creditor reconciliations is done for all significant creditors at 31 March in order to ensure that all outstanding liabilities have been recorded in the annual financial statements.