4. Accounts Receivable The Auditor-General identified the following: a) The completeness, existence and valuation of water user debtors as disclosed in note 10.1 of the financial statements could not be verified. b) A limited amount of debtors confirmed their balances and the alternative audit procedure did not render satisfactory results c) Reasonable assurance that debtors balance exists and are disclosed at the correct value in the annual financial statements d) The completeness of the trade debtors due to the limitation in the completeness of the water related services revenue could not be concluded.