The Department received a qualified audit opinion on the following basis: . In terms of section 38(1)(a)(i) and section 40(1)(a) of the Public Finance Management Act (Act 1 of 1999) the accounting officer of the Department did not ensure that full and proper records of the receivables for the Departmental revenue were kept as prescribed by the norms and standards. The Department could not provide sufficient appropriate audit evidence to support the Departmental receivables for revenue balance amounting to R25.6 million. There were no satisfactory alternative audit procedures that could be performed to obtain reasonable assurance that all the receivables for Departmental revenue were properly recorded and disclosed. . Interest was not levied and recorded on all outstanding balances and for the individual receivable balances where interest was levied, the rate used was not in accordance with the rate specified by the Minister of Finance, as required by Treasury Regulation 11.1.