a) The accounts receivable balance of R131 734 438, as disclosed in note 4 to the financial statements, does not correspond to the balance of R151 666 697 per the sub-ledger. The entity did not reconcile the difference of R19 932 259 between the financial statements and the underlying accounting records. Consequently, the accounts receivable balance is understated by R19 932 259. The effect on other account balances or classes of transactions contained in the financial statements was not determined.