a) The project advance balance of R4 641 510 included in accounts payables of R74 045 704 (2009: R13 214 702), as disclosed in note 8 to the financial statements, does not correspond to the balance of R1 882 157 per the reconciliation. The entity did not reconcile the difference of R2 759 353 between the financial statements and the underlying accounting records. Consequently, project advance account is overstated by R2 759 353.