a) In terms of Chapter 9 of the Departmental Reporting Framework guide non-cash additions represent the fair value of all assets received in kind or donated (non-cash items) from sources outside government during the 2010-11 financial year, and items transferred from another government department without payment. Furthermore, this guide states that the disposals indicate the cost amount as reflected in the asset register for all assets transferred to another government department or donated to another entity outside government. b) Included in disclosure notes 30.2 and 30.3 to the financial statements, non-cash additions stated at R306.9 million and disposals stated at R290.5 million, were materially overstated by internal transfers of movable tangible capital assets between departmental stores. This is as the result of the accounting system (Logis) used by the department being unable to account separately for internal transfers.