4.2 Adjustments to 2010/11 Annual Financial Statements In light of the withdrawal of the financial statements of 2010/11, the following major corrections were made on: aircraft values, rotable values, and current asset values. These errors originated from non-compliance with accounting policies. These were as a result of human error and a lack of controls in the finance section due to insufficient skills and staff. Furthermore, the following corrective measures were implemented: improved accounting policies and procedures, improved internal controls to prohibit recurrence of errors, improved IT systems, skills have been upgraded and vacancies have been filled.