The erstwhile DME received a qualified audit opinion in the 2009/10 financial year. The basis for a qualified opinion was reported to be that the Accounting Officer of the Department did not ensure that full and proper records of the receivables for departmental revenue were kept as prescribed by the norms and standards in accordance with section 38(1)(a)(i) and section 40(1)(a) of the Public Finance Management Act (Act 1 of 1999).