The Department could not provide sufficient appropriate audit evidence to support the departmental receivables for revenue balance amounting to R25.6 million. These receivables were in relation to interest, dividends and rent on land. Receivables for departmental revenue are divided into opening balance, less-amount received and add-amounts recognised. The following amounts were recorded: R10.437 million for opening balance, nothing for less-amounts received and R15.130 for add-amount recognised. The total amount was R25.567 million (R25.6 million). The A-G reported that there were no satisfactory alternative audit procedures that could be performed to obtain reasonable assurance that all the receivables for departmental revenue were properly recorded.