The total revenue of the Department for the 2010/11 financial year was R1 billion comprising annual appropriation of R995.8 million and departmental revenue of R30.3 million. However, the A-G reported that he did not obtain sufficient appropriate audit evidence to satisfy himself as to the completeness, accuracy and classification of the departmental revenue of R30.3 million because the Department could not provide sufficient appropriate audit evidence to support journal entries of R50.4 million debited to revenue. It is therefore imperative to ascertain from the Department what the R50.4 million journal entry was debited for.