2. Inventory The Auditor General reported the following: a) "Inventories state that the cost of inventories shall comprise all costs of purchase, conversion and other costs incurred in bringing the inventory to their present location and condition. b) A status report generated on the non-integrated stock system includes job tickets amounting to R2.784 million (2008: R4.278 million) which had not been properly allocated and included in the financial system. The GPW could not provide sufficient and appropriate audit evidence to confirm the accuracy of the applicable balances and accounts".