Aging of debtors including accruals - the national departments had 35 days outstanding audit fees of R65 million as at 31 March 2013. For provincial departments the amount of R93 million was still outstanding for 41 days on 31 March 2013. Local government owed the amount of R262 million which was outstanding for 253 days. For statutory bodies an amount of R55 million was aging for 114 days as at 31 March 2013.