4.1.2 The DCS' audit qualification was again based on its inadequate asset management. It had understated movable tangible capital assets to the approximate value of R88 million as these could not be physically traced to the asset register; movable tangible capital assets were overstated to the approximate value of R36 million and could not be physically verified; and, movable tangible capital assets were understated to the approximate value if R16 million and did not reflect appropriate costs or fair values.