The Auditor-General reported that, during the prior periods, the entity included in its records income and expenses relating to the Road Traffic Infringement Agency (RTIA). The RTIA should have submitted separate financial statements in terms of section 14 (3) of the AARTO Act and the failure to submit separate financial statements resulted in the RTMC's prior period financial statements being materially misstated by the following amounts, after taking corrections of prior period errors into account: