The Auditor-General expressed a qualified opinion on the financial state of the Department. The management of moveable and immoveable assets remain a cause of qualification. The Department could not provide sufficient appropriate audit evidence for the R76 billion disclosed, while "records did not permit the application of alternative procedures". Emphasis of matter is due to the corresponding figures for operating leases for 31 March 2011 requiring restatement due to a technical error. as well as irregular expenditure to the amount of R799.3 million, which was not done according to National Treasury Regulations.