7. Material losses through write-off of debtor balances and impairment of infrastructural assets The Auditor-General identified the following: a) As disclosed in note 7 of the financial statements, impairment of infrastructure assets of R446 533 000 occurred as a result of assets not being able to functionally perform as contemplated when they were initially designed, mainly because of limited utilisation and loss of functionality due to siltation. b) As disclosed in note 10.1 of the financial statements, R115 197 000 of long outstanding debt has been written off due to management's assessment that the recoverability of these amounts are slim.