a) The existence, completeness, valuation and allocation to the value of R178.1 million of payables stated at R879.2 million in note 13 to the financial statements due to the limitations placed on the scope of the work as sufficient and appropriate evidence was not available for audit purposes. b) The existence of payments to the value of R35,1 million included in payables stated at R879,2 million in note 13 could not be verified as sufficient and appropriate evidence was not provided. c) The Agency's records did not permit the application of alternative audit procedures regarding the payables.