Botshelo Water delayed the submission of their financial statements due to difficulties in the financial systems to substantiate some of the disclosures made in the financial statements. The Board was simultaneously implementing a new accounting system and some key elements of this process was only finalised by the implementing consultant after year-end. The Auditor-General received the amended and signed set of financials on 13 January 2011 and concluded its report on 12 April 2011.