4. Administration expenses The Auditor-General identified the following: a) Sufficient, adequate and appropriate supporting documentation for an amount of R1 348 000 included as part of employee costs which forms part of the administration expenditure could not be obtained. b) The entity did not straight line the operating lease payments over the period of the lease contract. As a result, the operating lease amount included in administration expenditure is overstated by R263 000 and trade and other payable from exchange transaction is overstated by