14. Cash flow statement The Auditor-General identified that: a) According to GRAP 2, only actual cash receipts should be included as cash received from stakeholders. b) Not all actual cash flows and movements in net working capital and finance leases were taken into account by ESETA in preparing the cash flow statement. The Committee recommends that the Accounting Authority ensures that: a) Adequate training is provided to staff for the necessary skills for proper and accurate accounting records. b) Adjusting entries are processed to correct errors identified.