15. Disclosure The Auditor-General identified the following: a) The amounts per the disclosure notes to the financial statements must agree to the statement of financial position, statement of financial performance, statement of changes in net assets and the cash flow statement. b) The reserves balance at 31 March 2009 of R45 797 000 as disclosed in note 28 differs by an amount of R9 453 000 as compared to the amount disclosed in the statement of changes in net assets. c) The restated amount at 31 March 2009 (after taking into account the prior years errors) differs by an amount of R1 058 000 as compared to the amount disclosed in the statement of change in net assets.