The audit outcome report of 2007-08 reveals that auditors were unable to confirm or verify by alternative means the existence, completeness and valuation of rights and obligations regarding property, plant and equipment valued at R743,6 million. The asset register was not maintained in a logical format to facilitate the verification and identification of the assets of the municipality. Due to inconsistence between the valuation roll and the asset register of the municipality, land registered in the name of the municipality at R25 million could not be confirmed as being correctly valued in the financial statement.