Supporting documentation for receipts and receivables was not submitted to auditors. There was also an unreconciled and unexplained difference of R22,6 million between debtors age analysis and the accounts receivable of R68 million as disclosed in the financial statement. Consequently auditors were unable to confirm the occurrence, cut-of , completeness and accuracy of the rights to receivables of revenue of R148,9 million and the existence, completeness, valuation and allocation and rights to receivables of R68 million.