For the 2009/10 financial year under review, the Department received a qualified audit report. The reasons cited for such a qualified audit report were that the Accounting Officer of the Department did not ensure that full and proper records of the receivables for Departmental revenue of the Department was kept as per prescribed norms and standards. The Department could not provide sufficient appropriate audit evidence to support the Departmental receivables for revenue balance amounting to R25.6 million. The Audit Report also pointed to some irregular expenditure which was incurred without adhering to the internal delegation of authority, e.g. services rendered prior to approval by the relevant authority. Those were picked up by the internal controls established by the Department and all cases were evaluated and condoned by the Accounting Officer during the year. Although under-spending was reported, the percentage was very low (2.9 percent of the total budget) and this was mainly due to delays in finalising contracts for non-grid service. 7. Report from the Committee on Public Accounts