With regard to "revenue contributions and assessment debtors, a) "Materially incorrect assessments recorded by the Fund; b) Inadequate monitoring of controls over overdue assessment debtors resulted in the accumulation of incorrect provisional assessments and materially incorrect debtors with credit balances; and c) Lack of a proper management framework for the continuous review of the ageing of assessment debtors which resulted in an unreliable ageing of assessment debtors being applied for purposes of determining the provision for credit losses".