The Auditor-General reported that "inter-departmental receivables owed by a number of national departments and national public entities amounted to R419 million (31 March 2008: R48 million). This has been outstanding for more than two years. Management did not implement appropriate steps to collect money owed and further did not assess the recoverability of the long-outstanding debts. The receivables amount disclosed is thus overstated by an unknown amount and the provision is understated due to the assessment not being performed".