The Auditor-General reported the following: a) "The Accounting Officer did not ensure that amounts included in the suspense accounts relating to payments received from debtors, were cleared and correctly allocated to the relevant debtor accounts on a monthly basis as required by Section 17.1.2 (b) of the Treasury Regulations. The balances for these accounts amounted to R22.383 million (2008: R16.620 million) at year-end. b) The goods received control account included long-outstanding amounts totalling R4.080 million (2008: R8.991 million).These amounts had accumulated as from 2005/06. Had these amounts been properly accounted for, payables would have decreased by R4.080 million (2008: R8.991 million), expenses decreased by R3.723 million and accumulated reserves increased by R357 million".