3.5.1 The DCS was unable to provide supporting documents for adjustments to the value of R129 million in the opening balance, and therefore the occurrence, accuracy and completeness of these adjustments could not be verified. The DCS' records also did not allow for an alternative means of verification. 3.5.2 The Auditor-General could not confirm the existence i.e. physically identify major movable tangible assets to the value of approximately R63 million, nor could the completeness of major movable tangible capital assets disclosed in the financial statement be verified.