## 3.3 Invalid Debtors 

The auditors noted, after a comprehensive analysis of a portion of the debtors accounts executed by the Corporation, that P48.36 million (2017:P22.45 million) worth of incorrect bills were recorded in the customer accounts. 

In response management stated that they would, on a monthly basis, systematically review debtors to identify non-genuine debtors with the objective of cleaning them at central level. 

## 3.4 Un-invoiced Plots 

The auditors had pointed out as in the previous year, that a number of plots had not been billed, which made recoverability of the outstanding amounts doubtful given the lapse of time and high aggregate debt levels. The total estimated revenue in the year under review due to customers not being invoiced was P25.36 million (2017: P36.01 million). 

In response management stated that billing exception management would be properly and strictly monitored at each Management Centre by ensuring that all the exception reports were cleared before period closure. Management further stated that the new structure had allocated resources to address issues of exceptions. 

## 3.5 Reconciliation of Consumer Debtors 

The auditors noted as in the previous year, that there was an unreconciled difference of P1.5 million (2017:2.46 million between the debtors listing and the general ledger, an indication that the reconciliation was not a monthly routine. 

In response management stated that they would endeavour to consistently work on the differences noted to achieve desired results. 

## 3.6 Out of Period Billing 

The auditors noted that at the end of the financial year under review, the Corporation was lagging behind on consumer billing, with a number of bills amounting to P37.52 million for 2017/2018 being processed in the financial year 2018/2019. 

In response management stated that billing exception management would be properly and strictly monitored at each 

