The overcharge, cited to the clause.
2026-09-02
Audit Workpaper
Kestrel Logistics SA (Pty) Ltd
Corriedale Park, Midrand · Warehouse 3 · Audit window: 2025-09 to 2026-08 · Generated: 2026-09-02 · Broll Property Group · B Sharp Solutions
5 findings · R17 500,00 recoverable · 1 provable · 1 defensible · 3 notes
Findings
| Finding | Clause | Delta | Standing |
|---|---|---|---|
Rates recovery does not match lease amount Provable — rates · high · 2026-04 to 2026-08 (5 periods) | cl. 8 | R7 800,00 | PROVABLE |
Electricity under-recovered vs approved tariff Ledger only · low · 2026-07 | cl. 7 | (R526,00) | NOTE |
Electricity under-recovered vs approved tariff Ledger only · low · 2026-08 | cl. 7 | (R492,00) | NOTE |
VAT off proportion Ledger only · medium · 2026-05 | — | (R1 770,20) | DEFENSIBLE |
Charge with no lease event behind it Ledger only · low · 2026-02 to 2026-03 (2 periods) | — | R9 700,00 | NOTE |
Evidence
Lease agreement · page 1 · clause 8
Clause 8 of Lease agreement — no quotation captured
- Finding detail
- Billed R9900.00 vs permitted R8340.00 (delta R1560.00)
Lease agreement · page 1 · clause 7
Clause 7 of Lease agreement — no quotation captured
- Finding detail
- Billed 2.8500 R/kWh vs approved 3.0500 R/kWh; R526.00 under-recovered this period
Lease agreement · page 1 · clause 7
Clause 7 of Lease agreement — no quotation captured
- Finding detail
- Billed 2.8500 R/kWh vs approved 3.0500 R/kWh; R492.00 under-recovered this period
Lease agreement · page 1 · clause —
No clause captured for Lease agreement — no quotation captured
- Finding detail
- VAT R24782.74 vs expected R26552.94 (15% of R177019.60)
Lease agreement · page 1 · clause —
No clause captured for Lease agreement — no quotation captured
- Finding detail
- Generator diesel recovery (R4850.00)