3.3 Invalid Debtors 3.4  Un-invoiced Plots 3.5  Reconciliation of Consumer Debtors  3.6  Out of Period Billing  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.  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. 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.  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  199 