a) The Accounting Authority did not submit the proposed strategic plan to the executive authority for approval at least 6 months before the start of the financial year of the designated department, or another time period as agreed to between the executive authority and the public entity in contravention with the requirements of Treasury Regulations 30.1.1; b) Contrary to the requirements of Treasury Regulations 8.2.3, payments due to creditors were not made within 30 days from receipt of invoice; c) The Accounting Authority did not establish procedures for quarterly reporting to the executive authority in order to facilitate effective performance monitoring, evaluation and corrective action as required by Treasury Regulations 30.2.1; and d) The entity did not have a fully constituted board of directors as a result of certain vacant positions stipulated in section 7 of the National Health Laboratory Services Act No. 37 of 2000.