a) The Accounting Officer did not provide Parliament with the strategic plan at least 10 days prior to the discussion of department's budget vote, as required by National Treasury Regulations 5.2.1 and 5.2.2. b) The Accounting Officer did not ensure that the Department had and maintained an effective, efficient and transparent system of internal control regarding performance management, which described and represented the how the institution's processes of performance planning, monitoring , measurement, review and reporting was conducted, organised and managed as required by section 38(1)(i)and (b) of the PFMA. c) The strategic plan of the Department did not include measurable objectives, expected outcomes, programme outputs, indicators(measures) and targets for all of the entity's programmes as required by National Treasury Regulation 5.2.3(d).