c) In certain cases expenditure was incurred without the approval of a delegated official as per the requirements of section 44 of the Public Financial Management (PFMA) Act and Treasury Regulations (TR) 8.2.1 and 8.2.2. d) Payment due to creditors were not always settled within 30 days from the receipt of an invoice as per the requirements of section 38(1)(f) of the PFMA and TR 8.2.3.