a) The Accounting Officer did not take effective and/or appropriate steps to prevent irregular expenditure, as required by section 38 (1) of the PFMA and TR 9.1.1, 16A6.3(c) and 16A6.3 (e). b) All payments due to creditors were not settled within 30 days from receipt of an invoice, as required by section 38(1) (f) of the PFMA and TR 8.2.3. The Committee recommends that the Accounting Officer ensures that: