It was observed that a significant increase in the number of misconduct cases was reported by departments. The number of cases reported was 1042 cases in 2006/7. Section 86 of the PFMA outlines criminal proceedings that should result from offences, and penalties that should be enforced. The cost of the misconduct reported amounted to R45 million in 2005/6. Departments need to ensure that they also increase the rate of recovering money from officials involved in acts of financial misconduct