The PSC report found that there was no reason for the cycle of qualified audits and poor performance management not to be broken decisively. The poor use of performance agreements (PAs) as an accountability mechanism was also a recurring concern; these agreements were not always entered into, or were concluded late. In some instances, officials receive performance bonuses without concluding PAs. It was an indictment on the Executive and Heads of Departments that the completion of PAs was ignored to a point where the President found it necessary to highlight it in the State of the Nation Address.