3. Repeated areas of concern in financial management and governance can be summarised as follows: . Failure to achieve planned performance targets. . Material misstatements in the annual performance report. . Failure to follow prescribed financial reporting framework. . Proper asset control not in place. . Failure to prevent irregular expenditure (R223 million where procurement and tender procedures were not followed; R2.1 in fruitless and wasteful expenditure). . Failure to pay invoices within 30 days (accruals of R448 million). . Failure to obtain price quotations (below R500000). . Failure to invite competitive bids (above R500000). . Revenue management not timely. . Leadership inadequate in respect of the TPF; monitoring performance information and addressing audit findings. . Financial and performance management lacking; poor record keeping; no proper filing system; failure to prepare regular and accurate reports and insufficient internal controls. . Audit Action plans are not being implemented properly (for instance although the Department developed a plan to address internal and external audit findings adherence to the plan was not monitored by appropriate levels of management).