. The National Treasury should develop mechanisms to increase monitoring to ensure value for money in terms of proper coordination and procurement processes, which will assist the containment of expenditure within the available budget; . Government departments should monitor over spending on compensation of employees over time including managing of sick leave and efficient use of available staff in order to reduce personnel over time; . The National Treasury should work together with the Public Service Commission in addressing the issue of "ghost" employees by, for example, rolling out head count project that was piloted in Limpopo Province to the rest of the country; and . Government, through the National Treasury, should develop plans/mechanisms to monitor the departmental savings without compromising the delivery of services. Report to be considered.