. The fact that 42 per cent of targets are not time bound in the Framework for Managing Programme Performance Information; . The finding that employees performed work outside without written permission; . The insufficient evidence that bids were used for tenders of R500 000.00; . That the human resource plan is not in place; . The non-compliance with Public Finance Management Act (PFMA) and Treasury Regulations; and . That the Annual Financial Statements had material misstatements that could have been avoided if there was an effective review mechanism in place.