Financial performance: The institution did not: (i) implement proper record keeping in a timely manner to ensure that complete, relevant and accurate information is accessible and available to support financial and performance reporting; (ii) implement controls over daily and monthly processing and reconciling of transactions; (iii) prepare regular, accurate and complete financial and performance reports that are supported and evidenced by reliable information; and (iv) design and implement adequate formal controls over IT systems to ensure the reliability of the system and the availability, accuracy and protection of information.