The Department in its Main Account too has begun the process of improving on its financial management, and this may improve in the future years. In relation to the Main Account (Vote 38), the Department received a qualified audit on issues relating to expenditure for tangible assets and prepayments and advances, goods and services, irregular expenditure, commitments, immovable tangible capital assets, movable tangible capital assets, contingent liabilities, and loans. An emphasis of matter was given on material under spending of the vote and financial reporting framework.