. Reasons for major variances not explained: A total of 46 per cent of major variances between planned and actual achievements were not explained in the annual performance report due to a limited review of the presented annual performance report by the management. . Reported indicators and target not consistent with planned indicators and target: The annual performance report submitted did not include the actual performance of 56 per cent of all planned indicators and targets as specified in the Strategic and Annual Performance Plan for the year under review, as required by the PFMA. This was due to lack of monitoring of the completeness of reporting documents by management.