. Non-compliance with regulatory and reporting requirements (PFMA and Treasury Regulations) - The Accounting Officer did not take steps to prevent irregular expenditure and fruitless and wasteful expenditure, as required by the PFMA. For 11 months, the Department did not have a Human Resource Plan as required by Public Service Regulations. The plan was only approved in March 2012. Goods and services with a transaction value of between R10 000 and R500 000 were procured without obtaining written price quotations from at least three different prospective providers as per the requirements of National Treasury Regulations. This issue was also raised in the 2010/11 financial year. Financial statements submitted for auditing was not prepared in all material respects in accordance with the PFMA and these were subsequently corrected, hence the unqualified audit opinion.