. Lack of leadership: The Accounting Officer did not exercise oversight responsibility over reporting and compliance with laws and regulations and internal controls. For example, control weaknesses reported were not in all cases analysed by management and appropriate follow-up actions were not taken to address the root causes impacting on the financial and performance reporting. . Governance: Due to inadequate resources within the Internal Audit function, ongoing monitoring and supervision were not undertaken to enable an assessment of the effectiveness of internal controls over compliance and performance reporting. . Finance and performance management: The Department did not always prepare regular, accurate and complete financial and performance reports that were supported and evaluated by reliable information. As a result, material adjustments were made to the financial statements that were submitted for audit and the AG could not verify the validity, accuracy and completeness of the performance information that was reported.