Reasons for non-compliance to prescripts of the AGSA: The AG found that non-compliance was due to the following reasons: . Lack of review and monitoring of compliance with applicable laws and regulations in terms of disclosure; lack of oversight responsibility regarding performance reporting and related internal controls; and lack of procedures in place to enable and support understanding and execution of internal control objectives, processes and responsibilities. . Regular, accurate and complete performance reports were not always prepared as well as internal control deficiencies were not identified and communicated in a timely manner to allow for corrective action to be taken. . Management had still not approved the IT governance and controls framework as they are awaiting DPSA guidance and lack of oversight responsibility regarding compliance with applicable laws and regulations and related internal controls. AG's Recommendations