. Targets should be developed in order to adhere to the SMART criteria during the strategic planning process annually. The department must ensure compliance with the National Treasury Framework; . The department must ensure that outcomes of performance targets are reported based on actual performance that can be substantiated with supporting evidence; . Management should ensure that all internal control deficiencies are addressed; . Management should address all relevant IT risks and controls within the department; . Proper processes should be implemented to ensure that possible irregular expenditure is investigated in the year that it was identified; . Cases relating to prior years possible irregular expenditure should be finalised as a matter of urgency in order to ensure that effective and appropriate disciplinary steps are taken timeously against any official in the service of the department who contributed towards incurring irregular and fruitless and wasteful expenditure; . Management should ensure that all internal control deficiencies are addressed; . All staff that override or ignore an internal control (which is a non compliance) with approved policies and procedures should be investigated and disciplined. Staff must be held accountable for their actions; and