a) The accounting authority did not finalise and submit a strategic plan to the relevant executive authority on or before 1 April as required by Treasury Regulation 30.1.1 and 30.1.2; and b) The accounting authority did not ensure that the public entity has and maintained an effective, efficient and transparent system of internal control regarding performance management, which described and represented how the entity's processes of performance planning, monitoring, measurement, review and reporting were conducted, organised and managed as required by section 51(1)(a)(i) of the PFMA.