a) The strategic plan of the entity was only prepared for one year and did not cover a three year period as required by Treasury Reglation (TR) 30.1.3; b) The financial statements submitted for audit did not comply with section 40(1)(c) (i) of the Public Finance Management Act (PFMA). Material mistatements were identified during the audit; and c) Goods and services with transactions value of over R500 000 were not procured by means of a competitive bidding process as required by section 51 (1)(b) of the PFMA.