a) The appointment of contractors and consultants involved in infrastructure projects were delayed as, in some instances, the bid evaluation process took longer to complete than the validity period of the bids. The process was not always cost-effective as the Bid Evaluation Committees and the Bid Adjudication Committees did not properly consider the prescribed procurement legislation and regulations in evaluating, scoring and making recommendations to the accounting officer regarding awarding bids. This contributed to contracts being awarded to contractors that did not have the skills and capacity to execute these projects. Procurement legislation, regulations and practice notes issued by National Treasury were contravened in approximately 38% of the projects audited.Where possible irregular, fruitless and wasteful expenditure was identified, the accounting officer was requested to investigate the matter and institute the actions as required by the Public Finance Management Act.