. Recoverability - the auditing staff time of about 68 to 70 per cent was lost due to leave, study leave and sick leave taken by the auditing staff. The training for auditing staff has also impacted in the loss of auditing staff time. This is a serious challenge because audits need to be completed within the legislated time frames as set out by the PFMA and MFMA; therefore, the lost staff time must be recovered at cost. The recoverability of audit staff time loss is costly to the AG as the business unit is forced to outsource some of the audits to private audit firms which are charging a far higher rate than the rate charged by the AG from the auditees. AGSA needs to conduct workshops for the appointed private audit firms to deepen the understanding of a public sector environment and ensure their participation in the countrywide road shows.