a) With regard to the acquisition of international programmes, there were irregularities of approximately R111,746 million relating to double payments, overpayments, material paid for but not received, agreements that had to be renegotiated and programme titles acquired more than once from the same supplier during the same licence period. b) No evidence could be provided that corrective actions were implemented by the SABC board or executive management to address deficiencies and possible transgressions in the acquisition of international programmes content. c) The Delegation of Authority Framework required sponsorship to be managed by means of a business plan. However, no business plan could be provided in respect of the Presidential Golf Day for sponsorship to the value of R342 780. d) Contracts with a private travel company were not managed in terms of the agreement signed with the SABC. The business plans should have been approved by the chair of the SABC board. However, contracts amounting to R7,8 million relating to travel arrangements for the Beijing Olympics and Beijing Paralympics were based on plans approved by a group executive. e) The former SABC board members and executive managers who travelled with their partners to the Olympic Games were liable for tax on fringe benefits in terms of the Income Tax Act. However, the Human Resources Division was not notified of the benefits and did not levy the tax on the employees and former board members. f) Excessive petrol card expenditure was incurred by some senior managers. The SABC was exposed to potential abuse due to deficiencies in the policy governing the usage of petrol cards. g) The oversight by the leadership over petrol card expenditure was also deficient partly due to the non-availability of quality management information. Monitoring by the Finance Department took place on an ad hoc basis and structured management information on individual actual costs was not generated routinely.