The Auditor-General reported the following: "The Department did not comply with applicable legislation and regulations, inter alia: a) PFMA - the management and safeguarding of assets; b) Treasury Regulations - persons in charge at pay points did not verify on the date of payment that all persons listed on the payroll report were entitled to payment; c) Treasury Regulations - immovable state property was not always let at market-related tarriffs; d) Treasury Regulations - evidence was not provided that transfers and subsidies to entities were applied for the intended purposes; e) Public service regulations - cases were noted where senior management positions were advertised and filled before the job evaluation was approved; and f) Division of Revenue Act - the Department did not evaluate the performance of programmes funded by conditional grants and report thereon to Treasury within four months after the end of the financial year as prescribed by the Division of Revenue Act (No. 12 of 2009)".