Noting that; i) The invoices submitted by Mr Malan reflect that there the last costs relating to the renovations were in October 2010 and the amount at that time exceeded R1.2 million. Despite this Ms Botha submitted the loan agreement with a value of R500 000 to try to prove that the cost of the renovations were in fact a loan. ii) When it became evident that Ms Botha could not refute the total costs of the renovations she made a further submission under oath that the error was due to the fact that she had no legal background. The Panel rejects her assertion on the basis that a former Head of Department responsible for managing a department with large budgets cannot claim to be unable to understand a letter requesting the full costs of renovations to her home. iii) Mr. Malan confirmed that Ms Botha was made aware on an ongoing basis of the increased costs. iv) She was well aware that the costs exceeded R500 000 when she handed in her affidavit to the Committee on 22 February 2011. v) Ms Botha nominated her nieces and nephews to receive 10% shares to mislead and create an impression of an arms length distance between herself and Trifecta. This was a wilful intention to mislead the Committee regarding the disclosure of Interests and was an attempt to conceal an improper relationship. vi) In order to create an impression that the loan was regular, Ms Botha made payments to Trifecta, and applied for a loan well after the commencement of the investigation. vii) There is a significant discrepancy in the evidence between Ms Botha and the witnesses about her relationship with Mr. Scholtz. Both Ms Buizer and Mr. Malan's testimony contradict her version. viii) The Panel considered the second affidavit of Ms Botha and found inconsistencies. Mr. Malan in his testimony said that he operated on Mr. Scholtz instruction and was not commissioned by Ms Botha whereas Ms Botha states in her affidavit that she approached Mr. Malan. ix) In evidence before the Panel Ms Botha attempts to conceal the truth by stating that she refers to Ms Angelique Botha as a beneficiary of the trust, omitting that the other beneficiaries were other relatives of her, some of whom were minors.