. Inadequate quarterly reporting on performance information: The accounting authority did not establish procedures for quarterly reporting to the executive authority in order to facilitate effective performance monitoring, evaluation and corrective action. . Lack of an effective, efficient and transparent system and internal controls regarding performance management: The accounting authority did not ensure that PSIRA had and maintained an effective, efficient and transparent system and internal controls regarding performance management, which described and represented how the entity's processes of performance planning, monitoring, measurement, review and reporting would be conducted, organised and managed.