a) The Accounting Officer did not take effective and appropriate steps to prevent and detect irregular expenditure as per the requirements of section 38 (1) (c) (ii) of the Public Finance Management Act (PFMA) and Treasury Regulation 9.1.1. The Department incurred irregular expenditure due to procurement procedures that were not always adhered to; b) The Accounting Officer did not ensure that all payments due to creditors are settled within 30 days from receipt of an invoice as per the requirement of section 38 (1) (f) of the PFMA and Treasury Regulation 8.2.3; and c) The Accounting Officer did not ensure that the public private partnership (PPP) agreement is properly implemented, managed, enforced, monitored, and reported on as required by Treasury Regulations, paragraph 16.7.1.