a) The Accounting Officer did not maintain appropriate measures to ensure that transfers and subsidies to entities are applied for their intended purposes, as required by Treasury Regulation 8.4.1; b) The Conditional Grant Framework for Conditional Grants to Provinces required all business plans from provinces to be approved by the Head of Department by 15 March 2010. Seven of the nine provinces business plans were approved after 15 March 2010. Furthermore, the Department should have submitted all province's business plan to National Treasury by 31 March 2010. All nine province's business plans were submitted after the 31 March 2010; c) Contrary to the requirements of the Division of Revenue Act (DoRA) Act No.1 of 2010, five of the nine provinces did not in all instances submit quarterly performance reports within 30 days after the end of each quarter to the Department; and d) Three of the nine Provinces did not surrender their unspent funds that were not committed to identified projects to the Department by 21 May 2011 as required by the Division of Revenue circular No.1 of 2010/11.