a) Strategic planning and performance management: The strategic plan did not include the measurable objectives, expected outcomes, programme outputs, indicators (measures) and targets of the institution's Programme 8 - Employment Creation Facilitation Fund (i.e. Jobs Fund) as required by Treasury Regulations 5.2.3(d). b) Annual financial statements, performance and annual report: The financial statements submitted for auditing were not prepared in all material respects in accordance with the requirements of section 40(1)(a) and (b) of the Public Finance Management Act (No 1 of 1999) (PFMA). Material misstatements of current assets, liabilities and disclosure items identified by the auditors were subsequently corrected, resulting in the financial statements receiving an unqualified audit opinion. c) Procurement and contract management: Employees of the Department performed remunerative work outside their employment in the department without written permission from the relevant authority as required by section 30 of the Public Service Act (No 103 of 1994). d) Sufficient appropriate audit evidence could not be obtained that goods and services of a transaction value above R500 000 were procured by means of inviting competitive bids and that deviations were only approved by the Accounting Officer if it was impractical to invite competitive bids, as required by the National Treasury Regulations 16A6.1 and 16A.6.4. e) Human Resource management and compensation: A human resource plan was not in place as required by Public Service Regulation 1/III/B.2 (d).