National Treasury reported that there are also challenges related to financial issues and that they, together with provincial treasuries, are working to address the challenges with the DBE and provincial education departments. These include the following: . Failure to procure from service providers identified by the DBE, particularly by the Western Cape; . Poor Supply Chain Management skills, resulting in procurement delays and cancellations, particularly in Mpumalanga, Limpopo and the Free State; . Advance payments/transfers to service providers, with poor reporting on what the service providers have actually delivered with the funds, particularly by Gauteng and Mpumalanga.