3. Programme 6: Public Transport The Public Transport Programme develops practices and norms that will increase access to appropriate and quality public transport to meet the socio-economic needs of both rural and urban passengers. . Rolling-Out of the Integrated Public Transport Networks (IPTNs) No progress was registered in this regard at Nelson Mandela Bay (NMB). However, the Department reportedly wrote to the NMB outlining a specific methodology that it needed to undertake in order to engage in meaningful negotiations with affected operations. 4. Financial Management For the fifth consecutive year, the Department received an unqualified audit opinion. Matters of emphasis were, however, identified by the Auditor- General pertaining to the following: . The accounting officer did not take effective and appropriate steps to prevent irregular, wasteful and fruitless expenditure, as per the requirements of section 38(1)(c)(ii) of the Public Finance Management Act (PFMA) (No. 1 of 1999). . The irregular expenditure incurred was in contravention of Treasury Regulations 16A6.1 and National Treasury Practice Note No. 8 of 2007/08 issued in terms of section 76(4) of the PFMA. . Fruitless and wasteful expenditure was incurred as a result of accommodation and flight tickets not being cancelled timeously. . Leadership did not exercise its oversight accountability and related internal controls. This resulted in irregular, wasteful and fruitless expenditure being incurred.