7.2 Financial and commercial sustainability For the year under review, the entity generated positive cash of about R52 million. A new master sale agreement was signed with Neotel and the entity has spent 73% of procurement on B-BBEE companies. The entity received an unqualified audit opinion. Irregular expenditure were identified and reported by management, and action was taken against employees in accordance with the Labour Relations Act. Policies and procedures have been reviewed and employees have been trained to curb irregularities.