. Leadership: The AG found that the accounting authority did not have a risk management strategy in place as per National Treasury prescripts. . Predetermined objectives: The AG found that the Authority's focus was not on predetermined objectives and ensuring full compliance with laws and regulations, in terms of irregular expenditure. It is recommended that the accounting authority ensure predetermined targets meet SMART criteria. Senior management should take responsibility to ensure performance information reported on is reliable and should be held accountable for reporting unreliable information. . Bad debt: A large amount was written off as bad debt as was the case in the previous year - management is anticipating that this trend will decrease as most of these bad debts are historic of nature. . Supply Chain Management: PSIRA should continuously monitor compliance with due procurement processes. . Financial Management: Senior management should monitor and review day to day financial activities to ensure monthly financial information are accurate and reliable. . Information Technology: Approve and implement an IT governance framework and monitor the effectiveness of IT systems.