On the financial perspective, challenges encountered by the Department included, amongst others, difficulty in reducing irregular, fruitless and wasteful expenditure; difficulty in the execution of fraud prevention and Employee Relations Management (ERM) implementation plans; and receiving a number of repeat findings on the internal audit follow up report. In addressing the above, the Department undertook to update its Policies and Procedures with new Practice Notes issued by National Treasury; continuous monitoring, identification and reporting of irregular, fruitless and wasteful expenditure cases; update implementation plan with risks for the 2010/2011 financial year and monitor execution thereof; and develop, implement and monitor the action plan to address the audit findings.