5.2 Services SETA The Chairperson of the board, Mr T Mhambi led the presentation. In relation to the previous audit outcomes, SSETA received a qualified audit opinion in the 2012/13 financial year with matters of emphasis. However, for the period under review, SSETA received an unqualified audit with no material findings on financial statements though the AG raised matters of emphasis on performance information. The board developed an action plan that would improve the financial management of SSETA to receive a clean audit for the current financial year. In relation to human resource management, a new organisational structure was adopted in June 2014 which is aligned to the revised operational model. At the end of October 2014, the number of posts at SSETA were 343, the headcount was 248 and the vacancy rate was at 28 percent.