Summary of key findings and aspects . In this Strategic Plan, AGSA has emphasized to pay special attention to effective debt collection, particularly, regarding local government. But there was no clear explanation on the strategy that AGSA aims to adopt in this regard. This has been a persisting challenge to AGSA so a strategy to overcome this challenge is needed. Moreover, this commitment is translated into neither AGSA's non- financial performance nor financial performance since no target set for the collection of debtors from local government. . Revenue which is planned to be generated from Own Hours has increase by 9 percent for the period between 2013/14 and 2014/15 financial year. Whilst revenue generated from contract workers is budgeted to increase by 4 percent for the period between 2013/14 and 2014/15 financial year. The two significant increases in these revenues are in line with AGSA's plans which include the increase of scope of audit to audit Further Education and Training (FET) Colleges and Universities, and to intensify the implementation of performance audits.