4.1.1 The DCS received a qualified audit opinion owing to its failure to comply with section 40(1)(a)-(b) of the Public Finance Management Act which requires that an accounting officer "must keep full and proper records of the financial affairs of the department..." and "must prepare financial statements for each financial year in accordance with generally recognised accounting practice". The DCS' poor performance related to inadequate oversight and monitoring by senior management, a number of human resource-related challenges, and weak internal controls.