. The PDO was not reported using the National Treasury guidelines; . Targets that were not met in the annual performance report do not reflect measures taken to improve performance; . The reported objectives, indicators and targets are not consistent with the approved annual performance plan; . There is no clear and logical link between the objectives, outcomes, outputs, indicators and performance targets; . Reliability of information: The reported performance did not occur and does not pertain to the entity. The amounts, numbers and other data relating to reported actual performance have not been recorded and reported appropriately. . All actual results and events that should have been recorded have not been included in the reported performance information. . Sufficient appropriate evidence in relation to any of the selected objectives could not be obtained therefore a disclaimer was issued on the