The Auditor-General South Africa (the Auditor-General)) conducted performance audits of the infrastructure delivery process at the provincial departments of Health and Basic Education as part of a transversal performance audit on infrastructure delivery. The transversal report was tabled in Parliament on 06 September 2011. The provinces' specific reports were tabled in their respective provincial legislatures. The Committee on Public Accounts (the Committee) heard and considered evidence on the 21 November 2011 from Members of Executive Councils (MECs) of Basic Education, Finance and Provincial Heads of Departments from the following provinces: