e) Where Provincial Departments of Basic Education do not act as implementing agents, the Department still has the responsibility to visit projects from time to time to ensure that progress and the quality of work is in accordance with specifications as these Departments remain accountable for the expenditure of the funds on their budgets. The implementing agent carries the primary responsibility of overseeing construction work. In 58% of the projects audited in the Eastern Cape, Free State, Gauteng, KwaZulu-Natal, Limpopo, Mpumalanga, North West and Western Cape, poor quality of construction work was identified. However, this was not identified during site inspections by implementing agents, or site inspections were not conducted. In some cases, unsatisfactory work was identified but left unaddressed due to inadequate supervision and monitoring by implementing agents. In addition, Provincial Departments of Basic Education did not have the capacity to monitor the work of implementing agents. Several defects in construction were noted during site visits by audit teams.