b) Performance Audit unit - managed by a Business Executive Manager - AGSA defines the performance audit as "the independent auditing process to evaluate the measures instituted by management to ensure that resources have been procured economically and are used efficiently and effectively". The AGSA management mentioned that the performance audit unit was established 25 years ago and was focusing on the centre of interest and systematic issues. The audit unit has 100 staff members. The following performance audit themes will be researched, developed, executed and reported on: i. Infrastructure delivery- with the focus on education and health sectors and to table the reports in Parliament and Provincial Legislatures by June 2011. ii. Use of consultants by government entities- to table the report in the third quarter of 2011. iii. Oversight of state-owned entities -the reports to be tabled in the fourth quarter of 2011. iv. Basic and higher education and training initiatives- expected tabling of phase one in the second quarter of 2012 and phase two to be tabled in 2014. v. Readiness by government to report on predetermined objectives - the report will be included in the next PFMA and MFMA General Reports. vi. Environmental audit on sanitation and water - expected to table the reports in the fourth quarter of 2013. vii. Transport infrastructure - reports to be tabled in 2013.