The Gauteng Audit Business Unit has a complement of 190 staff members including support staff. But the majority of staff members are the trainee auditors. The Provincial Management indicated that a specific action plan for staff retention was being implemented and that it was very effective. The Gauteng Office was, as a result, fully capacitated. The Audit Business Unit is also responsible for the audit of 12 provincial departments, Gauteng Provincial Revenue Fund, 23 provincial public entities, four national public entities, 15 municipalities and 22 municipal entities. Each of the audit business executives was headed by a business executive manager which was assisted by a operational leader. There were two operational leaders: one heading the MFMA operational audits and one who was the operational leader for PFMA audits. The operational leaders were responsible for ten audit centres which were headed by senior managers. The 11th centre was the provincial human resources section. There was a unit called "product champion", it was responsible for communicating how to apply audit standards and legislation to the provincial office. It was pointed out that there were performance audit staff members in the Gauteng provincial office, which reported directly to the AGSA Head Office.