. AGSA introduced key internal controls; visited auditees on quarterly basis to ensure that those internal controls were implemented; . in future, recording basis of transactions with the auditees' leadership to address core issues that leads to poor audit results, would be done; . on the aspect of leadership, AGSA looks at the local administration to ensure that the right skills were correctly placed; and . AGSA leadership remains committed to discuss audit issues and highlighting improvements, with the top leadership in all spheres of government.