17. Human resources and related issues The Auditor-General identified the following: a) The Chief Financial Officer position was vacant as at 31 March 2010. b) ESETA does not measure performance of management and staff. c) Not all leave taken by employees was captured accurately and in full. d) Reconciliations between the payroll system and the general ledger were not done. Control accounts as posted to by the VIP system were not cleared on a monthly basis.