. Incomplete Assets Register for immovable assets: The asset register was located in the nine (9) regional offices and when the consolidation occurred some assets were not recorded in the main account register. In addition, one barcode was used for assets in both the MEA and Water Trading Entity (WTE) and thus there was no clear segregation between asset ownership resulting in the difficulty in the verification. . Classification of items: The risk was the misallocation in expenditure between accounts. As a result the user could not be assured of the disclosure of allocations. . Supply Chain Management: With regards to supply chain management, there were certain anomalies which were expressed by the Auditor General, as irregular expenditure and non- compliance with the National Treasury regulations. . Audit of Performance information: The indicators in the Strategic Plan were not specific, measurable, achievable, relevant and time-bound (SMART). In addition, the regional office's business plans were not aligned to the Department's business plan, resulting in misaligned quarterly reports.