The following Departmental risks within the MEA and WTE were identified by National Treasury: . The institutional arrangements within the Department conflated the mandates of the Department as being defined as a policy-maker, an implementer and a regulator in various situations. That added greater pressure on the capacity of the Department to undertake its work. . In implementing capital projects, the decisions on strategies, finance, project plans, etc. were taken in the Department whilst the technical capacity was located and sourced outside of that process. . Inadequate capacity on ongoing operations and maintenance of projects. . The lack of a clear tracking system used for revenue collection by the WTE did not provide a mechanism to ensure that all clients paid for services. In some instances, debts were written off after a period of time.