a) Evidence could not be found that a total of seven tenders awarded for an aggregate amount of R174, 069 million was approved according to the appropriate levels stipulated in the Delegation of Authority Framework. b) Deviations from complying with tender processes in respect of contracts to the value of R24,8 million were not approved at the appropriate levels in terms of the approved Delegations of Authority Framework. c) There were also further deviations in respect of two contracts awarded amounting to R8,4 million and R8,2 million, respectively, which were not approved in accordance with the Delegations of Authority Framework. d) A material agreement for R326 million was entered into by the former Group Chief Executive Officer and former Head: Legal and Business Advisory Services with a consultant on 28 September 2006, although they did not have the authority to do so. e) A further eight appointments of consultants were investigated and a synopsis of the deficiencies can be listed as:-