AGSA Creditors - AGSA set a target at 80 percent to pay its creditors within 45 days subsequent to authorisation of an invoice. During the year under review, the actual performance in terms of paying its creditors on time fell by 10 percent from the target to 70 percent. The failure to meet payment terms is linked to the challenge of debt collection from the auditees. For example only National Government paid its audit fees within 30 days as regulated by the PAA.