4. Overview of the Department's Annual Report All five of the Department's Programmes under-spent on their respective allocations, namely, Programmes 1 (Administration), Programme 3 (International Resources and Co-operation) and Programme 5 (Socio-Economic Partnerships) under-spent by R20.5 million, R14.9 million and R27.5 million, respectively. The Department's Accounting Officer states that the under-spending did not affect performance and service delivery and that the factors contributing to the under-spending of the allocation included goods delivered but not paid for, delays in finalising the roll-out of an information management system and the project to establish the secretariat function for the Regional Initiative for Capacity Development (RICAD). In addition, staff turnover and the slow uptake of transfers by implementing agencies were also factors that contributed to the under- spending of the allocation. Virements amounted to R16.7 million (0.4 per cent of the total appropriation) and were approved by National Treasury and the Accounting Officer. Of the R16.7 million, R11.7 million was moved between programmes and R5 million was moved within programmes. The Department has an overall vacancy rate of 12.3 per cent, with the Skilled and Senior Management salary bands constituting 65.5 per cent and 20.7 per cent, respectively, of the overall vacancy rate. During the reporting period, Internal Audit Services performed audits on the RICAD and the Solar distillers and geysers for sustainable environment (Northern Cape) projects. The results of these audits were: