The Auditor-General reported the following: a) "Ineffective, inefficient and lack of transparent functioning of financial and risk management and internal control systems as required by section 53(1)(a)(ii) of the Public Finance Management Act, 1999 (Act No 1 of 1999) (PFMA); b) Lack of adequate system for bank and cash reconciliations as required by paragraph 31.1.1 of the National Treasury Regulations; and c) Internal control deficiencies".