. Non-compliance with regulatory and reporting requirements: where the department did not comply with Treasury Regulations 5.3.1 regarding the establishment of procedures for quarterly reporting to the executive authority. Secondly, the strategic plan did not form the basis for reporting on performance information in the annual reports of the accounting officer as required by Treasury Regulations 5.4.2 and thirdly, the annual report did not reasonably present the stet of affairs of the department and its performance against predetermined objectives as required by section 40(3) (a) of the Public Finance Management Act (PMFA) . Presentation of reported performance information: service delivery programme performance information is not presented in a simple, accessible format, relevant and useful to the intended user, and in accordance with the requirements of Treasury Regulation 18 . Usefulness of reported performance information: the department did not report on all the predetermined objectives as required by section 40(3)(a) of the PFMA and Treasury Regulations 5.2.4 and 18.3.1. secondly, the measurable objectives of the service delivery programme were not consistent with the indicators as per the strategic plan . Compliance with laws and regulations as required by the PFMA, Treasury Regulations and the Public Service Act and the Public Service Regulations.