. Leadership: the accounting officer did not exercise satisfactory oversight responsibility and internal control to ensure that financial information and predetermined objectives reported were accurate, complete and existed. . Financial and Performance Management: financial information supporting the amounts disclosed in the financial statements submitted on the PPP assets were not prepared timely to allow for sufficient review by management. . Governance: the internal audit did not provide adequate review function over the internal controls of the department. The AG identified a number of control weaknesses which were not identified and corrected by the internal audit.