. The misalignment of processes and lack of proper financial planning which resulted in the shifting and virements of funds within and from one programme to another programme, though this practise is allowed by section 43 of the Public Finance Management Act. However, it does have a negative impact, which ultimately defeats the initial purpose of the programme. It also promotes the culture of inability to plan accurately. additionally, the committee also observed that, as a result of grave under-funding of certain entities, the department has had to continuously adjust its budget in order to meet critical programmatic objectives