a) The business plan for the construction of the N2 Gateway Project had not been finalised and approved before the actual construction of the N2 Gateway Project and no final approved business plan was submitted to the audit team. b) The selection of beneficiaries was not finalised prior to the commencement of construction, resulting in the non-compliance with the prescribed requirement of listing the beneficiaries in the final business plan and loading these details on the National Housing Subsidy database prior to the project implementation. c) The National Housing Code, The Breaking New Ground Plan and the draft business plans were not consistent with regard to qualifying criteria for proposed beneficiaries, especially in respect of the monthly household income requirement. It was also noted that the criteria communicated to the different communities were not consistent. d) The identification and securing of sufficient land was not finalised prior to the construction of the N2 Gateway Project and that the geotechnical surveys indicating the true seriousness of the soil problems were not compiled prior to the commencement of the project