According to the findings of the Auditor-General of South Africa for the 2015-16 financial year which were reported during the 2016-17 financial year, (a) why were goods and services with a transaction value of more than R500 000 procured through an unfair competitive bidding process in contravention of the National Treasury Regulation 16A.3.2(a) and (b) what consequence management was applied in this instance?