A General Auditing Bureau (GAB) report has found that some government departments have failed to provide essential basic services to citizens, including a complete lack of health, water and sanitation provision in some governorates, villages and districts, Al-Riyadh said in a published report. The GAB also found that some citizens have not received basic services on time and long-term development loans. State properties have also depreciated considerably because of abuse and poor maintenance. The GAB proposed several solutions to these problems. It called on government bodies to monitor service projects to ensure the work is done on time and is of a high standard. Also, penalty clauses in service contracts should be enforced. The GAP report stressed that all government departments will be questioned during the review of annual reports. Government officials will have to provide the GAB with information on approved plans, completed projects, and what the departments have done to improve their performance. They will also have to show whether they carried out accurate assessments of projects before inclusion in their budgets. The GAB called on all departments to use their properties and resources properly and intensify monitoring in the interest of the country. The GAB also urged departments to comply with the country's financial laws and warned that there will be penalties for those who fail to comply. It said government departments must institute various reforms and set up internal audit units. Meanwhile, the GAB outlined internal and external challenges to its strategic plans for the years 2010 to 2014. Internal factors include the GAB's lack of financial and administrative independence; inadequate financial, human and technical capabilities; early resignation of employees due to poor incentives and low salaries; and the small number of GAB branches in some areas which have to deal with many government departments. External challenges include the increasing number of departments which have to be monitored; its limited capability to cover all businesses; delays in approving its new system; failure of some departments to provide necessary data and information to end violations and specify spaces for GAB auditing offices on their premises.