164. Human Resource Development Council  2.2 Financial Results In the opinion of the auditors:  2.0 Accounts  2.1 Audit Opinion license levy remains outstanding. Additionally, the auditors noted  that no person was charged in line with Section 50 of the  Gambling Act, 2012, which requires for a person who fails to pay  levy or makes late payment liable to a fine not exceeding P20 000, although there were perpetrators. The auditors advised  management to make arrangements to amend either the regulations or the act to make them consistent and ensure that  relevant provisions were implemented.  In response management stated that the Authority was amending the Gambling Act and the regulations to reflect  consistency in the provisions and to ensure that interpretation  and compliance were duly effected without contradiction.  The financial statements of the Human Resource Development Council  for the financial year ended 31 March 2018 were audited by Messrs  PricewaterhouseCoopers, Certified Auditors, who were appointed by  the Council in terms of Section 23 (2) of the Human Resource Development Council Act, (No. 17 of 2013).  The financial statements presented fairly, in all material respects,  the financial position of Human Resource Development Council  as at 31 March 2018, and its financial performance and its cash  flows for the year then ended in accordance with the International Financial Reporting Standards.  The financial operations of the Council showed a surplus of P2.12  million for the year under review, compared to P4.14 million in the  previous year.  Expenditure increased by P13.67 million (17%) from P79.65 million  in the previous year to P93.32 million in the year under the review.  The increase is attributable to an increase of P7.63 million  representing 16% in payroll expenses and P5.13 million, representing 250% in consultancy expenses.  177 