2. Oversight and Governance The Committee is aware that the Director General of the National Department of Health is the accounting officer of the CCOD. The Audit Committee, Internal Audit and the Management of the National Department of Health are responsible for providing oversight over the CCOD. However, the following deviations and non compliance with PFMA and Treasury Regulation are noted and need to be addressed: . The National Department of Health has not been providing oversight over the MBOD and the CCOD operations;