PALAMA had employed the services of a Mr. Swartz as an Individual Independent Consultant that was contracted to PALAMA for several years. Mr. Swartz was responsible for the preparation of the financial statements of PALAMA for several years. He had also assisted in setting up the current financial systems of PALAMA. He was brought on board again to transfer skills to the person acting in the managerial position in the PALAMA's finance department. The position was to be advertised. The CFO, Mr. Venter was not staff of PALAMA, but has been placed with PALAMA due to PALAMA's contract with Delloitte and Touche. It was highlighted that although reference was made to particular individuals, the challenge lay in PALAMA's organisational culture to not to employ persons, but to sub-contract them. This arrangement seemed contrary to National Treasury regulations that stipulate that government departments should use companies, while individuals should be employed and not sub-contracted.