a) As required by section 3.2.7 of the Treasury Regulations, Bushbuckridge Water did not have the following plans: . A three year rolling internal audit plan; . An annual audit plan for the first year of the three year rolling internal audit plan; . Plans indicating the proposed scope of each audit in the annual internal audit plan; and . A quarterly report to the audit committee detailing its performance against the annual internal audit plan, to allow effective monitoring and possible interventions.