3. Non-compliance with Laws and Regulations The Auditor-General reported the following: a) The Department did not maintain an effective, efficient and transparent system of financial and risk management and internal control, as transfer payments were made to entities without service level agreements in place. b) The Department did not have an approved Fraud Prevention Plan. c) The Accounting Officer did not take reasonable steps to recover debt before debts owed to the State were written off as irrecoverable debts. d) Regular assessment of supply chain management performance to identify whether the system is functioning effectively was not performed. e) The performance contract of the chief financial officer was not signed by the relevant officials.