The Sheltered Employment Factories: in 2007, when the department met with the portfolio committee regarding the 2005/06 audit performance of the Sheltered Employment Factories (SEF), various assurances were made; such as re-establishing the factories in accordance with the PFMA and Treasury regulations, as well as the commitment to determine the legal persona and the appropriate structure of the SEF. In response to the Auditor-General's findings on the lack of staff with adequate financial and management accounting at the SEF, the department made undertaking that a project dedicated to addressing these challenges had been initiated, as well as job profiles had been completed for finance staff and training was underway. These commitments were made four years ago, but similar challenges continue within the factories.