3.1 Recommendations The Committee recommends that the Accounting Authority ensure that: (a) Policies are enforced and disciplinary steps are taken against employees failing to comply with these policies; (b) Management implements and enforce proper credit control and debt collection policies and obtain legal assistance in the collection of long overdue debts; (c) Debts are recovered timeously; (d) The risk of duplicate payments to creditors is reduced; and (e) Leave reconciliations are performed at year end to ensure that the provision for leave pay is accurately calculated.