1. Policy Framework The Committee noted that the CCOD had the following problems with regard to policy framework: . Lack of a policies and procedures manual that is specific to the . operating activities of the CCOD; . Lack of an updated data base of mines and works that enables the CCOD to monitor actual levies received against levies expected; . No functional audit committee exists at the Department of Health to ensure that the CCOD is operating in line with policies and procedures; and . Lack of an accounting system to manage debtors and creditors.