(a) lear policies and procedures that are specific to the operations of the CCOD be developed as matter of urgency; (b) esearch should be commissioned to determine the actual number of qualifying mines and works in the country; (c) econciliation for debtors should be prepared in terms of Treasury Regulation 31.1.2(j); and a proper accounting system to manage debtors and creditors be developed;-a proper accrual accounting system should be implemented.