. The Audit Committee for the National Department of Health has been dysfunctional for the 2004/05 financial year; and . Internal audit reviews were not performed at the MBOD and the CCOD for 2004/05 financial year. The Committee recommends that the Accounting Authority should ensure that: (a) The National Department of Health must implement proper monitoring and oversight mechanisms to ensure that the MBOD and the CCOD fulfill their mandate; (b) The National Department of Health must establish an Audit Committee with clear terms of reference to ensure that the activities of the MBOD and the CCOD are reviewed as required by the law; and that progress made with regard to the establishment of the Audit Committee at the Department of Health is provided to the Committee; (c) That internal audit reviews are performed as required.