2. Lack of supporting documentation (page, 79 AR) During the audit, the Department could not provide sufficient supporting documentation in respect of journals processed, for claims recoverable amounting to R90, 185 million. The Committee is very concerned that such an elementary aspect of proper financial administration is lacking. The Committee recommends that the Accounting Officer ensure that the matter is corrected immediately, inter alia by ensuring that: 2.1 Only valid journals are processed; 2.2 A proper file management process is in place, and 2.3 Proper reviews of journals are carried out before any processing commences.