Findings, including repeat findings, are assessed to determine if there was any breakdown in the internal control processes that may have led to findings. An assessment is also made whether findings were as a result of an act of omission on the part of officials, in the execution of their duties, that may have led to the finding. Where officials are found to be responsible for the findings through transgressions, then appropriate action is taken in accordance with the labour relations prescripts and in case of losses, recovery is initiated.