9.1 The Department of Performance Monitoring and Evaluation utilised consultants for the Internal Audit function. The Committee viewed the utilisation of shared internal audit services with other national departments as a cost effective alternative to the current use of consultants. The Department agreed to consider the in-sourcing of internal audit capacity from other departments. 9.2 The Department of Performance Monitoring and Evaluation expressed the view that government wide M&E systems need to develop and settle before they are embedded in legislation. The Committee however remained concerned at the lack of enforcement mechanisms for the critical work undertaken by the Department and was of the view that the introduction of legislation should be expedited.