a) Management prepare and review the financial statements on a monthly basis. b) Financial statements are reviewed by governance structures i.e. management, internal audit and audit committee prior to submission to the auditors. c) Disciplinary action is taken against employees found to have done business outside of their employ without declaring such interests. d) The Department puts in place controls to ensure that procurement deviations comply with legislation. e) Strict deadlines are imposed on those responsible for providing strategic information to Human Resources (HR) planning. Where delays are encountered this must be documented and action taken against delaying parties.