The audit findings arise from the audit of supply chain management (SCM) as follows: . Sufficient appropriate audit evidence on compliance with the requirements of the SCM legislation could not be provided by 44 auditees or 15 percent of auditees for contract awards. This limited the planned audit scope of awards as there were no alternative procedures that could be performed to obtain reasonable assurance of expenditure incurred in respect of these contract awards. The reason for the limitation was inadequate record keeping and document management of these municipalities;