The HSRC also pointed out that the establishment of a NHI fund was required. The Department of Health can establish a shadow operational unit for the NHI fund. The shadow unit should be capacitated and resourced to undertake preparatory work for the implementation of the NHI. The Council viewed the shadow unit as a crucial institutional infrastructure for delivery. This will ensure that NHI is understood in a coherent manner that is consistent across provinces. The Council pointed out the need to establish ICT infrastructure for NHI that will consolidate all data for the entire population and link with systems of other entities such as the Department of Home Affairs. The NHI will also need to develop a risk system that will detect and manage cases of fraud such as the overcharging of services rendered and link the system with the South African Revenue Services (SARS).