The Committee recommends that the Accounting Officer ensures that: a) Appropriate corrective action is taken against officials of the DWA for approving the extension of the contract on various occasions in contravention of the DWA Procurement User Manual and the DWA delegation of Authority; b) Contract period extensions, where appropriate, are finalized well in advance before the contract expires and should be approved properly by the DBAC and the DG; c) The total amount paid to the service provider for the period when the contract was extended in contravention of the DWA Procurement User manual and the DWA Delegation of Authority is reported as irregular expenditure in terms of the requirements of the PFMA; d) The DWA takes appropriate corrective action against officials of the DWA who were responsible for contraventions of the Treasury Regulations and the practice notes issued by the National Treasury; e) As SCM prescripts were contravened in the appointment of the service providers, all payments made to the service providers amounting to R85, 6 million are regarded as irregular expenditure and reported in accordance with the stipulations of the PFMA;and f) The DBAC is composed of functional teams comprising of senior officials, of whom one must be a Supply Chain Management practitioner.