a) It was determined that controls over the learners contracts were not effective, due to the fact that supporting documents were missing such as copies of learners' identity documents, contracts initiation and termination dates. b) The occurrence of the learnership payments transactions could not be verified. The Committee recommends that the Accounting Authority ensures that: a) All contracts are valid and are accompanied by an ID copy, correct dates, initiation and termination dates. b) If students terminate learnership before the termination date, there is supporting documentation in this regard.