a) Three price quotations were not obtained in all required instances. b) In some instances contracts entered into could not be produced. c) Inadequate contract performance measures or monitoring. d) Ineffective internal audit evaluation of supply chain management compliance due to the lack of internal audit function. The Committee recommends that the Accounting Authority ensures that: a) The entity's SCM policy is updated, encompassing all the elements of the PFMA, Treasury Regulations, Preferential Procurement Framework Act, Preferential Procurement Regulations and SCM practice notes issued by the National Treasury that will ensure an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost effective. b) Internal audit scope with regards to SCM be increased to ensure that day to day controls are effectively implemented and all procurements comply with Supply Chain Management legislative requirements.