a) In three instances, suppliers were not reviewed regarding contract performance nor rotated on a regular basis. b) An award was made to one supplier who failed to provide a tax clearance certificate. c) The fraud prevention plan does not include specific measures relating to the procurement of process. d) In three instances, invoices issued under contracts were not reconciled to the approved contracts prior to payment being made. e) Internal audit did not evaluate the controls, processes and compliance with laws and regulations with regard to SCM. f) National Treasury's code of conduct not adopted by SCM officials The Committee recommends that the Accounting Authority ensures that: