j) The Corporation has an updated Supply Chain Management Policy encompassing all the elements of the PFMA, the Treasury Regulations, the Preferential Procurement Framework Act, the Preferential Procurement Regulations, and Supply Chain Management 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. k) Early warning reports are prepared listing contracts that will expire soon and there is timeous intervention to invite new tenders when necessary. l) The internal audit scope with regards to Supply Chain Management is increased to ensure that day to day controls are implemented and effective, and that all procurement complies with legislative Supply Chain Management requirements. m) The total population of expenditure is revisited to determine the full extent of the non- compliance. n) Appropriate disciplinary measures are taken against all officials that do not comply with Supply Chain Management legislative requirements. o) The SABC board enforces the Delegations of Authority "Non-compliance with any provision of this policy shall be an offence punishable in terms of the disciplinary action of the SABC's disciplinary code." p) Committee members of the various procurement committees are appointed in writing and that their roles and responsibilities are clearly stated in appointment letters. q) Supply chain personnel are trained in all Supply Chain Management policies and procedures. 8.2 Fruitless, wasteful and irregular expenditure