The Committee recommends that the Accounting Authority ensures that: a) Management understands and exercises oversight responsibility related to financial reporting and related internal controls; b) Management designs and implements internal controls to ensure that revenue contributions and assessment of debtors are performed timeously; c) Professionally skilled personnel are used to perform duties and senior staff evaluate work of subordinates; and d) Proper evaluation of managerial abilities is undertaken prior to the appointment of any staff to a managerial position, and that managers who do not possess the required management skills to perform oversight be relieved of their management duties.