It is worth noting that, the Sheltered Employment Factories (SEF) received a qualified audit opinion during the 2008/09 financial year, following the 2006/07 qualified audit opinion with numerous matters highlighted that included internal controls, non-compliance with the legislation and for the year 2009/10 the SEF received an Adverse Opinion Inventories on issues relating to cost of sales, property and plant equipment, disclosures: including irregular expenditure. The dismal performance of SEF over the years raises serious concerns about the capacity of the Department to give guidance and oversight over the entity. It is also quite clear, based on the audit outcome, that the SEF lack serious financial skills or competencies. It is also of great concern that, the SEFs are a unique design for the people with disabilities and probably the only form of empowerment for the disabled where they solely produce high standard quality products that can compete equally in the open market. Therefore, the potential value of these factories is inconceivable; as such need immediate attention from the department.