The Committee recommends that the Accounting Officer ensures that: a) The Department employs professionally skilled personnel and that ongoing monitoring and supervision are undertaken to enable management to determine whether controls are present and functioning; b) Personnel are provided with in-service training; c) Adequate controls are designed and implemented to ensure that a complete and accurate fixed asset register is maintained and updated on a regular basis; d) Disciplinary action is taken against underperforming staff ; e) Monthly reconciliations are performed as prescribed; and f) Shortages or losses that were incurred due to an inadequate asset register are identified and reported on.