It was worrying that the first few steps in the SCM process were not followed, but payment was in most instances, efficiently executed. It was the first and the second level of the SCM process that was susceptible to fraudulent interventions. The fact that the last few steps in the process were done well, showed that dereliction of duty by officials was not as a result of ignorance, as they were aware of their responsibilities, but neglected to follow proper procedures in the first few steps of the SCM process.