The Auditor General raised the following concerns: a) That although the National Treasury's code of conduct must be adhered to, there is no legal requirement for employees working as supply chain management officials to sign a code of conduct. Departments generally did not have a signed code of conduct; and b) There were identified cases of companies and CCs that are registered for VAT that did not disclose that VAT amount and or VAT number, as well as companies or CCs who charged VAT although they are not registered for the VAT.