The Committee recommends that: i) All departments should ensure supply chain management employees sign a code of conduct committing themselves to fair and ethical procurement practices. Such a code must be effectively monitored; ii) All departments should ensure that invoices comply with the VAT Act before authorising payment; iii) Departments must not award contracts to companies who are not registered for VAT and in cases when such regularities occur, the Accounting Officials must take disciplinary actions against officials who presided over such awards; iv) All departments must ensure that they develop effective monitoring and evaluation policies that will respond to any breaches in policy and deal with such cases immediately; v) All departments should report non-compliance to SARS legislation by companies and CCs doing business with government.