3. Internal control weaknesses (page 31, par 4.3) The audit of the SAWS revealed shortcomings in the system of internal control, which includes the following: (a) SAWS has been Operating without an approved internal control policy for a number of years; (b) The Lack of a proper debt control policy and poor enforcement of internal controls; (c) Failure to monitor unallocated amounts are not followed on a regular basis in order to clear suspense accounts; and (d) Failure to perform leave reconciliations. In light of the above, the Committee is of the view that the management of SAWS underestimates the importance of internal control within an organisation.