The Committee recommends that the Accounting Officer ensures that: a) The Entity has an updated Supply Chain Management Policy encompassing all the elements of the Public Finance Management Act (PFMA) (No.1 of 1999), the Treasury Regulations, the Preferential Procurement Framework Act, the Preferential Procurement Regulations, and Supply Chain Management (SCM) practice notes issued by the National Treasury that will ensure an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost effective; b) Appropriate disciplinary measures are taken against employees who were responsible for incurring irregular expenditure in terms of section 38(1)(h)(iii) of the PFMA; c) The Department implements effective, efficient and transparent financial and risk management processes; and d) The Department strengthens its internal control systems in order to avoid incurring further irregular expenditure.