They also look at effectiveness through physical inspections of actual outputs. This element of performance verifies that the budget spent is as per plan whereby the plans specify details on the quantity, quality and location for each programme. They use subject matter specialists who have their areas of expertise plus M&E. They train their specialists in M&E skills. They will look at bills of quantities, specifications, and quality vs. expectation. However, they don't do very in-depth value for money work. Departments do have internal auditors who are supposed to look at value for money. They make recommendations for what should happen. There is also an independent Public Procurement Department, which looks at value for money in contracting. There have been instances where contractors were blacklisted as a result of substandard work.