10.2.1.3 Internal control The following internal controls were highlighted: (i) Due to the poor ICT governance structure, the line managers are allowed to operate at their own discretion and thus compromise the ability to use the ICT systems to support accurate and reliable reporting; (ii) no effective oversight responsibility was exercised during the year regarding reporting on performance against predetermined objectives, compliance with laws and regulations, and the related internal control as this information was not always presented timeously to oversight bodies; (iii) human resource management to ensure that adequate and sufficiently skilled resources were in place and that performance was monitored was not always effective. Staff in various divisions within the company lacked capacity to perform their assigned roles and responsibilities, as monthly reconciliations were not performed timeously; (iv) regular reconciliations of programme. Film and sports rights to safeguard the assets of the SABC were not performed. This is due to the lack of implementation of proper record keeping in a timely manner to ensure that complete, relevant and accurate information is accessible and available; (v) policies and procedures to enable and support the understanding and execution of internal control objectives, processes and responsibilities were not always established and communicated or reviewed and revised; and (vi) although the compliance with certain legislation is currently managed in various divisions throughout the organisation, the SABC did not have a centralised compliance control or process in place during the year under review. Accordingly, the SABC did not have effective process in place to review and monitor its overall compliance with applicable laws and regulations as required by section 51(1)(h) of the PFMA.