10.3.1.2 Compliance with laws and regulations Strategic planning and performance management: (i) Section 51(1)(a)(i) of the PFMA, read with Treasury Regulation 27.1.2, requires Sentech to maintain an effective, efficient and transparent system of risk management. The risk identification and management process has not been completed; and (ii) formal approved policies and procedures in terms of section 51(1)(a)(i) of the PFMA which describe how the entity's process performance planning, monitoring, measurements, review and reporting will be conducted, organised and managed, have not been prepared. This is in contravention of the National Treasury Framework for Managing Programme Performance Information.