a) Officials follow the Supply Chain Management processes so as to avoid the recurrence of irregular expenditure; b) Disciplinary action is taken against employees who were responsible for incurring such irregular, fruitless and wasteful exenditure as required by Section 51 (e) (iii) of the PFMA; c) Policies, procedures and procedural manuals that guide the day-to-day operation of the entity are implemented accordingly; and d) SARS is paid timeously to ensure that no interest is incurred. 6. Material Losses