PIETER JOHANN VERSTER
I think in the first instance that our financial plan was unique.  I explained to you on which basis we started developing it, that was based on criticism from the Auditor General.  At some stage for instance the intelligence community, military intelligence wanted to use our plan for their activities but it was not approved but the essential difference can be found in that and this you know yourself that normally the State's problem is that money has to be audited after it has been spent and in our case according to a financial plan it was controlled before it was spent and after that there would be access to it and this was all in the plan as I told you but if the auditor was there, firstly we had an internal auditor who knew the system and if the external auditors arrived there, there were two files.  Firstly the operational files and in certain cases it could have been pointed out by the Chairperson if it was sensitive then it did not have to be pointed out in terms of the plan but on the financial file you would then have a document that would say the plan was presented by me to the Chairperson, etc etc and the person who was identified to execute the task and the plan was accepted and then I would sign and the Chairperson would sign and that would be the formal structure and then there are second procedures that I mentioned for instance to phone a hotel and to find out what the real cost if a specific hotel is or two or three quotations and then the co-ordinator or the person who phoned or the financial official or the clerk would then say in that region "I phoned and this is what I found" and based on this it was done.
	What we then did is that there were specific for instance so much petrol per kilometre or so much money per kilometre and the same also for the levels of expenditure per day.  There were all those procedures that had been laid down and after this it was signed and this is what the auditor would come and audit, that the project that was there and the money that was budgeted for it and this is like in any business plan and after it has been spent and then the accounting in the result of the project and the accounting would then be in the handling in terms of the production or you see it on television that an information report would be made so it is measured against the result that would be laid before me or before the Chairperson.