GAVIN ROBERT SAMUELS

CURRICULUM VITAE

Last Updated: 14 May 2015

PERSONAL PROFILE

Surname: SamuelsFirst Names: Gavin Robert

Postal Address: P O Box 32Highlands North2037South Africa

Residential Address: 20 Avondale RoadSydenham2192South Africa

Home Telephone: 011 485 5726Home Telephone: (International) 27 11 485 5726 Cellular Telephone: 072 172 2188E-mail address: samuels.gavin@ymail.com

Date of Birth: 9 August 1962Place of Birth: London, EnglandNationality: Dual – South African/BritishIdentity Number: 620809 5178 08 6

Marital Status: Married - two childrenHome Language: EnglishOther Languages: AfrikaansDriver’s License: Code 08Military Service: CompletedHealth: Excellent

BACKGROUND

Gavin holds a B.Com. (Accountancy) degree from WITS University. He has over 20 years post articles working experience, specialising in Internal Audit and Accounting, across a range of industry sectors including financial services, mining, government/public sector, FMCG, manufacturing and retail hospitality. Gavin was employed by Fedsure Financial Services Group for 12 years. He also obtained solid experience implementing Sarbanes Oxley (SOX) for two international companies.

KEY COMPETENCIES AND PERSONALITY

Proven track record in the execution of numerous internal audit assignments Broad cross industry experience Ability to work independently and within a team

Good verbal and written communication skills Proficiency in latest software technology Attention to detail Analytical Enquiring mind

CAREER AND LIFE ACHIEVEMENTS

I initiated a forensic investigation by Discovery Health after two healthcare professionals had submitted what I believed to be inflated claims. They claimed for several daily 1 hour and ¾ hour consultations when they had only spent 15 -20 minutes a day with me whilst in hospital. On reporting this to the medical aid, I stated that these healthcare professionals had most likely also over-claimed when consulting with fellow patients in this hospital with me. The case took two years to complete and Discovery informed me that they recovered R125 000 from these healthcare professionals. They paid me a 10% incentive of R12 500.

Over the 5 year period I have been a member of Discovery Health, my enquiring mind and analytical personality has resulted in me detecting numerous errors in the processing of my family’s medical aid claims. The nature of the errors include erroneous data capture, the reversal of a penalty levied for not using a generic when no generic existed for a particular medicine, the reversal of paying a chiropractor who accidently submitted the claim to Discovery after I had already paid the practitioner.

My family took a holiday at the Orion Safari Hotel in Rustenburg in 2005. Whilst at the hotel, I observed and through questioning of staff, determined that several internal controls were either inadequately designed or not operating effectively. After the holiday I drafted an e-mail to the CEO firstly informing him of the internal control deficiencies and thereafter telling him that I have substantial Internal Audit work experience and asking whether they have an Internal Audit department. About a year later I spotted an advert in the Star Workplace for an Internal Auditor at the Orion Group. I e-mailed my C.V. and attached my letter to the CEO. A week later I was asked to attend an interview with the CEO. He informed me that the interview was a mere formality and that he had decided to appoint me as Group Internal Auditor based on the initiative I had shown and knowledge I had demonstrated through the content of my letter.

I received a ‘Top achiever award’ in 1995 whilst at Fedsure Financial Services group ‘in recognition of outstanding service’.

Fedsure appointed me as a cheque signatory in 1997 up to R500 000.

Whilst at Fedsure I was working on a claims clearing account and observed a debit balance on a client’s policy. On enquiry I noticed that a death claim had been paid twice. I went onto the Claims system, examined the EFT payment and documentation in the client’s file. The claimant had written his bank account number illegibly and this had resulted in an error when capturing the bank account number on the EFT system. Coincidentally, the account number captured was a valid account number. Although the claimant’s name had been captured correctly, banks do not validate the client’s name against the account number. A second EFT had to be paid to the claimant resulting in the debit balance in the claims clearing account. I explained the situation to the bank who promised to initiate an urgent enquiry. Within a few days, we were refunded the R40 000 as the incorrect payee had not yet withdrawn the funds.

EDUCATIONAL PROFILE

Tertiary Education:

1981 to 1986: Studied B.Acc. part timeMarch 1987 to Oct 1988: Studied B.Acc. final year full time 

Qualifications: B.Comm. (Accountancy) (1989) University of the Witwatersrand

University Subjects Taken: Accountancy I – IV Auditing I & II Business Communication Studies Business Economics Business Finance Business Information Systems Commercial Law A, B & C Cost & Managerial Accounting Economics Statistics Taxation I & II

Secondary Education:

School Attended: S.A.C.S., Cape TownMatriculation with exemption (1980)

Membership of Professional Bodies:Member of the Institute of Internal Auditors of South Africa (joined 1 June 2005)

Computer Literacy:Spreadsheet programs: ExcelDatabase programs: Paradox; AccessWord processing programs: MS Word Accounting packages: Pastel Express and Pastel PartnerAudit software: Team Mate; Caseware

Hobbies, Sports & Interests: Reading, Tennis & Squash, Watching Sport, Music

WORK EXPERIENCE PROFILE

PLEASE NOTE: Over the last 10 years I did a lot of contract work out of choice, enjoying the flexibility, high “take home pay” and gaining solid experience working for several different companies in a variety of industries. As a contractor, you have little control over the duration of

these assignments. I am not a “job-hopper” as I chose to do contract work .Furthermore, I spent 12 years with the Fedsure Group and 2 years with Johnson Diversey. I am now looking to settle down in a permanent position again.

CONTRACTPeriod of employment: 13 April 2015 – 13 May 2015Name of Company: Bee – Matrix (Pty) LtdNature of business: BEE verifications and consultingPosition: ConsultantReporting to: Mrs. Simone Fleishman – Verification Auditor

Nature of work performed:-learning the company’s business through on-the-job training and reading company documentation-printing out relevant documentation from the in-house system called Bee-Trax-referencing client audit files-checking the accuracy of the capturing of BEE documentation, provided by clients, onto Bee-Trax-discussing errors detected with Capturers and the Verification Auditor; processing the necessary corrections onto the system-documenting and discussing queries arising from errors detected -documenting recommendations for improvements to procedures and enhancements to Bee-Trax

Sept 2013 – March 2015Employed in family’s business importing and distributing Solar Heaters, Solar Panel systems and LED bulbs. I was involved in sales, finance and writing up the company’s books.

CONTRACTPeriod of employment: 26 November 2012 – 9 August 2013Name of Company: Akanani Consulting (Pty) LtdNature of business: Business Consulting Services including Internal Audit ConsultingPosition: Internal Audit ManagerReporting to: Mr. George Fosu - Partner

Nature of work performed:Managing an internal audit team ranging from 2 to 8 people; performed all internal audit functions encompassing audit planning through fieldwork and reporting on government audits including:-Passenger Rail Agency of South Africa (PRASA)-Westonaria Local Municipality (WLM), covering audits of: (i) Archiving and Record retention (ii) Revenue Management (iii) Auditor General Findings: follow-up review

Mar 2011 – Nov 2012: Gavin Samuels Consulting Services: Writing up books on Pastel Accounting and drafting Annual Financial Statements for a few clients I have acquired through marketing my services in a local newspaper and handing out my business cards to Small business departments at several banks.

CONTRACTPeriod of employment: 1August 2010 – 28 February 2011Name of Company: H J Marcus & AssociatesNature of business: Accounting, Bookkeeping, Payroll and TaxationPosition: ConsultantReporting to: Mr. Hugo Marcus – business owner

Nature of work performed:General accounting, bookkeeping, taxation and payroll for small to medium size enterprises using Pastel Accounting and VIP Payroll output reports.

CONTRACTPeriod of employment: 19 April 2010 – 22 June 2010Name of Company: Absa Bank Ltd.Nature of business: Registered Commercial bank Position: Internal Audit ConsultantReporting to: Mr. Lwazi Gqwana – Head of Generic Banking Products

Nature of work performed:The assignment was performed within the Generic Banking Products division of Absa. The division consists of the following business units: Private bank, Retail bank, Wealth, Small business and Medium business. These business units main function is to act as a processing centre (the Back office) whereby they, inter alia, load overdrafts, close bank accounts, perform cheque maintenance and prepare, capture and validate securities on behalf of their clients – the branches and Credit department.Quality controllers had recently been set up within the business units. Their function is to perform checks (which act as controls) on the Fulfillment Agents (who load the overdrafts, etc) to ensure that the latter detect and correct any errors made by the Branch consultants and load the overdraft correctly and accurately. These controls are embodied in QC checklists which had been drafted but were considered by Management to have been inadequately detailed and badly written. I was assigned to improve these checklists and ensure they acted as effective internal controls to mitigate the risks alluded to above. This involved observing a Quality controller performing her checks, asking her pertinent questions to determine if the checks she currently performs are adequate, inadequate or represent overkill from a risk and control point of view. Thereafter, to ensure completeness of the checklists, I performed walkthroughs with Fulfillment agents. This involved observing and questioning them on (a) the system enquiries they perform in order to detect errors made by the Branch consultants which could render the cases “not fit for processing” and (b) the capturing of data onto the various screens and system validation performed in order to load the overdraft. The result was the preparation of 10 QC checklists for Retail bank and Private bank that were sufficiently detailed, yet not cumbersome to follow when being used by the Quality controller. The completed checklists can now be used for training and cater for succession planning. The checklists, with their increased level of detail, now allow the Quality assurers (to whom the Quality controllers report) to implement disciplinary procedures against Quality controllers where necessary, as the latter can no longer contend that they were uncertain of exactly what checks they had to perform.

Jan 2008 - Apr 2010; Sept 2013 – March 2015Employed in family’s business importing and distributing Solar Heaters, Solar Panel systems and LED bulbs. I was involved in sales, finance and writing up the company’s books.

CONTRACTPeriod of employment: 13 Aug 2007 – 10 Dec 2007Name of Company: Alexander Forbes GroupNature of business: Financial ServicesPosition: Senior Internal Auditor Reporting to: Mr. V. Zingitwa – Senior Manager: Group Internal AuditNature of work performed:-Performed the audits of “Billings – Financial Planning Consultants” and “The Advice Process – Financial Planning Consultants” using Internal Audit software called “Team Mate”-Both audits involved ensuring Compliance with relevant Legislation (Long Term Insurance Act;Life Offices Association; Pension Funds Act; Financial Advisory and Intermediary Services Act)

PERMANENTPeriod of employment: 6 November 2006 – 21 June 2007 Name of Company: Orion GroupAddress: Orion House

49 Jorissen St.Braamfontein

Telephone: 27 11 718-6452Nature of Business: Owns and manages 5 Hotels in S.A. and Swaziland

Owning, letting and managing industrial, retail, commercial and residential property

Position: Group Internal AuditorReporting to: Mr. John Carvell – Group Financial Manager

Nature of work performed:Assigned to audit Hotels initially

Examine and document current processes and controls within the Devonshire Hotel Beverage Stores area including Housekeeping Stores.

Wrote an 8 page Policy and Procedure document entitled Stores Procedures. This covered stock ordering, receipt of stock, returns, issues to bars and stocktakes for bars and Beverage stores.

Produced a detailed flowchart on MS Visio for the above Policy and Procedure. Through ongoing enquiry, observation and examination ensure all aspects of the Policy and

Procedure are being continuously adhered to. After cost of sales percentages for beverage were found to be alarmingly high for two months in

succession, performed a detailed investigation over a 5 day period to determine whether theft or fraud was being perpetrated. This involved observing physical stock counts and related procedures in all 3 bars; watching and checking the accuracy of stocktake quantities captured onto the Micros point-of-sale system; examining variance reports, recounting items in the bars that had variances, eliciting explanations from appropriate staff where original counts were found to be correct; ensuring correct quantities were captured onto an excel spreadsheet, at selling

prices, which I designed to facilitate the accurate use of the ‘imprest’ beverage system(a management tool which will reveal what the total rand amount, at selling prices, of each bar’s stock should be, allowing this value to be compared to the actual stock count rand amount at selling prices); ensuring beverage stock received from vendors is accurately captured onto the Micros system; ensuring stock transfers to bars, calculated at selling prices, is accurately entered onto the imprest spreadsheet; verifying that bars’ daily sales per Micros is also correctly entered onto the imprest spreadsheet; at the end of the 5 days, witnessing a further stocktake and ensuring that the correct total stock value, at selling price, is entered onto the imprest spreadsheet; the imprest spreadsheet will then calculate the total rand amount, at selling prices, of any stock shortages for the three bars; following through to barman’s payslip to ensure stock shortages are deducted from the barman’s salary.

Observing processes and controls in respect of cash ups of bar’s, dining room and reception at the Devonshire and Safari Hotels; re-performing the reconciliation of all the cash-ups done by Back office staff the following morning; ensuring that cash ups balance to daily banking; ensuring any cash shortages are deducted from the relevant staff member’s salary, through examining their payslip

Redesigned and implemented a new ‘daily cash up sheet’ template at the Devonshire Hotel; following up to see staff are filling out the new document correctly

Evaluating the processes and controls in place for Conferencing. This involved making necessary changes to the contract document in use; ensuring all items per the final signed conference quotation are correctly invoiced; ensuring ‘extras’ not specified on the quote eg. delegate ordering alcoholic drinks from the bar at night, private telephone calls , etc are charged to the delegate’s room account and such account is presented to the client along with the master account.

Produced a lengthy report for the CEO of 12 operational control weaknesses I had evidenced during my holiday at the Safari hotel in December 2006.

Reviewed the February 2007 (year end) Income Statement of the Devonshire Hotel; performed relevant audit procedures and tests necessary in order to be able to report to Management on its accuracy.

CONTRACTPeriod of employment: 3 July 2006 – 31 Oct 2006Name of Company: Simba (South Africa) (Pty) LtdNature of business: Manufacturers of chips and snacksPosition: Internal Auditor Reporting to: Mr. W. Thom – Internal Audit Manager

Nature of work performed:-performed audits of HR & Payroll; Fixed Assets and Capex

CONTRACTPeriod of employment: 6 February 2006 – 31 May 2006Name of Company: A.B.B. (South Africa) (Pty) LtdNature of business: Heavy EngineeringSwiss based company with subsidiaries in 80 countries around the worldPosition: Internal Auditor – Sarbanes Oxley ControllerReporting to: Mrs. Lindsey Ellis - Financial Controller

Nature of work performed:The company’s Head Office is in Sunninghill (administration of projects) and a manufacturing, assembly and project administration operation is run from Elandsfontein. Within each site, the company’s business was divided into several processes. I was assigned Revenues & Accounts Receivable as well as Accruals and Provisions. For each process, a partially completed template had already been prepared. Each template listed several internal control objectives and in respect of each objective, various financial and operational risks were identified. Tasks and procedures performed included:- eliciting the actual internal control(s) activity currently in place to address or mitigate the various risks- establishing the process owner for each control- identifying the “key control” for each risk- consolidation of key controls i.e. determine whether a particular key control, if operating effectively, may be able to mitigate more than one risk - determining whether the key control is manual, automated or IT dependant- establishing the frequency that each key control is performed (eg. daily /monthly).This is necessary to determine what sample size to use for testing- preparing a “Key control addendum” in which the “attributes” of each key control had to be identified- drafting the appropriate audit procedures necessary to test the attributes within each key control- obtaining relevant documentation, including system reports, that provides the necessary audit evidence to test the key control - performing detailed testing of all key controls and recording the results of the tests on a testing matrix- where it is felt that the control in operation is either inadequate to mitigate the risk or the testing results indicated that the control is not operating effectively, draft a “deficiency” and appropriate “remediation” onto the Sarbanes Oxley deficiency and remediation tool- indexing and filing, as audit working papers, all documentation obtained- compiling “Narratives” for the processes assigned to me

CONTRACTPeriod of employment: 22 August 2005 – 31 January 2006Name of Company: Eyesizwe Coal (Pty) LtdNature of business: B.E.E. Company which owns 4 Coal Mines in MpumalangaPosition: Internal Audit Manager Reporting to: Mrs. M. Koch – Chief Financial Officer

Nature of work performed:-Visited all 4 mines performing audits of Financial Accounts & Stores and Materials -Managed and assisted junior Internal Auditor in conducting audits-Drafted audit reports -Reviewed audit working paper files and audit reports prepared by junior auditor

CONTRACTPeriod of employment: 28 August 2003 – 29 July 2005Name of Company: Johnson Diversey (South Africa) (Pty) LtdNature of business: Manufacturers of chemicals and cleaning productsU.S. based company with subsidiaries in 65 countries around the worldPosition: Internal Auditor – Sarbanes Oxley projectReporting to: Mr. D. Thom - Financial Director

Background:The Sarbanes Oxley Act of 2002 promulgated in the U.S. (similar to our 2002 King II Report on Corporate Governance) was created in reaction to a series of financial scandals in the public market, which included Enron, Worldcom and the collapse of Big 5 Accounting firm Arthur Andersen. The various U.S. corporate failures of the 1990’s have cost investors an estimated $200 billion. The purpose of the Act is to build and restore public confidence in the system of Corporate Governance and financial reporting. The Act also covers issues relating to accounting fraud, auditors’ independence and conflicts of interest and to this end the provisions of the Act establish an independent Accounting Oversight Board.

Objective:To perform Internal Audit work eliciting, assessing and testing both operational and financial controls (manual and automated) in order to allow management to comply with Section 404 of the Sarbanes Oxley Act. This section requires the company’s annual report to contain an internal control report which shall state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting and containing an assessment of the effectiveness of these controls and procedures. Furthermore, in terms of the Act, the Chief Executive Officer and Chief Financial Officer are required to certify the accuracy of the Annual Report. This certification carries with it major criminal penalties.

Nature of work performed:The company’s business has been divided into 6 modules, namely: Ledger and Financial reporting, Purchasing and Payables, Revenues and Receipts, Fixed Assets and Capital expenditure, Inventory and Production and Human Resources. Within each module, several transactions have been identified. In respect of each transaction, anything between 1 and 24 control objectives and associated risks have been listed. For each control objective/risk I was required to:-elicit the actual control activity currently in place to address or mitigate the risk (if one exists).-with the assistance of several auditees, provide a name for the control activity, assign a priority and status of the control, give the control objective control type i.e. completeness/ accuracy/validity, state whether the control is a preventative or detective control, decide if the control method is automated or manual-obtain relevant documentation that provides the necessary audit evidence to test the control-perform detailed testing of the control; preparing suitable working papers to be filed with the documentation-as a consequence of the tests performed, identify “issues” that require corrective action - where the Financial Director decides that the corrective action must be implemented – discuss the issue and corrective action with the relevant auditees-ensure the corrective action is implemented timeously-prepare monthly and quarterly Status reports and other required submissions-document a comprehensive “narrative” in respect of each transaction within each of the 6 modules-prepare flowcharts for all processes (system and manual) within each module

PERMANENTPeriod of employment: March 1991 – July 2003Name of Company: Fedsure Life Assurance LimitedAddress: P O Box 666

Johannesburg2000

Telephone: 27 11 332 6000

Nature of Business: Life Assurance, Pensions and other Financial ServicesFinancial Statistics: Group Assets: R 50 billion

Life Division premium income for 1999: R 4.6 billion2nd largest financial services group in South Africa

Position A: Accountant – Life DivisionPeriod of Employment: October 1994 – October 2001 Reference: Mr. John Whitter: Financial Controller – Life Division

Fedsure was acquired by Investec in 2001 and its Life Division was subsequently sold by Investec to Capital Alliance Life. Effective 1 November 2001, I was employed by Capital Alliance Life on a contract basis. This contract ended in July 2003.

Duties & Responsibilities

Overall Objective:To ensure adequate internal controls and accounting processes take place and are maintained within the Life Division. Analysing, controlling and where necessary, clearing balances on Claims system ,Loans system and

interface accounts (interface accounts exist between General Ledger and all sub-systems i.e. Individual Life, Annuity system and Commissions system).Please note that each of these aforementioned systems has an accounting sub-system with full accounting functionality up to trial balance.

Monitor the workings of the Claims and Loans systems, identifying system problems and liaising with I.T. department regarding their resolution, recommending enhancements to current systems where necessary.

Involved in the accounting and financial testing of systems being developed or customised (including the two EFT payment systems recently developed); liaising with IT developers in respect of the specifications of accounting ,controls and reports required.

Utilising hard copy reports as risk management tools; requesting IT to download various data from Line-Of-Business systems and provide us with electronic report versions of the data on Excel/Access to which we then perform sort functions and queries.

Controlling and clearing Claim related accounts: ex-gratia, policy sale accounts, claims suspense, voluntary group scheme claim accounts.

Control accounting for cancelled claims and policy reinstatements. Ensure all invalid loan permutations (e.g. loan status ‘terminated’ with an accounting balance) are

investigated and cleared correctly. Monitor the validity and the accuracy, for individual policies, of automatic non-forfeiture, interest

bearing and linked loans. Ensure correct alterations are done to policy values in respect of partial claims. Ad hoc queries/problems on policies that have received processing from the following automated

systems: auto-A.N.F, auto-lapse, auto-paid up, auto-surrender to loan. Ensure the adequacy of systems in the Reassurance department so that, inter alia, all reassurance is

claimed and recovered timeously. Calculate quarterly reassurance recovery and surrender to loan accruals. Liaising and assisting with queries from external and internal auditors. Authorising claims/loans/renewals payments (Cheque and EFT) on our imaging and workflow system

as well as line-of-business systems; was made a cheque signatory in 1997 up to R 500 000 Assist with preparation of figures for quarterly financial reporting/management accounts.Received a ‘top achiever award’ in 1995 ‘in recognition of outstanding service’

Position B: Internal Auditor – Life DivisionPeriod of Employment: March 1991 - October 1994Reference: Mr. Larry Frankel: Senior Internal Auditor – Life Division

Duties & Responsibilities

Perform preliminary surveys and document the activities within the application. Evaluate application systems using a PC flowcharting programme. Identify audit risk areas after establishing the objectives of the department to be audited. Determine the current management processes in respect of the identified risks. Draft audit programmes where application has not previously been audited. Assess the adequacy of the management processes and perform audit procedures to test compliance

with those processes considered adequate. Draft audit reports detailing audit evaluations and recommendations in respect of the risks and

management controls. Perform follow up audits to determine the adequacy of corrective action implemented. Assist in the performance of ad hoc assignments (mainly fraud investigations/system developments)

at the request of management. Audits of Life Branches

Application audits performed:

Unit Trust valuation and income distributionBroker CommissionsInvestments in BrokersClaims (performed twice)RenewalsAnnuitiesVarious fraud investigationsVarious system development auditsVarious Life BranchesLife cheque production system

PERMANENTPeriod of Employment: February 1989 – November 1989Name of Company: Security 2000, now Security CentreAddress: P O Box 57360

SpringfieldJohannesburg

Telephone: 27 11 493 3078Nature of Business: Installation of security systems; 24 hour armed response

monitoring Position: AccountantReason for Leaving: Army call-upReference: Mr. Mike Hellmann: Director

Duties & Responsibilities

Books of prime entry Creditors reconciliations and payment Computerised general ledger Budgets and cash flows Tax administration and liaison with Receiver of Revenue Monthly management accounts Consolidations Liaising with external auditors and preparation of schedules for audit purposes Monitoring internal controls and recommending improvements to management

PERMANENTPeriod of Employment: February 1985 – February 1987Name of Company: R.A. Hellman and Company

Address: P O Box 47163ParklandsJohannesburg

Telephone: 27 11 447 8447Nature of Business: Accountants and AuditorsPosition: Audit ClerkReason for Leaving: To study final year B.Acc. full timeReference: Mr. Ralph Hellman: Partner

Duties & Responsibilities

Semi-senior position, handling small audits alone and major audits with senior supervision.

PERMANENTPeriod of Employment: January 1983 – December 1984Name of Company: Goldberg, Jaffe, Joselowsky and PartnersAddress: 6th floor, Saambou Building, Commissioner St.

JohannesburgTelephone: 27 11 331 3221Nature of Business: Accountants and AuditorsPosition: Audit ClerkReason for Leaving: Office politics – obtained written authority from P.A.A.B. to

transfer articlesReference: Mr. Philip Jaffe: Partner

Duties & Responsibilities

Junior position, handling functions of 2nd and 3rd year articles of clerkship

PERMANENTPeriod of Employment: January 1982 – December 1982Name of Company: Stephen, Ipp and Whitesman

Address: Fisher Hoffmann HouseChurch StreetCape Town

Telephone: 27 21 23 5000Nature of Business: Accountants and AuditorsPosition: Audit ClerkReason for Leaving: Family moved to JohannesburgReference: Mr. Mark Whitesman: Partner

Duties & Responsibilities

Performed all audit functions of 1st year articles of clerkship

APPENDIX

Gaps in C.V.

March 1987 – October 1988B.Acc. final year, full time, Wits University

October 1988 – January 1989Final exams and holiday

December 1989 – January 1990Temporary Assignment – Samancor Ltd.

February 1990 – November 1990National Service

December 1990 – February 1991Temporary Assignments - Unitrans (Reef); Becketts Foods