Risk Management System facilitation increased; expand Post Clearance Audit coverage and reallocate staff to audit and compliance work. The Board mandates that higher facilitation under the Risk Management System, introduced alongside self assessment, be matched by increased selection of Bills of Entry for Post Clearance Audit and Post Clearance Compliance Verification to safeguard revenue. OSPCA currently applies to ACP importers; until its wider application, transaction based PCA will continue for other importers but overall PCA coverage must be enhanced. Chief Commissioners must reallocate examination staff to audit functions (PCA, SIIB) and reduce PCA pendency, reporting any difficulties to the Board.