. The Department under-spent its budget by R320.9 million against the revised budget for the year of R41.5 billion, translating into an under- expenditure by 0.8 per cent. A transfer payment from the Public Transport Infrastructure and Systems Grant amounting to R191.7 million was withheld. . Fewer taxis were scrapped than budgeted for, resulting in under- expenditure of R23.3 million which was shifted within the programme and across programmes to fund the expenditure needs. Savings on accommodation costs amounted to R31.1 million, of which R22.9 million was shifted within and across programmes to fund other projects. . Projects amounting to R104 million were delayed or could not be implemented. Savings of R16.4 million were realised on goods and services and R2.3 million on capital expenditure. Compensation of employees was under-spent by R5.7 million due to posts that could not be filled and R0.8 million was saved on foreign membership fees. . The accounting officer did not take effective and appropriate steps to prevent irregular expenditure, as per the requirements of section 38(1)(c) of the Public Finance Management Act (No. 1 of 1999).