a) The Department incurred irregular expenditure of R271 208 000, disclosed in note 27.4 to the financial statements, as the expenditure was in contravention of the Public Financial Management Act (PFMA) and Treasury Regulations (TR) relating to supply chain management. b) Transfer payments amounting to R127 908 000, disclosed in note 27.2 to the financial statements, were made to municipalities from an amended payment schedule which was not approved by National Treasury, which resulted in irregular expenditure. c) Transfer payments of R18 198 000, as disclosed in note 27.2 to the financial statements, were also made to the municipalities into the bank accounts other than the primary bank accounts approved by the National Treasury, which resulted in irregular expenditure.