a) Disciplinary action are taken against employees who were responsible for incurring such irregular expenditure as required by Section 51 (e) (iii) of the PFMA; b) The Department strengthens its internal control environment in order to avoid incurring further irregular expenditure; and c) All transfers and payments are made into the primary bank accounts as required by section 10(1) (c) of the Division of Revenue Act (DoRA).