a) A Complete, accurate and valid register of irregular expenditure incurred be maintained throughout the year and be made available for audit purposes;and b) Creditors are paid within the required time of 30 days in order to avoid penalties that might arise from late payment of creditors as required by Treasury Regulation 8.2.3; c) Monies are recovered from employees who were responsible for incurring the identified fruitless and wasteful expenditure; d) Disciplinary action are taken against employees who were responsible for incurring such irregular expenditure as required by Section 51 (e) (iii) of the PFMA;and