(ii) irregular expenditure has been a result of the Department's failure to follow proper procurement procedures. Despite the fact that the Auditor-General has highlighted irregular expenditure as an issue of concern, the Department still incurred irregular expenditure amounting to R115,5 million which was reported in the 2011/12 Annual Report. This includes R95,48 million that was incurred in the previous year but identified in the current year, and R20 million incurred in the current year;