Expenditure Management: The SABC currently has policies and procedures in place which will assist the prevention of irregular, fruitless and wasteful expenditure and losses. However, these policies and procedures were not always complied with during the 2011/12 financial year, and as such were not always effective. Financial statements containing fruitless and wasteful expenditure to the value of R22 120 000 was incurred during the period under review. This is in contravention of section 51(1)(b)(ii) of the PFMA.