10.5.1 Auditor-General findings The Auditor-General made the followings findings: Irregular, fruitless and wasteful expenditure: (i) As disclosed in Note 27 to the financial statements of USAASA, fruitless and wasteful expenditure amounting to R1 032 000 was incurred as a result of SARS penalties, offices not occupied while still paying rent, and a venue not used even though it was already paid; and (ii) as disclosed in Note 28 to the financial statements of USAASA, irregular expenditure to the amount of R19 492 000 was incurred in the current year as a result of non-compliance with supply chain management policies and R22 669 000 incurred in the previous year and discovered in the current year.