The under expenditure in Administration related to an allocation of R34 million that could not be spent in respect of the Business Process Review (BPR) as the BPR Committee was appointed in the middle of the financial year. Unfilled vacant posts in Administration amounted to R12 million; goods and services amounted to R32 related to accrual and commitments, machinery and equipment amounted to R16 million while funds, in respect of the Learning Academy amounted to R2.3 million.