a) As disclosed in note 25 to the financial statements, an amount of R3 303 501 was incurred as irregular expenditure of which R790 000 relates to the prior year and R2 513 501 relates to the current year. The irregular expenditure for the current year was incurred due to non compliance with Supply Chain Management regulations as well as non-compliance with the Department's delegations of authority as issued in terms of section 44 of the Public Financial Management Act (PFMA); and b) As disclosed in note 26 to the financial statements, fruitless and wasteful expenditure of R7,2 million was incurred in prior years which relates to double bookings and payment made for the venue that was not utilised. The Committee recommends that the Accounting Officers ensures that: