a) The Department incurred irregular expenditure of R64 047 000 as the expenditure incurred related to previous years. An investigation conducted by the Special Investigation Unit (SIU) representing the bulk of this irregular expenditure has not yet been finalised; and b) The Department incurred fruitless and wasteful expenditure of R743 000 relating to the 2008-09 financial year. This amount was only identified in the 2010/11financial year. The Committee recommends that the Accounting Officer ensures that: