He pointed out that the Auditor- General emphasized the following matters. Unauthorised expenditure amounted to R9 193 133. Their action plan on this included the implementation of a new financial system to address the issue of over and/ or unauthorized expenditure. In terms of the new financial system, managers would have access to his/her own departmental budget. A Budget block has been put in place and if he/she envisaged overspending, application for permission to do so has to be obtained.