As required by section 38 (1) (a)(iii) of the Public Finance Management Act (PFMA), a Procurement User manual exists at the Department of Water Affairs (DWA). Instances were identified where officials of the DWA did not always appropriately adhere to the DWA Procurement User manual and the procurement directives issued by the National Treasury. The PFMA stipulates that, where procurement prescripts are contravened, the expenditure incurred should be regarded as irregular expenditure. The irregular expenditure can be condoned ex post facto. The appointments of the service providers are mentioned below: