a) The RTMC incurred fruitless and wasteful expenditure amounting to R17 520 706 as employees were paid after resignation dates, interest was charged on late payments, and costs were incurred on a discontinued system. b) The amount previously declared as fruitless and wasteful expenditure was adjusted by R45 960 in the current year as additional fruitless and wasteful expenditure relating to the 2008/09 financial year was discovered in the current year. The Committee recommends that the Accounting Authority ensures that: