a) Invoices received from the PMT for services rendered during the 11- month period from October 2006 to August 2007 amounted to R 6.5 million (Inclusive of VAT and disbursements), which is R 23 426 more than the budget allocated for the 24-month period and R 1.2 million more than the approved ceiling price. b) The MoA states that, the processing of abalone should have taken place on a rotational basis between the three service providers. No records existed that rotation occurred during the tenure of the existing service contracts up to August 2007. It is also estimated that the additional costs owing to the non-rotation of the processing of abalone between service providers during the corresponding period amounted to R 1.4 million. c) In respect of seven of the eleven invoices (63 per cent) analysed for the period October 2006 to August 2007, the PMT made use of additional staff or staff were used for more hours than indicated in the tender document. The total cost paid by the Department of Environmental Affairs and Tourism for additional PMT staff amounted to R 1.8 million for the period October 2006 to August 2007