a) As disclosed in note 17 to the financial statements, the public entity incurred fruitless and wasteful expenditure amounting to R585 094 in respect of an unfair dismissal of an employee and recruitment services that did not yield results. The expenditure incurred was contrary to section 51(1)(b)(ii) of the PFMA; and b) As disclosed in note 17 to the financial statements, the public entity incurred irregular expenditure amounting to R10 984 973 as the expenditure incurred was in contravention of section 54(2)(d) of the PFMA relating to obtaining approval from the executive authority for the acquisition of a significant asset. The Committee recommends that the Accounting Authority ensures the following: a) Management takes responsibility and provides adequate guidance to officials in assisting management to exercise reasonable care so as to avoid fruitless and wasteful expenditure from being incurred in future periods; b) The entity strengthens its internal control environment in order to avoid incurring further irregular expenditure; and c) Disciplinary action is taken against employees who were responsible for incurring such irregular expenditure as required by Section 51 (e) (iii) of the PFMA.