The Committee recommends that the Accounting Officer ensures that: a) Appropriate disciplinary measures are taken against employees who were responsible for incurring irregular expenditure in terms of section 38(1)(h)(iii) of the Public Finance Management Act (No.1 of 1999) (PFMA). b) The Department implements effective, efficient and transparent financial and risk management processes. c) The Department strengthens its internal control systems in order to avoid incurring further irregular expenditure.