b) Further, during the 2008/09 year, a settlement amount was obtained from a finance company and paid over to settle outstanding amounts due in accordance with a lease agreement in respect of a photocopier. The total of the remaining lease payments amounted to R48 061 and the total of the settlement payments amounted to R55 883. The difference of R7 822 is expenditure that could have been avoided had reasonable care been taken and therefore constitutes fruitless and wasteful expenditure.