The Auditor-General also expressed five emphases of other matters, namely: material losses through criminal conduct, significant uncertainties, irregular expenditure, fruitless and wasteful expenditure and commitments. With the material losses through criminal conduct - R53, 301 million losses were incurred as a result of fraudulent activities identified through forensic investigations in three land reform projects in KwaZulu-Natal. Those projects are the Land Redistribution for Agricultural Development (LRAD). It was found that there was no compliance with laws and regulations, particularly section 38(1)(a)(i) of the PFMA. This matter related to adequacy of policies and procedures, database of beneficiaries receiving grant funding and adequate monitoring to detect fictitious beneficiaries.