4.2 Direct audit expenditure Direct audit cost includes contract work of audit income, staff remuneration from audit business units and subsistence and travel has been budgeted an amount of 1.799 billion for the financial year 2014/15. This represents a 6 percent increase when it is compared to 2013/14 financial year. 4.3 Operating cost Operating costs are associated with the administration expenses on day to day basis. Total operating costs has been budgeted an amount of R875.2 million for the 2014/15 financial year, which represents a percentage increase of 11 percent. Some of operating cost which play a significant share to operating costs item include amongst others a 100 percent increase in the funds budgeted for Senior Management Workshop; and 46 percent overseas trip 4.4 Other expenses Other expenses are budgeted to increase to R33.7 million for the 2014/15 financial year. This represents a significant increase of 64 percent compared for the 2015/16 financial year. Amongst other expenses that contributed significantly to this huge increase in other expenses item, include provision for bad debts which increase by a noticeable 34 percent.