2.1.3 The DCS' fruitless and wasteful expenditure had decreased from R71,3 million in 2011/12 to R1,6 million in 2012/13. The 2012/13 fruitless expenditure, which was still under investigation at the time of reporting, was the result of value added tax (VAT) having been paid to non-VAT vendors, and to R189 000 in interest paid for office-space occupied.