The most significant contributor to the irregular expenditure was in the amount of R524 000 and related to the development of the POA software, where the CFO provided approval (within his delegated powers) for deviating from tender procedures, but did so without sufficient documented motivation. This deviation related to obtaining quotations rather than going out on open tender, for which the threshold value is R500 000. Originally it was thought that the project cost would not exceed R500 000, and the original contract was less than R500 000. However, variations related to additional requirements were made during the implementation of the project, which increased the cost to R524 000. In future, the department is to ensure that sufficient documented motivation is filed for such approvals.