d) The Investigations unit was also managed by a Business Executive Manager - the AGSA management pointed out that they established a separate investigation unit in January 2010. The unit assists the regularity auditors to identify the significant fraud risks in the planning stages in which it plays a proactive positioning role. The investigation unit also provides special investigation into areas of possible maladministration, financial misconduct and regularities. AGSA management mentioned that the projected budget income of R19 million will be generated by the investigation unit in the 2011/12 financial year.