13. Irregular expenditure The Auditor-General identified the following: ESETA did not disclose the irregular expenditure amounting to R5 036 000 which was incurred during the year under review. The regular expenditure resulted from the following:- a) The quotation and/or bidding processes were not adhered to in the procurement of goods and services amounting to R4 370 000. b) Tenders were not always advertised in the government Tender Bulletin. c) Approvals were not always obtained for administration expenditure prior to expenditure being incurred on projects as required by the Skills Development Grant Regulation. Where approvals were obtained prior to administration expenses on projects were incurred, they were still classified as employer grants and project expenses instead of administration expenses. The correct classification of these expenses will result in ESETA exceeding the allowable 12,5 % for administration expenses as per the Skills Development Act by an amount of R666 000.