a) As disclosed in note 26 to the financial statements, irregular expenditure to the amount of R812 million was incurred, R436 million of which related to the current year's irregular expenditure and R368 million related to the prior year's irregular expenditure identified in the current year. b) R3,8 million of irregular expenditure not condoned is a result of competitive procurement procedures not followed and prior approval for procurement not obtained from the Bid Adjudication Committee. c) Fruitless and wasteful expenditure amounting to R2 million was incurred as a result of officials not boarding flights or not using reserved accommodation.