Fruitless and wasteful expenditure incurred by the NLM amounting to R3,245 million due to interest on late payments and overpayments to suppliers, as tender amounts were exceeded. Fruitless and wasteful expenditure means expenditure that was made in vain and would have been avoided had reasonable care been exercised. Audit outcome report of 2008-09 reveals that Nkomazi Municipality unspent government grants totalling approximately R19, 938 million. Under-spending of government grant, in relation to the budget of a municipality, means operational or capital expenditure incurred by the NLM during the 2008-09 financial year, is below the total amount of the grant or allocation, as the case may be.