. The financial statements showed that corresponding figures for 31 March 2009 have been restated as a result of an error discovered during the 2009/10 financial year in the financial statements of the National Treasury. . Note 26 to the financial statements disclosed that irregular expenditure of R2.7 million relating to the prior year was incurred due to the fact that proper tender processes had not been followed. . The Auditor General was unable to audit the statements relating to conditional grants paid to provinces and unconditional grants paid to municipalities, as well as the amounts spent by provinces and municipalities. The Auditor General could therefore not express any opinion on these matters. . Contrary to the requirements of Public Service Regulation 1/111/B2 (d), no human resource plan was in place for the 2009/10 Medium Term Expenditure Frame Work period. . An investigation was conducted in terms of Proclamation R50 of 2006 published in the Government Gazette on 07 December 2006. The investigation was initiated based on the allegation of possible maladministration of the Special Pensions Board and improper or unlawful conduct by officials of the Board. The investigation identified 374 (6.9%) disentitled beneficiaries in respect of fraud and/or a schedule 1 conviction as well as 683 (12.6%) instances of misinterpretation of the Special Pensions Act of South Africa, (Act No. 69 of 1996) by the Board. The investigation resulted in 141 (2.6%) criminal matters that have been handed to the South African Police Services. A forensic investigation was conducted but the results had not yet been made available for review at the time of finalising the audit.