. Contingent assets: the department is claiming an amount of R5 020 000 from the Siemens due to the overpayments of unitary fees which was based on a larger number of users than actually employed by the department. Siemens had not yet made the repayment nor had it acknowledged any overpayments when the report was compiled . Unauthorised/Fruitless and wasteful/irregular expenditure worth R3 392 125 due to payments made a supplier after the contract had expired, incorrect procurement procedures followed and the inspector posts that were upgraded to a higher level without prior approval from the Minister.