36. Fruitless and wasteful expenditure

Opening balance as previously reported

47 232

Add: Fruitless and wasteful expenditure identified – current year

32 000

47 232

Less: Amount written off – current year

(47 232)

Closing balance

32 000

47 232

The determination relating to the prior year transgression has been concluded and the amount was subsequently written off. The transgression identified in the current year related to the payment for the replacement of lost spare keys. Determination on this matter is under way.