Public Protector Busi Mkhwebane on Monday instructed Finance Minister Malusi Gigaba to initiate Special Investigating Unit investigations into unlawful appropriation or expenditure of public money used during the funeral and memorial services of former president Nelson Mandela in 2013.

"The allegations that the ECPG [Eastern Cape Provincial Government] improperly diverted funds amounting to R300-million appropriated to the ECDC [Eastern Cape Development Corporation] for the acceleration of social infrastructure development to be used for the funeral of President Mandela is substantiated," Mkhwebane said as she addressed a press briefing in Pretoria on Monday.

"The head of department of provincial planning and treasury, Ms Marion Mbina-Mthembu recommended to Eastern Cape provincial exco on December 6, 2013 that funds appropriated to ECDC should be utilised for the funeral.of President Mandela. Her advice to the provincial exco was based on Treasury Regulation 6.1.3.

However, Mkhwebane found that Treasury Regulation 6.1.3 was not applicable in the matter.

"Neither the board of the ECDC, as the accounting authority, nor the head of the DEDEAT [the Department of Economic Development, Environmental Affairs and Tourism in Eastern Cape], was involved in Ms Mbina-Mthembu's decision to propose the variation of funds appropriated to the ECDC for social infrastructure development, for the purposes of the expenditure to be incurred for President Mandela funeral," said Mkhwebane.