Further, Her Majesty's Treasury requires disclosure in the notes to the financial statements on a cash basis of all instances of significant irregular expenditures arising from erroneous benefit awards and fraud by claimants.
Irregular expenditures have not arisen from benefit awards.  
mnli hypothesis: Irregular expenditures have not arisen from benefit awards.   premise: Further, Her Majesty's Treasury requires disclosure in the notes to the financial statements on a cash basis of all instances of significant irregular expenditures arising from erroneous benefit awards and fraud by claimants.