Search results with tag "Irregular expenditure"
GUIDELINE ON UNAUTHORISED EXPENDITURE
www.treasury.gov.zaGUIDELINE ON UNAUTHORISED EXPENDITURE 3 8. Transactions such as those in paragraphs 6 and 7 above may not be accounted for as both irregular and unauthorised expenditure. Considering that irregular expenditure is defined as expenditure other than unauthorised expenditure, this means that unauthorised expenditure
UPDATED GUIDELINE ON IRREGULAR EXPENDITURE
www.treasury.gov.zaGUIDELINE ON IRREGULAR EXPENDITURE 4 | P a g e PURPOSE 1. The purpose of this Guideline is to provide clarity on the procedures1 to be followed when dealing with the identification and application of irregular expenditure, defined in section 1 of the Public Finance Management Act (PFMA), 1999 as ‘expenditure other than unauthorised expenditure, …
Auditor-General calls on government leaders to ensure ...
www.agsa.co.zaIrregular expenditure decreases o Irregular expenditure decreased to R54,34 billion from the R66,90 billion in the previous year. It includes the irregular expenditure (R7,71 billion) of those auditees of which the audits were completed after the cut-off date for this report (30
KMBT C554-20130625140615
www.kzntreasury.gov.zaEXPENDITURE IRREGULAR, When an official of an institution discovers unauthorised, irregular, fruitless and wasteful expenditure, the official must immediately report in writing such expenditure to the Accounting Officer. In the case of a department such expenditure must be reported in the annual report, as required by section 40(3)(b) of the PFMA.
Annexure A: Irregular Expenditure Framework
www.treasury.gov.zaexpenditure and pardons the action that has resulted in the incurrence of irregular expenditure; “ determination ” means an informal assessment conducted by the Loss Control Function or another relevant function to examine or analyse the particulars of non-compliance in order to
FPG03 Avoidance of irregular, unauthorised, fruitless and ...
www.saqa.org.zaPolicy on Avoidance of Irregular, Fruitless and Wasteful Expenditure Status: Approved Date: 2013-12-04 File Reference: 5 7.5.1.2 Makes or permits an irregular expenditure or a fruitless and wasteful
Public Audit Act [No. 25 of 2004] - Gov
www.gov.za“irregular expenditure”, in relation to expenditure of the Auditor-General, means expenditure incurred by the Auditor-General in contravention of, or that is not in accordance with, a requirement of this Act or any other legislation applicable to the Auditor-General; ...
COMPLIANCE MANAGEMENT FRAMEWORK
oag.treasury.gov.za• makes or permits an unauthorised expenditure, an irregular expenditure or a fruitless and wasteful expenditure; and Sections 83(3) of the PFMA - An official to whom a power or duty is assigned in terms of section 56 commits an act of financial misconduct if that official wilfully or negligently fails to exercise that power or perform ...
PUBLIC FINANCE MANAGEMENT ACT NO. 1 OF 1999
www.kzntransport.gov.zaPlease note that the Preferential Procurement Policy Framework Act, No. 5 of 2000 and its ... “fruitless and wasteful expenditure” means expenditure which was made in vain and would have been ... [Definition of “irregular expenditure” amended by s. 1 (d) of Act No. 29 of 1999.]
www.nwpg.gov.za
www.nwpg.gov.za2. POLICY STATEMENT This is a policy directive on irregular expenditure and how to deal with cases which are considered financial misconduct under the Public Finance Management Act, No.
Irregular Expenditure Framework - National Treasury
www.treasury.gov.zairregular expenditure in the Checklist, as contained in Annexure A to this Framework. 19. The details and amounts of confirmed irregular expenditure and losses determined must be recorded in the irregular expenditure Lead Schedule, as contained in Annexure B to this Framework. Confirmation of Non-compliance 20.