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GUIDELINE ON IRREGULAR EXPENDITURE

GUIDELINE ON IRREGULAR EXPENDITURE 1 | P a g e GUIDELINE ON IRREGULAR EXPENDITURE OFFICE OF THE ACCOUNTANT-GENERAL May 2014 GUIDELINE ON IRREGULAR EXPENDITURE 2 | 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 , incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including (a) this Act; or (b) the State Tender Board Act, 1968 (Act No.)

3 Unauthorised expenditure is a concept that is only applicable to departments. 4 Impractical means, “Applying a requirement which is impracticable when a department, government component, trading entity, constitutional institution or a public entity cannot apply it …

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