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GUIDELINE ON UNAUTHORISED EXPENDITURE

GUIDELINE ON UNAUTHORISED EXPENDITURE GUIDELINE ON UNAUTHORISED EXPENDITURE OFFICE OF THE ACCOUNTANT-GENERAL May 2014 GUIDELINE ON UNAUTHORISED EXPENDITURE 1 PURPOSE 1. The purpose of this GUIDELINE is to provide clarity on the interpretation of matters related to UNAUTHORISED EXPENDITURE , as defined in section 1 of the Public Finance Management Act (PFMA), 1999 (Act No. 1 of 1999) and the application of procedures related thereto. DEFINITIONS 2. The following definitions are relevant in relation to UNAUTHORISED EXPENDITURE : Definitions in terms of section 1 of the PFMA Description irregular EXPENDITURE irregular EXPENDITURE means EXPENDITURE , other than UNAUTHORISED EXPENDITURE , incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including: (a) the PFMA; (b) the State Tender Board Act, 1968 (Act No.)

GUIDELINE 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

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