Guideline On Irregular Expenditure
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UPDATED GUIDELINE ON IRREGULAR EXPENDITURE
www.treasury.gov.zaUPDATE OF THE GUIDELINE ON IRREGULAR EXPENDITURE 4. This Guideline is an update of the Guideline on Irregular Expenditure issued on 28 May 2014 and takes effect from 01 April 2015. PRINCIPLES FOR THE TIMING AND RECOGNITION OF IRREGULAR EXPENDITURE 5. For a department or a government component3 to incur irregular expenditure, the
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
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.