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UPDATED GUIDELINE ON IRREGULAR EXPENDITURE

UPDATED GUIDELINE ON IRREGULAR EXPENDITURE

www.treasury.gov.za

unauthorised expenditure. 19. Transactions such as those indicated in paragraphs 17 and 18 above may not both be recognised as irregular expenditure and unauthorised expenditure. Considering that irregular expenditure is defined as expenditure other than unauthorised expenditure, this

  Expenditure, Unauthorised, Unauthorised expenditure

Examples of Unauthorised Expenditure - National Treasury

Examples of Unauthorised Expenditure - National Treasury

www.treasury.gov.za

Examples of Unauthorised Expenditure 4 | P a g e 2. Economic classification is an analytical presentation of government receipts and payments. If a deficit is shown, the budget balance provides information about the scale of financial resources required to finance governments operations (this would normally be unauthorised expenditure).

  Expenditure, Unauthorised, Unauthorised expenditure

GUIDELINE ON UNAUTHORISED EXPENDITURE

GUIDELINE ON UNAUTHORISED EXPENDITURE

www.treasury.gov.za

The unauthorised expenditure must also be reported in the department’s monthly report to the relevant treasury, as required in terms of section 40(4)(b) of the PFMA. Treasury Regulation 9.1.3 When an accounting officer determines the appropriateness of disciplinary steps to be taken against an official in terms of section 38(1)(g) of the PFMA

  Expenditure, Unauthorised, Unauthorised expenditure

Irregular Expenditure Framework - National Treasury

Irregular Expenditure Framework - National Treasury

www.treasury.gov.za

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. 86 of 1968), or any regulations made in terms of that Act; or

  Expenditure, Unauthorised, Unauthorised expenditure

GUIDELINE ON IRREGULAR EXPENDITURE

GUIDELINE ON IRREGULAR EXPENDITURE

www.treasury.gov.za

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 …

  Expenditure, Unauthorised, Unauthorised expenditure

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