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Irregular Expenditure Framework - National Treasury
expenditure, the non-compliance must be linked to a financial transaction. Although a transaction may trigger irregular expenditure, a constitutional institution, a government
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www.treasury.gov.zabe recorded in the irregular expenditure Lead Schedule, as contained in Appendix B to this Framework. Confirmation of Non-compliance 17. Where it has been confirmed that the identified non-compliance does not constitute irregular expenditure, as defined in section 1 of the PFMA, the accounting officer or accounting authority must –