Compliance Monitoring
Delegations Register Currency
Currency and completeness of financial and SCM delegations of authority required by the MFMA and PFMA.
Delegations are the legal authority behind every financial decision
The MFMA and PFMA require accounting officers and authorities to delegate financial and supply-chain powers in writing, and a decision taken without a current, valid delegation is unauthorised, which can render the resulting expenditure irregular. An out-of-date delegations register is therefore a direct compliance and audit risk. AuditPro Core tracks the currency and completeness of the delegations register so that lapsed, missing or misaligned delegations are identified before decisions are taken outside lawful authority.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Delegations on register
412
Overdue for review
67
16%
No written delegation
23
Entities covered
38
Delegations by review status
Delegations needing attention
| Authority area | Entity | Last reviewed | Status |
|---|---|---|---|
| SCM bid adjudication | Mopani DM | 2022 | Overdue |
| Expenditure approval | Dept of Education | 2023 | Due soon |
| Asset disposal | Newcastle LM | None | Missing |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Authority must be express and current
Financial and SCM powers do not exist by default; they must be expressly delegated in writing. A delegation that has lapsed, or that never covered the decision taken, leaves the official acting without authority.
Alignment to the current structure
Delegations are assigned to posts, so when the organisational structure changes or posts are abolished the register can point authority at positions that no longer exist. Currency means alignment to the live establishment.
Sub-delegation limits
Delegated powers can usually be sub-delegated only within defined limits and conditions. A sub-delegation exceeding those limits is invalid even if a higher delegation exists.
Completeness of coverage
Every financial and SCM decision point needs a corresponding delegation. Gaps where no one holds the authority are as serious as expired delegations, because decisions still get made in those gaps.
How AuditPro Core Bridges the Gap
- Currency tracking: each delegation is monitored for validity, expiry and alignment to the current structure.
- Completeness check: the register is tested for decision points that lack any valid delegation.
- Exception workflow: lapsed, misaligned or excessive delegations are escalated for re-approval.
- Traceability to source: decisions can be linked to the delegation that authorised them for audit defence.
Key Takeaways
- Financial and SCM authority must be expressly delegated in writing and kept current.
- Realign delegations whenever the organisational structure or posts change.
- Sub-delegations beyond their defined limits are invalid.
- Coverage gaps are as serious as expired delegations, since decisions still occur there.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.