Compliance Monitoring
Irregular Expenditure Monitor
Irregular expenditure must be recorded, investigated and resolved, and a poorly maintained register is itself an AGSA finding.
Why Monitoring Irregular Expenditure Matters
Irregular expenditure — spending that contravenes the MFMA, PFMA or their SCM frameworks — must be recorded in a register, investigated, and either recovered, condoned or written off in line with National Treasury's irregular expenditure framework. The AGSA tests not only the amounts incurred but whether the register is complete and whether consequence management follows. AuditPro Core tracks irregular expenditure incurred, condoned and recovered against the register so the full lifecycle is visible and defensible.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Incurred (YTD)
R 47.3m
▼ 14% YoY
Condoned
R 12.1m
Under investigation
R 28.6m
Recovered
R 3.4m
Cumulative irregular expenditure (R'm)
Irregular expenditure by root cause
| Root cause | Items | Value (R) | Status |
|---|---|---|---|
| SCM non-compliance | 64 | 21400000 | Investigating |
| No competitive bid | 38 | 12800000 | Investigating |
| Contract overrun | 22 | 7600000 | Condonation |
| Deviation abuse | 17 | 4100000 | Recovery |
| Other | 9 | 1400000 | Condoned |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Incurred and identified
Irregular expenditure must be recorded when identified, regardless of whether value was received for the spend. Completeness of identification is the first thing the auditor tests.
The resolution path
Each amount must move through investigation toward recovery, condonation or write-off under the prescribed framework. Amounts that linger unresolved in the register signal weak consequence management.
Consequence management
Where irregular expenditure resulted from misconduct, disciplinary or recovery action must follow. The absence of consequence management is one of the AGSA's most persistent findings.
How AuditPro Core Bridges the Gap
- Register reconciliation: incurred, condoned, recovered and written-off amounts are tracked against the live register.
- Exception workflow: unresolved items escalate for investigation and consequence action with due dates.
- Traceability to source: each entry links to the contravening transaction and its supporting evidence.
- Audit-ready export: the irregular expenditure register exports in the format the AGSA and Treasury framework expect.
Key Takeaways
- Record irregular expenditure when identified — completeness is tested first.
- Every amount needs a resolution path: recovery, condonation or write-off.
- Stagnant register items signal weak consequence management.
- A complete, current register is the difference between a finding and a clean disclosure.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.