Compliance Monitoring
MFMA Section 32 Unauthorised Expenditure
Tracking of unauthorised expenditure under MFMA Section 32, including investigation and recovery status.
Why Section 32 tracking is a statutory accountability duty
MFMA Section 32 requires that unauthorised, irregular, fruitless and wasteful expenditure be recorded, investigated and, where appropriate, recovered, with the accounting officer accountable for the process. Unauthorised expenditure specifically arises from overspending a vote or budget and must be reported and resolved by the municipal council. AuditPro Core tracks each instance through investigation and recovery so the institution can demonstrate the disciplined response the Act demands.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Unauthorised (year)
R 184.2 m
▲ R31 m vs prior
Under investigation
R 96.4 m
Recovered
R 12.8 m
7% of total
Cases
38
Unauthorised expenditure by year (R m)
Section 32 cases by determination
| Determination stage | Cases | Amount | % of total |
|---|---|---|---|
| Under investigation | 17 | R 96.4 m | 52 |
| Recovery in progress | 9 | R 41.2 m | 22 |
| Recovered | 6 | R 12.8 m | 7 |
| Written off (council) | 6 | R 33.8 m | 18 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Recording is the first obligation
Section 32 requires that unauthorised expenditure be entered in a register as soon as it is identified. Failure to record it is itself a finding, separate from the underlying overspending.
Investigation determines liability
Each case must be investigated to establish responsibility and whether recovery from the liable official is appropriate. The outcome informs whether council can authorise or must write off the amount.
Resolution requires council action
Unauthorised expenditure is ultimately dealt with through council authorisation, recovery or write-off following a MPAC recommendation. Tracking the case to that resolution closes the accountability loop.
How AuditPro Core Bridges the Gap
- Case register: AuditPro Core records each Section 32 item with its category, value and origin vote.
- Investigation workflow: cases progress through investigation, determination and recovery with owners and dates.
- Recovery tracking: amounts recovered, written off or authorised are monitored against the original value.
- Audit-ready export: the register supports the Section 32 disclosure note and the MPAC process.
Key Takeaways
- Recording unauthorised expenditure promptly is itself a statutory duty.
- Investigation establishes liability and the path to recovery.
- Resolution runs through council authorisation, recovery or write-off.
- A maintained register supports the AFS note and MPAC oversight.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.