Budget & Expenditure
Capital Roll-Overs and Commitments
Open capital commitments carried into the next year and the contractual exposure they represent.
Why open commitments are tracked
Capital commitments are contractual obligations for work not yet delivered, and they represent real future cash exposure that must be disclosed and funded into the next financial year. Roll-overs of conditional grant funds require National Treasury approval under the MFMA, and unapproved roll-overs become irregular or forfeited funds. AuditPro Core tracks open capital commitments and roll-overs so the carried-forward exposure is visible, funded and properly approved.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Total Commitments
R 348 m
open at year-end
Rolled to Next Year
R 196 m
56% of total
Unfunded Portion
R 41 m
no budget cover
Contracts > 3 Years
8
Commitments by project category (R m)
Commitment register extract
| Category | Committed (R m) | Unfunded (R m) |
|---|---|---|
| Water infrastructure | 124 | 14 |
| Roads | 98 | 12 |
| Buildings | 50 | 17 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Commitments are future cash calls
A signed contract for incomplete capital work is an obligation that will consume next year's cash. GRAP requires these commitments to be disclosed even though no liability is yet recognised.
Roll-overs need approval
Carrying unspent grant funds into a new year is not automatic; it requires National Treasury approval under DoRA and the MFMA. Spending unapproved roll-overs is irregular expenditure.
Commitments must be funded
Each commitment carried forward must have an identified funding source in the new budget. Unfunded commitments quietly create a hole in the next year's cash position.
How AuditPro Core Bridges the Gap
- Commitment register: open capital contracts are tracked with value, source and completion status.
- Roll-over control: grant roll-overs are linked to their Treasury approval evidence.
- Funding check: carried commitments are reconciled to identified funding in the new budget.
- Disclosure export: the commitment schedule exports in a GRAP-ready disclosure format.
Key Takeaways
- Capital commitments are disclosable future cash obligations under GRAP.
- Grant roll-overs require National Treasury approval or become irregular.
- Every carried commitment needs an identified funding source.
- Track open commitments so next year's cash exposure is no surprise.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.