Governance
Delegation of Authority Compliance
A decision taken above one's delegated limit is irregular before its merits are even considered; thresholds are not guidance, they are law.
Why Delegation Compliance Matters
An approved delegation of authority is the mechanism that keeps decision-making lawful and accountable, and the MFMA and PFMA require that powers be delegated in writing and exercised within stated thresholds. Decisions taken above an official's delegated limit are irregular by definition and a frequent source of irregular expenditure findings. AuditPro Core tests decisions against the approved delegation framework so breaches of authority are caught as exceptions rather than discovered at year-end.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Compliance rate
93%
▲ 2%
Decisions sampled
420
Over-threshold approvals
29
Unauthorised commitments
6
Exceptions by approval band
Compliance by directorate
| Directorate | Sampled | Exceptions | Compliance % |
|---|---|---|---|
| Supply Chain | 132 | 12 | 91 |
| Infrastructure | 98 | 9 | 91 |
| Corporate | 110 | 4 | 96 |
| Service Delivery | 80 | 4 | 95 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Delegation Framework
The framework specifies who may approve what, up to which monetary or risk threshold. It exists to push routine decisions down while reserving significant ones for senior accountability.
Threshold Breach
Approving beyond a delegated limit, or splitting a transaction to stay under one, breaches the framework. Such breaches are a direct path to irregular expenditure findings.
Sub-Delegation
Authority can only be sub-delegated where the framework expressly allows it. Unauthorised sub-delegation leaves decisions resting on authority the decision-maker never legitimately held.
How AuditPro Core Bridges the Gap
- Threshold testing: approvals are checked against delegated limits to flag decisions taken beyond authority.
- Split detection: transactions structured to evade thresholds are surfaced as exceptions.
- Delegation traceability: each approval links to the specific written delegation that authorised it.
- Audit-ready export: exceptions feed directly into irregular-expenditure and SCM compliance reporting.
Key Takeaways
- Decisions above a delegated limit are irregular regardless of their merits.
- Splitting transactions to dodge thresholds is a recognised red flag.
- Sub-delegation is only valid where the framework expressly permits it.
- Linking approvals to written delegations is what makes authority auditable.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.