Compliance
Delegation Register Currency
An out-of-date delegation register means people are approving expenditure under authority that may no longer exist — and every payment made on a lapsed delegation is potentially irregular.
Why Delegation Currency Matters
The MFMA and PFMA require accounting officers to maintain a system of delegations that is reviewed regularly, because the legality of every approval rests on a valid, current delegation. When the register lags organisational changes — restructures, departures, new posts — approvers act without proper authority and irregular expenditure follows. AuditPro Core monitors the currency and approval status of the delegation of authority register against organisational changes so gaps are closed before they undermine the legality of decisions.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Register currency
Current
reviewed Apr 2026
Active delegations
318
Linked to vacant posts
27
Pending re-approval
14
Delegations by status
Delegations needing attention
| Function | Delegated to | Issue |
|---|---|---|
| Payments > R 500k | CFO (acting) | Acting role |
| Contract signature | Vacant | Post unfilled |
| HR appointments | HOD Corporate | Re-approval due |
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 current
A delegation is valid only while the post and its holder exist as recorded. When the organisation changes but the register does not, approvals rest on authority that has quietly lapsed.
Approval status of the register itself
The register is not merely a list — it must itself be formally approved by the accounting officer. An unapproved or draft register confers no authority on anyone relying on it.
Synchronisation with the organogram
Vacancies, acting arrangements and restructures all change who may approve what. The register must track these movements, or delegated authority drifts away from the actual structure.
Periodic review as a duty
The MFMA contemplates regular review of delegations. A register reviewed years ago is presumptively stale and cannot be assumed to reflect current authority.
How AuditPro Core Bridges the Gap
- Currency monitoring: the register's last-review and approval dates are tracked against required review cycles.
- Change reconciliation: organisational movements flag where the register no longer matches the structure.
- Exception workflow: lapsed or unapproved delegations route for correction before approvals rely on them.
- Audit-ready evidence: the register status exports as proof that delegated authority was kept current and approved.
Key Takeaways
- Every approval's legality rests on a valid, current delegation — stale registers create irregular expenditure.
- The register must itself be formally approved; a draft confers no authority.
- Vacancies, acting roles and restructures must synchronise to the register or authority drifts.
- The MFMA requires regular review; a long-unreviewed register is presumptively stale.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.