Compliance
Sub-Delegation Exceptions
A sub-delegation that exceeds its parent authority is a legal nullity — the approval looks authorised on paper but rests on power the sub-delegate never validly held.
Why Sub-Delegation Limits Matter
Under the MFMA and PFMA, an official may only sub-delegate within the limits of the authority delegated to them, and a sub-delegate cannot exercise more power than the delegation allows. Approvals taken outside or beyond a valid sub-delegation are unauthorised and typically irregular expenditure. AuditPro Core detects approvals exercised outside or beyond the limits of validly recorded sub-delegations so unauthorised decisions surface for correction rather than accumulating as audit findings.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Exceptions detected
29
▲ 4
Value implicated
R 12.6 m
Ratified after fact
11
Repeat approvers
5
Exceptions by type and month
Top exception approvers
| Approver | Exceptions | Value | Status |
|---|---|---|---|
| HOD Infrastructure | 6 | R 4.2 m | Under review |
| SCM Manager | 5 | R 3.1 m | Ratified |
| Acting CFO | 4 | R 2.0 m | Escalated |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
You cannot delegate more than you hold
A sub-delegation is bounded by the parent delegation. An official cannot confer on a subordinate authority greater than their own — any excess is void from the outset.
Value and category limits
Sub-delegations are usually capped by monetary value and transaction type. An approval above the cap or outside the permitted category exceeds the authority, even if the approver acted in good faith.
Recorded versus assumed authority
Authority that is assumed but not validly recorded does not exist for legal purposes. The control tests approvals against the documented sub-delegation, not against custom or convenience.
Ratification is not a cure-all
An unauthorised approval cannot always be retrospectively ratified, and even where it can, the irregular expenditure has already arisen and must be disclosed and investigated.
How AuditPro Core Bridges the Gap
- Limit checking: approvals are tested against the recorded value and category limits of the sub-delegation relied on.
- Exception detection: approvals beyond or outside a valid sub-delegation flag automatically as unauthorised.
- Workflow routing: each exception opens a case for correction, ratification assessment or disclosure.
- Traceability to source: every flag links the approval to the specific sub-delegation it breached.
Key Takeaways
- A sub-delegate cannot exercise more authority than the parent delegation confers — excess is void.
- Approvals above the value cap or outside the permitted category exceed authority even in good faith.
- Only validly recorded authority counts; assumed authority does not exist legally.
- Ratification does not erase the irregular expenditure already created by an unauthorised approval.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.