Irregular Expenditure
Condonation Backlog by Approving Authority
Outstanding irregular expenditure awaiting condonation, split by the body empowered to condone it.
Why splitting the backlog by authority matters
Different irregular expenditure is condoned by different bodies, the relevant treasury, the accounting officer or the council, and slicing the outstanding backlog by approving authority shows exactly where resolution is stuck. The MFMA and PFMA frameworks assign condonation powers by type and value, so a backlog concentrated under one authority points to a specific, fixable bottleneck. AuditPro Core attributes every unresolved item to the body empowered to condone it, so the accounting officer can escalate to the right authority rather than treating an undifferentiated backlog as a single intractable problem.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Awaiting condonation
R94.2 bn
▲ 4% vs prior year
Average age of request
2.7 yrs
Condoned this year
R6.1 bn
of R31 bn requested
Requests rejected
R3.4 bn
Backlog by approving authority (R bn)
Condonation status by authority
| Authority | Backlog (R bn) | Open requests |
|---|---|---|
| National Treasury | 41.6 | 412 |
| Provincial treasuries | 28.3 | 689 |
| Municipal councils | 18.9 | 1240 |
| Accounting officer | 5.4 | 318 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Who may condone
Condonation power is split among the treasury, the accounting officer and the council depending on the nature and value of the irregular expenditure. Sending an item to the wrong authority wastes months and the cycle restarts.
Backlog by bottleneck
Attributing the backlog to each authority reveals whether delay sits with the entity, the council or the treasury. A pile under one body identifies precisely where to push.
Right authority, right evidence
Each authority requires a particular evidence pack and process before it will condone. Knowing the destination authority up front lets the entity assemble the correct submission once.
How AuditPro Core Bridges the Gap
- Authority attribution: each unresolved item is tagged with the body empowered to condone it, so the backlog is split by bottleneck.
- Routing controls: the system routes items to the correct authority and the evidence pack that authority requires.
- Escalation targeting: backlogs concentrated under one authority surface for focused escalation.
- Audit-ready reporting: the split-by-authority view exports for the audit committee and oversight bodies.
Key Takeaways
- Condonation power is split by type and value across treasury, accounting officer and council.
- Splitting the backlog by authority pinpoints exactly where resolution is stuck.
- Routing to the wrong authority restarts the cycle and wastes months.
- Each authority needs a specific evidence pack; know the destination before submitting.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.