Fruitless & Wasteful
Fruitless & Wasteful — Condonation Ageing
Ageing of fruitless and wasteful expenditure awaiting determination, recovery or write-off.
Why ageing the condonation pipeline matters
Fruitless and wasteful expenditure must be determined, then recovered or written off, and the longer items sit awaiting that decision the more the balance stagnates and consequence management lapses. The MFMA and PFMA hold the accounting officer responsible for resolving these balances, and an aged, unresolved pipeline is a standing AGSA finding. AuditPro Core ages every item against its determination, recovery or write-off milestone so management can clear the oldest cases and demonstrate an active, not dormant, resolution process.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Unresolved balance
R6.8 bn
Older than 2 years
R3.9 bn
Resolved this year
R1.1 bn
▲ improvement
Resolution rate
14%
Unresolved F&W by age (R bn)
Resolution route taken
| Route | Amount (R m) | Items |
|---|---|---|
| Recovered from official | 240 | 88 |
| Written off — no loss | 610 | 412 |
| Written off — irrecoverable | 250 | 156 |
| Still under review | 5800 | 3120 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The resolution sequence
Each item must move from determination of liability, to a decision to recover or write off, to final clearance. An item stuck between stages is not resolved no matter how long ago it was disclosed.
Ageing reveals dormancy
A balance dominated by old items shows the resolution machinery has stalled, often because no official owns the case. Ageing turns a static balance into a prompt for action.
Write-off discipline
Writing off fruitless and wasteful expenditure requires a documented determination that recovery is not viable. Premature or undocumented write-offs simply convert one finding into another.
How AuditPro Core Bridges the Gap
- Milestone ageing: items are aged against their next required step, not just the disclosure date, exposing where cases stall.
- Resolution workflow: determination, recovery and write-off run as tracked stages with owners and deadlines.
- Write-off controls: a write-off cannot be recorded without the supporting non-recoverability determination attached.
- Continuous monitoring: ageing thresholds trigger escalation so dormant cases surface to the audit committee.
Key Takeaways
- Resolution means moving items through determination, recovery or write-off, not merely disclosing them.
- An aged pipeline signals stalled accountability and a likely AGSA finding.
- Write-offs require documented non-recoverability or they create new findings.
- Milestone-based ageing prompts action on the cases that have stalled longest.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.