Irregular Expenditure
Irregular Expenditure — Aged Balance Buckets
Age profile of the cumulative irregular expenditure balance carried on the books.
Why ageing the cumulative balance matters
The cumulative irregular expenditure balance carried on the books is not homogeneous, and ageing it into buckets reveals how much is recent and addressable versus how much has calcified over years of inaction. Treasury's irregular expenditure framework expects active management of the whole balance, and a profile dominated by old vintages is a hallmark of a stalled process the AGSA will report. AuditPro Core ages the cumulative balance by year of origin, so management can target the oldest, least-likely-to-resolve vintages for decisive write-off or condonation rather than letting them sit indefinitely.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Closing balance
R94 bn
Older than 5 years
R41 bn
44% of balance
Current-year additions
R28.4 bn
Oldest vintage on book
2013/14
Balance by vintage (R bn)
Vintage breakdown by sphere
| Sphere | < 2 yrs (R bn) | > 5 yrs (R bn) |
|---|---|---|
| Local government | 24.1 | 26.4 |
| Provincial | 11.8 | 9.1 |
| National & SOEs | 6.5 | 5.5 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Vintage of the balance
Each rand in the cumulative balance originated in a specific year, and grouping by origin year shows whether the problem is current or historic. A heavy tail of old vintages signals years of deferred resolution.
Recoverability and age
The older an item, the less likely recovery becomes as evidence degrades and officials depart. Ageing therefore informs the realistic split between condonation, write-off and recovery.
Active management expectation
Oversight bodies expect the whole balance, not just current-year additions, to be under active resolution. A static old-vintage balance is evidence that management has abandoned it.
How AuditPro Core Bridges the Gap
- Vintage bucketing: the cumulative balance is split by year of origin so historic and current portions are distinct.
- Recoverability weighting: older vintages are flagged where recovery is unrealistic and write-off or condonation is the proper route.
- Resolution targeting: the oldest, highest-value buckets are surfaced for decisive action rather than indefinite carry.
- Audit-ready profile: the aged balance exports for the AFS disclosure and the audit committee.
Key Takeaways
- The cumulative balance is a mix of vintages, and the age profile tells the real story.
- Older items are progressively less recoverable as evidence and people disappear.
- Oversight expects the whole balance under active management, not just current additions.
- Target the oldest, highest-value buckets for decisive condonation or write-off.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.