Irregular Expenditure
Irregular Expenditure — Incurred vs Resolved Velocity
How fast new irregular expenditure is incurred relative to how fast prior balances are cleared.
Why incurred-versus-resolved velocity matters
The cumulative irregular expenditure balance only falls when items are cleared faster than new ones are incurred, and that velocity, not the headline balance, predicts whether an entity is getting on top of the problem. The AGSA's annual reporting repeatedly shows balances rising because resolution lags inflow. AuditPro Core measures the rate of new irregular expenditure against the rate of condonation, recovery and write-off, giving the accounting officer a leading indicator of the trajectory rather than a static year-end number.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
New incurred (yr)
R28.4 bn
Resolved (yr)
R19.1 bn
▲ faster than prior
Net balance change
▲ R9.3 bn
Resolution ratio
0.67
resolved / incurred
Incurred vs resolved (R bn)
Velocity breakdown
| Year | Incurred (R bn) | Resolved (R bn) | Ratio |
|---|---|---|---|
| 2021/22 | 35.6 | 14.2 | 0.4 |
| 2022/23 | 33.1 | 16 | 0.48 |
| 2023/24 | 31.3 | 17.8 | 0.57 |
| 2024/25 | 28.4 | 19.1 | 0.67 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Inflow and outflow
New irregular expenditure incurred is the inflow; condonation, recovery and write-off are the outflow. The balance moves with the difference between them, so both rates must be watched together.
Velocity as a trajectory signal
A balance can be large yet shrinking, or modest yet exploding, depending on velocity. The ratio of resolved to incurred tells whether the entity is converging on control or losing ground.
Resolution capacity
If the resolution rate is structurally below the inflow rate, no amount of effort on old items will reduce the balance. The comparison exposes whether investigative and condonation capacity needs to scale.
How AuditPro Core Bridges the Gap
- Inflow tracking: newly incurred irregular expenditure is measured period by period as it is detected.
- Resolution tracking: condonation, recovery and write-off throughput are measured against that inflow.
- Velocity dashboards: the resolved-to-incurred ratio is trended so trajectory, not just balance, is visible.
- Continuous monitoring: a sustained inflow-over-resolution gap escalates as a structural capacity warning.
Key Takeaways
- The balance falls only when resolution outpaces new irregular expenditure.
- Velocity, not the headline balance, predicts the trajectory.
- A resolution rate structurally below inflow means the balance can never shrink.
- Trend the resolved-to-incurred ratio as a leading indicator for oversight.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.