Irregular Expenditure
Irregular Expenditure Recovery Rate
Share of confirmed irregular expenditure that is actually recovered versus written off.
From determination to actual rand recovered
Determining that irregular expenditure should be recovered is meaningless unless the money actually comes back, and recovery rates across the public sector are persistently low. This screen measures the share of confirmed irregular expenditure that is recovered versus written off, exposing the gap between intent and outcome. AuditPro Core tracks each determined amount through to its cash result so consequence management can be measured, not assumed.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Recovered this year
R820 m
▲ 11%
Recovery rate
6.2%
of determined amount
Written off
R3.4 bn
Cases with recovery
187
Recovery rate by year (%)
Recovery vs write-off
| Year | Recovered (R m) | Written off (R m) |
|---|---|---|
| 2021/22 | 510 | 4100 |
| 2022/23 | 640 | 3900 |
| 2023/24 | 740 | 3600 |
| 2024/25 | 820 | 3400 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Recovery is the test of consequence
The MFMA and PFMA require that liable officials be held to account, which includes recovering losses where appropriate. A low recovery rate signals that determinations are not being enforced.
Recovered, written off, or in limbo
Confirmed amounts resolve to cash recovered, to a defensible write-off as irrecoverable, or to an unresolved limbo that flatters neither column. The third state is where accountability quietly fails.
Write-off must be justified
Writing off an irrecoverable amount is legitimate only when recovery has been properly pursued and documented. Unsupported write-offs convert a recovery failure into a fresh audit finding.
Rate vs value
A high recovery rate on small amounts can coexist with large unrecovered values. The metric is most honest when read as both a percentage and an absolute rand figure.
How AuditPro Core Bridges the Gap
- Determination-to-cash tracking: each confirmed amount is followed through to recovery, write-off or open status.
- Reconciliation: recovered amounts reconcile to receipts and ledger entries, not just to case notes.
- Exception workflow: stale determinations with no recovery activity are escalated.
- Audit-ready export: recovery and write-off outcomes export with supporting evidence for the AGSA.
Key Takeaways
- A determination is not a recovery until cash returns.
- Watch the unresolved middle, not just the two end states.
- Write-offs require documented recovery effort.
- Read the rate and the rand value together.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.