Irregular Expenditure
Irregular Expenditure — Repeat Supplier Concentration
Suppliers most frequently linked to irregular expenditure across multiple entities and years.
Why repeat-supplier concentration matters
When the same suppliers recur across irregular expenditure cases and across entities, the pattern points to systemic SCM weakness or possible collusion rather than isolated error. PRECCA and the Public Procurement framework make this concentration a fraud and corruption indicator that the AGSA and the Special Investigating Unit pursue. AuditPro Core aggregates irregular expenditure by supplier across years and entities, turning what looks like scattered non-compliance into a clear picture of which vendors warrant restriction, listing or referral.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Repeat suppliers flagged
146
Irregular spend — top 10
R5.6 bn
of total
Suppliers across 3+ entities
38
Restricted on CSD
12
Irregular spend — top suppliers (R m)
Top repeat suppliers
| Supplier | Entities | Irregular (R m) | Restricted |
|---|---|---|---|
| Supplier P | 6 | 1240 | No |
| Supplier Q | 4 | 980 | Yes |
| Supplier R | 5 | 760 | No |
| Supplier S | 3 | 540 | Pending |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Concentration as a risk signal
A supplier repeatedly linked to irregular awards is statistically unlikely to be coincidence and points to a captured process. Concentration analysis converts individual findings into an actionable risk profile.
Cross-entity visibility
A vendor restricted by one department may continue trading irregularly with another that cannot see the history. Aggregating across entities closes the blind spot that lets problem suppliers migrate.
Restriction and referral
Persistent offenders can be placed on the National Treasury database of restricted suppliers and referred for investigation under PRECCA. Concentration evidence is what substantiates a restriction that will survive challenge.
How AuditPro Core Bridges the Gap
- Supplier aggregation: irregular expenditure is rolled up by supplier across years and entities to reveal repeat offenders.
- Cross-entity matching: the system links the same vendor across departments and municipalities so restrictions are not undermined by siloed data.
- Restriction workflow: high-concentration suppliers can be routed to a restriction or referral process with the supporting evidence attached.
- Continuous monitoring: new awards to flagged suppliers trigger alerts before further irregular expenditure accrues.
Key Takeaways
- Repeat-supplier concentration is a fraud indicator, not just a compliance statistic.
- Cross-entity visibility stops restricted vendors migrating to other departments.
- Concentration evidence substantiates restriction listings and PRECCA referrals.
- Alert on new awards to flagged suppliers to prevent further irregular spend.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.