Irregular Expenditure
Irregular Expenditure — Resolution Status
A pipeline view of irregular expenditure under investigation, condoned, recovered or written off.
Moving items off the register, properly
Disclosing irregular expenditure is only half the duty; the MFMA and PFMA require it to be investigated and then condoned, recovered or written off through a proper process. The irregular-expenditure framework issued by National Treasury sets out exactly how items must be assessed for liability before any write-off. AuditPro Core gives accounting officers a pipeline view so no item stalls indefinitely on the register without a decision.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Under investigation
R52 bn
Condoned this year
R14 bn
▲ 6%
Written off
R9 bn
Awaiting determination
R31 bn
no action
Irregular expenditure by resolution status (R bn)
Resolution pipeline
| Status | Amount (R bn) | Share % |
|---|---|---|
| Under investigation | 52 | 47 |
| Awaiting determination | 31 | 28 |
| Condoned | 14 | 13 |
| Written off | 9 | 8 |
| Recovered | 3 | 3 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The investigation gate
Every item must first be investigated to determine whether anyone is liable and whether the expenditure had value. Skipping this step is a common reason the AGSA rejects a write-off.
Condonation versus write-off
Condonation removes the irregularity where no loss occurred and process can be excused; write-off is an accounting treatment after liability is assessed. They are distinct decisions with different authorities and evidence.
Recovery where loss is found
Where the investigation finds a person liable for a loss, the amount must be recovered before any balance is written off. The framework does not permit writing off recoverable amounts.
Ageing the backlog
Items sitting in investigation for years inflate the closing balance and attract audit findings. Pipeline ageing keeps the oldest items visible to management and the audit committee.
How AuditPro Core Bridges the Gap
- Pipeline tracking: each item carries a status from identified through investigated to condoned, recovered or written off.
- Exception workflow: items overdue at any stage are escalated to the responsible official and the audit committee.
- Reconciliation: opening balance, movements and closing balance reconcile to the disclosure note automatically.
- Audit-ready export: the resolution status, with supporting decisions, exports straight into the AGSA evidence pack.
Key Takeaways
- Investigate first; liability must be assessed before any write-off.
- Condonation and write-off are different decisions with different authorities.
- Recoverable amounts cannot lawfully be written off.
- Ageing the pipeline keeps the closing balance honest and the backlog visible.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.