Unauthorised Expenditure
Unauthorised Expenditure Overview
Spending in excess of budget or outside the vote, by type and sphere.
Spending beyond the mandate of the vote
Unauthorised expenditure is a breach of the most basic budgetary discipline, spending in excess of an approved budget or outside the purpose of a vote, and it strikes directly at the appropriation authority granted by the legislature. This screen presents unauthorised expenditure by type and sphere so accounting officers can see where budget control has failed. AuditPro Core distinguishes overspending from out-of-vote spending and links each to the appropriation it breached.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Total unauthorised
R12.8 bn
▲ 4%
Overspending of vote
R8.1 bn
Outside vote purpose
R4.7 bn
Entities affected
96
Unauthorised expenditure by sphere and type (R bn)
Sphere detail
| Sphere | Total (R bn) | Share |
|---|---|---|
| Local | 7.4 | 58% |
| Provincial | 3.8 | 30% |
| National | 1.1 | 9% |
| SOE | 0.5 | 4% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Appropriation is the constitutional control
Funds may only be spent as appropriated by the legislature, so spending beyond or outside the vote breaches that authority. Unauthorised expenditure is therefore the most fundamental budget failure.
Two distinct types
Overspending a vote and spending on a purpose not covered by the vote are different failures with different controls. Separating them clarifies whether the problem is quantum or scope.
Sphere context
Under the MFMA, unauthorised expenditure carries a specific municipal definition tied to the approved budget, while the PFMA frames it around the vote. Comparing spheres respects those definitional differences.
Authorisation or recovery
Unauthorised expenditure must either be authorised in a subsequent appropriation or recovered from the liable party. An overview that does not show the resolution route is incomplete.
How AuditPro Core Bridges the Gap
- Type and sphere split: overspending and out-of-vote spending are separated and presented by sphere.
- Appropriation linkage: each item links to the vote or budget line it breached.
- Reconciliation: totals reconcile to actuals against the approved budget.
- Audit-ready export: the overview exports for the appropriation account and oversight reporting.
Key Takeaways
- Unauthorised expenditure breaches appropriation authority.
- Distinguish overspending from out-of-vote spending.
- Definitions differ between the MFMA and PFMA.
- Resolution is either authorisation or recovery.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.