Expenditure
Unauthorised Expenditure Trend
Multi-year trend of unauthorised expenditure incurred and the proportion subsequently authorised or recovered.
Watching unauthorised spending over time
Unauthorised expenditure, spending in excess of or outside an approved budget, is a defined breach under the MFMA and PFMA that must be reported, investigated and either authorised or recovered. A multi-year trend reveals whether budget discipline is improving or deteriorating across cycles. AuditPro Core trends unauthorised expenditure and its subsequent treatment so accounting officers can see both the incidence and the clean-up.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Incurred this year
R 2.7 bn
▼ R 0.3 bn
Cumulative balance
R 19.4 bn
unresolved
Authorised
R 0.9 bn
Written off
R 0.4 bn
Unauthorised expenditure incurred (R bn)
Top contributors
| Entity | Incurred | Primary cause |
|---|---|---|
| Dept of Health (KZN) | R 412 m | Overspend on programme |
| City of Tshwane | R 388 m | Budget overrun |
| Dept of Education (EC) | R 301 m | Unfunded mandate |
| Emfuleni LM | R 214 m | Bulk services overspend |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
What counts as unauthorised
Unauthorised expenditure is spending that exceeds the approved budget or is incurred for a purpose not provided for in a vote. It is distinct from irregular expenditure, which breaches a process or law.
The authorise-or-recover outcome
Once identified, unauthorised expenditure must be investigated and either authorised by the council or legislature, or recovered from the responsible person. Leaving it unresolved compounds the audit problem.
Reading the trend
A rising trend signals eroding budget control, while a high subsequently-authorised share may indicate the budget process itself is too rigid. Both incidence and treatment matter.
How AuditPro Core Bridges the Gap
- Trend tracking: unauthorised expenditure is trended across years alongside its authorised and recovered portions.
- Reconciliation: spending is reconciled against approved votes to surface unauthorised amounts as they arise.
- Traceability to source: each amount links to the vote, transaction and resolution evidence.
- Audit-ready export: generate the unauthorised-expenditure schedule for council and AGSA reporting.
Key Takeaways
- Unauthorised expenditure is over- or off-budget spend, distinct from irregular.
- It must be investigated and either authorised or recovered.
- A rising trend signals eroding budget discipline.
- Track both the incidence and the subsequent clean-up.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.