Procurement & SCM
Deviation Condonement Backlog
Outstanding deviation and irregular-expenditure condonement requests awaiting accounting-officer or Treasury ruling.
Why unresolved condonements accumulate risk
Every deviation from competitive procurement and every item of irregular expenditure must be reported, investigated and either condoned or recovered. Under sections 32 and 102 of the MFMA and Treasury's irregular-expenditure framework, an ageing backlog of unresolved cases signals weak accountability and inflates the disclosure note in the annual financial statements. AuditPro Core tracks each request through its lifecycle so accounting officers and Treasury rulings are not lost in the queue.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Open Condonements
164
▲ 22 vs prior year
Value Awaiting Ruling
R 312.7m
▲ R 48m
Avg Age (days)
287
▲ 41 days
Condoned YTD
73
of 237 referred
Condonement Status by Quarter (count)
Oldest Outstanding Requests
| Reference | Entity | Age (days) | Value (R'000) |
|---|---|---|---|
| CON-1842 | Provincial Health | 612 | 18420 |
| CON-1907 | Local Municipality | 548 | 9310 |
| CON-2011 | Water Board | 503 | 7640 |
| CON-2044 | Roads Agency | 471 | 6120 |
| CON-2098 | Education Dept | 444 | 5380 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The deviation lifecycle
A deviation moves from request, to accounting-officer ratification, to investigation, to condonement or recovery. A request stuck at any stage is an open accountability item that must be resolved and disclosed.
Condonement authority
Some deviations the accounting officer can condone; others require Provincial or National Treasury. Routing a request to the wrong authority delays closure and leaves the expenditure unresolved.
Ageing as a control metric
The age of an open request measures the health of the assurance process. Long-outstanding items suggest investigations are not being completed or rulings not being sought.
Disclosure consequences
Unresolved irregular expenditure carries forward into the AFS and the audit opinion. Clearing the backlog directly reduces the closing balance the AGSA scrutinises.
How AuditPro Core Bridges the Gap
- Case lifecycle tracking: AuditPro Core records each deviation's stage, owner and age, surfacing items breaching turnaround targets.
- Exception workflow: Overdue cases escalate to the responsible official and, where required, route to the correct Treasury authority.
- Reconciliation: Open cases reconcile to the irregular-expenditure register and the AFS disclosure note.
- Audit-ready export: The full register with ageing and status exports for the audit file and council oversight.
Key Takeaways
- Track every deviation to a documented condonement or recovery outcome.
- Route each request to the correct condoning authority to avoid dead-end delays.
- Use case ageing to drive investigation completion, not just monitoring.
- Reconcile open cases to the AFS disclosure to protect the audit opinion.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.