Tender Compliance
Irregular Award Register
Consolidates awards flagged as irregular against procurement prescripts.
Why an Irregular Register Is Mandatory
Irregular expenditure is spending incurred in contravention of a procurement prescript, and the MFMA and PFMA require it to be recorded, investigated and disclosed. A complete, current register is the difference between proactive consequence management and an AGSA finding on the register itself. AuditPro Core consolidates flagged awards into a single irregular register so disclosure is complete and each item carries its origin, value and resolution status.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Irregular Awards
276
▲ 41
Irregular Value
R 214m
▲ R 33m
Under Investigation
92
33% of register
Condoned
58
this year
Irregular Value by Root Cause (R'm)
Largest Irregular Awards
| Reference | Department | Root Cause | Value (R'000) |
|---|---|---|---|
| IR-3012 | Dept B | No competitive bids | 18400 |
| IR-3027 | Dept D | No deviation approval | 14200 |
| IR-3041 | Dept A | Insufficient quotes | 11900 |
| IR-3055 | Dept C | Expired tax clearance | 9300 |
| IR-3068 | Dept E | Bid committee gap | 7100 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
What Makes an Award Irregular
Irregularity arises from breaching a specific prescript — a missing tax check, a skipped committee, a split order — not from a poor outcome. The cause must be identifiable and traceable to the contravening transaction.
Disclosure and Investigation
Identified irregular expenditure must be disclosed in the annual financial statements and investigated to determine whether value was received and who was responsible. Disclosure is mandatory even where the spend was unavoidable.
Condonation and Recovery
Some irregular expenditure may be condoned by the relevant authority where no loss occurred, while losses may be recovered from a liable official. The register tracks each item through to its final disposition.
How AuditPro Core Bridges the Gap
- Consolidated register: awards flagged by every upstream control feed one register with cause, value and status.
- Traceability to source: each entry links to the contravening transaction and the prescript breached.
- Resolution workflow: items progress through investigation, condonation or recovery with a documented trail.
- Audit-ready export: the register exports directly into the irregular-expenditure disclosure note.
Key Takeaways
- Irregularity is about breaching a prescript, not about a bad outcome.
- Disclosure in the AFS is mandatory even for unavoidable irregular spend.
- Every entry must trace to the specific contravening transaction.
- Track each item to condonation, recovery or write-off — not just identification.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.