FASSET ANNUAL REPORT

2021

2020 Restated

R ‘000

R ‘000

29. Fruitless and wasteful expenditure Add: Expenditure identified - current

1

-

Details current year During the current year FASSET incurred fruitless and wasteful expenditure relating to the tender advert which was cancelled.

Expenditure identified in the current year include those listed below: The tender advert cost incurred for a cancelled advert

1

-

30. Irregular expenditure

Opening balance

576

17 750 17 750

-

Add: Irregular expenditure - identified in the current year

959

76

Add: Irregular expenditure - identified in the current relating to prior period

8 885 (110)

-

Less: Amount written off - current

(17 250)

Closing balance

10 310

576

Details of Irregular Expenditure - current year Year The irregular expenditure incurred in the current year is as a result of non-compiance by the DHEST in the appointment of certain Accounting Authority members. The determination test as outlined in the Irregular Expenditure Framework will accordingly be conducted by the DHEST. The implementation of the outcome and recommendations subsequent to conclusion of the determination test will also be managed by the DHEST. Irregular expendutirure identified in the current year relating to prior period relates to investigations into tenders awarded in the 2018/19 financial year where areas of non-compliance in the supply chain process which resulted in expenditure on these awards being classified as irregular expenditure.

The Accounting Authority approved to write-off an amount of R 110 202 - in accordance with the National Treasury framework on Irregular expenditure

FASSET Annual Integrated Report 2020/21

129