SACAA Annual Report 2022_23

PART E I PFMA Compliance Report

1. IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE AND MATERIAL LOSSES 1.1. Irregular Expenditure

Non-compliance to the PFMA is monitored on a quarterly basis by the Board, ARC and the EXCO in accordance with the PFMA Checklist provided by the National Treasury. This report is also shared with the Executive Authority on a quarterly basis and in accordance with the Board Performance Agreement. In the period under review the following is reported with regard to Irregular, Fruitless & Wasteful Expenditure. a) Reconciliation of Irregular Expenditure Description 2022/2023 2021/2022 R’000 R’000 Opening balance - - Add: Irregular expenditure confirmed 254 - Less: Irregular expenditure condoned - - Less: Irregular expenditure not condoned and removed - - Less: Irregular expenditure recoverable - - Less: Irregular expenditure not recovered and written off - - Closing balance 254 - Table 38: Reconciliation of Irregular Expenditure

150 I Annual Report 2022/23 I PFMA Compliance Report