SMD

Annual Report 2023/2024

1.3. Unauthorised expenditure a)

Reconciliation of unauthorised expenditure

Description

2023/2024

2022/2023

R’000

R’000

Opening balance

N/A

Adjustment to opening balance

-

-

Opening balance as restated

-

-

Add: unauthorised expenditure confirmed

-

-

Less: unauthorised expenditure approved with funding

-

-

Less: unauthorised expenditure approved without funding

-

-

-

-

Less: unauthorised expenditure recoverable 16

-

-

Less: unauthorised not recoverable and written off 17

Closing balance

-

-

Include discussion here where deemed relevant. The DSBD did not incur any unauthorised expenditure.

Reconciling notes Description

2023/2024

2022/2023 18

R’000

R’000

Unauthorised expenditure that was under assessment

N/A

Unauthorised expenditure that relates to the prior year and identified in the current year

-

-

Unauthorised expenditure for the current year

-

-

Total

-

-

b) Details of unauthorised expenditure (under assessment, determination, and investigation) Description 19 2023/2024 2022/2023 R’000 R’000 Unauthorised expenditure under assessment N/A Unauthorised expenditure under determination - - Unauthorised expenditure under investigation - - Total - -

Include discussion here where deemed relevant.

16 Transfer to receivables 17 This amount may only be written off against available savings 18 Record amounts in the year in which it occurred 19 Group similar items

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Department of Small Business Development • PFMA COMPLIANCE REPORT • Part E