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Irregular, Fruitless and Wasteful Expenditure for Public Entities

2 Day Training

Dates: 29 – 30  July 2024

Locations: Johannesburg, South Africa

Platform: Available In-Class / Online

Price: Available on request

Course Introduction

In the Irregular, Fruitless and Wasteful Expenditure for Public Entities Training, the Auditor-General has highlighted an escalating trend in unauthorised, irregular, fruitless and wasteful expenditure in public entities or municipalities over recent years, evident in the audit reports and summarized in the annual reports. We have also noticed a sense of uncertainty amongst municipalities on the understanding of how irregular expenditure should be treated and who has the legislative power to deal with irregular expenditure.

 

The uncertainty relates mainly to how municipalities should conclusively deal with such matters, the process to be followed and the way such matters should be recorded and disclosed. This Irregular, Fruitless and Wasteful Expenditure for Public Entities training aims to provide clarity in this regard so that there is a common understanding on the process to be followed in dealing with these categories of expenditure.

Course Objectives

By the end of the Irregular, Fruitless and Wasteful Expenditure for Public Entities Training workshop, participants must be able to:

  • Define unauthorised, irregular, fruitless and wasteful expenditure in public entities.

  • Identify unauthorised, irregular, fruitless and wasteful expenditure in public entities.

  • Manage to avoid or minimise unauthorised, irregular, fruitless and wasteful expenditure.

  • Report incidences of unauthorised, irregular, fruitless and wasteful expenditure

Who should attend?

  • Revenue and Expenditure Officials

  • Budget managers

  • Audit committee members

  • Board of Directors

  • Accounting authority

  • Budget committee

  • Internal control committee

  • Risk Management

  • Accounting Officers

  • Human Resource Personnel

  • Supply Chain Officials

  • Assets Managers

  • Treasury and Cash Officials

  • Compliance officials

  • Chief Risk and Risk officials

  • Financial Managers,

  • CFOs

Public Sector Courses

Training Methodology

Our diverse instructional approaches ensure effective learning:

– Lectures & Presentations: Engage with expert-driven, stimulating content.
– Course Material: Access well-crafted supporting resources.
– Group Work: Collaborate on discussions and case studies for practical insights.
– Workshops & Role-Play: Participate in immersive, scenario-based activities.
– Practical Application: Focus on applying theoretical knowledge in real situations.
– Post-Training Support: Receive extensive support after training for skill implementation.

Training Outline

Section 1 Course orientation

  • Introduction

  • Course design and process

Section 2 Background and Legislative Framework

  • legislative framework

  • Constitution of RSA 1996

  • PFMA 1999

  • Treasury Regulation 2005

  • Auditor General reports

  • Roles and Responsibilities

  • Treasury Guidelines

  • Guideline on Unauthorized Expenditure

  • Guideline on Irregular Expenditure

  • Guideline on Fruitless and Wasteful Expenditure

  • Policy Statements: on unauthorised, irregular, fruitless and wasteful expenditure

  • Policy on Fruitless and Wasteful expenditure (SoEs) PFMA, unauthorized, irregular, or fruitless and wasteful, expenditure in the organisation

  • Background of the procedures for irregular, fruitless and wasteful expenditure in terms of the PFMA

  • Definitions of irregular, fruitless and wasteful expenditure in terms of the PFMA

  • Role of the accounting officer and municipal manager in terms of the PFMA

  • Process to authorize unauthorized expenditure.

  • Investigations and disciplinary action

  • Charge of misconduct

  • Recovery in terms of the PFMA

  • Reporting in terms of the PFMA

  • Regular Review of the unauthorised, irregular, or fruitless and wasteful expenditure Register

  • Accounting Treatment of unauthorised, irregular, or fruitless and wasteful expenditure

Section 3: How to minimize/ avoid unauthorised, irregular, fruitless and wasteful expenditure in municipalities

  1. Unauthorized expenditure

  2. Irregular Expenditure

  3. Fruitless and wasteful expenditure

High Risk Areas and Activities where unauthorised, irregular or fruitless and wasteful expenditure occur.

  • Procurement and disposal of assets

  • Recruitment

  • Information technology

  • Grants management

  • Payroll

  • Telephone accounts and the hiring of Post Office boxes and private post bags

  • Guidelines on Virement

  • Written estimate of advances i.r.o. subsistence, other relevant expenses and undertaking to repay.

  • Policy on provision of GG Transport between residence and work

  • Tariff for GG Transport between residence and work

  • Regulations and tariff of allowances payable to Witnesses in Criminal Cases

  • Regulations prescribing the tariff of allowances Payable to psychiatrists and clinical psychologists who appear as witnesses in court

  • Tariff payable to psychiatrists or clinical psychologists for an enquiry into the mental condition of an accused Internal accounting and operational of unauthorised, irregular, or fruitless and wasteful expenditure

  • nature and theory of internal control structures

  • internal operational controls

  • internal accounting controls

  • controls and the detection of unauthorised, irregular or fruitless and wasteful expenditure

  • controls and the investigation of unauthorised, irregular, or fruitless and wasteful expenditure

  • controls and compliance with the foreign corrupt practices act of 1977.

  • controls and compliance with section 302 and 404 of the Sarbanes-Oxley act of 2002 Internal accounting and operational of unauthorised, irregular, or fruitless and wasteful expenditure

  • nature and theory of internal control structures

  • internal operational controls

  • internal accounting controls

  • controls and the detection of unauthorised, irregular, or fruitless and wasteful expenditure

  • controls and the investigation of unauthorised, irregular, or fruitless and wasteful expenditure

  • controls and compliance with the foreign corrupt practices act of 1977.

  • controls and compliance with section 302 and 404 of the Sarbanes-Oxley act of 2002 Control of Personnel Costs

  • Advice in respect of salaries, wages, allowances

  • Paydays

  • Method of paying salaries, wages, and allowances

  • Unclaimed salaries, wages, and allowances

  • Persons seconded to other Departments.

  • Payments of salaries, wages, and allowances in the case of transfers

  • Salary deductions

  • Subsistence and Travel Arrangements

  • Scope & Definitions

  • Travelling Information

  • Trip Authorisation and Financial Implications

  • Car Hire and Other Ground Transportation

  • Accommodation

  • Advances in respect of subsistence and other related expenses

  • Tariff of subsistence allowances payable

  • Submission, signing and re-imbursement of Claims.

  • Attendance of Social Functions

  • Government Motor Transport Operational Plan

  • Travel Arrangements: Non-employees

  • Expenses Incidental to Transfers

  • Transfer Payment Management

  1. Financial Assistance, Grants-in-Aid, Subsidised, Transfer Payments,

  2. Etcetera to Local Authorities and other Institutions

  3. Agency Services

  • Accounting Officer – Additional Conditions Acknowledgement by payees

  • Unauthorised, Irregular, Fruitless and Wasteful Expenditure

Section 4: Auditor General Report on Key Findings from Audits

  • Chris Hani Audit Report: 2020

  • Alfred Nzo Audit Report: 2020

  • Report of the Auditor General: 2020 Section

5: Annexures

  • Annexure C: Irregular Expenditure Examples

  • Annexure D: Irregular Expenditure Register

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