Learn to manage irregular, fruitless, and wasteful expenditure in public entities. Understand legislative frameworks and prevent financial irregularities.
| Date | Venue | Duration | |
|---|---|---|---|
| 03 - 04 August 2026 | Centurion | 2 Days | |
| 07 - 08 October 2026 | Northern Cape | 2 Days |
In the Prospen Africa’s 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.
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
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
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.
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
Unauthorized expenditure
Irregular Expenditure
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
Financial Assistance, Grants-in-Aid, Subsidised, Transfer Payments,
Etcetera to Local Authorities and other Institutions
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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