The EWN Municipal Audit Portal keeps track of unauthorised, irregular, fruitless and wasteful expenditure made by municipalities throughout South Africa.
Irregular expenditure is expenditure that was not incurred in the manner prescribed by legislation. Such expenditure does not necessarily mean that money had been wasted or that fraud had been committed. However, it is an indicator of irregularities in processes followed in the procurement of goods and services and a measure of a municipality’s ability to comply with legislation relating to expenditure and procurement management.
Fruitless and wasteful expenditure is expenditure that was made in vain and that could have been avoided had reasonable care been taken. This includes penalties and interest on the late payment of creditors or statutory obligations as well as payments made for services not utilised or goods not received.
Unauthorised expenditure refers to expenditure that municipalities incurred without provision having been made for it in the budget approved by the council or which does not meet the conditions of a grant.