irregular expenditure means expenditure, other than unauthorised expenditure, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including—

irregular expenditure. ’, means—

irregular expenditure means-[a] expenditure incurred by a municipality or municipal entity in contravention of, that is not in accordance with, a requirement of the MFMA, or that is not in accordance with, a requirement of the MFMA, and which has not been condoned in terms of section 170;[b] expenditure incurred by a municipality or municipali entity in contravention of, or that is not in accordance with, a requirement of the Municipal Systems Act, and which has not been condoned in terms of that Act;[c] expenditure incurred by a municipality in contravention of, or that is not in accordance with, a requirement of the Public Office-Bearers Act, 1998[ACT No. 20 of 1998]; or[d] expenditure incurred by a municipality or municipal entity in contravention of, or that is not in accordance with a requirement of the supply chain management policy of the municipality or entity or any of the municipality’s by-laws giving effect to such policy; and which has not been condoned in terms of such policy or by-law,but excludes expenditure by a municipality which falls within the definition of “unauthorised expenditure.”In this context ”expenditure” refers to any use of municipal funds that is in contravention of the following legislation:-Municipal Finance Management Act, Act56 of 2003, and its regulations-Municipal Systems Act, Act 32 of 2000, and its regulations-Public Office-Bearers Act, Act20 of 1998, and its regulations; and-The municipality’s supply chain management policy, and any by-laws giving effect to that policy.

Examples of irregular expenditure in a sentence

Irregular expenditure is expenditure that is contrary to the Municipal Finance Management Act (Act No.56 of 2003), the Municipal Systems Act (Act No.32 of 2000), and the Public Office Bearers Act (Act No. 20 of 1998) or is in contravention of the economic entity’s supply chain management policy.
Irregular expenditure is accounted for as expenditure in the Statement of Financial Performance and where recovered, it is subsequently accounted for as revenue in the Statement of Financial Performance.
Irregular expenditure that was incurred and identified during the current financial year and which was not condoned by the National Treasury or the relevant authority must be recorded appropriately in the irregular expenditure register.
Irregular expenditure that was incurred and identified during the current financial year and for which condonement is being awaited at year end must be recorded in the irregular expenditure register.
Irregular expenditure is accounted for in line with all relating requirements, including, but not limited to, ruling Legislation, Regulations, Frameworks, Circulars, Instruction Notes, Practice Notes, Guidelines etc (as applicable).

More Definitions of irregular expenditure

irregular expenditure means expenditure, other than unauthorized expenditure, incurred in contravention of, or that is not in accordance with, a requirement of this Act or any other applicable legislation;

irregular expenditure means expenditure other than unauthorised expenditure-

irregular expenditure. ’ means expenditure, other than unauthorised expendi- ture, incurred in contravention of, or that is not in accordance with, a requirement

irregular expenditure means irregular expenditure as defined in the Municipal Finance management Act;

irregular expenditure. ’ means expenditure, other than unauthorised expendi- 25 ture—

irregular expenditure means expenditure, other than unauthorisedexpenditure, incurred incontravention of thisAct or any other law including —

irregular expenditure means expenditure, other than unauthorised expendi-

irregular expenditure definition

Related Definitions