1. The attached policy sets out the department’s policy on the identifying, recording and disclosing of irregular, fruitless and wasteful, and unauthorised expenditure in terms of section 38(1)(g) of the Public Finance Management Act, 1999 (Act 1 of 1999). It is aimed at ensuring effective, efficient and transparent systems of financial and risk management, and internal control.
2. All office-based officials should acquaint themselves with the policy and strictly adhere to its prescripts.
3. The policy takes effect on the day it is approved by the Accounting Officer of the Department.
4. Kindly bring the content of this circular and the attached policy to the attention of all relevant personnel.


SIGNED: PA VINJEVOLD
HEAD: EDUCATION
DATE: 2013:02:01

Public Finance Management Act, 1999 (Act 1 of 1999)  (size: 487 KB)
Policy on Irregular, Fruitless and Wasteful, and Unauthorised Expenditure in the WCED  (size: 90 KB)
Annexure A: Register for Alleged Irregular, Fruitless and Wasteful, and Unauthorised Expenditure and Losses/Damages
(size: 31 KB)
Annexure B: Template for Submission for Condonation of Irregular Expenditure  (size: 18 KB)
Annexure C: Duties and Responsibilities of Loss Control Officers  (size: 27 KB)