Mfma unauthorised expenditure
http://www.mogalakwena.gov.za/mogalakwena-admin/pages/sites/mogalakwena/documents/draft/8%20UNAUTHORISED%20EXP%20POLICY%202423-24.pdf WebbA policy for unauthorised, irregular, fruitless and wasteful expenditure must be compiled and adopted by municipalities to ensure compliance with Section 32 of the …
Mfma unauthorised expenditure
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Webb6. Process to authorise unauthorised expenditure 6.1 In terms of section 32 of the MFMA, ‘unauthorised expenditure’ may only be authorised (condoned) by the municipal council in an adjustment budget. In this regard, regulation 23(6) of the municipal Budget and Reporting Regulations provides that: Webbrectify such expenditure and to prevent a reoccurrence of such expenditure. The MFMA through section 62 sets out the general financial management responsibilities of ... Unauthorised expenditure R 111 874 425,60 R 139 843 032 Reduced to Reduced to R 83 905 819,20 Reduced to R55 937 212,80 Reduced to R 27 968 606,40 Reduced to
Webb9. PROCESS DEALING WITH UNAUTHORISED EXPENDITURE 9.1 Any employee who becomes aware of or suspects the occurrence of unauthorised expenditure must immediately report, in writing, such expenditure to the Accounting Officer or his/her delegate. 9.2 On discovery of alleged unauthorised expenditure, such expenditure … Webb9.2 On discovery of alleged unauthorised expenditure, such expenditure must be left in the account i.e. relevant vote and the Accounting Officer or his/her delegate should record the details of the expenditure in an unauthorised expenditure register. (Attached as “Annexure A”.) 9.3 The accounting officer or his/her delegate must investigate ...
Webbunauthorised expenditure, as defined in section 1 of the Public Finance Management Act (PFMA), 1999 (Act No. 1 of 1999) and the application of procedures related thereto. … http://www.msunduzi.gov.za/site/search/downloadencode/6.FRUITLESS%20AND%20WASTEFUL%20EXPENDITURE%20POLICY-2024.24FY.pdf
http://mfma.treasury.gov.za/Documents/03.%20Budget%20Documentation/2016-17/02.%20Adopted/02.%20Local%20municipalities/LIM367%20Mogalakwena/Expenditure%20Manual%202414-15.doc
Webbunauthorised expenditure from the previous financial year which the council is being requested to authorise in terms of section 32(2)(a)(i) of the MFMA 6.2 This means the … hampton bay outdoor loveseat cushionWebbGUIDELINE ON IRREGULAR EXPENDITURE 2 P a g e PURPOSE 1. The purpose of this Guideline is to provide clarity on the procedures1 to be followed when dealing with the identification and application of irregular expenditure, defined in section 1 of the Public Finance Management Act (PFMA), 1999 as ‘expenditure other than unauthorised … hampton bay outdoor lighting photocellWebbIrregular expenditure resulting from non-compliance with the MFMA and the MSA cannot be condoned by Council and approval must be sought from the National Treasury in … hampton bay outdoor lounge chairWebbManagement Act, Act No. 56 of 2003 (MFMA). This checklist covers disclosure in terms of the MFMA only, and not the accounting standards. Members and associates are … burst pipe repairs atlanta charlotte ncWebb3 mars 2016 · MFMA Compliance and Monitoring 3 Implementation of Audit Action Plans on 2014/15 Audit Outcomes: Addressing Unauthorised, Irregular, Fruitless and Wasteful Expenditure For municipalities that have audit findings on unauthorised, irregular, fruitless and wasteful expenditure or have disclosed figures on the expenditure in the … hampton bay outdoor lighting installationWebb7.1 Unauthorised expenditure Unauthorised expenditure in MLM is expenditure that has not been budgeted for. Expenditure that is not in terms of the conditions of an … burst pipe water billWebbGuidelines and procedures for unauthorised expenditure 6. Process to authoriseunauthorised expenditure 7. Investigations and disciplinary actions 8. Charge … burst pipe repairs smyrna