NATIONAL TREASURY COMPLIANCE REPORTING

FOR THE YEAR ENDED 31 MARCH 2023

Reconciliation of irregular expenditure

Description	March 2023 R'000	March 2022 R'000	March 2021 R'000
Opening balance	480 320	392 492	1 186 073
Prior period errors	-	51 114	6 075

As restated	480 320	443 606	1 192 148
Add: Irregular expenditure confirmed	59 086	36 714	274 120
Less: Irregular expenditure condoned	-	-	(130 872)
Less: Irregular expenditure not condoned and removed	(254 469)	-	(942 904)

Closing balance	284 937	480 320	392 492

Reconciling notes to the annual financial statement disclosure

Description	March 2023 R'000	March 2022 R'000
Irregular expenditure that was under assessment in 2021/2022	21 470	12 896
Irregular expenditure that relates to 2021/22 and identified in 2022/23(##)		3 307
Irregular expenditure for the current year	37 616	20 511

Total	59 086	36 714

(##) During the year ended March 2023, an amount of R3.3 million was identified as irregular expenditure incurred in 2021/22 but was identified in the 2022/23 financial year

a) Details of current and previous year irregular expenditure (under assessment, determination, and investigation)

Description	March 2023 R'000	March 2022 R'000
Irregular expenditure under assessment	13 814	12 896
Irregular expenditure under determination	84 300	172 493
Irregular expenditure under investigation	5 161	30 196

Total	103 275	215 585

b) Details of current and previous year irregular expenditure removed - (not condoned)

Description	March 2023 R'000	March 2022 R'000
Irregular expenditure NOT condoned and removed	(254 469)	-

Total	(254 469)	-

Removals relate to expenditure previously initially classified as irregular for the following reasons:

- documents not found during the audit process

- no evidence of modification approval prior to spending

Upon further investigation, the relevant documentation was found to exist and be appropriate.