37. Irregular expenditure
Opening balance as previously reported | 10 369 881 | 5 038 900 |
Add: Irregular expenditure – current year | 3 009 868 | – |
Add: Irregular expenditure – prior period | – | 6 268 808 |
Less: Amount recovered – current year | (12 750) | – |
Less: Amount incorrectly classified as irregular expenditure | – | (6 335) |
Less: Amount condoned | (10 357 132) | (931 492) |
Closing balance | 3 009 867 | 10 369 881 |
All irregular expenditure raised in previous financial years has been condoned by the National Treasury following the implementation of consequence management.
Three transgressions were identified in the current year relating to non-approval of contract variations and incorrect B-BBEE score utlised. Determinations were conducted for the new transgressions and consequence management to follow.