The Prevalence and Implications of Irregular Expenditure in KwaZulu-Natal Municipalities
DOI:
https://doi.org/10.51137/wrp.ijarbm.511Keywords:
Irregular Expenditure, Supply Chain Management, Municipal Finance, Governance, ComplianceAbstract
Irregular expenditure continues to be a material risk in local government and remains a key indicator of weaknesses in municipal financial management and governance. This study analyses the prevalence and implications of irregular expenditure in municipalities within KwaZulu-Natal (KZN) over ten years 2014-2024. The analysis is based on a review of Auditor-General of South Africa (AGSA) MFMA general reports and Section 131 reports issued by the KwaZulu-Natal Department of Cooperative Governance and Traditional Affairs. The results indicate that irregular expenditure is widespread and persistent, with most municipalities reporting irregular expenditure in each financial year reviewed. The main contributors include non-compliance with supply chain management legislation, inadequate preventative controls, weak consequence management, and limited oversight by those charged with governance. The continued occurrence of irregular expenditure reflects deficiencies in internal control environments and a lack of effective corrective action. These weaknesses negatively affect service delivery outcomes, resulting in delays, cost overruns, and poor-quality infrastructure projects. The study concludes that sustained improvements require strengthened oversight, effective implementation of preventative controls, consistent consequence management, and enhanced accountability to ensure compliance with applicable legislation and to improve the use of public resources.
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