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http://mfma.treasury.gov.za/Circulars/Pages/Circular68.aspx
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Circular 68
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Circular 68
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Circular 68 – Unauthorised, Irregular, Fruitless and Wasteful Expenditure
(Updated July 2019)
(284KB)
A – Register of Unauthrised, Irregular, Fruitless and Wasteful Expenditure
(16KB)
B – SCM Regulation 36 (1) (b)
(50KB)
C – Flow Chart for Treatment of Irregular Expenditure
(274KB)
D – Accounting Treatment of Unauthrised, Irregular, Fruitless and Wasteful Expenditure
(152KB)
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