Page 241 - SAMRC Annual Report 2024-2025

PFMA COMPLIANCE REPOR T

IRREGULAR, FRUITLESS AND WASTEFUL
EXPENDITURE AND MATERIAL LOSSES

Irregular expenditure

a) Reconciliation of irregular expenditure
2024/2025 2023/2024
DESCRIPTION R’000 R’000
Opening balance – –
Adjustment to opening balance – –
Opening balance as restated – –
Add: Irregular expenditure confirmed 217 –
Less: Irregular expenditure condoned – –
Less: Irregular expenditure not condoned and removed – –
Less: Irregular expenditure recoverable – –
Less: Irregular expenditure not recoverable and written off – –
CLOSING BALANCE 217 –

2024/2025 2023/2024
DESCRIPTION R’000 R’000
Irregular expenditure that was under assessment – –
Irregular expenditure that relates to the prior year and identified in the current year – –
Irregular expenditure for the current year – –
TOTAL – –

b) Details of irregular expenditure (under assessment, determination, and investigation)
2024/2025 2023/2024

DESCRIPTION 2 R’000 R’000
Irregular expenditure under assessment 60 874 –
Irregular expenditure under determination – –
Irregular expenditure under investigation – –
TOTAL 60 874 –

Following discovery of 2 transactions as being procured in contravention of legal prescripts in the 2024/2025
financial year, a decision was taken to subject all transactions that were carried out mainly via a Request for
Quotes procurement process to assess and determine if they were procured irregularly or not.

c) Details of irregular expenditure condoned

2024/2025 2023/2024
DESCRIPTION R’000 R’000
Irregular expenditure condoned – –
TOTAL – –
1 Transfer to receivables
2 Group similar items

SAMRC ANNUAL REPOR T 2024-25 239