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Item The effect of irregular expenditure of public funds by the Gauteng Department of Human Settlements.(Tshwane University of Technology, 2020-01-02) Alihanga, Carlos Chrysogone Alongaud; Prof Nealer E.J.; Geyer J.C.I.J.All governments must ensure that taxpayers’ money is well-spent and guarantees value-for-money. The general public should be informed when the government is either fulfilling its responsibility or not. According to the Auditor-General of South Africa, the irregular expenditure of R25.7 billion was incurred by South Africa’s national and provincial departments and public entities for the 2014 - 2015 financial year. Irregular expenditure is considered undesirable expenditure by the Public Finance Management Act and constitutes financial misconduct. When irregular expenditure is reported by the media, sensational headlines such as “wasted funds” is utilised, which to a great extent misinforms the general public. The purpose of this study is to provide an overall analysis of the type of irregular expenditure that is generally committed in South Africa and its impact to establish the effect of irregular expenditure of public funds. The limited number of academic literature on irregular expenditure and its financial credence on public funds highlight the significance of this study. The study is limited to the Gauteng Province in South Africa where irregular expenditure is prevalent compared to the remaining eight provinces. Provincial departments were selected because it is one of the levels of central government where public funds are spent on the delivery of services. A component of the research methodology included the review of relevant and available literature on irregular expenditure and its impact on government and society, for example, an analysis of audit reports for the selected province for the 2013 - 2016 financial years. Lastly, it includes interviews with selected officials at the National Department of Human Settlements and the Gauteng Department of Human Settlements respectively. The outcome of this study endeavours to provide clarity of what irregular expenditure entails as well as its effect on value-for-money by both government and its taxpaying public.