FOLIO PRESSA South African publishing imprint
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Irregular, Fruitless and Wasteful Expenditure — cover
Prevent & Detect

Irregular, Fruitless and Wasteful Expenditure

Preventing, detecting, disclosing, and remediating non-compliant expenditure under the PFMA and MFMA — through to the material irregularity framework and the compliance system that keeps it from recurring.

R495· Instant PDF download
Companion guide

The Public Procurement Act 28 of 2024

A standalone transition guide to South Africa's new procurement regime under the Public Procurement Act 28 of 2024. R495 standalone — or included free with the complete set.

View the PPA guide →
Contents

  1. 01The Five-Minute Orientation
  2. 02Definitions and Legal Foundations
  3. 03Prevention and Internal Controls
  4. 04Detection, Identification, and Quantification
  5. 05Disclosure in the Annual Financial Statements
  6. 06The Investigation and Consequence Pathway
  7. 07Recovery, Write-Off, and Condonation
  8. 08The Material Irregularity Framework
  9. 09Building the Compliance System