Case Study on the Patterns of Irregular Expenditure in Tswaing Local Municipality of North West Province in South Africa
Case Study on the Patterns of Irregular Expenditure in Tswaing Local Municipality of North West Province in South Africa

Summary/Abstract: This research was conducted in Tswaing local municipality which is one of the five local municipalities in the Ngaka Modiri Molema district. Tswaing municipality is made up of 15 wards with major towns such as Sannieshof, Ottosdal and Delareyville which is the capital territory. This paper further investigates the organisational management failures resulting to irregular expenditure in Tswaing municipality of the North West Province, South Africa. The Auditor-General posit that the major causes of irregular expenditure in the public organisations occur during the procurement of goods and services. The Public Finance Management Act, Act 1 of 1999 and the Municipal Finance Management Act, 56 of 2003 posit irregular expenditure as an unauthorised expenditure that is incurred in violation of what is not acceptable with the requirement of the legislations of any applicable legislation. The paper contributes in establishing a link between organisational and management measures to reduce irregular expenditure in the Tswaing local municipality which may lead to improved audit opinions and service delivery. The study will further establish a link between organisational and management failures to irregular expenditures in the Tswaing local municipality. The study will also be useful in providing knowledge to policy makers, also in academia and the communities that are served by the Tswaing local municipality.

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