Page 86 - TKZN Annual Report 2023/2024
P. 86

1. Irregular Expenditure
Reconciliation
  Description
 2024 R’000
 2023 R’000
  Opening balance
 11,441
 10,772
  Irregular expenditure confirmed
  2,327
  669
  Less: irregular expenditure condoned
 -
  -
  Less: irregular expenditure not condoned and removed
  (2,774)
  -
  Less: irregular expenditure recoverable
 -
  -
  Less: irregular expenditure written off
  -
  -
  Closing balance
  10,994
   11,441
  In the current year there were ten cases of irregular expenditure amounting to R2 316 770. In the prior year there were four cases amounting to R669 367. In each case an assessment and determination was concluded in accordance with the Irregular Expenditure Framework and a request for condonation has been submitted to KZN Provincial Treasury.
Reconciling notes
Details of current and previous year irregular expenditure condoned
Removal, recovery or write off of current and previous year irregular expenditure
During the current year, R2 774 000 was removed from irregular expenditure. The impracticability judgement was applied against this amount that related to irregular expenditure incurred in the 2017/18 financial period, as it was not possible to recreate or reproduce the data and to collect the data that was not collected at the time of the event. There was no irregular expenditure removed in the previous financial year. There was no recovery of irregular expenditure relating to the current or previous financial year. There was no write-off of irregular expenditure relating to the current or previous financial year.
  Description
 2024 R’000
 2023 R’000
  Expenditure that was under assessment in 2022/23
  -
  -
  Expenditure that relates to 2022/23 and identified in 2023/24
  -
   -
  Irregular expenditure incurred during the year
 2,327
  669
  Total
  2,327
  669
   Description
 2024 R’000
 2023 R’000
  Irregular expenditure condoned
 -
 -
  Total
  -
  -
   Description
 2024 R’000
 2023 R’000
  Irregular expenditure not condoned and removed
  (2,774)
  -
  Irregular expenditure recoverable
  -
   -
  Irregular expenditure written off
 -
  -
  Total
 (2,774)
 -
84 TOURISM KWAZULU-NATAL ANNUAL REPORT 2023/2024
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