Question

distinguish, with the aid of examples, between unauthorised, irregular as well as fruitless and wasteful expenditure.

Answer 1

• Expenditure which is made in vain and could be avoided if reasonable care was exercised. Eg - Paying a deposit for a land , and then failing to usethe same and therefore losing the deposit.
• Irregular expenditure is other than unauthorised expenditure, incurred in contravention i.e. not in conformance with the requirement of any applicable legislation. EG - Irregular expenditure incurred as a result of non-compliance with a provision contained in any relevant legislation
• Unauthorised expenditure is expenditure that municipalities incur without provision being made for it in the budget which is accepted by the council. Eg-  Procuring of goods and services that are not budgeted for.