Entire Document - Chris Hani District Municipality

44.3 Irregular Expenditure2012 2011RRReconciliation of Irregular Expenditure:Opening balance 147 316 696 1 771 329Irregular Expenditure current year 1 208 483 145 545 367Condoned or written off by Council (322 060) -To be recovered – contingent asset (see Note 51) - -Transfer to receivables for recovery (see Note 5) - -Irregular Expenditure awaiting condonement 148 203 119 147 316 696IncidentExpenditure incurred without order/appointmentletter:-- Training for PMS - R0 (2011: R114 912)- Farewell Function - R0 (2011: R4 872)Disciplinary Steps / Criminal ProceedingsReport to be submitted to Council forcondonation.Expenditure incurred:- Report to be submitted to Council forcondonation.- Purchases of Furniture - R0 (2011: R34 999)- Non-council business - R0 (2011: R41 027)- Refurbishing non-council property - R0 (2011:R247 753)Expenditure contrary to SCM Processes asdescribed in Note 45.7 - R1 208 483 (2011:R0)Report to be submitted to Council forcondonation.Chapter 445. ADDITIONAL DISCLOSURES IN TERMS OF MUNICIPAL FINANCEMANAGEMENT ACT45.1 Contributions to organised local government - SALGAOpening Balance - -Council Subscriptions 824 355 775 824Amount Paid - current year (824 355) (675 516)Amount Paid - previous years - (100 308)Balance Unpaid (included in Creditors) - -179