Pages - Circular68


	Circular 68 – Unauthorised, Irregular, Fruitless and Wasteful Expenditure (Updated October 2021)	(284KB)
	A – Register of Unauthorised, Irregular, Fruitless and Wasteful Expenditure	(16KB)
	B – SCM Regulation 36 (1) (b)	(50KB)
	C – Flow Chart for Treatment of Irregular Expenditure	(274KB)
	D – Accounting Treatment of Unauthrised, Irregular, Fruitless and Wasteful Expenditure	(152KB)