It is impossible to pinpoint exactly how much money is lost to corruption, because corrupt practices happen in secret and are kept hidden. There are different ways developed across the world to make accurate estimates based on figures such as missing taxes or the percentages of contract values which could have been paid as bribes.

The institution tasked under the Constitution to keep a watchful eye on the public purse is the Auditor-General of South Africa. It is created under Chapter 9 of the Constitution and mandated to audit and report on the finances of government at national, provincial and local level and state-owned enterprises.

The Auditor-General compiles two reports for every financial year, one on national and provincial government and state-owned enterprises and one on municipalities’ finances.

The Auditor-General points out expenditure that is of concern. It is divided into three categories, namely:

IRREGULAR EXPENDITURE

This refers to money spent without the correct procedures being followed. This does not necessarily mean that corruption was at play but it may well have been and further investigation is required.

Below, we look at the estimated irregular expenditure for each financial year. To keep things simple, we only focus on the national reports.

FRUITLESS AND WASTEFUL EXPENDITURE

This is money spent in vain and which could have been avoided if reasonable care had been exercised.

UNAUTHORISED EXPENDITURE

Money spent for purposes other than what it was allocated for or overspending on authorised expenses.

Sources: South African Revenue Services, Auditor-General, Department Annual Reports