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.