Connect With Marble Technologies

Get In Touch

  • 85 Eloff Street, 805 Royal Place, Cnr Kerk and Eloff Street
  • +27 73 915 5359
  • admin@gytraining.co.za

Get Regular Updates

    Fruitless & Wasteful Expenditure

    Eliminating Fruitless and Wasteful Expenditure through Smart Governance, Accountability and AI

    2-Day Seminar
    Finance, Audit & Governance
    Johannesburg
    Certificate of Attendance
    📍 Johannesburg, South Africa
    19–20 August 2025
    Southern Sun Hotel, Sandton, Johannesburg
    2 Days
    Introduction

    Fruitless and wasteful expenditure remains one of the most persistent and costly failures in South African public finance. Despite years of audit findings, consequence management frameworks, and legislative requirements under the PFMA and MFMA, many institutions continue to repeat the same mistakes, with real consequences for service delivery, public trust, and fiscal accountability.

    This seminar takes a practical, no-jargon approach to one of the most misunderstood areas of public financial management. It moves beyond definitions and theory to give delegates the tools, frameworks, and confidence to identify, prevent, report, and respond to FWE within their own institutions.

    A dedicated session on AI and data analytics equips delegates with an understanding of how smart institutions are using technology to detect waste before it happens, giving finance and audit teams a decisive advantage in oversight and prevention.

    This seminar will equip you to:

    • Understand exactly what constitutes FWE, and where the confusion costs institutions dearly
    • Diagnose the root causes and early warning signs before expenditure becomes a crisis
    • Build internal controls and governance structures that prevent recurrence
    • Use AI and data analytics tools to detect anomalies and manage risk proactively
    • Navigate consequence management processes with legal and procedural confidence
    • Leave with a practical institutional action plan ready to implement
    Objectives
    • Distinguish clearly between fruitless and wasteful expenditure, irregular expenditure, and unauthorised expenditure
    • Apply the relevant provisions of the PFMA and MFMA to real institutional scenarios with confidence
    • Identify the root causes and early warning signs of FWE in finance, SCM, and contract management
    • Understand the accountability chain, including why consequence management continues to fail in South Africa
    • Design internal controls and prevention frameworks that embed accountability at every level
    • Apply AI and data analytics tools to detect spending anomalies and manage financial risk proactively
    • Report FWE correctly in compliance with PFMA and MFMA reporting requirements
    • Develop a practical institutional action plan that can be implemented immediately on return to work
    Training Methodology

    Expert Presentations

    Short, focused sessions anchored in real South African audit findings, PFMA/MFMA case law, and current enforcement trends. No generic theory.

    Real SA Case Studies

    Delegates analyse actual cases from municipalities and SOEs, examining what went wrong, the legal consequences, and what could have been done differently.

    Group Work & Discussion

    Interactive group exercises where participants apply frameworks to their own institutions, sharing challenges and practical solutions with peers.

    Live AI & Analytics Demo

    A hands-on demonstration of AI tools for anomaly detection, predictive risk modelling, and spending dashboards. These are practical tools delegates can start using straight away.

    Who Should Attend

    This seminar is designed for professionals in the public sector and public entities who are responsible for financial management, oversight, and accountability. Institutions are encouraged to send finance and audit colleagues together. Having both functions in the room makes it much easier to align on prevention frameworks when everyone returns to work.

    Chief Financial Officers
    Accounting Officers & HODs
    Internal Auditors
    Audit Committee Members
    SCM & Procurement Officers
    Finance Managers
    Risk & Compliance Officers
    Municipal Finance Officials
    Budget & Planning Officials
    Legal & Governance Advisors
    Workshop Outline
    Day 1
    From Understanding to Diagnosis
    Definitions, legal framework, case studies, root causes, accountability, and governance gaps
    Opening Keynote
    The True Cost of Waste: Why FWE is Still a Crisis in South Africa
    The numbers from the latest audit outcomes are sobering. This session sets the stakes before any framework or tool is introduced.
    • Latest trends and audit findings from the Auditor-General's reports
    • The real impact of FWE on service delivery and public trust
    Session 1
    FWE Demystified: No More Confusion
    Many professionals are uncertain where FWE ends and other categories of irregular expenditure begin. This session removes that uncertainty entirely.
    • Clear definitions: FWE vs Irregular vs Unauthorised Expenditure
    • PFMA & MFMA simplified: what each act actually requires
    • Where most institutions go wrong and why the confusion persists
    Outcome: Delegates leave this session fully clear on what constitutes FWE
    Session 2
    Real Case Studies: What Actually Went Wrong
    Theory means nothing without context. This session unpacks real South African cases so delegates can recognise the same patterns in their own institutions.
    • Breakdown of real SA cases from municipalities, SOEs, and national departments
    • Legal disputes, procurement failures, and the penalties that followed
    • Lessons learned and what should have been done differently
    • Interactive group exercise: participants analyse cases in small groups and present findings
    Session 3
    Root Causes and Red Flags: Spot It Early
    Prevention begins with recognition. This session trains delegates to see the warning signs before expenditure becomes a problem.
    • Early warning signs in finance and supply chain management
    • Contract mismanagement is the most common gateway to FWE
    • Poor planning and poor decision-making as structural causes
    Session 4
    Who is Accountable, and Why Consequence Management Fails
    Accountability without consequence is just paperwork. This session diagnoses why the system breaks down and what fixing it actually requires.
    • Roles of Accounting Officers, CFOs, and Audit Committees under the PFMA and MFMA
    • Why consequence management fails in South African institutions
    • Governance gaps: identifying where accountability breaks down in your institution
    Fireside Chat
    Why We Keep Repeating the Same Mistakes
    An informal, candid conversation with senior practitioners. No scripted answers, no jargon. Just honest discussion about what keeps going wrong and what can actually change it.
    • Open discussion with 2–3 senior finance and governance experts
    • Open audience interaction where delegates raise real questions from their own institutions
    Day 2
    From Prevention to Smart Solutions
    Internal controls, detection, AI & analytics, consequence management, and your institutional action plan
    Session 5
    Building a Zero-Waste Organisation
    Prevention starts with design. This session gives delegates the framework to rethink their institution's controls and processes.
    • Internal controls that actually work, not just on paper
    • Linking planning → budgeting → execution to close the gaps where waste enters
    • Embedding accountability at every organisational level
    Outcome: A practical prevention framework delegates can apply immediately
    Session 6
    Detecting, Reporting & Recovering FWE
    Detection and correct reporting are as important as prevention. This session covers what to do when FWE has already occurred.
    • Audit techniques that uncover hidden waste before it compounds
    • Reporting correctly: PFMA and MFMA compliance in practice
    • Recovering funds: the legal process and the practical reality
    Session 7
    AI & Data Analytics in FWE Detection
    Smart institutions are no longer waiting for the Auditor-General to find waste. They are detecting it themselves, before it appears in a report.
    • Live demonstration: spotting spending anomalies using AI tools
    • Predictive analytics for proactive financial risk detection
    • Using dashboards for real-time oversight and executive decision-making
    • AI tools for internal audit and finance teams, with practical starting points
    Session 8
    Consequence Management That Actually Works
    Consequence management is more than a legal requirement. It is the final line of defence against a culture where waste becomes acceptable. This session covers the full process.
    • Disciplinary processes: procedural requirements and common failures
    • Legal enforcement: civil and criminal remedies available under the PFMA and MFMA
    • Building a culture of accountability that outlasts any single leadership team
    Closing Working Session
    Build Your Institutional Action Plan
    Everything from both days is brought together in one structured, facilitated exercise. Delegates leave with a written plan, not just good intentions.
    • Identify your institution's top three FWE risks
    • Develop a simple, realistic action plan with clear ownership and milestones
    • Share solutions: delegates present their plans and receive group feedback
    • Closing remarks and certificates presented
    Certificates
    🎓
    Certificate of Attendance On successful completion of this seminar, participants will receive a Certificate of Attendance from Marble Technologies.