irregular expenditure
in relation to a municipality or municipal entity, means—
| a) | expenditure incurred by a municipality or municipal entity in contravention of, or that is not in accordance with, a requirement of this Act, and which has not been condoned in terms of section 170; |
| b) | expenditure incurred by a municipality or municipal entity in contravention of, or that is not in accordance with, a requirement of the Municipal Systems Act, and which has not been condoned in terms of that Act; |
| c) | expenditure incurred by a municipality in contravention of, or that is not in accordance with, a requirement of the Public Office-Bearers Act, 1998 (Act No. 20 of 1998): or |
| d) | expenditure incurred by a municipality or municipal entity in contravention of, or that is not in accordance with, a requirement of the supply chain management policy of the municipality or entity or any of the municipality‘s by-laws giving effect to such policy, and which has not been condoned in terms of such policy or by-law, |
but excludes expenditure by a municipality which falls within the definition of "unauthorised expenditure";