unauthorised expenditure
in relation to a municipality, means any expenditure incurred by a municipality otherwise than in accordance with section 15 or 11(3), and includes—
| a) | overspending of the total amount appropriated in the municipality’s approved budget; |
| b) | overspending of the total amount appropriated for a vote in the approved budget; |
| c) | expenditure from a vote unrelated to the department or functional area covered by the vote; |
| d) | expenditure of money appropriated for a specific purpose, otherwise than for that specific purpose; |
| e) | spending of an allocation referred to in paragraph (b), (c,) or (d) of the definition of "allocation" otherwise than in accordance with any conditions of the allocation; or |
| f) | a grant by the municipality otherwise than in accordance with this Act; |