means expenditure, other than unauthorised expenditure, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including--
| a) | this Act; or |
| b) | the State Tender Board Act, 1968 (Act No. 86 of 1968), or any regulations made in terms of that Act; or |
| c) | any provincial legislation providing for procurement procedures in that provincial government. |