SADC Financial Regulations Effective 1 April 2013 Regulation  34  –  Unauthorised,  irregular,  Fruitless  and  wasteful  Expenditure   1. Without limiting any liability in terms of the common law or other legislation, the Accounting Officer, or any official who deliberately or negligently committed, made or authorised expenditure deemed unauthorised, or irregular or fruitless and wasteful, is liable for that expenditure. 2. The SADC Secretariat shall recover unauthorised, irregular or fruitless and wasteful expenditure from the person liable for that expenditure according to regulation 63 pertaining to surcharges and the SADC Administration Rules and Procedures. 3. Unauthorised expenditure may be, certified as irrecoverable and written off by Council after an investigation by a committee appointed by Council. 4. The writing off of any unauthorised, irregular and fruitless and wasteful expenditure as irrecoverable is no excuse in criminal or disciplinary proceedings against a person who deliberately or negligently committed, made or authorised such unauthorised, fruitless and wasteful expenditure. 5. The Accounting Officer shall report to the relevant police authority all cases of alleged: a) irregular expenditure that constitute a criminal offence; and b) theft and fraud. 6. The Council shall take all reasonable steps to ensure that all cases referred to sub Regulation 4 above are reported to the relevant police authority where the institution is located if: a) the charge is against the Accounting Officer; or b) the Accounting Officer fails to comply with that sub regulation. Page 50 of 100