SADC Financial Regulations Effective 1 April 2013 Regulation  32  -­‐  Extra-­‐Budgetary  Expenditure   1. Extra-Budgetary expenditure is expenditure outside of the approved budget and may be classified as either: a) unforeseen and unavoidable; or b) unauthorised, irregular or fruitless and wasteful. 2. The following regulations on Unforeseen and Unavoidable or Unauthorised, irregular or fruitless and wasteful expenditure apply as appropriate. Page 48 of 100