What is “Irregular” Expenditure?

An expenditure incurred without adhering to established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in laws.

Irregular expenditures are incurred if funds are disbursed without conforming with prescribed usage and rules of discipline. There is no observance of an established pattern, course, mode of action, behavior or conduct in the incurrence of an irregular expenditure. A transaction conducted in a manner that deviates or departs from, or which does not comply with standards set is deemed irregular. A transaction which fails to follow or violates appropriate rules of procedure is, likewise, irregular.

COA Circular No. 2012- 003 dated October 29, 2012 provides for Updated Guidelines for the Prevention and Disallowance of Irregular, Unnecessary, Excessive, Extravagant, and Unconscionable Expenditure.

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