What makes an expenditure IIUEEU?

An expenditure will be IIUEEU if it is Illegal, Irregular, Unnecessary, Extravagant, Excessive and Unconscionable. Illegal expenditures are against the provisions of the Administrative Code or even the GAAs. It is Irregular if it is done without adhering to the rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in law. An expenditure is Unnecessary if it is not aligned to the need of the institution. Excessive expenditures are those expenses that are unreasonable, overpriced and bought in immoderate quantity. It is extravagant if the expenditure is acquired without restraint even if it is immoderate, luxurious and beyond the bounds of propriety. Lastly, an expenditure is Unconscionable if the expenses made are not right, just and reasonable. It’s like corruption, not guided or restrained by the conscience.