The heads of Gauteng departments and their subordinates are on the chopping block. Finance MEC Barbara Creecy - on instruction from Premier David Makhura - will hold to account officials whose actions caused their departments to incur irregular expenditure.This comes as the provincial government incurred R5.76-billion in irregular expenditure in the year ending March 31, up R2-billion from R3.75-billion the year before.Said Makhura: "Following my instructions, the MEC for finance has already written to all departments to emphasise that in line with Sections 38 and 51 of the Public Finance Management Act, urgent investigations must be conducted and disciplinary measures taken against those officials whose actions resulted in irregular expenditure."However, the political heads - the MECs - look likely to be spared."My position is clear: there must be firm leadership from MECs and consequences for poor performance on the part of accounting officers. We must instil a high performance culture, ethical conduct and sound financial management," said Makhura in the Gauteng legislature yesterday.Officials found to have acted incorrectly will be hauled over the coals in terms of the act, which, among other provisions, mandates accounting officers of departments to:Collect all money due to the department;Prevent unauthorised, irregular and wasteful expenditure and losses resulting from criminal conduct;Take effective and appropriate disciplinary steps against any official whose actions lead to irregular, unauthorised, fruitless and wasteful expenditure; andReport all irregular, wasteful and unauthorised expenditure.The departments of education, roads and transport as well as human settlements were responsible for much of the irregular expenditure - as a result of "noncompliance with supply chain management rules and regulations".MECs, heads of department and chief executives of departments and entities with negative audit outcomes will have to explain themselves...