Identify the incorrect statement. According to the definitions in the Municipal Finance Management

Act $($MFMA$),$ "irregular expenditure" means:

Expenditure incurred by a municipality or municipal entity in contravention of$,$ or that is not in

accordance with, a requirement of the MFMA

Expenditure incurred by a municipality or municipal entity in contravention of a requirement of

the supply chain management policy of the municipality

Expenditure incurred by a municipality or municipal entity in contravention of$,$ or that is not in

accordance with, a requirement of the Public Office Bearers Act

Expenditure incurred by a municipality or municipal entity in contravention of$,$ or that is not in

accordance with, a requirement of the Municipal Systems Act

Over expenditure incurred by a municipality within a main division of the budgeted funds