Before that, House prosecutor Lorna Kapunan attempted to explain in Filipino several terms related to different types of government spending, including "irregular" and "extravagant" expenditures. So when does government spending become irregular or extravagant? 2015 Joint CircularThe prosecution once again highlighted Joint Circular No. Counsel for the prosecution Lorna Kapunan argued that the purpose of the Joint Circular is to prevent irregular, unnecessary, excessive, extravagant, and unconscionable expenditures. Extravagant expenditure refers to the use of government funds in a manner that is lavish, imprudent, and lacking in economy.