Expenditure not in place (6)
I believe the answer is:
outlay
'expenditure' is the definition.
('outlay' can be a synonym of 'expenditure')
'not in place' is the wordplay.
'not in' becomes 'out' ('out' is the opposite to 'in').
'place' becomes 'lay' (laying is a kind of placing**).
'out'+'lay'='OUTLAY'
(Other definitions for outlay that I've seen before include "Initial expense" , "Spending" , "Disbursement" , "Money needed upfront" , "Money paid out" .)