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Division of Revenue Act, 2013 (Act No. 2 of 2013)

Chapter 6 : General

33. Irregular expenditure

 

 

The following transfers constitute irregular expenditure in terms of the Public Finance Management Act or the Municipal Finance Management Act, as the case may be:

a) A transfer prohibited in terms of section 16(2);
b) a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account;
c) a transfer envisaged in section 24(1); or
d) a transfer made or expenditure of an allocation in contravention of this Act.