Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Appropriation Act, 2011 (Act No. 11 of 2011)6. Authorisation of expenditure |
| (1) | Despite any contrary provision contained in any other law, the Minister may approve, before an Adjustments Appropriation Bill is passed, expenditure which cannot reasonably be delayed without negatively affecting service delivery, provided that such expenditure qualifies for inclusion in an Adjustments Appropriation Bill in terms of section 30(2) of the Public Finance Management Act, and provided further that the expenditure— |
| (a) | is unforeseeable and unavoidable, and delaying the disbursement of funds would negatively impact service delivery; |
| (b) | was announced by the Minister during the tabling of the annual budget, and the disbursement of funds is required for the implementation of projects announced; or |
| (c) | was approved in the previous year's appropriation and is to be rolled over to the 2011/12 financial year to finalise expenditure which could not take place in the 2010/11 financial year as originally planned. |
| (2) | Expenditure approved in terms of— |
| (a) | subsection (1)(a) and (c) may not exceed the total amount set aside as a contingency reserve for the financial year in the national annual budget; and |
| (b) | subsection (1)(b) may not exceed the relevant amount announced by the Minister during the tabling of the annual budget. |
| (3) | Expenditure approved in terms of subsection (1)— |
| (a) | is a direct charge against the National Revenue Fund; |
| (b) | may be made subject to conditions set by the Minister; |
| (c) | must be reported in the next quarterly expenditure report to both the Standing and Select Committees on Appropriations; |
| (d) | must be appropriated in the Adjustments Appropriation Bill or other appropriation legislation for the 2011/12 financial year. |
