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Appropriation Act, 2021 (Act No. 10 of 2021)

6. Authorisation of expenditure

 

(1) Despite any provision in any other legislation to the contrary, and before the last Adjustments Appropriation Bill for the 2021/22 financial year is introduced in Parliament, the Minister may approve expenditure, if it cannot reasonably be delayed and such expenditure—
(a) is unforeseeable and unavoidable;
(b) was announced during the tabling of the 2021/22 annual budget or an adjustments budget; or
(c) was approved in the appropriation for the 2020/21 financial year and shall be proposed to be rolled over to the 2021/22 financial year in order to finalise expenditure that could not take place in the 2020/21 financial year as originally planned.

 

(2) The total amount of expenditure approved in terms of subsection (1) may not exceed the total amount for contingencies.

 

(3) Any expenditure approved in terms of subsection (1)(b) may not exceed the amount announced by the Minister for a specific item during the tabling of the annual budget or an adjustments budget.

 

(4) Expenditure approved in terms of subsection (1)—
(a) is a direct charge against the National Revenue Fund;
(b) is subject to conditions that the Minister may impose;
(c) must be disclosed in the National Treasury’s next quarterly report to the relevant Parliamentary Committees; and
(d) must, despite section 30(2) of the Public Finance Management Act, be included in an Adjustments Appropriation Bill or another appropriation Bill for the 2021/22 financial year.