Gold Membership
R
Division of Revenue Act, 2010 (Act No. 1 of 2010)Chapter 4 : Matters relating to all Allocations25. Authorisation of expenditure |
| 1) | Despite anything to the contrary contained in any law, to defray expenditure of an exceptional nature which cannot, without serious prejudice to the public interest, be postponed to a future appropriation of funds – |
| a) | the Minister may, in accordance with section 16 of the Public Finance Management Act and subject to conditions, make an allocation to a province or municipality from the National Revenue Fund; and |
| b) | the MEC for Finance in a province may, in accordance with section 25 of the Public Finance Management Act and subject to conditions, make an allocation to a municipality from the Provincial Revenue Fund. |
| 2) | The relevant treasury must publish any allocation and the conditions subject to which the allocations were made, if any, in the Gazette. |
| 3) | In addition to what is provided in subsection (1), and despite any contrary provision contained in any law, the Minister may approve expenditure qualifying for inclusion in an adjustments budget in terms of section 30(2) of the Public Finance Management Act before such an adjustments budget is passed. |
| 4) | Expenditure approved in terms of subsection (3) – |
| a) | may not exceed the total amount set aside as a contingency reserve in the national annual budget for the current financial year; |
| b) | is a direct charge against the National Revenue Fund; and |
| c) | must be included either in the next national adjustments budget or in other appropriation legislation tabled in the National Assembly for the financial year in which the expenditure is authorised. |
| 5) | An approval granted by the Minister in respect of money to be appropriated for expenditure already announced by the Minister during the tabling of the annual budget, may be made subject to conditions. |
| 6) | The application of this section may be regulated by regulation or treasury instruction. |
