Acts Online
GT Shield

Public Finance Management Act, 1999 (Act No. 1 of 1999)

Chapter 5 : Departments and Constitutional Institutions

Part 2 : Responsibilities of accounting officers

39. Accounting officers' responsibilities relating to budgetary control

 

(1) The accounting officer for a department is responsible for ensuring that—
(a) expenditure of that department is in accordance with the vote of the department and the main divisions within the vote; and
(b) and appropriate steps are taken to prevent unauthorised expenditure.

 

(2) An accounting officer, for the purposes of subsection (1), must—
(a) take effective and appropriate steps to prevent any overspending of the vote of the department or a main division-within the vote;
(b) report to the executive authority and the relevant treasury any impending—
(i) under collection of revenue due;
(ii) shortfalls in budgeted revenue; and
(iii) overspending of the department's vote or a main division within the vote; and
(c) comply with any remedial measures imposed by the relevant treasury in terms of this Act to prevent overspending of the vote or a main division within the vote.

 


500 - Internal Server Error
500 - Internal Server Error

We're sorry, but something went wrong displaying that page. While we work on fixing this, you can return to the home page.

Alternatively, email [email protected] for assistance.