Statistics Act, 1999
R 385
Division of Revenue Act, 2012 (Act No. 5 of 2012)Chapter 6 : General33. Irregular expenditure |
The following transfers constitute irregular expenditure in terms of the Public Finance Management Act and 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- |
| i) | the primary bank account; or |
| ii) | in respect of provinces, a corporation for public deposits account; |
| c) | a transfer made in error or fraudulently as referred to in section 24(1); or |
| d) | any transfer made or spending of an allocation in contravention of this Act or a framework published in terms of this Act. |
