These Regulations apply to organs of state as envisaged in the definition of organ of state in section 1 of the Act.1

• a national or provincial department as defined in the Public Finance Management Act, 1999;

• a municipality as contemplated in the Constitution;

• a constitutional institution as defined in the Public Finance Management Act;

• Parliament;

• a provincial legislature.

Paragraph (f) of the definition of organ of state in section 1 of the Act includes any other institution or category of institutions included in the definition of “organ of state” in section 239 of the Constitution and recognised by the Minister by notice in the Government Gazette as an institution or category of institutions to which the Act applies. Government Notice R. 501 of 8 June 2011 recognises, with effect from 7 December 2011, all public entities listed in Schedules 2 and 3 to the Public Finance Management Act, 1999, as institutions to which the Act applies. Note should be taken of notices issued from time to time in terms of paragraph (f) of this definition. The application of these Regulations is also subject to applicable exemptions approved in terms of section 3 of the Act.