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

Chapter 4 : National and Provincial Budgets

34. Unauthorised expenditure

 

(1) Unauthorised expenditure does not become a charge against a Revenue Fund except when—
(a) the expenditure is an overspending of a vote and Parliament or a provincial legislature, as may be appropriate, approves, as a direct charge against the relevant Revenue Fund, an additional amount for that vote which covers the overspending; or
(b) the expenditure is unauthorised for another reason and Parliament or a provincial legislature, as may be appropriate, authorises the expenditure as a direct charge against the relevant Revenue Fund.

 

(2) If Parliament or a provincial legislature does not approve in terms of subsection (1)(a) an additional amount for the amount of any overspending, that amount becomes a charge against the funds allocated for the following or future financial years under the relevant vote.