Intellectual Property Rights from Publicly Financed Research and
R 385
Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 5 : Departments and Constitutional InstitutionsPart 2 : Responsibilities of accounting officers39. 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. |
