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

Chapter 10 : Financial Misconduct

Part 1 : Disciplinary proceedings

85. Regulations on financial misconduct procedures

 

(1) The Minister must make regulations prescribing—
(a) the manner, form and circumstances in which allegations and disciplinary and criminal charges of financial misconduct must be reported to the National Treasury, the relevant provincial treasury and the Auditor-General, including-
(i) particulars of the alleged financial misconduct; and
(ii) the steps taken in connection with such financial misconduct;
(b) matters relating to the investigation of allegations of financial misconduct;
(c) the circumstances in which the National Treasury or a provincial treasury may direct that disciplinary steps be taken or criminal charges be laid against a person for financial misconduct;
(d) the circumstances in which a disciplinary board which hears a charge of financial misconduct must include a person whose name appears on a list of persons with expertise in state finances or public accounting compiled by the National Treasury;
(e) the circumstances in which the findings of a disciplinary board and any sanctions imposed by the board must be reported to the National Treasury, the relevant provincial treasury and the Auditor-General; and
(f) any other matters to the extent necessary to facilitate the object of this Chapter.

 

(2) A regulation in terms of subsection (1) may—
(a) differentiate between different categories of—
(iii) officials; and
(iv) institutions to which this Act applies; and
(b) be limited in its application to a particular category of accounting officers, accounting authorities, officials or institutions only.