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

Regulations

Treasury Regulations for Departments, Constitutional Institutions and Public Entities

Part 1: Definitions, application and date of commencement

1. General definitions, application and date of commencement

 

1.1 General definitions

 

In these Treasury Regulations, unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Act, has the same meaning, and

 

"Act"

means the Public Finance Management Act, 1999 (Act No. 1 of 1999), as amended;

 

"debt"

means amounts owing to the state;

 

"division of revenue grants"

mean allocations from the national government to provinces and local government as listed in the schedules to the annual Division of Revenue Act, including transfers in terms of that Act;

 

"executive authority"

in relation to a constitutional institution consisting of a body of persons, means the chairperson of the constitutional institution, and in relation to a constitutional institution with a single office bearer, means the incumbent of that office;

 

""head official of the treasury"

means the administrative head of the department responsible for financial and fiscal matters which forms part of the relevant treasury;

 

"institution"

means a department or a constitutional institution;

 

"official"

means a person in the employ of a department or constitutional institution.

 

1.2 Application

 

1.2.1 These Treasury Regulations apply—
(a) to all departments, but only to the extent as indicated in regulations 1 to 24 and 26;
(b) to all constitutional institutions, but only to the extent as indicated in regulations 1 to 22;
(c) to all public entities listed in Schedule 2, but only to the extent as indicated in paragraph 6.1.2 and regulations 24 ,25, 27 to 29 and 31 to 33;
(d) to all public entities listed in Schedules 3A and 3C, but only to the extent as indicated in paragraph 6.1.2 and regulations 16, 16A, 24 to 28 and 30 to 33;
(e) to all public entities listed in Schedules 3B and 3D, but only to the extent as indicated in paragraph 6.1.2 and regulations 16, 24, 25, 27 to 29 and 31 to 33; and
(f) to the South African Revenue Service as a Schedule 3A public entity but only to the extent as indicated in paragraphs 6.1.2, regulations 24 to 28 and 30 to 33.

 

1.2.2 These Treasury regulations, read in context, also apply to the South African Revenue Service as a department, but only to the extent that it collects and administers state revenue and as indicated in regulations 6.1.2, 7.1, 7.2, 11.1, 1 1.2.1(a), 11.3, 11.4, 12.1.1, 12.2.1(a) to (d), 12.5.1, 12.6, 12.7.1 to 12.7.3, 15.4, 15.7, 15.10.2, 15.11, 17.2, and 22.1.

 

1.2.3 For purposes of regulation 1.2.2, the Treasury Regulations that do apply to the South African Revenue Service, apply as though it were a department with its Commissioner as its accounting officer.

 

1.3 Date of Commencement

 

1.3.1 These Treasury Regulations take effect from 15 March 2005, unless otherwise indicated in the text.