Appropriation Act, 2015 (Act No. 8 of 2015)6. Authorisation of expenditure |
| (1) | Despite anything to the contrary in any other legislation and before an Adjustments Appropriation Bill is passed, the Minister may approve expenditure, if it cannot reasonably be delayed without negatively affecting service delivery and such expenditure— |
| (a) | is unforeseeable and unavoidable; |
| (b) | was announced during the tabling of the 2015/16 national annual budget for a project and the disbursement of funds is required for the implementation of the project; or |
| (c) | was approved in the appropriation for the 2014/15 financial year and will be proposed to be rolled over to the 2015/16 financial year to finalise expenditure that could not take place in the 2014/15 financial year as originally planned. |
| (2) | Expenditure approved in terms of— |
| (a) | subsection (1) may not exceed the total amount set aside as an unallocated reserve for the financial year in the national annual budget; and |
| (b) | subsection (1)(b) may not exceed the amount announced by the Minister for the project during the tabling of the national annual budget. |
| (3) | Expenditure approved in terms of subsection (1)— |
| (a) | is a direct charge against the National Revenue Fund; |
| (b) | may be made subject to conditions imposed by the Minister; |
| (c) | must be disclosed in the National Treasury’s next quarterly report to the relevant Parliamentary Committees; and |
| (d) | must, despite section 30(2) of the Public Finance Management Act, be included in the Adjustments Appropriation Bill or another appropriation Bill for the 2015/16 financial year. |