Appropriation Act, 2019 (Act No. 24 of 2019)6. Authorisation of expenditure |
| (1) | Despite any provision in any other legislation to the contrary, and before an Adjustments Appropriation Bill is introduced in Parliament, 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 2019/20 national annual budget; or |
| (c) | was approved in the appropriation for the 2018/19 financial year and shall be proposed to be rolled over to the 2019/20 financial year in order to finalise expenditure that could not take place in the 2018/19 financial year as originally planned. |
| (2) | The total amount of expenditure approved in terms of subsection (1) may not exceed the total amount for contingencies for the financial year in the national annual budget. |
| (3) | Any expenditure approved in terms of subsection (1)(b) may not exceed the amount announced by the Minister for a specific item during the tabling of the national annual budget. |
| (4) | 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 2019/20 financial year. |