Appropriation Act, 2023 (Act No. 8 of 2023)

In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in section 1 of the Public Finance Management Act, must bear the meaning so assigned, and—

‘‘allocation-in-kind’’

means an allocation that is listed as an allocation-in-kind in the Division of Revenue Act for the 2023/24 financial year;

‘‘conditional allocation’’

means a conditional allocation to a province or a municipality from the national government’s share of revenue raised nationally, which is provided for and whose purpose is specified in the Division of Revenue Act for the 2023/24 financial year;

‘‘contingencies’’

mean unallocated amounts and provisional allocations contained in the fiscal framework, as defined in section 1 of the Money Bills and Related Matters Act, 2009 (Act No. 9 of 2009), or a revised fiscal framework, for the 2023/24 financial year;

‘‘current payment’’

means any payment made by a department classified as, or deemed to be, a current payment in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009), in terms of section 76 of the Public Finance Management Act;

‘‘Minister’’

means the Cabinet member responsible for finance;

‘‘payment for capital assets’’

means any payment made by a department classified as, or deemed to be, a payment for capital assets in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009) and the Asset Management Framework (April 2004, Version 3.3), in terms of section 76 of the Public Finance Management Act;

‘‘payment for financial assets’’

means any payment made by a department classified as, or deemed to be, a payment for financial assets in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009), in terms of section 76 of the Public Finance Management Act;

‘‘Public Finance Management Act’’

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

‘‘purpose’’

includes the classification of an appropriation as current payments, payments for capital assets, payments for financial assets or transfers and subsidies, and for current payments, means compensation of employees, goods and services, and interest and rent on land;

‘‘relevant Parliamentary Committees’’

means the Standing Committee on Appropriations of the National Assembly and the Select Committee on Appropriations of the National Council of Provinces; and

‘‘transfers and subsidies’’

means any payment made by a department classified as, or deemed to be, a transfer or subsidy payment in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009), in terms of section 76 of the Public Finance Management Act.