Appropriation Act, 2023 (Act No. 8 of 2023)6. Authorisation of expenditure |
| (1) | Despite any provision in any other legislation to the contrary, the Minister may approve expenditure, if it cannot reasonably be delayed and such expenditure— |
| (a) | is unforeseeable and unavoidable; |
| (b) | is of an exceptional nature which, if not approved, is likely to cause serious prejudice to the public interest; |
| (c) | was announced during the tabling of the 2023/24 annual budget or an adjustments budget; or |
| (d) | was approved in the appropriation for the 2022/23 financial year and shall be proposed to be rolled over to the 2023/24 financial year in order to finalise expenditure that could not take place in the 2022/23 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. |
| (3) | Any expenditure approved in terms of subsection (1)(c) may not exceed the amount announced by the Minister for a specific item during the tabling of the annual budget or an adjustments budget. |
| (4) | Expenditure approved in terms of subsection (1)— |
| (a) | is a direct charge against the National Revenue Fund and must be attributed to a vote; |
| (b) | is subject to conditions that the Minister may impose; |
| (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 an appropriation Bill within 120 days of the Minister approving the expenditure in terms of subsection (1). |