means—
| (a) | a national or provincial department as defined in the Public Finance Management Act 1999 (Act No. 1 of 1999); |
| (b) | a municipality as contemplated in the Constitution; |
| (c) | Parliament; |
| (d) | a provincial legislature: and |
| (e) | a constitutional institution listed in Schedule 1 to the Public Finance Management Act, 1999 (Act No. 1 of 1999); |