Division of Revenue Act, 2010 (Act No. 1 of 2010)Chapter 6 : General33. Unauthorised and irregular expenditure |
| 1) | The following transfers constitute unauthorised expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be, where relevant: |
| a) | a transfer prohibited in terms of section 15(2) of this Act; or |
| b) | a transfer by a transferring national officer to a bank account of a province or municipality that is not – |
| i) | the primary bank account; |
| ii) | in respect of provinces, a corporation for public deposits account; or |
| iii) | in respect of the Gautrain Rapid Rail Link Grant, the dedicated banking account configuration established for the transfer of the Gautrain Rapid Rail Link Grant in accordance with the directive issued by the National Treasury under section 10(2)(a) of the Division of Revenue Act, 2006 (Act No. 2 of 2006). |
| 2) | Any transfer made or spending of an allocation in contravention of this Act or a framework published in terms of this Act, constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act. |