Division of Revenue Act, 2013 (Act No. 2 of 2013)Chapter 6 : General33. Irregular expenditure |
The following transfers constitute irregular expenditure in terms of the Public Finance Management Act or the Municipal Finance Management Act, as the case may be:
| a) | A transfer prohibited in terms of section 16(2); |
| b) | a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account; |
| c) | a transfer envisaged in section 24(1); or |
| d) | a transfer made or expenditure of an allocation in contravention of this Act. |