Division of Revenue Act, 2014 (Act No. 10 of 2014)Chapter 6 : General34. Irregular expenditure |
The following transfers must be regarded as 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 17(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 25(1); or |
| (d) | a transfer made or expenditure of an allocation in contravention of this Act. |