Division of Revenue Act, 2016 (Act No. 3 of 2016)

Chapter 6 : General

33. Irregular expenditure
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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 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.