Division of Revenue Act, 2024 (Act No. 24 of 2024)

Chapter 3 : Conditional Allocations to Provinces and Municipalities

Part 6 : General

32. Irregular expenditure

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Expenditure of an allocation in Part B of Schedule 4 or Part B of Schedule 5 contrary to this Act is irregular expenditure and must be dealt with in terms of the Municipal Finance Management Act, except if it is unauthorised expenditure in terms of the Municipal Finance Management Act.