Financial Management of Parliament Act, 2009 (Act No. 10 of 2009)Chapter 5 : Financial Management37. Executive directive with financial implications |
| (1) | A directive by the Executive Authority that has financial implications must— |
| (a) | be in writing; and |
| (b) | be addressed to the Accounting Officer. |
| (2) | If implementation of a directive contemplated by subsection (1) is likely to result in unauthorised expenditure, the Accounting Officer— |
| (a) | may not proceed with the implementation of the directive; and |
| (b) | must inform the Executive Authority in writing of the likelihood that the directive may lead to unauthorised expenditure. |
| (3) | If the Accounting Officer proceeds to implement a directive contemplated in subsection (2), without receiving a further instruction from the Executive Authority in terms of subsection (5), and it results in unauthorised expenditure, the Accounting Officer is responsible for such unauthorised expenditure. |
| (4) | An official may not implement a directive by the Executive Authority that may have financial implications, unless the Accounting Officer issues a written instruction to proceed with implementation. |
| (5) | The Executive Authority may instruct the Accounting Officer to proceed with the implementation of a directive contemplated in subsection (2) only if it is to provide for— |
| (a) | an expenditure of an exceptional nature which is currently not provided for in Parliament’s budget and which cannot, without serious prejudice to the interests of Parliament, be postponed to a future parliamentary appropriation or approval of funds; or |
| (b) | an unforeseeable and unavoidable expenditure approved by Parliament. |
| (6) | If the Executive Authority instructs the Accounting Officer to proceed with the implementation of a directive contemplated in subsection (2), the Executive Authority must specify the instruction and the reasons for that instruction in writing and without delay— |
| (a) | give a copy to the Accounting Officer; and |
| (b) | table a copy in Parliament for prompt referral to the oversight mechanism. |
| (7) | On receipt of a written instruction contemplated in subsection (6), the Accounting Officer must file a copy with the Auditor-General promptly. |
| (8) | If Parliament does not authorise the expenditure arising from an instruction contemplated in subsection (6), the Executive Authority is responsible for the unauthorised expenditure and it must be recovered from the members of the Executive Authority in their personal capacities. |