Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)Chapter 4 : Municipal Budgets29. Unforeseen and unavoidable expenditure |
| (1) | The mayor of a municipality may in emergency or other exceptional circumstances authorise unforeseeable and unavoidable expenditure for which no provision was made in an approved budget. |
| (2) | Any such expenditure— |
| (a) | must be in accordance with any framework that may be prescribed: |
| (b) | may not exceed a prescribed percentage of the approved annual budget: |
| (c) | must be reported by the mayor to the municipal council at its next meeting; and |
| (d) | must be appropriated in an adjustments budget. |
| (3) | If such adjustments budget is not passed within 60 days after the expenditure was incurred, the expenditure is unauthorised and section 32 applies. |