Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 3 : Provincial Treasuries and Provincial Revenue FundsPart 2: Provincial Revenue Funds25. Use of funds in emergency situations |
| (1) | The MEC for finance in a province may authorise the use of funds from that province's Provincial Revenue Fund to defray expenditure of an exceptional nature which is currently not provided for and which cannot, without serious prejudice to the public interest in the province, be postponed to a future appropriation by the provincial legislature. |
| (2) | The combined amount of any authorisations in terms of subsection (1) may not exceed two per cent of the total amount appropriated in the annual provincial budget for the current financial year. |
| (3) | An amount authorised in terms of subsection (1) is a direct charge against the Provincial Revenue Fund if a provincial Act so provides. |
| (4) | An amount authorised in terms of subsection (1) must— |
| (a) | be reported to the provincial legislature and the Auditor-General within 14 days; and |
| (b) | be attributed to a vote. |
| (5) | A report to a provincial legislature in terms of subsection (4)(a) must be submitted to the provincial legislature for tabling in the legislature and made public. |
| (6) | Expenditure in terms of subsection (1) must be included either in the next provincial adjustments budget for the financial year in which the expenditure is authorised. or in other appropriation legislation tabled in the provincial legislature within 120 days of the MEC for finance in the province authorising the expenditure, whichever is the sooner. |