Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 4 : National and Provincial Budgets34. Unauthorised expenditure |
| (1) | Unauthorised expenditure does not become a charge against a Revenue Fund except when— |
| (a) | the expenditure is an overspending of a vote and Parliament or a provincial legislature, as may be appropriate, approves, as a direct charge against the relevant Revenue Fund, an additional amount for that vote which covers the overspending; or |
| (b) | the expenditure is unauthorised for another reason and Parliament or a provincial legislature, as may be appropriate, authorises the expenditure as a direct charge against the relevant Revenue Fund. |
| (2) | If Parliament or a provincial legislature does not approve in terms of subsection (1)(a) an additional amount for the amount of any overspending, that amount becomes a charge against the funds allocated for the following or future financial years under the relevant vote. |