Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 7 : Executive Authorities64. Executive directives having financial implications |
| (1) | Any directive by an executive authority of a department to the accounting officer of the department having financial implications for the department must be in writing. |
| (2) | If implementation of the directive is likely to result in unauthorised expenditure, the accounting officer will be responsible for any resulting unauthorised expenditure unless the accounting officer has informed the executive authority in writing of the likelihood of that unauthorised expenditure. |
| (3) | Any decision of the executive authority to proceed with the implementation of the directive, and the reasons for the decision, must be in writing, and the accounting officer must promptly file a copy of this document with the National Treasury and the Auditor-General, and if a provincial department is involved, also with the relevant provincial treasury. |