Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 10 : Financial MisconductPart 1 : Disciplinary proceedings81. Financial misconduct by officials in departments and constitutional institutions |
| (1) | An accounting officer for a department or a constitutional institution commits an act of financial misconduct if that accounting officer willfully or negligently— |
| (a) | fails to comply with a requirement of section 38, 39, 40, 41 or 42; or |
| (b) | makes or permits an unauthorised expenditure, an irregular expenditure or a fruitless and wasteful expenditure. |
| (2) | An official of a department, a trading entity or a constitutional institution to whom a power or duty is assigned in terms of section 44 commits an act of financial misconduct if that official willfully or negligently fails to exercise that power or perform that duty. |