Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 10 : Financial MisconductPart 1 : Disciplinary proceedings83. Financial misconduct by accounting authorities and officials of public entities |
| (1) | The accounting authority for a public entity commits an act of financial misconduct if that accounting authority willfully or negligently— |
| (b) | makes or permits an irregular expenditure or a fruitless and wasteful expenditure. |
| (2) | If the accounting authority is a board or other body consisting of members, every member is individually and severally liable for any financial misconduct of the accounting authority. |
| (3) | An official of a public entity to whom a power or duty is assigned in terms of section 56 commits an act of financial misconduct if that official willfully or negligently fails to exercise that power or perform that duty. |
| (4) | Financial misconduct is a ground for dismissal or suspension of, or other sanction against, a member or person referred to in subsection (2) or (3) despite any other legislation. |