Public Finance Management Act, 1999 (Act No. 1 of 1999)RegulationsTreasury Regulations for Departments, Constitutional Institutions and Public EntitiesPart 8 : Miscellaneous21. Gifts, donations and sponsorships |
| 21.1 | Granting of gifts, donations and sponsorships by the state [Section 76(1)(l) of the PFMA] |
| 21.1.1 | The accounting officer may approve gifts, donations and sponsorships of state money and other movable property in the interest of the state. When such cash amounts exceed R100 000 per case, the approval of the relevant legislature must be sought by including the item separately in the appropriation bill. |
| 21.2 | Acceptance of gifts, donations and sponsorships to the state |
| 21.2 | The accounting officer may approve the acceptance of any gift, donation or sponsorship to the state, whether such gifts, donations or sponsorships are in cash or kind. |
| 21.2.2 | All cash gifts, donations or sponsorships must be paid into the relevant revenue fund, except those donations received in terms of paragraph 21.2.5. |
| 21.2.3 | Where it is not apparent for what purpose a gift, donation or sponsorship should be applied, the relevant executive authority may decide how it must be utilised. |
| 21.2.4 | All gifts, donations or sponsorships received during the course of the financial year must be disclosed as a note to the annual financial statements of the institution. |
| 21.2.5 | Donor funding received in terms of the Reconstruction and Development Fund Act (Act 7 of 1994, as amended by Act 79 of 1998), must be dealt with as determined by the National Treasury from time to time. |
| 21.3 | Gifts or donations of immovable property by or to the state [Sections 76(1)(k) and (l) of the PFMA] |
| 21.3.1 | The relevant treasury’s approval must be obtained before institutions offer or accept any gifts or donations of immovable property. |
| 21.3.2 | Institutions must submit to the relevant treasury the reasons for and the conditions under which the gift or donation of immovable property is offered or accepted. |
| 21.4 | Identity of donors and sponsors |
| 21.4.1 | When a donor or sponsor requests to remain anonymous, the accounting officer must submit to the relevant treasury a certificate from both the Public Protector and the Auditor-General, which states that the identity of the donor or sponsor has been revealed to them, that they have noted it and have no objection. |
| 21.4.2 | The above provision in no way limits the Auditor-General or the Public Protector from supplying this information to their staff, and where they deem it in the public interest, to report on this. |