• Financial Management of Parliament Act, 2009 (Act No. 10 of 2009)
    • Notice No. 438 of 2009
    • Act
    • Preamble
    • Chapter 1 : Interpretation and Objects
      • 1. Definitions
      • 2. Objects of this Act
      • 3. Application of the Act to provincial legislatures
    • Chapter 2 : Oversight, Executive Authority and Administration of Act
      • Part 1 : Oversight mechanism
        • 4. Oversight mechanism
      • Part 2 : Executive Authority 
        • 5. Executive Authority
      • Part 3 : Administration of Act
        • 6. Accounting Officer
        • 7. General financial management functions
        • 8. Performance of Accounting Officer
        • 9. Acting Accounting Officer
        • 10. Delegation of powers and duties by Accounting Officer
        • 11. Responsibilities of officials
        • 12. Fiduciary responsibilities
    • Chapter 3 : Planning and Budgeting 
      • 13. Preparation of strategic plan, annual performance plan and budget
      • 14. Strategic plan
      • 15. Annual performance plan
      • 16. Annual Budget
      • 17. Submission of drafts of strategic plan, annual performance plan and budget
      • 18. Annual appropriations and approvals
      • 19. Expenditure before Parliament's annual budget is passed
      • 20. Unauthorised expenditure
      • 21. Unauthorised expenditure of own resources
      • 22. Virement between main divisions within the approved budget
      • 23. Retention of unspent funds and return of unspent funds for direct charges
    • Chapter 4 : Cash Management and Investment
      • 24. Cash management and investment policy
      • 25. Opening of bank accounts
      • 26. Control of bank accounts
      • 27. Withdrawals from bank accounts
      • 28. Restrictions on borrowing, guarantees and other transactions
      • 29. Requisitioning of funds by Accounting Officer
    • Chapter 5 : Financial Management
      • 30. Asset and liability management
      • 31. Revenue management
      • 32. Management of debtors
      • 33. Expenditure management
      • 34. Support for Members and political parties
      • 35. Transfers
      • 36. Budget implementation
      • 37. Executive directive with financial implications
      • 38. Impending shortfalls and overspending
    • Chapter 6 : Supply Chain Management
      • 39. Application of this Chapter
      • 40. Supply chain management policy
      • 41. Implementation of supply chain management policy
      • 42. Unsolicited offers
      • 43. Tenders not recommended
      • 44. Members of Parliament barred from serving on tender committees
      • 45. Interference
      • 46. Prohibition on contracts
    • Chapter 7 : Audit Committee and Internal Audit Unit
      • 47. Establishment of audit committee
      • 48. Functions of audit committee
      • 49. Allegations against Accounting Officer
      • 50. Internal audit unit
    • Chapter 8 : Reporting and Auditing
      • Part 1 : In-year reporting
        • 51. Monthly financial statements
        • 52. Quarterly performance reports
        • 53. Mid-year budget and performance assessment
        • 54. Submission of reports to oversight mechanism
      • Part 2 : Annual report, financial statements and auditing
        • 55. Preparation of annual reports
        • 56. Preparation of financial statements
        • 57. Submission of annual financial statements
        • 58. Auditing of annual financial statements
        • 59. Submission of annual report
        • 60. Tabling and consideration of annual report
        • 61. Issues raised in audit reports
        • 62. Consequences of non-compliance with certain provisions
        • 63. Reporting of irregularities
        • 64. Other information
    • Chapter 9 : Regulations and Instructions
      • 65. Regulations
      • 66. Instructions
    • Chapter 10 : Financial Misconduct
      •  Part 1 : Disciplinary proceedings
        • 67. Financial misconduct by Accounting Officer
        • 68. Financial misconduct by officials
      • Part 2 : Criminal proceedings
        • 69. Offences
        • 70. Penalties
    • Chapter 11 : Miscellaneous
      • 71. Liability of functionaries exercising powers and functions in terms of this Act
      • 72. Repeal of legislation
      • 73. Short title and commencement
    • Schedules
      • [Repealed] Schedule 1 : Norms and standards for provincial legislatures
      • Schedule 2 : Code of Ethics for members of the Executive Authority
      • Schedule 3 : Matters that must be covered in Parliament's supply chain management policy
      • Schedule 4 : Transitional arrangements
  • Regulations
    • Supply Chain Management Regulations issued in terms of the Financial Management of Parliament Act, 2009 (Act No. 10 of 2009)
      •  Notice No. R. 210 of 2015
      • 1. Abbreviations
      • 2. Definitions
      • 3. Delegation of supply chain management 
      • 4. Implementation of the supply chain management system
      • 5. Demand management
      • 6. Acquisition management
      • 7. Committee system for processing of competitive bids
      • 8. Compulsory disclosure by prospective suppliers
      • 9. Barring of persons participating in the bidding process
      • 10. Combating abuse of supply chain management system
      • 11. Contract management and dispute settling
      • 12. Logistics management
      • 13. Disposal management
      • 14. Risk management
      • 15. Supply chain management system performance
      • 16. Commencement