| (1) | Despite section 3 of this Act, section 3 of the Appropriation Act, 2025, and section 43(4) of the Public Finance Management Act, the Minister, in writing, may approve that unspent funds in an amount in Schedule 1 or 2 appropriated for— |
| (a) | transfers and subsidies to other institutions, be used for any purpose within the same vote; |
| (b) | payment for capital assets, be used for any purpose within the same vote; or |
| (c) | payment for financial assets, be used for any purpose within the same vote. |
| (2) | The sum of the unspent funds in a main division of a vote approved for use in another main division of that vote in terms of— |
| (b) | section 43(1) of the Public Finance Management Act, |
may not exceed eight per cent of the amount appropriated under that main division.
| (3) | The approval of the use of unspent funds in terms of subsection (1) must be disclosed in the National Treasury’s next quarterly report to the relevant Parliamentary Committees. |
(4)
| (a) | Section 43, including regulations and instructions envisaged in section 43(6) of the Public Finance Management Act and this Act, apply with the necessary changes to the use of unspent funds in the amount appropriated under a main division within a vote, to defray excess expenditure for any purpose within the same main division. |
| (b) | The sum of the unspent funds under a classification in a main division within a vote approved for use, in terms of paragraph (a), may only exceed eight per cent of the amount appropriated for the classification with the approval of the Minister. |
