Appropriation Act, 2021 (Act No. 10 of 2021)6. Authorisation of expenditure |
| (1) | Despite any provision in any other legislation to the contrary, and before the last Adjustments Appropriation Bill for the 2021/22 financial year is introduced in Parliament, the Minister may approve expenditure, if it cannot reasonably be delayed and such expenditure— |
| (a) | is unforeseeable and unavoidable; |
| (b) | was announced during the tabling of the 2021/22 annual budget or an adjustments budget; or |
| (c) | was approved in the appropriation for the 2020/21 financial year and shall be proposed to be rolled over to the 2021/22 financial year in order to finalise expenditure that could not take place in the 2020/21 financial year as originally planned. |
| (2) | The total amount of expenditure approved in terms of subsection (1) may not exceed the total amount for contingencies. |
| (3) | Any expenditure approved in terms of subsection (1)(b) may not exceed the amount announced by the Minister for a specific item during the tabling of the annual budget or an adjustments budget. |
| (4) | Expenditure approved in terms of subsection (1)— |
| (a) | is a direct charge against the National Revenue Fund; |
| (b) | is subject to conditions that the Minister may impose; |
| (c) | must be disclosed in the National Treasury’s next quarterly report to the relevant Parliamentary Committees; and |
| (d) | must, despite section 30(2) of the Public Finance Management Act, be included in an Adjustments Appropriation Bill or another appropriation Bill for the 2021/22 financial year. |