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Northern Cape Direct Charges Act, 2004

Act 4 of 2004

Northern Cape Direct Charges Act, 2004
This is the latest version of this Act.
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Northern Cape
Citation
Act 4 of 2004
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English
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Northern Cape
South Africa

Northern Cape Direct Charges Act, 2004

Act 4 of 2004

  1. [Amended by Northern Cape Direct Charges Amendment Act, 2025 (Act 5 of 2025) on 21 July 2025]
(English text signed by the Premier)ACTTo provide for the withdrawal of State moneys from the Northern Cape Provincial Revenue Fund, as a direct charge, in accordance with the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996), and the Public Finance Management Act, 1999 (Act 1 of 1999), and for matters incidental thereto.
BE IT ENACTED by the Provincial Legislature of the Province of the Northern Cape as follows:—

1. Definitions

In this Act, unless the context otherwise indicates—“Accounting Officer” means a person mentioned in section 36 of the Public Finance Management Act, 1999 (Act 1 of 1999);“Constitution” means the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996);“Direct Charge” means a withdrawal of funds from the Northern Cape Provincial Revenue Fund in terms of this Act;“Exclusion” means money excluded from deposits into the Provincial Revenue Fund as mentioned in section 22 of the Public Finance Management Act, 1999;“MEC for Finance” means the member of the Executive Council of the Province of Northern Cape responsible for finance;“National Treasury” means the Minister of Finance together with the national department or departments responsible for financial and fiscal matters;“Provincial Department” means a department within the Provincial Administration, Northern Cape, as listed in Column 1 of Schedule 2 of the Public Service Act 1994, as amended;“Provincial Legislature” means the Provincial Legislature of the Northern Cape;“Provincial Public Entity” means a provincial public entity as defined in section 1 of the Public Finance Management Act, 1999, situated in the Province of Northern Cape;“Provincial Revenue Fund” means the Provincial Revenue Fund established in terms of section 226 of the Constitution of the Republic of South Africa;“Provincial Treasury” means the member of the Executive Council responsible for finance in the Province of Northern Cape together with the Provincial Department responsible for financial matters;"roll-over funds" means funds contemplated in regulation 6.4.1 of the Treasury Regulations in terms of the Public Finance Management Act 1 of 1999;[definition of "roll-over funds" inserted by section 1 of Act 5 of 2025]“the Act” means the Public Finance Management Act, 1999;“Unauthorised Expenditure” means overspending of a vote or a main division within a vote; expenditure not in accordance with the purpose of a vote or, in the case of a main division, not in accordance with the purpose of the main division, as mentioned in section 1 of the Public Finance Management Act, 1999.

2. Purpose of Act

(1)The purpose of this Act is to provide for direct charges against the Provincial Revenue Fund.
(2)Only the Provincial Treasury may withdraw funds from the Provincial Revenue Fund as a direct charge against the Fund, as provided for in the Constitution or this Act.

3. Withdrawal from Provincial Revenue Fund before annual budget is passed

If an annual budget is not passed before the start of the financial year to which it relates, funds may be withdrawn from the Provincial Revenue Fund as a direct charge against the Fund until the budget is passed, in accordance with section 29 of the Act.

3A. Direct charge of approved roll-over funds

(1)Despite anything to the contrary in this Act or any other provincial legislation, the accounting officer of a provincial department may withdraw and utilise approved roll-over funds as a direct charge against the Provincial Revenue Fund, before appropriation Act, provided that such fund—
(a)were lawfully appropriated in a preceding financial year;
(b)remained unspent at the end of that financial year due to legitimate delays or unforeseen circumstances; and
(c)have been approved by the Provincial Treasury as roll-over funds.
(2)The withdrawal and expenditure of such funds may not exceed the amount approved for roll-over and must be used strictly for the purpose for which the funds were originally appropriated.
(3)The provincial Treasury must publish reports on all direct charges authorized under this section on its official website, indicating the departments concerned, amounts approved, and the purpose of the expenditure.
(4)This section does not apply to—
(a)funds appropriated through conditional grants governed by national legislation;
(b)funds that were not previously appropriated by a provincial Act; or
(c)any amount not formally approved as a roll-over in terms of the Public Finance Mangement Act.
[section 3A inserted by section 2 of Act 5 of 2025]

4. Withdrawal and investment from Provincial Revenue Fund

In accordance with section 24 of the Act, the Provincial Treasury may, as a direct charge against the Provincial Revenue Fund, withdraw funds from the Fund—
(a)to refund money incorrectly paid into, or not due to the Provincial Revenue Fund; or
(b)to deposit into or invest money in the National Revenue Fund.

5. Use of funds in emergency situations

Subject to the requirements of section 25 of the Act, the MEC for Finance may, as a direct charge against the Provincial Revenue Fund, authorise the use of funds from the Provincial Revenue Fund to defray expenditure of an exceptional nature which is currently not provided for and which cannot, without serious prejudice to the public interest in the Province of the Northern Cape, be postponed to a future appropriation by the Provincial Legislature.

6. Withdrawal of exclusion from Provincial Revenue Fund

(1)From the date on which the withdrawal of an exclusion by the National Treasury may transfer money from the Provincial Revenue Fund as a direct charge against the Fund to the provincial department or provincial public entity affected by the withdrawal of the exclusion.
(2)Subject to subsection (1), such money may be transferred, provided that the amount of the transfer does not exceed the amount that would otherwise have been excluded from payment into the Fund.
(3)Subsections (1) and (2) are subject to the provisions of section 23 of the Act.

7. Utilisation of savings as virement between main divisions within vote

(1)An accounting officer may, as a direct charge against the Provincial Revenue Fund and in accordance with section 43 of the Act, utilise a saving appropriated under a main division within a vote, towards the defrayment of excess expenditure under another main division of the same vote.
(2)Despite subsection (1), the Provincial Treasury may direct otherwise.

8. Other direct charges

Any other direct charges provided for in any other legislation, which are not inconsistent with the Act and this Act will mutatis mutandis apply as if incorporated into this Act.

9. Repeal of Legislature

Section 2 of the Northern Cape Finance Management Supplementary Act, 2000 (Act No. 4 of 2000), is hereby repealed.

10. Short title and commencement

This Act is called the Northern Cape Direct Charges Act, 2004, and shall come into operation on a date fixed by the Premier by Proclamation in the Provincial Gazette.

History of this document

21 July 2025 this version
05 November 2004
Read this version
27 October 2004
Assented to
01 April 2003
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