Public Finance Management Act, 1999

This is the version of this Act as it was from 24 August 2001 to 30 August 2001. Read the latest available version.

Jurisdiction

South Africa

Citation

Act 1 of 1999

Date

Language

English

Type

Legislation

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Subject areas > Finance and Money

Public Finance Management Act, 1999

Act 1 of 1999

Published in Government Gazette 19814 on 2 March 1999
Assented to on 2 March 1999
There are multiple commencements

Provisions	Status
Chapter 11 (section 87–91); Chapter 12, section 93(4)	commenced on 2 March 1999. Note: See section 95(a)
Chapter 1 (section 1–4); section 1–4; Chapter 2, Part 1, section 5–7, section 9–10; Part 2, section 11–12, section 13(1), 13(3), 13(4), 13(5), section 14, section 15–16; Chapter 3, Part 1, section 17, section 18(1), 18(2)(b), 18(2)(c), 18(2)(d), 18(2)(e), 18(2)(f), 18(2)(g), 18(2)(h), 18(2)(i), section 20; Part 2: Provincial Revenue Funds, section 21, section 22(1), 22(3), 22(4), 22(5), section 23, section 24–25; Chapter 4, section 26, section 27(1), 27(2), 27(3)(a), 27(3)(b), 27(3)(c), 27(3)(d), 27(3)(f), 27(3)(g), 27(3)(h), 27(3)(i), 27(3)(j), section 28, section 29–35; Chapter 5, Part 1 (section 36–37); Part 2, section 38(1), section 39, section 40–43; Part 3 (section 44–45); Chapter 6, Part 1 (section 46–48); Part 2, section 49–51, section 53–55; Part 3 (section 56–57); Part 4 (section 58–62); Chapter 7 (section 63–65); Chapter 8, Part 1, section 66(1), 66(2), 66(4), 66(5), 66(6), 66(7)(a), section 67, section 68–69, section 70(1)(a), 70(2), 70(3), 70(4); Part 2 (section 71–75); Chapter 9 (section 76–80); Chapter 10 (section 81–86); Chapter 12, section 92, section 93(1), 93(2), 93(3), section 94, section 95	commenced on 1 April 2000. Note: See section 95
Chapter 2, Part 2, section 13(2); Chapter 3, Part 2: Provincial Revenue Funds, section 22(2); Chapter 6, Part 2, section 52; Chapter 8, Part 1, section 66(3), 66(7)(b), section 70(1)(b)	commenced on 1 April 2001 by Government Notice 342 of 2000. Note: See section 95(b)
Chapter 3, Part 1, section 18(2)(a); Chapter 4, section 27(3)(e); Chapter 5, Part 2, section 38(2)	commenced on 31 August 2001 by Government Notice 342 of 2000. Note: Note: See section 95(b)
Chapter 4, section 27(4)	commenced on 1 August 2002 by Government Notice 342 of 2000. Note: See section 95(b)
Chapter 2, Part 1, section 8; Chapter 3, Part 1, section 19	commenced on 1 April 2003 by Government Notice 342 of 2000. Note: See section 95(b)

[This is the version of this document as it was from 24 August 2001 to 30 August 2001.]

[Amended by Public Finance Management Amendment Act, 1999 (Act 29 of 1999) on 2 March 1999]
[Amended by Public Finance Management Amendment Act, 1999 (Act 29 of 1999) on 1 April 2000]
[Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 799 of 2011) on 1 April 2000]
[Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 187 of 2013) on 16 February 2001]
[Amended by Local Government: Municipal Systems Act, 2000 (Act 32 of 2000) on 1 March 2001]
[Amended by Public Finance Management Amendment Act, 1999 (Act 29 of 1999) on 1 April 2001]
[Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 402 of 2001) on 1 April 2001]
[Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1397 of 2001) on 1 June 2001]
[Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 504 of 2001) on 8 June 2001]
[Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1863 of 2001) on 24 August 2001]

ACTTo regulate financial management in the national government and provincial governments; to ensure that all revenue, expenditure, assets and liabilities of those governments are managed efficiently and effectively; to provide for the responsibilities of persons entrusted with financial management in those governments; and to provide for matters connected therewith.[long title substituted by section 47 of Act 29 of 1999]BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:—

Chapter 1
Interpretation, object, application and amendment of this Act

1. Definitions

In this Act, unless the context otherwise indicates—"accounting officer" means a person mentioned in section 36;"accounting authority" means a body or person mentioned in section 49;"Accounting Standards Board" means the board established in terms of section 87;"annual Division of Revenue Act" means the Act of Parliament which must annually be enacted in terms of section 214(1) of the Constitution;"constitutional institution" means an institution listed in Schedule 1;"department" means a national or provincial department;[definition of "department" substituted by section 1(a) of Act 29 of 1999]"executive authority"—(a)in relation to a national department, means the Cabinet member who is accountable to Parliament for that department;(b)in relation to a provincial department, means the member of the Executive Council of a province who is accountable to the provincial legislature for that department;(c)in relation to a national public entity, means the Cabinet member who is accountable to Parliament for that public entity or in whose portfolio it falls; and(d)in relation to a provincial public entity, means the member of the provincial Executive Council who is accountable to the provincial legislature for that public entity or in whose portfolio it falls;[definition of "executive authority" substituted by section 1(b) of Act 29 of 1999]"financial year" —(a)means a year ending 31 March; or(b)in relation to a public entity that existed when this Act took effect and that has a different financial year in terms of other legislation, means that financial year, provided the National Treasury has approved that other financial year;[paragraph (b) amended by section 1(c) of Act 29 of 1999]"financial statements" means statements consisting of at least—(a)a balance sheet:(b)an income statement;(c)a cash-flow statement;(d)any other statements that may be prescribed; and(e)any notes to these statements;"fruitless and wasteful expenditure" means expenditure which was made in vain and would have been avoided had reasonable care been exercised;"generally recognised accounting practice" means an accounting practice complying in material respects with standards issued by the Accounting Standards Board;"irregular expenditure" means expenditure, other than unauthorized expenditure, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including—(a)this Act; or(b)the State Tender Board Act, 1968 (Act No. 86 of 1968), or any regulations made in terms of that Act; or(c)any provincial legislation providing for procurement procedures in that provincial government;[paragraph (c) added by section 1(d) of Act 29 of 1999]"main division within a vote" means one of the main segments into which a vote is divided and which—(a)specifies the total amount which is appropriated for the items under that segment; and(b)is approved by Parliament or a provincial legislature, as may be appropriate, as part of the vote;[paragraph (b) substituted by section 1(e) of Act 29 of 1999]“MEC for finance" means the member of an Executive Council of a province responsible for finance in the province;[definition of "MEC for finance" inserted by section 1(f) of Act 29 of 1999]"Minister", means the Minister of Finance;"national department" means—(a)a department listed in Schedule 1 of the Public Service Act, 1994 (Proclamation No. 103 of 1994), but excluding a provincial administration; or(b)an organisational component listed in Schedule 3 of that Act;"national government business enterprise" means an entity which—(a)is a juristic person under the ownership control of the national executive;(b)has been assigned financial and operational authority to carry on a business activity;(c)as its principal business, provides goods or services in accordance with ordinary business principles: and(d)is financed fully or substantially from sources other than—(i)the National Revenue Fund; or(ii)by way of a tax, levy or other statutory money;"national public entity" means—(a)a national government business enterprise; or(b)a board, commission, company, corporation, fund or other entity (other than a national government business enterprise) which is—(i)established in terms of national legislation;(ii)fully or substantially funded either from the National Revenue Fund, or by way of a tax, levy or other money imposed in terms of national legislation: and(iii)accountable to Parliament:"National Treasury" means the National Treasury established by section 5;"overspending"—(a)in relation to a vote, means when expenditure under the vote exceeds the amount appropriated for that vote; or(b)in relation to a main division within a vote, means when expenditure under the main division exceeds the amount appropriated for that main division, subject to section 43;"ownership control", in relation to an entity, means the ability to exercise any of the following powers to govern the financial and operating policies of the entity in order to obtain benefits from its activities:(a)To appoint or remove all, or the majority of, the members of that entity’s board of directors or equivalent governing body;(b)to appoint or remove that entity’s chief executive officer;(c)to cast all, or the majority of, the votes at meetings of that board of directors or equivalent governing body; or(d)to control all, or the majority of, the voting rights at a general meeting of that entity;"prescribe" means prescribe by regulation or instruction in terms of section 76;"provincial department" means—(a)a provincial administration listed in Schedule 1 of the Public Service Act, 1994; or(b)a department within a provincial administration and listed in Schedule 2 of the Act;[definition of "provincial department" inserted by section 1(g) of Act 29 of 1999]"provincial government business enterprise" means an entity which—(a)is a juristic person under the ownership control of a provincial executive;(b)has been assigned financial and operational authority to carry on a business activity;(c)as its principal business, provides goods or services in accordance with ordinary business principles; and(d)is financed fully or substantially from sources other than—(i)a Provincial Revenue Fund; or(ii)by way of a tax, levy or other statutory money;[definition of "provincial government business enterprise" inserted by section 1(g) of Act 29 of 1999]"provincial public entity" means—(a)a provincial government business enterprise; or(b)a board, commission, company, corporation, fund or other entity (other than a provincial government business enterprise) which is—(i)established in terms of legislation or a provincial constitution;(ii)fully or substantially funded either from a Provincial Revenue Fund or by way of a tax, levy or other money imposed in terms of legislation; and(iii)accountable to a provincial legislature;[definition of "provincial public entity" inserted by section 1(g) of Act 29 of 1999]"provincial treasury" means a treasury established in terms of section 17;[definition of "provincial treasury" inserted by section 1(g) of Act 29 of 1999]"public entity" means a national or provincial public entity;[definition of "public entity" substituted by section 1(h) of Act 29 of 1999]"Revenue Fund" means—(a)the National Revenue Fund mentioned in section 213 of the Constitution; or(b)a Provincial Revenue Fund mentioned in section 226 of the Constitution;[paragraph (b) added by section 1(i) of Act 29 of 1999]"this Act" includes any regulations and instructions in terms of section 69, 76, 85 or 91;"trading entity" means an entity operating within the administration of a department for the provision or sale of goods or services, and established—(a)in the case of a national department, with the approval of the National Treasury; or(b)in the case of a provincial department, with the approval of the relevant provincial treasury acting within a prescribed framework;[paragraph (b) added by section 1(j) of Act 29 of 1999]"treasury" means the National Treasury or a provincial treasury, as may be appropriate in the circumstances;[definition of "treasury" substituted by section 1(k) of Act 29 of 1999]"unauthorised expenditure" means—(a)overspending of a vote or a main division within a vote;(b)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;"vote" means one of the main segments into which an appropriation Act is divided and which—(a)specifies the total amount which is usually appropriated per department in an appropriation Act; and(b)is separately approved by Parliament or a provincial legislature, as may be appropriate, before it approves the relevant draft appropriation Act as such.[paragraph (b) substituted by section 1(l) of Act 29 of 1999]

"provincial treasury" means a treasury established in terms of section 17;[definition of "provincial treasury" inserted by section 1(h) of Act 29 of 1999]"public entity" means a national public entity;ITEMS{refersTo #term-Revenue_Fund}"Revenue Fund" means—ITEM (a)the National Revenue Fund mentioned in section 213 of the Constitution;"this Act" includes any regulations and instructions in terms of section 69, 76, 85 or 91;ITEMS{refersTo #term-trading_entity}"trading entity" means an entity operating within the administration of a department for the provision or sale of goods or services, and established—ITEM (a)in the case of a national department, with the approval of the National Treasury;"treasury" means the National Treasury;ITEMS{refersTo #term-unauthorised_expenditure}"unauthorised expenditure" means—ITEM (a)overspending of a vote or a main division within a vote;ITEM (b)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;ITEMS{refersTo #term-vote}"vote" means one of the main segments into which an appropriation Act is divided and which—ITEM (a)specifies the total amount which is usually appropriated per department in an appropriation Act; andITEM (b)is separately approved by Parliament before it approves the relevant draft appropriation Act as such.

2. Object of this Act

The object of this Act is to secure transparency, accountability, and sound management of the revenue, expenditure, assets and liabilities of the institutions to which this Act applies.

3. Institutions to which this Act applies

(1)This Act, to the extent indicated in the Act, applies to—

(a)departments;

(b)public entities listed in Schedule 2 or 3;

(c)constitutional institutions; and

(d)Parliament and the provincial legislatures, subject to subsection (2).[paragraph (d) substituted by section 2(a) of Act 29 of 1999]

(2)To the extent that a provision of this Act applies to—

(a)Parliament, any controlling and supervisory functions of the National Treasury in terms of that provision are performed by the Speaker of the National Assembly and the Chairperson of the National Council of Provinces, acting jointly; and

(b)a provincial legislature, any controlling and supervisory functions of the National Treasury and a provincial treasury in terms of that provision are performed by the Speaker of the provincial legislature.[paragraph (b) added by section 2(b) of Act 29 of 1999]

(3)In the event of any inconsistency between this Act and any other legislation, this Act prevails.

4. Amendments to this Act

Draft legislation directly or indirectly amending this Act, or providing for the enactment of subordinate legislation that may conflict with this Act, may be introduced in Parliament—

(a)by the Minister only; or

(b)nly after the Minister has been consulted on the contents of the draft legislation.

Chapter 2
National Treasury and National Revenue Fund

Part 1 – National Treasury

5. Establishment

(1)A National Treasury is hereby established, consisting of—

(a)the Minister, who is the head of the Treasury; and

(b)the national department or departments responsible for financial and fiscal matters.

(2)The Minister as the head of the National Treasury, takes the policy and other decisions of the Treasury, except those decisions taken as a result of a delegation or instruction in terms of section 10.

6. Functions and powers

(1)The National Treasury must—

(a)promote the national government’s fiscal policy framework and the co-ordination of macro-economic policy;

(b)co-ordinate intergovernmental financial and fiscal relations;

(c)manage the budget preparation process;

(d)exercise control over the implementation of the annual national budget, including any adjustments budgets;

(e)facilitate the implementation of the annual Division of Revenue Act;

(f)monitor the implementation of provincial budgets;

(g)promote and enforce transparency and effective management in respect of revenue, expenditure, assets and liabilities of departments, public entities and constitutional institutions; and

(h)perform the other functions assigned to the National Treasury in terms of this Act.

(2)To the extent necessary to perform the functions mentioned in subsection (1), the National Treasury—

(a)must prescribe uniform treasury norms and standards;

(b)must enforce this Act and any prescribed norms and standards, including any prescribed standards of generally recognised accounting practice and uniform classification systems in national departments;

(c)must monitor and assess the implementation of this Act, including any prescribed norms and standards, in provincial departments, in public entities and in constitutional institutions;[paragraph (c) substituted by section 3 of Act 29 of 1999]

(d)may assist departments and constitutional institutions in building their capacity for efficient, effective and transparent financial management;

(e)may investigate any system of financial management and internal control in any department, public entity or constitutional institution;

(f)must intervene by taking appropriate steps, which may include steps in terms of section 100 of the Constitution or the withholding of funds in terms of section 216(2) of the Constitution, to address a serious or persistent material breach of this Act by a department, public entity or constitutional institution; and

(g)may do anything further that is necessary to fulfil its responsibilities effectively.

(3)Subsections (1) (g) and (2) apply to public entities listed in Schedule 2 only to the extent provided for in this Act.

7. Banking, cash management and investment framework

(1)The National Treasury must prescribe a framework within which departments, public entities listed in Schedule 3 and constitutional institutions must conduct their cash management.

(2)A department authorised to open a bank account in terms of the prescribed framework, a public entity or a constitutional institution may open a bank account only—

(a)with a bank registered in South Africa and approved in writing by the National Treasury; and

(b)after any prescribed tendering procedures have been complied with.

(3)A department, public entity listed in Schedule 3 or constitutional institution may not open a bank account abroad or with a foreign bank except with the written approval of the National Treasury.

(4)The National Treasury may prescribe an investment policy for public entities, constitutional institutions and those departments authorised to open a bank or other account in terms of the prescribed framework.

(5)A bank which has opened a bank account for a department, a public entity listed in Schedule 3 or a constitutional institution, or any other institution that holds money for a department, a public entity listed in Schedule 3 or a constitutional institution, must promptly disclose information regarding the account when so requested by the National Treasury or the Auditor-General, or, in the case of a provincial department or provincial public entity, by the National Treasury, the Auditor-General or the relevant provincial treasury.[subsection (5) substituted by section 4 of Act 29 of 1999]

8. Annual consolidated financial statements

(1)The National Treasury must—

(a)prepare consolidated financial statements in accordance with generally recognised accounting practice for each financial year in respect of—

(i)national departments;

(ii)public entities under the ownership control of the national executive;

(iii)constitutional institutions;

(iv)the South African Reserve Bank;

(v)the Auditor-General; and

(vi)parliament: and

(b)submit those statements for audit to the Auditor-General within three months after the end of that financial year.

(2)The Auditor-General must audit the consolidated financial statements and submit an audit report on the statements to the National Treasury within three months of receipt of the statements.

(3)The Minister must submit the consolidated financial statements and the audit report on those statements within one month of receiving the report from the Auditor-General, to Parliament for tabling in both Houses.

(4)The consolidated financial statements must be made public when submitted to Parliament.

(5)If the Minister fails to submit the consolidated financial statements and the Auditor-General’s audit report on those statements to Parliament within seven months after the end of the financial year to which those statements relate—

(a)the Minister must submit to Parliament a written explanation setting out the reasons why they were not submitted; and

(b)the Auditor-General may issue a special report on the delay.

9. Financial statistics and aggregations

The National Treasury may annually compile in accordance with international standards, and publish in the national Government Gazette, financial statistics and aggregations concerning all spheres of government.

10. Delegations by National Treasury

(1)The Minister may—

(a)in writing delegate any of the powers entrusted to the National Treasury in terms of this Act, to the head of a department forming part of the National Treasury, or instruct that head of department to perform any of the duties assigned to the National Treasury in terms of this Act; and

(b)in relation to a provincial department or provincial public entity, in writing delegate any of the powers entrusted to the National Treasury in terms of this Act to a provincial treasury, or request that treasury to perform any of the duties assigned to the National Treasury in terms of this Act, as the Minister and the relevant MEC for finance may agree.[paragraph (b) added by section 5(a) of Act 29 of 1999]

(2)A delegation, instruction or request in terms of subsection (1) to the head of a department forming part of the National Treasury, or to a provincial treasury—

(a)is subject to any limitations or conditions that the Minister may impose;

(b)may authorise that head, in the case of subsection (1)(a)—

(i)to sub-delegate, in writing, the delegated power to another National Treasury official, or to the holder of a specific post in the National Treasury, or to the accounting officer of a constitutional institution or a department, or to the accounting authority for a public entity; or

(ii)to instruct another National Treasury official, or the holder of a specific post in the National Treasury, or the accounting officer for a constitutional institution or a department, or the accounting authority for a public entity, to perform the assigned duty; and

(c)may authorise a provincial treasury, in the case of subsection (1)(b)—

(i)to sub-delegate, in writing, the delegated power to an official in that provincial treasury, or to the holder of a specific post in that provincial treasury, or to the accounting officer for a provincial department, or to the accounting authority for a provincial public entity; or

(ii)to instruct an official in that provincial treasury, or the holder of a specific post in that provincial treasury, or the accounting officer for a provincial department, or the accounting authority for a provincial public entity, to perform the assigned duty; and

[paragraph (c) inserted by section 5(d) of Act 29 of 1999]

(d)does not divest the Minister of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty.

[subsection 2 amended by section 5(b) of Act 29 of 1999]

(3)The Minister may confirm, vary or revoke any decision taken by the head of a department forming part of the National Treasury, or by a provincial treasury, as a result of a delegation, instruction or request in terms of subsection (1)(a) or (b), or by a treasury official or accounting officer or accounting authority as a result of an authorisation in terms of subsection (2)(b) or (c), subject to any rights that may have become vested as a consequence of the decision.[subsection (3) substituted by section 5(e) of Act 29 of 1999]

Part 2 – National Revenue Fund

11. Control of National Revenue Fund

(1)The National Treasury is in charge of the National Revenue Fund and must enforce compliance with the provisions of section 213 of the Constitution, namely that—

(a)all money received by the national government must be paid into the Fund, except money reasonably excluded by this Act or another Act of Parliament; and

(b)no money may be withdrawn from the Fund except—

(i)in terms of an appropriation by an Act of Parliament; or

(ii)as a direct charge against the Fund, subject to section 15(1)(a)(ii).

(2)Draft legislation that provides for a withdrawal from the National Revenue Fund as a direct charge against the Fund, may be introduced in Parliament only after the Minister has been consulted and has consented to the direct charge.

(3)Money that must be paid into the National Revenue Fund is paid into the Fund by depositing it into a bank account of the Fund in accordance with any requirements that may be prescribed.

(4)The National Treasury must establish appropriate and effective cash management and banking arrangements for the National Revenue Fund.

(5)The National Treasury must ensure that there is at all times sufficient money in the National Revenue Fund.

12. Deposits and withdrawals by South African Revenue Services in Revenue Funds

(1)The South African Revenue Services must promptly deposit into a Revenue Fund all taxes, levies, duties, fees and other moneys collected by it for that Revenue Fund, in accordance with a framework determined by the National Treasury.

(2)The South African Revenue Services may, despite section 15(1), withdraw money from the National Revenue Fund—

(a)to refund any tax, levy or duty credits or any other charges in connection with taxes, levies or duties;

(b)to make other refunds approved by the National Treasury; or

(c)to transfer to a member of the South African Customs Union any money collected on its behalf.

(3)The National Treasury must promptly transfer all taxes, levies, duties, fees and other moneys collected by the South African Revenue Services for a province and deposited into the National Revenue Fund, to that province’s Provincial Revenue Fund.

(4)Withdrawals in terms of subsection (2) or (3) are direct charges against the National Revenue Fund.

13. Deposits into National Revenue Fund

(1)All money received by the national government must be paid into the National Revenue Fund, except money received by—

(a)Parliament;

(b)a national public entity;

(c)the South African Reserve Bank;

(d)the Auditor-General;

(e)the national government from donor agencies which in terms of legislation or the agreement with the donor, must be paid to the Reconstruction and Development Programme Fund;

(f)a national department—

(i)operating a trading entity, if the money is received in the ordinary course of operating the trading entity;

(ii)in trust for a specific person or category of persons or for a specific purpose;

(iii)from another department to render an agency service for that department; or

(iv)if the money is of a kind described in Schedule 4; or

(g)a constitutional institution—

(i)in trust for a specific person or category of persons or for a specific purpose; or

(ii)if the money is of a kind described in Schedule 4.

(2)The exclusion in subsection (1)(b) does not apply to a national public entity which is not listed in Schedule 2 or 3 but which in terms of section 47 is required to be listed.

(3)Draft legislation that excludes money from payment into the National Revenue Fund may be introduced in Parliament only after the Minister has been consulted on the reasonableness of the exclusion and has consented to the exclusion.

(4)Any legislation inconsistent with subsection (1) is of no force and effect to the extent of the inconsistency.

(5)Money received by Parliament, a national public entity listed in Schedule 2 or 3, the South African Reserve Bank or the Auditor-General must be paid into a bank account opened by the institution concerned.

14. Withdrawal of exclusions

(1)The National Treasury may withdraw, from a date determined by it, any exclusion granted to a national department, a constitutional institution or a national public entity in terms of section 13(1), either with regard to all money or with regard to money of a specific kind received by that department, constitutional institution or public entity, if—

(a)the exclusion is not reasonable within the context of section 213 of the Constitution; or

(b)the National Treasury regards the withdrawal of the exclusion to be necessary for transparency or more effective and accountable financial management.

(2)The exclusion in terms of section 13(1) of the following public entities may not be withdrawn:

(a)A national government business enterprise which is a company and in which the state is not the sole shareholder; and

(b)the national public entities listed in Schedule 2.

(3)From the date on which the withdrawal of an exclusion in terms of subsection (1) takes effect until the end of the relevant financial year, the National Treasury may transfer money from the National Revenue Fund, as a direct charge against the Fund, to the national department or public entity affected by the withdrawal, provided that the amount of the transfer does not exceed the amount that would otherwise have been excluded from payment into the Fund.

(4)The Minister must promptly inform Parliament of any withdrawal of an exclusion in terms of subsection (1).

15. Withdrawals and investments from National Revenue Fund

(1)Only the National Treasury may withdraw money from the National Revenue Fund, and may do so only—

(a)to provide funds that have been authorised—

(i)in terms of an appropriation by an Act of Parliament; or

(ii)as a direct charge against the National Revenue Fund provided for in the Constitution or this Act, or in any other Act of Parliament provided the direct charge in such a case is listed in Schedule 5;[Date of commencement of proviso to subparagraph (ii): 31 August 2001]

(b)to refund money invested by a province in the National Revenue Fund; or

(c)to refund money incorrectly paid into, or which is not due to, the National Revenue Fund.

(2)A payment in terms of subsection (1)(b) or (c) is a direct charge against the National Revenue Fund.

(3)

(a)The National Treasury may invest temporarily, in the Republic or elsewhere, money in the National Revenue Fund that is not immediately needed.

(b)When money in the National Revenue Fund is invested, the investment, including interest earned, is regarded as part of the National Revenue Fund.

16. Use of funds in emergency situations

(1)The Minister may authorise the use of funds from the National 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, be postponed to a future parliamentary appropriation of funds.

(2)The combined amount of any authorisations in terms of subsection (1), may not exceed two per cent of the total amount appropriated in the annual national budget for the current financial year.

(3)An amount authorised in terms of subsection (1) is a direct charge against the National Revenue Fund.

(4)An amount authorised in terms of subsection (1) must—

(a)be reported to Parliament and the Auditor-General within 14 days, or if the funds are authorised for the deployment of the security services, within a period determined by the President; and

(b)be attributed to a vote.

(5)A report to Parliament in terms of subsection (4)(a) must be submitted to the National Assembly for tabling in the Assembly and made public.

(6)Expenditure in terms of subsection (1) must be included either in the next adjustments budget for the financial year in which the expenditure is authorised or in other appropriation legislation tabled in the National Assembly within 120 days of the Minister authorizing the expenditure, whichever is the sooner.

Chapter 3
Provincial treasuries and provincial revenue funds

[Chapter 3 inserted by section 6 of Act 29 of 1999]

Part 1 – Provincial treasuries

17. Establishment

(1)There is a provincial treasury for each province, consisting of—

(a)the MEC for finance in the province, who is the head of the provincial treasury; and

(b)the provincial department responsible for financial matters in the province.

(2)The MEC for finance as the head of a provincial treasury takes the policy and other decisions of the treasury, except those decisions taken as a result of a delegation or instruction in terms of section 20.

[section 17 inserted by section 6 of Act 29 of 1999]

18. Functions and powers

(1)A provincial treasury must—

(a)prepare the provincial budget;

(b)exercise control over the implementation of the provincial budget;

(c)promote and enforce transparency and effective management in respect of revenue, expenditure, assets and liabilities of provincial departments and provincial public entities; and

(d)ensure that its fiscal policies do not materially and unreasonably prejudice national economic policies.

(2)A provincial treasury—

(a)must issue provincial treasury instructions not inconsistent with this Act;

(b)must enforce this Act and any prescribed national and provincial norms and standards, including any prescribed standards of generally recognised accounting practice and uniform classification systems, in provincial departments;

(c)must comply with the annual Division of Revenue Act, and monitor and assess the implementation of that Act in provincial public entities;

(d)must monitor and assess the implementation in provincial public entities of national and provincial norms and standards;

(e)may assist provincial departments and provincial public entities in building their capacity for efficient, effective and transparent financial management;

(f)may investigate any system of financial management and internal control applied by a provincial department or a provincial public entity;

(g)must intervene by taking appropriate steps, which may include the withholding of funds, to address a serious or persistent material breach of this Act by a provincial department or a provincial public entity;

(h)must promptly provide any information required by the National Treasury in terms of this Act; and

(i)may do anything further that is necessary to fulfil its responsibilities effectively.

[section 18 inserted by section 6 of Act 29 of 1999]

19. Annual consolidated financial statements

(1)A provincial treasury must—

(a)prepare consolidated financial statements, in accordance with generally recognised accounting practice, for each financial year in respect of—

(i)provincial departments in the province;

(ii)public entities under the ownership control of the provincial executive of the province; and

(iii)the provincial legislature in the province; and

(b)submit those statements to the Auditor-General within three months after the end of that financial year.

(2)The Auditor-General must audit the consolidated financial statements and submit an audit report on the statements to the provincial treasury of the province concerned within three months of receipt of the statements.

(3)The MEC for finance in a province must submit the consolidated financial statements and the audit report, within one month of receiving the report from the Auditor-General, to the provincial legislature for tabling in the legislature.

(4)The consolidated financial statements must be made public when submitted to the provincial legislature.

(5)If the MEC for finance fails to submit the consolidated financial statements and the Auditor-General’s audit report on those statements to the provincial legislature within seven seven months after the end of the financial year to which those statements relate—

(a)the MEC must submit to the legislature a written explanation setting out the reasons why they were not submitted; and

(b)the Auditor-General may issue a special report on the delay.

[section 19 inserted by section 6 of Act 29 of 1999]

20. Delegations by provincial treasuries

(1)The MEC for finance in a province may, in writing, delegate any of the powers entrusted or delegated to the provincial treasury in terms of this Act to the head of the department referred to in section 17(1)(b), or instruct that head of department to perform any of the duties assigned to the provincial treasury in terms of this Act.

(2)A delegation or instruction in terms of subsection (1) to the head of the department referred to in section 17(1)(b)—

(a)is subject to any limitations or conditions that the MEC for finance may impose;

(b)may authorise that head—

(i)to, in writing, sub-delegate the delegated power to another treasury official or the holder of a specific post in that treasury, or to the accounting officer for a provincial department, or to the accounting authority for a provincial public entity in the province; or

(ii)to instruct another provincial treasury official or the holder of a specific post in that treasury, or the accounting officer for a provincial department, or the accounting authority for a provincial public entity in the province, to perform the assigned duty; and

(c)does not divest the MEC for finance of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty.

(3)The MEC for finance may confirm, vary or revoke any decision taken by the head of the department referred to in section 17(1)(b), as a result of a delegation or instruction in terms of subsection (1), or by a treasury official or accounting officer or accounting authority as a result of an authorisation in terms of subsection (2)(b), subject to any rights that may have become vested as a consequence of the decision.

[section 20 inserted by section 6 of Act 29 of 1999]

Part 2: Provincial Revenue Funds

21. Control of Provincial Revenue Funds

(1)The provincial treasury of a province is in charge of that province's Provincial Revenue Fund and must enforce compliance with the provisions of section 226 of the Constitution, namely that—

(a)all money received by the provincial government must promptly be paid into the Fund, except money reasonably excluded by this Act or another Act of Parliament; and

(b)No money may be withdrawn from the Fund except—

(i)in terms of an appropriation by a provincial Act; or

(ii)as a direct charge against the Fund when it is provided for in the Constitution or a provincial Act.

(2)Money that must be paid into the Provincial Revenue Fund is paid into the Fund by depositing it into a bank account of the Fund in accordance with any requirements that may be prescribed.

(3)A provincial treasury must establish appropriate and effective cash management and banking arrangements for its Provincial Revenue Fund in accordance with the framework that must be prescribed in terms of section 7.

[section 21 inserted by section 6 of Act 29 of 1999]

22. Deposits into Provincial Revenue Funds

(1)All money received by a provincial government, including the province's equitable share, and grants made to it, in terms of the annual Division of Revenue Act, must be paid into the province’s Provincial Revenue Fund, except money received by—

(a)the provincial legislature in the province;

(b)provincial public entity in the province;

(c)the provincial government from donor agencies which in terms of legislation or the agreement with the donor, must be paid to the Reconstruction and Development Programme Fund;

(d)provincial department in the province—

(i)operating a trading entity, if the money is received in the ordinary course of operating the trading entity;

(ii)in trust for a specific person or category of persons or for a specific purpose;

(iii)from another department to render an agency service on behalf of that department;

(iv)in terms of the annual Division of Revenue Act, if the money is exempted by that Act from payment into the Revenue Fund; or

(v)if the money is of a kind described in Schedule 4.

(2)The exclusion in subsection (1)(b) does not apply to a provincial public entity in the province which is not listed in Schedule 3 but which, in terms of section 47, is required to be listed.[subsection (2) inserted by section 6 of Act 29 of 1999]

(3)Draft legislation that excludes money from payment into a Provincial Revenue Fund may be introduced in Parliament only after the Minister has been consulted on the reasonableness of the exclusion and has consented to the exclusion.

(4)Any legislation inconsistent with subsection (1) is of no force and effect to the extent of the inconsistency.

(5)Money received by a provincial legislature or a provincial public entity listed in Schedule 3 must be paid into a bank account opened by the entity concerned.[section 22 inserted by section 22 of Act 29 of 1999]

23. Withdrawal of exclusions from Provincial Revenue Funds

(1)The National Treasury, after having consulted the relevant provincial treasury, may withdraw, from a date determined by it, any exclusion granted to a provincial department or provincial public entity in terms of section 22(1), either with regard to all money or with regard to money of a specific kind received by that department or public entity, if—

(a)the exclusion is not reasonable within the context of section 226 of the Constitution; or

(b)the National Treasury regards the withdrawal of the exclusion to be necessary for transparency or more effective and accountable financial management.

(2)The exclusion in terms of section 22(1) of a provincial government business enterprise which is a company and in which the relevant province is not the sole shareholder, may not be withdrawn, provided the National Treasury has given its prior written approval to the province to participate in a company that is not wholly owned by the province.

(3)From the date on which the withdrawal of an exclusion in terms of subsection (1) takes effect until the end of the relevant financial year, a provincial 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—

(a)if a provincial Act provides for the transfer to be a direct charge; and

(b)provided that the amount of the transfer does not exceed the amount that would otherwise have been excluded from payment into the Fund.

(4)The Minister must promptly inform Parliament of any withdrawal of an exclusion in terms of subsection (1).[section 23 inserted by section 6 of Act 29 of 1999]

24. Withdrawals and investments from Provincial Revenue Funds

(1)Only a provincial treasury may withdraw money from a Provincial Revenue Fund, and may do so only—

(a)to provide funds that have been authorised—

(i)in terms of an appropriation by a provincial Act; or

(ii)as a direct charge against the Provincial Revenue Fund provided for in the Constitution or a provincial Act;

(b)to refund money incorrectly paid into, or which is not due to, the Provincial Revenue Fund; or

(c)to deposit into or invest money in the National Revenue Fund.

(2)A payment in terms of subsection (1)(b) or (c) is a direct charge against Provincial Revenue Fund if a provincial Act so provides.

(3)

(a)provincial treasury, in accordance with a prescribed framework, may invest temporarily in the Republic money in the province’s Provincial Revenue Fund that is not immediately needed.

(b)When money in a Provincial Revenue Fund is invested, the investment, including interest earned, is regarded as part of that Fund.

[section 24 inserted by section 6 of Act 29 of 1999]

25. Use of funds in emergency situations

(1)The MEC for finance in a province may authorise the use of funds from that province’s 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, be postponed to a future appropriation by the provincial legislature.

(2)The combined amount of any authorisations in terms of subsection (1) may not exceed two per cent of the total amount appropriated in the annual provincial budget for the current financial year.

(3)An amount authorised in terms of subsection (1) is a direct charge against the Provincial Revenue Fund if a provincial Act so provides.

(4)An amount authorised in terms of subsection (1) must—

(a)be reported to the provincial legislature and the Auditor-General within 14 days; and

(b)be attributed to a vote.

(5)A report to a provincial legislature in terms of subsection (4)(a) must be submitted to the provincial legislature for tabling in the legislature and made public.

(6)Expenditure in terms of subsection (1) must be included either in the next provincial adjustments budget for the financial year in which the expenditure is authorised, or in other appropriation legislation tabled in the provincial legislature within 120 days of the MEC for finance in the province authorising the expenditure, whichever is the sooner.[section 25 inserted by section 6 of Act 29 of 1999]

Chapter 4
National and provincial budgets

[heading substituted by section 8 of Act 29 of 1999]

26. Annual appropriations

Parliament and each provincial legislature must appropriate money for each financial year for the requirements of the state and the province respectively.

[section 26 substituted by section 9 of Act 29 of 1999]

27. National annual budgets

(1)The Minister must table the annual budget for a financial year in the National Assembly before the start of that financial year or, in exceptional circumstances, on a date as soon as possible after the start of that financial year, as the Minister may determine.

(2)The MEC for finance in a province must table the provincial annual budget for a financial year in the provincial legislature not later than two weeks after the tabling of the national annual budget, but the Minister may approve an extension of time for the tabling of a provincial budget.[subsection (2) inserted by section 10(a) of Act 29 of 1999]

(3)An annual budget must be in accordance with a format as may be prescribed, and must at least contain—

(a)estimates of all revenue expected to be raised during the financial year to which the budget relates;

(b)estimates of current expenditure for that financial year per vote and per main division within the vote;

(c)estimates of interest and debt servicing charges, and any repayments on loans;

(d)estimates of capital expenditure per vote and per main division within a vote for that financial year and the projected financial implications of that expenditure for future financial years;

(e)estimates of revenue excluded in terms of section 13(1) or 22}(1) from the relevant Revenue Fund for that financial year;

(f)estimates of all direct charges against the relevant Revenue Fund and standing appropriations for that financial year;[paragraph (f) substituted by section 10(c) of Act 29 of 1999]

(g)proposals for financing any anticipated deficit for that financial year;

(h)an indication of intentions regarding borrowing and other forms of public liability that will increase public debt during that financial year and future financial years;

(i)the projected—

(i)revenue for the previous financial year;

(ii)expenditure per vote, and per main division within the vote, for the previous financial year; and

(iii)borrowing for the previous financial year; and

(j)any other information as may be prescribed, including any multi-year budget information.

(4)When the annual budget is introduced in the National Assembly, the accounting officer for each department must submit to Parliament measurable objectives for each main division within the department’s vote. The treasury may co-ordinate these submissions and consolidate them in one document.

28. Multi-year budget projections

(1)The Minister and the MEC for finance in a province must annually table in the National Assembly and in that province’s provincial legislature, respectively, a multi-year budget projection of—

(a)the estimated revenue expected to be raised during each year of the multi-year period; and

(b)the estimated expenditure expected to be incurred per vote during each year of the multi-year period, differentiating between capital and current expenditure.

[subsection (1) amended by section 11 of Act 29 of 1999]

(2)A multi-year budget projection tabled by the Minister must contain the Minister’s key macro-economic projections.

29. Expenditure before annual budget is passed

(1)If an annual budget is not passed before the start of the financial year to which it relates, funds may be withdrawn in accordance with this section from the relevant Revenue Fund for the services of the state or the province concerned during that financial year as direct charges against the Fund until the budget is passed.[subsection (1) substituted by section 12(a) of Act 29 of 1999]

(2)Funds withdrawn from a Revenue Fund in terms of subsection (1)—

(a)may be utilised only for services for which funds were appropriated in the previous annual budget or adjustments budget; and

(b)may not—

(i)during the first four months of that financial year, exceed 45 per cent of the total amount appropriated in the previous annual budget;

(ii)during each of the following months, exceed 10 per cent of the total amount appropriated in the previous annual budget; and

(iii)in aggregate, exceed the total amount appropriated in the previous annual budget.

(3)The funds provided for in subsection (1) are not additional to funds appropriated for the relevant financial year, and any funds withdrawn in terms of that subsection must be regarded as forming part of the funds appropriated in the relevant annual budget for that financial year.[subsection (3) substituted by section 12(b) of Act 29 of 1999]

(4)This section does not apply in respect of a province unless a provincial Act provides that the withdrawal of funds in terms of this section is a direct charge against that province’s Revenue Fund.[subsection (4) added by section 12(c) of Act 29 of 1999]

30. National adjustment budgets

(1)The Minister may table an adjustments budget in the National Assembly as and when necessary.

(2)A national adjustments budget may only provide for—

(a)adjustments required due to significant and unforeseeable economic and financial events affecting the fiscal targets set by the annual budget;

(b)unforeseeable and unavoidable expenditure recommended by the national executive or any committee of Cabinet members to whom this task has been assigned;

(c)any expenditure in terms of section 16;

(d)money to be appropriated for expenditure already announced by the Minister during the tabling of the annual budget;

(e)the shifting of funds between and within votes or to follow the transfer of functions in terms of section 42;

(f)the utilisation of savings under a main division of a vote for the defrayment of excess expenditure under another main division of the same vote in terms of section 43; and

(g)the roll-over of unspent funds from the preceding financial year.

31. Provincial adjustments budgets

(1)The MEC for finance in a province may table an adjustments budget in the provincial legislature, subject to subsection (3).

(2)An adjustments budget of a province may only provide for—

(a)the appropriation of funds that have become available to the province;

(b)unforeseeable and unavoidable expenditure recommended by the provincial Executive Council of the province within a framework determined by the Minister;

(c)any expenditure in terms of section 25;

(d)money to be appropriated for expenditure already announced by the MEC for finance during the tabling of the annual budget;

(e)the shifting of funds between and within votes or to follow the transfer of functions in terms of section 42;

(f)the utilisation of savings under a main division within a vote for the defrayment of excess expenditure under another main division within the same vote in terms of section 43; and

(g)the roll-over of unspent funds from the preceding financial year.

(3)The Minister may determine the time when an adjustments budget may be tabled in a provincial legislature, as well as the format for such budgets.[section 31 inserted by section 13 of Act 29 of 1999]

32. Publishing of reports on state of budget

(1)Within 30 days after the end of each month, the National Treasury must publish in the national Government Gazette a statement of actual revenue and expenditure with regard to the National Revenue Fund.

(2)After the end of a prescribed period, but at least quarterly, every provincial treasury must submit to the National Treasury a statement of revenue and expenditure with regard to the Revenue Fund for which that treasury is responsible, for publication in the national Government Gazette within 30 days after the end of each prescribed period.[subsection (2) added by section 14 of Act 29 of 1999]

(3)The statement must specify the following amounts and compare those amounts in each instance with the corresponding budgeted amounts for the relevant financial year:

(a)The actual revenue for the relevant period, and for the financial year up to the end of that period:

(b)the actual expenditure per vote (distinguishing between capital and current expenditure) for that period, and for the financial year up to the end of that period; and

(c)actual borrowings for that period, and for the financial year up to the end of that period.

(4)The National Treasury may determine—

(a)the format of the statement of revenue and expenditure; and

(b)any other detail the statement must contain.

33. Withholding of appropriated funds

The relevant treasury—

(a)may withhold from a department any remaining funds appropriated for a specific function if that function is transferred to another department or any other institution; and

(b)must allocate those remaining funds to that other department or institution.[section 33 amended by section 15 of Act 29 of 1999]

34. Unauthorised expenditure

(1)Unauthorised expenditure does not become a charge against a Revenue Fund except when—

(a)the expenditure is an overspending of a vote and Parliament or a provincial legislature, as may be appropriate, approves, as a direct charge against the relevant Revenue Fund, an additional amount for that vote which covers the overspending; or

(b)the expenditure is unauthorised for another reason and Parliament or a provincial legislature, as may be appropriate, authorises the expenditure as a direct charge against the relevant Revenue Fund.

(2)If Parliament or a provincial legislature does not approve in terms of subsection (1)(a) an additional amount for the amount of any overspending, that amount becomes a charge against the funds allocated for the next or future financial years under the relevant vote.[section 34 substituted by section 16 of Act 29 of 1999]

35. Unfunded mandates

Draft national legislation that assigns an additional function or power to, or imposes any other obligation on, a provincial government, must, in a memorandum that must be introduced in Parliament with that legislation, give a projection of the financial implications of that function, power or obligation to the province.[section 35 inserted by section 17 of Act 29 of 1999]

Chapter 5
Departments and constitutional institutions

Part 1 – Appointment of accounting officers

36. Accounting officers

(1)Every department and every constitutional institution must have an accounting officer.

(2)Subject to subsection (3)—

(a)the head of a department must be the accounting officer for the department; and

(b)the chief executive officer of a constitutional institution must be the accounting officer for that institution.

(3)The relevant treasury may, in exceptional circumstances, approve or instruct in writing that a person other than the person mentioned in subsection (2) be the accounting officer for—

(a)a department or a constitutional institution; or

(b)a trading entity within a department.

[subsection (3) amended by section 18(a) of Act 29 of 1999]

(4)The relevant treasury may at any time withdraw in writing an approval or instruction in terms of subsection (3).[subsection (4) substituted by section 18(b) of Act 29 of 1999]

(5)The employment contract of an accounting officer for a department, trading entity or constitutional institution must be in writing and, where possible, include Performance standards. The provisions of sections 38 to 42, as may be appropriate, are regarded as forming part of each such contract.

37. Acting accounting officers

When an accounting officer is absent or otherwise unable to perform the functions of accounting officer, or during a vacancy, the functions of accounting officer must be performed by the official acting in the place of that accounting officer.

Part 2 – Responsibilities of accounting officers

38. General responsibilities of accounting officers

(1)The accounting officer for a department, trading entity or constitutional institution—

(a)must ensure that that department, trading entity or constitutional institution has and maintains—

(i)effective, efficient and transparent systems of financial and risk management and internal control;

(ii)a system of internal audit under the control and direction of an audit committee complying with and operating in accordance with regulations and instructions prescribed in terms of sections 76 and 77;

(iii)an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost-effective;

(iv)a system for properly evaluating all major capital projects prior to a final decision on the project;

(b)is responsible for the effective, efficient, economical and transparent use of the resources of the department, trading entity or constitutional institution;

(c)must take effective and appropriate steps to—

(i)collect all money due to the department, trading entity or constitutional institution;

(ii)prevent unauthorised, irregular and fruitless and wasteful expenditure and losses resulting from criminal conduct; and

(iii)manage available working capital efficiently and economically;

(d)is responsible for the management, including the safeguarding and the maintenance of the assets, and for the management of the liabilities, of the department, trading entity or constitutional institution;

(e)must comply with any tax, levy, duty, pension and audit commitments as may be required by legislation;

(f)must settle all contractual obligations and pay all money owing, including intergovernmental claims, within the prescribed or agreed period;

(g)on discovery of any unauthorised, irregular or fruitless and wasteful expenditure, must immediately report, in writing, particulars of the expenditure to the relevant treasury and in the case of irregular expenditure involving the procurement of goods or services, also to the relevant tender board;[paragraph (g) substituted by section 19 of Act 29 of 1999]

(h)must take effective and appropriate disciplinary steps against any official in the service of the department, trading entity or constitutional institution who—

(i)contravenes or fails to comply with a provision of this Act;

(ii)commits an act which undermines the financial management and internal control system of the department, trading entity or constitutional institution; or

(iii)makes or permits an unauthorised expenditure, irregular expenditure or fruitless and wasteful expenditure;

(i)when transferring funds in terms of the annual Division of Revenue Act, must ensure that the provisions of that Act are complied with;

(j)before transferring any funds (other than grants in terms of the annual Division of Revenue Act or to a constitutional institution) to an entity within or outside government, must obtain a written assurance from the entity that that entity implements effective, efficient and transparent financial management and internal control systems, or, if such written assurance is not or cannot be given, render the transfer of the funds subject to conditions and remedial measures requiring the entity to establish and implement effective, efficient and transparent financial management and internal control systems;

(k)must enforce compliance with any prescribed conditions if the department, trading entity or constitutional institution gives financial assistance to any entity or person:

(l)must take into account all relevant financial considerations, including issues of propriety, regularity and value for money, when policy proposals affecting the accounting officer’s responsibilities are considered, and when necessary, bring those considerations to the attention of the responsible executive authority;

(m)must promptly consult and seek the prior written consent of the National Treasury on any new entity which the department or constitutional institution intends to establish or in the establishment of which it took the initiative; and

(n)must comply, and ensure compliance by the department, trading entity or constitutional institution, with the provisions of this Act.

(2)An accounting officer may not commit a department, trading entity or constitutional institution to any liability for which money has not been appropriated.

39. Accounting officers’ responsibilities relating to budgetary control

(1)The accounting officer for a department is responsible for ensuring that—

(a)expenditure of that department is in accordance with the vote of the department and the main divisions within the vote; and

(b)effective and appropriate steps are taken to prevent unauthorised expenditure.

(2)An accounting officer, for the purposes of subsection (1), must—

(a)take effective and appropriate steps to prevent any overspending of the vote of the department or a main division within the vote;

(b)report to the executive authority and the relevant treasury any impending—

(i)under collection of revenue due;

(ii)shortfalls in budgeted revenue; and

(iii)overspending of the department’s vote or a main division within the vote; and

[paragraph (b) amended by section 20(a) of Act 29 of 1999]

(c)comply with any remedial measures imposed by the relevant treasury in terms of this Act to prevent overspending of the vote or a main division within the vote.[paragraph (c) substituted by section 20(b) of Act 29 of 1999]

40. Accounting officers’ reporting responsibilities

(1)The accounting officer for a department, trading entity or constitutional institution—

(a)must keep full and proper records of the financial affairs of the department, trading entity or constitutional institution in accordance with any prescribed norms and standards;

(b)must prepare financial statements for each financial year in accordance with generally recognized accounting practice;

(c)must submit those financial statements within two months after the end of the financial year to—

(i)the Auditor-General for auditing; and

(ii)the relevant treasury to enable that treasury to prepare consolidated financial statements in terms of section 8 or 19;[subparagraph (ii) substituted by section 21(a) of Act 29 of 1999]

(d)must submit within five months of the end of a financial year to the relevant treasury and, in the case of a department or trading entity, also to the executive authority responsible for that department or trading entity—

(i)an annual report on the activities of that department, trading entity or constitutional institution during that financial year;

(ii)the financial statements for that financial year after those statements have been audited; and

(iii)the Auditor-Generals report on those statements;

[paragraph (d) amended by section 21(b) of Act 29 of 1999]

(e)must, in the case of a constitutional institution, submit to Parliament that institution’s annual report and financial statements referred to in paragraph (d), and the Auditor-General’s report on those statements, within one month after the accounting officer received the Auditor-General’s audit report; and

(f)is responsible for the submission by the department or constitutional institution of all reports, returns, notices and other information to Parliament, the relevant provincial legislature, an executive authority, the relevant treasury or the Auditor-General, as may be required by this Act.[paragraph (f) substituted by section 21(c) of Act 29 of 1999]

(2)The Auditor-General must audit the financial statements referred to in subsection (1) (b) and submit an audit report on those statements to the accounting officer within two months of receipt of the statements.

(3)The annual report and audited financial statements referred to in subsection (1)(d) must—

(a)fairly present the state of affairs of the department, trading entity or constitutional institution, its business, its financial results, its performance against predetermined objectives and its financial position as at the end of the financial year concerned; and

(b)include particulars of—

(i)any material losses through criminal conduct, and any unauthorised expenditure, irregular expenditure and fruitless and wasteful expenditure, that occurred during the financial year;

(ii)any criminal or disciplinary steps taken as a result of such losses, unauthorised expenditure, irregular expenditure and fruitless and wasteful expenditure;

(iii)any material losses recovered or written of and

(iv)any other matters that may be prescribed.

(4)The accounting officer of a department must—

(a)each year before the beginning of a financial year provide the relevant treasury in the prescribed format with a breakdown per month of the anticipated revenue and expenditure of that department for that financial year;[paragraph (a) substituted by section 21(d) of Act 29 of 1999]

(b)each month submit information in the prescribed format on actual revenue and expenditure for the preceding month and the amounts anticipated for that month in terms of paragraph (a); and

(c)within 15 days of the end of each month submit to the relevant treasury and the executive authority responsible for that department—

(i)the information for that month;

(ii)a projection of expected expenditure and revenue collection for the remainder of the current financial year; and

(iii)when necessary, an explanation of any material variances and a summary of the steps that are taken to ensure that the projected expenditure and revenue remain within budget.

[paragraph (c) amended by section 21(e) of Act 29 of 1999]

(5)If an accounting officer is unable to comply with any of the responsibilities determined for accounting officers in this Part, the accounting officer must promptly report the inability, together with reasons, to the relevant executive authority and treasury.

41. Information to be submitted by accounting officers

An accounting officer for a department, trading entity or constitutional institution must submit to the relevant treasury or the Auditor-General, such information, returns, documents, explanations and motivations as may be prescribed or as the relevant treasury or the Auditor-General may require.[section 41 substituted by section 22 of Act 29 of 1999]

42. Accounting officers’ responsibilities when assets and liabilities are transferred

(1)When assets or liabilities of a department are transferred to another department or other institution in terms of legislation or following a reorganisation of functions, the accounting officer for the transferring department must—

(a)draw up an inventory of such assets and liabilities; and

(b)provide the accounting officer for the receiving department or other institution with substantiating records, including personnel records of staff to be transferred.

(2)Both the accounting officer for the transferring department and the accounting officer for the receiving department or other institution must sign the inventory when the transfer takes place.

(3)The accounting officer for the transferring department must file a copy of the signed inventory with the relevant treasury and the Auditor-General within 14 days of the transfer.[subsection (3) substituted by section 23 of Act 29 of 1999]

43. Virement between main divisions within votes

(1)An accounting officer for a department may utilise a saving in the amount appropriated under a main division within a vote towards the defrayment of excess expenditure under another main division within the same vote, unless the relevant treasury directs otherwise.[subsection (1) substituted by section 24(a) of Act 29 of 1999]

(2)The amount of a saving under a main division of a vote that may be utilised in terms of subsection (1), may not exceed eight per cent of the amount appropriated under that main division.

(3)An accounting officer must within seven days submit a report containing the prescribed particulars concerning the utilisation of a saving in terms of subsection (1), to the executive authority responsible for the department and to the relevant treasury.[subsection (3) amended by section 24(b) of Act 29 of 1999]

(4)This section does not authorise the utilisation of a saving in—

(a)an amount specifically and exclusively appropriated for a purpose mentioned under a main division within a vote;

(b)an amount appropriated for transfer to another institution; and

(c)an amount appropriated for capital expenditure in order to defray current expenditure.

(5)A utilisation of a saving in terms of subsection (1) is a direct charge against the relevant Revenue Fund provided that, in the case of a province, that province enacts such utilisation as a direct charge.[subsection (5) substituted by section 24(c) of Act 29 of 1999]

(6)The National Treasury may by regulation or instruction in terms of section 76 regulate the application of this section.

Part 3 – Other officials of departments and constitutional institutions

44. Assignment of powers and duties by accounting officers

(1)The accounting officer for a department, trading entity or constitutional institution may—

(a)in writing delegate any of the powers entrusted or delegated to the accounting officer in terms of this Act, to an official in that department, trading entity or constitutional institution; or

(b)instruct any official in that department, trading entity or constitutional institution to perform any of the duties assigned to the accounting officer in terms of this Act.

(2)A delegation or instruction to an official in terms of subsection (1)—

(a)is subject to any limitations and conditions prescribed in terms of this Act or as the relevant treasury may impose;[paragraph (a) substituted by section 25 of Act 29 of 1999]

(b)is subject to any limitations and conditions the accounting officer may impose;

(c)may either be to a specific individual or to the holder of a specific post in the relevant department, trading entity or constitutional institution; and

(d)does not divest the accounting officer of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty.

(3)The accounting officer may confirm, vary or revoke any decision taken by official as a result of a delegation or instruction in terms of subsection (1), subject to any rights that may have become vested as a consequence of the decision.

45. Responsibilities of other officials

An official in a department, trading entity or constitutional institution—

(a)must ensure that the system of financial management and internal control established for that department, trading entity or constitutional institution is carried out within the area of responsibility of that official;

(b)is responsible for the effective, efficient, economical and transparent use of financial and other resources within that official’s area of responsibility;

(c)must take effective and appropriate steps to prevent, within that official’s area of responsibility, any unauthorised expenditure, irregular expenditure and fruitless and wasteful expenditure and any under collection of revenue due;

(d)must comply with the provisions of this Act to the extent applicable to that official, including any delegations and instructions in terms of section 44; and

(e)is responsible for the management, including the safeguarding, of the assets and the management of the liabilities within that official’s area of responsibility.

Chapter 6
Public entities

Part 1 – Application of this Chapter

46. Application

The provisions of this Chapter apply, to the extent indicated, to all public entities listed in Schedule 2 or 3.

47. Unlisted public entities

(1)The Minister, by notice in the national Government Gazette—

(a)must amend Schedule 3 to include in the list all public entities that are not listed; and

(b)may make technical changes to the list.

(2)The accounting authority for a public entity that is not listed in either Schedule 2 or 3 must, without delay, notify the National Treasury, in writing, that the public entity is not listed.

(3)Subsection (2) does not apply to an unlisted public entity that is a subsidiary of a public entity, whether the latter entity is listed or not.

(4)The Minister may not list the following institutions in Schedule 3:

(a)A constitutional institution, the South African Reserve Bank and the Auditor-General;

(b)any public institution which functions outside the sphere of national or provincial government; and[paragraph (b) substituted by section 26 of Act 29 of 1999]

(c)any institution of higher education.

48. Classification of public entities

(1)The Minister may by notice in the national Government Gazette classify public entities listed in Schedule 3 in accordance with the relevant definitions set out in section 1, as—

(a)national government business enterprises;

(b)provincial government business enterprises;

(c)national public entities; and

(d)provincial public entities.

[subsection (1) substituted by section 27 of Act 29 of 1999]

(2)A public entity is for the purposes of this Act regarded as belonging to the class in which it is classified in terms of subsection (1).

Part 2 – Accounting authorities for public entities

49. Accounting authorities

(1)Every public entity must have an authority which must be accountable for the purposes of this Act.

(2)If the public entity—

(a)has a board or other controlling body, that board or controlling body is the accounting authority for that entity; or

(b)does not have a controlling body, the chief executive officer or the other person in charge of the public entity is the accounting authority for that public entity unless specific legislation applicable to that public entity designates another person as the accounting authority.

(3)The relevant treasury, in exceptional circumstances, may approve or instruct that another functionary of a public entity must be the accounting authority for that public entity.[subsection (3) substituted by section 28(a) of Act 29 of 1999]

(4)The relevant treasury may at any time withdraw an approval or instruction in terms of subsection (3).[subsection (4) substituted by section 28(b) of Act 29 of 1999]

(5)A public entity must inform the Auditor-General promptly and in writing of any approval or instruction in terms of subsection (3) and any withdrawal of an approval or instruction in terms of subsection (4).

50. Fiduciary duties of accounting authorities

(1)The accounting authority for a public entity must—

(a)exercise the duty of utmost care to ensure reasonable protection of the assets and records of the public entity;

(b)act with fidelity, honesty, integrity and in the best interests of the public entity in managing the financial affairs of the public entity;

(c)on request, disclose to the executive authority responsible for that public entity or the legislature to which the public entity is accountable, all material facts, including those reasonably discoverable, which in any way may influence the decisions or actions of the executive authority or that legislature; and

(d)seek, within the sphere of influence of that accounting authority, to prevent any prejudice to the financial interests of the state.

(2)A member of an accounting authority or, if the accounting authority is not a board or other body, the individual who is the accounting authority, may not—

(a)act in a way that is inconsistent with the responsibilities assigned to an accounting authority in terms of this Act; or

(b)use the position or privileges of, or confidential information obtained as, accounting authority or a member of an accounting authority, for personal gain or to improperly benefit another person.

(3)A member of an accounting authority must—

(a)disclose to the accounting authority any direct or indirect personal or private business interest that that member or any spouse, partner or close family member may have in any matter before the accounting authority; and

(b)withdraw from the proceedings of the accounting authority when that matter is considered, unless the accounting authority decides that the member’s direct or indirect interest in the matter is trivial or irrelevant.

51. General responsibilities of accounting authorities

(1)An accounting authority for a public entity—

(a)must ensure that that public entity has and maintains—

(i)effective, efficient and transparent systems of financial and risk management and internal control;

(iii)an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost-effective;

(iv)a system for properly evaluating all major capital projects prior to a final decision on the project;

(b)must take effective and appropriate steps to—

(i)collect all revenue due to the public entity concerned; and

(ii)prevent irregular expenditure, fruitless and wasteful expenditure, losses resulting from criminal conduct, and expenditure not complying with the operational policies of the public entity; and

(iii)manage available working capital efficiently and economically;

(c)is responsible for the management, including the safeguarding, of the assets and for the management of the revenue, expenditure and liabilities of the public entity;

(d)must comply with any tax, levy, duty, pension and audit commitments as required by legislation;

(e)must take effective and appropriate disciplinary steps against any employee of the public entity who—

(i)contravenes or fails to comply with a provision of this Act;

(ii)commits an act which undermines the financial management and internal control system of the public entity; or

(iii)makes or permits an irregular expenditure or a fruitless and wasteful expenditure;

(f)is responsible for the submission by the public entity of all reports, returns, notices and other information to Parliament or the relevant provincial legislature and to the relevant executive authority or treasury, as may be required by this Act;[paragraph (f) substituted by section 29 of Act 29 of 1999]

(g)must promptly inform the National Treasury on any new entity which that public entity intends to establish or in the establishment of which it takes the initiative, and allow the National Treasury a reasonable time to submit its decision prior to formal establishment; and

(h)must comply, and ensure compliance by the public entity, with the provisions of this Act and any other legislation applicable to the public entity.

(2)If an accounting authority is unable to comply with any of the responsibilities determined for an accounting authority in this Part, the accounting authority must promptly report the inability, together with reasons, to the relevant executive authority and treasury.

52. Annual budget and corporate plan by Schedule 2 public entities and government business enterprises

The accounting authority for a public entity listed in Schedule 2 or a government business enterprise listed in Schedule 3 must submit to the accounting officer for a department designated by the executive authority responsible for that public entity or government business enterprise, and to the relevant treasury, at least one month, or another period agreed with the National Treasury, before the start of its financial year—

(a)a projection of revenue, expenditure and borrowings for that financial year in the prescribed format; and

(b)a corporate plan in the prescribed format covering the affairs of that public entity or business enterprise for the following three financial years, and, if it has subsidiaries, also the affairs of the subsidiaries.

[section 52 amended by section 30 of Act 29 of 1999]

53. Annual budgets by non-business Schedule 3 public entities

(1)The accounting authority for a public entity listed in Schedule 3 which is not a government business enterprise must submit to the executive authority responsible for that public entity, at least six months before the start of the financial year of the department designated in terms of subsection (2) or another period agreed to between the executive authority and the public entity, a budget of estimated revenue and expenditure for that financial year, for approval by the executive authority.

(2)The budget must be submitted to the executive authority through the accounting officer for a department designated by the executive authority, who may make recommendations to the executive authority with regard to the approval or amendment of the budget.

(3)A public entity which must submit a budget in terms of subsection (1), may not budget for a deficit and may not accumulate surpluses unless the prior written approval of the National Treasury has been obtained.

(4)The accounting authority for such a public entity is responsible for ensuring that expenditure of that public entity is in accordance with the approved budget.

(5)The National Treasury may regulate the application of this section by regulation or instruction in terms of section 76.

54. Information to be submitted by accounting authorities

(1)The accounting authority for a public entity must submit to the relevant treasury or the Auditor-General such information, returns, documents, explanations and motivations as may be prescribed or as the relevant treasury or the Auditor-General may require.[subsection (1) substituted by section 31(a) of Act 29 of 1999]

(2)Before a public entity concludes any of the following transactions, the accounting authority for the public entity must promptly and in writing inform the relevant treasury of the transaction and submit relevant particulars of the transaction to its executive authority for approval of the transaction:

(a)establishment or participation in the establishment of a company;

(b)participation in a significant partnership, trust, unincorporated joint venture or similar arrangement;

(c)acquisition or disposal of a significant shareholding in a company;

(d)acquisition or disposal of a significant asset;

(e)commencement or cessation of a significant business activity; and

(f)a significant change in the nature or extent of its interest in a significant partnership, trust, unincorporated joint venture or similar arrangement.

[subsection 2 amended section 31(b) of Act 29 of 1999]

(3)A public entity may assume that approval has been given if it receives no response from the executive authority on a submission in terms of subsection (2) within 30 days or within a longer period as maybe agreed to between itself and the executive authority.

(4)The executive authority may exempt a public entity listed in Schedule 2 or 3 from subsection (2).

55. Annual report and financial statements

(1)The accounting authority for a public entity—

(a)must keep full and proper records of the financial affairs of the public entity;

(b)prepare financial statements for each financial year in accordance with generally accepted accounting practice, unless the Accounting Standards Board approves the application of generally recognised accounting practice for that public entity;

(c)must submit those financial statements within two months after the end of the financial year—

(i)to the auditors of the public entity for auditing; and

(ii)if it is a business enterprise or other public entity under the ownership control of the national or a provincial government, to the relevant treasury; and[subparagraph (ii) substituted by section 32(a) of Act 29 of 1999]

(d)must submit within five months of the end of a financial year to the relevant treasury, to the executive authority responsible for that public entity and, if the Auditor-General did not perform the audit of the financial statements, to the Auditor-General—

(i)an annual report on the activities of that public entity during that financial year;

(ii)the financial statements for that financial year after the statements have been audited; and

(iii)the report of the auditors on those statements.

[paragraph (d) amended by section 32(b) of Act 29 of 1999]

(2)The annual report and financial statements referred to in subsection (1)(d) must—

(a)fairly present the state of affairs of the public entity, its business, its financial results, its performance against predetermined objectives and its financial position as at the end of the financial year concerned;

(b)include particulars of—

(i)any material losses through criminal conduct and any irregular expenditure and fruitless and wasteful expenditure that occurred during the financial year;

(ii)any criminal or disciplinary steps taken as a consequence of such losses or irregular expenditure or fruitless and wasteful expenditure;

(iii)any losses recovered or written off,

(iv)any financial assistance received from the state and commitments made by the state on its behalf; and

(v)any other matters that may be prescribed; and

(c)include the financial statements of any subsidiaries.

(3)An accounting authority must submit the report and statements referred to in subsection (1)(d), for tabling in Parliament or the provincial legislature, to the relevant executive authority through the accounting officer of a department designated by the executive authority.[subsection (3) substituted by section 32(c) of Act 29 of 1999]

(4)The relevant treasury may direct that, instead of a separate report, the audited financial statements of a Schedule 3 public entity which is not a government business enterprise must be incorporated in those of a department designated by that treasury.[subsection (4) substituted by section 32(d) of Act 29 of 1999]

Part 3 – Other officials of public entities

56. Assignment of powers and duties by accounting authorities

(1)The accounting authority for a public entity may—

(a)in writing delegate any of the powers entrusted or delegated to the accounting authority in terms of this Act, to an official in that public entity; or

(b)instruct an official in that public entity to perform any of the duties assigned to the accounting authority in terms of this Act.

(2)A delegation or instruction to an official in terms of subsection (1)—

(a)is subject to arty limitations and conditions the accounting authority may impose;

(b)may either be to a specific individual or to the holder of a specific post in the relevant public entity; and

(c)does not divest the accounting authority of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty.

(3)The accounting authority may confirm, vary or revoke any decision taken by an official as a result of a delegation or instruction in terms of subsection (1), subject to any rights that may have become vested as a consequence of the decision.

57. Responsibilities of other officials

An official in a public entity—

(a)must ensure that the system of financial management and internal control established for that public entity is carried out within the area of responsibility of that official;

(b)is responsible for the effective, efficient, economical and transparent use of financial and other resources within that official’s area of responsibility;

(c)must take effective and appropriate steps to prevent, within that official’s area of responsibility, any irregular expenditure and fruitless and wasteful expenditure and any under collection of revenue due;

(d)must comply with the provisions of this Act to the extent applicable to that official, including any delegations and instructions in terms of section 56; and

(e)is responsible for the management, including the safeguarding, of the assets and the management of the liabilities within that official’s area of responsibility.

Part 4 – External auditors

58. Appointment of auditors

(1)The annual financial statements of a public entity must be audited annually by—

(a)the Auditor-General; or

(b)a person registered in terms of section 15 of the Public Accountants’ and Auditors’ Act, 1991 (Act No. 80 of 1991), as an accountant and auditor, and engaged in public practice as such.

(2)A public entity may appoint, as its auditor, a person referred to in subsection (1)(b) only if the audit is not performed by the Auditor-General.

(3)A public entity must consult the Auditor-General on the appointment of an auditor in terms of subsection (2).

59. Discharge of auditors

(1)An auditor appointed by a public entity in terms of section 58 (1)(b) may not be discharged before the expiry of that auditor’s term of appointment except by the executive authority responsible for that public entity acting—

(a)after consultation with the accounting authority for that public entity; and

(b)with the concurrence of the Auditor-General.

(2)If an executive authority intends discharging an auditor in terms of subsection (1), the executive authority must—

(a)in writing give notice of the proposed discharge to the auditor, with reasons; and

(b)give the auditor an opportunity to make written representations to the executive authority and the Auditor-General within 20 days of receipt of the notice.

(3)The Auditor-General must report any discharge of an auditor in terms of this section to Parliament.

60. Duties and powers of auditors

(1)An auditor appointed in terms of section 58(1)(b) must perform the functions of office as auditor in terms of section 20 of the Public Accountants’ and Auditors’ Act, 1991 (Act No. 80 of 1991).

(2)In exercising the powers and performing the duties as auditor of a public entity the auditor—

(a)has access at all reasonable times to the accounting records, including all books, vouchers, documents and other property of the public entity;

(b)may require from the accounting authority for that public entity such information and explanations as are necessary for the purpose of the audit; and

(c)may investigate whether there are adequate measures and procedures for the proper application of sound economic, efficient and effective management.

(3)An auditor appointed in terms of section 58(1)(b) may consult the Auditor-General or any person in the Office of the Auditor-General concerning any matter relating to the auditing of the public entity concerned.

(4)An auditor appointed in terms of section 58(1)(b)—

(a)must receive notice of every meeting of the public entity’s audit committee; and

(b)may attend, and participate in, any meeting of the audit committee at the expense of the public entity.

61. Reports of auditor

(1)The report of an auditor appointed in terms of section 58(1)(b) must be addressed to the executive authority responsible for the public entity concerned and must state separately in respect of each of the following matters whether in the auditor's opinion—

(a)the annual financial statements of the public entity fairly present the financial position and the results obtained by the entity in accordance with subsection 55(1)(b) applied on a basis consistent with that of the preceding year;

(b)if required by the Auditor-General, the performance information furnished in terms of subsection 55(2)(a) is fair in all material respects and, if applicable, on a basis consistent with that of the preceding year; and

(c)the transactions that had come to the auditor’s attention during auditing were in all material respects in accordance with the mandatory functions of the public entity determined by law or otherwise.

(2)The auditor—

(a)must report to the executive authority responsible for the public entity the results of any investigation carried out under subsection 60(2)(c); and

(b)when reporting in terms of paragraph (a), must draw attention to any other matters within the auditor’s investigation which, in the auditor’s opinion, should in the public interest be brought to the notice of Parliament.

62. Duties and powers of Auditor-General

(1)The Auditor-General may—

(a)investigate any public entity or audit the financial statements of any public entity if the Auditor-General is not appointed, as auditor and the Auditor-General considers it to be in the public interest’ or upon the receipt of a complaint; and

(b)recover the cost of the investigation or audit from the public entity.

(2)The executive authority responsible for a public entity under the ownership control of the national or a provincial executive must exercise that executive's ownership control powers to ensure that that public entity complies with this Act and the financial policies of that executive.

(3)The executive authority responsible for a public entity in respect of which the Auditor-General has issued a special report in terms of subsection (1) or (2), must promptly table the report in the National Assembly or the relevant provincial legislature, as may be appropriate.[subsection (3) substituted by section 33 of Act 29 of 1999]

(4)The Auditor-General may—

(a)claim the reasonable cost of performing the duties and exercising the powers in terms of this section from the public entity concerned; and

(b)annually report to Parliament on specific and general findings regarding the accountability of public entities.

Chapter 7
Executive authorities

63. Financial responsibilities of executive authorities

(1)

(a)Executive authorities of departments must perform their statutory functions within the limits of the funds authorised for the relevant vote.

(b)In performing their statutory functions executive authorities must consider the monthly reports submitted to them in terms of section 39(2)(b) and 40(4)(c).

64. Executive directives having financial implications

(1)Any directive by an executive authority of a department to the accounting officer of the department having financial implications for the department must be in writing.

(2)If implementation of the directive is likely to result in unauthorised expenditure, the accounting officer will be responsible for any resulting unauthorised expenditure unless the accounting officer has informed the executive authority in writing of the likelihood of that unauthorised expenditure.

(3)Any decision of the executive authority to proceed with the implementation of the directive, and the reasons for the decision, must be in writing, and the accounting officer must promptly file a copy of this document with the National Treasury and the Auditor-General, and if a provincial department is involved, also with the relevant provincial treasury.[subsection (3) substituted by section 35 of Act 29 of 1999]

65. Tabling in legislatures

(1)The executive authority responsible for a department or public entity must table in the National Assembly or a provincial legislature, as may be appropriate—

(a)the annual report and financial statements referred to in section 40(1)(d) or 55(1)(d) and the audit report on those statements, within one month after the accounting officer for the department or the accounting authority for the public entity received the audit report; and

(b)the findings of a disciplinary board, and any sanctions imposed by such a board, which heard a case of financial misconduct against an accounting officer or accounting authority in terms of section 81 or 83.

[subsection (1) amended by section 36 of Act 29 of 1999]

(2)If an executive authority fails to table, in accordance with subsection (1)(a), the annual report and financial statements of the department or the public entity, and the audit report on those statements, in the relevant legislature within six months after the end of the financial year to which those statements relate—

(a)the executive authority must table a written explanation in the legislature setting out the reasons why they were not tabled; and

(b)the Auditor-General may issue a special report on the delay.

Chapter 8
Loans, guarantees and other commitments

Part 1 – General principles

66. Restrictions on borrowing, guarantees and other commitments

(1)An institution to which this Act applies may not borrow money or issue a guarantee, indemnity or security, or enter into any other transaction that binds or may bind that institution or the Revenue Fund to any future financial commitment, unless such borrowing, guarantee, indemnity, security or other transaction—

(a)is authorised by this Act; and

(b)in the case of public entities, is also authorised by other legislation not in conflict with this Act.; and

(c)in the case of loans by a province or a provincial government business enterprise under the ownership control of a provincial executive, is within the limits as set in terms of the Borrowing Powers of Provincial Governments Act, 1996 (Act No. 48 of 1996).[paragraph (c) added by section 37(a) of Act 29 of 1999]

(2)A government may only through the following persons borrow money, or issue a guarantee, indemnity or security, or enter into any other transaction that binds or may bind a Revenue Fund to any future financial commitment:

(a)The National Revenue Fund: The Minister or, in the case of the issue of a guarantee, indemnity or security, the responsible Cabinet member acting with the concurrence of the Minister in terms of section 70.

(b)A Provincial Revenue Fund: The MEC for finance in the province acting in accordance with the Borrowing Powers of Provincial Governments Act, 1996.[subsection (2) substituted by section 37(b) of Act 29 of 1999]

(3)Public entities may only through the following persons borrow money, or issue a guarantee, indemnity or security, or enter into any other transaction that binds or may bind that public entity to any future financial commitment:

(a)A public entity listed in Schedule 2: The accounting authority for that Schedule 2 public entity.

(b)A national government business enterprise listed in Schedule 3 and authorised by notice in the national Government Gazette by the Minister: The accounting authority for that government business enterprise, subject to any conditions the Minister may impose.

(c)Any other national public entity: The Minister or, in the case of the issue of a guarantee, indemnity or security, the Cabinet member who is the executive authority responsible for that public entity, acting with the concurrence of the Minister in terms of section 70.

(d)A provincial government business enterprise listed in Schedule 3 and authorised by notice in the national Government Gazette by the Minister: The MEC for finance in the province, acting with the concurrence of the Minister, subject to any conditions that the Minister may impose.[paragraph (d) added by section 37(c) of Act 29 of 1999]

(4)Constitutional institutions and provincial public entities not mentioned in subsection (3)(d) may not borrow money, nor issue a guarantee, indemnity or security, nor enter into any other transaction that binds or may bind the institution or entity to any future financial commitment.[subsection (4) substituted by section 37(d) of Act 29 of 1999]

(5)Despite subsection (4), the Minister may in writing permit a public entity mentioned in subsection (3) (c) or (d) or a constitutional institution to borrow money for bridging purposes up to a prescribed limit, including a temporary bank overdraft, subject to such conditions as the Minister may impose.[subsection (5) substituted by section 37(e) of Act 29 of 1999]

(6)A person mentioned in subsection (2) or (3) may not delegate a power conferred in terms of that subsection, except with the prior written approval of the Minister.

(7)A public entity authorised to borrow money—

(a)must annually submit to the Minister a borrowing programme for the year; and

(b)may not borrow money in a foreign currency above a prescribed limit, except when that public entity is a company in which the state is not the only shareholder.

67. No provincial foreign commitments

A provincial government, including any provincial public entity, may not borrow money or issue a guarantee, indemnity or security or enter into any other transaction that binds itself to any future financial commitment, denominated in a foreign currency or concluded on a foreign financial market.[section 67 inserted by section 38 of Act 29 of 1999]

68. Consequences of unauthorised transactions

If a person, otherwise than in accordance with section 66, lends money to an institution to which this Act applies or purports to issue on behalf of such an institution a guarantee, indemnity or security, or enters into any other transaction which purports to bind such an institution to any future financial commitment, the state and that institution is not bound by the lending contract or the guarantee, indemnity, security or other transaction.[Please note: numbering as in original]

69. Regulations on borrowing by public entities

The Minister may regulate by regulation in terms of section 76 the borrowing of money by or for or on behalf of public entities referred to in section 66(3)(b), (c) and (d).[section 69 substituted by section 39 of Act 29 of 1999]

70. Guarantees, indemnities and securities by Cabinet members

(1)A Cabinet member, with the written concurrence of the Minister (given either specifically in each case or generally with regard to a category of cases and subject to any conditions approved by the Minister), may issue a guarantee, indemnity or security which binds—

(a)the National Revenue Fund in respect of a financial commitment incurred or to be incurred by the national executive; or

(b)a national public entity referred to in section 66(3)(c) in respect of a financial commitment incurred or to be incurred by that public entity.

(2)Any payment under a guarantee, indemnity or security issued in terms of—

(a)subsection (1)(a), is a direct charge against the National Revenue Fund, and any such payment must in the first instance be defrayed from the funds budgeted for the department that is concerned with the issue of the guarantee, indemnity or security in question; and

(b)subsection (1)(b), is a charge against the national public entity concerned.

(3)A Cabinet member who seeks the Minister’s concurrence for the issue of a guarantee, indemnity or security in terms of subsection (1)(a) or (b), must provide the Minister with all relevant information as the Minister may require regarding the issue of such guarantee, indemnity or security and the relevant financial commitment.

(4)The responsible Cabinet member must at least annually report the circumstances relating to any payments under a guarantee, indemnity or security issued in terms of subsection (1)(a) or (b), to the National Assembly for tabling in the National Assembly.

Part 2 – Loans by national government

71. Purposes for which Minister may borrow money

The Minister may borrow money in terms of section 66(2)(a) for the following purposes only:

(a)To finance national budget deficits;

(b)to refinance maturing debt or a loan paid before the redemption date;

(c)to obtain foreign currency;

(d)to maintain credit balances on a bank account of the National Revenue Fund;

(e)to regulate internal monetary conditions should the necessity arise; or

(f)any other purpose approved by the National Assembly by special resolution.

72. Signing of loan agreements

The Minister, on conditions determined by the Minister, may authorise another person to sign a loan agreement when the Minister borrows money in terms of section 66(2) (a).

73. Interest and repayments of loans to be direct charges

The following payments in connection with loans are direct charges against the National Revenue Fund:

(a)the repayment of money borrowed by the Minister in terms of section 66(2) (a) or repaid in terms of section 74;

(b)the interest payable on money borrowed; and

(c)any costs associated with such borrowing and approved by the National Treasury.

74. Repayment, conversion and consolidation of loans

The Minister may, on such terms and conditions as the Minister may determine, and, when necessary, with the concurrence of the lender—

(a)repay any loan prior to the redemption date of that loan;

(b)convert the loan into any other loan; or

(c)consolidate two or more loans into an existing or new loan.

75. Obligations from lien over securities

Neither the Minister, nor the National Treasury is responsible for the fulfillment of any obligation resulting from any lien, whether expressed, implied or construed, held over any security issued in terms of this Act, despite the fact that the Minister or the National Treasury was notified of the lien.

Chapter 9
General treasury matters

76. Treasury regulations and instructions

(1)The National Treasury must make regulations or issue instructions applicable to departments, concerning—

(a)any matter that must be prescribed for departments in terms of this Act;

(b)the recovery of losses and damages;

(c)the handling of, and control over, trust money and property;

(d)the rendering of free services;

(e)the writing off of losses of state money or other state assets or amounts owed to the state;

(f)liability for losses and damages and procedures for recovery;

(g)the cancellation or variation of contracts to the detriment of the state;

(h)the settlement of claims by or against the state;

(i)the waiver of claims by the state;

(j)the remission of money due to the Revenue Fund, refunds of revenue and payments from the Revenue Fund, as an act of grace;

(k)the alienation, letting or other disposal of state assets; and

(l)gifts or donations by or to the state.

(2)The National Treasury may make regulations or issue instructions applicable to departments, concerning—

(a)any matter that may be prescribed for departments in terms of this Act;

(b)the charging of expenditure against particular votes;

(c)the establishment of and control over trading entities;

(d)the improvement and maintenance of immovable state assets;

(e)fruitless and wasteful, unauthorised and irregular expenditure;

(f)the determination of any scales of fees, other charges or rates relating to revenue accruing to, or expenditure from, a Revenue Fund;

(g)the treatment of any specific expenditure;

(h)vouchers or other proofs of receipts or payments, which are defective or have been lost or damaged;

(i)assets which accrue to the state by operation of any law; or

(j)any other matter that may facilitate the application of this Act.

(3)Regulations in terms of subsection (1) or (2) may prescribe matters for which the prior approval of a treasury must be obtained.

(4)The National Treasury may make regulations or issue instructions applicable to all institutions to which this Act applies concerning—

(a)any matter that may be prescribed for all institutions in terms of this Act;

(b)financial management and internal control;

(c)the determination of a framework for an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost-effective;

(d)audit committees, their appointment and their functioning;

(e)internal audit components and their functioning;

(f)the administration of this Act; and

(g)any other matter that may facilitate the application of this Act.

(5)A treasury regulation or instruction in terms of this section may—

(a)differentiate between different categories of—

(i)institutions to which this Act applies;

(ii)accounting officers; or

(iii)accounting authorities; or

(b)be limited in its application to a specific category of—

(i)institutions to which this Act applies;

(ii)accounting officers; or

(iii)accounting authorities.

77. Audit committees

An audit committee—

(a)must consist of at least three persons of whom, in the case of a department—

(i)one must be from outside the public service;

(ii)the majority may not be persons in the employ of the department, except with the approval of the relevant treasury; and[subparagraph (ii) substituted by section 40(a) of Act 29 of 1999]

(iii)the chairperson may not be in the employ of the department;

(b)must meet at least twice a year; and

(c)may be established for two or more departments or institutions if the relevant treasury considers it to be more economical.[paragraph (c) substituted by section 40(b) of Act 29 of 1999]

78. Publishing of draft treasury regulations for public comment

Draft regulations in terms of section 76 must be published for public comment in the national Government Gazette before their enactment.

79. Departures from treasury regulations, instructions or conditions

The National Treasury may on good grounds approve a departure from a treasury regulation or instruction or any condition imposed in terms of this Act and must promptly inform the Auditor-General in writing when it does so.

80. Determination of interest rates for debt owing to state

(1)he Minister, by notice in the national Government Gazette, must determine—

(a)a uniform interest rate applicable to loans granted out of a Revenue Fund; and

(b)a uniform interest rate applicable to all other debts which must be paid into a Revenue Fund.

[subsection (1) substituted by section 41 of Act 29 of 1999]

(2)An interest rate determined in terms of subsection (l)(b) may differentiate between different categories of debt.

Chapter 10
Financial misconduct

Part 1 – Disciplinary proceedings

81. Financial misconduct by officials in departments and constitutional institutions

(1)An accounting officer for a department or a constitutional institution commits an act of financial misconduct if that accounting officer willfully or negligently—

(a)fails to comply with a requirement of section 38, 39, 40, 41 or 42; or

(b)makes or permits an unauthorised expenditure, an irregular expenditure or a fruitless and wasteful expenditure.

(2)An official of a department, a trading entity or a constitutional institution to whom a power or duty is assigned in terms of section 44 commits an act of financial misconduct if that official willfully or negligently fails to exercise that power or perform that duty.

82. Financial misconduct by treasury officials

An official of a treasury to whom a power or duty is assigned in terms of section 10 or 20 commits an act of financial misconduct if that official wilfully or negligently fails to exercise that power or perform that duty.[section 82 substituted by section 42 of Act 29 of 1999]

83. Financial misconduct by accounting authorities and officials of public entities

(1)The accounting authority for a public entity commits an act of financial misconduct if that accounting authority willfully or negligently—

(a)fails to comply with a requirement of section 50, 51, 52, 53, 54 or 55; or

(b)makes or permits an irregular expenditure or a fruitless and wasteful expenditure.

(2)If the accounting authority is a board or other body consisting of members, every member is individually and severally liable for any financial misconduct of the accounting authority.

(3)An official of a public entity to whom a power or duty is assigned in terms of section 56 commits an act of financial misconduct if that official willfully or negligently fails to exercise that power or perform that duty.

(4)Financial misconduct is a ground for dismissal or suspension of, or other sanction against, a member or person referred to in subsection (2) or (3) despite any other legislation.

84. Applicable legal regime for disciplinary proceedings

A charge of financial misconduct against an accounting officer or official referred to in section 81 or 83, or an accounting authority or a member of an accounting authority or an official referred to in section 82, must be investigated, heard and disposed of in terms of the statutory or other conditions of appointment or employment applicable tc that accounting officer or authority, or member or official, and any regulations prescribed by the Minister in terms of section 85.

85. Regulations on financial misconduct procedures

(1)The Minister must make regulations prescribing—

(a)the manner, form and circumstances in which allegations and disciplinary and criminal charges of financial misconduct must be reported to the National Treasury, the relevant provincial treasury and the Auditor-General, including—

(i)particulars of the alleged financial misconduct; and

(ii)the steps taken in connection with such financial misconduct;

[pararaph (a) amended by section 43(a) of Act 29 of 1999]

(b)matters relating to the investigation of allegations of financial misconduct;

(c)the circumstances in which the National Treasury or a provincial treasury may direct that disciplinary steps be taken or criminal charges be laid against a person for financial misconduct;[paragraph (c) substituted by section 43(b) of Act 29 of 1999]

(d)the circumstances in which a disciplinary board which hears a charge of financial misconduct must include a person whose name appears on a list of persons with expertise in state finances or public accounting compiled by the National Treasury;

(e)the circumstances in which the findings of a disciplinary board and any sanctions imposed by the board must be reported to the National Treasury, the relevant provincial treasury and the Auditor-General; and[paragraph (e) substituted by section 43(c) of Act 29 of 1999]

(f)any other matters to the extent necessary to facilitate the object of this Chapter.

(2)A regulation in terms of subsection (1) may—

(a)differentiate between different categories of—

(i)accounting officers;

(ii)accounting authorities;

(iii)officials; and

(iv)institutions to which this Act applies; and

(b)be limited in its application to a particular category of accounting officers, accounting authorities, officials or institutions only.

Part 2 – Criminal proceedings

86. Offences and penalties

(1)An accounting officer is guilty of an offence and liable on conviction to a fine, or to imprisonment for a period not exceeding five years, if that accounting officer willfully or in a grossly negligent way fails to comply with a provision of section 38, 39 or 40.

(2)An accounting authority is guilty of an offence and liable on conviction to a fine, or to imprisonment for a period not exceeding five years, if that accounting authority wilfully or in a grossly negligent way fails to comply with a provision of section 50, 51 or 55.

(3)Any person, other than a person mentioned in section 66(2) or (3), who purports to borrow money or to issue a guarantee, indemnity or security for or on behalf of a department, public entity or constitutional institution, or who enters into any other contract which purports to bind a department, public entity or constitutional institution to any future financial commitment, is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years.

Chapter 11
Accounting Standards Board

87. Establishment

(1)The Minister by regulation in terms of section 91 must establish a board to be known as the Accounting Standards Board.

(2)The Accounting Standards Board is a juristic person.

88. Composition

(1)The Accounting Standards Board consists of no more than 10 members as the Minister may determine.

(2)The Minister, after consulting the Auditor-General, appoints the members of the Board.

(3)The Board may establish its own operating procedures.

89. Functions of Board

(1)The Accounting Standards Board must—

(a)set standards of generally recognised accounting practice as required by section 216(1)(a) of the Constitution, for the annual financial statements of—

(i)departments;

(ii)public entities;

(iii)constitutional institutions;

(iv)municipalities and boards, commissions, companies, corporations, funds or other entities under the ownership control of a municipality; and

(v)Parliament and the provincial legislatures;[subparagraph (v) substituted by section 44 of Act 29 of 1999]

(b)prepare and publish directives and guidelines concerning the standards set in terms of paragraph (a);

(c)recommend to the Minister effective dates of implementation of these standards for the different categories of institutions to which these standards apply; and

(d)perform any other function incidental to advancing financial reporting in the public sector.

(2)In setting standards the Board must take into account all relevant factors, including—

(a)best accounting practices, both locally and internationally; and

(b)the capacity of the relevant institutions to comply with the standards.

(3)The Board may set different standards for different categories of institutions to which these standards apply.

(4)The standards set by the Board must promote transparency in and effective management of revenue, expenditure, assets and liabilities of the institutions to which these standards apply.

90. Powers of Board

The Accounting Standards Board may do all that is necessary or expedient to perform its functions effectively, which includes the power to—

(a)determine its own staff establishment and appoint employees to posts on its staff establishment;

(b)obtain the services of any person or entity to perform any specific act or function;

(c)confer with any person or entity;

(d)acquire or dispose of any right in or to property, but ownership in immovable property may be acquired or disposed of only with the consent of the Minister;

(e)insure itself against any loss, damage, risk or liability;

(f)perform legal acts, or institute or defend any legal action in its own name;

(g)do research and publish reports; and

(h)do anything that is incidental to the exercise of any of its powers.

91. Regulations on accounting standards of Board

(1)The Minister, after consulting the Auditor-General, may make regulations—

(a)concerning the qualifications, remuneration, term of office and removal of members of the Accounting Standards Board, the filling of vacancies, the chairperson of the Board, and the finances and administration of the Board;

(b)prescribing the standards set by the Board in terms of section 89; and

(c)concerning any other matter that may facilitate the proper functioning of the Board or the implementation of those standards.

(2)The Minister must consult the Board on the implementation date of a regulation made in terms of subsection (l)(b).

(3)Different regulations may be made in terms of subsection (1)(b) for different categories of institutions to which the standards set in terms of section 89 apply.

(4)Draft regulations prescribing standards in terms of subsection (1)(b) must be published for public comment in the national Government Gazette before their enactment.

Chapter 12
Miscellaneous

92. Exemptions

The Minister, by notice in the national Government Gazette, may exempt any institution to which this Act applies, or any category of those institutions, from any specific provisions of this Act for a period determined in the notice.

93. Transitional provisions

(1)Anything done in terms of a provision of the Exchequer Act, 1975 (Act No. 66 of 1975), which can be done in terms of a provision of this Act, must be regarded as having been done in terms of this Act.

(2)All treasury regulations and instructions made or issued in terms of the Exchequer Act, 1975, remain in force until repealed in terms of section 76 of this Act.

(3)Until the Accounting Standards Board is established, the National Treasury may perform the functions of the Board.

(4)The provisions of the Revenue Funds Interim Arrangements Act, 1997 (Act No. 95 of 1997), despite the fact that they have lapsed, must be regarded as forming part of this Act until 1 April 2000.

94. Repeal of legislation

The legislation mentioned in Schedule 6 is repealed to the extent specified in the third column.

95. Short title and commencement

This Act is called the Public Finance Management Act, 1999, and takes effect on 1 April 2000 except—

(a)Chapter 11 and section 93(4), which take effect on the date of publication of this Act; and

(b)those provisions determined by the Minister by notice in the national Government Gazette, which will take effect on a date determined in the notice, but which may not be a date later than 1 April 2003.

Schedule 1

Constitutional institutions

[Schedule 1 amended by General Notice 1863 of 2001]The Public Protector.The Human Rights Commission.The Commission for the Promotion and Protection of the Rights of Cultural, Religious and Linguistic Communities.The Commission for Gender Equality.The Independent Electoral Commission.The Independent Broadcasting Authority.Independent Communications Authority of South Africa["Independent Communications Authority of South Africa" inserted by General Notice 1863 of 2001]The Financial and Fiscal Commission.The Commission on the Remuneration of Persons Holding Public Office.The Pan South African Language Board.The Municipal Demarcation Board.

Schedule 2

Major public entities

[Schedule 2 amended by General Notice 1863 of 2001]Air Traffic and Navigation Services CompanyAirports CompanyAlexander Bay Development CorporationArmaments Corporation of South AfricaAtomic Energy Corporation of South Africa LimitedCentral Energy Fund (Pty) Limited["Central Energy Fund (Pty) Limited", previously "Central Energy Fund", amended by General Notice 1863 of 2001]DENELDevelopment Bank of Southern AfricaESKOMIndependent Development TrustIndustrial Development Coloration of South Africa LimitedLand and Agricultural Bank of South Africa["SA Abattoir Corporation" deleted by General Notice 1863 of 2001]SA Broadcasting Corporation["SA Broadcasting Corporation", previously "SA Broadcasting Commission", amended by General Notice 1863 of 2001]SA Forestry Company LimitedSA Post Office LimitedTelkom SA LimitedTransnet LimitedTrans-Caledon Tunnel AuthorityAny subsidiary or entity under the ownership control of the above public entities

Schedule 3

Other public entities

Part A – National public entities

[Part A amended by Government Notice 187 of 2001, by General Notice 402 of 2001, by General Notice 1397 of 2001, by Government Notice 504 of 2001 and by General Notice 1863 of 2001]

Accounting Standards BoardAfrica Institute of South Africa, Pretoria["Africa Institute of South Africa, Pretoria" inserted by General Notice 402 of 2001]Afrikaanse Taalmuseum, Paarl["Afrikaanse Taalmuseum, Paarl" inserted by General Notice 402 of 2001]["Agricultural Credit Board" deleted by General Notice 1863 of 2001]Agricultural Research CouncilAir Services Licensing CouncilBanking Sector Education and Training Authority["Banking Sector Education and Training Authority" inserted by General Notice 402 of 2001]Board on Tariffs and TradeBusiness Arts of South Africa, Johannesburg["Business Arts of South Africa, Johannesburg" inserted by General Notice 402 of 2001]Cape Performing Arts Board (CAPAB), Cape Town["Cape Performing Arts Board (CAPAB), Cape Town" inserted by General Notice 402 of 2001]Caste Control Board["Caste Control Board", previously "Castle Management Board", inserted by General Notice 1397 of 2001 and amended by General Notice 1863 of 2001]Certification Council for Technikon EducationChemical industries Education and Training Authority["Chemical industries Education and Training Authority" inserted by General Notice 402 of 2001]Clothing, Textiles, Footwear and Leather Sector Education and Training Authority["Clothing, Textiles, Footwear and Leather Sector Education and Training Authority" inserted by General Notice 402 of 2001]Commission for Conciliation, Mediation & ArbitrationCompensation BoardCompensation Fund, including Reserve Fund["Compensation Fund, including Reserve Fund" inserted by General Notice 402 of 2001]Competition BoardCompetition Commission["Competition Commission" inserted by General Notice 402 of 2001]Competition Tribunal["Competition Tribunal" inserted by General Notice 402 of 2001]Construction Education and Training Authority["Construction Education and Training Authority" inserted by General Notice 402 of 2001]Council for GeoscienceCouncil for Medical Schemes["Council for Medical Schemes" inserted by General Notice 402 of 2001]["Council for Mineral Technology (Mintek)" deleted by Government Notice 504 of 2001]Council for Nuclear Safety["Council for Scientific and Industrial Research" deleted by Government Notice 504 of 2001]Council on Higher Education["Council on Higher Education" inserted by General Notice 402 of 2001]Cross-Border Road Transport Agency["Cross-Border Road Transport Agency" inserted by General Notice 1397 of 2001]Diplomacy, Intelligence, Defence and Trade -& Industry Sector Education and Training Authority["Diplomacy, Intelligence, Defence and Trade & Industry Sector Education and Training Authority" inserted by General Notice 402 of 2001]Education, Training and Development Practices Sector Education and Training Authority["Education, Training and Development Practices Sector Education and Training Authority" inserted by General Notice 402 of 2001]Employment’s Condition Commission["Employment’s Condition Commission" inserted by General Notice 402 of 2001]Energy Sector Education and Training Authority["Energy Sector Education and Training Authority" inserted by General Notice 402 of 2001]Engelenburg House Art Collection, Pretoria["Engelenburg House Art Collection, Pretoria" inserted by General Notice 402 of 2001]English Dictionary Unit of South Africa, Grahamstown["English Dictionary Unit of South Africa, Grahamstown" inserted by General Notice 402 of 2001]Estate Agency Affairs Board["Estate Agency Affairs Board" inserted by General Notice 1397 of 2001]Export Credit Reinsurance Fund["Export Credit Reinsurance Fund" inserted by General Notice 1397 of 2001]Film and Publication Board["Film and Publication Board" inserted by General Notice 1397 of 2001]Film & Publications Review Board["Film & Publications Review Board" inserted by General Notice 402 of 2001]Financial and Accounting Services Training Authority["Financial and Accounting Services Training Authority" inserted by General Notice 402 of 2001]Financial Services BoardFood and Beverages Manufacturing Industry Sector Education and Training Authority["Food and Beverages Manufacturing Industry Sector Education and Training Authority" inserted by General Notice 402 of 2001]Forest Industries Sector Education and Training Authority["Forest Industries Sector Education and Training Authority" inserted by General Notice 402 of 2001]Foundation for Education, Science and Technology, Pretoria["Foundation for Education, Science and Technology, Pretoria" inserted by General Notice 402 of 2001]Foundation for Research and Development["Foundation for Research and Development" inserted by General Notice 402 of 2001]Health and Welfare Sector Education and Training Authority["Health and Welfare Sector Education and Training Authority" inserted by General Notice 402 of 2001]Human Sciences Research CouncilImmigrants Selection Board["Immigrants Selection Board" inserted by General Notice 402 of 2001]Independent Communications Authority["Independent Communications Authority" inserted by General Notice 402 of 2001 and deleted by General Notice 1863 of 2001]Information Systems, Electronics and Telecommunications Technologies Training Authority["Information Systems, Electronics and Telecommunications Technologies Training Authority" inserted by General Notice 402 of 2001]Ingonyama Trust Board["Ingonyama Trust Board" inserted by General Notice 402 of 2001]Insurance Sector Education and Training Authority["Insurance Sector Education and Training Authority" inserted by General Notice 402 of 2001]["Investment South Africa" inserted by General Notice 402 of 2001 and deleted by General Notice 1863 of 2001]JLB Institute of Itchyology["JLB Institute of Itchyology" inserted by General Notice 402 of 2001]Johannesburg Earth Summit["Johannesburg Earth Summit" inserted by General Notice 1397 of 2001]Judicial Services CommissionKwaZulu Ingonyama Trust["KwaZulu Ingonyama Trust" inserted by General Notice 402 of 2001]Legal Aid BoardLocal Government, Water and Related Services Sector Education and Training Authority["Local Government, Water and Related Services Sector Education and Training Authority" inserted by General Notice 402 of 2001]Manufacturing Advisory Council["Manufacturing Advisory Council" inserted by General Notice 1397 of 2001]Manufacturing Development Board["Manufacturing Development Board" inserted by General Notice 1397 of 2001]Manufacturing, Engineering and Related Services Education and Training Authority["Manufacturing, Engineering and Related Services Education and Training Authority" inserted by General Notice 402 of 2001]Marine Living Resources Fund["Marine Living Resources Fund" inserted by General Notice 402 of 2001]Market Theatre, Johannesburg["Market Theatre, Johannesburg" inserted by General Notice 402 of 2001]Media, Advertising, Publishing, Printing and Packaging Training Authority["Media, Advertising, Publishing, Printing and Packaging Training Authority" inserted by General Notice 402 of 2001]Mine Health & Safety Council["Mine Health & Safety Council" inserted by General Notice 402 of 2001]Mines and Works Compensation Fund["Mines and Works Compensation Fund" inserted by General Notice 402 of 2001]Mining Qualifications Authority["Mining Qualifications Authority" inserted by General Notice 402 of 2001]Municipal Infrastructure Investment Unit["Municipal Infrastructure Investment Unit" inserted by General Notice 1397 of 2001]Natal Museum, Pietermaritzburg["Natal Museum, Pietermaritzburg" inserted by General Notice 402 of 2001]National Agriculture Marketing CouncilNational Archives Commission["National Archives Commission" inserted by General Notice 402 of 2001]National Arts Council["National Arts Council" inserted by General Notice 402 of 2001]National Botanical Institute["National Botanical Institute" inserted by General Notice 402 of 2001]National Coordination Office of the Manufacturing Advisory Centre Programme—NAMAC["National Coordination Office of the Manufacturing Advisory Centre Programme—NAMAC" inserted by General Notice 402 of 2001]National Development Agency["National Development Agency" inserted by General Notice 402 of 2001]National Economic, Development and Labour CouncilNational Electricity RegulatorNational Electronic Media Institute of SA["National Electronic Media Institute of SA" inserted by General Notice 1397 of 2001]National Empowerment Fund["National Empowerment Fund" inserted by General Notice 402 of 2001]The National English Literary Museum, Grahamstown["The National English Literary Museum, Grahamstown" inserted by General Notice 402 of 2001]National Film and Video Foundation["National Film and Video Foundation" inserted by General Notice 402 of 2001]National Film BoardNational Gambling Board of SA["National Gambling Board of SA" inserted by General Notice 402 of 2001]National Heritage Council["National Heritage Council" inserted by General Notice 402 of 2001]National Home Builders Registration Council—NHBRC["National Home Builders Registration Council—NHBRC" inserted by General Notice 402 of 2001]SA Housing Development Board["SA Housing Development Board", previously "National Housing Board", amended by General Notice 1863 of 2001]National Housing Finance CorporationNational Library, Pretoria/Cape Town["National Library, Pretoria/Cape Town" inserted by General Notice 402 of 2001]National Lotteries Board["National Lotteries Board" inserted by General Notice 402 of 2001]National Monuments CouncilNational Museum, Bloemfontein["National Museum, Bloemfontein" inserted by General Notice 402 of 2001]Nationa! Nuclear Regulator["Nationa! Nuclear Regulator" inserted by General Notice 402 of 2001]National Parks BoardNational Productivity Institute["National Productivity Institute" inserted by General Notice 402 of 2001]National Research Foundation["National Research Foundation" inserted by General Notice 402 of 2001]SA National Roads Agency["SA National Roads Agency", previously "National Road Fund" amended by General Notice 1863 of 2001]National Small Business CouncilNational Student Financial Aid Scheme["National Student Financial Aid Scheme" inserted by General Notice 402 of 2001]National Urban Reconstruction and Housing Agency—NURCHA["National Urban Reconstruction and Housing Agency—NURCHA" inserted by General Notice 402 of 2001]National Year 2000 Decision Support Centre["National Year 2000 Decision Support Centre" inserted by General Notice 402 of 2001]National Youth CommissionNational Zoological Gardens of SA, Pretoria["National Zoological Gardens of SA, Pretoria" inserted by General Notice 402 of 2001]Nelson Mandela Museum, Umtata["Nelson Mandela Museum, Umtata" inserted by General Notice 402 of 2001]Northern Flagship Institution, Pretoria["Northern Flagship Institution, Pretoria" inserted by General Notice 402 of 2001]Performing Arts Council Orange Free State (PACOFS), Bloemfontein["Performing Arts Council Orange Free State (PACOFS), Bloemfontein" inserted by General Notice 402 of 2001]The Playhouse Company, Durban["The Playhouse Company, Durban" inserted by General Notice 402 of 2001]Police, Private Security, Legal and Correctional Services Training Authority["Police, Private Security, Legal and Correctional Services Training Authority", previously "Police, Private Security, Legal and Correctional Services", amended by General Notice 1863 of 2001]["Police, Private Security, Legal and Correctional Services" inserted by General Notice 402 of 2001]Primary Agricultural Education and Training Authority["Primary Agricultural Education and Training Authority" inserted by General Notice 402 of 2001]Public Investment Commissioners["Public Investment Commissioners" inserted by General Notice 1397 of 2001]["Public Protector" inserted by General Notice 402 of 2001 and deleted by General Notice 1863 of 2001]Public Services Sector Education and Training Authority["Public Services Sector Education and Training Authority" inserted by General Notice 402 of 2001]Robben Island Museum, Cape Town["Robben Island Museum, Cape Town" inserted by General Notice 402 of 2001]Road Accident FundSA Blind Workers Organization, Johannesburg["SA Blind Workers Organization, Johannesburg" inserted by General Notice 402 of 2001]["SA Bureau of Standards" deleted by Government Notice 504 of 2001]SA Certification CouncilSA Civil Aviation Authority["SA Communications Regulatory Authority" inserted by General Notice 402 of 2001 and deleted by General Notice 1863 of 2001]SA Council for Architects["SA Council for Architects" inserted by General Notice 1397 of 2001]SA Council for Educators["SA Council for Educators" inserted by General Notice 402 of 2001]SA Diamond Board["SA Diamond Board" inserted by General Notice 402 of 2001]SA Excellence Foundation["SA Excellence Foundation" inserted by General Notice 402 of 2001]SA Geographical Names Commission["SA Geographical Names Commission" inserted by General Notice 402 of 2001]SA Heritage Resources Agency, Cape Town["SA Heritage Resources Agency, Cape Town" inserted by General Notice 402 of 2001]SA Housing Development BoardSA Housing FundSA Housing Trust LimitedSA Institute for Drug-free Sport["SA Institute for Drug-free Sport" inserted by General Notice 402 of 2001]SA Library for the Blind, Grahamstown["SA Library for the Blind, Grahamstown" inserted by General Notice 402 of 2001]SA Maritime Safety Authority["SA Maritime Safety Authority" inserted by General Notice 402 of 2001]SA Medical Research Council["SA Nuclear Energy Corporation" inserted by General Notice 402 of 2001 and deleted by Government Notice 187 of 2001]SA National Accreditation System["SA National Accreditation System" inserted by General Notice 402 of 2001]SA Nuclear Energy Corporation["SA Nuclear Energy Corporation" inserted by General Notice 402 of 2001]SA Qualifications AuthoritySA Quality Institute["SA Quality Institute" inserted by General Notice 402 of 2001]SA Revenue ServiceSA Road BoardSA Road Safety CouncilSA Sport Commission["SA Sport Commission" inserted by General Notice 1397 of 2001]["SA Telecommunications Regulatory Authority" deleted by General Notice 1863 of 2001]SA Tourism BoardSecondary Agricultural Sector Education and Training Authority["Secondary Agricultural Sector Education and Training Authority" inserted by General Notice 402 of 2001]Servcon["Servcon" inserted by General Notice 402 of 2001]Services Sector Education and Training Authority["Services Sector Education and Training Authority" inserted by General Notice 402 of 2001]Social Housing Foundation["Social Housing Foundation" inserted by General Notice 1397 of 2001]Southern Flagship Institution, Cape Town["Southern Flagship Institution, Cape Town" inserted by General Notice 402 of 2001]Special Investigation Unit["Special Investigation Unit" inserted by General Notice 402 of 2001]State Information Technology AgencyState Theatre, Pretoria["State Theatre, Pretoria" inserted by General Notice 402 of 2001]Thubelisha Homes["Thubelisha Homes" inserted by General Notice 402 of 2001]Tourism and Hospitality Education and Training Authority["Tourism and Hospitality Education and Training Authority" inserted by General Notice 402 of 2001]Transport Education and Training Authority["Transport Education and Training Authority" inserted by General Notice 402 of 2001]Unemployment Insurance FundUniversal Service Agency["Universal Service Agency", previously "Universal Services Agency" inserted by General Notice 402 of 2001 and amended by General Notice 1863 of 2001]Universal Services Fund["Universal Services Fund" inserted by General Notice 402 of 2001]Urban Transport Fund["Urban Transport Fund" inserted by General Notice 1397 of 2001]Voortrekker Museum, Pietermaritzburg["Voortrekker Museum, Pietermaritzburg" inserted by General Notice 402 of 2001]Wage BoardWar Museum of the Boer Republics, Bloemfontein["War Museum of the Boer Republics, Bloemfontein" inserted by General Notice 402 of 2001]Water Research CommissionWilliam Humphreys Art Gallery["William Humphreys Art Gallery" inserted by General Notice 402 of 2001]Wholesale and Retail Sector Education and Training Authority["Wholesale and Retail Sector Education and Training Authority" inserted by General Notice 402 of 2001]Woordeboek van die Afrikaanse Taal (WAT), Paarl["Woordeboek van die Afrikaanse Taal (WAT), Paarl" inserted by General Notice 402 of 2001]Any subsidiary or entity under the ownership control of the above public entities

Part B – National government business enterprises

[Part B amended by General Notice 402 of 2001, by Government Notice 504 of 2001 and by General Notice 1863 of 2001]Albany Coast Water Board["Albany Coast Water Board", previously "Albaniekus Waterraad", amended by General Notice 1863 of 2001]Amatola Water Board["Amatola Water Board", previously "Amatola Water", inserted by General Notice 402 of 2001 and amended by General Notice 1863 of 2001]Aventura["Aventura" inserted by General Notice 402 of 2001]Bala Farms (Pty) Ltd["Bala Farms Pty) Ltd", previously "Bala-Bala Farms (Pty) Ltd", amended by General Notice 1863 of 2001]Bloem Water["Bosveld Waterraad" renamed "Lepelle Northern Water" by General Notice 1863 of 2001]Bushbuckridge Water Board["Bushbuckridge Water" inserted by General Notice 402 of 2001 and amended by General Notice 1863 of 2001]Council for Mineral Technology (Mintek)["Council for Mineral Technology (Mintek)" inserted by Government Notice 504 of 2001]Council for Scientific and Industrial Research["Council for Scientific and Industrial Research" inserted by Government Notice 504 of 2001]Sedibeng Water["Sedibeng Water", previously "Goudveld Water", amended by General Notice 1863 of 2001]Ikangala Water["Ikangala Water" inserted by General Notice 1863 of 2001]Iniala Farms (Pty) LtdTrade and Investment South Africa["Trade and Investment South Africa", previously "Investment South Africa", inserted by General Notice 402 of 2001 and amended by General Notice 1863 of 2001]Kalahari East Water Board["Kalahari East Water Board", previously "Kalahari-Oos Waterraad", amended by General Notice 1863 of 2001]Kalahari West Water Board["Kalahari West Water Board", previously "Kalahari-Wes Waterraad", amended by General Notice 1863 of 2001]["Karos-Geelkoppen Waterraad" deleted by General Notice 1863 of 2001]Khula EnterprisesLanok (Pty) LtdLepelle Northern Water["Lepelle Northern Water", previously "Bosveld Waterraad", "Noord Transvaal Water / Meetse" and "Phalaborwa Water", inserted by General Notice 1863 of 2001]Magalies WaterMhlathuze WaterMjindi Farming (Pty) LtdMpendle-Ntambanana Agricultural Company (Pty) LtdNamakwa WaterNcera Farms (Pty) Ltd["Noord Transvaal Water / Meetse" renamed "Lepelle Northern Water" by General Notice 1863 of 2001]North West Water Supply Authority Board["North West Water Supply Authority Board" inserted by General Notice 1863 of 2001]Ntsika EnterprisesOnderstepoort Biological Products["Onderstepoort Biological Products" inserted by General Notice 402 of 2001]Overberg WaterPelladrift Water Board["Pelladrift Water Board", previously "Pelladrift Water", amended by General Notice 1863 of 2001]["Phalaborwa Water" renamed "Lepelle Northern Water" by General Notice 1863 of 2001]Rand Water Board["Rand Water", previously "Rand Water Board", amended by General Notice 1863 of 2001]SA Bureau of Standards["SA Bureau of Standards" inserted by Government Notice 504 of 2001]SA Rail Commuter Corporation LimitedSasria["Sasria" inserted by General Notice 402 of 2001]Sentech["Sentech" inserted by General Notice 402 of 2001]Umgeni Water["Umgeni Water", previously "Umgeni Water Board", amended by General Notice 1863 of 2001]Any subsidiary or entity under the ownership control of the above public entities

Part C – Provincial public entities

[Part C added by section 45 of Act 29 of 1999, amended by General Notice 402 of 2001, by General Notice 1397 of 2001 and by General Notice 1863 of 2001]

Eastern Cape

Centre for Investment and Marketing in the Eastern CapeEastern Cape Agricultural BankEastern Cape Appropriate Technology UnitEastern Cape Arts CouncilEastern Cape Consumer Affairs Court["Eastern Cape Development Corporation" deleted by General Notice 1863 of 2001]Eastern Cape Development TribunalEastern Cape Gambling and Betting BoardEastern Cape Liquor BoardEastern Cape Local Road Transport BoardEastern Cape MuseumsEastern Cape Provincial Housing BoardEastern Cape Provincially Aided LibrariesEastern Cape Regional AuthoritiesEastern Cape Socio-Economic Consultative CouncilEastern Cape Tender BoardEastern Cape Tourism BoardEastern Cape Township Board

Free State

Free State Mangaung Nursing CollegeFree State Rural FoundationFree State Rural Strategy UnitFree State Liquor BoardFree State Gambling and Gaming BoardFree State Tender BoardFree State Tourism BoardFree State Youth Commission

Gauteng

Gauteng Agriculture and Farming Development Trust["Gauteng Agriculture and Farming Development Trust" inserted by General Notice 1863 of 2001]Gauteng Economic Development AgencyGauteng Gambling BoardGauteng Tourism AuthorityGauteng Consumer Affairs CourtGauteng Development TribunalGauteng Education and Training BoardGauteng Municipal Demarcation BoardGauteng Provincial Housing BoardGauteng Services Appeal BoardGauteng Townships Board

KwaZulu-Natal

KwaZulu-Natal Appeals TribunalKwaZulu-Natal Development & Services BoardKwaZulu-Natal Development TribunalKwaZulu-Natal Gambling BoardKwaZulu-Natal House of Traditional LeadersKwaZulu-Natal Monuments CouncilNatal Sharks BoardKwaZulu-Natal Private Townships BoardKwaZulu-Natal Town and Regional Planning CommissionKwaZulu-Natal Townships BoardKwaZulu-Natal Provincial Peace CommitteeKwaZulu-Natal Tender BoardKwaZulu-Natal Tourism AuthorityKwaZulu-Natal Liquor BoardKwaZulu-Natal Conservation ServicesKwaZulu-Natal Local Roads Transportation BoardKwaZulu-Natal Marketing InitiativeKwaZulu-Natal Economic CouncilKwaZulu-Natal Taxi Task TeamKwaZulu-Natal International Airport Development InitiativeKwaZulu-Natal Youth Commission["KwaZulu-Natal Youth Commission" inserted by General Notice 402 of 2001]S.A. Life SavingNatal Trust FundNatal Arts Trust

Mpumalanga:

Mpumalanga Gambling BoardMpumalanga Housing BoardMpumalanga Investment Initiative["Mpumalanga Investment Initiative" inserted by General Notice 1397 of 2001]Mpumalanga Parks BoardMpumalanga Tender Board

Northern Cape:

Northern Cape Economic Development UnitNorthern Cape Gambling BoardNorthern Cape Housing BoardNorthern Cape Liquor BoardNorthern Cape Local Transportation BoardNorthern Cape Provincial Tender BoardNorthern Cape Tourism AuthorityNorthern Cape Youth Commission

Northern Province

Northern Province Agricultural and Rural Development CorporationNorthern Province Appeal TribunalsNorthern Province Development TribunalsNorthern Province Panel of MediatorsNorthern Province Planning CommissionNorthern Province Provincial Tender BoardNorthern Province Roads Agency["Northern Province Roads Agency" inserted by General Notice 402 of 2001]Northern Province Tourism BoardNorthern Province Gaming BoardNorthern Province Liquor BoardNorthern Province Local Business CentresNorthern Province Housing BoardNorthern Province Investment InitiativeGateway International Airport

North West:

NW Agricultural Services CorporationNW Arts CouncilNW Communication ServiceNW Mmabana Cultural FoundationNW OmbudsmanNW Gambling BoardNW Tender BoardNW Parks and Tourism BoardNW Housing Corporation

Western Cape

WC Gambling and Racing BoardWC Housing Development BoardWC Investment and Trade Promotion AgencyWC Liquor BoardWC Provincial Development CouncilWC Provincial Tender BoardWC Tourism BoardWestern Cape Cultural Commission["Western Cape Cultural Commission" inserted by General Notice 1397 of 2001]Western Cape Language Committee["Western Cape Language Committee" inserted by General Notice 1397 of 2001]Western Cape Nature Conservation Board["Western Cape Nature Conservation Board" inserted by General Notice 402 of 2001]Any subsidiary or entity under the ownership control of above public entities.

Part D – Provincial Government Business Enterprises

[Part D added by section 45 of Act 29 of 1999, amended by Government Notice 799 of 2011, by General Notice 402 of 2001 and by General Notice 1863 of 2001]

Entity:Algoa Bus CompanyEastern Cape Development Corporation["Eastern Cape Development Corporation" inserted by General Notice 1863 of 2001]Free State Agri-Eco (Pty) LtdFree State Development CorporationIthala Finance Corporation["Ithala Finance Corporation", previously "KwaZulu-Natal Finance & Investment Corporation", amended by General Notice 1863 of 2001]KwaZulu-Natal Mjindi Farming (Pty) LtdKwaZulu Transport Corporation Ltd["KwaZulu Transport Corporation Ltd" inserted by General Notice 402 of 2001]Mayibuye Transport CorporationMjindi Farming (Pty) Ltd["Mjindi Farming (Pty) Ltd" inserted by General Notice 1863 of 2001]Mpendle Ntambanana Agricultural Company (Pty) Ltd["Mpendle Ntambanana Agricultural Company (Pty) Ltd" inserted by General Notice 1863 of 2001]Mpumalanga Economic Empowerment Corporation["Mpumalanga Economic Empowerment Corporation", previously "Mpumalanga Finance Corporation" and "Mpumalanga Development Corporation", amended by General Notice 1863 of 2001]NW Development CorporationNatal Trust Farms (Pty) LtdNorthwest Transport Investments (Pty) Ltd["Northwest Transport Investments (pty) Ltd" inserted by Government Notice 799 of 2011]Northern Province Development CorporationAny subsidiary or entity under the ownership control of the above public entities.

Schedule 4 (In terms of section 13(1) or 22(1))

Exclusions from revenue funds

1.SA Schools Act (covering school fees)

2.Fines and estreated bails paid in respect of offences and alledged offences in terms of—

(a)by-laws enacted by municipalities; or

(b)national or provincial legislation, the administration of which is assigned to municipalities.

[Schedule 4 amended by section 46 of Act 29 of 1999 and by section 121 of Act 32 of 2000]

Schedule 5

Direct charges against National Revenue Fund

Payments in terms of the following Acts:

1.Remuneration of Public Office Bearers Act, 1998 (Act No. 20 of 1998) (Covering the President’s salary and the salaries of members of Parliament sections 2(7) and 3(7));

2.Remuneration and Allowances of Deputy Presidents, Ministers and Deputy Ministers Act, 1994 (Act 53 of 1994) (Covering the salary of the Deputy President section 4(a));

3.Judges’ Remuneration and Conditions of Employment Act, 1989 (Act 88 of 1989) (Covering salaries and allowances of Judges and Judges seconded to governments of other countries in terms of section 2).

Schedule 6 (Section 87)

Repeal of legislation

No. and year of Act	Short title	Extent of repeal
(a) Act No. 66 of 1975	Exchequer Act, 1975	The whole, except sections 28, 29, 30
Act No. 106 of 1976	Financial Arrangements with the Transkei Act, 1976	The whole
Act No. 93 of 1977	Financial Arrangements with Boputhtastwana Act, 1977	The whole
Act No. 105 of 1979	Financial Arrangements with Vends Act, 1979	The whole
Proclamation No. R.85 of 1968	South West Africa Constitution Act, 1968 (Act No. 39 of 1968)	Part 3
Act No. 67 of 1980	Railways and Harbours Acts Amendment Act, 1980	Section 19
Act No. 29 of 1981	Railways and Harbours Acts Amendment Act, 1981	Section 21
Act No. 118 of 1981	Financial Arrangements with Ciskei Act, 1981	The whole
Act No. 100 of 1984	Exchequer and Audit Amendment Act, 1984	The whole
Act No. 9 of 1989	Legal Succession of the South African Transport Services Act, 1989	Schedule 2 Part 6 of the act insofar as it relates to the Exchequer Act, 1975
Act No. 120 of 1991	Finance Act, 1991	Sections 14, 15 and 16
Act No. 96 of 1992	Parr Appropriation Acts Abolition Act, 1992	The whole
Act No. 69 of 1993	Exchequre Amendment Act, 1993	The whole
Act No. 123 of 1993	Finance Act, 1993	The whole
Act No. 142 of 1993	Exchequer Second Amendment Act, 1993	The whole
Act No. 182 of 1993	Exchequer Third Amendment Act, 1993	The whole
Act No. 41 of 1994	Finance Act, 1994	Sections 17 and 18
(b) Act No. 93 of 1992	Reporting by Public Entities Act, 1992	The whole
(c) Act No. 66 of 1975	Exchequer and Audit Act, 1975	The whole insofar as it is in force in the area of the former Republic of Transkei
Act No. 102 of 1976	Finance Act, 1976	Sections 23, 24 and 25 insofar as it is in force in the area of the former Republic of Transkei
(d) Act No. 29 of 1992 (Bophuthatswana)	Exchequer Act, 1992	The whole
Act No. 16 of 1993 (Bophuthatswana)	Exchequer Amendment Act, 1993	The whole
(e) Act No. 66 of 1975	Exchequer and Audit Act, 1975	The whole insofar as it is in force in the area of the former Republic of Venda
Act No. 111 of 1977	Finance Act, 1977	Sections 9, 10 and 11 insofar as it is in force in the area of the former Republic of Venda
Act No. 94 of 1978	Finance Act, 1978	Sections 12, 13 and 14 insofar as it is in force in the area of the former Republic of Venda
Proclamation No. R.85 of 1979	Exchequer and Audit Proclamation	Sections 16 and 17 insofar as it is in force in the area of the former Republic of Venda
Act No. 21 of 1983 (Venda)	Exchequer and Audit Amendment Act, 1983	The whole
Act No. 18 of 1987 (Venda)	Exchequer and Audit Amendment Act, 1987	The whole
Act No. 28 of 1989 (Venda)	Exchequer and Audit Amendment Act, 1989	The whole
Proclamation No. 25 of 1993 (Venda)	Exchequer and Audit Amendment Act, 1993	The whole
(f) Act No. 28 of 1985 (Ciskei)	Exchequer and Audit Act, 1985	The whole

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History of this document

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24 May 2019 amendment not yet applied

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24 February 2017 amendment not yet applied

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01 April 2015 amendment not yet applied

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23 May 2014 amendment not yet applied

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01 April 2014 amendment not yet applied

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02 September 2013 amendment not yet applied

Amended by National Health Amendment Act, 2013

01 April 2013 amendment not yet applied

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15 March 2013 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 December 2012 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 April 2012 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

30 September 2011 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 April 2011 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

31 December 2010 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 July 2010 amendment not yet applied

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08 June 2010 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 April 2010 amendment not yet applied

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13 July 2009 amendment not yet applied

Amended by South African Airways Act, 2007

19 April 2009 amendment not yet applied

Amended by Financial Management of Parliament Act, 2009

01 April 2009 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

20 March 2009 amendment not yet applied

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19 September 2008 amendment not yet applied

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01 April 2008 amendment not yet applied

Amended by Public Service Amendment Act, 2007

01 February 2008 amendment not yet applied

Amended by Broadband Infraco Act, 2007

Amended by South African Express Act, 2007

04 January 2008 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

14 November 2007 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

20 July 2007 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

09 March 2007 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

20 October 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

28 July 2006 amendment not yet applied

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23 June 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

26 May 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

12 May 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

07 April 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

31 March 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

24 March 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

17 March 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

24 February 2006 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

25 November 2005 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

15 July 2005 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 July 2005 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

27 May 2005 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

25 June 2004 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 April 2004 amendment not yet applied

Amended by Public Audit Act, 2004

Amended by Public Finance Management Act, 1999: Amendment of Schedules

05 December 2003 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 November 2003 amendment not yet applied

Amended by Judicial Officers (Amendment of Conditions of Service) Act, 2003

17 April 2003 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 April 2003 amendment not yet applied

Amended by Public Finance Management Amendment Act, 1999

Commenced by Public Finance Management Act, 1999: Commencement

Note: See section 95(b)

15 November 2002 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

02 August 2002 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

01 August 2002 amendment not yet applied

Amended by Public Finance Management Amendment Act, 1999

Commenced by Public Finance Management Act, 1999: Commencement

Note: See section 95(b)

19 July 2002 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

17 May 2002 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

07 March 2002 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

30 November 2001 amendment not yet applied

Amended by Public Finance Management Act, 1999: Amendment of Schedules

31 August 2001

Amended by Public Finance Management Amendment Act, 1999

Commenced by Public Finance Management Act, 1999: Commencement

Note: Note: See section 95(b)

Read this version

24 August 2001 this version

Amended by Public Finance Management Act, 1999: Amendment of Schedules

08 June 2001

Amended by Public Finance Management Act, 1999: Amendment of Schedules

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01 June 2001

Amended by Public Finance Management Act, 1999: Amendment of Schedules

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01 April 2001

Amended by Public Finance Management Amendment Act, 1999

Amended by Public Finance Management Act, 1999: Amendment of Schedules

Commenced by Public Finance Management Act, 1999: Commencement

Note: See section 95(b)

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01 March 2001

Amended by Local Government: Municipal Systems Act, 2000

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16 February 2001

Amended by Public Finance Management Act, 1999: Amendment of Schedules

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01 April 2000

Amended by Public Finance Management Amendment Act, 1999

Amended by Public Finance Management Act, 1999: Amendment of Schedules

Commenced

Note: See section 95

Read this version

02 March 1999

Assented to

Published in Government Gazette 19814

Amended by Public Finance Management Amendment Act, 1999

Commenced

Note: See section 95(a)

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Subsidiary legislation

Title	Numbered title
Department of Transport: Procurement Information Related to COVID-19	Government Notice 875 of 2020
Exemption from Act and regulations	Government Notice 437 of 2020
Exemption from Act and regulations: Amendment	Government Notice 665 of 2020

Cited documents 7

Legislation 6

1.	Constitution of the Republic of South Africa, 1996	584 citations
2.	Legal Succession to the South African Transport Services Act, 1989	243 citations
3.	State Tender Board Act, 1968	80 citations
4.	Finance Act, 1993	13 citations
5.	Finance Act, 1991	12 citations
6.	Finance Act, 1978	8 citations

Documents citing this one 2185

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233.	Gauteng Provincial Gazette dated 2003-07-14 number 277
234.	Gauteng Provincial Gazette dated 2003-10-17 number 442
235.	Gauteng Provincial Gazette dated 2004-08-16 number 325
236.	Gauteng Provincial Gazette dated 2004-10-04 number 415
237.	Gauteng Provincial Gazette dated 2005-06-06 number 242
238.	Gauteng Provincial Gazette dated 2005-08-22 number 346
239.	Gauteng Provincial Gazette dated 2006-10-19 number 385
240.	Gauteng Provincial Gazette dated 2006-10-30 number 397
241.	Gauteng Provincial Gazette dated 2006-12-19 number 450
242.	Gauteng Provincial Gazette dated 2006-12-19 number 451
243.	Gauteng Provincial Gazette dated 2007-07-31 number 191
244.	Gauteng Provincial Gazette dated 2008-03-13 number 66
245.	Gauteng Provincial Gazette dated 2008-08-08 number 215
246.	Gauteng Provincial Gazette dated 2008-11-14 number 308
247.	Gauteng Provincial Gazette dated 2009-02-09 number 32
248.	Gauteng Provincial Gazette dated 2009-04-09 number 84
249.	Gauteng Provincial Gazette dated 2009-07-29 number 169
250.	Gauteng Provincial Gazette dated 2009-08-12 number 186
251.	Gauteng Provincial Gazette dated 2009-08-14 number 187
252.	Gauteng Provincial Gazette dated 2009-10-22 number 235
253.	Gauteng Provincial Gazette dated 2009-11-13 number 249
254.	Gauteng Provincial Gazette dated 2010-07-28 number 146
255.	Gauteng Provincial Gazette dated 2010-08-20 number 160
256.	Gauteng Provincial Gazette dated 2010-08-23 number 161
257.	Gauteng Provincial Gazette dated 2011-06-06 number 113
258.	Gauteng Provincial Gazette dated 2012-08-30 number 259
259.	Gauteng Provincial Gazette dated 2012-10-26 number 323
260.	Gauteng Provincial Gazette dated 2012-11-19 number 349
261.	Gauteng Provincial Gazette dated 2013-02-22 number 47
262.	Gauteng Provincial Gazette dated 2013-05-10 number 125
263.	Gauteng Provincial Gazette dated 2013-05-10 number 127
264.	Gauteng Provincial Gazette dated 2014-03-27 number 68
265.	Gauteng Provincial Gazette dated 2014-03-27 number 78
266.	Gauteng Provincial Gazette dated 2014-04-09 number 88
267.	Gauteng Provincial Gazette dated 2014-09-12 number 257
268.	Gauteng Provincial Gazette dated 2014-12-24 number 376
269.	Gauteng Provincial Gazette dated 2015-04-30 number 155
270.	Gauteng Provincial Gazette dated 2015-05-07 number 172
271.	Gauteng Provincial Gazette dated 2016-01-14 number 6
272.	Gauteng Provincial Gazette dated 2016-04-28 number 155
273.	Gauteng Provincial Gazette dated 2016-06-24 number 228
274.	Gauteng Provincial Gazette dated 2016-09-14 number 294
275.	Gauteng Provincial Gazette dated 2016-11-03 number 355
276.	Gauteng Provincial Gazette dated 2016-12-20 number 406
277.	Gauteng Provincial Gazette dated 2017-01-18 number 10
278.	Gauteng Provincial Gazette dated 2017-01-19 number 11
279.	Gauteng Provincial Gazette dated 2017-08-18 number 208
280.	Gauteng Provincial Gazette dated 2017-09-06 number 225
281.	Gauteng Provincial Gazette dated 2018-01-30 number 13
282.	Gauteng Provincial Gazette dated 2018-03-23 number 82
283.	Gauteng Provincial Gazette dated 2018-04-26 number 120
284.	Gauteng Provincial Gazette dated 2018-06-27 number 175
285.	Gauteng Provincial Gazette dated 2018-07-13 number 193
286.	Gauteng Provincial Gazette dated 2018-08-07 number 219
287.	Gauteng Provincial Gazette dated 2018-10-17 number 295
288.	Gauteng Provincial Gazette dated 2018-11-21 number 348
289.	Gauteng Provincial Gazette dated 2019-02-12 number 44
290.	Gauteng Provincial Gazette dated 2019-02-28 number 62
291.	Gauteng Provincial Gazette dated 2019-05-22 number 160
292.	Gauteng Provincial Gazette dated 2019-06-11 number 184
293.	Gauteng Provincial Gazette dated 2019-07-19 number 237
294.	Gauteng Provincial Gazette dated 2020-03-02 number 56
295.	Gauteng Provincial Gazette dated 2020-09-10 number 165
296.	Gauteng Provincial Gazette dated 2020-09-11 number 167
297.	Gauteng Provincial Gazette dated 2020-09-30 number 182
298.	Gauteng Provincial Gazette dated 2020-12-11 number 259
299.	Gauteng Provincial Gazette dated 2021-06-17 number 198
300.	Gauteng Provincial Gazette dated 2021-06-23 number 201
301.	Gauteng Provincial Gazette dated 2021-12-29 number 441
302.	Gauteng Provincial Gazette dated 2022-01-14 number 6
303.	Gauteng Provincial Gazette dated 2022-03-04 number 72
304.	Gauteng Provincial Gazette dated 2022-03-10 number 79
305.	Gauteng Provincial Gazette dated 2022-10-05 number 397
306.	Gauteng Provincial Gazette dated 2022-10-12 number 405
307.	KwaZulu-Natal Provincial Gazette dated 2004-09-09 number 6286
308.	KwaZulu-Natal Provincial Gazette dated 2005-07-22 number 6418
309.	KwaZulu-Natal Provincial Gazette dated 2005-09-08 number 6429
310.	KwaZulu-Natal Provincial Gazette dated 2005-11-10 number 6442
311.	KwaZulu-Natal Provincial Gazette dated 2005-12-05 number 6447
312.	KwaZulu-Natal Provincial Gazette dated 2005-12-28 number 6452
313.	KwaZulu-Natal Provincial Gazette dated 2006-01-09 number 6458
314.	KwaZulu-Natal Provincial Gazette dated 2006-04-21 number 6477
315.	KwaZulu-Natal Provincial Gazette dated 2006-05-31 number 6486
316.	KwaZulu-Natal Provincial Gazette dated 2006-12-27 number 6529
317.	KwaZulu-Natal Provincial Gazette dated 2007-04-26 number 6553
318.	KwaZulu-Natal Provincial Gazette dated 2007-11-14 number 50
319.	KwaZulu-Natal Provincial Gazette dated 2008-02-11 number 75
320.	KwaZulu-Natal Provincial Gazette dated 2008-06-10 number 112
321.	KwaZulu-Natal Provincial Gazette dated 2008-07-10 number 141
322.	KwaZulu-Natal Provincial Gazette dated 2008-09-19 number 173
323.	KwaZulu-Natal Provincial Gazette dated 2008-10-30 number 189
324.	KwaZulu-Natal Provincial Gazette dated 2008-11-27 number 199
325.	KwaZulu-Natal Provincial Gazette dated 2008-12-03 number 203
326.	KwaZulu-Natal Provincial Gazette dated 2008-12-19 number 212
327.	KwaZulu-Natal Provincial Gazette dated 2009-03-10 number 239
328.	KwaZulu-Natal Provincial Gazette dated 2009-03-12 number 238
329.	KwaZulu-Natal Provincial Gazette dated 2009-05-13 number 271
330.	KwaZulu-Natal Provincial Gazette dated 2009-06-04 number 284
331.	KwaZulu-Natal Provincial Gazette dated 2009-07-02 number 297
332.	KwaZulu-Natal Provincial Gazette dated 2009-08-14 number 320
333.	KwaZulu-Natal Provincial Gazette dated 2009-09-10 number 327
334.	KwaZulu-Natal Provincial Gazette dated 2011-09-21 number 638
335.	KwaZulu-Natal Provincial Gazette dated 2012-06-28 number 767
336.	KwaZulu-Natal Provincial Gazette dated 2012-08-23 number 804
337.	KwaZulu-Natal Provincial Gazette dated 2012-12-24 number 877
338.	KwaZulu-Natal Provincial Gazette dated 2013-02-21 number 903
339.	KwaZulu-Natal Provincial Gazette dated 2013-03-01 number 907
340.	KwaZulu-Natal Provincial Gazette dated 2013-05-29 number 954
341.	KwaZulu-Natal Provincial Gazette dated 2013-06-13 number 968
342.	KwaZulu-Natal Provincial Gazette dated 2013-07-26 number 992
343.	KwaZulu-Natal Provincial Gazette dated 2013-08-30 number 1015
344.	KwaZulu-Natal Provincial Gazette dated 2013-08-30 number 1016
345.	KwaZulu-Natal Provincial Gazette dated 2013-12-06 number 1064
346.	KwaZulu-Natal Provincial Gazette dated 2014-02-13 number 1093
347.	KwaZulu-Natal Provincial Gazette dated 2014-02-13 number 1094
348.	KwaZulu-Natal Provincial Gazette dated 2014-03-27 number 1116
349.	KwaZulu-Natal Provincial Gazette dated 2014-04-15 number 1133
350.	KwaZulu-Natal Provincial Gazette dated 2014-06-23 number 1161
351.	KwaZulu-Natal Provincial Gazette dated 2014-06-23 number 1162
352.	KwaZulu-Natal Provincial Gazette dated 2014-07-09 number 1182
353.	KwaZulu-Natal Provincial Gazette dated 2014-07-18 number 1188
354.	KwaZulu-Natal Provincial Gazette dated 2014-09-19 number 1229
355.	KwaZulu-Natal Provincial Gazette dated 2014-10-15 number 1252
356.	KwaZulu-Natal Provincial Gazette dated 2014-11-28 number 1275
357.	KwaZulu-Natal Provincial Gazette dated 2014-12-01 number 1278
358.	KwaZulu-Natal Provincial Gazette dated 2015-02-13 number 1308
359.	KwaZulu-Natal Provincial Gazette dated 2015-03-26 number 1343
360.	KwaZulu-Natal Provincial Gazette dated 2015-05-15 number 1364
361.	KwaZulu-Natal Provincial Gazette dated 2015-06-25 number 1391
362.	KwaZulu-Natal Provincial Gazette dated 2015-06-26 number 1395
363.	KwaZulu-Natal Provincial Gazette dated 2015-07-06 number 1401
364.	KwaZulu-Natal Provincial Gazette dated 2015-07-06 number 1402
365.	KwaZulu-Natal Provincial Gazette dated 2015-07-10 number 1399
366.	KwaZulu-Natal Provincial Gazette dated 2015-07-16 number 1409
367.	KwaZulu-Natal Provincial Gazette dated 2015-07-22 number 1412
368.	KwaZulu-Natal Provincial Gazette dated 2015-08-21 number 1473
369.	KwaZulu-Natal Provincial Gazette dated 2015-08-27 number 1479
370.	KwaZulu-Natal Provincial Gazette dated 2015-08-27 number 1481
371.	KwaZulu-Natal Provincial Gazette dated 2015-10-02 number 1513
372.	KwaZulu-Natal Provincial Gazette dated 2015-11-05 number 1541
373.	KwaZulu-Natal Provincial Gazette dated 2015-12-15 number 1570
374.	KwaZulu-Natal Provincial Gazette dated 2015-12-23 number 1572
375.	KwaZulu-Natal Provincial Gazette dated 2016-03-09 number 1635
376.	KwaZulu-Natal Provincial Gazette dated 2016-04-25 number 1659
377.	KwaZulu-Natal Provincial Gazette dated 2016-06-23 number 1690
378.	KwaZulu-Natal Provincial Gazette dated 2016-06-24 number 1694
379.	KwaZulu-Natal Provincial Gazette dated 2016-07-14 number 1701
380.	KwaZulu-Natal Provincial Gazette dated 2016-07-28 number 1707
381.	KwaZulu-Natal Provincial Gazette dated 2016-08-12 number 1716
382.	KwaZulu-Natal Provincial Gazette dated 2016-09-08 number 1726
383.	KwaZulu-Natal Provincial Gazette dated 2016-11-16 number 1755
384.	KwaZulu-Natal Provincial Gazette dated 2016-12-15 number 1769
385.	KwaZulu-Natal Provincial Gazette dated 2016-12-22 number 1774
386.	KwaZulu-Natal Provincial Gazette dated 2016-12-22 number 1776
387.	KwaZulu-Natal Provincial Gazette dated 2017-02-09 number 1789
388.	KwaZulu-Natal Provincial Gazette dated 2017-06-23 number 1841
389.	KwaZulu-Natal Provincial Gazette dated 2017-06-30 number 1844
390.	KwaZulu-Natal Provincial Gazette dated 2017-07-06 number 1846
391.	KwaZulu-Natal Provincial Gazette dated 2017-07-13 number 1852
392.	KwaZulu-Natal Provincial Gazette dated 2017-08-17 number 1868
393.	KwaZulu-Natal Provincial Gazette dated 2017-09-22 number 1879
394.	KwaZulu-Natal Provincial Gazette dated 2017-10-12 number 1886
395.	KwaZulu-Natal Provincial Gazette dated 2017-10-19 number 1888
396.	KwaZulu-Natal Provincial Gazette dated 2017-11-09 number 1898
397.	KwaZulu-Natal Provincial Gazette dated 2017-11-27 number 1904
398.	KwaZulu-Natal Provincial Gazette dated 2017-12-14 number 1907
399.	KwaZulu-Natal Provincial Gazette dated 2018-02-07 number 1923
400.	KwaZulu-Natal Provincial Gazette dated 2018-04-19 number 1944
401.	KwaZulu-Natal Provincial Gazette dated 2018-05-17 number 1953
402.	KwaZulu-Natal Provincial Gazette dated 2018-06-07 number 1960
403.	KwaZulu-Natal Provincial Gazette dated 2018-06-08 number 1962
404.	KwaZulu-Natal Provincial Gazette dated 2018-08-09 number 1984
405.	KwaZulu-Natal Provincial Gazette dated 2018-11-29 number 2024
406.	KwaZulu-Natal Provincial Gazette dated 2018-12-14 number 2028
407.	KwaZulu-Natal Provincial Gazette dated 2018-12-14 number 2029
408.	KwaZulu-Natal Provincial Gazette dated 2019-02-21 number 2048
409.	KwaZulu-Natal Provincial Gazette dated 2019-04-11 number 2067
410.	KwaZulu-Natal Provincial Gazette dated 2019-06-14 number 2090
411.	KwaZulu-Natal Provincial Gazette dated 2019-06-21 number 2092
412.	KwaZulu-Natal Provincial Gazette dated 2019-07-18 number 2102
413.	KwaZulu-Natal Provincial Gazette dated 2019-08-01 number 2105
414.	KwaZulu-Natal Provincial Gazette dated 2019-08-08 number 2107
415.	KwaZulu-Natal Provincial Gazette dated 2019-08-16 number 2111
416.	KwaZulu-Natal Provincial Gazette dated 2019-08-22 number 2113
417.	KwaZulu-Natal Provincial Gazette dated 2019-10-03 number 2123
418.	KwaZulu-Natal Provincial Gazette dated 2020-01-02 number 2153
419.	KwaZulu-Natal Provincial Gazette dated 2020-01-09 number 2155
420.	KwaZulu-Natal Provincial Gazette dated 2020-01-15 number 2157
421.	KwaZulu-Natal Provincial Gazette dated 2020-04-16 number 2180
422.	KwaZulu-Natal Provincial Gazette dated 2020-06-04 number 2186
423.	KwaZulu-Natal Provincial Gazette dated 2020-06-12 number 2188
424.	KwaZulu-Natal Provincial Gazette dated 2020-07-16 number 2194
425.	KwaZulu-Natal Provincial Gazette dated 2020-07-27 number 2197
426.	KwaZulu-Natal Provincial Gazette dated 2020-08-13 number 2203
427.	KwaZulu-Natal Provincial Gazette dated 2020-08-20 number 2204
428.	KwaZulu-Natal Provincial Gazette dated 2020-08-28 number 2207
429.	KwaZulu-Natal Provincial Gazette dated 2020-09-07 number 2210
430.	KwaZulu-Natal Provincial Gazette dated 2020-12-03 number 2243
431.	KwaZulu-Natal Provincial Gazette dated 2020-12-17 number 2247
432.	KwaZulu-Natal Provincial Gazette dated 2021-03-05 number 2256
433.	KwaZulu-Natal Provincial Gazette dated 2021-05-06 number 2282
434.	KwaZulu-Natal Provincial Gazette dated 2021-06-11 number 2297
435.	KwaZulu-Natal Provincial Gazette dated 2021-08-05 number 2314
436.	KwaZulu-Natal Provincial Gazette dated 2021-08-12 number 2316
437.	KwaZulu-Natal Provincial Gazette dated 2021-08-19 number 2317
438.	KwaZulu-Natal Provincial Gazette dated 2021-11-12 number 2337
439.	KwaZulu-Natal Provincial Gazette dated 2022-01-14 number 2360
440.	KwaZulu-Natal Provincial Gazette dated 2022-01-27 number 2363
441.	KwaZulu-Natal Provincial Gazette dated 2022-03-10 number 2376
442.	KwaZulu-Natal Provincial Gazette dated 2022-06-24 number 2418
443.	KwaZulu-Natal Provincial Gazette dated 2022-06-28 number 2421
444.	KwaZulu-Natal Provincial Gazette dated 2022-08-11 number 2438
445.	KwaZulu-Natal Provincial Gazette dated 2023-11-02 number 2614
446.	KwaZulu-Natal Provincial Gazette dated 2023-12-13 number 2632 part 1
447.	KwaZulu-Natal Provincial Gazette dated 2023-12-18 number 2634
448.	Limpopo Provincial Gazette dated 2000-05-23 number 533
449.	Limpopo Provincial Gazette dated 2001-03-28 number 678
450.	Limpopo Provincial Gazette dated 2001-05-25 number 694
451.	Limpopo Provincial Gazette dated 2001-10-24 number 736
452.	Limpopo Provincial Gazette dated 2002-05-03 number 800
453.	Limpopo Provincial Gazette dated 2002-06-28 number 811
454.	Limpopo Provincial Gazette dated 2003-04-10 number 889
455.	Limpopo Provincial Gazette dated 2003-04-25 number 891
456.	Limpopo Provincial Gazette dated 2003-06-18 number 905
457.	Limpopo Provincial Gazette dated 2003-06-26 number 908
458.	Limpopo Provincial Gazette dated 2003-08-01 number 919
459.	Limpopo Provincial Gazette dated 2003-08-22 number 925
460.	Limpopo Provincial Gazette dated 2004-03-05 number 981
461.	Limpopo Provincial Gazette dated 2004-03-05 number 982
462.	Limpopo Provincial Gazette dated 2004-04-30 number 996
463.	Limpopo Provincial Gazette dated 2004-09-30 number 1049
464.	Limpopo Provincial Gazette dated 2004-10-04 number 1052
465.	Limpopo Provincial Gazette dated 2005-03-11 number 1114
466.	Limpopo Provincial Gazette dated 2005-07-08 number 1163
467.	Limpopo Provincial Gazette dated 2005-07-21 number 1168
468.	Limpopo Provincial Gazette dated 2005-07-21 number 1169
469.	Limpopo Provincial Gazette dated 2007-05-02 number 1356
470.	Limpopo Provincial Gazette dated 2007-10-17 number 1403
471.	Limpopo Provincial Gazette dated 2007-11-22 number 1417
472.	Limpopo Provincial Gazette dated 2008-02-13 number 1440
473.	Limpopo Provincial Gazette dated 2008-09-10 number 1532
474.	Limpopo Provincial Gazette dated 2008-12-19 number 1568
475.	Limpopo Provincial Gazette dated 2009-02-18 number 1588
476.	Limpopo Provincial Gazette dated 2009-08-06 number 1659
477.	Limpopo Provincial Gazette dated 2009-08-14 number 1662
478.	Limpopo Provincial Gazette dated 2009-11-11 number 1701
479.	Limpopo Provincial Gazette dated 2010-03-26 number 1740
480.	Limpopo Provincial Gazette dated 2010-05-26 number 1786
481.	Limpopo Provincial Gazette dated 2010-07-16 number 1815
482.	Limpopo Provincial Gazette dated 2010-10-27 number 1857
483.	Limpopo Provincial Gazette dated 2010-11-03 number 1860
484.	Limpopo Provincial Gazette dated 2010-12-24 number 1882
485.	Limpopo Provincial Gazette dated 2011-06-10 number 1936
486.	Limpopo Provincial Gazette dated 2011-06-10 number 1939
487.	Limpopo Provincial Gazette dated 2011-06-14 number 1940
488.	Limpopo Provincial Gazette dated 2011-07-05 number 1951
489.	Limpopo Provincial Gazette dated 2011-08-18 number 1969
490.	Limpopo Provincial Gazette dated 2012-08-16 number 2110
491.	Limpopo Provincial Gazette dated 2013-05-07 number 2194
492.	Limpopo Provincial Gazette dated 2013-08-30 number 2247
493.	Limpopo Provincial Gazette dated 2014-03-27 number 2329
494.	Limpopo Provincial Gazette dated 2014-07-17 number 2392
495.	Limpopo Provincial Gazette dated 2014-07-17 number 2393
496.	Limpopo Provincial Gazette dated 2014-08-22 number 2405
497.	Limpopo Provincial Gazette dated 2015-07-07 number 2542
498.	Limpopo Provincial Gazette dated 2015-07-07 number 2543
499.	Limpopo Provincial Gazette dated 2015-08-21 number 2582
500.	Limpopo Provincial Gazette dated 2016-02-26 number 2678
501.	Limpopo Provincial Gazette dated 2016-03-04 number 2680
502.	Limpopo Provincial Gazette dated 2016-03-23 number 2693
503.	Limpopo Provincial Gazette dated 2016-06-10 number 2715
504.	Limpopo Provincial Gazette dated 2016-07-29 number 2736
505.	Limpopo Provincial Gazette dated 2016-09-09 number 2746
506.	Limpopo Provincial Gazette dated 2017-03-24 number 2797
507.	Limpopo Provincial Gazette dated 2017-07-14 number 2832
508.	Limpopo Provincial Gazette dated 2017-09-08 number 2850
509.	Limpopo Provincial Gazette dated 2017-11-24 number 2867
510.	Limpopo Provincial Gazette dated 2018-03-23 number 2891
511.	Limpopo Provincial Gazette dated 2018-06-29 number 2919
512.	Limpopo Provincial Gazette dated 2018-08-03 number 2930
513.	Limpopo Provincial Gazette dated 2018-10-12 number 2953
514.	Limpopo Provincial Gazette dated 2019-02-15 number 2973
515.	Limpopo Provincial Gazette dated 2019-05-03 number 2993
516.	Limpopo Provincial Gazette dated 2019-06-07 number 3005
517.	Limpopo Provincial Gazette dated 2019-08-09 number 3024
518.	Limpopo Provincial Gazette dated 2019-11-22 number 3051
519.	Limpopo Provincial Gazette dated 2020-03-13 number 3071
520.	Limpopo Provincial Gazette dated 2020-05-22 number 3079
521.	Limpopo Provincial Gazette dated 2020-07-03 number 3087
522.	Limpopo Provincial Gazette dated 2020-07-31 number 3092
523.	Limpopo Provincial Gazette dated 2020-08-27 number 3097
524.	Limpopo Provincial Gazette dated 2020-08-28 number 3098
525.	Limpopo Provincial Gazette dated 2020-12-11 number 3127
526.	Limpopo Provincial Gazette dated 2020-12-18 number 3129
527.	Limpopo Provincial Gazette dated 2021-09-24 number 3201
528.	Limpopo Provincial Gazette dated 2022-01-14 number 3228
529.	Limpopo Provincial Gazette dated 2022-03-10 number 3247
530.	Limpopo Provincial Gazette dated 2022-07-08 number 3297
531.	Limpopo Provincial Gazette dated 2023-03-03 number 3376
532.	Mpumalanga Provincial Gazette dated 2007-01-19 number 1403
533.	Mpumalanga Provincial Gazette dated 2007-06-08 number 1439
534.	Mpumalanga Provincial Gazette dated 2007-08-22 number 1455
535.	Mpumalanga Provincial Gazette dated 2007-09-04 number 1460
536.	Mpumalanga Provincial Gazette dated 2008-01-16 number 1495
537.	Mpumalanga Provincial Gazette dated 2008-01-28 number 1499
538.	Mpumalanga Provincial Gazette dated 2008-04-25 number 1529
539.	Mpumalanga Provincial Gazette dated 2008-08-06 number 1566
540.	Mpumalanga Provincial Gazette dated 2009-02-05 number 1616
541.	Mpumalanga Provincial Gazette dated 2009-06-26 number 1682
542.	Mpumalanga Provincial Gazette dated 2009-07-24 number 1696
543.	Mpumalanga Provincial Gazette dated 2009-08-04 number 1704
544.	Mpumalanga Provincial Gazette dated 2009-08-14 number 1707
545.	Mpumalanga Provincial Gazette dated 2009-09-09 number 1716
546.	Mpumalanga Provincial Gazette dated 2010-04-01 number 1792
547.	Mpumalanga Provincial Gazette dated 2010-07-21 number 1841
548.	Mpumalanga Provincial Gazette dated 2010-07-30 number 1846
549.	Mpumalanga Provincial Gazette dated 2011-06-02 number 1936
550.	Mpumalanga Provincial Gazette dated 2011-07-01 number 1945
551.	Mpumalanga Provincial Gazette dated 2011-10-13 number 1976
552.	Mpumalanga Provincial Gazette dated 2011-10-13 number 1977
553.	Mpumalanga Provincial Gazette dated 2012-02-09 number 2010
554.	Mpumalanga Provincial Gazette dated 2012-04-19 number 2037
555.	Mpumalanga Provincial Gazette dated 2012-05-25 number 2050
556.	Mpumalanga Provincial Gazette dated 2012-06-29 number 2059
557.	Mpumalanga Provincial Gazette dated 2012-10-02 number 2092
558.	Mpumalanga Provincial Gazette dated 2013-01-22 number 2126
559.	Mpumalanga Provincial Gazette dated 2013-01-22 number 2127
560.	Mpumalanga Provincial Gazette dated 2013-02-14 number 2140
561.	Mpumalanga Provincial Gazette dated 2013-02-15 number 2138
562.	Mpumalanga Provincial Gazette dated 2013-06-24 number 2182
563.	Mpumalanga Provincial Gazette dated 2013-08-08 number 2198
564.	Mpumalanga Provincial Gazette dated 2014-01-28 number 2255
565.	Mpumalanga Provincial Gazette dated 2014-02-28 number 2268
566.	Mpumalanga Provincial Gazette dated 2014-03-27 number 2275
567.	Mpumalanga Provincial Gazette dated 2014-04-04 number 2280
568.	Mpumalanga Provincial Gazette dated 2014-05-14 number 2296
569.	Mpumalanga Provincial Gazette dated 2014-05-14 number 2297
570.	Mpumalanga Provincial Gazette dated 2014-06-30 number 2327
571.	Mpumalanga Provincial Gazette dated 2014-10-28 number 2378
572.	Mpumalanga Provincial Gazette dated 2014-11-20 number 2389
573.	Mpumalanga Provincial Gazette dated 2015-03-02 number 2423
574.	Mpumalanga Provincial Gazette dated 2015-06-05 number 2478
575.	Mpumalanga Provincial Gazette dated 2015-06-30 number 2498
576.	Mpumalanga Provincial Gazette dated 2015-08-14 number 2542
577.	Mpumalanga Provincial Gazette dated 2015-11-12 number 2600
578.	Mpumalanga Provincial Gazette dated 2016-01-27 number 2639
579.	Mpumalanga Provincial Gazette dated 2016-07-01 number 2708
580.	Mpumalanga Provincial Gazette dated 2016-07-22 number 2714
581.	Mpumalanga Provincial Gazette dated 2016-08-05 number 2718
582.	Mpumalanga Provincial Gazette dated 2016-09-09 number 2731
583.	Mpumalanga Provincial Gazette dated 2017-01-27 number 2775
584.	Mpumalanga Provincial Gazette dated 2017-02-14 number 2783
585.	Mpumalanga Provincial Gazette dated 2017-03-10 number 2791
586.	Mpumalanga Provincial Gazette dated 2017-07-28 number 2835
587.	Mpumalanga Provincial Gazette dated 2017-08-11 number 2838
588.	Mpumalanga Provincial Gazette dated 2017-10-16 number 2863
589.	Mpumalanga Provincial Gazette dated 2017-10-20 number 2864
590.	Mpumalanga Provincial Gazette dated 2018-02-23 number 2900
591.	Mpumalanga Provincial Gazette dated 2018-03-01 number 2905
592.	Mpumalanga Provincial Gazette dated 2018-04-10 number 2914
593.	Mpumalanga Provincial Gazette dated 2018-06-29 number 2942
594.	Mpumalanga Provincial Gazette dated 2018-07-12 number 2948
595.	Mpumalanga Provincial Gazette dated 2018-08-03 number 2953
596.	Mpumalanga Provincial Gazette dated 2019-02-22 number 3014
597.	Mpumalanga Provincial Gazette dated 2019-04-01 number 3030
598.	Mpumalanga Provincial Gazette dated 2019-05-17 number 3043
599.	Mpumalanga Provincial Gazette dated 2019-11-15 number 3105
600.	Mpumalanga Provincial Gazette dated 2020-01-31 number 3124
601.	Mpumalanga Provincial Gazette dated 2020-05-22 number 3153
602.	Mpumalanga Provincial Gazette dated 2020-05-29 number 3157
603.	Mpumalanga Provincial Gazette dated 2020-06-01 number 3159
604.	Mpumalanga Provincial Gazette dated 2020-07-20 number 3175
605.	Mpumalanga Provincial Gazette dated 2020-10-16 number 3202
606.	Mpumalanga Provincial Gazette dated 2021-02-12 number 3232
607.	Mpumalanga Provincial Gazette dated 2021-03-12 number 3237
608.	Mpumalanga Provincial Gazette dated 2021-03-31 number 3248
609.	Mpumalanga Provincial Gazette dated 2021-05-28 number 3265
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628.	North-West Provincial Gazette dated 2012-05-31 number 7002
629.	North-West Provincial Gazette dated 2013-08-19 number 7155
630.	North-West Provincial Gazette dated 2013-09-06 number 7150
631.	North-West Provincial Gazette dated 2014-03-27 number 7250
632.	North-West Provincial Gazette dated 2015-05-14 number 7446
633.	North-West Provincial Gazette dated 2015-05-14 number 7447
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678.	Northern Cape Provincial Gazette dated 2009-12-09 number 1366
679.	Northern Cape Provincial Gazette dated 2010-02-08 number 1381
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681.	Northern Cape Provincial Gazette dated 2011-03-07 number 1501
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1422.	South Africa Government Gazette dated 2017-11-30 number 41283
1423.	South Africa Government Gazette dated 2017-12-01 number 41287 part 1
1424.	South Africa Government Gazette dated 2017-12-08 number 41306 part 1
1425.	South Africa Government Gazette dated 2017-12-14 number 41325
1426.	South Africa Government Gazette dated 2017-12-15 number 41321 part 1
1427.	South Africa Government Gazette dated 2017-12-18 number 41342 part 1
1428.	South Africa Government Gazette dated 2018-01-18 number 41388 part 1
1429.	South Africa Government Gazette dated 2018-02-12 number 41437
1430.	South Africa Government Gazette dated 2018-03-09 number 41488 part 1
1431.	South Africa Government Gazette dated 2018-03-16 number 41498 part 1
1432.	South Africa Government Gazette dated 2018-03-29 number 41534 part 1
1433.	South Africa Government Gazette dated 2018-04-20 number 41586 part 1
1434.	South Africa Government Gazette dated 2018-04-25 number 41595
1435.	South Africa Government Gazette dated 2018-04-26 number 41593
1436.	South Africa Government Gazette dated 2018-04-30 number 41600
1437.	South Africa Government Gazette dated 2018-05-07 number 41614
1438.	South Africa Government Gazette dated 2018-05-18 number 41632 part 1
1439.	South Africa Government Gazette dated 2018-06-01 number 41667
1440.	South Africa Government Gazette dated 2018-06-04 number 41678
1441.	South Africa Government Gazette dated 2018-06-15 number 41704 part 1
1442.	South Africa Government Gazette dated 2018-06-15 number 41709
1443.	South Africa Government Gazette dated 2018-06-21 number 41725
1444.	South Africa Government Gazette dated 2018-06-21 number 41726
1445.	South Africa Government Gazette dated 2018-07-06 number 41754 part 1
1446.	South Africa Government Gazette dated 2018-07-27 number 41796 part 1
1447.	South Africa Government Gazette dated 2018-08-02 number 41816
1448.	South Africa Government Gazette dated 2018-08-10 number 41827
1449.	South Africa Government Gazette dated 2018-08-17 number 41839 part 1
1450.	South Africa Government Gazette dated 2018-09-14 number 41903
1451.	South Africa Government Gazette dated 2018-09-21 number 41913 part 1
1452.	South Africa Government Gazette dated 2018-09-21 number 41922
1453.	South Africa Government Gazette dated 2018-09-21 number 41923
1454.	South Africa Government Gazette dated 2018-09-27 number 41935
1455.	South Africa Government Gazette dated 2018-10-24 number 41992
1456.	South Africa Government Gazette dated 2018-10-25 number 41999
1457.	South Africa Government Gazette dated 2018-11-09 number 42021 part 1
1458.	South Africa Government Gazette dated 2018-11-20 number 42046
1459.	South Africa Government Gazette dated 2018-11-23 number 42053 part 1
1460.	South Africa Government Gazette dated 2018-12-05 number 42087
1461.	South Africa Government Gazette dated 2018-12-21 number 42127 part 1
1462.	South Africa Government Gazette dated 2018-12-28 number 42139
1463.	South Africa Government Gazette dated 2019-01-17 number 42167
1464.	South Africa Government Gazette dated 2019-01-17 number 42168
1465.	South Africa Government Gazette dated 2019-02-15 number 42230 part 1
1466.	South Africa Government Gazette dated 2019-02-15 number 42234
1467.	South Africa Government Gazette dated 2019-03-01 number 42273
1468.	South Africa Government Gazette dated 2019-03-07 number 42290
1469.	South Africa Government Gazette dated 2019-03-18 number 42314
1470.	South Africa Government Gazette dated 2019-04-04 number 42383
1471.	South Africa Government Gazette dated 2019-04-12 number 42391 part 1
1472.	South Africa Government Gazette dated 2019-04-12 number 42397
1473.	South Africa Government Gazette dated 2019-04-12 number 42398
1474.	South Africa Government Gazette dated 2019-04-18 number 42410
1475.	South Africa Government Gazette dated 2019-05-02 number 42439
1476.	South Africa Government Gazette dated 2019-05-06 number 42441
1477.	South Africa Government Gazette dated 2019-05-23 number 42483
1478.	South Africa Government Gazette dated 2019-05-24 number 42474 part 1
1479.	South Africa Government Gazette dated 2019-07-26 number 42597
1480.	South Africa Government Gazette dated 2019-08-12 number 42632
1481.	South Africa Government Gazette dated 2019-08-23 number 42657 part 1
1482.	South Africa Government Gazette dated 2019-08-30 number 42669 part 1
1483.	South Africa Government Gazette dated 2019-09-27 number 42725 part 1
1484.	South Africa Government Gazette dated 2019-10-03 number 42746
1485.	South Africa Government Gazette dated 2019-10-04 number 42747
1486.	South Africa Government Gazette dated 2019-10-10 number 42761
1487.	South Africa Government Gazette dated 2019-11-01 number 42818
1488.	South Africa Government Gazette dated 2019-11-22 number 42852
1489.	South Africa Government Gazette dated 2019-11-28 number 42865 part 1
1490.	South Africa Government Gazette dated 2019-11-28 number 42866
1491.	South Africa Government Gazette dated 2019-12-06 number 42887 part 1
1492.	South Africa Government Gazette dated 2019-12-24 number 42931
1493.	South Africa Government Gazette dated 2020-01-15 number 42948
1494.	South Africa Government Gazette dated 2020-01-31 number 42980 part 1
1495.	South Africa Government Gazette dated 2020-02-03 number 42991
1496.	South Africa Government Gazette dated 2020-02-28 number 43050
1497.	South Africa Government Gazette dated 2020-03-06 number 43078
1498.	South Africa Government Gazette dated 2020-03-18 number 43107
1499.	South Africa Government Gazette dated 2020-03-27 number 43145 part 1
1500.	South Africa Government Gazette dated 2020-03-31 number 43188
1501.	South Africa Government Gazette dated 2020-04-01 number 43194
1502.	South Africa Government Gazette dated 2020-04-03 number 43192 part 1
1503.	South Africa Government Gazette dated 2020-04-15 number 43231
1504.	South Africa Government Gazette dated 2020-05-15 number 43326
1505.	South Africa Government Gazette dated 2020-06-04 number 43403
1506.	South Africa Government Gazette dated 2020-06-11 number 43430
1507.	South Africa Government Gazette dated 2020-06-12 number 43418 part 1
1508.	South Africa Government Gazette dated 2020-06-17 number 43440
1509.	South Africa Government Gazette dated 2020-06-23 number 43467
1510.	South Africa Government Gazette dated 2020-06-26 number 43474
1511.	South Africa Government Gazette dated 2020-07-03 number 43495 part 1
1512.	South Africa Government Gazette dated 2020-07-21 number 43536
1513.	South Africa Government Gazette dated 2020-07-31 number 43571
1514.	South Africa Government Gazette dated 2020-08-07 number 43591
1515.	South Africa Government Gazette dated 2020-08-18 number 43624
1516.	South Africa Government Gazette dated 2020-08-28 number 43660
1517.	South Africa Government Gazette dated 2020-09-11 number 43702
1518.	South Africa Government Gazette dated 2020-09-25 number 43734 part 1
1519.	South Africa Government Gazette dated 2020-10-02 number 43767
1520.	South Africa Government Gazette dated 2020-10-09 number 43784
1521.	South Africa Government Gazette dated 2020-10-09 number 43798
1522.	South Africa Government Gazette dated 2020-10-13 number 43800
1523.	South Africa Government Gazette dated 2020-10-13 number 43801
1524.	South Africa Government Gazette dated 2020-12-08 number 43972
1525.	South Africa Government Gazette dated 2020-12-11 number 43981 part 1
1526.	South Africa Government Gazette dated 2020-12-18 number 44003
1527.	South Africa Government Gazette dated 2020-12-24 number 44031 part 1
1528.	South Africa Government Gazette dated 2021-01-15 number 44076
1529.	South Africa Government Gazette dated 2021-01-20 number 44079
1530.	South Africa Government Gazette dated 2021-02-01 number 44127
1531.	South Africa Government Gazette dated 2021-02-01 number 44129
1532.	South Africa Government Gazette dated 2021-02-05 number 44173 part 1
1533.	South Africa Government Gazette dated 2021-02-12 number 44188 part 1
1534.	South Africa Government Gazette dated 2021-02-15 number 44160
1535.	South Africa Government Gazette dated 2021-02-26 number 44192
1536.	South Africa Government Gazette dated 2021-03-04 number 44225
1537.	South Africa Government Gazette dated 2021-03-04 number 44226
1538.	South Africa Government Gazette dated 2021-03-04 number 44228
1539.	South Africa Government Gazette dated 2021-04-01 number 44383 part 1
1540.	South Africa Government Gazette dated 2021-04-08 number 44426
1541.	South Africa Government Gazette dated 2021-04-22 number 44485
1542.	South Africa Government Gazette dated 2021-05-04 number 44526
1543.	South Africa Government Gazette dated 2021-05-07 number 44545
1544.	South Africa Government Gazette dated 2021-06-01 number 44648
1545.	South Africa Government Gazette dated 2021-06-22 number 44749
1546.	South Africa Government Gazette dated 2021-06-28 number 44773
1547.	South Africa Government Gazette dated 2021-06-28 number 44774
1548.	South Africa Government Gazette dated 2021-06-28 number 44775
1549.	South Africa Government Gazette dated 2021-07-09 number 44835
1550.	South Africa Government Gazette dated 2021-07-16 number 44865
1551.	South Africa Government Gazette dated 2021-07-16 number 44866
1552.	South Africa Government Gazette dated 2021-07-30 number 44908 part 1
1553.	South Africa Government Gazette dated 2021-08-13 number 44981 part 1
1554.	South Africa Government Gazette dated 2021-09-10 number 45127
1555.	South Africa Government Gazette dated 2021-09-30 number 45249
1556.	South Africa Government Gazette dated 2021-10-01 number 45244
1557.	South Africa Government Gazette dated 2021-10-01 number 45250 part 1
1558.	South Africa Government Gazette dated 2021-10-05 number 45267
1559.	South Africa Government Gazette dated 2021-10-08 number 45291
1560.	South Africa Government Gazette dated 2021-10-08 number 45295
1561.	South Africa Government Gazette dated 2021-10-15 number 45328 part 1
1562.	South Africa Government Gazette dated 2021-10-27 number 45389
1563.	South Africa Government Gazette dated 2021-10-29 number 45396 part 1
1564.	South Africa Government Gazette dated 2021-12-10 number 45623
1565.	South Africa Government Gazette dated 2021-12-13 number 45637
1566.	South Africa Government Gazette dated 2021-12-17 number 45662
1567.	South Africa Government Gazette dated 2021-12-20 number 45689
1568.	South Africa Government Gazette dated 2021-12-31 number 45703
1569.	South Africa Government Gazette dated 2022-01-14 number 45738
1570.	South Africa Government Gazette dated 2022-01-19 number 45785
1571.	South Africa Government Gazette dated 2022-02-10 number 45898
1572.	South Africa Government Gazette dated 2022-02-28 number 45962
1573.	South Africa Government Gazette dated 2022-03-04 number 46000 part 1
1574.	South Africa Government Gazette dated 2022-03-09 number 46017
1575.	South Africa Government Gazette dated 2022-04-29 number 46288 part 1
1576.	South Africa Government Gazette dated 2022-04-29 number 46348
1577.	South Africa Government Gazette dated 2022-05-10 number 46349
1578.	South Africa Government Gazette dated 2022-05-13 number 46366
1579.	South Africa Government Gazette dated 2022-05-27 number 46426
1580.	South Africa Government Gazette dated 2022-06-10 number 46543 part 1
1581.	South Africa Government Gazette dated 2022-06-15 number 46549
1582.	South Africa Government Gazette dated 2022-06-24 number 46602
1583.	South Africa Government Gazette dated 2022-07-08 number 46688
1584.	South Africa Government Gazette dated 2022-07-11 number 46689
1585.	South Africa Government Gazette dated 2022-07-11 number 46690
1586.	South Africa Government Gazette dated 2022-09-02 number 46847
1587.	South Africa Government Gazette dated 2022-09-16 number 46917 part 1
1588.	South Africa Government Gazette dated 2022-09-30 number 46991
1589.	South Africa Government Gazette dated 2022-10-11 number 47290
1590.	South Africa Government Gazette dated 2022-10-14 number 47302 part 1
1591.	South Africa Government Gazette dated 2022-10-14 number 47307
1592.	South Africa Government Gazette dated 2022-10-28 number 47373 part 1
1593.	South Africa Government Gazette dated 2022-12-08 number 47672
1594.	South Africa Government Gazette dated 2023-01-05 number 47829
1595.	South Africa Government Gazette dated 2023-02-24 number 48104 part 1
1596.	South Africa Government Gazette dated 2023-07-07 number 48916
1597.	South Africa Government Gazette dated 2023-07-07 number 48917
1598.	South Africa Government Gazette dated 2023-07-07 number 48923
1599.	South Africa Government Gazette dated 2023-07-10 number 48932
1600.	South Africa Government Gazette dated 2023-08-11 number 49105
1601.	South Africa Government Gazette dated 2023-08-25 number 49189 part 1
1602.	South Africa Government Gazette dated 2023-09-08 number 49283
1603.	South Africa Government Gazette dated 2023-09-15 number 49312
1604.	South Africa Government Gazette dated 2023-11-10 number 49658
1605.	South Africa Government Gazette dated 2023-11-14 number 49717
1606.	South Africa Government Gazette dated 2023-11-17 number 49720 part 1
1607.	South Africa Government Gazette dated 2023-11-27 number 49772
1608.	South Africa Government Gazette dated 2023-12-01 number 49796
1609.	South Africa Government Gazette dated 2023-12-12 number 49861
1610.	South Africa Government Gazette dated 2023-12-14 number 49863
1611.	South Africa Government Gazette dated 2023-12-18 number 49895
1612.	South Africa Government Gazette dated 2023-12-20 number 49939
1613.	South Africa Government Gazette dated 2023-12-22 number 49949
1614.	South Africa Government Gazette dated 2023-12-27 number 49955
1615.	South Africa Government Gazette dated 2024-01-05 number 49968
1616.	South Africa Government Gazette dated 2024-02-09 number 50105 part 1
1617.	South Africa Government Gazette dated 2024-02-19 number 50157
1618.	Western Cape Provincial Gazette dated 2000-09-29 number 5598
1619.	Western Cape Provincial Gazette dated 2001-05-18 number 5711
1620.	Western Cape Provincial Gazette dated 2002-03-22 number 5844
1621.	Western Cape Provincial Gazette dated 2002-05-03 number 5865
1622.	Western Cape Provincial Gazette dated 2002-11-22 number 5948
1623.	Western Cape Provincial Gazette dated 2002-11-22 number 5950
1624.	Western Cape Provincial Gazette dated 2002-11-29 number 5951
1625.	Western Cape Provincial Gazette dated 2002-12-10 number 5961
1626.	Western Cape Provincial Gazette dated 2003-02-28 number 5988
1627.	Western Cape Provincial Gazette dated 2003-06-30 number 6039
1628.	Western Cape Provincial Gazette dated 2003-08-08 number 6055
1629.	Western Cape Provincial Gazette dated 2004-02-27 number 6110
1630.	Western Cape Provincial Gazette dated 2004-03-12 number 6115
1631.	Western Cape Provincial Gazette dated 2004-04-01 number 6119
1632.	Western Cape Provincial Gazette dated 2004-04-02 number 6120
1633.	Western Cape Provincial Gazette dated 2004-05-07 number 6126
1634.	Western Cape Provincial Gazette dated 2004-06-11 number 6138
1635.	Western Cape Provincial Gazette dated 2004-06-30 number 6144
1636.	Western Cape Provincial Gazette dated 2004-07-20 number 6150
1637.	Western Cape Provincial Gazette dated 2004-07-20 number 6151
1638.	Western Cape Provincial Gazette dated 2004-08-06 number 6156
1639.	Western Cape Provincial Gazette dated 2004-08-18 number 6159
1640.	Western Cape Provincial Gazette dated 2004-09-30 number 6172
1641.	Western Cape Provincial Gazette dated 2004-10-04 number 6174
1642.	Western Cape Provincial Gazette dated 2004-10-29 number 6183
1643.	Western Cape Provincial Gazette dated 2004-12-13 number 6193
1644.	Western Cape Provincial Gazette dated 2005-02-18 number 6207
1645.	Western Cape Provincial Gazette dated 2005-03-04 number 6210
1646.	Western Cape Provincial Gazette dated 2005-03-11 number 6235
1647.	Western Cape Provincial Gazette dated 2005-05-27 number 6270
1648.	Western Cape Provincial Gazette dated 2005-12-12 number 6321
1649.	Western Cape Provincial Gazette dated 2006-02-03 number 6341
1650.	Western Cape Provincial Gazette dated 2006-04-07 number 6352
1651.	Western Cape Provincial Gazette dated 2006-12-08 number 6405
1652.	Western Cape Provincial Gazette dated 2007-03-06 number 6421
1653.	Western Cape Provincial Gazette dated 2007-06-22 number 6446
1654.	Western Cape Provincial Gazette dated 2007-07-04 number 6449
1655.	Western Cape Provincial Gazette dated 2007-08-07 number 6455
1656.	Western Cape Provincial Gazette dated 2007-09-13 number 6465
1657.	Western Cape Provincial Gazette dated 2007-11-20 number 6481
1658.	Western Cape Provincial Gazette dated 2007-12-21 number 6491
1659.	Western Cape Provincial Gazette dated 2008-03-14 number 6509
1660.	Western Cape Provincial Gazette dated 2008-08-26 number 6556
1661.	Western Cape Provincial Gazette dated 2008-11-19 number 6577
1662.	Western Cape Provincial Gazette dated 2009-01-27 number 6592
1663.	Western Cape Provincial Gazette dated 2009-02-13 number 6601
1664.	Western Cape Provincial Gazette dated 2009-02-24 number 6607
1665.	Western Cape Provincial Gazette dated 2009-03-13 number 6612
1666.	Western Cape Provincial Gazette dated 2009-04-07 number 6618
1667.	Western Cape Provincial Gazette dated 2009-06-12 number 6636
1668.	Western Cape Provincial Gazette dated 2009-07-03 number 6640
1669.	Western Cape Provincial Gazette dated 2009-08-14 number 6650
1670.	Western Cape Provincial Gazette dated 2009-08-28 number 6655
1671.	Western Cape Provincial Gazette dated 2009-11-09 number 6675
1672.	Western Cape Provincial Gazette dated 2009-11-25 number 6679
1673.	Western Cape Provincial Gazette dated 2009-12-14 number 6684
1674.	Western Cape Provincial Gazette dated 2009-12-15 number 6685
1675.	Western Cape Provincial Gazette dated 2010-02-22 number 6698
1676.	Western Cape Provincial Gazette dated 2010-03-01 number 6703
1677.	Western Cape Provincial Gazette dated 2010-03-02 number 6703
1678.	Western Cape Provincial Gazette dated 2010-04-01 number 6723
1679.	Western Cape Provincial Gazette dated 2010-04-14 number 6721
1680.	Western Cape Provincial Gazette dated 2010-08-20 number 6778
1681.	Western Cape Provincial Gazette dated 2010-09-02 number 6786
1682.	Western Cape Provincial Gazette dated 2010-09-20 number 6790
1683.	Western Cape Provincial Gazette dated 2010-11-25 number 6813
1684.	Western Cape Provincial Gazette dated 2010-12-10 number 6832
1685.	Western Cape Provincial Gazette dated 2011-02-11 number 6845
1686.	Western Cape Provincial Gazette dated 2012-02-20 number 6960
1687.	Western Cape Provincial Gazette dated 2012-03-01 number 6962
1688.	Western Cape Provincial Gazette dated 2012-03-23 number 6973
1689.	Western Cape Provincial Gazette dated 2012-05-04 number 6992
1690.	Western Cape Provincial Gazette dated 2012-05-18 number 6995
1691.	Western Cape Provincial Gazette dated 2012-05-31 number 6999
1692.	Western Cape Provincial Gazette dated 2012-06-22 number 7008
1693.	Western Cape Provincial Gazette dated 2012-11-02 number 7051
1694.	Western Cape Provincial Gazette dated 2012-11-15 number 7053
1695.	Western Cape Provincial Gazette dated 2012-11-21 number 7057
1696.	Western Cape Provincial Gazette dated 2012-12-07 number 7072
1697.	Western Cape Provincial Gazette dated 2012-12-24 number 7077
1698.	Western Cape Provincial Gazette dated 2013-02-14 number 7089
1699.	Western Cape Provincial Gazette dated 2013-02-22 number 7097
1700.	Western Cape Provincial Gazette dated 2013-04-03 number 7113
1701.	Western Cape Provincial Gazette dated 2013-06-20 number 7139
1702.	Western Cape Provincial Gazette dated 2013-11-21 number 7199
1703.	Western Cape Provincial Gazette dated 2013-12-13 number 7211
1704.	Western Cape Provincial Gazette dated 2013-12-13 number 7212
1705.	Western Cape Provincial Gazette dated 2014-01-31 number 7224
1706.	Western Cape Provincial Gazette dated 2014-02-04 number 7225
1707.	Western Cape Provincial Gazette dated 2014-03-05 number 7235
1708.	Western Cape Provincial Gazette dated 2014-03-14 number 7237
1709.	Western Cape Provincial Gazette dated 2014-03-26 number 7243
1710.	Western Cape Provincial Gazette dated 2014-04-02 number 7246
1711.	Western Cape Provincial Gazette dated 2014-04-07 number 7250
1712.	Western Cape Provincial Gazette dated 2014-05-16 number 7266
1713.	Western Cape Provincial Gazette dated 2014-07-18 number 7286
1714.	Western Cape Provincial Gazette dated 2014-11-11 number 7330
1715.	Western Cape Provincial Gazette dated 2014-11-20 number 7333
1716.	Western Cape Provincial Gazette dated 2014-12-12 number 7340
1717.	Western Cape Provincial Gazette dated 2015-03-05 number 7360
1718.	Western Cape Provincial Gazette dated 2015-04-10 number 7377
1719.	Western Cape Provincial Gazette dated 2015-06-18 number 7405
1720.	Western Cape Provincial Gazette dated 2015-06-26 number 7412
1721.	Western Cape Provincial Gazette dated 2015-06-29 number 7414
1722.	Western Cape Provincial Gazette dated 2015-10-02 number 7502
1723.	Western Cape Provincial Gazette dated 2015-11-20 number 7535
1724.	Western Cape Provincial Gazette dated 2015-12-11 number 7547
1725.	Western Cape Provincial Gazette dated 2015-12-14 number 7546
1726.	Western Cape Provincial Gazette dated 2016-01-07 number 7552
1727.	Western Cape Provincial Gazette dated 2016-03-03 number 7576
1728.	Western Cape Provincial Gazette dated 2016-04-08 number 7600
1729.	Western Cape Provincial Gazette dated 2016-04-08 number 7601
1730.	Western Cape Provincial Gazette dated 2016-06-07 number 7627
1731.	Western Cape Provincial Gazette dated 2016-06-08 number 7626
1732.	Western Cape Provincial Gazette dated 2016-09-02 number 7671
1733.	Western Cape Provincial Gazette dated 2016-09-02 number 7672
1734.	Western Cape Provincial Gazette dated 2016-09-09 number 7676
1735.	Western Cape Provincial Gazette dated 2016-10-05 number 7685
1736.	Western Cape Provincial Gazette dated 2016-11-24 number 7705
1737.	Western Cape Provincial Gazette dated 2016-12-07 number 7710
1738.	Western Cape Provincial Gazette dated 2017-04-20 number 7759
1739.	Western Cape Provincial Gazette dated 2017-06-14 number 7781
1740.	Western Cape Provincial Gazette dated 2017-07-14 number 7795
1741.	Western Cape Provincial Gazette dated 2017-08-17 number 7808
1742.	Western Cape Provincial Gazette dated 2017-09-12 number 7823
1743.	Western Cape Provincial Gazette dated 2017-11-23 number 7848
1744.	Western Cape Provincial Gazette dated 2017-12-07 number 7853
1745.	Western Cape Provincial Gazette dated 2017-12-13 number 7856
1746.	Western Cape Provincial Gazette dated 2018-02-22 number 8046
1747.	Western Cape Provincial Gazette dated 2018-03-05 number 7890
1748.	Western Cape Provincial Gazette dated 2018-03-09 number 7893
1749.	Western Cape Provincial Gazette dated 2018-04-06 number 7905
1750.	Western Cape Provincial Gazette dated 2018-04-06 number 7910
1751.	Western Cape Provincial Gazette dated 2018-06-15 number 7940
1752.	Western Cape Provincial Gazette dated 2018-09-28 number 7983
1753.	Western Cape Provincial Gazette dated 2018-09-28 number 7985
1754.	Western Cape Provincial Gazette dated 2018-11-22 number 8005
1755.	Western Cape Provincial Gazette dated 2018-11-29 number 8010
1756.	Western Cape Provincial Gazette dated 2018-12-11 number 8019
1757.	Western Cape Provincial Gazette dated 2018-12-12 number 8022
1758.	Western Cape Provincial Gazette dated 2019-02-25 number 8051
1759.	Western Cape Provincial Gazette dated 2019-03-05 number 8058
1760.	Western Cape Provincial Gazette dated 2019-03-12 number 8061
1761.	Western Cape Provincial Gazette dated 2019-03-15 number 8062
1762.	Western Cape Provincial Gazette dated 2019-04-08 number 8075
1763.	Western Cape Provincial Gazette dated 2019-04-11 number 8079
1764.	Western Cape Provincial Gazette dated 2019-05-07 number 8093
1765.	Western Cape Provincial Gazette dated 2019-05-07 number 8094
1766.	Western Cape Provincial Gazette dated 2019-10-04 number 8159
1767.	Western Cape Provincial Gazette dated 2019-11-15 number 8179
1768.	Western Cape Provincial Gazette dated 2019-11-26 number 8181
1769.	Western Cape Provincial Gazette dated 2019-12-13 number 8186
1770.	Western Cape Provincial Gazette dated 2020-01-22 number 8192
1771.	Western Cape Provincial Gazette dated 2020-02-28 number 8212
1772.	Western Cape Provincial Gazette dated 2020-03-10 number 8217
1773.	Western Cape Provincial Gazette dated 2020-03-25 number 8226
1774.	Western Cape Provincial Gazette dated 2020-04-02 number 8229
1775.	Western Cape Provincial Gazette dated 2020-04-24 number 8232
1776.	Western Cape Provincial Gazette dated 2020-06-30 number 8257
1777.	Western Cape Provincial Gazette dated 2020-08-28 number 8313
1778.	Western Cape Provincial Gazette dated 2020-08-28 number 8316
1779.	Western Cape Provincial Gazette dated 2020-11-26 number 8358
1780.	Western Cape Provincial Gazette dated 2020-11-26 number 8359
1781.	Western Cape Provincial Gazette dated 2020-12-11 number 8365
1782.	Western Cape Provincial Gazette dated 2020-12-14 number 8368
1783.	Western Cape Provincial Gazette dated 2021-02-12 number 8385
1784.	Western Cape Provincial Gazette dated 2021-03-16 number 8400
1785.	Western Cape Provincial Gazette dated 2021-05-10 number 8428
1786.	Western Cape Provincial Gazette dated 2021-07-09 number 8460
1787.	Western Cape Provincial Gazette dated 2021-07-20 number 8464
1788.	Western Cape Provincial Gazette dated 2021-09-17 number 8492
1789.	Western Cape Provincial Gazette dated 2021-12-14 number 8529
1790.	Western Cape Provincial Gazette dated 2021-12-14 number 8530
1791.	Western Cape Provincial Gazette dated 2021-12-15 number 8531
1792.	Western Cape Provincial Gazette dated 2022-01-14 number 8533
1793.	Western Cape Provincial Gazette dated 2022-03-04 number 8558
1794.	Western Cape Provincial Gazette dated 2022-03-10 number 8562
1795.	Western Cape Provincial Gazette dated 2022-03-30 number 8574
1796.	Western Cape Provincial Gazette dated 2022-06-23 number 8616
1797.	Western Cape Provincial Gazette dated 2022-07-15 number 8632
1798.	Western Cape Provincial Gazette dated 2022-12-21 number 8699
1799.	Western Cape Provincial Gazette dated 2023-01-13 number 8702
1800.	Western Cape Provincial Gazette dated 2023-02-03 number 8712
1801.	Western Cape Provincial Gazette dated 2023-02-13 number 8719
1802.	Western Cape Provincial Gazette dated 2023-03-14 number 8730
1803.	Western Cape Provincial Gazette dated 2023-03-31 number 8738
1804.	Western Cape Provincial Gazette dated 2023-04-04 number 8741
1805.	Western Cape Provincial Gazette dated 2023-04-21 number 8747
1806.	Western Cape Provincial Gazette dated 2023-05-16 number 8757
1807.	Western Cape Provincial Gazette dated 2023-06-09 number 8768
1808.	Western Cape Provincial Gazette dated 2023-06-23 number 8776
1809.	Western Cape Provincial Gazette dated 2023-06-23 number 8777

Judgment 192

1.	State Information Technology Agency Soc Limited v Gijima Holdings (Pty) Ltd [2017] ZACC 40 (14 November 2017)	58 citations
2.	Matjhabeng Local Municipality v Eskom Holdings Limited and Others; Mkhonto and Others v Compensation Solutions (Pty) Ltd [2017] ZACC 35 (26 September 2017)	30 citations
3.	KwaZulu-Natal Joint Liaison Committee v MEC Department of Education, KwaZulu-Natal and Others [2013] ZACC 10 (25 April 2013)	29 citations
4.	Road Traffic Management Corporation v Waymark Infotech (Pty) Ltd [2019] ZACC 12 (2 April 2019)	24 citations
5.	Nyathi v MEC for the Gauteng Department of Health and Another [2008] ZACC 8 (2 June 2008)	23 citations
6.	Valor IT v Premier, North West Province and Others (322/2019) [2020] ZASCA 62 (9 June 2020)	16 citations
7.	South African National Roads Agency Limited v City of Cape Town (66 of 2016) [2016] ZASCA 122 (22 September 2016)	15 citations
8.	Helen Suzman Foundation v President of the Republic of South Africa and Others; Glenister v President of the Republic of South Africa and Others [2014] ZACC 32 (27 November 2014)	13 citations
9.	Public Servants Association obo Ubogu v Head of the Department of Health, Gauteng and Others, Head of the Department of Health, Gauteng and Another v Public Servants Association obo Ubogu [2017] ZACC 45 (7 December 2017)	11 citations
10.	Central Energy Fund SOC Ltd and Another v Venus Rays Trade (Pty) Ltd and Others (119 of 2021) [2022] ZASCA 54 (13 April 2022)	10 citations
11.	Gauteng Gambling Board and Another v MEC for Economic Development, Gauteng Provincial Government (620/2012) [2013] ZASCA 67 (27 May 2013)	10 citations
12.	National Lotteries Board v South African Education and Environment Project (788/2010) [2011] ZASCA 154 (28 September 2011)	10 citations
13.	Public Protector v Mail and Guardian Ltd and Others (422/2010) [2011] ZASCA 108 (1 June 2011)	9 citations
14.	South African Broadcasting Corporation Soc Ltd and Others v Democratic Alliance and Others (393/2015) [2015] ZASCA 156 (8 October 2015)	9 citations
15.	Eskom Holdings SOC Ltd v Resilient Properties (Pty) Ltd and Others (Case no 663/19); Eskom Holdings SOC Ltd v Sabie Chamber of Commerce and Tourism, and Others (Case no 664/19); Thaba Chweu Local Municipality and Others v Sabie Chamber of Commerce and Tou (583 of 2019; 663 of 2019; 664 of 2019) [2020] ZASCA 185 (29 December 2020)	8 citations
16.	Minister of Home Affairs and Another v Public Protector of the Republic of South Africa (308 of 2017) [2018] ZASCA 15 (15 March 2018)	8 citations
17.	Swifambo Rail Leasing (Pty) Limited v Passenger Rail Agency of South Africa (1030 of 2017) [2018] ZASCA 167 (30 November 2018)	8 citations
18.	Manong &Associates (Pty) Ltd v Minister of Public Works and Another (518/2008) [2009] ZASCA 110 (23 September 2009)	7 citations
19.	Airports Company South Africa SOC Ltd v Imperial Group Ltd and Others (1306/2018) [2020] ZASCA 2 (31 January 2020)	6 citations
20.	Minister of International Relations and Co-operation and Others v Simeka Group (Pty) Ltd and Others (610/2021) [2023] ZASCA 98 (14 June 2023)	6 citations
21.	Murray N.O. and Others v African Global Holdings (Pty) Ltd and Others (306/2019) [2019] ZASCA 152 (22 November 2019)	6 citations
22.	Panamo Properties 103 (Pty) Ltd v Land and Agricultural Development Bank of South Africa (20051/2014) [2015] ZASCA 70 (22 May 2015)	6 citations
23.	Premier: Limpopo Province v Speaker: Limpopo Provincial Legislature and Others [2011] ZACC 25 (11 August 2011)	6 citations
24.	Sonke Gender Justice NPC v President of the Republic of South Africa and Others [2020] ZACC 26 (4 December 2020)	6 citations
25.	Country Cloud Trading CC v MEC: Department of Infrastructure Development (751/2012) [2013] ZASCA 161 (26 November 2013)	5 citations
26.	Britannia Beach Estate (Pty) Ltd and Others v Saldanha Bay Municipality [2013] ZACC 30 (5 September 2013)	4 citations
27.	CEO of the South African Social Security Agency N.O and Other v Cash Paymaster Services (Pty) Ltd (90/2010) [2011] ZASCA 13 (11 March 2011)	4 citations
28.	Hunter v Financial Sector Conduct Authority and Others [2018] ZACC 31 (20 September 2018)	4 citations
29.	Manong and Associates (Pty) Ltd v Eastern Cape Department of Roads and Transport &Others (369/2008) [2009] ZASCA 50 (25 May 2009)	4 citations
30.	Oppressed ACSA Minority 1 (Pty) Ltd and Another v Government of Republic of South Africa and Others (898 of 2020) [2022] ZASCA 50 (11 April 2022)	4 citations
31.	Tusk Construction Support Services (Pty) Ltd and Another v Independent Development Trust (364/2019) [2020] ZASCA 22 (25 March 2020)	4 citations
32.	AllPay Consolidated Investment Holdings (Pty) Ltd and Others v CEO of the South African Social Security Agency and Others (678/2012) [2013] ZASCA 29 (27 March 2013)	3 citations
33.	Auditor-General of SA v MEC for Economic Opportunities, Western Cape and Another (671/2019) [2021] ZASCA 133 (4 October 2021)	3 citations
34.	Diener NO v Minister of Justice and Others (926 of 2016) [2017] ZASCA 180 (1 December 2017)	3 citations
35.	Minister of Transport NO and Another v Prodiba (Pty) Ltd (20028/2014) [2015] ZASCA 38 (25 March 2015)	3 citations
36.	Premier: Limpopo Province v Speaker of the Limpopo Provincial Legislature and Others [2012] ZACC 3 (22 March 2012)	3 citations
37.	CSARS v Marshall NO and Others (816 of 2015) [2016] ZASCA 158 (3 October 2016)	2 citations
38.	Holeni v Land and Agricultural Bank of South Africa (266/2008) [2009] ZASCA 9 (17 March 2009)	2 citations
39.	Joubert Galpin Searle Inc and Others v Road Accident Fund and Others (3191/2013) [2014] ZAECPEHC 19 (25 March 2014)	2 citations
40.	Kunene and Others v Minister of Police (260/2020) [2021] ZASCA 76 (10 June 2021)	2 citations
41.	MEC: Department of Police, Roads and Transport, Free State Provincial Government v Terra Graphics (Pty) Ltd t/a Terra Works and Another (483/2013) [2015] ZASCA 116 (10 September 2015)	2 citations
42.	Mbina-Mthembu v Public Protector (208/2018) [2019] ZAECBHC 4 (7 March 2019)	2 citations
43.	Offit Enterprises (Pty) Ltd and Another v Coega Development Corporation (Pty) Ltd and Others (9/2009) [2010] ZASCA 1 (15 February 2010)	2 citations
44.	S v Scholtz and Others (428 of 2017; 491 of 2017; 635 of 2017; 636 of 2017) [2018] ZASCA 106 (21 August 2018)	2 citations
45.	Special Investigating Unit v Zakheni Strategic Supplies (Pty) Ltd and Another (GP09/2021) [2022] ZAST 35 (29 June 2022)	2 citations
46.	Bowman Gilfillan Inc v Minister of Transport, In Re: Minister of Transport v Mahlalela and Others (15806/16) [2018] ZAGPPHC 579 (7 February 2018)	1 citation
47.	Cash Paymaster Services (Pty) Ltd v Chief Executive Officer of the SASSA and Others (1029/2018) [2019] ZASCA 131 (30 September 2019)	1 citation
48.	Commissioner for South African Revenue Service v Free State Development Corporation (1222/21) [2023] ZASCA 84 (31 May 2023)	1 citation
49.	De Nysschen v Government Employees Pension Fund and Others (864/2022) [2023] ZASCA 147 (9 November 2023)	1 citation
50.	Department: Transport, Province of KwaZulu-Natal v Ramsaran and Others (1274/2017) [2019] ZASCA 62 (23 May 2019)	1 citation
51.	Dlamini Inc v Transnet SOC Ltd and Others (16593/19; 23785/19) [2022] ZAGPJHC 904 (2 June 2022)	1 citation
52.	Eastern Cape Rural Development Agency and Another v Agribee Beef Fund (Pty) Ltd and Others (827 of 2020) [2022] ZASCA 2 (6 January 2022)	1 citation
53.	Gallocher v Social Housing Regulatory Authority and Another (1485/2019) [2019] ZALCJHB 162 (3 July 2019)	1 citation
54.	Ingonyama Trust v eThekwini Municipality (149/2011) [2012] ZASCA 104 (1 June 2012)	1 citation
55.	Kunene Rampala Inc v North West Province Department of Education and Sport and Development (460/2022) [2023] ZASCA 120 (15 September 2023)	1 citation
56.	MEC for Finance and Economic Development, KwaZulu-Natal v Masifundisane Training and Development College CC (606/2012) [2013] ZASCA 138 (27 September 2013)	1 citation
57.	Member of the executive Council for Health and Social Development of the Gauteng Provincial Government v Zulu obo Zulu (1020 of 2015) [2016] ZASCA 185 (30 November 2016)	1 citation
58.	Minister of Trade and Industry v Sundays River Citrus Company (Pty) Ltd (798/2018) [2019] ZASCA 184 (3 December 2019)	1 citation
59.	National Treasury v Kubukeli (20567/2014) [2015] ZASCA 141 (30 September 2015)	1 citation
60.	Ndhlovu v Department of health, Northern Cape Province and Another (1023/2022; 30/2022) [2023] ZANCHC 26 (15 June 2023)	1 citation
61.	Phakama Ngalonkulu v The Member of the Executive Council for Health of the Gauteng Division Government (217/2019) [2020] ZASCA 66 (17 June 2020)	1 citation
62.	Post Office Retirement Fund v South African Post Office SOC Ltd and Others (1134/2020) [2021] ZASCA 186 (30 December 2021)	1 citation
63.	Power Guarantees (Pty) Ltd and Others v Fusion Guarantees (Pty) Ltd (A 5015/2021) [2022] ZAGPJHC 272 (6 May 2022)	1 citation
64.	RMR Commodity Enterprise CC t/a Krass Blankets v Chairman of the Bid Adjudication committee and Others (92/2008) [2009] ZASCA 2 (20 February 2009)	1 citation
65.	Sehlapelo v Office of Ombud for Financial Services Providers and Others (84366/19) [2023] ZAGPPHC 582 (19 May 2023)	1 citation
66.	South African Container Stevedores (Pty) Ltd v Transnet Port Terminals and Others (11445/2010) [2011] ZAKZDHC 22 (30 March 2011)	1 citation
67.	TEB Properties CC v MEC, Department of Health and Social Development, North West (792/2010) [2011] ZASCA 243 (1 December 2011)	1 citation
68.	Theron v Premier of Western Cape Province and Another (1310/2017) [2019] ZASCA 6 (8 March 2019)	1 citation
69.	Tonise and Others v Minister of Water and Sanitation and Others (1274/2022) [2023] ZAECGHC 50 (24 May 2023)	1 citation
70.	Air Chefs Soc Limited v Public Protector of the Republic of South Africa and Others (Leave to Appeal) (31083/2020) [2024] ZAGPJHC 61 (29 February 2024)
71.	Aluwani Engineering Services CC v PC Udingo Venture (Pty) Ltd t/a PCU Consultants (42202/16) [2018] ZAGPPHC 466 (9 May 2018)
72.	BW Brightwater Way Props (Pty) Ltd v Eastern Cape Development Corporation (1235/2019) [2021] ZASCA 47 (19 April 2021)
73.	Babcock Ntuthuko Engineering (Pty) Ltd v Eskom Holdings Soc Ltd and Others (64288/2021) [2022] ZAGPPHC 1005 (17 November 2022)
74.	Becker v Minister of Mineral Resources and Energy and Others (3473/2022) [2023] ZAWCHC 3 (19 January 2023)
75.	Beyond Forensics (Pty) Ltd v National Commissioner of South African Police Services and Others (046691/2023) [2024] ZAGPPHC 68 (1 February 2024)
76.	Biermann v Eastern Cape Development Corporation (ECD 2151/2010; EL 1051/2010) [2013] ZAECELLC 10 (7 August 2013)
77.	Body Corporate of Candice Glades v Derrocks Attorneys and Another (47219/21) [2022] ZAGPJHC 381 (6 June 2022)
78.	Body Corporate of La Mon VIlla and Another v Niyakha Group (Pty) Ltd (17594/18) [2022] ZAGPPHC 822 (18 July 2022)
79.	Caledon River Properties (Pty) Ltd t/a Magwa Construction and Another v Special Investigation Unit and Another (A5066/2022; GP17/2020) [2023] ZAGPJHC 1505 (12 December 2023)
80.	City Power (SOC) Limited v CSARS (1147/2019) [2020] ZASCA 150 (20 November 2020)
81.	De Koker v Eskom Holdings Ltd and Another (077168/2023) [2023] ZAGPJHC 1043 (19 September 2023)
82.	Democratic Alliance v Public Protector; Council for Advancement of South African Constitution v Public Protector (11311; 13394/18) [2019] ZAGPPHC 389 (20 May 2019)
83.	Department of Agriculture Land Reform and Rural Development Northern Cape Province Kimberley v Master of the High Court Kimberley (61/2021) [2023] ZANCHC 51 (18 August 2023)
84.	Department of Agriculture, Land Reform and Rural Development, Northern Cape Province, Kimberley v Master of High Court, Kimberley (Leave to Appeal) (61/2021) [2024] ZANCHC 16 (23 February 2024)
85.	Department of Co-Operative Governance Human Settlements and Traditional Affairs Limpopo Province and Another v Seopela N.O. and Others (JR 226 / 2012) [2015] ZALCJHB 96 (4 February 2015)
86.	Department of Public Works and Infrastructure v Whittlesea Builders and Civils CC and Others (1359/2021) [2022] ZAECGHC 34 (15 February 2022)
87.	Eastern Cape Development Corporation v Cotterell N.O and Others (EL518/2023) [2024] ZAECELLC 11 (16 April 2024)
88.	Eskom Holdings Soc Ltd v Silicon Smelters (Pty) Ltd (34000/2022) [2023] ZAGPPHC 880 (25 July 2023)
89.	Free State Gambling and Liquor Authority v Commission for Conciliation Mediation and Arbitration N.O. and Others; Free State Gambling and Liquor Authority v Motake N.N.O. and Others (J773/15; J894/15) [2015] ZALCJHB 51 (26 June 2015)
90.	Freedom Stationery (Pty) and Another v MEC for Education, Eastern Cape and Others (59/2011) [2011] ZAECELLC 1 (16 March 2011)
91.	Gallocher v Social Housing Regulatory Authority and Another (J 1485/2019) [2019] ZALCJHB 388 (3 July 2019)
92.	Gauteng Enterprise Propeller v Amahlo Consulting Services CC (2022/13270) [2023] ZAGPJHC 1531 (28 December 2023)
93.	Gijima Holdings (Pty) Ltd v SITA and Other (11686/21) [2021] ZAGPJHC 11 (21 October 2021)
94.	Green Mile investments 340 CC v Khuthala Property Consortium (Pty) Ltd and Another; Khuthala Property Consortium (Pty) Ltd v Mtubatuba Municipality and Others (429/2016; 5188/2016) [2018] ZAKZPHC 16 (18 May 2018)
95.	Head of Department EC and Others v Absa Bank Limited and Others (2091/2021) [2022] ZAECGHC 29 (21 June 2022)
96.	Head of Department: Free State Provincial Treasury v Member of Executive Council for Finance (MEC): Free State Provincial Government and Others (990/2024) [2024] ZAFSHC 73 (19 March 2024)
97.	Hudson and Another v SAA SOC Ltd (JA 84/2014) [2015] ZALAC 14 (24 June 2015)
98.	Hudson and Another v South African Airways Soc Ltd (J 543 /13; J 545/13) [2014] ZALCJHB 130 (24 April 2014)
99.	Komatiland Forest SOC Limited v John Wright Veneers (Pty) Ltd and Another (56241/2021) [2023] ZAGPPHC 82 (23 February 2023)
100.	Komatiland Forest Soc Ltd v John Wright Veneers (Pty) Ltd N.O. and Another (56241/2021) [2023] ZAGPPHC 640 (28 April 2023)
101.	Kruger NO v Ithala Soc Ltd (19051/2023) [2024] ZAKZPHC 19 (14 March 2024)
102.	KwaZulu-Natal Department of Transport v General Public Service Sectoral Bargaining Council N.O. and Others (D 408/11; D542/11) [2014] ZALCD 5 (17 November 2014)
103.	KwaZulu-Natal Tourism Authority and Others v Wasa (JA 113/14) [2016] ZALAC 120 (28 June 2016)
104.	Kweyama and Others v Special Investigating Unit and Others (2483/2020) [2023] ZAGPJHC 1141 (10 October 2023)
105.	Legal Practitioners Indemnity Insurance Fund NPC and Others v Road Accident Fund and Others (046038/2022) [2024] ZAGPPHC 285 (20 March 2024)
106.	Loghdey t/a Street Parking Solutions v City of Cape Town and Another (5276/23) [2023] ZAWCHC 177 (29 November 2023)
107.	MEC for Public Works and Others v Ikamva Architects and Others (235/2021) [2022] ZAECBHC 11 (17 March 2022)
108.	Ma-Africa Hotels (Pty) Ltd v Cape Peninsula University of Technology (20599/21; 4517/22) [2023] ZAWCHC 1 (19 January 2023)
109.	Mango Airlines Soc Limited N.O. and Others v Minister of Public Enterprises and Others (010700/2023) [2023] ZAGPPHC 1005 (6 September 2023)
110.	Mango Airlines Soc Limited and Others v Minister of Pubic Enterprises and Others (Section 18(3) Judgment) (010700/2023) [2023] ZAGPPHC 1336 (18 December 2023)
111.	Mango Airlines Soc Limited and Others v Minister of Public Enterprises and Others (Leave to Appeal) (010700/2023) [2023] ZAGPPHC 1330 (13 December 2023)
112.	Manong and Associates (Pty) Ltd v City of Cape Town and Another (457/2009) [2010] ZASCA 169 (1 December 2010)
113.	Member of Executive Council : Human Settlements and Infrastructure Development, Gauteng Province and Another v GladAfrica Project Managers (Pty) Limited and Others (2023-086842) [2023] ZAGPJHC 1302 (7 November 2023)
114.	Metropol Consulting (Pty) Ltd v City of Johannesburg Metropolitan Municipality and Another (21725 of 2018) [2022] ZAGPJHC 840 (3 November 2022)
115.	Minister Of Health Director-General National Department Of Health v Solidarity Trade Union and Others; In Re: Solidarity Trade Union v Minister of Health and Others (61844/21) [2023] ZAGPPHC 666 (14 June 2023)
116.	Minister of Arts and Culture v Brewer (69082/10) [2018] ZAGPPHC 528 (17 April 2018)
117.	Minister of Basic Education v Basic Education for All (20793/2014) [2015] ZASCA 198 (2 December 2015)
118.	Minister of Communications and Digital Technologies and Another v South African Post Office Soc Ltd N.N.O. and Others (2023-051134) [2023] ZAGPPHC 774 (10 July 2023)
119.	Minister of Police v Cobalt Communications CC t/a Top-Notch and Another (427/22) [2023] ZAECPEHC 45 (15 June 2023)
120.	Mjayeli Security (Pty) Ltd and Another v South African Broadcasting Corporation Soc Ltd (“Sabc”) and Others (47916/2017) [2023] ZAFSHC 197 (10 October 2023)
121.	Mogale City Local Municipality and Another v Gelita SA (Pty) Ltd (2021/18762) [2023] ZAGPJHC 45 (16 January 2023)
122.	Moletele Community and Others concerning Certain Farms in the Maruleng Region (LCC 20/2012; LCC 206/2010) [2020] ZALCC 14 (9 July 2020)
123.	Moletele Community and Others v Certain Farms in the Maruleng Region ; Mnisi and Others v Communities/Tribe Members/Families (LCC 20/2012; LCC 206/2010) [2020] ZALCC 12 (3 July 2020)
124.	Moyo v Road Accident Fund and Another (3719/2020) [2024] ZAECPEHC 18 (5 March 2024)
125.	Mphanama v S (1107 of 2020) [2022] ZASCA 11 (24 January 2022)
126.	Municipality v Eskom Holdings Soc Ltd and Others (35921/20) [2022] ZAGPJHC 940 (6 July 2022)
127.	Municipality v Eskom Holdings Soc Ltd and Others (35921/2020) [2022] ZAGPJHC 435 (6 July 2022)
128.	My Pride Smile Africa (Pty) Ltd and Another v Umzimvubu Local Municipality (2313/2022) [2023] ZAECPEHC 30 (6 April 2023)
129.	Mzansi Fire and Security (Pty) Ltd v Durban University of Technology and Others (D 1464/2020) [2022] ZAKZDHC 20 (3 March 2022)
130.	N P obo N E v Member for Executive Council for Health of Gauteng Provincial Government (22473/12) [2019] ZAGPJHC 24 (7 February 2019)
131.	National Department of Public Works v Roux Property Fund (Pty) Limited and Another (52530/2011) [2022] ZAGPPHC 1167 (19 December 2022)
132.	National Director of Public Prosecutions v Abbu and Others (D8053/2019) [2022] ZAKZDHC 38 (31 October 2022)
133.	National Institute for Humanities and Social Sciences v Lephoto and Another (JA 36/2018) [2019] ZALAC 98 (12 September 2019)
134.	Nyathikazi v Public Health and Social Development Sectorial Bargaining Council N.O. and Others (JA 106/2019) [2021] ZALAC 294 (26 May 2021)
135.	Organisasie vir Godsdienste-Onderrig en Demokrasie v Laerskool Randhart and Others (29847/2014) [2017] ZAGPJHC 160 (28 June 2017)
136.	Organisational Undoing Tax Abuse NPC v Services Sector Education Training Authority and Others (36248/19) [2021] ZAGPJHC 93 (4 November 2021)
137.	POPCRU and Another v MEC for the Department of Transport Safety and Liaison Northern Cape and Others (J 662/15) [2015] ZALCJHB 35 (27 August 2015)
138.	Pillay and Another v Broadband Infraco (Pty) Ltd N.O. and Others (JR 706/2012) [2014] ZALCJHB 128 (25 April 2014)
139.	Public Servants Association of South Africa and Another v Minister of Labour and Another (J1511/15) [2015] ZALCJHB 12 (5 October 2015)
140.	Public Servants Association v South African Revenue Service and Others (34583/2021) [2023] ZAGPPHC 1277 (22 November 2023)
141.	Putco (Pty) Ltd v MEC for Roads and Transport Gauteng and Another ; Trustees of Bus Industries Restructuring Fund and Another v Gauteng Department of Roads and Transport and Others (49674/21; 51091/21) [2021] ZAGPJHC 390 (7 December 2021)
142.	RAiN Chartered Accountants Incorporated v South African Social Security Agency [2021] ZACC 27 (10 September 2021)
143.	RMS Joint Venture CC t/a Radds Transport v Transnet SOC Ltd and Others (2022-038072) [2024] ZAGPPHC 407 (19 April 2024)
144.	Rail Refurb CC v South African National Roads Agency (16642/2022) [2023] ZAGPPHC 1037 (31 August 2023)
145.	Red Coral Investments (Pty) Ltd v Cape Peninsula University of Technology (498 of 2017) [2017] ZASCA 152 (22 November 2017)
146.	Rentworks Africa (Pty) Ltd v MEC for Infrastructure Development Gauteng Provincial Government (38522/12) [2023] ZAGPPHC 583 (19 May 2023)
147.	Resultant Finance (Pty) Ltd v Head of Department for the Department of Health, KwaZulu-Natal and Another (62/2019) [2020] ZASCA 87 (16 July 2020)
148.	Rise Security Services (Pty) Ltd v National Youth Development Agency (005278/2023) [2023] ZAGPJHC 1475 (6 December 2023)
149.	Road Accident Fund v Newnet Properties (Pty) Ltd and Others (6088/2022) [2022] ZAGPPHC 1099 (6 December 2022)
150.	Road Accident Fund v Sheriff Centurion East N.N.O. and Others (066599/2023) [2023] ZAGPPHC 900 (7 August 2023)
151.	Road Mac Surfacing (Pty) Ltd v MEC for Department of Transport and Roads, North West Province and Others ; Raubex (Pty) Ltd v MEC for Department of Transport and Roads, North West Province and Others ; Star Asphalters/Kgotsong Civils and Another v MEC for Department of Transport and Roads, North West Province and Others (820/05; 821/05; 822/05) [2006] ZANWHC 2 (31 August 2006)
152.	S v Hudla and Others (SS 46/2018) [2022] ZAGPJHC 392 (23 June 2022)
153.	S v Thabethe and Others (08/2022) [2023] ZAFSHC 87 (21 April 2023)
154.	SABC Soc Ltd and Another v Mott MacDonalds SA (Pty) Ltd (29070/18) [2020] ZAGPJHC 5 (8 December 2020)
155.	SKG v Eskom Holdings SOC Ltd and Others (EL789/2020) [2022] ZAECELLC 30 (15 December 2022)
156.	Sechaba Protection Services CC (Pty) Ltd and Others v Passenger Rail Agency of SA Ltd and Others (19976/2019) [2023] ZAWCHC 166 (3 November 2023)
157.	Serite v Minister of Police and Others (43007/2020) [2024] ZAGPPHC 377 (8 April 2024)
158.	Shine Africa Financial Services (Pty) Ltd v BCMM (EL 1056/2022) [2022] ZAECELLC 24 (8 November 2022)
159.	Siyaduma and Others v Minister of Public Works and Others (26921/18) [2018] ZAGPPHC 492 (7 May 2018)
160.	Sokhela and Others v MEC for Agriculture and Environmental Affairs (KwaZulu-Natal) and Others (12266/2008) [2009] ZAKZPHC 30 (19 June 2009)
161.	Soma Initiative (Pty) Ltd v The Premier for the Eastern Cape and Others (353/2022) [2022] ZAECGHC 7 (17 May 2022)
162.	South African Broadcasting Corporation and Another v Former Chief Operations Officer: George Hlaudi Motsoeneng and Others (GP01/2021) [2022] ZAST 48 (18 October 2022)
163.	South African Revenue Services v Ntshintshi N.O. and Others (C 546/12) [2013] ZALCCT 15 (7 June 2013)
164.	Special Investigating Unit (SIU) v Mazibuko and Others (GP010/2021) [2021] ZAST 18 (4 October 2021)
165.	Special Investigating Unit and Another v Caledon River Properties (Pty) Ltd t/a Magwa Construction and Another (GP17/2020) [2021] ZAST 26 (26 February 2021)
166.	Special Investigating Unit and Another v Hlatshwayo and Others (GP/20/2020) [2023] ZAST 7 (15 March 2023)
167.	Special Investigating Unit and Another v LNG (Pty) Ltd (GP03/2022) [2024] ZAST 1 (7 February 2024)
168.	Special Investigating Unit and Another v Msagala and Others (GP05/2020) [2021] ZAST 15 (31 August 2021)
169.	Special Investigating Unit v C Squared Consumer Connectedness (Pty) Ltd and Others (Order in Respect of Fourth Respondent) (FS01/2022) [2023] ZAST 22 (2 May 2023)
170.	Special Investigating Unit v Fikile Mpofana (Pty) Ltd and Others (GP13/2021) [2022] ZAST 56 (10 February 2022)
171.	Special Investigating Unit v Gekkonomics Propietory Limited t/a Infonomix and Another (90545/18) [2023] ZAGPPHC 995 (1 September 2023)
172.	Special Investigating Unit v Ledla Structural Development (Pty) Ltd and Others (GP07/2020) [2020] ZAST 2 (10 December 2020)
173.	Special Investigating Unit v Lehloenya and Others ; In re: Lehloenya v Makhura and Others (Exception, Application to Strike Out and Special Plea to First Defendant's Third-Party Notice) (GP11/2020) [2021] ZAST 19 (25 October 2021)
174.	Special Investigating Unit v Member of Executive Council for Department of Transport, KwaZulu-Natal and Another (KN/01/2021) [2024] ZAST 2 (27 February 2024)
175.	Special Investigating Unit v Mothupi and Others (NW03/2021) [2021] ZAST 13 (24 August 2021)
176.	Special Investigating Unit v Rybak Properties (Pty) Ltd and Another (GP01/2020) [2023] ZAST 21 (9 October 2023)
177.	State Information Technology Agency (Pty) Ltd v Sekgobela (JA53/08) [2012] ZALAC 20 (6 June 2012)
178.	Swart v Minister of Correctional Services and Another (P549/09) [2015] ZALCPE 8 (24 March 2015)
179.	TMT Services & Supplies (Pty) Ltd t/a Traffic Management Technologies v City of Johannesburg Metropolitan Municipality and Another (1365/2023) [2024] ZAWCHC 53 (27 March 2024)
180.	Tekoa Consulting Engineers v Alfred Nzo District Municipality and Others (1284/2021) [2022] ZAECGHC 25 (14 June 2022)
181.	Telkom SA (Soc) Ltd v President of the Republic of South Africa and Others (007566/2022) [2023] ZAGPPHC 789 (19 July 2023)
182.	Thabong Monitoring Solutions (Pty) Ltd v National Gambling Board and Others (76675/17) [2017] ZAGPPHC 61 (19 December 2017)
183.	Tshidzumba and Others v Special Investigation Unit and Others; In Re: Special Investigation Unit v Maguvhe and Others (10124/2020) [2022] ZAGPJHC 1111 (8 November 2022)
184.	Umso Construction (Pty) Ltd v Member of the Executive Council for Roads and Public Works Eastern Cape Province and Others (20800/2014) [2016] ZASCA 61 (14 April 2016)
185.	United Democratic Movement and Others v Eskom Holdings Soc Ltd and Others ; Tebeila Institute v National Energy Regulator of South Africa and Others (003615/2023; 005779/2023) [2023] ZAGPPHC 248 (5 May 2023)
186.	Voestalpine Vae SA (Pty) Ltd v Transnet Freight Rail A Division of Transnet Soc Ltd and Another (22363/2021) [2022] ZAGPPHC 1052 (22 November 2022)
187.	Waco Africa (Pty) Ltd and Others v Eskom Soc Ltd and Others (290/22; 3047/22; 5798/21) [2022] ZAGPJHC 607 (2 September 2022)
188.	Waco Africa (Pty) Ltd t/a SGB-Cape v SOC Ltd and Others ; Southey Contracting (Pty) Ltd v Eskom Holdings SOC Ltd and Others (2022/3047; 57981/2021; A009029/2023; A2022-050014) [2024] ZAGPJHC 1517 (4 March 2024)
189.	Wasa v KwaZulu-Natal Tourism Authority and Others (J1374/2012) [2014] ZALCJHB 109 (25 June 2014)
190.	Waymark Infotech v Road Traffic Management Corporation (36811/2014) [2017] ZAGPPHC 1 (28 March 2017)
191.	Western Cape Gambling and Racing Board v CCMA N.O. and Others (C973/2013) [2015] ZALCCT 26 (20 February 2015)
192.	Yako v National Lotteries Commission and Others (2024 - 027585) [2024] ZAGPJHC 1620 (26 March 2024)

Legislation 141

1.	Companies Act, 2008	1907 citations
2.	Superior Courts Act, 2013	1697 citations
3.	Local Government: Municipal Finance Management Act, 2003	1662 citations
4.	Income Tax Act, 1962	1599 citations
5.	Disaster Management Act, 2002	1216 citations
6.	Consumer Protection Act, 2008	1068 citations
7.	Electronic Communications Act, 2005	896 citations
8.	Competition Act, 1998	772 citations
9.	Financial Intelligence Centre Act, 2001	727 citations
10.	National Credit Act, 2005	686 citations
11.	National Environmental Management: Protected Areas Act, 2003	629 citations
12.	Skills Development Act, 1998	593 citations
13.	National Health Act, 2003	430 citations
14.	National Environmental Management: Waste Act, 2008	420 citations
15.	Independent Communications Authority of South Africa Act, 2000	419 citations
16.	Preferential Procurement Policy Framework Act, 2000	365 citations
17.	National Environmental Management: Air Quality Act, 2004	347 citations
18.	Electronic Communications and Transactions Act, 2002	344 citations
19.	Electricity Regulation Act, 2006	306 citations
20.	Standards Act, 2008	278 citations
21.	Tourism Act, 2014	273 citations
22.	Legal Practice Act, 2014	251 citations
23.	Mine Health and Safety Act, 1996	231 citations
24.	Unemployment Insurance Act, 2001	183 citations
25.	Protection of Personal Information Act, 2013	156 citations
26.	National Energy Regulator Act, 2004	155 citations
27.	Financial Sector Regulation Act, 2017	121 citations
28.	Unemployment Insurance Contributions Act, 2002	113 citations
29.	National Small Enterprise Act, 1996	112 citations
30.	Construction Industry Development Board Act, 2000	103 citations
31.	Gas Act, 2001	101 citations
32.	Public Protector Act, 1994	95 citations
33.	National Ports Act, 2005	78 citations
34.	Public Audit Act, 2004	77 citations
35.	Council for Medical Schemes Levies Act, 2000	60 citations
36.	Social Housing Act, 2008	54 citations
37.	Special Economic Zones Act, 2014	42 citations
38.	Judicial Service Commission Act, 1994	38 citations
39.	Gas Regulator Levies Act, 2002	37 citations
40.	Employment Services Act, 2014	32 citations
41.	South African Postbank SOC Limited Act, 2010	32 citations
42.	Legal Aid South Africa Act, 2014	29 citations
43.	National Energy Act, 2008	26 citations
44.	South African Social Security Agency Act, 2004	26 citations
45.	Carbon Tax Act, 2019	17 citations
46.	Geoscience Act, 1993	17 citations
47.	Mineral and Petroleum Resources Royalty Act, 2008	16 citations
48.	National Health Laboratory Service Act, 2000	16 citations
49.	Securities Transfer Tax Act, 2007	16 citations
50.	South African Post Office SOC Ltd Act, 2011	15 citations
51.	Customs Duty Act, 2014	11 citations
52.	South African Human Rights Commission Act, 2013	10 citations
53.	KwaZulu-Natal Health Act, 2009	6 citations
54.	Western Cape Land Use Planning Act, 2014	6 citations
55.	Disaster Management Act: Regulations relating to COVID-19	4 citations
56.	Northern Cape Gambling Act, 2008	3 citations
57.	Customer Care and Revenue Management	2 citations
58.	Free State Gambling and Liquor Act, 2010	2 citations
59.	KwaZulu-Natal Gaming and Betting Act, 2010	2 citations
60.	KwaZulu-Natal Umzimkhulu Alignment Act, 2017	2 citations
61.	Mpumalanga Tourism and Parks Agency Act, 2005	2 citations
62.	Eastern Cape Traditional Leadership and Governance Act, 2017	1 citation
63.	Gauteng Enterprise Propeller Act	1 citation
64.	Gauteng Liquor Act	1 citation
65.	Gauteng Transport Infrastructure Act, 2001	1 citation
66.	Kwa-Zulu Natal Amafa and Research Institute Act, 2018	1 citation
67.	KwaZulu-Natal Funding of Represented Political Parties Act, 2008	1 citation
68.	KwaZulu-Natal Land Administration and Immovable Asset Management Act, 2014	1 citation
69.	KwaZulu-Natal Liquor Licensing Act, 2010	1 citation
70.	North West Directorate of Entrepreneurial Development in Natural Resources Act, 2003	1 citation
71.	Northern Cape Liquor Act, 2008	1 citation
72.	Credit Control and Debt Collection
73.	Credit Control, Tariffs and Debt Collection
74.	Directions to Address, Prevent and Combat the Spread of COVID-19 in All Courts, Court Precincts and Justice Service Points in the Republic of South Africa (Adjusted Alert Level 3)
75.	Disaster Management Act: Regulations relating to COVID-19
76.	Eastern Cape Finance Act, 2022
77.	Eastern Cape Liquor Authority Act, 2018
78.	Eastern Cape Parks and Tourism Agency Act, 2010
79.	Exemption from Act and regulations
80.	Finance Act, 2020
81.	Financial Management of Mpumalanga Provincial Legislature Act, 2010
82.	Financial Management of the Eastern Cape Provincial Legislature Act, 2009
83.	Financial Management of the Gauteng Provincial Legislature Act
84.	Fort Cox Agricultural Institute Transitional Provisions Act, 2015
85.	Free State Arts and Culture Council Act, 2007
86.	Gauteng Provincial Languages Act, 2016
87.	Gauteng Township Economic Development Act, 2022
88.	Gautrain Management Agency Act, 2006
89.	Kwa-Zulu Natal Amafa and Research Institute Regulations, 2018
90.	KwaZulu-Natal Dube Tradeport Corporation Act, 2010
91.	KwaZulu-Natal Film Commission Act, 2010
92.	KwaZulu-Natal Ithala Development Finance Corporation Act, 2013
93.	KwaZulu-Natal Trade and Investment Agency Act, 2010
94.	KwaZulu-Natal Zulu Royal House Trust Act, 2018
95.	Limpopo Economic Development Agency Act, 2016
96.	Limpopo Environmental Management Act, 2003
97.	Limpopo Housing Act, 2006
98.	Limpopo Tourism Act, 2018
99.	Mpumalanga Economic Growth Agency Act, 2010
100.	Mpumalanga Economic Regulator Act, 2017
101.	Mpumalanga Finance Act, 2012
102.	Municipal Land Use Planning
103.	Municipal Land Use Planning
104.	Municipal Land Use Planning
105.	Municipal Land Use Planning
106.	Municipal Land Use Planning
107.	Municipal Land Use Planning
108.	Municipal Planning
109.	North West Biodiversity Management Act, 2016
110.	North West Parks Board Act, 2015
111.	North West Provincial Legislature Management Act, 2007
112.	North West Tourism Board Act, 2015
113.	North West Youth Entrepreneurship Services Fund Act, 2015
114.	Northern Cape Arts and Culture Council Act, 2013
115.	Northern Cape Consumer Protection Act, 2012
116.	Northern Cape Direct Charges Act, 2004
117.	Northern Cape Economic Development, Trade and Investment Promotion Agency Act, 2008
118.	Northern Cape Sport and Recreation Authority Act, 2015
119.	Northern Cape Tourism Entity Act, 2008
120.	Northern Cape Use of Official Languages Act, 2013
121.	Property Rates
122.	Provincial Appropriation Act, 2023
123.	Rates
124.	Regulations Regarding the Chief Executive Officer, 2009
125.	Regulations Regarding the Impact of Severe Electricity Supply Constraint, 2023
126.	Regulations Relating to the Financial Governance of Health Facility Boards and Committees, 2017
127.	Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Retirement), 2019
128.	Regulations Relating to the Kwazulu-Natal Joint Municipal Pension Fund (Superannuation), 2019
129.	Regulations Relating to the Kwazulu-Natal Joint Municipal Provident Fund, 2019
130.	Revenue
131.	Saldanha Bay Industrial Development Zone Licencing Company Act, 2016
132.	Spatial Planning and Land Use Management
133.	Use of Free State Official Languages Act, 2017
134.	Water and Sanitation Emergency Procurement COVID-19 Disaster Response Directions, 2020
135.	Western Cape Biodiversity Act, 2021
136.	Western Cape Community Safety Regulations, 2016
137.	Western Cape Land Use Planning Regulations, 2015
138.	Western Cape Membership of the Western Cape Economic Development Partnership Act
139.	Western Cape Procurement (Business Interests of Employees) Act
140.	Western Cape Provincial Transport Infrastructure Act, 2023
141.	Western Cape Special Economic Development Infrastructure Company Act, 2019

Public Finance Management Act, 1999

Taxonomies

Related documents

Public Finance Management Act, 1999

Act 1 of 1999

Chapter 1Interpretation, object, application and amendment of this Act

1. Definitions

2. Object of this Act

3. Institutions to which this Act applies

4. Amendments to this Act

Chapter 2National Treasury and National Revenue Fund

Part 1 – National Treasury

5. Establishment

6. Functions and powers

7. Banking, cash management and investment framework

8. Annual consolidated financial statements

9. Financial statistics and aggregations

10. Delegations by National Treasury

Part 2 – National Revenue Fund

11. Control of National Revenue Fund

12. Deposits and withdrawals by South African Revenue Services in Revenue Funds

13. Deposits into National Revenue Fund

14. Withdrawal of exclusions

15. Withdrawals and investments from National Revenue Fund

16. Use of funds in emergency situations

Chapter 3Provincial treasuries and provincial revenue funds

Part 1 – Provincial treasuries

17. Establishment

18. Functions and powers

19. Annual consolidated financial statements

20. Delegations by provincial treasuries

Part 2: Provincial Revenue Funds

21. Control of Provincial Revenue Funds

22. Deposits into Provincial Revenue Funds

23. Withdrawal of exclusions from Provincial Revenue Funds

24. Withdrawals and investments from Provincial Revenue Funds

25. Use of funds in emergency situations

Chapter 4National and provincial budgets

26. Annual appropriations

27. National annual budgets

28. Multi-year budget projections

29. Expenditure before annual budget is passed

30. National adjustment budgets

31. Provincial adjustments budgets

32. Publishing of reports on state of budget

33. Withholding of appropriated funds

34. Unauthorised expenditure

35. Unfunded mandates

Chapter 5Departments and constitutional institutions

Part 1 – Appointment of accounting officers

36. Accounting officers

37. Acting accounting officers

Part 2 – Responsibilities of accounting officers

38. General responsibilities of accounting officers

39. Accounting officers’ responsibilities relating to budgetary control

40. Accounting officers’ reporting responsibilities

41. Information to be submitted by accounting officers

42. Accounting officers’ responsibilities when assets and liabilities are transferred

43. Virement between main divisions within votes

Part 3 – Other officials of departments and constitutional institutions

44. Assignment of powers and duties by accounting officers

45. Responsibilities of other officials

Chapter 6Public entities

Part 1 – Application of this Chapter

46. Application

47. Unlisted public entities

48. Classification of public entities

Part 2 – Accounting authorities for public entities

49. Accounting authorities

50. Fiduciary duties of accounting authorities

51. General responsibilities of accounting authorities

52. Annual budget and corporate plan by Schedule 2 public entities and government business enterprises

53. Annual budgets by non-business Schedule 3 public entities

54. Information to be submitted by accounting authorities

55. Annual report and financial statements

Part 3 – Other officials of public entities

56. Assignment of powers and duties by accounting authorities

57. Responsibilities of other officials

Part 4 – External auditors

58. Appointment of auditors

Chapter 1
Interpretation, object, application and amendment of this Act

Chapter 2
National Treasury and National Revenue Fund

Chapter 3
Provincial treasuries and provincial revenue funds

Chapter 4
National and provincial budgets

Chapter 5
Departments and constitutional institutions

Chapter 6
Public entities

Chapter 7
Executive authorities

Chapter 8
Loans, guarantees and other commitments

Chapter 9
General treasury matters

Chapter 10
Financial misconduct

Chapter 11
Accounting Standards Board

Chapter 12
Miscellaneous