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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Exchequer Act, No. 66 of 1975
[... Title amended by Act 1989_052_018_19890526 - was entitled "Exchequer and Audit Act, 1975"]

Long title

To provide for the regulation of the collection, receipt, control and issue of State moneys and the receipt, custody and control of other State property; the raising and repayment of loans by the State; the granting of certain loans from the State Revenue Fund and the terms and conditions in regard to the repayment of such loans; the duties and powers of the Treasury; and the granting of certain guarantees to the South African Reserve Bank; and matters connected therewith.

Table of contents

SECTION TITLE
1. [...repealed by Act 1999_001_094_19990302 - was entitled "Definitions"]
CHAPTER I. REVENUE, EXPENDITURE AND ACCOUNTING SYSTEM
2. [...repealed by Act 1999_001_094_19990302 - was entitled "Accounts of State Revenue Fund"]
2A. ... [...inserted by Act 1993_069_003_19930625] [...repealed by Act 1999_001_094_19990302 - was entitled "Imposition of levies on services rendered"]
3. [...repealed by Act 1999_001_094_19990302 - was entitled "The Exchequer Account"]
4. [...repealed by Act 1999_001_094_19990302 - was entitled "Appropriation of moneys in State Revenue Fund, and estimates of expenditure and revenue"]
4A. ... [... inserted by Act 1986_069_022_19860627 Sch Part1 C.4[ [. repealed by Act 1992_096_003_19920703 - was entitled "Payment of difference between expenditure and reveue"] [...inserted by Act 1994_041_017_19941207] [...repealed by Act 1999_001_094_19990302 - was entitled "Special arrangements regarding appropriation of moneys for 1994/95 financial year"]
5. [...repealed by Act 1999_001_094_19990302 - was entitled "Duration of appropriation Act, and expenditure in a financial year"]
6. [...repealed by Act 1999_001_094_19990302 - was entitled "Utilization of savings in certain circumstances"]
7. ... [...Title amended by Act 1984_100_012(a)_19840810] [...repealed by Act 1999_001_094_19990302 - was entitled "Authority by responsible Minister for utilization of moneys in certain circumstances"]
8. [...repealed by Act 1999_001_094_19990302 - was entitled "Power of Treasury to limit or suspend incurring of expenditure"]
9. [...repealed by Act 1999_001_094_19990302 - was entitled "Account of Paymaster-General"]
10. [...repealed by Act 1999_001_094_19990302 - was entitled "Power of the Treasury to utilize moneys in the Exchequer Account for certain purposes"]
11. [...repealed by Act 1999_001_094_19990302 - was entitled "Authority for opening of bank accounts"]
11A.  ... [...inserted by Act 1978_094_011_19780623] [...repealed by Act 1999_001_094_19990302 - was entitled "Establishment of trading and related accounts"]
12. [...repealed by Act 1999_001_094_19990302 - was entitled "System of bookkeeping and accounting"]
13. [...repealed by Act 1999_001_094_19990302 - was entitled "Accounting for Exchequer Account, and preparation of statements"]
14. [...repealed by Act 1999_001_094_19990302 - was entitled "Appropriation Accounts"]
15. [...repealed by Act 1999_001_094_19990302 - was entitled "Accounting officer"]
15A ... [...inserted by Act 1979_101_015_19790713] [...Title amended by Act 1993_069_01_19930625 - was entitled "Responsibility of accounting for State moneys by a person who is not an accounting officer"] [...repealed by Act 1999_001_094_19990302 - was entitled "Responsibility of accounting for State moneys and State property by a person who is not an accounting officer"]
CHAPTER II. RAISING AND GRANTING OF STATE LOANS
16. [...repealed by Act 1999_001_094_19990302 - was entitled "Power of Minister to borrow moneys on behalf of the State"]
17. [...repealed by Act 1999_001_094_19990302 - was entitled "Borrowing of moneys to regulate internal monetary conditions"]
18. [...repealed by Act 1999_001_094_19990302 - was entitled "Stabilization Account"]
19. [...repealed by Act 1999_001_094_19990302 - was entitled "Method of raising loans"]
20. [...repealed by Act 1999_001_094_19990302 - was entitled "Expenditure in connection with loans"]
21. [...repealed by Act 1999_001_094_19990302 - was entitled "Provisions applicable to issues of stock"]
22. [...repealed by Act 1999_001_094_19990302 - was entitled "Appointment of agents and making of advances"]
23. [...repealed by Act 1999_001_094_19990302 - was entitled "Treasury not responsible for fulfilment of obligations resulting from lien over securities"]
24. ... [...Title amended by Act 1989_080_014_19890614 - was entitled "Repayment of loans"] [...repealed by Act 1999_001_094_19990302 - was entitled "Repayment of loans and consolidation or repurchase of issued securities"]
25. [...repealed by Act 1999_001_094_19990302 - was entitled "Use of the words 'local stock' or 'local registered stock' "]
26. [...repealed by Act 1999_001_094_19990302 - was entitled "Determining of interest rates and other terms and conditions of State loans granted and debts to the State"]
27. [...repealed by Act 1999_001_094_19990302 - was entitled "Requisition by the Railways and Harbours Administration for capital sums from loan moneys, the payment of interest thereon and reimbursement of raising and management costs"]
27A. ... [...inserted by Act 1980_100_019_19800627] [...repealed by Act 1999_001_094_19990302 - was entitled "Portion of certain loans to Railways and Harbours Administration to be deemed to be permanent capital"]
27B. ... [...inserted by Act 1981_100_010_19811106] [...repealed by Act 1999_001_094_19990302 - was entitled "Further portion of certain loans to Railways and Harbours Administration to be deemed to be permanent capital"]
27C. ... [sic - duplicate section title] [...inserted by Act 1983_093_014_19830713] [...repealed by Act 1999_001_094_19990302 - was entitled "Further portion of certain loans to South African Transport Services to be deemed to be permanent capital"]
27D. ... [sic - duplicate section title] [...inserted by Act 1983_093_014_19830713] [...repealed by Act 1999_001_094_19990302 - was entitled "Further portion of certain loans to South African Transport Services to be deemed to be permanent capital"]
27E. ... [sic - duplicate section title] [...inserted by Act 1986_077_009_19860704] [...repealed by Act 1999_001_094_19990302 - was entitled "Further portions of certain loans to South African Transport Services to be deemed to be permanent capital"]
27F. ... [sic - duplicate section title] [...inserted by Act 1987_093_006_19871016] [...repealed by Act 1999_001_094_19990302 - was entitled "Further portion of certain loans to South African Transport Services to be deemed to be permanent capital"]
27G. ... [sic - duplicate section title] [...inserted by Act 1988_088_013_19880713] [...repealed by Act 1999_001_094_19990302 - was entitled "Further portion of certain loans to South African Transport Services deemed to be permanent capital"]
28. Permanent capital made available to Department of Posts and Telecommunications, and payment of interest thereon
29. Loans to Department of Posts and Telecommunications, and the payment of interest thereon
30. Conversion of the loan liability of South African Broadcasting Corporation into permanent capital
30A. ... [...inserted by Act 1981_100_011_19811106] [...repealed by Act 1999_001_094_19990302 - was entitled "Authority to enter into commitment in respect of certain loans"]
30B. ... [...inserted by Act 1981_100_011_19811106] [...repealed by Act 1999_001_094_19990302 - was entitled "Further authority to enter into commitment in respect of certain loans"]
30C. ... [...inserted by Act 1991_085_078_19910619 Sch]** [...repealed by Act 1999_001_094_19990302 - was entitled "Authority to fulfill certain obligations of Department of Posts and Telecommunications"]
CHAPTER III. GENERAL FINANCIAL CONTROL
31. [...repealed by Act 1999_001_094_19990302 - was entitled "Other powers of the Treasury"]
32. [...repealed by Act 1999_001_094_19990302 - was entitled "Delegation of powers of the Treasury"]
33. [...repealed by Act 1999_001_094_19990302 - was entitled "Unauthorized expenditure"]
34. [...repealed by Act 1999_001_094_19990302 - was entitled "Recovery of losses and damages"]
35. ... [...Title amended by Act 1980_021_012_19800331 - was entitled "Guarantees by a Minister for repayment of certain loans, and undertakings by Minister to reimburse losses as result of other guarantees for fulfiling of obligations"] [...repealed by Act 1999_001_094_19990302 - was entitled "Guarantees, indemnities and securities"]
36. [...repealed by Act 1999_001_094_19990302 - was entitled "Application of certain provisions concerning powers of Minister, and delegation of his powers"]
37. [...repealed by Act 1999_001_094_19990302 - was entitled "Gifts to the State"]
37A. ... [...inserted by Act 1933_069_016_19930625] [...repealed by Act 1999_001_094_19990302 - was entitled "Bona vacantia accruing to State"]
38. [...repealed by Act 1999_001_094_19990302 - was entitled "Financial Regulations"]
39. [...repealed by Act 1999_001_094_19990302 - was entitled "Treasury Instructions"]
40. [...repealed by Act 1999_001_094_19990302 - was entitled "Revenue Instructions"]
CHAPTER IV. APPOINTMENT, CONDITIONS OF SERVICE, DUTIES AND POWERS OF AUDITOR-GENERAL [...repealed by Act 1989_052_000_19890526 Sch] 
41. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Appointment and conditions of service of Auditor-General"]
42. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Duties and powers of Auditor-General"]
43. [...repealed by Act swa_1968039_038-Not-v19790504_06426_0167_1979_0000 PartIII 39 - was entitled "Auditing of accounts in territory of South West Africa by Auditor-General"]**
44. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Performance of functions of Controller and Auditor-General by Auditor-General"]
45. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Auditor-General's certificates of examination, and transmission of reports to Ministers for presentation to Parliament"]
46. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Reports of Auditor-General on accounts of statutory bodies"]
47. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Additional directives to Auditor-General in connection with report on accounts"]
48. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Costs of auditing"]
49. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Absence of Auditor-General"]
50. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Audit staff"]
51. [...repealed by Act 1989_052_018_19890526 Sch - was entitled "Instructions and rules by Auditor-General"]
CHAPTER V. MISCELLANEOUS
52. [...repealed by Act 1999_001_094_19990302 - was entitled "Repeal and amendment of laws"]
52A. [1st occurring] ... [...inserted by Act 1993_182_003_19931214] [...repealed by Act 1999_001_094_19990302 - was entitled "Defraying of accumulated losses in Gold and Foreign Exchange Contingency Reserve Account"]
52A. [2nd occurring] ... [...inserted by Act 1994_041_018_19941207] [...repealed by Act 1999_001_094_19990302 - was entitled "Application of Act"]
52B. ... [...inserted by Act 1993_182_003_19931214] [...repealed by Act 1999_001_094_19990302 - was entitled "Defraying of funding deficits in government pension funds"]
52C. ... [...inserted by Act 1997_003_001_19970307] [...repealed by Act 1999_001_094_19990302 - was entitled "Redemption of certain obligations of Republic of Namibia"]
53. [...repealed by Act 1999_001_094_19990302 - was entitled "Short title"]
... [sic - Act 1975_066_000_19750723 Sch not contained in Act 1975_066_000_19750723]

Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
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As unamended Act 1975_066_000_19750723 EXT.LINK REQ.INFO LINK
As amended by Act 1976_102_000_19760709 N/A REQ.INFO LINK
As amended by Act 1977_048_000_19770331 N/A REQ.INFO LINK
As amended by Act 1977_111_000_19770720 N/A REQ.INFO LINK
As amended by Act 1978_094_000_19780623 N/A REQ.INFO LINK
As amended by swa_1968_039_038-Not-v19790504_06426_0167_0085_0000 N/A REQ.INFO LINK
As amended by Act 1979_101_000_19790713 N/A REQ.INFO LINK
As amended by Act 1980_021_000_19800331 N/A REQ.INFO LINK
As amended by Act 1980_067_000_19800530 N/A REQ.INFO LINK
As amended by Act 1980_100_000_19800627 N/A REQ.INFO LINK
As amended by Act 1981_029_000_19810311 N/A REQ.INFO LINK
As amended by Act 1981_100_000_19811106 N/A REQ.INFO LINK
As amended by Act 1983_093_000_19830713 N/A REQ.INFO LINK
As amended by Act 1983_110_000_19830928 N/A REQ.INFO LINK
As amended by Act 1984_100_000_19840810 N/A REQ.INFO LINK
As amended by Act 1985_079_000_19850628 N/A REQ.INFO LINK
As amended by Act 1986_069_000_19860627 N/A REQ.INFO LINK
As amended by Act 1986_077_000_19860704 N/A REQ.INFO LINK
As amended by Act 1987_093_000_19871016 N/A REQ.INFO LINK
As amended by Act 1988_088_000_19880706 N/A REQ.INFO LINK
As amended by Act 1989_009_000_19890315 N/A REQ.INFO LINK
As amended by Act 1989_052_000_19890526 N/A REQ.INFO LINK
As amended by Act 1989_080_000_19890614 N/A REQ.INFO LINK
As amended by Act 1990_109_000_19900713 N/A REQ.INFO LINK
As amended by Act 1991_085_000_19910619 N/A REQ.INFO LINK
As amended by Act 1991_120_000_19910710 N/A REQ.INFO LINK
As amended by Act 1992_096_000_19920703 N/A REQ.INFO LINK
As amended by Act 1992_122_000_19920710 N/A REQ.INFO LINK
As amended by Act 1993_069_000_19930625 N/A REQ.INFO LINK
As amended by Act 1993_108_000_19930720 N/A REQ.INFO LINK
As amended by Act 1993_123_000_19930723 N/A REQ.INFO LINK
As amended by Act 1993_142_000_19931013 N/A REQ.INFO LINK
As amended by Act 1993_182_000_19931214 N/A REQ.INFO LINK
As amended by Act 1994_041_000_19941207 N/A REQ.INFO LINK
As amended by Act 1997_003_000_19970307 N/A REQ.INFO LINK
As amended by Act 1999_001_000_19990302 N/A REQ.INFO LINK
As amended by ... N/A REQ.INFO LINK

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