SECTION |
TITLE |
|
ARRANGEMENT
OF SECTIONS |
|
CHAPTER
1.
INTERPRETATION, 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
2.
NATIONAL 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
3.
PROVINCIAL TREASURIES AND PROVINCIAL REVENUE FUNDS [...inserted by
Act
1999_029_006] |
|
Part
1.
Provincial treasuries [...inserted
by Act 1999_029_006] |
17. |
Establishment
[...inserted
by Act 1999_029_006] |
18. |
Functions
and
powers [...inserted
by Act 1999_029_006] |
19. |
Annual
consolidated financial statements [...inserted
by Act 1999_029_006] |
20. |
Delegations
by provincial treasuries [...inserted
by Act 1999_029_006] |
|
Part
2.
Provincial Revenue Funds [...inserted
by Act 1999_029_006] |
21. |
Control
of
Provincial Revenue Fund [...inserted
by Act 1999_029_006] |
22. |
Deposits
by
provincial departments into Provincial Revenue Fund [...inserted
by Act 1999_029_006] |
23. |
Withdrawal
of
exclusions from Provincial Revenue Funds [...inserted
by Act 1999_029_006] |
24. |
Withdrawals
from Provincial Revenue Funds [...inserted
by Act 1999_029_006] |
25. |
Use
of funds
in emergency situations [...inserted
by Act 1999_029_006] |
|
CHAPTER
4.
NATIONAL AND PROVINCIAL BUDGETS [...Heading
substituted by
Act 1999_029_008] |
26. |
Annual
appropriations |
27. |
National
budgets |
28. |
Multi-year
budget projections |
29. |
Expenditure
before annual budget is passed |
30. |
National
adjustments budget |
31. |
Provincial
adjustments budgets [...inserted
by s48(b) of Act 29 of 1999] |
32. |
Publishing
of
reports on state of budget |
33. |
Withholding
of appropriated funds |
34. |
Unauthorised
expenditure |
35. |
Unfunded
mandates [...inserted
by s48(c) of Act 29 of 1999] |
|
CHAPTER
5.
DEPARTMENTS 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
6.
PUBLIC 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
reports 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. |
[...repealed
by Act 2004_025_053 - was entitled “Appointment of
auditors”] |
59. |
[...repealed
by Act 2004_025_053 - was entitled “Discharge of
auditors”] |
60. |
[...repealed
by Act 2004_025_053 - was entitled “Duties and powers of
auditors”] |
61. |
[...repealed
by Act 2004_025_053 - was entitled “Reports of
auditor”] |
62. |
[...repealed
by Act 2004_025_053 - was entitled “Duties and powers of
Auditor-General”] |
|
CHAPTER
7.
EXECUTIVE AUTHORITIES |
63. |
Financial
responsibilities of executive authorities |
64. |
Executive
directives having financial implications |
65. |
Tabling
in
legislatures |
|
CHAPTER
8.
LOANS, GUARANTEES AND OTHER COMMITMENTS |
|
Part
1.
General principles |
66. |
Restrictions
on borrowing, guarantees and other commitments |
67. |
No
provincial
foreign commitments [...inserted
by s48(d) of Act 29 of 1999] |
68. |
Consequences
of unauthorised transactions |
69. |
Regulations
on borrowing by public entities |
70. |
Guarantees,
indemnities and securities by Cabinet members |
|
Part
2. Loans
by national government |
71. |
Purposes
for
which Minister may borrow money |
72. |
Signing
of
loan agreements |
73. |
Interest
and
repayments of loans to be direct charges |
74. |
Repayment,
conversion and consolidation of loans |
75. |
Obligations
from lien over securities |
|
CHAPTER
9.
GENERAL TREASURY MATTERS |
76. |
Treasury
regulations and instructions |
77 |
Audit
committees |
78. |
Publishing
of
draft treasury regulations for public comment |
79. |
Departures
from treasury regulations, instructions or conditions |
80. |
Determination
of interest rates for debt owing to state |
|
CHAPTER
10.
FINANCIAL MISCONDUCT |
|
Part
1.
Disciplinary proceedings |
81. |
Financial
misconduct by officials in departments and constitutional institutions |
82. |
Financial
misconduct by treasury officials |
83. |
Financial
misconduct by accounting authorities and officials of public entities |
84. |
Applicable
legal regime for disciplinary proceedings |
85. |
Regulations
on financial misconduct procedures |
|
Part
2.
Criminal proceedings |
86. |
Offences
and
penalties |
|
CHAPTER
11.
ACCOUNTING STANDARDS BOARD |
87. |
Establishment |
88. |
Composition |
89. |
Functions
of
Board |
90. |
Powers
of
Board |
91. |
Regulations
on accounting standards of Board |
|
CHAPTER
12.
MISCELLANEOUS |
92. |
Exemptions |
93. |
Transitional
provisions |
94. |
Repeal
of
legislation |
95. |
Short
title
and commencement |
Sch.
1. |
SCHEDULE
1.
CONSTITUTIONAL INSTITUTIONS [s1] |
Sch.
2. |
SCHEDULE
2.
MAJOR PUBLIC ENTITIES [s3;
s6; s13; s14; s46; s47; s52; s54; s66; ] |
|
Part
A.
National Public Entities |
|
Part
B.
National Government Business Enterprises |
Sch.
3. |
SCHEDULE
3.
OTHER PUBLIC ENTITIES [s3;
s7; s13;
s22; s46;
s47; s48; s52; s53; s54; s55; s66; ] |
Sch.
4. |
SCHEDULE
4.
EXCLUSIONS FROM REVENUE FUNDS (IN TERMS OF SECTION 13(1)(g)))
[s13;
s22] |
Sch.
5. |
SCHEDULE
5.
DIRECT CHARGES AGAINST NATIONAL REVENUE FUND [s15] |
Sch.
6. |
SCHEDULE
6.
REPEAL OF LEGISLATION (SECTION 87) [s94] |