Appropriation Act 8 of 2023

• Jurisdiction: South Africa
• Coming into Force: 07 July 2023
• Act Number: 8
• Citation: 2023 No. 8
• Year: 2023

APPROPRIATION ACT 8 OF 2023 [1]

[ASSENTED TO 5 JULY 2023] [DATE OF COMMENCEMENT: 7 JULY 2023]

(English text signed by the President)

published in

GG 48916 of 7 July 2023

ACT

To appropriate money from the National Revenue Fund for the requirements of the State for the 2023/24 financial year; to prescribe conditions for the spending of funds withdrawn for the 2024/25 financial year before the commencement of the Appropriation Act for the 2024/25 financial year; and to provide for matters incidental thereto.

Preamble

WHEREAS section 213 (2) of the Constitution of the Republic of South Africa, 1996, provides that money may be withdrawn from the National Revenue Fund only in terms of an appropriation by an Act of Parliament or as a direct charge against that Fund, when it is provided for in the Constitution of the Republic of South Africa, 1996, or an Act of Parliament;

WHEREAS section 26 of the Public Finance Management Act, 1999 (Act 1 of 1999), provides that Parliament must appropriate money for each financial year for the requirements of the State;

AND WHEREAS section 7 (1) of the Money Bills and Related Matters Act, 2009 (Act 9 of 2009), provides that the Minister of Finance must table the annual budget, as set out in section 27 of the Public Finance Management Act, 1999, in the National Assembly at the same time as the Appropriation Bill,

BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:-

1  Interpretation

In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in section 1 of the Public Finance Management Act, must bear the meaning so assigned, and-

'allocation-in-kind' means an allocation that is listed as an allocation-in-kind in the Division of Revenue Act for the 2023/24 financial year;

'conditional allocation' means a conditional allocation to a province or a municipality from the national government's share of revenue raised nationally, which is provided for and whose purpose is specified in the Division of Revenue Act for the 2023/24 financial year;

'contingencies' mean unallocated amounts and provisional allocations contained in the fiscal framework, as defined in section 1 of the Money Bills and Related Matters Act, 2009 (Act 9 of 2009), or a revised fiscal framework, for the 2023/24 financial year;

'current payment' means any payment made by a department classified as, or deemed to be, a current payment in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009), in terms of section 76 of the Public Finance Management Act;

'Minister' means the Cabinet member responsible for finance;

'payment for capital assets' means any payment made by a department classified as, or deemed to be, a payment for capital assets in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009) and the Asset Management Framework (April 2004, Version 3.3), in terms of section 76 of the Public Finance Management Act;

'payment for financial assets' means any payment made by a department classified as, or deemed to be, a payment for financial assets in terms of the instructions issued in the Guidelines for Implementing the Economic Reporting Format (September 2009), in terms of section 76 of the Public Finance Management Act;

'Public Finance Management Act' means the Public Finance Management Act, 1999 (Act 1 of 1999);

'purpose' includes the classification of an appropriation as current payments, payments for capital assets, payments for financial assets or transfers and subsidies, and for current payments, means compensation of employees, goods and services, and interest and rent on land;

'relevant Parliamentary Committees' means the Standing Committee on Appropriations of the National Assembly and the Select Committee on Appropriations of the National Council of Provinces; and

'transfers and subsidies' means any...