Finance Act

31 March 1986. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and 10 is more fully described in paragraph 10 on page 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs .for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994. Defraying of unauthorised expenditure from State Revenue Account for 1986-87 15 financial year 20 2. (1) The State Revenue Account is hereby charged with the amount of R17 807,89 to defray certain expenditure over and above the amounts appro priated for the service of the Republic for the financial year which ended on

31 March 1987. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on page 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994. GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT,·1994 No. 16144 5 Act No. 41, 1994 Defraying of unauthorised expenditure from State Revenue Account for 1987-88 financial year 3. (1) The State Revenue Account is hereby charged with the amount of R189 334,70 to defray certain expenditure over and above the amounts appro- 5 priated for the service of the ]\epublic for the financial year which ended on

31 March 1988. :,~. ' (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 and 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs 10 for 1992-93 [RP144-1993], which has been,submitted to Parliament, and in the First Report of the Joint Committee on ~Public Accounts, 1994. Defraying of unauthorised expenditure from. State Revenue Account for 1988-89 fmancial year 4. (1) The State Revenue Account is hereby charged with the amount of

15 R137 085,20 to defray certain expenditure over and above the amounts appro priated for the service of the Republic for the financial year which ended on

31 March 1989. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on page 26 of the Report of the

20 Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994. Defraying of unauthorised expenditure from State Revenue Account for 1989-90 · financial year 25 5. (1) The State Revenue Account is hereby charged with the amount of R47 863,84 to defray certain expenditure over and above the amounts appro priated for the service of the Reppblic for the financial year which ended on

31 March 1990. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and 30 is more fully described in paragraph 10 on pages 26 and 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994. Defraying of unauthorised expenditure from State Revenue Account for 1990-91 35 financial year 40 6. (1) The State Revenue Account is hereby charged with the amount of R112 073,49 to defray certain expenditure over and above the amounts appro priated for the service of the Republic for the financial year which ended on

31 March 1991. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 to 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

45 Defraying of unauthorised expenditure from State Revenue Account for 1991-92 financial year 7. (1) The State Revenue Account is hereby charged with the amount of R142 128,50 to defray certain expenditure over and above the amounts appro priated for the service of the Republic for the financial year which ended on 50 31 March 1992. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 to 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs :for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the

55 First Report of the Joint Committee on Public Accounts, 1994. GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 7 Act No. 41, 1994 Defraying of unauthorised expenditure ~rom State Revenue Account for 1992-93 financial year 8. (1) The State Revenue Account is hereby charged with the amount of R62 024,25 to defray certain expenditure over and above the amounts appro- 5 priated for the service of the Republic for the financial year which ended on

31 March 1993. (2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 and 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs 10 for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994. Defraying of unauthorised expenditure from State Revenue Account for 1990-91 · financial year 9. (1) The State Revenue Account is hereby charged with the amount of

15 R107 500 496,04 to defray certain expenditure over and above the amounts appropriated for the service of the former Administration: House of Represen tatives for the financial year which ended on 31 March 1991. (2) The expenditure referred to in subsection (1) is set forth in Schedule 2 and is more fully described in paragraph 7 on page 5 of the Report of the

20 Auditor-General on the Appropriation and Miscellaneous Accounts in respect of the Administration: House of Representatives for 1991-92 and Supplemen tary Report for 1990-91 [RP85-1993], which has been submitted to Parliament, and in the First Report of the House Committee on Public Accounts (House of Representatives), 1993.

25 Defraying of unauthorised expenditure from State Revenue Account for 1991-92 financial year 10. (1) The State Revenue Account is hereby charged with the amount of R52 784 719,58 to defray certain expenditure over. and above the amounts appropriated for the service of the former Administration: House of Represen- 30 tatives for the financial year which ended on 31 March 1992. (2) The expenditure referred to in subsection (1) is set forth in Schedule 2 and is more fully described in paragraph 7 on page 5 of the Report of the Auditor-General on the Appropriation and Miscellaneous Accounts in respect of the Administration: House of Representatives for 1991-92 and Supplemen- 35 tary Report for 1990-91 [RP85-1993], which has been submitted to Parliament, and in the First Report of the House Committee on Public Accounts (House of Representatives), 1993. Authorising of expenditure 11. (1) The expenditure of R979 222,45 incurred by the former Administra- 40 tion: House of Representatives, and more fully described in paragraph 7 on pages 5 and 6 of the Report of the Auditor-General on the Appropriation and Miscellaneous Accounts in respect of the Administration: House of Represen tatives for 1991-92 and Supplementary Report for 1990-91 [RP85-1993], which has been submitted to Parliament, and in the First Report of the House

45 Committee on Public Accounts (House of Representatives), 1993, is hereby authorised. · (2) The expenditure of R154 918 667,14 incurred by the Department of Public Works, and more fully described in paragraph 10 on pages 27 and 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of

50 General Affairs for 1992-93 [RP144-1993], which has been submitted to Parlia ment, and in the First Report of the Joint Committee on Public Accounts, 1994, is hereby authorised. Appropriation of authorised amounts of money for service of State 12. (1) The amount of R239 479 000 which was authorised in terms of section GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 9 Act No. 41, 1994 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the State Revenue Account during the financial year which ended on 31 March 1994, is hereby appropriated. (2) Details of the expenditure referred to in subsection (1) are set forth in

5 Schedule 3. Appropriation of authorised amount of money for service of Administration: House of Representatives 13. (1) The amount of R45 000 000 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge· against the

10 Revenue Account: House of Representatives during the financial year which ended on 31 March 1994, is hereby appropriated. (2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 4. Appropriation of authorised amount of money for service of province of Cape of

15 Good Hope 14. (1) The amount of R56 365 000 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Account for Provincial Services: Cape during the financial year which ended on

31 March 1994, is hereby appropriated. 20 (2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 5. J\.ppropriation of authorised amount of money for service of province of Transvaal )5. <n The amount of R208 840 783,37 which was authorised in terms of 25 st:.ction 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Account for Provincial Services: Transvaal during the financial year which ended on 31 March 1994, is hereby appropriated. (2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 6.

30 Appropriation of authorised amount of money for service of Administration: House of Assembly 16. (1) The amount of R1 411 500 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Revenue Account: House of Assembly during the financial year which ended on 35 31 March 1994, is hereby appropriated. (2) The expenditure referred to in subsection (1) is set forth in Schedule 7 and represents an amount of money transferred from Column 1 to Column 2 of the Schedule to the Adjustments Appropriation Act (House of Assembly), 1993 (Act No. 160 of 1993).

40 Insertion of section 4A in Act 66 of 1975

17. The following section is hereby inserted in the Exchequer Act, 1975, after section 4: 45 50 "Special arrangements regarding appropriation of moneys for 1994/95 financial year 4A. 1 Where institutions contem lated in section 236 1 of the Constitution of the Republic of South Africa, 1993 (Act No. 200 of 1993), which in terms of that section had continued to perform a particular governmental function (hereinafter referred to as the old institutions), are rationalised in terms of section 237 of the Consti tution by virtue whereof such governmental function devolves upon any department or organisational component specified, respectively, GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 11 Act No. 41, 1994 in column 1 of Schedule 1 and column 1 of Schedule 2 to the Public Service Act, 1994 (hereinafter referred to as a new institution), the unexpended balances, as at the date of such rationalisation, of the moneys which, in accordance with any of the estimates referred to in subsection (2), shall have been voted in respect of the financial year endingon 31 March 1995 by the Appropriation Act, 1994- (a) for the performance of such governmental function by the old institutions; and (b) as .charges against the respective revenue accounts of the old institutions, shall with effect from such rationalisation be deemed to have been voted in respect of that financial year and for the same purposes by an Appropriation Act as charges against the revenue account of the relevant vote of the new institution, until such time as such arrange ment is confirmed by an appropriation act. (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (I) (2) The estimates referred to in subsection (1) are the following: 'Estimate of Expenditure to be defrayed from the National Revenue Account during the financial year ending 31 March 1995.' 'Province of the Cape of Good Hope: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.' 'Province of Natal: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.' 'Province of the Orange Free State: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.' 'Province Transvaal: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Self-Governing Terri tory: Gazankulu, to be defrayed from the Gazankulu Revenue Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure qf the former Self-Governing Terri tory: KaNgwane, to be defrayed from the KaNgwane Revenue Account during the financiiil year ending 31 March 1995.' 'Estimate of Expenditure of the former Self-Governing Terri tory: KwaNdebele, to be defrayed from the KwaNdebele Rev enue Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Self-Governing Terri tory: KwaZulu, to be defrayed from the KwaZulu Revenue Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Self-Governing Terri tory: Lebowa, to be defrayed from the Lebowa Revenue Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Self-Governing Terri tory: Qwaqwa, to be defrayed from the Qwaqwa Revenue Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Independent State: Bophuthatswana, to be defrayed from the Bophuthatswana Revenue Account during the financial year ending 31 March 1995.' (n) (m) 'Estimate of Expenditure of the former Independent State: Ciskei, to be defrayed from the Ciskei Revenue~Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Independent State: Transkei, to be defrayed from the Transkei Revenue Account during the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Independent State: Venda, to be defrayed from the Venda Revenue Account during the financial year ending 31 March 1995.' ". (o) · 5 10 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 13 Act No. 41, 1994 Insertion of section 52A in Act 66 of 1975

18. The following section is hereby inserted in the Exchequer-Act, i975, after section 52: "Application of Act 5 10 15 52A. 1 Sub· ect to subsection 3 this Act shall with reference to all matters on the national level of government, be applicable in the whole of the national territory referred to in section 1(2) of the Constitution, to the exclusion of any other law. (2) Subject to subsection (3), section 4A of this Act shall apply in the whole of the aforesaid national territory also in relation to moneys destined to be utilised in respect of any governmental function to be performed on the provincial level of government. (3) The provisions of this Act shall not apply in respect of any institution referred to in section 236(1) of the Constitution to which such provisions did not apply immediately prior to 27 April 1994.". Short title

19. This Act shall be called the Finance Act, 1994. GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 15 Act No. 41, 1994 SCHEDULE 1 (STATE REVENUE ACCOUNT) (Sections 1 to 8) Vote Number Title of Vote and financial year Amount Vote 16 Vote 13 Vote 12 Vote 17 Vote 17 Vote 12 Vote 16 Vote 7 Vote 15 Vote 29 Vote 15 Vote 19 Vote 5 Vote 31 Defence, 1985-86 ................................................ . Defence, 1986-87 ................................................ . R 14 280,09 17 807,89 Defence, 1987-88 ................................................ . 185 018,46 Agricultural Econpmics and Marketing, 1987-88 ...... . 4 316,24 Agricultural Economics and Marketing, 1988-89 ...... . 137 085,20 Defence, 1989-90 ................................................ . Agricultural Economics and Marketing, 1989-90 ...... . Defence, 1990-91 ................................................ . Manpower, 1990-91 ............................................ . Agriculture, 1990-91 ........................................... . Manpower, 1991-92 ............................................ . National Health and Population Development, 1991-92 .................................................... ······· .. Water Affairs and Forestry, 1992-93 ...................... . Manpower, 1992-93 ............................................ . 32 584,99 15 278,85 41 765,93 9 200,03 61 107,53 44 551,16 97 577,34 16 820,08 45 204,17 722 597,96 SCHEDULE 2 (REVENUE AccouNT: HousE oF REPRESENTATIVES) (Sections 9 and 10) Vote Number Title of Vote and financial year Amount Vote 1 Vote 2 Vote 3 Vote 4 Vote 1 Vote 4 R Education and Culture, 1990-91 ............................. 39 125 576,17 Local Government, Housing and Agriculture, 1990-91 . 27 985 864,67 Health Services and Welfare, 1990-91................ ...... 21 720 438,47 Budgetary and Auxiliary Services, 1990-91 . . . . . . . . . . . . . . . 18 668 616,73 Education and Culture, 1991-92. ....... ............ ........ .. 51 214 719,58 Budgetary and Auxiliary Services, 1991-92... ............ 1 570 000,00 160 285 215,62 GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 17 Act No. 41, 1994 SCHEDULE 3 (STATE REVENUE ACCOUNT) (Section 12) Vote Number Title of Vote Amount Vote 21 Vote 22 Vote 27 Vote 28 Regional and Land Affairs.................................... 56 365 000,00 Home Affairs .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 36 000 000,00 Constitutional Development Service........................ 131 114 000,00 SA Communication Service................................... 16 000 000,00 R 239 479 000,00 SCHEDULE 4 (REVENUE AccouNT: HousE OF REPRESENTATIVES) (Section 13) Vote Number Title of Vote Amount R Vote 3 Health Services and Welfare ................................. 45 000 000,00 SCHEDULE 5 (ACCOUNT FOR PROVINCIAL SERVICES: CAPE) (Section 14) Vote Number Title of Vote Amount R Vote 4 Community Development .. .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 56 365 000,00 SCHEDULE 6 (ACCOUNT FOR PROVINCIAL SERVICES: TRANSVAAL) (Section 15) Vote Number Title of Vote Amount R Vote 2 Health Services................................................... 208 840 783,37 GOVERNMENT GAZETTE, 7 DECEMBER 1994 FINANCE ACT, 1994 No. 16144 19 Act No. 41, 1994 SCHEDULE 7 (REVENUE AccouNT: HousE OF AssEMBLY) (Section 16) Vote Number Title of Vote Amount Column 2 R Vote 3 Education and Culture Including- Assistance to organisations for the preservation, fostering and extension of culture .................... . 1 411 500,00