Finance Act

1. In this Act, unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Public Finance Management Act, 1999 (Act No. 1 of 1999), has the meaning assigned to it in that Act. 5 Approval of unauthorised expenditure 2. (a) The unauthorised expenditure referred to in Schedule 1 in the amount of R40 292 419.92, and described in the report of the National Assembly’s Committee on Public Accounts identified in the second column of the Schedule, is authorised as an additional charge against the National Revenue Fund in terms of section 34(1)(a) of the Public Finance Management Act, 1999 (Act No. 1 of 1999). (b) The unauthorised expenditure referred to in Schedule 2 in the amount of R20 625 352.33, and described in the report of the National Assembly’s Committee on Public Accounts identified in the second column of the Schedule, is authorised and 10 15 GOVERNMENT GAZETTE, 27 MARCH 2012 Nawu wa swa Timali, 2012 No. 35185 3 No 2 of 2012 (English text signed by the President) (Assented to 27 March 2012) NAWU Ku lulamisela ku tirhisiwa lo ku nga pfumeleriwangiki ka timali na ku lulamisela timhaka leti fambelanaka na swona. MAVEKETELELO YA SWIYENGE Swiyenge 1. 2. 3. 4. Matwisiselo Mpfumelelo wa ku tirhisiwa ka timali lo ku pfumeleriwangiki Ku vuyiseriwa endzhaku ka ku tirhisiwa ka timali lo ku nga pfumeleriwangiki Vitonkomiso Xedulu ya 1 Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka xiyenge xa 34(1)(a) xa Public Finance Management Act, 1999 Xedulu ya 2 Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka xiyenge xa 34(1)(b) xa Public Finance Management Act, 1999 Xedulu ya 3 Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka xiyenge xa 34(2) xa Public Finance Management Act, 1999 A WU SIMEKIWI hi Palamende ya Riphabliki ra Afrika Dzonga hi ndlela leyi landzelaka:— Matwisiselo

1. Eka Nawu lowu, handlekaloko xiyimo xi hlamusela hi ndlela yo hambana, rito leri nhlamuselo yi nga nyikiwa eka Public Finance Management Act, 1999 (Nawu wa No. 1 wa 1999), ri na nhlamuselo leyi ri nyikiweke yona eka Nawu wolowo. 5 Mpfumelelo wa ku tirhisiwa ka timali lo ku nga pfumeleriwangiki 2. (a) Ku tirhisiwa ka mali lo ku nga pfumeleriwangiki lo ku vuriweke eka Xedulu ya 1 lo ku nga eka ntsengo wa R40 292 419.92, na ku va ku hlamuseriwile eka xiviko xa Komiti ya Nhlengeletano ya Tiko leyi Yimelaka Tiakhawunti ta Vanhu lexi kombiweke eka kholomo ya vumbirhi ya Xedulu, swa pfumeleriwa tanihi chaji yo tatisa ehenhla ka Nkwama wa Mali ya Tiko ya Rixaka hi ku landza xiyenge xa 34(1)(a) xa Public Finance Management Act, 1999 (Nawu wa No. 1 wa 1999). (b) Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka Xedulu ya 2 lo ku nga eka ntsengo wo ringana R20 625 352.33, na ku va ku hlamuseriwile eka xiviko xa Komiti leyi Yimelaka Tiakhawunti ta Vanhu ya Nhlengeletano ya Tiko lexi 10 15 4 No. 35185 Act No. 2 of 2012 GOVERNMENT GAZETTE, 27 MARCH 2011 Finance Act, 2012 previously surrendered funds are reallocated to the vote in terms of section 34(1)(b) of the Public Finance Management Act, 1999 (Act No. 1 of 1999). (c) The unauthorised expenditure referred to in Schedule 3 in the amount of R483 821 478.78, and described in the report of the National Assembly’s Committee on Public Accounts identified in the second column of the Schedule, is authorised as a charge against the budget allocations of the Department of Correctional Services, in terms of section 34(2) of the Public Finance Management Act, 1999 (Act No. 1 of 1999), and must be effected prior to 1 April 2015. 5 Recovery of unauthorised expenditure

3. This Act does not detract from or limit any right or obligation to take appropriate steps to recover unauthorised expenditure from a responsible official or former official. 10 Short title

4. This Act is called the Finance Act, 2012. GOVERNMENT GAZETTE, 27 MARCH 2012 Nawu wa swa Timali, 2012 No. 35185 5 No 2 of 2012 kombiweke eka kholomo ya vumbirhi ya Xedulu, swa pfumeleriwa naswona timali leti a ti tshikiwile ti tlhela ti aviwa nakambe eka vhoti hi ku landza xiyenge xa 34(1)(b) xa Public Finance Management Act, 1999 (Nawu wa No. 1 wa 1999). (c) Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka Xedulu ya 3 eka ntsengo R483 821 478.78, na ku va swi hlamuseriwile eka xiviko xa Komiti leyi Yimelaka Tiakhawunti ta Vanhu ya Nhlengeletano ya Tiko lexi kombiweke eka kholomo ya vumbirhi ya Xedulu, swa pfumeleriwa tanihi chaji ehenhla ka mavonelo ya mpimanyeto wa Ndzawulo ya swa makhotso, hi ku landza xiyenge xa 34(2) xa Public Finance Management Act, 1999 (Nawu wa No. 1 wa1999), naswona swi fanele ku endliwa loko ku nga si fika 1 Dzivamusoko 2015. Ku vuyiseriwa endzhaku ka ku tirhisiwa ka timali lo ku nga pfumeleriwangiki

3. Nawu lowu a wu hunguti nkoka kumbe ku alela mfanelo yihi kumbe yihi kumbe ku boheka ku teka magoza lawa ya faneleke yo vuyisela endzhaku ku tirhisiwa ka timali lo ku nga pfumeleriwangiki ku suka eka mutirhi loyi a nga na vutihlamuleri kumbe khale ka mutirhi. 5 10 15 Vitonkomiso

4. Nawu lowu wu vuriwa Nawu wa swa Timali, 2012. 6 No. 35185 Act No. 2 of 2012 GOVERNMENT GAZETTE, 27 MARCH 2011 Finance Act, 2012 SCHEDULE 1: Unauthorised expenditure referred to in section 34(1)(a) of the Public Finance Management Act, 1999: An additional amount is appropriated as a direct charge against the National Revenue Fund to cover the overspending of the vote appropriation Amount Unauthorised Committee on Public Financial Year Vote Title (R) Column 1 Accounts Report Reference Column 2 Column 3 Column 4 COPA 2011 40 292 419.92 9th report 2003/04 Defence and Military Veterans 40 292 419.92 SCHEDULE 2: Unauthorised expenditure referred to in section 34(1)(b) of the Public Finance Management Act, 1999: Funds surrendered by the vote in respect of the listed unauthorised expenditure will be refunded as a direct charge against the National Revenue Fund in favour of the vote Amount Unauthorised Committee on Public Financial Year Vote Title (R) Column 1 Accounts Report Reference Column 2 Column 3 Column 4 COPA 2011 7 475 276.05 9th report 2 376 437.00 9th report 1 534 659.00 9th report 1 464 766.00 9th report 2 099 000.00 9th report 160 000.00 9th report 1 700 893.13 9th report 1 765 920.44 9th report 16 980.00 9th report 2 031 420.71 9th report 20 625 352.33 1998/99 1999/2000 2000/01 2001/02 2002/03 2003/04 1998/99 1999/2000 1999/2000 2000/01 Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans Defence and Military Veterans SCHEDULE 3: Unauthorised expenditure referred to in section 34(2) of the Public Finance Management Act, 1999: No additional amount is approved to cover the overspending of this vote. The amount must be charged against the budget allocations of the Department. This must be effected prior to 1 April 2015 Amount Unauthorised Committee on Public Financial Year Vote Title (R) Column 1 Accounts Report Reference Column 2 Column 3 Column 4 COPA 2011 483 821 478.78 11th report 2008/09 Correctional Services 483 821 478.78 GOVERNMENT GAZETTE, 27 MARCH 2012 Nawu wa swa Timali, 2012 No. 35185 7 No 2 of 2012 XEDULU YA 1: Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka xiyenge xa 34(1)(a) xa Public Finance Management Act, 1999: Ntsengo wo tatisa wu va lowu faneleke tanihi chaji yo kongoma ehenhla ka Nkwama wa Mali ya Tiko ku khavhara ku tirhisiwa ku hundza mpimo ka mali yo ringanisela vhoti Ntsengo lowu nga pfumeleriwangiki Xiyelaniso xa Xiviko Lembe Ximali Vito ra Vhoti xa Komiti ya Tiakhawunti ta (R) Vanhu Kholomo ya 1 Kholomo ya 2 Kholomo ya 3 Kholomo ya 4 COPA 2011 40 292 419.92 Xiviko xa vu 9 2003/04 Vusirheleri na Khale ka masocha 40 292 419.92 XEDULU YA 2: Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka xiyenge xa 34(1)(b) xa Public Finance Management Act, 1999: Ntsengo lowu tshikiweke hi vhoti mayelana na ku tirhisiwa ka mali lo ku nga pfumeleriwangiki lo ku longoloxiweke swi ta vuyiseriwa endzhaku tanihi chaji yo kongoma ehenhla ka Nkwama wa Mali ya Tiko wa Rixaka hi ku landza vhoti Ntsengo lowu nga pfumeleriwangiki Xiyelaniso xa Xiviko Lembe Ximali Vito ra Vhoti xa Komiti ya Tiakhawunti ta (R) Vanhu Kholomo ya 1 Kholomo ya 2 Kholomo ya 3 Kholomo ya 4 COPA 2011 7 475 276.05 Xiviko xa vu 9 2 376 437.00 Xiviko xa vu 9 1 534 659.00 Xiviko xa vu 9 1 464 766.00 Xiviko xa vu 9 2 099 000.00 Xiviko xa vu 9 160 000.00 Xiviko xa vu 9 1 700 893.13 Xiviko xa vu 9 1 765 920.44 Xiviko xa vu 9 16 980.00 Xiviko xa vu 9 2 031 420.71 Xiviko xa vu 9 20 625 352.33 1998/99 1999/2000 2000/01 2001/02 2002/03 2003/04 1998/99 1999/2000 1999/2000 2000/01 Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha Vusirheleri na Khale ka masocha XEDULU YA 3: Ku tirhisiwa ka timali lo ku nga pfumeleriwangiki lo ku vuriweke eka xiyenge xa 34(2) xa Public Finance Management Act, 1999: Ku hava ntsengo wo tatisa wu pfumeleriwaka ku khavhara ku tirhisiwa ka mali ku hundza mpimo ka vhoti leyi. Ntsengo wu fanele ku chajiwa ehenhla ka maavelo ya mpimanyeto wa Ndzawulo. Leswi swi fanele ku endliwa ku nga si fika 1 Dzivamusoko 2015 Ntsengo lowu nga pfumeleriwangiki Xiyelaniso xa Xiviko Lembe Ximali Vito ra Vhoti xa Komiti ya Tiakhawunti ta (R) Vanhu Kholomo ya 1 Kholomo ya 2 Kholomo ya 3 Kholomo ya 4 COPA 2011 483 821 478.78 Xiviko xa vu 11 2008/09 Ndzawulo ya Makhotso 483 821 478.78