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REPUBLIC OF SOUTH AFRICA

FINANCIAL MANAGEMENT OFPARLIAMENT AMENDMENT

ACT

IRIPHABHULIKI YASENINGIZIMU AFRIKA

UMTHETHO OCHIBIYELAUKUPHATHWA KWEZIMALI

ZEPHALAMENDE

No 34, 2014

GENERAL EXPLANATORY NOTE:

[ ] Words in bold type in square brackets indicate omissions fromexisting enactments.

Words underlined with a solid line indicate insertions inexisting enactments.

ACTTo amend the Financial Management of Parliament Act, 2009 so as to insertfurther definitions; to deal with the financial management of provincial legisla-tures; to amend the provisions dealing with the oversight mechanism; to amendprovisions dealing with Parliament’s annual budget, appropriations and approv-als; to amend the provisions dealing with donor funds; to delete certain provisionsdealing with Parliament’s own revenue sources; to align the provisions dealingwith reporting and auditing with the Public Finance Management Act, 1999; torepeal certain sections of the Powers and Privileges Act, 1963; to delete certainreferences to ‘‘provincial legislatures’’ in the Public Finance Management Act,1999; to include references to performance management; to amend the long title;and to provide for matters connected therewith.

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

Amendment of the arrangement of sections of Act 10 of 2009

1. The arrangement of sections before the Preamble to the Financial Management ofParliament Act, 2009 (hereinafter referred to as the ‘‘principal Act’’) is hereby amendedby—

(a) the substitution for item 3 of the following item:‘‘3. [Norms and standards for provincial legislatures] Application

of the Act to provincial legislatures’’; and(b) the deletion of the reference to Schedule 1.

Substitution of Preamble of Act 10 of 2009

2. The following Preamble is hereby substituted for the Preamble of the principal Act:

‘‘PREAMBLE

Recognising—that Parliament and provincial legislatures must be governed by thedemocratic values and principles in the Constitution.

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INCAZELO EJWAYELEKILE:

[ ] Amagama acacisiwe ngombhalo ogcamile akubakaki abayisi-kwele akhombisa okususiwe emthethweni osebenzayo.

Amagama adwetshwelwe ngomugqa ogqamile akhombisaokufakiwe emthethweni osebenzayo.

UMTHETHOUkuchibiyela uMthetho Wokuphathwa Kwezimali zePhalamende, wezi-2009ukuze kufakwe ezinye izincazelo; ukubhekana nokuphathwa kwezimali zezisha-yamthetho zezifundazwe; ukuchibiyela imibandela ebhekene nezindlelazokwengamela; ukuchibiyela imibandela ebhekene nesabiwomali sonyakasePhalamende; ukwabiwa kwezimali kanye nezimvume; ukuchibiyela imibandelaebhekene nezimali zeminikelo; ukukhipha eminye imibandela ebhekenenemithombo yezimali zephalamende; ukuqondisa imibandela ebhekene nokubikakanye nokucwaningwa kwamabhuku ezimali nge-Public Finance Management Act,1999; ukususa ezinye izigaba ze-Powers and Privileges Act, 1963; ukukhipha izintoezimaqondana ‘‘nezishayamthetho zezifundazwe’’ kwi-Public FinanceManagement Act, 1999; ukufaka izinto eziphathelene nokuphathwa kokusebenza;ukuchibiyela inhloso; kanye nanokubhekelela izindaba ezixhumene nalokhu.

AKUSHAYWE UMTHETHO yiPhalamende laseRiphablikhi yaseNingizimuAfrika ngalendlela elandelayo:—

Isichibiyelo sokuhlelwa kwezigaba zoMthetho we-10 wezi-2009

1. Ukuhlelwa kwezigaba ngaphambi kweSendlalelo soMthetho woKuphathwakweZimali zePhalamende, wezi-2009 (lapha ngezansi obizwa ‘‘ngoMthethoOmkhulu’’) kuyachitshiyelwa ngoku—

(a) faka endaweni yamagama omucu wesi-3 amagama omucu olandelayo:‘‘3. [Imithetho emisiwe kanye nezinkambiso ezisemthethweni

zezishayamthetho zezifundazwe] Ukusetshenziswa koMthetho kuzi-shayamthetho zezifundazwe’’; kanye

(b) nokususa amagama akhuluma ngoSheduli 1.

Ukufaka esikhundleni seSendlalelo soMthetho we-10 wezi-2009

2. ISendlalelo esilandelayo sifakwe esikhundleni seSendlalelo soMthetho Omkhulu:

‘‘ISENDLALELO

Ngokwazi—ukuthi iPhalamende nezishayamthetho zezifundazwe kufanele kunga-nyelwe ngenkambiso yentando yeningi nemigomo yoMthethosisekelo.

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Therefore in order to—● promote and maintain a high standard of professional ethics in the

financial management of Parliament and provincial legislatures;● promote the efficient, economic, and effective use of resources allocated

to Parliament and provincial legislatures;● ensure the transparent, accountable and sound management of the

revenue, expenditure, assets and liabilities of Parliament and provinciallegislatures;’’.

Amendment of section 1 of Act 10 of 2009

3. Section 1 of the principal Act is hereby amended by—(a) the substitution of the definition of ‘‘approved budget’’ with the following:

‘‘ ‘‘approved budget’’ means the total amount of funds [that Parlia-ment has—(a) appropriated from the National Revenue Fund for Parliament

in a vote on a national appropriation Act; and(b) approved from Parliament’s own funds in terms of section

18(1)(b)] contemplated in section 18;’’;(b) the insertion of the following definition after the definition of ‘‘approved

budget’’:‘‘ ‘‘Constitution’’ means the Constitution of the Republic of SouthAfrica, 1996;’’;

(c) the insertion of the following definition after the definition of ‘‘a person inthe employ of the state’’:

‘‘ ‘‘Parliament’’ means the National Assembly and the National Councilof Provinces referred to in section 42(1) of the Constitution;’’; and

(d) the insertion of the following definitions after the definition of ‘‘prescribe’’:‘‘ ‘‘provincial annual budget’’ means the provincial annual budgetreferred to in section 27(2) of the Public Finance Management Act;’’; and‘‘ ‘‘provincial legislature’’ means a provincial legislature referred to insection 104 of the Constitution;’’.

Substitution of section 2 of Act 10 of 2009

4. The following section is hereby substituted for section 2 of the principal Act:

‘‘Objects of this Act

2. The objects of this Act are—(a) to ensure transparency, accountability and sound management of the

revenue, expenditure, assets and liabilities of Parliament;(b) to ensure a consultative relationship between Parliament and the

National Treasury, conducted at a high level and based on respectfor—

(i) the constitutional status of Parliament;(ii) the constitutional requirements for the tabling of money bills;

(iii) budget processes, standards of generally recognised account-ing practice, uniform expenditure classifications and thetreasury norms and standards established in terms of the PublicFinance Management Act; and

(iv) the fiscal policy of the national government;(c) to provide the National Treasury with—

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Ngakho-ke ukuze—● kuthuthukiswe futhi kugcinwe izinga eliseqophelweni eliphezulu le

nkambiso yokusebenza ekuphatheni izimali zePhalamende nezezi-shayamthetho;

● kukhuthazwe ukusetshenziswa izimali ezabelwe iPhalamendenezishayamthetho zezifundazwe ngendlela ewusizo, enokonga, futhieyimpumelelo;

● kuqikelelwe ukuvuleleka ukubhekelela ngokusingatha ngendlelaimali, izindleko, izimpahla nezikweleti zePhalamende nezezisha-yamthetho zezifundazwe;’’.

Ukuchitshiyelwa kwesigaba soku-1 soMthetho we-10 wezi-2009

3. Isigaba soku-1 somMthetho Omkhulu sichitshiyelwe ngoku—(a) faka endaweni yencazelo ye ‘‘sabiwomali esigunyaziwe’’ ngokulandelayo:

‘‘ ‘‘Isabiwomali esigunyaziwe’’ sichaza isamba semali [iPhala-mende—(a) ethathwe esiKhwameni seZimali Sikazwelonke inikezwa

i-Phalamende ngokoMthetho kazwelonke wokukhishwakwezimali; futhi

(b) esigunyaziwe ezimalini zePhalamende ngokwemigomo yesi-gaba se-18(1)(b)] evezwe esigabeni se-18;’’;

(b) ukufakwa kwale ncazelo elandelayo ngemuva kwencazelo ‘‘isabiwomaliesigunyaziwe’’

‘‘ ‘‘uMthethosisekelo’’ uchaza uMthethosisekelo wase RiphablikhiyaseNingizimu Afrika, we-1996;’’;

(c) ukufakwa kwale ncazelo elandelayo ngemuva kwencazelo ‘‘umuntu oqashwenguHulumeni’’:

‘‘ ‘‘iPhalamende’’ lichaza iSishayamthetho Sikazwelonke kanyenoMkhandlu Kazwelonke Wezifundazwe njengoba kukhonjisweesigabeni 42(1) woMthethosisekelo;’’; kanye

(d) nokufakwa kwale ncazelo ngemuva kwencazelo ye ‘‘sinqumo’’:‘‘ ‘‘isabiwomali sesifundazwe sonyaka’’ kusho isabiwomalisesifundazwe sonyaka njengoba kuvezwe esigabeni 27(2) se-PublicFinance Management Act;’’; kanye‘‘ ‘‘isishayamthetho sesifundazwe’’ kusho isishayamthetho sesifu-ndazwe njengoba kuvezwe esigabeni se-104 soMthethosisekelo;’’.

Ukuguqulwa kwesigaba se-2 soMthetho we-10 wezi-2009

4. Isigaba esilandelayo sifakwe esikhundleni sesigaba sesi-2 soMthetho Omkhulu:

‘‘Izinhloso zalo Mthetho

2. Izinhloso zalo Mthetho uku—(a) qinisekisa ukuvezwa obala kokwenziwayo, ukuphendula

ngokwenziwe nokuphathwa ngendlela kwezimali, ukusetshenziswakwezimali, impahla yePhalamende nalokho okubhekelwe yilo;

(b) qinisekisa ukubonisana okusezingeni eliphezulu phakathi kwe-Phalamende noMnyango Kazwelonke Wezimali, lokho kwenzelwephezu kwesisekelo sokuhlonipha—

(i) isimo sokuzimela kwangokomthethosisekelo kwePhala-mende;

(ii) izidingo zangokomthethosisekelo zokuthi kukhulunywengemithethosivivinywa ezithinta ezezimali;

(iii) izindlela ezilandelwayo uma kwenziwa isabelomali, imigomoejwayelekile elandelwayo uma kubalwa izimali, indlelaeyodwa elandelwayo yokusebenzisa imali ngokwemithethoemisiwe nemigomo yenkambiso yomnyango wezimali ngo-kulandela i-Public Finance Management Act; kanye

(iv) nenqubomgomo yezimali zikahulumeni kazwelonke;(c) uhlinzeka isiKhwama Sezimali Sikazwelonke nge—

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(i) an opportunity to make comments on proposed annual budgetsand adjustments budgets of Parliament;

(ii) information on the proposed annual budget and adjustmentsbudgets of Parliament for inclusion in the national annualbudget and adjustments budgets; and

(iii) regular information on expenditure by Parliament; and(d) to provide for parliamentary oversight of Parliament’s budgeting and

expenditure through an appropriate oversight mechanism of Parlia-ment as provided for in section 4 of the Act[; and

(e) to establish norms and standards for managing the financialaffairs of provincial legislatures].’’.



‘‘[Norms and standards for provincial legislatures

3. Provincial legislatures must adhere to the norms and standardsfor financial management set out in Schedule 1.]

Application of the Act to provincial legislatures

3. (1) This Act, with the necessary changes, applies to provinciallegislatures.

(2) In such application, a reference in the Act to—(a) Parliament or a House, must be construed as a reference to the

provincial legislature concerned;(b) a joint committee, must be construed as a reference to a committee of

the provincial legislature;(c) the Speaker of the National Assembly or the Chairperson of the

National Council of Provinces, must be construed as a reference to theSpeaker of the provincial legislature concerned, except in the case ofthe Executive Authority making or prescribing regulations or policy inaccordance with section 65, read with sections 16(2)(h), 22(5), 24(1),32(2) and (3), 33(2)(d)(ii), 34, 40, 42(1), 55(3)(g), and 56;

(d) the Deputy Speaker of the National Assembly or the permanentDeputy Chairperson of the National Council of Provinces, must beconstrued as a reference to the Deputy Speaker of the provinciallegislature concerned;

(e) a Member of Parliament, must be construed as a reference to aMember of the provincial legislature concerned;

(f) the Secretary to Parliament, must be construed as a reference to theSecretary of the provincial legislature concerned;

(g) annual national budget, must be construed as a reference to provincialannual budget;

(h) the National Treasury, must be construed as a reference to theprovincial treasury concerned;

(i) the National Revenue Fund, must be construed as a reference to theProvincial Revenue Fund concerned;

(j) the Minister of Finance, must be construed as a reference to theMember of the Executive Council responsible for financial matters inthe province concerned;

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(i) thuba lokubeka umbono ngezabelomali ezihlongozwayozaminyaka yonke kanye nezabelomali zePhalamende zoku-vala izikhala;

(ii) lwazi ngesabelomali esihlongozwayo seminyaka yonke kanyenezabelomali zePhalamende zokuvala izikhala ukuze zifakwekwisabelomali seminyaka yonke sikazwelonke kanyenezabelomali zokuvala izikhala; kanye

(iii) nokwazisa njalo ngokusetshenziswa kwezimali yiPhala-mende; kanye

(d) nokuhlinzeka ngokwenganyelwa kwesabelomali sePhalamende noku-setshenziswa kwemali kwenziwa yikomidi elibhekene nalo msebenziePhalamende [; kanye

(e) nokudala izibophezelo nemigomo yokuphathwa kwezindabazezimali zezishayamthetho zezifundazwe].’’.

Ukuguqulwa nokukhishwa kwesigaba sesi-3 soMthetho we-10 wezi- 2009

5. Isigaba esilandelayo sifakwa endaweni yesigaba sesi-3 soMthetho Omkhulu:

‘‘[Imithetho emisiwe kanye nezinkambiso ezisemthethweni zezisha-yamthetho zezifundazwe

3. Izishayamthetho zezifundazwe kufanele zilandele imithethoemisiwe nezinkambiso ezisemthethweni zokuphathwa kwezimalingokulandela iSheduli 1.]

Ukusetshenziswa koMthetho kuzishayamthetho zezifundazwe

3. (1) Lo Mthetho, nezingugquko ezidingekayo, usebenza kuzishaya-mthetho zezifundazwe.

(2) Uma usetshenziswa, akubhekiswe kuMthetho—(a) iPhalamende noma iNdlu, kumele iwuhumushe iwubhekise

ezifundazweni ezithintekayo;(b) ikomidi elihlangene, kumele liwuhumushe liwubhekise ekomodini

lesishayamthetho sesifundazwe;(c) USomlomo weSishayamthetho Sikazwelonke noma uSihlalo

woMkhandlu Kazwelonke WeziFundazwe, kumele awuhumushweubhekiswe kuSomlomo wesishayamthetho wesifundazwe esithi-ntekayo, ngaphandle uma isiGungu saBaphathi benza noma bemisaimithetho noma inqubomgomo ehambisana nesigaba 65,esifundwanezigaba 16(2)(h), 22(5), 24(1), 32(2) kanye (3), 33(2)(d)(ii), 34, 40,42(1), 55(3)(g), kanye 56;

(d) iPhini likaSomlomo weSishayamthetho Sikazwelonke noma iPhinilikaSihlalo woMkhandlu Kazwelonke Weeziundazwe elisebenzangokugcwele, kumele kuthathwe ngokuthi kukhulunywa ngePhinilika Somlomo lesishayamthetho sesifundazwe esithintekayo;

(e) uma kukhulunywa ngelungu lephalamende, kumele kuthathwengokuthi kukhulunywa ngelungu lesishayamthetho sesifundazweesithintekayo;

(f) uNobhala wephalamende, kumele kuthathwe ngokuthi kukhulunywangoNobhala wesishayamthetho sesifundazwe esithintekayo;

(g) isabiwomali sikazwelonke sonyaka, kumele kuthathwe ngokuthikukhulunywa ngesabiwomali sikazwelonke sonyaka;

(h) uma kukhulunywa ngoMnyango Kazwelonke Wezimali, kumelekuthathwe ngokuthi kukhulunywa ngomnyango wesifundazweothintekayo;

(i) uma kukhulunywa ngeSikhwama Sezimali Zikazwelonke, kumelekuthathwe ngokuthi kukhulunywa ngeSikhwama SesifundazweSezimali esithintekeyo;

(j) uma kukhulunywa ngoNgqongqoshe Wezeziali, kumele kuthathwengokuthi kukhulunywa ngeLungu leSigungu Esiphezulu elengameleizindaba zezimali esifundazweni esithintekayo;

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(k) sections 56 and 69 of the Constitution, must be construed as areference to section 115 of the Constitution;

(l) the Joint Rules of Parliament, must be construed as a reference to theRules made by the provincial legislature concerned in terms of section116 of the Constitution;

(m) section 30 of the Public Finance Management Act must be construedas a reference to section 31 of that Act; and

(n) a national adjustment budget must be construed as a reference to aprovincial adjustment budget.’’.


6. Section 4 of the principal Act is hereby amended by the substitution for subsection(2) of the following subsection:

‘‘(2) Representation on the oversight mechanism must be in accordance with theJoint Rules of Parliament, which must provide that no Member of Parliament mayattend a deliberation on a matter in which that member has a material interest[,except that the members of the Executive Authority, the Deputy Speaker of theNational Assembly and the permanent Deputy Chairperson of the NationalCouncil of Provinces—(a) may not be members of the committee; and(b) may only participate in the deliberations of the committee at the request

of the committee].’’.



‘‘Annual budget

16. (1) At least ten months prior to the start of the financial year, theAccounting Officer must prepare a draft budget for Parliament and presentit to the Executive Authority.

(2) Parliament’s budget must—(a) cover the following financial year and the two financial years

thereafter or other period determined by Parliament;(b) specify Parliament’s expected revenues distinguishing between—

(i) [funds] money to be appropriated through the annual nationalbudget;

(ii) [funds that are a direct charge against the NationalRevenue Fund] conditional and unconditional donor funds;and

(iii) funds derived from Parliament’s own revenue sources[,excluding donor funds];

(c) specify Parliament’s proposed expenditure requirements per maindivision within the budget, distinguishing between the sources offunds identified in paragraph (b);

(d) specify the purpose of each main division within the budget andprovide explanations and other information substantiating theamounts proposed in terms of paragraphs (b) and (c);

(e) specify the allocations to Members of Parliament and political partiesmade in terms of section 34, providing details of the different purposes

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(k) uma kukhulunywa ngezigaba esama-56 kanye ne sama-69zoMthethosisekelo, kumele kuthathwe ngokuthi kukhulunywangesigaba se-115 soMthethosisekelo;

(l) uma kukhulunywa ngeMithetho eHlangene yePhalamende, kumeleKuthathwe ngokuthi kukhulunywa ngeMi thetho eshayweisishayamthetho sesifundazwe esithintekeayo ngokwesigaba se-116somthethosisekelo;

(m) uma kukhulunywa ngesigaba sama-30 se-Public FinanceManagement Act, kumele kuthathwe ngokuthi kukhunywa ngesigabasama-31 salowoMthetho; kanye

(n) uma kukhulunywa ngesabiwomali sikazwelonke sokwengezelelakumele kuthathwe ngokuthi kukhulunywa ngesabiwomalisesifundazwe sokungezelela.’’.

Ukuchitshiyelwa kwesigaba se-4 soMthetho we-10 wezi 2009

6. ISigaba 4 soMthetho Omkhulu sichitshiyelwa ngokufaka endaweni yesigatshana(2) lesigatshana esilandelayo:

‘‘(2) Ukumeleleka ekomidini eliyindlela yokwengamela kufanele kuhambisaneneMithetho Ehlangene yePhalamende, okumele kuhlinzekele ukuthi akukhoLunga lePhalamende elingethamela izingxoxo lapho ilunga lingaba nenzuzo khona[, ngaphandle-ke uma kuwukuthi amalungu Esigungu Sabaphathi, iPhinilikaSomlomo Wesishayamthetho Sikazwelonke, kanye nalowo osebenzangokugcwele njengePhini likaSihlalo woMkhandlu Kazwelonke Wezifu-ndazwe—(a) bengeke babe ngamalungu ekomidi elengamele indlela yokusebenza;

nokuthi(b) bangabamba iqhaza kuphela ezingxoxweni zekomidi ngokucelwa

yilona.].’’.

Ukuguqulwa nokukhishwa kwesigaba se-16 soMthetho we-10 wezi-2009

7. Isigaba esilandelayo sifakwe endaweni ye sesigaba 16 soMthethongqangi:

‘‘Isabiwomali Sonyaka

16. (1) Okungenani kungakapheli izinyanga eziyishumi ezandulelaukuqala konyaka wezezimali, Isikhulu Esiphendula Ngokwenzekayokumele silungise isabiwomali esihlongozwayo bese esethula kwiSigunguSabaphathi.

(2) Isabiwomali sePhalamende kufanele—(a) sihlanganise unyaka wezimali olandelayo kanye neminyaka yeze-

zimali emibili elandela emva kwalowo noma isikhathi esiyonqunywayiPhalamende;

(b) sicacise ngqo ngemali okulindeleke ukuba iqoqwe yiPhalamendesihlukanise phakathi kwe—

(i) [zimali] izimali ezizokwabiwa ngesabiwomali sonyaka sika-zwelonke;

(ii) [zimali ezithathwe ngqo eSikhwameni Sezimali eziqoqiweSikazwelonke]; izikhwama zabaxhasi ezibekelwe imibandelanezingabekelwe mibandela; kanye

(iii) nezimali ezitholakele emithonjeni yezimali zePhalamende[, okungahlanganisi izimali ezinikeliwe];

(c) sicacise ngendlela isigaba esikhulu ngasinye esihlele ukusebenzisaisabiwomali ngayo ngokwesidingo saso, ngokuhlukanisa umthombowezezimali njengoba kuchaziwe endimeni u-(b);

(d) sicacise ngezinhloso zesigaba esikhulu ngasinye ngaphansi kwe-sabiwomali bese sinikeza eminye imininingwane esekela izimaliokuhlelwe ukuthi zisetshenziswe ngokuphathelene nendima (b) kanyenendima(c);

(e) sicacise ngezimali ezabelwe amaLungu ePhalamende kanye nama-qembu ezepolitiki ngokuphathelene nesigaba sama-34, sinike

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for which allocations are made and the amounts allocated for suchpurposes;

(f) provide details of all transfers to other entities; and[(g) contain a schedule of planned expenditure under Parliament’s

donor funded projects; and](h) be in accordance with the format prescribed under section 65, for the

purpose of maintaining consistency with the format followed by otherorgans of state.’’.


8. Section 17 of the principal Act is hereby amended by the addition of the followingsubsection:

‘‘(2) The Executive Authority must table in Parliament, for referral to theoversight mechanism—(a) the draft strategic plan of Parliament, within ten working days of receiving it

from the Accounting Officer;(b) the draft annual performance plan and draft budget, at least one month before

the draft budget must be submitted to the National Treasury;(c) the draft adjustments budget, at least one month before the adjustments budget

must be submitted to the National Treasury; and(d) any draft revisions to the approved allocations of Parliament’s own funds.’’.



‘‘Annual appropriations and approvals

18. (1) For each financial year, Parliament must, according to maindivisions—(a) appropriate [funds contemplated in section 16(2)(b)(iii)] money

received [in] through the annual national budget for—(i) the financial year, as contemplated in section 16(2)(b)(i),

subject to any amount specifically and exclusively appropriatedin the annual national budget; and

(ii) the previous financial year but not spent in that year; and(b) approve the use of [the funds contemplated in section 16(2)(b)(iii)]

unconditional donations and its own revenue—(i) contemplated in section 16(2)(b)(ii) and (iii); and

(ii) approved for the previous financial year but not spent in thatyear.

(1A) Any appropriation or approval in terms of subsection (1) may be fora specific and exclusive purpose.

(2) Any revision of an appropriation [in terms of subsection (1)(a)]contemplated in section 16(2)(b)(i) must be made—(a) by a national adjustments budget referred to in section 30 of the Public

Finance Management Act; and(b) in accordance with the procedure set out in section 17[(2)](1).

(3) Any revision of an appropriation or approval in terms of subsection(1)(b) must be approved by Parliament.’’.

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nemininingwane ngezinhloso ezehlukene ekwabiwe ngazo imalikanye nenani lezimali ezabelwe lezi zinhloso;

(f) sinike imininingwane yezimali ezidluliselwe kwezinye izikhungo;futhi

[(g) siqukathe uhlelo okuhlelwe ngalo ukuthi kusetshenziswe izimalingaphansi kwemiklamo exhaswe ngezimali yiPhalamende; futhi]

(h) sihambisane nendlela enqunyiwe ngaphansi kwesigaba sama-65,ngenhloso yokugcina indlela efanayo elandelwa ngezinye izinhlakazombuso.’’.

Ukuchitshiyelwa kwesigaba se- 17 soMthetho 10 ka-2009

8. ISigaba 17 soMthetho Omkhulu sichitshiyelwa ngokufaka ngokwengezwangesigatshana esilandelayo:

‘‘(2) Isigungu Sabaphathi kufanele sethule ePhalamende, okumele kuqondiswekwindlela yokwengamela—(a) Uhlaka lwesikhashana lwesu lokuhlela lwePhalamende, kungakapheli izi-

nsuku eziyishumi zokusebenza lungakamukelwa luvela kuSikhuluEsiphendula Ngokwenzekayo;

(b) Uhlaka lwesikhashana lokusebenza lonyaka kanye nohlaka lwesikhashanalwesabiwomali, aluthunyelwe kuMgcinimafa kaZwelonke okungenaniinyanga eyodwa ngaphambi kohlaka lwesikhashana lwesabiwomali;

(c) Uhlaka lwesabiwomali sokwengeza, aluthunyelwe eMnyangweni Kazwe-lonke Wezimali okungenani inyanga eyodwa ngaphambi kwesabiwo malisokwengeza; kanye

(d) Noma yiziphi izibuyekezo zesikhashana zezabelomali ezivunye yipha-lamende.’’.

Ukuchitshiyelwa kwesigaba se 17 soMthetho we-10 wezi-2009

9. Ngakho-ke lesi sigaba esilandelayo sifakwe endaweni yesigaba se-18soMthethongqangi:

‘‘Ukwabiwa kwezimali zonyaka nokugunyazwa

18. (1) Onyakeni ngamunye wezimali, iPhalamende kufanele, ngoku-landela amagatsha amakhulu—(a) abe [izikhwama zemali ezivezwe esigabeni se-16(2)(b)(iii)] imali

etholwe ngesabiwomali sonyaka sikazwelonke—(i)unyaka wezimali,ovezwe esigabeni se-16(2)(b)(i), esambeni

esabiwe ngokukhethekile kusabelomali sonyaka sikazwelonke;kanye

(ii)nonyaka wezimali odlule kodwa esingasetshenziswanga kulowonyaka; kanye

(b) ligunyaze ukusetshenziswa [kwezikhwama zemali ezivezwe esiga-beni se-16(2)(b)(iii)] koxhaso olungabekelwe imibandela nemaliyalo—

(i) evezwe esigabeni se 16(2)(b)(ii) nesi-(iii) ne(ii) esigunyaziwe onyakeni odlule kodwa sangasetshenziswa

kulowo nyaka.(1A) Ukwabiwa kwemali noma okugunyaziwe kwemigomo yesiatshana

soku-(1) kufanele kube okwenjongo ethile futhi ekhethekile.(2)Ukubuyekezwa kokwabiwa kwemali [ngokwemigomo yesigatshana

soku-(1)(a)] okuvezwe esigabeni se-16(2)(b)(i) kufanele kwenziwe—(a) ngesabelomali esilungisiwe sikazwelonke esivezwe esigabeni

sama-30 se- Public Finance Management Act; futhi(b) ngokulandela inqubo evezwe esigabeni se-17[(2)](1).

(3) ukubuyekezwa kokwabiwa kwemali noma ukugunyazwa ngo-kwemigomo yesigatshana soku-(1)(b) kufanele kugunyazwe iPhala-mende.’’.

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10. Section 20 of the principal Act is hereby amended by the substitution forsubsection (1) of the following subsection:

‘‘(1) This section applies to any unauthorised expenditure incurred byParliament, other than the unauthorised expenditure of funds derived fromParliament’s own resources, including donor funds.’’



‘‘Unauthorised expenditure of [donor funds] own resources

21. (1) Any unauthorised expenditure of funds derived from Parliament’sown resources, including donor funds, that Parliament approves becomes acharge against Parliament’s own funds.

(2) Any unauthorised expenditure of funds derived from Parliament’sown resources, including donor funds, that Parliament does not approvemust be recovered from the person responsible for the unauthorisedexpenditure.’’.



‘‘[Treatment]Retention of unspent funds and return of unspent fundsfor direct charges

23. (1) Parliament is not required to return to the National Revenue Fundany money, contemplated in section 16(2)(b)(i), appropriated [or ap-proved] for a particular financial year but not spent in that year.

[(2) Funds appropriated for, but not spent in, a particular financialyear must be regarded as funds derived from Parliament’s ownrevenue sources, and the approval of their use in subsequent financialyears must be in accordance with section 18(1)(b).

(3) Funds derived from Parliament’s own revenue sources that areapproved for a particular financial year, but not spent in that year,must be approved for use in subsequent financial years in accordancewith section 18(1)(b).]

(4) Parliament must surrender to the National Treasury for depositinginto the National Revenue Fund funds that are a direct charge against theNational Revenue Fund for any requirements related to Parliament in termsof any legislation for a particular financial year, but not spent in that year.’’.


13. Section 34 of the principal Act is hereby amended by—(a) the substitution for paragraph (b) of subsection (4) of the following paragraph:

‘‘(b) in instances of a [qualified] modified audit [report] opinion inrespect of such funding, until adequate measures are put in place torectify the issues giving rise to the modified audit opinion[qualification].’’; and

(b) the insertion after subsection (4) of the following subsection:‘‘(4A) For the purposes of this section ‘modified audit opinion’

includes a qualified opinion, an adverse opinion and a disclaimer ofopinion.’’.

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Ukuchitshiyelwa kwesigaba sama-20 soMthetho we-10 wezi-2009

10. Ngakho-ke isigaba sama-20 soMthethongqangi sichitshiyelwe ngokufakaendaweni yesigatshana esilandelayo:

‘‘(1) Lesi sigaba sisebenza ezindlekweni ezingagunyaziwe ezitholweiPhalamende, okungezona lezo zindleko ezingagunyaziwe zezikhwama zezimaliezisuselwe emithonjeni yePhalamende, kubalwa nezikhwama zemali yabaxhasi.’’


11. Ngakho-ke lesi sigaba esilandelayo sifakwe endaweni yesigaba sama-21somthetho Omkhulu:

‘‘Izindleko ezingagunyaziwe [izikhwama zezimali] zezimali zalo

21. (1) Izindleko ezingagunyaziwe zezikhwama zemali ezithathelweezimalini zePhalamende, kubalwa izikhwama zemali yabaxhasi,ezingunyazwe yiPhalamende kuzokhokhwa ngezinsiza zalo iPhalamende.

(2) Izindleko ezingagunyaziwe zezikhwama zemali ezisuselwaezinsizeni zalo iPhalamende, kubalwa nezikhwama zemali yabaxhasi,ezingagunyaziwe iphalamende kufanele ikhokhwe umuntu obhekeleizindleko ezingagunyaziwe.’’.


12. Ngakho-ke lesi sigaba esilandelayo sifakwe endaweni yesigaba sama-23soMthetho Omkhulu:

‘‘[Ukuphathwa]Ukugcinwa kwezikhwama zemali engasetshe-nziswanga nokubuyiswa kwezimali ezingasetshenziswangwa ukuzeziphinde zabiwe

23. (1) Akufanele ukuba iPhalamende libuyise imali eZikweni leziMaliloMbuso likaZwelonke, evezwe esigabeni se-16(2)(b)(i), eyabelwe [nomaegunyazelwe] unyaka wezimali othile kodwa yangasetshenziswa kulowonyaka.

[(2) Izimali ezabiwe, kodwa zangasethsenziswa, onyakeni othilewezimali kufanele zithathwe ngokuthi zitholwe emalini eyakhiwaiPhalamende ngezimali zalo, futhi ukugunyazwa kokusetshenziswakwayo onyakeni wezimali olandelayo kufanele kulandelwe isigabase-18(1)(b).

(3) Izimali zePhalamende ezigunyazelwe unyaka othile wezimali,kodwa yangasetshenziswa kulowo nyaka, kufanele igunyazwe ukuzeisetshenziswe eminyakeni yonyaka olandelayo ngokulandela isigabase-18(1)(b).]

(4) IPhalamende kufanele libuyisele eMnyangweni KazwelonkeWezimali ukuze lezo zimali zifakwe eSikhwameni Sikazwelonke Sezimalibese kuthi lezo ezivela ngqo esiKhwameni Sikazwelonke Sezimalizisetshenziselwe ezinye izidingo zePhalamende ngokwemigomo yanomayimuphi umthetho wonyaka othile wezimali, kodwa ezingasetshe-nziswanga kulowo nyaka.’’.


13. Ngakho-ke isigaba sama-34 soMthethongqangi sichitshiyelwe ngoku—(a) faka endaweni yendima (b) yesigatshana sesi-(4) sendima elandelayo:

‘‘(b) ezikhathini lapho umbono [umbiko] wocwaningo [ulungisiwe]ushintjwe mayelana nezimali zokuchasa ezinjalo, kuze kube ukuthikuthatha izinyathelo ezifanele ukulungisa izindaba eziholeleoshintjweni lombono wocwaningo [isilungiso].’’; futhi

(b) ngokufaka ngemuva kwesigatshana sesi-(4) lesi sigatshana esilandelayo:‘‘(4A) Ngokwalesi sigaba ‘umbono osemthethweni’ ubandakanya

umbono ongachemile futhi nombandela walowo mbono.’’.

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14. Section 48 of the principal Act is hereby amended by the substitution for item (iii)of subsection (1)(c) of the following item:

‘‘(iii) the quality of the annual financial statements, performance reporting andcompliance with the applicable laws and regulations.’’.



‘‘(1) For each financial year, the Accounting Officer must prepare annualfinancial statements in accordance with the [standards of generally recognisedaccounting practice] Standards of Generally Recognised Accounting Practiceand, in the absence of an applicable standard, in accordance with standardsprescribed by the Executive Authority for the purpose of maintaining consistencywith other organs of state.’’.


16. Section 58 of the principal Act is hereby amended by—(a) the substitution for paragraph (b) of subsection (1) of the following paragraph:

‘‘(b) submit an audit report on those statements to the [ExecutiveAuthority] Accounting Officer within two months of receiving thestatements.’’;

(b) the substitution for subsection (2) of the following subsection:‘‘(2) If the Auditor-General is unable to complete an audit within two

months of receiving the financial statements or the annual performancereport, the Auditor-General must promptly submit a report outlining thereasons for the delay to the Executive Authority and the AccountingOfficer. [The Executive Authority must promptly table the report inParliament.];

(c) the insertion of the following subsection after subsection (2):‘‘(2A) The Executive Authority must promptly table the report

referred to in subsection (2) in Parliament.’’; and(d) the substitution for subsection (3) of the following subsection:

‘‘(3) Once the Auditor-General has submitted an audit report to the[Executive Authority] Accounting Officer, no person may alter thereport or the annual financial statements to which the report relates.’’.



‘‘59. The Accounting Officer must submit Parliament’s annual report, includingthe audited financial statements for that financial year, the audit report on thosestatements and the annual performance report, to the Executive Authority [so thatthe Executive Authority is able to table the report in Parliament] within fivemonths of the end of the financial year concerned.’’.



‘‘60. (1) The Executive Authority must table the annual report, including theaudited financial statements for that financial year, the audit report on thosestatements and the annual performance report, in Parliament within [five working

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14. Ngakho-ke isigaba sama-48 soMthetho Omkhulu sicitshiyelwe ngokufakaendaweni yomucu (iii) wesigatshana (1)(c) lomucu olulandelayo:

‘‘(iii) izinga lezitatimende zezimali zonyaka, ukubika ngokuqhutshwa komsebenzinokulandela imithetho esebenzayo nezimiso zomthetho.’’.


15. Ngakho-ke isigaba sama-56 soMthetho Omkhulu sichitshiyelwe ngokufakaendaweni yesigatshana soku (1) salesi sigatshana esilandelayo:

‘‘(1) Onyakeni ngamunye wezimali, Isikhulu Esiphendula ngokwenzekayokufanele sihlanganise izitatimende zemali ngokulandela [imigomo esebenzayoyokubala] Imigomo Ejwayelekile Nenkambiso esemthethweni ElandelwayoYokubalwa Kwezimali futhi, uma ingekho inkambiso esemthethweni elandelwayoa, ngokulandela izinkambiso ezinqunywe uMkhandlu weziPhathimandla ukuzekwenziwe ngendlela efanayo kuwo wonke amagatsha ombuso.’’.


16. Ngakho-ke isigaba sama-58 soMthetho Omkhulu sichitshiyelwa ngoku—(a) faka endaweni yendima (b) yesigatshana soku-(1) sendima elandelayo:

‘‘(b) a thumele umbiko ocwaningiwe ngalezo zitatimende [kumkhandluweziPhathimandla] kobhekele iziMali zingakapheli izinyangaezimbili kutholwe lezo zitatimende.’’;

(b) ngoku faka endaweni yesigatshana soku-(2) le ndima elandelayo:‘‘(2) Uma umcwaningimabhuku-jikelele engakwazi ukuphothula

ucwaningo zingakapheli izinyanga ezimbili amukele izitatimende nomaumbiko wokuqhubekayo ngonyaka, uMcwaningimabhuku-Jikelelekufanele ngokushesha athumele umbiko oveza izizathu zokuba-mbezeleka eMkhandlwini weziPhathimandla nakobhekelele izimali.[UMkhandlu weziPhathimandla kufanele ngokushesha athuleumbiko ePhalamende.];

(c) ngoku faka isigatshana esilandelayo ngemuva kwesigatshana sesi-(2):‘‘(2A) UMkhandlu weziphathimandla kufanele mgokushesha wethule

umbiko ovezwe esigatshaneni sesi-(2) ePhalamende.’’; futhi(d) ngokufaka endaweni yesigatshana sesi-(3) salesi sigatshana esilandelayo:

‘‘(3) Uma umcwaningimabhuku-jikelele esethumele umbiko ocwa-ningiwe [kuMkhandlu weziPhathimandla] kobhekelele izimali,akekho umuntu ekufanele ashintshe umbiko noma izitatimende zezimalizonyaka ezihambisana nombiko.’’.


17. Ngakho-ke lesi sigaba esilandelayo sifakwe endaweni yesigaba sama-59soMthetho Omkhulu:

‘‘59. Obhekele imali kumele athumele umbiko wonyaka ePhalamende, kubalwanezitatimende zezimali ezicwaningiwe zalowo nyaka, umbiko ocwaningiwewalezo zitatimende nombiko wendlela okuqhutshwa ngayo umsebenzi,kuMkhandlu weziPhathimandla [ukuze uMkhandlu weziPhathimandla ukwaziukwethula umbiko wePhalamende] zingakapheli izinyanga eziyisihlanu ungaka-pheli unyaka wezimali walowo nyaka.’’.


18. Ngakho-ke isigaba sama-60 soMthetho Omkhulu sichitshiyelwe ngokufakaendaweni yesigatshana souk-(1) lesi sigatshana esilandelayo:

‘‘60. (1) UMkhandlu weziPhathimandla kufanele wethule umbiko wonyaka,kubalwa nezitatimende zezimali ezicwaningiwe zalowo nyaka, umbiko wocwa-ningo walezo zotatimende nombiko wendlela okuqhutshwa mgayo umsebenzi,

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days] one month [of receiving it.] after the Accounting Officer received the auditreport.’’.


19. Section 62 of the principal Act is hereby amended by the substitution in subsection(2) for the words preceding paragraph (a) of the following words:

‘‘(2) If the Executive Authority does not table the annual report in [Parliamentwithin five months of the end of the financial year concerned] accordance withsection 60(1)—’’.



‘‘72. This Act repeals—(a) sections 31 and 39 of the Powers and Privileges of Parliament Act, 1963 (Act

No. 91 of 1963); and(b) in the Public Finance Management Act—

(i) [the words ‘‘Parliament and’’ in section] sections 3(1)(d) and 3(2);[(ii) subparagraph (a) of section 3(2);](iii) section 13(1)(a); [and](iv) the word ‘‘Parliament,’’ in section 13(5);(v) section 22(1)(a); and

(vi) the words ‘a provincial legislature or’ in section 22(5).’’.

Substitution of short title of Act 10 of 2009

21. The following short title is hereby substituted for the short title andcommencement of the principal Act:

‘‘73. This Act is called the Financial Management of Parliament and ProvincialLegislatures Act, 2009 and comes into operation on assent by the President and inaccordance with the transitional arrangements set out in Schedule 4 to this Act.’’.

Repeal of Schedule 1 of Act 10 of 2009

22. Schedule 1 of the principal Act is hereby repealed.

Substitution of the long title of Act 10 of 2009

23. The following long title is hereby substituted for the long title of the principal Act:

‘‘To regulate the financial management of Parliament and provinciallegislatures in a manner consistent with its status in terms of the Constitution;to ensure that all revenue, expenditure, assets and liabilities of Parliament andprovincial legislatures are managed efficiently, effectively and transparently;to provide for the responsibilities of persons entrusted with financialmanagement in Parliament and provincial legislatures; [to provide financialmanagement norms and standards for provincial legislatures]; and to providefor matters connected therewith.’’.

Short title and commencement

24. This Act is called the Financial Management of Parliament Amendment Act,2014, and comes into operation on a date fixed by the President by proclamation in theGazette.

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ePhalamende ingakapheli [izinsuku ezinhlanu zokusebenza] inyanga eyodwa[wamukelwe.] emva kokuba oBhekele iziMali ethole umbiko ocwaningiwe.’’.

Ukuchitshiyela kwesigaba sama-62 soMthetho we-10 wezi-2009

19. Ngakho-ke isigaba sama-62 soMthetho Omkhulu sichitshiyelwe ngokufakaendaweni yesigatshana sesi-(2) emagameni endulela indima (a) samagama alandelayo:

‘‘(2) Uma uMkhandlu weziPhathimandla ungethuli umbiko wonyaka[ePhalamende zingakapheli izinyanga ezinhlanu ekupheleni kwalowo nyakawezimali] ngokulandela isigaba sama-60(1)—’’.


20. Ngakho-ke lesi sigaba esilandelayo sifakwe endaweni yesigatshana sama-72soMthethongqangi:

‘‘72. Lo Mthetho uchitha—(a) isigaba sama-31nesama-39 ze-Powers and Privileges of Parliament Act, 1963

(Act No. 91 of 1963); kanye(b) ne Public Finance Management Act—

(i) [igama ‘‘iPhalamende kanye’’ esigabeni] isigaba se-3(1)(d) kanyenesigabasesi-3(2);

[(ii) indima (a) yesigaba sesi-3(2);](iii) isigaba 13(1)(a); [kanye](iv) igama ‘‘iPhalamende,’’ esigabeni 13(5);(v) isigaba 22(1)(a); kanye

(vi) amagama ‘isishayamthetho sesifundazwe noma’ esigabeni sama-22(5).’’.

Ukuchitshiyelwa kwegama loMthetho we-10 wezi-2009

21. Ngakho-ke leli gama elilandelayo lichitshiyelwe kwafakwa igama nokuqalaukusebenza koMthetho Omkhulu:

‘‘73. Lo Mthetho ubizwa ngokuthi uMthetho Wokusingathwa KwezimaliZePhalamende, kanye noMthetho Wezishayamthetho Zezifundazwe wezi -2009futhi uzoqala ukusebenza uma sewamukelwe uMongameli ngokulandela amalu-ngiselelo esikhashana avezwe ngeSithasiselo sesi-4 salo Mthetho’’.

Ukwesulwa kwesheduli 1 loMthetho we-10 wezi-2009

22. Ngakho-ke isheduli-1 loMthetho Omkhulu lichithiwe.

Ukuguqulwa nokukhishwa kwenhloso yoMthetho we-10 wezi-2009

23. Ngakho-ke inhloso yoMthetho Omkhulu iyachitshiyelwa ngokuthi kufakwe lenhloso:

‘‘Ukulawula ukuphathwa kwezimali zePhalamende nezishayamthetho zezi-fundazwe ngendlela ehambisana nezinga ngokwemigomo yoMthethosisekelo;ukuqikelela ukuthi zonke izimali, izindleko, imali nezikweletu zePhalamendenezishayamthetho zezifundazwe kuphathwa ngendlela efanele,ngempumelelofuthi ngendlela evulekile; ukubeka imisebenzi yabantu abathweswe uku-phatha izimali ePhalamende nakuzishayamthetho zezifundazwe; [ukuhlinze-kela ngemithetho emisiwe nenkambiso esemthethweni yokusingatha izimalizezishayamthetho zesifundazwe nokuhlinzekela izindaba ezihambisananazo.’’.

Isihloko esifushane nokuqala ukusebenza

24. Lo Mthetho ubizwa ngokuthi uMthetho Ochibiyela Ukuphathwa KwezimalizePhalamende, Wezi-2014, futhi uzoqala ukusebenza ngosuku oluzonqunywauMongameli ngesaziso kwi-Gazethi.

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financial management of ...pmg-assets.s3-website-eu-west-1.amazonaws.com/160920...therefore in order...

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