Adjustments Appropriation Act, 2024

The text provided is not a court judgment but a South African Act of Parliament published in the Government Gazette. The President assented to the Adjustments Appropriation Act, 2024 on 20 December 2024, and it was published on 24 December 2024. The Act gives effect to adjustments to the appropriation of money from the National Revenue Fund for the 2024/25 financial year. It operates within the constitutional and statutory framework created by section 213(2) of the Constitution, the Money Bills and Related Matters Act 9 of 2009, the Public Finance Management Act 1 of 1999, the Division of Revenue Act 24 of 2024, and the Appropriation Act 40 of 2024. The Act sets out adjusted appropriations in schedules, regulates specifically and exclusively appropriated amounts, empowers the Minister to impose and amend conditions on appropriations, allows limited use of unspent funds subject to statutory limits, provides for accountability for unauthorised expenditure, authorises delegations by the Minister, and empowers the Minister to make regulations.

• No judicial legal issues were decided because the text is legislation, not a litigated judgment.
• What statutory adjustments to appropriations from the National Revenue Fund are authorised for the 2024/25 financial year.
• Under what conditions the Minister may impose, amend, withdraw, or stop the use of appropriated amounts.
• When the use of funds constitutes unauthorised expenditure under the Public Finance Management Act.
• In what circumstances unspent funds may be reallocated within a vote or main division, subject to the eight per cent limitation and ministerial approval.

The Adjustments Appropriation Act, 2024 was enacted, assented to by the President on 20 December 2024, and published in Government Gazette No. 51832 on 24 December 2024. It came into force as legislation governing adjusted appropriations for the 2024/25 financial year.

Not applicable. There is no ratio decidendi because the text is not a court judgment and contains no binding judicial principle arising from adjudication. The legally operative rules are statutory provisions enacted by Parliament.

Not applicable. There is no obiter dicta because the text is not a judicial opinion and contains no non-binding judicial observations.

Although not a judicial precedent, the Act is significant within South African public finance and constitutional governance because it gives legislative authority for the withdrawal and adjustment of public funds from the National Revenue Fund in compliance with section 213(2) of the Constitution. It illustrates Parliament's central appropriations role, Treasury oversight mechanisms, accountability for unauthorised expenditure under the PFMA, and the legal regulation of budget adjustments during the financial year.