Adjustments Appropriation Act, 2026

The text provided is not a court judgment but a South African statute published in the Government Gazette. It records that the President assented to Act No. 02 of 2026 on 6 February 2026, and that it was published on 11 February 2026. The Act adjusts appropriations from the National Revenue Fund for the 2025/26 financial year, supplementing the Appropriation Act, 2025. It sets out the legal framework for adjusted appropriations to votes and main divisions, regulates spending subject to the Public Finance Management Act and the Division of Revenue Act, permits the Minister to impose or amend conditions, governs the use of unspent funds within limits, provides for delegations and regulations, and names the statute the Adjustments Appropriation Act, 2026.

• No judicial legal issues can be identified because the text is not a judgment and contains no dispute between parties for adjudication.
• The statute itself implements section 213(2) of the Constitution, section 12 of the Money Bills and Related Matters Act, 2009, and section 30 of the Public Finance Management Act, 1999, by effecting adjustments to appropriations for the 2025/26 financial year.
• It regulates when adjusted appropriations may be spent, when expenditure becomes unauthorised, when the Minister may impose or withdraw conditions, and how unspent funds may be reallocated within a vote.

The President assented to and Parliament enacted the Adjustments Appropriation Act, 2026. The Act authorises adjustments to appropriations for the 2025/26 financial year, subjects expenditure to the Act and related finance legislation, regulates specifically and exclusively appropriated amounts, empowers the Minister to impose conditions and approve certain uses of unspent funds, permits delegations and regulations, and provides that the short title is the Adjustments Appropriation Act, 2026.

Not applicable. There is no ratio decidendi because the text is not a court judgment and establishes no binding judicial principle through adjudication. The binding force here is statutory, namely that adjusted appropriations from the National Revenue Fund for 2025/26 are authorised only as set out in the Act and must be spent in accordance with the specified purposes, conditions, and controls in the Act and related legislation.

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

Although not a judgment, the Act is significant in South African public finance law because it gives legal effect to mid-year or in-year adjustments to the national budget. It reflects the constitutional principle in section 213(2) that money may be withdrawn from the National Revenue Fund only under an Act of Parliament or other constitutionally authorised charge. It also reinforces accountability under the Public Finance Management Act by treating overspending or spending contrary to purpose as unauthorised expenditure, requiring disclosure to Parliament, and limiting virements and repurposing of funds.