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 the Adjustments Appropriation Act, 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. It operates against the constitutional framework in section 213(2) of the Constitution and the statutory framework created by the Public Finance Management Act 1 of 1999, the Money Bills and Related Matters Act 9 of 2009, the Division of Revenue Act, 2025, and the Appropriation Act, 2025. The Act sets out how adjustments to votes and main divisions are to be made, how specifically and exclusively appropriated amounts may be used, the Minister's power to impose conditions and stop spending where conditions are not met, the treatment of unauthorised expenditure, the use of unspent funds within a vote subject to limits, delegation powers, and regulation-making powers.

• No judicial legal issues can be extracted because the text is not a judgment and contains no lis between parties.
• What the statute regulates: the lawful adjustment of appropriations from the National Revenue Fund for the 2025/26 financial year.
• How specifically and exclusively appropriated funds may be used and controlled.
• When overspending or spending for an improper purpose constitutes unauthorised expenditure under the Public Finance Management Act.
• The Minister's powers to impose, amend, withdraw, and enforce conditions on appropriated funds.
• The circumstances in which unspent funds may be reallocated within the same vote, subject to percentage caps and reporting obligations.

The President assented to the Adjustments Appropriation Act, 2026, and the Act came into force as published. It authorises adjustments to appropriations from the National Revenue Fund for the 2025/26 financial year, subject to the terms of the Act and related public finance legislation.

Not available because there is no judgment. The closest equivalent legislative principle is that money may be withdrawn from the National Revenue Fund only under lawful appropriation, and adjusted appropriations for the 2025/26 financial year must be spent strictly in accordance with the Act, the Appropriation Act, 2025, the Public Finance Management Act, and the Division of Revenue Act, 2025. Overspending or spending contrary to purpose constitutes unauthorised expenditure.

Not available because this is not a court judgment and contains no judicial observations beyond the operative provisions and preamble of the Act.

Although not a precedent-setting judgment, the instrument is significant in South African public finance because it gives legislative effect to mid-year or in-year adjustments to state spending under section 213(2) of the Constitution. It reinforces parliamentary control over withdrawals from the National Revenue Fund, regulates accountability for unauthorised expenditure, and structures ministerial oversight, conditional spending, virements of unspent funds, and reporting to Parliamentary committees. It illustrates the constitutional principle that public money may be spent only under lawful appropriation and subject to statutory controls.