Second Adjustments Appropriation (2023/24 Financial Year) Act, 2024

The text provided is not a court judgment but a published Act of Parliament assented to by the President on 4 May 2024 and published in Government Gazette No. 50625 on 7 May 2024. The Act effects further adjustments to money appropriated from the National Revenue Fund for the 2023/24 financial year. It follows the Appropriation Act, 2023 and the Adjustments Appropriation Act, 2023, and is enacted against the constitutional background of section 213(2) of the Constitution and the statutory framework in section 12 of the Money Bills and Related Matters Act 9 of 2009 and section 30 of the Public Finance Management Act 1 of 1999. The Act authorises further adjustments to appropriations set out in a Schedule, provides that expenditure incurred by 31 May 2024 is to be regarded as expenditure for the 2023/24 financial year, permits roll-over requests for unspent funds by 31 May 2024, restricts specifically and exclusively appropriated amounts to their designated purposes, empowers the Minister to impose conditions and stop use of funds for non-compliance, allows delegation of powers, and authorises the making of regulations.

• No judicial legal issues can be identified because the provided text is legislation rather than a court judgment.
• The legislative subject matter concerns whether and on what terms Parliament may adjust appropriations from the National Revenue Fund for the 2023/24 financial year.
• The Act also addresses the Minister's powers to impose conditions, stop spending for non-compliance, delegate powers, and make regulations incidental to implementation.

The Second Adjustments Appropriation (2023/24 Financial Year) Act, 2024 was enacted and came into force as published. It adjusts appropriations from the National Revenue Fund for the 2023/24 financial year, subject to the Act, the Appropriation Act, 2023, and the Public Finance Management Act.

Not available. There is no ratio decidendi because the text is not a court judgment and establishes no binding judicial principle. Its force derives from legislation enacted by Parliament, not from judicial precedent.

Not available. There are no obiter dicta because the text contains no judicial observations or commentary outside a court's binding reasoning.

The document is significant not as precedent but as part of South Africa's constitutional and statutory budgetary framework. It demonstrates Parliament's exercise of its appropriation function under section 213(2) of the Constitution and gives effect to the adjustment-budget process contemplated in the Public Finance Management Act and the Money Bills and Related Matters Act. It is important for public finance governance, fiscal accountability, and lawful expenditure from the National Revenue Fund.