It is hereby notified that the President has assented to the following Act, which is hereby published for general information:

To charge the State Revenue Account with certain unauthorised expenditure and to authorise other expenditure; to appropriate amounts of money authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), for application during the 1993/94 financial year; to provide for the utilisation of unexpended balances during the 1994/95 financial year where rationalisation has taken place; to regulate the application of the Exchequer Act, 1975, in respect of rationalised institutions on the national level of government; and to provide for matters connected therewith.

(English text signed by the President.) (Assented to 25 November 1994.)

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

Defraying of unauthorised expenditure from State Revenue Account for 1985-86 financial year

1. (1) The State Revenue Account is hereby charged with the amount of R14 280,09 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1986.

(2) The expenditure referred to in subsection (1) is set forth in Schedule I and is more fully described in paragraph 10 on page 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1986-87 financial year

2. (1) The State Revenue Account is hereby charged with the amount of R17 807,89 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1987.

(2) The expenditure referred to in subsection (1) is set forth in Schedule I and is more fully described in paragraph 10 on page 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1987-88 financial year

3. (1) The State Revenue Account is hereby charged with the amount of R189 334,70 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1988.

(2) The expenditure referred to in subsection (1) is set forth in Schedule I and is more fully described in paragraph 10 on pages 26 and 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1988-89 financial year

4. (1) The State Revenue Account is hereby charged with the amount of R137 085,20 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1989.

(2) The expenditure referred to in subsection (1) is set forth in Schedule I and is more fully described in paragraph 10 on page 26 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1989-90 financial year

5. (1) The State Revenue Account is hereby charged with the amount of R47 863,84 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1990.

(2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 and 27 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1990-91 financial year

6. (1) The State Revenue Account is hereby charged with the amount of R112 073,49 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1991.

(2) The expenditure referred to in subsection (1) is set forth in Schedule I and is more fully described in paragraph 10 on pages 26 to 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1991-92 financial year

7. (1) The State Revenue Account is hereby charged with the amount of R142 128,50 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1992.

(2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 to 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1992-93 financial year

8. (1) The State Revenue Account is hereby charged with the amount of R62 024,25 to defray certain expenditure over and above the amounts appropriated for the service of the Republic for the financial year which ended on 31 March 1993.

(2) The expenditure referred to in subsection (1) is set forth in Schedule 1 and is more fully described in paragraph 10 on pages 26 and 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994.

Defraying of unauthorised expenditure from State Revenue Account for 1990-91 financial year

9. (1) The State Revenue Account is hereby charged with the amount of R107 500 496,04 to defray certain expenditure over and above the amounts appropriated for the service of the former Administration: House of Representatives for the financial year which ended on 31 March 1991.

(2) The expenditure referred to in subsection (1) is set forth in Schedule 2 and is more fully described in paragraph 7 on page 5 of the Report of the Auditor-General on the Appropriation and Miscellaneous Accounts in respect of the Administration: House of Representatives for 1991-92 and Supplementary Report for 1990-91 [RP85-1993], which has been submitted to Parliament, and in the First Report of the House Committee on Public Accounts (House of Representatives), 1993.

Defraying of unauthorised expenditure from State Revenue Account for 1991-92 financial year

10. (1) The State Revenue Account is hereby charged with the amount of R52 784 719,58 to defray certain expenditure over and above the amounts appropriated for the service of the former Administration: House of Representatives for the financial year which ended on 31 March 1992.

(2) The expenditure referred to in subsection (1) is set forth in Schedule 2 and is more fully described in paragraph 7 on page 5 of the Report of the Auditor-General on the Appropriation and Miscellaneous Accounts in respect of the Administration: House of Representatives for 1991-92 and Supplementary Report for 1990-91 [RP85-1993], which has been submitted to Parliament, and in the First Report of the House Committee on Public Accounts (House of Representatives), 1993.

Authorising of expenditure

11. (1) The expenditure of R979 222,45 incurred by the former Administration. House of Representatives, and more fully described in paragraph 7 on pages 5 and 6 of the Report of the Auditor-General on the Appropriation and Miscellaneous Accounts in respect of the Administration: House of Representatives for 1991-92 and Supplementary Report for 1990-91 [RP85-1993], which has been submitted to Parliament, and in the First Report of the House Committee on Public Accounts (House of Representatives), 1993, is hereby authorised.

(2) The expenditure of R154 918 667,14 incurred by the Department of Public Works, and more fully described in paragraph 10 on pages 27 and 28 of the Report of the Auditor-General on the Appropriation Accounts in respect of General Affairs for 1992-93 [RP144-1993], which has been submitted to Parliament, and in the First Report of the Joint Committee on Public Accounts, 1994, is hereby authorised.

Appropriation of authorised amounts of money for service of State

12. (1) The amount of R239 479 000 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the State Revenue Account during the financial year which ended on 31 March 1994, is hereby appropriated. (2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 3.

Appropriation of authorised amount of money for service of Administration: House of Representatives

13. (1) The amount of R45 000 000 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Revenue Account: House of Representatives during the financial year which ended on 31 March 1994, is hereby appropriated.

(2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 4.

Appropriation of authorised amount of money for service of province of Cape of Good Hope

14. (1) The amount of R56 365 000 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Account for Provincial Services: Cape during the financial year which ended on 31 March 1994, is hereby appropriated.

(2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 5.

Appropriation of authorised amount of money for service of province of Transvaal

15. (1) The amount of R208 840 783,37 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Account for Provincial Services: Transvaal during the financial year which ended on 31 March 1994, is hereby appropriated. (2) Details of the expenditure referred to in subsection (1) are set forth in Schedule 6.

Appropriation of authorised amount of money for service of Administration: House of Assembly

16. (1) The amount of R1 411 500 which was authorised in terms of section 7 of the Exchequer Act, 1975 (Act No. 66 of 1975), as a charge against the Revenue Account: House of Assembly during the financial year which ended on 31 March 1994, is hereby appropriated.

(2) The expenditure referred to in subsection (1) is set forth in Schedule 7 and represents an amount of money transferred from Column 1 to Column 2 of the Schedule to the Adjustments Appropriation Act (House of Assembly), 1993 (Act No. 160 of 1993).

Insertion of section 4A in Act 66 of 1975

17. The following section is hereby inserted in the Exchequer Act, 1975, after section 4:

"Special arrangements regarding appropriation of moneys for 1994/95 financial year

4A. (1) Where institutions contemplated in section 236(1) of the Constitution of the Republic of South Africa, 1993 (Act No. 200 of 1993), which in terms of that section had continued to perform a particular governmental function (hereinafter referred to as the old institutions), are rationalised in terms of section 237 of the Constitution by virtue whereof such governmental function devolves upon any department or organisational component specified, respectively, in column 1 of Schedule I and column 1 of Schedule 2 to the Public Service Act, 1994 (hereinafter referred to as a new institution), the unexpended balances, as at the date of such rationalisation, of the moneys which, in accordance with any of the estimates referred to in subsection (2), shall have been voted in respect of the financial year ending on 31 March 1995 by the Appropriation Act, 1994-

(a) for the performance of such governmental function by the old institutions; and

(b) as charges against the respective revenue accounts of the old institutions, shall with effect from such rationalisation be deemed to have been voted in respect of that financial year and for the same purposes by an Appropriation Act as charges against the revenue account of the relevant vote of the new institution, until such time as such arrangement is confirmed by an appropriation act.

(2) The estimates referred to in subsection (1) are the following:

(a) 'Estimate of Expenditure to be defrayed from the National Revenue Account during the financial year ending 31 March 1995.'

(b) 'Province of the Cape of Good Hope: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.' (c) 'Province of Natal: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.'

(d) 'Province of the Orange Free State: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.'

(e) 'Province Transvaal: Estimate of Revenue and Estimate of Expenditure for the financial year ending 31 March 1995.' 'Estimate of Expenditure of the former Self-Governing Territory: Gazankulu, to be defrayed from the Gazankulu Revenue Account during the financial year ending 31 March 1995.'

(g) 'Estimate of Expenditure of the former Self-Governing Territory: KaNgwane, to be defrayed from the KaNgwane Revenue Account during the financial year ending 31 March 1995.'

(h) 'Estimate of Expenditure of the former Self-Governing Territory: KwaNdebele, to be defrayed from the KwaNdebele Revenue Account during the financial year ending 31 March 1995.'

(i) 'Estimate of Expenditure of the former Self-Governing Territory: KwaZulu, to be defrayed from the KwaZulu Revenue Account during the financial year ending 31 March 1995.'

(j) 'Estimate of Expenditure of the former Self-Governing Territory: Lebowa, to be defrayed from the Lebowa Revenue Account during the financial year ending 31 March 1995.'

(k) 'Estimate of Expenditure of the former Self-Governing Territory: Qwaqwa, to be defrayed from the Qwaqwa Revenue Account during the financial year ending 31 March 1995.'

(l) 'Estimate of Expenditure of the former Independent State: Bophuthatswana, to be defrayed from the Bophuthatswana Revenue Account during the financial year ending 31 March 1995.'

(m) 'Estimate of Expenditure of the former Independent State: Ciskei, to be defrayed from the Ciskei Revenue Account during the financial year ending 31 March 1995.'

(n) 'Estimate of Expenditure of the former Independent State: Transkei, to be defrayed from the Transkei Revenue Account during the financial year ending 31 March 1995.'

(o) 'Estimate of Expenditure of the former Independent State: Venda, to be defrayed from the Venda Revenue Account during the financial year ending 31 March 1995.' ".

Insertion of section 52A in Act 66 of 1975

18. The following section is hereby inserted in the Exchequer Act, 1975, after section 52:

,,Application of Act

52A. (1) Subject to subsection (3), this Act shall, with reference to all matters on the national level of government, be applicable in the whole of the national territory referred to in section 1(2) of the Constitution, to the exclusion of any other law.

(2) Subject to subsection (3), section 4A of this Act shall apply in the whole of the aforesaid national territory also in relation to moneys destined to be utilised in respect of any governmental function to be performed on the provincial level of government.

(3) The provisions of this Act shall not apply in respect of any institution referred to in section 236(1) of the Constitution to which such provisions did not apply immediately prior to 27 April 1994.".

Short title

19. This Act shall be called the Finance Act, 1994.

SCHEDULE 1 (STATE REVENUE ACCOUNT) (Sections 1 to 8)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 16	Defence, 1985-86	14 280,09
Vote 13	Defence, 1986-87	17 807,89
Vote 12	Defence, 1987-88	185 018,46
Vote 17	Agricultural Economics and Marketing, 1987-88	4 316,24
Vote 17	Agricultural Economics and Marketing, 1988-89	137 085,20
Vote 12	Defence, 1989-90	32 584,99
Vote 16	Agricultural Economics and Marketing, 1989-90	15 278,85
Vote 7	Defence, 1990-91	41 765,93
Vote 15	Manpower, 1990-91	9 200,03
Vote 29	Agriculture, 1990-91	61 107,53
Vote 15	Manpower, 1991-92	44 551,16
Vote 19	National Health and Population Development, 1991-92	97 577,34
Vote 5	Water Affairs and Forestry, 1992-93	16 820,08
Vote 31	Manpower, 1992-93	45 204,17

SCHEDULE 2 (REVENUE ACCOUNT: HOUSE OF REPRESENTATIVES) (Sections 9 and 10)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 1	Education and Culture, 1990-91	39 125 576,17
Vote 2	Local Government, Housing and Agriculture, 1990-91	27 985 864,67
Vote 3	Health Services and Welfare, 1990-91	21 720 438,47
Vote 4	Budgetary and Auxiliary Services, 1990-91	18 668 616,73
Vote 1	Education and Culture, 1991-92	51 214 719,58
Vote 4	Budgetary and Auxiliary Services, 1991-92	157 160 215,62

SCHEDULE 3 (STATE REVENUE ACCOUNT) (Section 12)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 21	Regional and Land Affairs	56 365 000,00
Vote 22	Home Affairs	36 000 000,00
Vote 27	Constitutional Development Service	131 114 000,00
Vote 28	SA Communication Service	16 000 000,00

SCHEDULE 4 (REVENUE ACCOUNT: HOUSE OF REPRESENTATIVES) (Section 13)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 3	Health Services and Welfare	45 000 000,00

SCHEDULE 5 (ACCOUNT FOR PROVINCIAL SERVICES: CAPE) (Section 14)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 4	Community Development	56 365 000,00

SCHEDULE 6 (ACCOUNT FOR PROVINCIAL SERVICES: TRANSVAAL) (Sections 15)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 2	Health Services	208 840 783,37

SCHEDULE 7 (REVENUE ACCOUNT: HOUSE OF ASSEMBLY) (Section 16)
Vote Number	Title of Vote and financial year	Amount (R)
Vote 3	Education and Culture Including assistance to organisations for the preservation, fostering and extension of culture	1 411 500,00