Published: 23 Mar 2020Title: COVID-19Status: The World Health Organization (WHO) has declared Coronavirus as an International Pandemic and this led to the President of the RSA, His Excellency Cyril Ramaphosa, declaring it a National Disaster and pronouncing measures to prevent and reduce the outbreak of the virus.
Section 28 of the MFMA - Municipal adjustments budgets
"28 (1) A municipality may revise an approved annual budget through an adjustments budget.
(2) An adjustments budget -
(a) must adjust the revenue and expenditure estimates downwards if there is material under-collection of revenue during the current year;
(b) may appropriate additional revenues that have become available over and above those anticipated in the annual budget, but only to revise or accelerate spending programmes already budgeted for;
(c) may, within a prescribed framework, authorise unforeseeable and unavoidable expenditure recommended by the mayor of the municipality;
(d) may authorise the utilisation of projected savings in one vote towards spending under another vote;
(e) may authorise the spending of funds that were unspent at the end of the past financial year where the under-spending could not reasonably have been foreseen at the time to include projected roll-overs when the annual budget for the current year was approved by the council;
(f) may correct any errors in the annual budget; and
(g) may provide for any other expenditure within a prescribed framework.