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          The Minister of Finance has, in terms of Section 78 of the PFMA, published the enclosed draft 
          Treasury Regulations for public comment in Government Gazette No. 25613 dated      28 June 
                                      2004 
                                 SCHEDULE 
             Draft National Treasury Regulations 
                for departments, constitutional 
                 institutions and public entities  
           
           
           
                          Issued in terms of the 
                Public Finance Management Act, 1999 
           
           
           
                                National Treasury 
                             Republic of South Africa 
                                 November 2012 
           
           
           
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                          DRAFT NATIONAL 
                    TREASURY REGULATIONS 
           
           
           
                               
                                                          
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                         PART 1 
                              
                              
           General definitions, application, 
        departures from treasury regulations, 
          instructions or conditions, repeal of 
                instructions and date of 
                   commencement 
        
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                                         1         
       General definitions, application, 
       departures from treasury regulations, 
       instructions or conditions, repeal of 
       treasury regulations and date of 
       commencement  
        
        
       1.1    General definitions 
        
       In these Treasury Regulations, unless the contexts indicates otherwise, a word or 
       expression to which a meaning has been assigned in the Act, has the same 
       meaning, and –  
        
       “debt” means an amount owing to the institution; 
        
       “designated accounting officer” means the accounting officer of a designated 
       department; 
        
       “designated department” in relation to a public entity, means the department 
       designated by its executive authority as the department responsible for the 
       public entity; 
        
       “division of revenue grants” mean allocations from the national government to 
       provinces and local government as listed in the schedules to the annual Division 
       of Revenue Act, including transfers in terms of that Act; 
        
       “employee” means a person employed in terms of section 8 of the Public 
       Service Act, 1994 or persons employed by constitutional institutions and public 
       entities  listed  in  Schedules  3A  or  3C  to  the  Act  but  excludes  any  person 
       employed in terms of section 12A of the Public Service Act, 1994; 
        
       “executive authority” in relation to a constitutional institution consists of a body 
       of  persons,  means  the  chairperson  of  the  constitutional  institution,  and  in 
       relation to a constitutional institution that has a single office bearer, means the 
       incumbent of that office; 
        
       “financial  system”  for  departments,  mean  the  transversal  Basic  Accounting 
       System (BAS) or such other system as approved by the National Treasury or, in 
       the case of constitutional institutions or public entities listed in Schedules 3A or 
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