SAICA comments on the 2022 Appropriation Bill

The presentation contains SAICA’s comments on the 2022 Appropriation Bill highlighting Parliament’s oversight obligation in respect of the country’s fiscal framework. It raises concerns regarding specific allocations to the VIP Protection Unit & SARS, use of the contingency reserve and unbudgeted expenditure. General concerns relating to pre-spending by departments/municipalities of next year’s budgets, the compliance with 30-day payment rules for SMEs and the appropriation versus performance allocations are also included in the submission.