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Tuesday, 29 October 2013] 4827Department. However, the size and timing of some of these virements maypoint to a lack of planning and consistent high/low spending on certainprogrammes and economic classifications.Of particular concern were instances where funds were shifted to/away froma programme or economic classification and, would this not have been done,it would have resulted in severe under/over spending at the end of the fourthquarter. For instance, have certain amounts not been adjusted downwards,the Department would not have spent 100% of the original appropriations.Although a number of these instances exist, those with the most significantfinancial implications include virements to Programme 8 (General Support),the Economic Classification (Departmental Agencies and Accounts),Programme 1 (Sub-programme Policy and Planning), Programme 3 (SubprogrammeSupport Capability), Programme 6 (Sub-programme MobileMilitary Health Support), Economic classification (Goods and Services),Economic classification (Buildings and other fixed structures) and Economicclassification (Machinery and equipment). Given the lack of planning thatthese imply, the questioning of these virements is essential.• Adjustments for 2012/13.The Department received an increased allocation during theadjustment period for the 2012/13 of R395.599 million. This comprised,inter alia, of R190.488 million for higher than anticipated personnelremuneration and R63 million for anti-piracy measures in the MozambicanChannel. This increased the main appropriation to R37.889 billion. A totalof an additional R63 million was received for unforeseeable/unavoidableexpenditure which was recorded in Programme 2 (Force Employment).This total formed part of the Sub-programme Regional Security. Of thistotal, R8.427 million was allocated to the Compensation of Employees andR54.573 to Goods and Services.The mid-year adjustments brought about major reductions to the budgets ofProgramme 3 (Landward Defence) and Programme 8 (General Support)with large increases to Programme 4 (Air Defence) and Programme 5(Maritime Defence). Similarly, in terms of economic classification, largereduction in funds for ‘departmental agencies and accounts’ as well as‘payments for financial assets’ can be observed. Major increases wereallocated for ‘goods and services’ and ‘compensation of employees’. Twolarge virements should also be noted, including 5.2 per cent vired fromProgramme 3 (Landward Defence) to other programmes and 9.0 per centvired from Programme 8 (General Support) to other programmes. Thisrequires the approval by Parliament, as the Public Finance ManagementAct (No. 1 of 1999 as amended) states in Section 43(2) that the viredamount appropriated should not exceed 8% of the amount appropriatedunder that main division.ANNOUNCEMENTS, TABLINGS AND COMMITTEE REPORTS NO 147─2013