Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (3) A receiver of revenue may, if authorised by the Treasury and subject to such conditions as may be fixed by the Treasury, withhold from the Consolidated Revenue Fund revenues which have been collected and shall retain revenues so withheld in a deposit account for the purpose of making refunds of revenues or money erroneously brought to account as revenues. (4) Public moneys that are not revenues shall, if so prescribed, be paid into the Consolidated Revenue Fund with effect from such date as may be prescribed. (5) Revenues received from the lease of a business or residential site in small-scale commercial land shall be paid to the local authority in whose area that business or residential site is situated. 17 Control of expenditures and issues from Consolidated Revenue Fund (1) Notwithstanding anything to the contrary contained in any other enactment— (a) no payment involving a charge upon the Consolidated Revenue Fund shall be made without the written authority of the Treasury; (b) no expenditure of public moneys shall be incurred on any service unless provision therefor has been made by or in terms of this Act or any other enactment. (2) The Treasury may authorise the issue from the Consolidated Revenue Fund of money appropriated by this Act or any other enactment to any specific purpose— (a) not exceeding the amount so appropriated; or (b) where the appropriation is made for a specific purpose without specifying the amount so appropriated, the amount estimated by the Treasury to be required for such purpose. (3) The Treasury may authorise the issue from the Consolidated Revenue Fund of— (a) any amount which it considers appropriate to withdraw from the Consolidated Revenue Fund for investments otherwise than through the accounts established in terms of section 22(1) which form part of the Consolidated Revenue Fund; (b) any public moneys, that are not revenues, which have been or may be paid into the Consolidated Revenue Fund for any purpose. (4) Notwithstanding any authority issued in terms of subsection (2) or (3), the Treasury may limit or suspend any expenditure authorised by such authority if, in its opinion, such action is in the public interest. (5) Whenever any money has been appropriated under a vote of Parliament for a particular purpose, the Treasury may authorise the application of an expected saving on that vote to meet an excess of expenditure on any existing subhead of that vote or expenditure on a new subhead of that vote. (6) Where, prior to the closing of the accounts of a financial year which relate to money appropriated by any enactment, it is found that an amount has been improperly charged against such appropriation, that amount shall be disallowed and the expenditure recorded against that appropriation in that financial year shall be reduced by the amount so disallowed. (7) Any expenditure disallowed in terms of subsection (6) shall be dealt with as an advance in terms of section 25 until such time as the amount has been recovered or the charge has been otherwise adjusted. (8) Where provision is made in an Appropriation Act and in an authority issued in terms of this Act for the incurring of expenditure on any service, such provision shall lapse and cease to - 17 -