SADC Financial Regulations Effective 1 April 2013 Regulation  33  –  Unforeseen  and  Unavoidable  Expenditure   1. Where Council approves expenditure not included in the approved budget which is considered necessary and was unforeseen at the time of budget approval, it shall at the same time approve the funding source for that expenditure. 2. In all other cases where there is no provision in the budget and it would not be in the best interest of SADC to defer the expenditure until a subsequent year, the Accounting Officer if satisfied that it should be incurred shall prepare a written justification. This should indicate how he/she proposes to fund it. This justification should be forwarded to the Chairperson of Council, who may in his/her discretion authorise the expenditure as a matter of urgency pending Council approval (refer to Regulation 35(2)(a)), or direct that the matter be deferred to the next meeting of Council. The Accounting Officer shall report such expenditure to the Council for ratification at the next meeting, indicating how it is proposed to meet the expenditure. 3. Any such expenditure shall: a) be in accordance with prescribed procedures; b) not exceed the prescribed percentage (to be approved annually by the Accounting Officer) of the approved annual budget; c) be reported by the Accounting Officer to Council at its next meeting; and d) be appropriated in an adjustments budget. 4. If such adjustments budget referred to in 3 d) above is not passed at the next Council meeting immediately after the expenditure was incurred, the expenditure is unauthorised and therefore the provisions relating to unauthorised expenditure in Regulation 34 apply. Page 49 of 100