. The Committee found that there is a clear persistence of the non compliance with the provision of section 43 of the Public Finance Management Act which allows the Departments to make virements or shiftings of not more than 8 per cent. In the first six months of 2010/11 financial year the following departments have shifted and vired more than 8 per cent which then needs to be approved by Parliament: the departments of Water Affairs, Trade and Industry, Rural Development, Statistics South Africa, Arts and Culture, Higher Education, Correctional Services, Defence, Human Settlement, Science and Technology, and Tourism.