a person in the employ of the state

means—

(a)	a member of the board of directors of any municipal entity;

(b)	an official of any municipality or municipal entity;

(c)	an employee of any national or provincial department, national or provincial public entity or constitutional institution within the meaning of the Public Finance Management Act;

(d)	a member of the accounting authority of any national or provincial public entity;

(e)	or an employee of Parliament or a provincial legislature;