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Division of Revenue Act, 2013 (Act No. 2 of 2013)

Chapter 3 : Conditional Allocations to Provinces and Municipalities

Part 2 : Duties of accounting officers in respect of Schedule 4 to 7 allocations

9. Duties of transferring national officer in respect of Schedule 4 allocations

 

 

1) The transferring national officer of a Schedule 4 allocation is responsible for-
a) ensuring that transfers to all provinces and municipalities are-
(i) deposited  only  into  the  primary  bank  account  of  a  province  or municipality; and
(ii) made in accordance with the payment schedule approved in terms of section 22, unless allocations are withheld or stopped in terms of section 17 or 18;
(b) monitoring financial   and   non-financial   performance   information   on  programmes partially or fully funded by an allocation, other than the Urban Settlements Development Grant, in accordance with subsection (2) and the requirements of the applicable framework;
(c) complying with the requirements of the applicable framework;
(d) submitting a monthly provincial report on infrastructure expenditure partially or fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury;
e) submitting a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the relevant framework; and
f) evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury, within four months in respect of a provincial department, and six months in respect of a municipality, after the end of the financial year.

 

2) Any monitoring programme or system that is utilised to monitor financial and  non-financial performance information on a programme partially or fully funded by a Schedule 4 allocation must-
i) be approved by the National Treasury;
ii) not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management information;
iii) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and
iv) support compliance with section 11(2).