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Division of Revenue Act, 2021 (Act No. 9 of 2021)

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 officer in respect of Schedule 4 allocations


(1) The transferring officer of a Schedule 4 allocation must—
(a) ensure that transfers to all provinces and municipalities are—
(i) deposited only into the primary bank account of the relevant province or municipality; and
(ii) made in accordance with the payment schedule determined in terms of section 22, unless allocations are withheld or stopped in terms of section 17 or 18;
(b) monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in PartAof Schedule 4, in accordance with subsection (2) and the applicable framework;
(c) monitor information on financial and non-financial performance of the Urban Settlements Development Grant against the capital budget and the service delivery and budget implementation plan;
(d) comply with the applicable framework;
(e) submit a quarterly financial and non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and
(f) evaluate the performance of programmes funded or partially funded by the allocation and submit such evaluations to the National Treasury within four months after the end of the 2021/22 financial year applicable to a provincial department or a municipality, as the case may be.


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


(3) A framework may impose a duty on the accounting officer of a national or provincial department, other than the transferring officer or receiving officer, that contributes to achieving the purpose of the allocation, and the accounting officer must comply with the duty.



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