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Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)

Chapter 10 : Municipal Entities

Part 5 : Other officials of municipal entities

106. Delegation of powers and duties by accounting officers


(a) may delegate to an official of that entity—
(i) any of the powers or duties assigned or delegated to the accounting officer in terms of this Act; or
(ii) any powers or duties reasonably necessary to assist the accounting officer in complying with a duty which requires the accounting officer to take reasonable or appropriate steps to ensure the achievement of the aims of a specific provision of this Act; and
(b) must regularly review delegations issued in terms of paragraph (a) and, if necessary, amend or withdraw any of those delegations.


(2) A delegation in terms of subsection (1)—
(a) must be in writing;
(b) is subject to any limitations and conditions the accounting officer may impose;
(c) may be either to a specific individual or to the holder of a specific post in the municipal entity; and
(d) does not divest the accounting officer of the responsibility concerning the exercise of the delegated power or the performance of the delegated duty.


(3) An accounting officer may confirm, vary or revoke any decision taken by an official in consequence of a delegation in terms of subsection (1), but no such variation or revocation of a decision may detract from any rights that may have accrued as a result of the decision.