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

Chapter 8 : Responsibilities of Municipal Officials

Part 2 : Financial administration

79. Delegations


(a) must, for the proper application of this Act in the municipality‘s administration, develop an appropriate system of delegation that will both maximize administrative and operational efficiency and provide adequate checks and balances in the municipality’s financial administration;
(b) may, in accordance with that system, delegate to a member of the municipality’s top management referred to in section 77 or any other official of the municipality—
(i) any of the powers or duties assigned to an 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
(c) must regularly review delegations issued in terms of paragraph (b) and, if necessary, amend or withdraw any of those delegations.


(2) The accounting officer may not delegate to any political structure or political office-bearer of the municipality any of the powers or duties assigned to accounting officers in terms of this Act.


(3) A delegation in terms of subsection (1)—
(a) must be in writing;
(b) is subject to such limitations and conditions as the accounting officer may impose in a specific case;
(c) may either be to a specific individual or to the holder of a specific post in the municipality;
(d) may, in the case of a delegation to a member of the municipality’s top management in terms of subsection (1)(b), authorise that member to sub-delegate the delegated power or duty to an official or the holder of a specific post in that member’s area of responsibility; and
(e) does not divest the accounting officer of the responsibility concerning the exercise of the delegated power or the performance of the delegated duty.


(4) The accounting officer may confirm, vary or revoke any decision taken in consequence of a delegation or sub-delegation in terms of this section, but no such variation or revocation of a decision may detract from any rights that may have accrued as a result of the decision.