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

Chapter 9 : Municipal Budget and Treasury Offices

82. Delegations


(1) The chief financial officer of a municipality may sub-delegate any of the duties referred to in section 81(1)(b), (d) and (e)
(a) to an official in the budget and treasury office;
(b) to the holder of a specific post in that office; or
(c) with the concurrence of the accounting officer, to—
(i) any other official of the municipality; or
(ii) any person contracted by the municipality for the work of the office.


(2) If the chief financial officer sub-delegates any duties in terms of subsection (1) to a person who is not an employee of the municipality, the chief financial officer must be satisfied that effective systems and procedures are in place to ensure control and accountability.


(3) A sub-delegation in terms of subsection (1)—
(a) must be in writing;
(b) is subject to such limitations or conditions as the chief financial officer may impose; and
(c) does not divest the chief financial officer of the responsibility concerning the delegated duty.


(4) The chief financial officer may confirm, vary or revoke any decision taken in consequence of a sub-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.