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Division of Revenue Act, 2010 (Act No. 1 of 2010)

Chapter 3 : Conditional allocations to Provinces and Municipalities

Part 2 : Duties of accounting officers in respect of Schedule 4, 5, 6, 7 or 8 allocations

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

 

 

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 21, unless allocations are withheld or stopped in terms of section 16 or 17;
b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that any monitoring programme or system—
i) is approved by the National Treasury;
ii) does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information;
iii) is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and
iv) is consistent with section 11(2);
c) complying with the requirements of the applicable framework; and
d) 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 province, and six months in respect of a municipality, after the end of the financial year.

 

2)
a) Subsection (1)(b) does not apply to the Municipal Infrastructure Grant (Cities).
b) Municipalities that receive the Municipal Infrastructure Grant (Cities) are only required to report expenditure and non-financial performance information against their capital budgets, in accordance with the requirements of section 71 of the Municipal Finance Management Act.