Housing Development Agency Act, 2008
R 385
Division of Revenue Act, 2012 (Act No. 5 of 2012)Chapter 3 : Conditional Allocations to Provinces and MunicipalitiesPart 2 : Duties of accounting officers in respect of Schedule 4 to 8 allocations12. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation |
| 1) | The receiving officer of a Schedule 5, 6 or 8 allocation must ensure compliance with the requirements of the relevant framework. |
| 2) | The relevant receiving officer must, in respect of a Schedule 5, 6 or 8 allocation transferred to-- |
| a) | a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of the section 40(4)(c) report to the relevant provincial treasury and the transferring national officer; |
| b) | a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of the section 71 report to the relevant provincial treasury, the National Treasury and the transferring national officer; and |
| c) | a province or a municipality, submit a quarterly performance report within days after the end of each quarter to the relevant provincial treasury, the National Treasury and the transferring national officer. |
| 3) | A report by a province in terms of subsection(2)(a) must set out for that month and for the financial year up to the end of that month- |
| a) | the amount received by the province; |
| b) | the amount of funds stopped or withheld from the province; |
| c) | the actual expenditure by the province in respect of a Schedule 5 allocation; |
| d) | the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing such a programme; |
| e) | the available figures regarding the expenditure by a public entity referred to in paragraph (d); |
| f) | the extent of compliance with this Act and with the conditions of an allocation provided for in a framework, based on the available information at the time of reporting; |
| g) | an explanation of any material problems experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such problems; |
| h) | any matter or information that may be prescribed in the relevant framework for the particular allocation; and |
| i) | such other issues and information as the National Treasury may determine. |
| 4) | A report by a municipality in terms of subsection (2)(b) must set out for that month and for the financial year up to the end of that month- |
| a) | the amount received by the municipality; |
| b) | the amount of funds stopped or withheld from the municipality; |
| c) | the extent of compliance with this Act and with the conditions of an allocation or part of an allocation provided for in a framework; |
| d) | an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; |
| e) | any matter or information that may be prescribed in the relevant framework for the particular allocation; and |
| f) | such other issues and information as the National Treasury may determine. |
| 5) | A receiving officer must, within two months after the end of the financial year, and where relevant, the municipal financial year, evaluate its performance in respect of programmes or functions funded or partially funded by an allocation and submit such evaluation to the transferring national officer. |
| 6) | The receiving officer of the Human Settlements Development Grant, in consultation with the transferring national officer, must publish in the Gazette within days of this Act taking effect, the expenditure planned from the Human Settlements Development Grant, over the Medium Term Expenditure Framework period per municipality with level one and level two accreditation, separately indicating the spending to be undertaken directly by the province, as well as transfers to each municipality. |
