Responsibility

Actions required

When?

Reference

Unauthorised and other expenditure

Report, in writing, to the relevant treasury (and tender board in the case of irregular expenditure) particulars of unauthorised, irregular or fruitless and wasteful expenditure

On discovery

S 38(1)(g)

Undercollection or overexpenditure

Report to the executive authority and the relevant treasury any impending:

No specific time stipulated

S 39(2)(b)

Financial statements

Submit financial statements to the Auditor-General and the relevant treasury

Within two months of the end of the year

S 40(1)(c)

Annual reports

Submit to the relevant treasury and executive authority:

Within five months of the end of a financial year

S 40(1)(d)

Breakdown per month

Provide the relevant treasury with a monthly breakdown of the anticipated revenue and expenditure for the year

Before the beginning of the financial year

S 40(4)(a)

Actual and anticipated figures

Submit to the relevant treasury revenue and expenditure information for the previous month and the budget for that month

Within 15 days of each month-end

S 40(4)(b)

Projected figures

Submit to the relevant treasury and executive authority:

Within 15 days of the end of each month

S 40(4)(c)

Conditional grants

Ensure all conditional grants and transfers are made in terms of the DoRA or an appropriation Act

Promptly

Inability to comply

Report to the relevant treasury and executive authority the reasons for failure to comply with the reporting requirements

Promptly

S 40(5)

Other information

Supply to the relevant legislature, treasury, executive authority and the Auditor-General any information, documents or explanations, as prescribed or required

As regulated or required

S 40(1)(f) and 41

Inventory

When transferring assets and liabilities to another department, file a copy of the signed inventory with the relevant treasury and the Auditor-General

Within 14 days of the transfer

S 42(3)

Utilisation of saving

Submit to the executive authority details of the exercise of virement

Within seven days

S 43(3)

Directive that will lead to unauthorised expenditure

If any directive of an executive authority will result in unauthorised expenditure, file copies of the directive with the Auditor-General, the national Treasury and, in the case of a province, with the provincial treasury

Promptly

S 64(3)