Older Persons Act, 2006
R 385
Division of Revenue Act, 2010 (Act No. 1 of 2010)Chapter 5 : Duties of Municipalities, Provincial Treasuries and National Treasury29. Duties of provincial treasuries |
| 1) | The provincial treasury must reflect Schedule 5 allocations separately in the province’s appropriation Bill or a schedule to its appropriation Bill. |
| 2) |
| a) | The provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a later date approved by the National Treasury, but not later than 14 April 2010, publish the following in the Gazette: |
| i) | the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds; |
| ii) | the indicative allocation to be made per school in the province; |
| iii) | the indicative allocation to any national or provincial public entity for the implementation of a programme funded by a Schedule 5 allocation on behalf of a province or for assistance provided to the province in implementing such a programme; |
| iv) | the envisaged division of the allocation contemplated in subparagraphs (i) to (iii), in respect of each municipality and school, for the next financial year and the 2012/13 financial year; |
| v) | the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs; and |
| vi) | the budget of each hospital in a format determined by the National Treasury. |
| b) | The allocations and budgets referred to in paragraph (a) must be deemed to be final if the legislature passes the appropriation Bill without any amendments. |
| c) | In the event that the legislature amends the appropriation Bill, the accounting officer of the provincial treasury must publish amended allocations and budgets in the Gazette within 14 days of the legislature passing the appropriation Bill, which allocations must align to the appropriation Bill as passed by the legislature, and which must be deemed to be final. |
| 3) |
| a) | Despite anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (1) or (2). |
| b) | The amended allocations and allocations referred to in paragraph (a) must be included in the province’s budget documents that are submitted with an adjustment appropriation Bill to its legislature. |
| c) | The provisions of subsection (2), with the necessary changes, apply in respect of allocations referred to in paragraph (b). |
| 4) | Where a function for which a province receives a Schedule 5 allocation is assigned to a municipality during a financial year and the province has not appropriated funds to that municipality for the performance of that function, the province must transfer the allocation to the municipality in terms of section 226(3) of the Constitution as a direct charge against that province’s Revenue Fund and must inform the National Treasury of the transfer. |
| 5) |
| a) | A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on – |
| i) | actual transfers received by the province from national departments; |
| ii) | actual expenditure on such allocations, excluding Schedule 4 allocations, up to the end of that month; and |
| iii) | actual transfers made by the province to municipalities, and actual expenditure by municipalities on such allocations. |
| b) | The report contemplated in paragraph (a) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury. |
| 6) | A provincial treasury must - |
| a) | ensure - |
| i) | that a payment schedule is agreed between each provincial department and receiving institution referred to in subsection (2)(a); and |
| ii) | that transfers are made in accordance therewith; and |
| b) | submit the payment schedules to the National Treasury within 14 days of the commencement of the financial year. |
