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Division of Revenue Act, 2016 (Act No. 3 of 2016)

Chapter 3 : Conditional Allocations to Provinces and Municipalities

Part 2 : Duties of accounting officers in respect of Schedule 4 to 7 allocations

9. Duties of transferring officer in respect Schedule 4 allocations

 

(1) The transferring officer of a Schedule 4 allocation must—
(a) ensure that transfers to all provinces and municipalities are—
(i) deposited only into the primary bank account of the relevant province or municipality; and
(ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19;
(b) monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework;
(c) monitor information on financial and non-financial performance of the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan;
(d) comply with the applicable framework;
(e) submit a quarterly financial and non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and
(f) evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury—
(i) in respect of a provincial department, within four months after the end of the 2016/17 financial year of the provincial department; and
(ii) in respect of a municipality, within four months after the end of the 2016/17 financial year of the municipality.

 

(2) Any monitoring programme or system that is utilised to monitor information on financial and non-financial performance of a programme partially or fully funded by a Schedule 4 allocation must—
(a) be approved by the National Treasury;
(b) not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management and budget information;
(c) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and
(d) support compliance with section 11(2).

 

(3) A transferring officer may only transfer the Urban Settlements Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1).