Division of Revenue Act, 2010 (Act No. 1 of 2010)Chapter 3 : Conditional allocations to Provinces and MunicipalitiesPart 2 : Duties of accounting officers in respect of Schedule 4, 5, 6, 7 or 8 allocations11. Duties of receiving officer in respect of Schedule 4 allocation |
| 1) | A receiving officer of a Schedule 4 allocation is responsible for – |
| a) | complying with the framework for a Schedule 4 allocation as published in terms of section 14; and |
| b) | the manner in which it allocates and spends a Schedule 4 allocation. |
| 2) | The receiving officer of a municipality must – |
| a) | ensure and certify to the National Treasury that the municipality – |
| i) | indicates or, if required, exclusively appropriates each programme funded or partially funded by this allocation in its annual budget; and |
| ii) | makes public, in accordance with the requirements of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; |
| b) | as part of the report required in terms of section 71 of the Municipal Finance Management Act, report to the transferring national officer, the relevant provincial treasury and the National Treasury on – |
| i) | spending and financial performance against programmes funded by a Schedule 4 allocation, other than the Municipal Infrastructure Grant (Cities); and |
| ii) | in the case of the Municipal Infrastructure Grant (Cities), spending and financial performance against the municipality’s entire capital budget, and performance against the targets stipulated in the infrastructure performance framework that is required in terms of the allocation framework; and |
| c) | quarterly, within 30 days after the end of each quarter, report to the transferring national officer and the National Treasury on – |
| i) | non-financial performance against programmes, in respect of Schedule 4 allocations other than the Municipal Infrastructure Grant (Cities); and |
| ii) | performance for that quarter against the targets stipulated in the infrastructure performance framework that is required in terms of the allocation framework, in respect of the Municipal Infrastructure Grant (Cities). |
| 3) | The National Treasury must make the report submitted to it in terms of section 11(2)(b) or (c) available to any other national departments that have responsibilities relating to the grant. |
| 4) | The receiving officer in a province must – |
| a) | submit, as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports to the relevant provincial treasury on spending and performance against programmes; and |
| b) | submit a quarterly performance report within 30 days after the end of each quarter to the relevant provincial treasury and the National Treasury. |
| 5) | The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in the annual financial statements and annual report. |
| 6) | The receiving officer must, within two months after the end of the financial year, and where relevant, the municipal financial year, evaluate the performance of the province or municipality, as the case may be, in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer. |