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 allocations9. Duties of transferring national officer in respect of Schedule 4 allocation |
| 1) | The transferring national officer of a Schedule 4 allocation is responsible for– |
| a) | ensuring that transfers to all provinces and municipalities are— |
| i) | deposited only into the primary bank account of a province or municipality; and |
| ii) | made in accordance with the payment schedule approved in terms of section 21, unless allocations are withheld or stopped in terms of section 16 or 17; |
| b) | monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that any monitoring programme or system— |
| i) | is approved by the National Treasury; |
| ii) | does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information; |
| iii) | is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and |
| iv) | is consistent with section 11(2); |
| c) | complying with the requirements of the applicable framework; and |
| d) | evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury, within four months in respect of a province, and six months in respect of a municipality, after the end of the financial year. |
| 2) |
| a) | Subsection (1)(b) does not apply to the Municipal Infrastructure Grant (Cities). |
| b) | Municipalities that receive the Municipal Infrastructure Grant (Cities) are only required to report expenditure and non-financial performance information against their capital budgets, in accordance with the requirements of section 71 of the Municipal Finance Management Act. |