Division of Revenue Act, 2011 (Act No. 6 of 2011)Chapter 3 : Conditional allocations to Provinces and MunicipalitiesPart 2 : Duties of Accounting Officers in respect of Schedule 4 to 9 Allocations9. Duties of transferring national officer in respect of Schedule 4 allocations |
| 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, in accordance with subsections (2) and (3) and the requirements of the applicable framework; |
| 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 Urban Settlements Development Grant. |
| b) | Municipalities that receive the Urban Settlements Development Grant must report expenditure and non-financial performance information against their capital budgets, in accordance with section 11 of this Act and with the requirements of section 71 of the Municipal Finance Management Act. |
| c) | Provinces that receive the Education Infrastructure Grant, the Health Infrastructure Grant or the Provincial Roads Maintenance Grant must report expenditure and non-financial performance information against their capital budgets, in accordance with section 11 of this Act and with the requirements of section 32 of the Public Finance Management Act. |
| d) | Provinces that receive the Education Infrastructure Grant, the Health Infrastructure Grant and the Provincial Roads Maintenance Grant must provide the transferring national officer, not later than 14 days after this Act takes effect, with a list of infrastructure projects for education, health and roads which the provinces will implement during the 2011/12 to 2013/14 financial years, in a format that will be determined by the National Treasury. |
| e) | The transferring national officer must publish the information in terms of paragraph (d) in the Gazette, in a format that will be determined by the National Treasury, not later than 28 days after this Act comes into effect. |
| f) | Failure to comply with paragraphs (d) and (e) may result in withholding of the allocations in terms of section 16. |
| 3) | With respect to Schedule 4 Grants, any monitoring programme or system that is utilised to monitor expenditure and non-financial performance information funded by an allocation must— |
| i) | be approved by the National Treasury; |
| ii) | not impose any excessive administrative responsibility on receiving provinces or receiving municipalities beyond the provision of standard management information; |
| iii) | be compatible and integrated with and not unnecessarily duplicate other relevant and related national and provincial systems; and |
| iv) | be consistent with section 11(2). |