Division of Revenue Act, 2013 (Act No. 2 of 2013)Chapter 3 : Conditional Allocations to Provinces and MunicipalitiesPart 2 : Duties of accounting officers in respect of Schedule 4 to 7 allocations11. Duties of receiving officer in respect of Schedule 4 allocations |
| 1) | The receiving officer of a Schedule 4 allocation is responsible for- |
| a) | complying with the relevant framework for the Schedule 4 allocation; and |
| b) | the manner in which the Schedule 4 allocation received from a national transferring officer is allocated and spent. |
| 2) | The receiving officer of a municipality must- |
| a) | ensure and certify to the National Treasury that the municipality- |
| i) | indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the Schedule 4 allocation is specifically and exclusively appropriated in that budget according to the purpose of the allocation; and |
| ii) | makes public, in terms 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; and |
| b) | when submitting the municipality's statements in terms of section 71 of the Municipal Finance Management Act for September 2013, December 2013, March 2014 and June 2014, report to the transferring national officer, the relevant provincial treasury and the National Treasury- |
| i) | in respect of the Urban Settlements Development Grant, on financial performance against the measures defined in its service delivery and budget implementation plan; and |
| ii) | in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and |
| c) | within 30 days after the end of each quarter, report to the transferring national officer and the National Treasury- |
| i) | in respect of the Urban Settlements Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and |
| ii) | in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. |
| 3) | The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to any other national departments that have responsibilities relating to the allocation. |
| 4) | The receiving officer in a province must submit to the relevant provincial treasury and the transferring national officer- |
| a) | as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; |
| b) | a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and |
| c) | a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. |
| 5) | The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. |
| 6) |
| a) | The receiving officer must, within two months after the end of the financial year, evaluate the financial and non- financial performance of the province or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury. |
| b) | A municipality that receives the Urban Settlements Development Grant must report financial and non-financial performance information against its capital budget in terms of section 71 of the Municipal Finance Management Act. |
| c) | The reporting on performance with respect to the Urban Settlements Development Grant must be based on the infrastructure budget and service delivery and budget implementation plan of the municipality concerned. |