Division of Revenue Act, 2015 (Act No. 1 of 2015)Chapter 3 : Conditional Allocations to Provinces and MunicipalitiesPart 2 : Duties of accounting officers in respect of Schedule 4 to 7 allocations10. Duties of transferring officer in respect of Schedule 5 or 6 allocations |
| (1) | The transferring officer of a Schedule 5 or 6 allocation must— |
| (a) | not later than 14 days after this Act takes effect, certify to the National Treasury that— |
| (i) | any monitoring programme or system that is utilised, is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and |
| (ii) | in respect of a Schedule 5 allocation, any plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year. |
| (b) | in respect of Schedule 5 allocations— |
| (i) | transfer funds only after receipt of all information required to be submitted by the receiving officer in terms of this Act and submission of all relevant information to the National Treasury; |
| (ii) | transfer funds 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; and |
| (iii) | deposit funds only into the primary bank account of the relevant province or municipality; and |
| (c) | ensure that all other provisions of this Act and the relevant framework for the transfer of the allocation are complied with. |
| (2) | The transferring officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. |
| (3) | A transferring officer, who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. |
| (4) | Before making the first transfer of any allocation in terms of subsection (1)(b), the transferring officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. |
| (5) | The transferring officer of a Schedule 5 allocation to a municipality is responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. |
| (6) | The transferring officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, submit information, in the format determined by the National Treasury, for the month in question, and for the 2015/16 financial year up to the end of that month, on— |
| (a) | the amount of funds transferred to a province or municipality; |
| (b) | the amount of funds for any province or municipality withheld or stopped in terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; |
| (c) | the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; |
| (d) | the actual expenditure incurred by the transferring officer in respect of a Schedule 6 allocation; |
| (e) | any matter or information that may be required by the relevant framework for the particular allocation; and |
| (f) | such other matters as the National Treasury may determine. |
| (7) | A transferring officer must submit to the National Treasury— |
| (a) | a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant, National Health Grant, School Infrastructure Backlogs Grant or Maths, Science and Technology Grant within 22 days after the end of each month, in the format determined by the National Treasury; and |
| (b) | a quarterly performance report of all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the relevant framework. |
| (8) | The transferring officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury— |
| (a) | in respect of a provincial department, within four months after the end of the 2015/16 financial year of the provincial department; and |
| (b) | in respect of a municipality, within four months after the end of the 2015/16 financial year of the municipality. |
| (9) | The transferring officer for the Public Transport Network Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant to a metropolitan municipality— |
| (a) | may only transfer the grant if the municipality has submitted a built environment performance plan in terms of section 14(1); |
| (b) | must take into account that built environment performance plan when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality. |