Division of Revenue Act, 2015 (Act No. 1 of 2015)3 : Conditional Allocations to Provinces and MunicipalitiesPart 2 : Duties of accounting officers in respect of Schedule 4 to 7 allocations9. Duties of transferring officer in respect of Schedule 4 allocations |
| (1) | The transferring officer of a Schedule 4 allocation must— |
| (a) | ensure that transfers to all provinces and municipalities are— |
| (i) | deposited only into the primary bank account of the relevant province or municipality; and |
| (ii) | made 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; |
| (b) | monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework; |
| (c) | monitor information on financial and non-financial performance of the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan; |
| (d) | comply with the applicable framework; |
| (e) | submit a monthly provincial report on infrastructure expenditure partially or fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury; |
| (f) | submit a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and |
| (g) | evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury— |
| (i) | in respect of a provincial department, within four months after the end of the 2015/16 financial year of the provincial department; and |
| (ii) | in respect of a municipality, within four months after the end of the 2015/16 financial year of the municipality. |
| (2) | Any monitoring programme or system that is utilised to monitor information on financial and non-financial performance of a programme partially or fully funded by a Schedule 4 allocation must— |
| (a) | be approved by the National Treasury; |
| (b) | not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management information; |
| (c) | be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and |
| (d) | support compliance with section 11(2). |
| (3) | A transferring officer may only transfer the Urban Settlements Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1). |