Division of Revenue Act, 2017 (Act No. 3 of 2017) > Chapter 3 : Conditional Allocations to Provinces and Municipalities > Part 2 : Duties of accounting officers in respect of Schedule 4 to 7 allocations > 11. 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 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 for utilisation only 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;

(b)	when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2017, December 2017, March 2018 and June 2018, report to the transferring officer, the relevant provincial treasury and the National Treasury—

(i)	in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on financial performance against its capital budget and 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 officer and the National Treasury—

(i)	in respect of the Urban Settlements Development Grant and the Integrated City 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 the transferring officer of the Urban Settlements Development Grant, Public Transport Network Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation.

(4)	The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring 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)

The receiving officer must evaluate the financial and non-financial performance of the provincial department 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 officer and the relevant provincial treasury within two months—

(a)	in respect of a provincial department, after the end of the 2017/18 financial year of the provincial department; and

(b)	in respect of a municipality, after the end of the 2017/18 financial year of the municipality.