Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003)Chapter 10 : Municipal EntitiesPart 5 : Other officials of municipal entities106. Delegation of powers and duties by accounting officers |
| (1) | The accounting officer of a municipal entity— |
| (a) | may delegate to an official of that entity— |
| (i) | any of the powers or duties assigned or delegated to the accounting officer in terms of this Act; or |
| (ii) | any powers or duties reasonably necessary to assist the accounting officer in complying with a duty which requires the accounting officer to take reasonable or appropriate steps to ensure the achievement of the aims of a specific provision of this Act; and |
| (b) | must regularly review delegations issued in terms of paragraph (a) and, if necessary, amend or withdraw any of those delegations. |
| (2) | A delegation in terms of subsection (1)— |
| (a) | must be in writing; |
| (b) | is subject to any limitations and conditions the accounting officer may impose; |
| (c) | may be either to a specific individual or to the holder of a specific post in the municipal entity; and |
| (d) | does not divest the accounting officer of the responsibility concerning the exercise of the delegated power or the performance of the delegated duty. |
| (3) | An accounting officer may confirm, vary or revoke any decision taken by an official in consequence of a delegation in terms of subsection (1), but no such variation or revocation of a decision may detract from any rights that may have accrued as a result of the decision. |