Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 5 : Departments and Constitutional InstitutionsPart 3 : Other officials of departments and constitutional institutions44. Assignment of powers and duties by accounting officers |
| 1) | The accounting officer for a department, trading entity or constitutional institution may- |
| a) | in writing delegate any of the powers entrusted or delegated to the accounting officer in terms of this Act, to an official in that department, trading entity or constitutional institution; or |
| b) | instruct any official in that department, trading entity or constitutional institution to perform any of the duties assigned to the accounting officer in terms of this Act. |
| (2) | A delegation or instruction to an official in terms of subsection (1)- |
| (a) | is subject to any limitations and conditions prescribed in terms of this Act or as the relevant treasury may impose; |
| (b) | is subject to any limitations and conditions the accounting officer may impose; |
| (c) | may either be to a specific individual or to the holder of a specific post in the relevant department, trading entity or constitutional institution; and |
| (d) | does not divest the accounting officer of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. |
| (3) | The accounting officer may confirm, vary or revoke any decision taken by an official as a result of a delegation or instruction in terms of subsection (1), subject to any rights that may have become vested as a consequence of the decision. |