OBJECTIVES: Understanding what is a delegation Reasons/Benifits for delegating: Efficiency Capacitation Empowerment Expertise recognition Continuity

LEGISLATION: What can not be delegated by Council IDP Budget Setting tariffs Approval of council remuneration By-laws Assigned functions How to delegate: Be in writing Can it be further delegated Conditions: Reporting, Frequency, Consultation, Concurrence

LEGISLATION: Constitution Structures Act Systems Act MFMA DMA Ordinances SCM Regulations

WHERE DOES POWER LIE? Council Executive Mayor Executive Committee Speaker Municipal Manager Chief Financial Officer

OTHER POINTS TO NOTE: First meeting of council to approve delegations Delegation can be withdrawn Delegator still the accountable person

POSSIBLE QUESTIONS: What is the danger of not delegating What is the danger of delegating What do you do in an emergency What is the importance of delegating Is it compulsory to delegate

BUDGET: What is a Budget? Financial Plan Policy Document Council Resolution Implementation of strategies, programmes Gives effect to IDP Gives effect to vision of council Delivery Plan

LEGISLATION: Constitution MFMA Systems Act Structures Act DORA Budget Regulations Budget Circular

BUDGET PROCESS: Budget & IDP Key Deadlines Draft Budget Compiled Draft budget presented to council Public Participation Final Draft Council approve Final Budget Publish & Submissions SDBIP Implementation & Reporting

CONTENTS OF BUDGET: Projected Revenue per vote Projected Expenditure Capital Programme MTEF Cash Flow Projections

COUNCIL RESOLUTION: Budget Tariffs Budget Policies, Procedures, Frameworks

FUNDING OF BUDGET: Own revenue: service charges, rates, traffic fines, Grants, national, provincial, district Interest Loans Donor funding PPPs

EXPENDITURE: Capital: Infrastructure, vehicles, furniture, buildings, refurbishing Operations: maintenance, staff and admin, interest, depreciation

ROLES & RESPONSIBILITIES: Council: Approval of draft & Budget Executive Mayor/Committee: Identify needs, manage process, present budget to council, report on implementation Budget Steering Committee: Political guidance, Participate in process, link budget with IDP, in line with economic policies (national) Speaker: Ensure community participation Municipal Manager: projections, drafting of budget, reporting CFO: coordination, drafting of budget, reporting

CONSIDERATIONS: Needs of the community Ability to fund the budget: realistic Affordability Guidelines, national policies, regulations Policies of councils Link with 12 outcomes Oversight committee: monitor the implementation of budget

POSSIBLE QUESTIONS: What is the legislative environment What is good financial management What is capital expenditure What is operational expenditure Can the mayor amend budget Budget adjustment Unforeseen & emergency circumstances Irregular, unauthorised, irregular expenditure & what must be done.

POSSIBLE QUESTIONS: Importance of key deadlines