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

2. 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

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

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

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 OTHER POINTS TO NOTE: First meeting of council to approve delegations Delegation can be withdrawn Delegator still the accountable person

6. 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

7. 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

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

9. 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

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

11. COUNCIL RESOLUTION: Budget Tariffs Budget Policies, Procedures, Frameworks

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

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

14. 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

15. 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

16. 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.

17. POSSIBLE QUESTIONS: Importance of key deadlines