MANAGER: BUDGET at Emalahleni Municipality

QUALIFICATIONS

• BCom Degree in Financial Accounting / Economics 8 years or more relevant experience and management of financial information

KEY RESPONSIBILITIES

• MTREF Formulation: Leads the preparation of the three-year Medium-Term Revenue and Expenditure Framework (MTREF), ensuring it aligns with the Integrated Development Plan (IDP). Budget Policy: Develops and updates the Budget Policy (e.g., virement rules, tariff structures) for Council approval.
• Public Participation: Coordinates the financial aspects of public hearings on the draft budget to ensure community input is considered before final adoption. Section 71
• Reports: Compiles the mandatory monthly budget statements for the Mayor and National Treasury to track actual vs. planned performance. Section 72 (Mid-Year)
• Assessment: Performs the mid-year budget and performance assessment, which determines if an Adjustments Budget is required in February.
• Grant Management: Monitors the expenditure of Conditional Grants (like MIG or INEP) to prevent under-spending and ensure funds aren't withheld by Treasury.
• MSCOA Implementation: Ensures the budget is structured according to the Municipal Standard Chart of Accounts (mSCOA) for standardized reporting across government.
• Cash Flow Management: Analyzes revenue projections and expenditure patterns to ensure the municipality remains liquid and can meet its Service Delivery and Budget Implementation Plan (SDBIP) targets.
• Internal Advisory: Provides technical advice to other departments on budget availability and financial regulations before they initiate major procurement projects.
• Audit Support: Provides evidence and reconciliations to the Auditor-General (AGSA) during the annual audit process regarding budget processes and variances. Corrective Action: Identifies and reports on potential Unauthorised, Irregular, Fruitless, and Wasteful (UIFW) expenditure related to budget overruns.