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(b) as soon as possible after the end of the financial year, draw up annual financial
statements which must show money received and expenditure incurred and its
assets and liabilities at the end of the financial year concerned.
(10) The financial year of SAHRA ends on 31 March each year.
(11) The accounts and annual financial statements referred to in subsection (9)(b)
must be audited by the Auditor-General.
(12) The accounts and annual financial statements referred to in subsection (9)(b)
must be available for public inspection.
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Reports
22. (1) As soon as practicable after the end of the financial year, SAHRA must 10
compile and submit to the Minister a report on all its activities during that financial year,
including a balance sheet and statements of income and expenditure certified by the
Auditor-General.
(2) The report referred to in subsection (1) must include a description of the condition
of the national estate during the period to which the report relates, including destruction 15
and other losses incurred, threats to specific heritage resources or categories of heritage
resources, and an account of offences and prosecutions and the results thereof.
(3) The Minister must table the report referred to in subsection (1) in Parliament
within 14 days after receipt thereof if Parliament is in ordinary session or, if Parliament
is not in ordinary session, within 14 days after the commencement of its next ordinary 20
session.
Establishment of provincial heritage resources authorities
23. An MEC may establish a provincial heritage resources authority which shall be
responsible for the management of the relevant heritage resources within the province,
which shall be a body corporate capable of suing and being sued in its corporate name 25
and which shall be governed by a Council constituted as prescribed by regulations
published in the Provincial Gazette: Provided that the members of the Council shall be
appointed in a manner which applies the principles of transparency and representivity
and takes into account special competence, experience and interest in the field of
heritage resources.
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Functions, powers and duties of provincial heritage resources authority
24. (1) A provincial heritage authority must—
(a) advise the MEC on the implementation of this Act or relevant provincial or
municipal legislation;
(b) annually submit a report to the MEC regarding its activities during that year;
(c) promote the systematic identification, recording and assessment of heritage
resources and heritage objects which form part of the national estate in a
province;
(d) protect and manage heritage resources in a province which fulfil the heritage
assessment criteria prescribed under section 7(1) for Grade II status;
(e) notify SAHRA of the presence of any heritage resource in the province which
it considers fulfils the heritage assessment criteria prescribed under section
7(1) for Grade I status, nominate such resource for national level protection
and furnish SAHRA with the information in its possession relating to such
resource;
(f) maintain data bases on heritage resources in accordance with national
standards, and at regular intervals furnish SAHRA with such data;
(g) establish policy, objectives and strategy plans for heritage resources management in the province;
(h) determine the competence of local authorities to manage heritage resources in
accordance with the national system for the heritage grading of local
authorities prescribed under section 8(6);
(i) co-ordinate and monitor the performance of local authorities in the implementation of their responsibilities in terms of this Act and provincial heritage
legislation;
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