Long title

To provide for the equitable division of revenue anticipated to be raised nationally among the national, provincial and local spheres of government for the 2005/06 financial year and the responsibilities of all three spheres pursuant to such division; and to provide for matters connected therewith.

Table of contents

SECTION	TITLE
	PREAMBLE
	ARRANGEMENT OF SECTIONS
	CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1.	Interpretation
2.	Objects of Act
	CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3.	Equitable division of revenue anticipated to be raised nationally among spheres of government
4.	Equitable division of provincial share among provinces
5.	Equitable division of local government share among municipalities
6.	Shortfalls and excess revenue
	CHAPTER 3. OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
	Part 1. General
7.	Other allocations to provinces
8.	Other allocations to municipalities
9.	Allocations to public entities for provision of municipal service or function
10.	Allocations by public entities to municipalities
11.	Allocations not listed in Schedules
	Part 2. Matters related to Schedule 4 allocations
12.	General
13.	Provincial Infrastructure allocation
14.	Municipal Infrastructure allocation
	Part 3. Matters related to Schedules 5 and 6 allocations
15.	Social Assistance Transfers and Social Assistance Administration conditional allocations
16.	Municipal capacity building allocations
17.	Integrated Housing and Human Settlement Development allocation
	Part 4. Specific matters related to Schedule 7 allocations
18.	Water Services Operating and Transfer Subsidy allocation
	CHAPTER 4. DUTIES OF ACCOUNTING OFFICERS AND TREASURIES
19.	Duties of transferring national officer in respect of Schedule 4 allocation
20.	Duties of transferring national officer in respect of Schedule 5, 6 and 7 allocation
21.	Duties of receiving officer in respect of Schedule 4 allocation
22.	Duties of receiving officer in respect of Schedule 5, 6 and 7 allocation
23.	Duties of transferring provincial officer
24.	Category C municipal budgets and allocations in terms of this Act
25.	Duties of provincial accounting officers and treasuries
26.	Duties relating to co-operative governance in respect of concurrent functions
27.	Annual financial statements and annual reports for 2005/06
	CHAPTER 5. DUTIES OF NATIONAL TREASURY, POWERS OF AUDITOR-GENERAL AND MATTERS RELATING TO INTERNAL AUDIT UNITS
28.	Duties of National Treasury
29.	Power of Auditor-General
30.	Matters relating to internal audit units
	CHAPTER 6. GENERAL
31.	Spending in terms of purpose and subject to conditions
32.	Amendment of payment schedule
33.	Withholding of allocation
34.	Stopping of allocation
35.	Re-allocation after stopping of allocation
36.	Non-committed Schedule 5 or 6 allocation
37.	Preparations for next budget year
38.	Unauthorised and irregular expenditure
39.	Financial misconduct
40.	Transfers to low capacity municipalities
41.	Transfers made in error
42.	Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations
43.	Delegations and assignments
44.	Exemptions
45.	Regulations
46.	Repeal of laws
47.	Short title and commencement
Sch. 1	SCHEDULE 1. EQUITABLE DIVISION OF REVENUE ANTICIPATED TO BE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT
Sch. 2	SCHEDULE 2. DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Sch. 3	SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Sch. 4	SCHEDULE 4. [No content]
Sch.4A	SCHEDULE 4A. GENERALLY OR NATIONALLY ASSIGNED FUNCTION ALLOCATIONS TO PROVINCES
Sch.4B	SCHEDULE 4B. GENERALLY OR NATIONALLY ASSIGNED FUNCTION ALLOCATIONS TO LOCAL GOVERNMENT
Sch. 5	SCHEDULE 5. SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
Sch. 5A.	SCHEDULE 5A. SOCIAL ASSISTANCE TRANSFER GRANTS
Sch. 6	SCHEDULE 6. RECURRENT GRANTS TO LOCAL GOVERNMENT
Sch. 7	SCHEDULE 7. ALLOCATIONS-IN-KIND / INDIRECT GRANTS TO LOCAL GOVERNMENT

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