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South Africa
NATIONAL LEGISLATION TEXTS
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Division of Revenue Act, No. 2 of 2008
 
Version : As unamended wef various dates [ito GG20080401_30904; GG00000000_00000]** unless the exception in Act 2008_002_038_20080401 applies*
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EXPLANATION OF MARKS:

[Non-bold grey text in square brackets] is text containing LegalB’s references or comments
Grey text outside of square brackets is text that has to be verified
Two asterisks thus ** indicates text must only be read in the light of our commentary on this legislation

ACT

Long title

To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2008/09 financial year and the responsibilities of all three spheres pursuant to such division; and to provide for matters connected therewith.
___________
[Act 2008_002_000_20080401 Long title
unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

PREAMBLE

WHEREAS section 214(1) of the Constitution of the Republic of South Africa, 1996, requires an Act of Parliament to provide for-

(a) the equitable division of revenue raised nationally among the national, provincial and local spheres of government;

(b) the determination of each province's equitable share of the provincial share of that revenue; and

(c) any other allocations to provinces, local government or municipalities from the national government's share of that revenue, and any conditions on which those allocations may be made,

BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:-
___________
[Act 2008_002_000
_20080401 Preamble unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**

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 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, excess revenue and additional allocations
CHAPTER 3 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1 Conditional allocations
7 Conditional allocations to provinces
8 Conditional allocations to municipalities
Part 2 Duties of accounting authorities in respect of Schedule 4, 5, 6 or 7 allocations
9 Duties of transferring national officer in respect of Schedule 4 allocation
10 Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation
11 Duties of receiving officer in respect of Schedule 4 allocation
12 Duties of receiving officer in respect of Schedule 5 or 6 allocation
13 Duties in respect of annual financial statements and annual reports for 2008/09
Part 3 Matters relating to specific Schedule 4 allocations
14 Infrastructure Grant to Provinces
15 Municipal Infrastructure Grant
Part 4 Matters relating to specific Schedule 5 allocations
16 Gautrain Rapid Rail Link Grant
17 Integrated Housing and Human Settlement Development Grant
Part 5 Matters relating to specific Schedule 6 allocations
18 2010 FIFA World Cup Stadiums Development Grant
Part 6 Matters relating to specific Schedule 7 allocations
19 Integrated National Electrification Programme Grant
20 Regional Bulk Infrastructure Grant
21 Water Services Operating Subsidy
Part 7 General matters relating to Schedule 4, 5, 6 or 7 allocations
22 Publication of allocations and frameworks
23 Frameworks for Schedule 4 allocations
24 Spending in terms of purpose and subject to conditions
25 Withholding of allocation
26 Stopping of allocation
27 Re-allocation after stopping of allocation
28 Unspent conditional allocations
29 Allocations to public entities for provision of municipal service or function
CHAPTER 4 DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
30 Duties relating to Category C municipal budgets
31 Duties of provincial treasuries
32 Duties of National Treasury
CHAPTER 5 MATTERS RELATING TO ALL ALLOCATIONS
33 Payment schedule
34 Amendment of payment schedule
35 Transfers made in error
36 Allocations not listed in Schedules
37 Allocations in emergency situations
38 Implementation of changes to power or function of municipality
39 Preparations for next financial year and 2010/11 municipality financial year
40 Expenditure prior to commencement of Division of Revenue Act, 2009
CHAPTER 6 GENERAL
41 Allocations by public entities to provinces or municipalities
42 Liability for costs incurred in violation of principles of operative governance and intergovernmental relations
43 Unauthorised and irregular expenditure
44 Financial misconduct
45 Delegations and assignments
46 Exemptions
47 Regulations
48 Repeal of laws
49 Short title and commencement
SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT
SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (AS A DIRECT CHARGE AGAINST THE NATIONAL REVENUE FUND)
SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
SCHEDULE 4 ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS AND ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS
SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
SCHEDULE 6 SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES
SCHEDULE 7 ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES
___________
[Act 2008_002_000
_20080401 Table of contents unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**

CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT

1. Interpretation

 (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and-

"category A, B or C municipality" has the meaning assigned to each category in terms of the Municipal Structures Act;

"conditional allocation" means a conditional allocation to a province, local government or municipality from the national government's share of revenue raised nationally, contemplated in section 214(1)(c) of the Constitution of the Republic of South Africa, 1996;

"corporation for public deposits account" means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation of Public Deposits Act, 1984 (Act No. 46 of 1984);

"financial year" means the financial year commencing on 1 April 2008 and ending on 31 March 2009;


"framework" means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 22;

"Municipal Finance Management Act" means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

"municipal financial year" means the financial year of a municipality commencing on 1 July and ending on 30 June;


"next financial year" means the financial year commencing on 1 April 2009 and ending on 31 March 2010;

"payment schedule" means a schedule, which sets out-


(a) the amount of each transfer of an equitable share or any conditional allocation in terms of this Act to be transferred to a province or municipality in the financial year;

(b) the date on which each transfer must be paid; and

(c) to whom, and to which bank account, each transfer must be paid;

"prescribe" means prescribe by regulation in terms of section 47;

"primary bank account"-


(a) in relation to a province, means a bank account of the Provincial Revenue Fund held with a commercial bank which the head of the department in the provincial treasury has certified to the National Treasury as the bank account into which all conditional allocations, other than the Gautrain Rapid Rail Link allocation, in terms of this Act must be deposited; and

(b) in relation to a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act;

"Public Finance Management Act" means the Public Finance Management Act, 1999 (Act No. 1 of 1999);

"quarter" means-


(a) 1 April to 30 June;

(b) 1 July to 30 September;

(c) 1 October to 31 December; or

(d) 1 January to 31 March;

"receiving officer"-

(a) in relation to a Schedule 4 or 5 allocation transferred to a province, means the accounting officer of the provincial department which receives that allocation or a portion thereof for spending via an appropriation from its Provincial Revenue Fund; or

(b) in relation to a Schedule 4 or 6 allocation transferred to a municipality, means the accounting officer of the municipality;

"this Act" includes any framework or allocation published, or any regulation, determination or request made or instruction given under this Act;

"transferring national officer" means the accounting officer of a national department that transfers a Schedule 4, 5 or 6 allocation to a province or municipality or spends a Schedule 7 allocation on behalf of a municipality.

(2) Any determination, instruction or request in terms of this Act must be in writing.
___________
[Act 2008_002_001_20080401
unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**

2. Objects of Act

The objects of this Act are to-

(a) provide for the equitable division of revenue raised nationally among the three spheres of government;

(b) promote better co-ordination between policy, planning, budget preparation and execution processes between and within the different spheres of government;

(c) promote predictability and certainty in respect of all allocations to provinces and municipalities in order that such governments may plan their budgets over a multi-year period;

(d) promote transparency and equity in the resource allocation process; and

(e) promote accountability by ensuring that all allocations are reflected on the budgets of receiving provinces and municipalities.
___________
[Act 2008_002_002_20080401
unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**
 
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS

3. Equitable division of revenue raised nationally among spheres of government

(1) Revenue raised nationally in respect of the financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1.

(2) An envisaged division of revenue anticipated to be raised in respect of the next financial year and the 2010/11 financial year, and which is subject to the provisions of the annual Division of Revenue Acts in respect of those financial years, is set out in Column B of Schedule 1.
___________
[Act 2008_002_003_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**


4. Equitable division of provincial share among provinces

(1) Each province's equitable share of the provincial share of revenue raised nationally in respect of the financial year is set out in Column A of Schedule 2.

(2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the next financial year and the 2010/11 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 2.

(3) Each province's equitable share allocation contemplated in subsection (1) must be transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury in terms of section 33.
___________
[Act 2008_002_004_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**


5. Equitable division of local government share among municipalities

(1) Each municipality's share of local government's equitable share of revenue raised nationally in respect of the financial year, is set out in Column A of Schedule 3.

(2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the next financial year and the 2010/11 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 3.

(3) Each municipality's equitable share contemplated in subsection (1) must be transferred to the primary bank account of the municipality in three transfers on the seventh day of July, November and February, or if that day falls on a Saturday, Sunday or public holiday, the first working day following that day, in accordance with a payment schedule determined by the National Treasury in terms of section 33.
___________
[Act 2008_002_005_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**


6. Shortfalls, excess revenue and additional allocations

(1) If actual revenue raised nationally in respect of the financial year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall.

(2) If actual revenue raised nationally in respect of the financial year exceeds the anticipated revenue set out in Schedule 1, the excess accrues to the national government, subject to subsection (3), to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, in addition to its share in Column A of Schedule 1.

(3) The national government may appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to-

(a) national departments; or

(b) provinces or municipalities, as a conditional or an unconditional allocation.
___________
[Act 2008_002_006_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**

 
CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES

Part 1. Conditional allocations

7. Conditional allocations to provinces

(1) Conditional allocations to provinces in respect of the financial year from the national government's share of revenue raised nationally are set out in Column A of the following Schedules:

(a) Schedule 4 specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; and

(b) Schedule 5 specifying specific-purpose allocations to provinces.

(2) An envisaged division of conditional allocations to provinces from the national government's share of revenue anticipated to be raised nationally for the next financial year and the 2010/11 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1).
___________
[Act 2008_002_007_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**


8. Conditional allocations to municipalities

(1) Conditional allocations to local government in respect of the financial year from the national government's share of revenue raised nationally are set out in Column A of the following Schedules:

(a) Schedule 4 specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets;

(b) Schedule 6 specifying specific-purpose allocations to municipalities; and

(c) Schedule 7 specifying allocations-in-kind to municipalities for designated special programmes.

(2) An envisaged division of conditional allocations to local government from the national government's share of revenue anticipated to be raised nationally for the next financial year and the 2010/11 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1).

(3) The National Treasury must publish the share of each municipality in respect of the local government allocations contemplated in subsections (1) and (2) in the Gazette in terms of section 22.
___________
[Act 2008_002_008_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]**


Part 2. Duties of accounting authorities in respect of Schedule 4, 5, 6 or 7 allocations

9. Duties of transferring national officer in respect of Schedule 4 allocation

(1) The transferring national officer of a Schedule 4 allocation is responsible for-

(a) ensuring that transfers to all provinces and municipalities are made in accordance with the payment schedule approved in terms of section 33, unless allocations are withheld or stopped in terms of section 25 or 26;

(b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that any monitoring programme or system-

(i) is approved by the National Treasury;

(ii) does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information;

(iii) is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and

(iv) is consistent with sections 11(2) and 23; and

(c) evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year.

(2) Where two or more national departments have responsibilities relating to a Schedule 4 allocation, the transferring national officer must co-ordinate the roles and responsibilities of such national departments and ensure that those roles and responsibilities-

(a) are exercised in a manner that does not duplicate the responsibilities as set out in subsection (1); and

(b) do not impose any undue administrative burden on provinces or municipalities beyond the provision of standard management information.
___________
[Act 2008_002_009_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


10. Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation

(1) A transferring national officer must-

(a) not later than 14 days after this Act takes effect certify to the National Treasury that-

(i) allocation frameworks, including conditions and monitoring provisions, are reasonable and do not impose an undue administrative burden on receiving provincial governments and municipalities beyond the provision of standard management information;

(ii) monitoring provisions are compatible and integrated with and do not duplicate other relevant and related national, provincial and local systems;

(iii) in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province have been approved prior to the start of the financial year;

(iv) in respect of a Schedule 6 allocation transferred to a municipality, any business plans requested in respect of how allocations will be utilised by a municipality have been approved prior to the start of the municipal financial year;

(b) transfer funds only after information required in terms of this Act has been secured and all relevant information has been provided to the National Treasury;

(c) transfer funds only in accordance with a payment schedule determined in accordance with section 33;

(d) deposit funds only into the primary bank account of a province or municipality, or, where appropriate, into the corporation for public deposits account of a province or the bank account designated for transfer of the Gautrain Rapid Rail Link allocation in accordance with section 16; and

(e) ensure that all other arrangements or requirements necessary for the transfer of an allocation have been complied with prior to the start of the financial year.

(2) The transferring national officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect.

(3) A transferring national officer who has not complied with subsection (1) must transfer such allocation as may be instructed by the National Treasury, including as an unconditional allocation.

(4) Before making the first transfer of any allocation, the transferring national officer must take note of any notice in terms of section 32(1) from the National Treasury outlining the details of the account for each province or municipality.

(5) Despite anything to the contrary contained in any law, a transferring national officer must in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, not later than 20 days after the end of each month, and in the format determined by the National Treasury, submit to the National Treasury, information for the month reported on and for the financial year up to the end of that month, on-

(a) the amount of funds transferred to a province or municipality;

(b) the amount of funds withheld or stopped from any province or municipality, the reasons for the withholding or stopping and the steps taken by the transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment;

(c) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 or 6 allocation;

(d) the actual expenditure incurred by the transferring national officer in respect of a Schedule 7 allocation; and

(e) such other issues as the National Treasury may determine.

(6) The transferring national officer must evaluate the performance of programmes funded or partially funded by the allocation and submit such evaluations to the National Treasury-

(a) in respect of a province, four months after the end of the financial year; and

(b) in respect of a municipality, six months after the end of the financial year.
___________
[Act 2008_002_010_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


11. Duties of receiving officer in respect of Schedule 4 allocation

(1) A receiving officer is responsible for-

(a) complying with the framework for a Schedule 4 allocation as published in terms of section 22; and

(b) the manner in which it allocates and spends a Schedule 4 allocation.

(2) The receiving officer of a municipality must-

(a) ensure and certify to the National Treasury that the municipality-

(i) indicates, or if required, exclusively appropriates each programme funded or partially funded by this allocation in its annual budget; and

(ii) makes public, in accordance with the requirements of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation to facilitate performance measurement and the use of required inputs and outputs;

(b) as part of the report required in terms of section 71 of the Municipal Finance Management Act, report to the National Treasury and the transferring national officer on spending and financial performance against programmes; and

(c) quarterly, within 30 days after the end of each quarter, report to the National Treasury and the transferring national officer on non-financial performance against programmes.

(3) The receiving officer in a province must-

(a) submit, as part of the report required in section 40(4)( c) of the Public Finance Management Act, reports to the relevant provincial treasury on spending and performance against programmes; and

(b) submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer.

(4) The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report.

(5) The receiving officer must, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
___________
[Act 2008_002_011_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


12. Duties of receiving officer in respect of Schedule 5 or 6 allocation

(1) The relevant receiving officer must, in respect of a Schedule 5 or 6 allocation transferred to-

(a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, submit a report to the relevant provincial treasury and the transferring national officer; and

(b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, submit a report to the relevant transferring national officer.

(2) A report by a province in terms of subsection (1) must set out for that month and for the financial year up to the end of that month-

(a) the amount received by the province;

(b) the amount of funds stopped or withheld from the province;

(c) the actual expenditure by the province in respect of a Schedule 5 allocation;

(d) the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or assist the province in implementing such a programme;

(e) the actual expenditure by a public entity referred to in paragraph (d);

(f) the extent of compliance with the conditions of an allocation provided for in a framework and with this Act;

(g) an explanation of any material problems experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such problems; and

( h) such other issues and information as the National Treasury may determine.

(3)

(a) Subsections (1) and (2) do not apply to the receiving officer of the Gautrain Rapid Rail Link allocation.

(b) The receiving officer of the Gautrain Rapid Rail Link allocation must at the end of each quarter submit a report to the transferring national officer, detailing the payment made in that quarter to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act.

(c) Copies of payment certificates issued in terms of the public-private partnership agreement must be submitted together with a report referred to in paragraph (b).

(4) A report by a municipality in terms of subsection (1) must set out for that month and for the financial year up to the end of that month-

(a) the amount of funds stopped or withheld from the municipality;

(b) the extent of compliance with the conditions of an allocation or part of an allocation provided for in a framework and with this Act;

(c) an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; and

(d) such other issues and information as the National Treasury may determine.

(5) The receiving officer of the 2010 FIFA World Cup Stadiums Development Grant must in addition to subsection (1)-

(a) include in the report contemplated in subsection (1) the cash flow projections for the stadium construction or upgrading in the format determined by the transferring national officer; and

(b) attach to the report contemplated in subsection (1) copies of payment certificates issued in terms of the construction contract entered into by the municipality in accordance with regulations issued under the Municipal Finance Management Act.

(6) The receiving officer must, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes or functions funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
___________
[Act 2008_002_012_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


13. Duties in respect of annual financial statements and annual reports for 2008/09

(1) The 2008/09 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5 or 6 must, in addition to any requirements in terms of any other applicable law-

(a) indicate the total amount of that allocation transferred to a province or municipality;

(b) indicate the transfers, if any, that were withheld in respect of each province or municipality;

(c) indicate any re-allocations by the National Treasury in terms of section 27;

(d) certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality, or where appropriate, into the corporation for public deposits account of a province; and

(e) indicate the funds, if any, utilised for the administration of the allocation by the receiving officer.

(2) The 2008/09 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5 or 6 must, in addition to any requirements in terms of any other applicable law-

(a) indicate the reasons for the withholding of any transfers to a province or municipality;

(b) indicate to what extent provinces or municipalities were monitored for compliance with the conditions of an allocation provided for in the relevant framework and the provisions of this Act;

(c) indicate to what extent the allocation achieved its purpose and outputs; and

(d) indicate any non-compliance with this Act, and the steps taken to deal with such non-compliance.

(3) The 2008/09 financial statements of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law-

(a) indicate the total amount of all allocations received;

(b) indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and

(c) certify that all transfers in terms of this Act to the province were deposited into the primary bank account of the province, or where appropriate, into the corporation for public deposits account of a province.

(4) The 2008/09 annual report of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law-

(a) indicate to what extent the province met the conditions, provided for in the relevant framework of such an allocation, and complied with the provisions of this Act;

(b) indicate the steps taken to deal with non-compliance with the conditions, provided for in the relevant framework of such an allocation, and the provisions of this Act;

(c) indicate the extent to which the objectives and outputs of the allocation were achieved; and

(d) contain such other information as the National Treasury may determine.

(5) The 2008/09 financial statements and annual report of a municipality must be prepared in accordance with the Municipal Finance Management Act.

(6) The National Treasury may determine how transferring departments and receiving municipalities report on local government allocations on a quarterly basis to facilitate the audit of allocations for both the national and municipal financial years.
___________
[Act 2008_002_013_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


Part 3. Matters relating to specific Schedule 4 allocations

14. Infrastructure Grant to Provinces

(1) The Infrastructure Grant to Provinces set out in Schedule 4 supplements the funding of infrastructure programmes funded from provincial budgets to enable provinces to address backlogs in provincial infrastructure.

(2) A province must ensure that its provincial departments responsible for education, health and roads-

(a) are responsible for all capital and maintenance budgets and spending for those functions;

(b) enter into, implement and manage service delivery agreements with national or provincial departments, national or public entities and any other organs of state, where such departments, entities or other organs of state manage or undertake construction or maintenance on their behalf; and

(c) participate, together with the provincial department responsible for public works in the Infrastructure Delivery Improvement Programme facilitated by the National Treasury, unless the National Treasury has exempted a department from participation.

(3)

(a) A province, in allocating the Infrastructure Grant to Provinces-

(i) must take into account the capacity of the receiving provincial department to spend and manage infrastructure, based on the extent of any approved roll-overs in the 2006/07 financial year and any projected roll-overs in the 2007/08 financial year; and

(ii) may, where a receiving provincial department or a provincial department responsible for public works that manages or undertakes construction or maintenance on behalf of the receiving provincial department in accordance with an agreement referred to in subsection (2)(b) lacks capacity designate an amount not exceeding four per cent of the allocation for acquiring such capacity.

(b) The percentage referred to in subsection (3)(a)(ii) must be informed by a capacity plan prepared by the receiving provincial department or the provincial department responsible for public works and approved by the provincial treasury.
___________
[Act 2008_002_014_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


15. Municipal Infrastructure Grant

(1) The Municipal Infrastructure Grant set out in Schedule 4 supplements the funding of infrastructure programmes funded from municipal budgets to enable municipalities to address backlogs in municipal infrastructure required for the provision of basic services.

(2) The Municipal Infrastructure Grant must be transferred, directly to a category A, B or C municipality that has the powers and functions referred to in section 84 of the Municipal Structures Act to provide municipal infrastructure in respect of those powers and functions.

(3) A municipality receiving the Municipal Infrastructure Grant must table a three-year capital budget as part of its budget for the 2008/09 financial year in accordance with the Municipal Finance Management Act, unless exempted in terms of that Act.

(4) The transferring national officer of the Municipal Infrastructure Grant, in addition to the duties contemplated in section 9, must 20 days after the end of each month submit a report to the National Treasury and the other national departments that have responsibilities relating to the Grant, which report must include-

(i) expenditure and non-financial performance information on programmes funded by an allocation; and

(ii) an explanation of any material problems experienced by municipalities regarding an allocation that has been received and a summary of the interventions or steps taken to deal with such problems.
___________
[Act 2008_002_015_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


Part 4. Matters relating to specific Schedule 5 allocations

16. Gautrain Rapid Rail Link Grant

(1) The transferring national officer of the Gautrain Rapid Rail Link Grant must, in addition to the duties contemplated in sections 10 and 33, take appropriate steps to ensure that transfers are made timely and in a manner that allows the province to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act.

(2) The transferring national officer must transfer the Gautrain Rapid Rail Link allocation to the bank account designated for transfer in the dedicated banking account configuration established for the transfer of the Gautrain Rapid Rail Link allocation in accordance with the directive issued by the National Treasury under section 10(2)(a) of the Division of Revenue Act, 2006 (Act No. 2 of 2006).
___________
[Act 2008_002_016_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


17. Integrated Housing and Human Settlement Development Grant

(1) The receiving officer must in the interest of facilitating the commencement and continued implementation of the housing programme consider advancing a portion of the allocation for the financial year, on such conditions as it may determine, to a municipality when requested to do so by the municipality.

(2) Where a dispute arises between a receiving officer and a municipality in respect of the need for an advance referred to in subsection (1), the municipality may request the transferring national officer to mediate the dispute.

(3) The transferring national officer must on receipt of a request referred to in subsection (2) take all necessary steps to resolve the dispute as soon as possible, but no later than 60 days after the request was received.

(4) No advance in terms of subsection (1) may be made in respect of implementation activities to be undertaken in the next financial year.
___________
[Act 2008_002_017_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


Part 5. Matters relating to specific Schedule 6 allocations

18. 2010 FIFA World Cup Stadiums Development Grant

(1) The transferring national officer of a 2010 FIFA World Cup Stadiums Development Grant must, in addition to the duties contemplated in section 10, take appropriate steps to ensure that-

(a) spending on stadiums in each World Cup Host City-

(i) does not exceed the amounts appropriated for that purpose on municipal budgets; and

(ii) are in accordance with the approved payment schedule;

(b) the Municipal Finance Management Act is adhered to; and

(c) expert technical, engineering and project management support necessary to ensure the construction or upgrading of the relevant stadiums are provided to the World Cup Host Cities.

(2) A receiving officer must, in addition to the duties contemplated in section 12-

(a) ensure that the amount budgeted for the construction or upgrading of the relevant stadium and supporting infrastructure takes into account the allocation and indicative allocations for the grant set out in Column B of Schedule 6;

(b) ensure that procurement processes, contract specifications and project management activities comply with all requirements set by the transferring national officer;

(c) ensure that spending is in accordance with the approved payment schedule;

(d) ensure by no later than 2 June 2008, that any financial obligations of the municipality in terms of contracts and sub-contracts entered into for the construction or upgrading of the relevant stadium and supporting infrastructure are quantified and no longer negotiable; and

(e) in addition to complying with the reporting requirements set out in section 12, provide such information and reports, within the specified timeframes, to the transferring national officer as he or she may request in the performance of the duties provided for in subsection (1).

(3)

(a) The transferring national officer must, after consultation with receiving officers, not later than 30 days after this Act takes effect submit a monitoring plan to the National Treasury.

(b) The monitoring plan must set out the key performance indicators, financial procedures, internal audit processes and monitoring and reporting mechanisms of the national department in order to ensure the effective and efficient construction or upgrading of the relevant stadiums.

(4) Any expenditure by a municipality on a stadium that exceeds the allocation and anticipated allocations set out in Schedule 6 must be funded from the municipal budget.

(5) In addition to the requirements of the Municipal Finance Management Act, the disposal of the stadium by the municipality prior to the completion of the 2010 FIFA Soccer World Cup event is subject to the approval of the transferring national officer and the National Treasury.

(6)

(a) The transferring national officer and the receiving officer of a 2010 FIFA World Cup Stadiums Development Grant may enter into an agreement to further clarify the provisions of this Act and the relevant framework and to enhance the implementation of the allocation.

(b) Any provision of an agreement referred to in paragraph (a) that contradicts, conflicts with or purports to amend or negate the provisions of this Act, the relevant framework, any provision of the Public Finance Management Act or any provision of the Municipal Finance Management is invalid.
___________
[Act 2008_002_018_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


Part 6. Matters relating to specific Schedule 7 allocations

19. Integrated National Electrification Programme Grant

(a) The transferring national officer must ensure that Eskom Holdings Limited's implementation of the National Electrification Programme within a municipality is aligned with the Integrated Development Plan, prepared in accordance with the Municipal Systems Act, of that municipality.

(b) Eskom Holdings Limited must within 30 days after the end of each month report to the relevant municipality, the transferring national officer and the National Treasury on the amount spent on the implementation of the National Electrification Programme.
___________
[Act 2008_002_019_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


20. Regional Bulk Infrastructure Grant

The transferring national officer must in implementing the Regional Bulk Infrastructure Grant ensure that-

(a) every municipality that may benefit from a specific project or scheme is invited to participate in the feasibility study to be undertaken in respect of the project or scheme, despite the fact that the municipality did not participate in submitting a motivation for that feasibility study;

(b) the feasibility study takes account of the Integrated Development Plans of municipalities, prepared in accordance with the Municipal Systems Act, especially the water services development plans that form part of the Integrated Development Plans; and

(c) all participating municipalities-

(i) agree to and understand the implications of the findings of the feasibility studies; and

(ii) enter into an agreement setting out their rights and obligations regarding the construction, ownership and operation of the proposed infrastructure prior to the finalisation of funding arrangements and the commencement of construction.
___________
[Act 2008_002_020_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


21. Water Services Operating Subsidy

(1) The transferring national officer, subsequent to the signing of a transfer agreement between the transferring national officer and the municipality for the transfer of water services assets, may with the written approval of the National Treasury adjust the Water Services Operating and Transfer Subsidy allocation to a municipality to reflect-

(a) the actual personnel allocation payable to a municipality as a result of the number of staff transferred from the transferring national department to the municipality; and

(b) the actual operating allocation payable to a municipality as informed by the percentage or portion of assets transferred to a municipality in respect of assets shared across municipal boundaries.

(2) Any adjustments contemplated in subsection (1) must, together with an explanatory memorandum, be published by the National Treasury in the Gazette, within 120 days after granting approval for an adjustment.
___________
[Act 2008_002_021_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


Part 7. General matters relating to Schedule 4, 5, 6 or 7 allocations

22. Publication of allocations and frameworks

(1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette-

(a) the allocations per municipality for each Schedule 4, 6 or 7 allocation; and

(b) the framework for each Schedule 4, 5, 6 and 7 allocation.

(2) The National Treasury must publish in the Gazette-

(a) any revisions of or amendments to the allocations or frameworks published in terms of subsection (1) authorised by an adjustment budget;

(b) any additional allocation that is authorised by an adjustment budget; or

(c) any re-allocations by the National Treasury in accordance with section 27.

(3) The National Treasury may at any time, after consultation with or at the written request of a transferring national officer, revise or amend a framework published in terms of subsection (1) or (2) to correct any error or omission.

(4) An amendment, revision, additional allocation or re-allocation takes effect on publication thereof in the Gazette.
___________
[Act 2008_002_022_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


23. Frameworks for Schedule 4 allocation

(1) The framework for a Schedule 4 allocation must be designed to promote comprehensive reporting on outputs for a programme or function funded or partially funded by the allocation.

(2) The framework referred to in subsection (1) may-

(a) include a condition requiring the registration of a project with a national department or any other organ of state prior to the financial year or municipal financial year in which the project will be implemented or such later date as may be agreed upon between the transferring national officer and the receiving officer, provided that such later date may not delay or impede the commencement of that project in the relevant financial year; and

(b) not include any condition-

(i) for a national department or any other organ of state, other than the relevant province or municipality or the National Treasury in respect of a public private partnership, to approve specific projects or budgets; or

(ii) requiring a report on spending other than the reports required in terms of section 11 or as approved by the National Treasury.
___________
[Act 2008_002_023_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


24. Spending in terms of purpose and subject to conditions

(1) Despite anything to the contrary contained in any law, an allocation referred to in Schedule 4, 5, 6 or 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 22.

(2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such allocation to any other entity for the performance of a function envisaged in terms of the allocation, unless-

(a) it is a transfer that is approved in the budget of the receiving province or municipality or a framework published in terms of section 22;

(b) it is a payment for services rendered or goods received, which services or goods were procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and for which adequate documentation for payment has been received; or

(c) in the case of an advance payment or a transfer not consistent with the budget of the receiving province or municipality-

(i) the receiving officer has certified to the National Treasury that the transfer is not an attempt to artificially inflate its spending estimates and that there are good reasons for the advance payment or transfer; and

(ii) the National Treasury has approved the advance payment or transfer.
___________
[Act 2008_002_024_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


25. Withholding of allocation

(1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5, 6 or 7 allocation or any portion of such allocation for a period not exceeding 30 days, if-

(a) the province or municipality does not comply with the provisions of this Act or conditions to which the allocation, as provided for in the relevant framework, is subject;

(b) roll-overs of conditional allocations approved by the National Treasury in accordance with section 28 have not been spent; or

(c) expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given.

(2) Despite subsection (1), the Health Professions Training and Development Grant and National Tertiary Services Grant may not be withheld in terms of this section.

(3) A transferring national officer must, seven working days or such shorter period as may be approved by the National Treasury prior to withholding an allocation in terms of subsection (1)-

(a) give the relevant receiving officer-

(i) written notice of the intention to withhold the allocation; and

(ii) an opportunity to submit written representations, within those seven days as to why the allocation should not be withheld; and

(b) inform the relevant provincial treasury and the National Treasury, and, in respect of the Municipal Infrastructure Grant, also the provincial department responsible for local government of its intention to withhold the allocation.

(4) A notice contemplated in subsection (3) must include the reasons for withholding the allocation and the intended duration of the withholding.

(5)

(a) The National Treasury may when a transferring national officer is withholding an allocation in terms of subsection (1) instruct or approve a request from that transferring national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will-

(i) facilitate compliance with this Act or the conditions to which the allocation is subject; or

(ii) minimise the risk of under-spending.

(b) A transferring national officer must, when requesting the withholding of an allocation in terms of this subsection, submit proof of its compliance with subsection (3) and any representations received from the receiving officer, to the National Treasury.

(c) The transferring national officer must again comply with subsection (3) when the National Treasury instructs or approves a request by him or her in terms of paragraph (a).
___________
[Act 2008_002_025_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


26. Stopping of allocation

(1) Despite section 25, the National Treasury may in its discretion or at the request of a transferring national officer stop the transfer of-

(a) a Schedule 4, 5 or 6 allocation referred to in section 25(1) to a province or municipality on the grounds of persistent and material non-compliance with the provisions of this Act, or a condition to which the allocation, as provided for in the relevant framework, is subject; or

(b) a Schedule 4, 5, 6 or 7 allocation referred to in section 25(1) if the National Treasury anticipates that a province or municipality will substantially under-spend on that programme or allocation in the financial year.

(2) The National Treasury must when stopping an allocation in terms of this section-

(a) comply with section 25(3)(a), and in respect of a municipality also with section 38 of the Municipal Finance Management Act; and

(b) inform the relevant provincial treasury of its intention to stop the allocation.

(3) Any stopping of an allocation contemplated in subsection (1) must, together with an explanatory memorandum, be published by the National Treasury in the Gazette.

(4)

(a) The Minister may, by notice in the Gazette, approve that an allocation or any portion of such allocation stopped in terms of subsection (1), be utilised to meet that province's or municipality's outstanding statutory and contractual financial commitments.

(b) The utilisation of funds contemplated in this subsection is a direct charge against the National Revenue Fund.
___________
[Act 2008_002_026_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


27. Re-allocation after stopping of allocation

(1)

(a) The National Treasury may, where it stops an allocation in terms of section 26, after consultation with the transferring national officer, determine that a portion or the allocation that will not be spent be reallocated to one or more provinces or municipalities on condition that the allocation will be spent in the financial year or the next financial year.

(b) The re-allocation of a portion or the full allocation on condition that the allocation will be spent in the next financial year referred to in subsection (1), must be deemed to be a roll-over approved by the National Treasury in terms of section 28(2)(a).

(2)

(a) Despite subsection (1), the National Treasury may, when an intervention in terms of the Constitution, is taking place, on such conditions as it may determine, authorise-

(i) in relation to section 100, the transferring national officer to spend an allocation stopped in terms of section 26 on behalf of the relevant province;

(ii) in relation to section 139, the intervening province to spend an allocation stopped in terms of section 26 on behalf of the relevant municipality.

(b) An allocation that is spent by the transferring national officer or intervening province referred to in paragraph (a), must, for purposes of this Act, be regarded as a Schedule 7 allocation from the date on which the authorisation is given.
___________
[Act 2008_002_027_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


28. Unspent conditional allocations

(1) Despite the provisions of the Public Finance Management Act or the Municipal Finance Management Act relating to roll-overs, any conditional allocation, excluding the Gautrain Rapid Rail Link allocation, that is not spent at the end of a financial year reverts to the National Revenue Fund, unless the relevant receiving officer can prove to the satisfaction of the National Treasury that the unspent allocation is committed to identifiable projects.

(2) The National Treasury may at the request of a transferring national officer, provincial treasury or municipality approve-

(a) a roll-over from a conditional allocation to the next financial year; and

(b) spending of a portion of a conditional allocation on activities related to the purpose of that allocation where the province or municipality projects significant unforeseeable and unavoidable over-spending on its budget.
___________
[Act 2008_002_028_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


29. Allocations to public entities for provision of municipal service or function

No public entity, other than Eskom Holdings Limited in respect of funds received from the Department of Minerals and Energy and water boards in respect of funds received from the Department of Water Affairs and Forestry for the implementation of Schedule 7 allocations, may receive funds for the provision of a municipal service or municipal function on behalf of a municipality from a national or provincial organ of state except via the municipality responsible for that service or function, unless the National Treasury approves otherwise in respect of municipalities it deems to have low capacity.
___________
[Act 2008_002_029_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

 
CHAPTER 4. DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

30. Duties relating to Category C municipal budgets

(1)

(a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, no later than 14 April 2008, submit to the National Treasury and all category B municipalities within that municipality's area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2008/09 municipal financial year, and the two following municipal financial years.

(b) The budget must indicate all allocations to be transferred to each category B municipality within its area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities.

(2) A category C municipality must strive to ensure that it does not duplicate a function currently performed by a category B municipality, and transfer funds for infrastructure development or the provision of services to the relevant category B municipalities, taking into account any indicative allocations for such municipalities as determined or published in the Gazette by the National Treasury, and may only retain and spend funds directly if the category C municipality retained a power or function in terms of the Municipal Structures Act. ;

(3) A category C municipality must before implementing any capital project for water, electricity, roads or any other municipal service consult the category B municipalities within whose area of jurisdiction the project will be implemented on the project, and agree on which municipality is responsible for operational costs and collection of user fees.

(4) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be approved in accordance with section 24 of the Municipal Finance Management Act.
___________
[Act 2008_002_030_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


31. Duties of provincial treasuries

(1) The provincial treasury must reflect Schedule 5 allocations separately in the province's appropriation Bill or a schedule to its appropriation Bill.

(2)

(a) The provincial treasury must on the same day that its budget is tabled in the provincial legislature or a later date approved by the National Treasury, but not later than 14 April 2008, publish the following in the Gazette:

(i) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province's own funds;

(ii) the indicative allocation to be made per school in the province;

(iii) the indicative portion of the Integrated Housing and Human Settlement Development allocation to each municipality;

(iv) the indicative allocation to any national or provincial public entity for the implementation of a programme funded by a Schedule 5 allocation on behalf of a province or for assistance provided to the province in implementing such a programme;

(v) the envisaged division of the allocation contemplated in subparagraphs (i) - (iv), in respect of each municipality and school, for the next financial year and the 2010/11 financial year;

(vi) the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs; and

(vii) the budget of each hospital in a format determined by the National Treasury.

(b) The allocations and budgets referred to in paragraph (a) must be deemed to be final if the legislature passes the appropriation Bill without any amendments.

(c) In the event that the legislature amends the appropriation Bill the accounting officer of the provincial treasury must publish amended allocations and budgets in the Gazette within 14 days of legislature passing the appropriation Bill.

(3)

(a) Despite anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (1) or (2).

(b) The amended allocations and allocations referred to in paragraph (a) must be published in the province's budget documents that are submitted with an adjustment appropriation Bill to its legislature.

(c) The provisions of subsection (2), with the necessary changes, apply in respect of allocations referred to in paragraph (b).

(4) Where a function for which a province receives a Schedule 5 allocation is assigned to a municipality during a financial year and the province has not appropriated funds to that municipality for the performance of that function, the province must transfer the allocation to the municipality in terms of section 226(3) of the Constitution as a direct charge against that province's Revenue Fund and must inform the National Treasury of the transfer.

(5)

(a) A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on-

(i) actual transfers received by the province from national departments;

(ii) actual expenditure on such allocations, excluding Schedule 4 allocations, up to the end of that month; and

(iii) actual transfers made by the province to municipalities, and actual expenditure by municipalities on such allocations.

(b) The report contemplated in paragraph (a) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury.
___________
[Act 2008_002_031_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


32. Duties of National Treasury

(1) The National Treasury must within 14 days of this Act taking effect submit a notice to all transferring national officers, containing the details of the bank accounts of each province and municipality.

(2) The National Treasury must, together with the monthly report contemplated in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in the Schedules referred to in sections 7 and 8 or made in terms of section 36.
___________
[Act 2008_002_032_20080401
unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

 
CHAPTER 5. MATTERS RELATING TO ALL ALLOCATIONS

33. Payment schedule

(1)

(a) The National Treasury determines the payment schedule for the transfer of a province's equitable share allocation, after consultation with the head of the department in the provincial treasury.

(b) In determining the payment schedule the National Treasury must take account of the monthly spending commitments of provinces, and seek to minimise risk and debt servicing costs for national and provincial government.

(c) Despite paragraph (a), the National Treasury may for cash management purposes relating to the corporation for public deposits account, or when an intervention in terms of section 100 of the Constitution, is taking place, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it, which have not yet fallen due for transfer in accordance with the payment schedule.

(d) Any advances in terms of paragraph (c) must be set-off against transfers to the province, which would otherwise become due in terms of that payment schedule.

(2)

(a) The National Treasury determines the payment schedule for the transfer of a municipality's equitable share allocation, after consultation with the accounting officer of the national department responsible for local government.

(b) Despite paragraph (a), the National Treasury, after consultation with the accounting officer of the national department responsible for local government, may for cash management purposes in the municipality or when an intervention in terms of section 139 of the Constitution, is taking place, on such conditions as it may determine, approve a request or direct that the equitable share or a portion of it, which has not yet fallen due for transfer in accordance with the payment schedule, be advanced to a municipality.

(c) Any advances in terms of paragraph (b) must be set-off against transfers to the municipality, which would otherwise become due in terms of the applicable payment schedule.

(3)

(a) The National Treasury must approve the payment schedules for a Schedule 4, 5 or 6 allocation transferred to a municipality.

(b)

(i) The transferring national officer of a Schedule 4, 5 or 6 allocation, other than the Neighbourhood Development Partnership Grant, must submit a payment schedule to the National Treasury for approval before 14 April 2008.

(ii) The transferring national officer of the Neighbourhood Development Partnership Grant must, in respect of each municipality to which a transfer is to be made under the Grant, submit a payment schedule to the National Treasury for its approval at least 14 days prior to any transfer being made.

(c) Prior to the submission of a payment schedule in terms of paragraph (b) the transferring national officer must-

(i) in relation to a Schedule 4 allocation, consult the relevant receiving officer;

(ii) in relation to the Gautrain Rapid Rail Link allocation, ensure that the payment schedule-

(aa) is consistent with the projected dates for payments to the private party in terms of the public-private partnership agreement entered into by the relevant province in accordance with regulations issued under the Public Finance Management Act; and

(bb) reflects the portion of any payments due under the agreement referred to in subparagraph (aa) payable from the allocation; and

(iii) in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality.

(4) The transferring national officer of a Schedule 4, 5 or 6 allocation must provide the receiving officer with a copy of the approved payment schedule prior to making the first transfer in accordance therewith.
___________
[Act 2008_002_033_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


34. Amendment of payment schedule

(1) Subject to subsection (2), a transferring national officer of a Schedule 4, 5 or 6 allocation must within seven days of the withholding or stopping of an allocation in terms of section 25 or 26, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act.

(2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or slow spending amend any payment schedule for an allocation listed in Schedule 2, 3, 4, 5 or 6 on notification to-

(a) the accounting officer of a provincial treasury, in the case of a provincial allocation; and

(b) the accounting officer of the national department responsible for local government, in the case of a local government allocation.

(3) A payment schedule amended in terms of subsection (1) or (2) must take account of-

(a) the monthly spending commitments of provinces or municipalities;

(b) the revenue at the disposal of provinces or municipalities; and

(c) the minimisation of risk and debt servicing costs for all three spheres of government.

(4) An amendment of a payment schedule in terms of subsection (2) prevails over any amendment made in terms of subsection (1).

(5) The transferring national officer must immediately inform the receiving officer of any amendment to a payment schedule in accordance with subsections (1) or (2).
___________
[Act 2008_002_034_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


35. Transfers made in error

(1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error is regarded as not legally due to that province, municipality or public entity, as the case may be.

(2) A transfer contemplated in subsection (1) must be recovered, without delay, by the responsible transferring national officer.

(3) Despite subsection (2), the National Treasury may instruct that the recovery contemplated in subsection (2) be effected by set-off against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule.
___________
[Act 2008_002_035_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


36. Allocations not listed in Schedules

(1) An allocation, other than a re-allocation referred to in section 27, not listed in the Schedules referred to in sections 7 and 8 may only be made in terms of section 6(3).

(2) The National Treasury must publish the allocations and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality.
___________
[Act 2008_002_036_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


37. Allocations in emergency situations

(1) Despite anything to the contrary contained in this Act or any other law, to defray expenditure of an exceptional nature which cannot, without serious prejudice to the public interest, be postponed to a future appropriation of funds-

(a) the Minister may, in accordance with section 16 of the Public Finance Management Act and subject to conditions, make an allocation to a province or municipality from the National Revenue Fund; and

(b) the MEC for Finance in a province may, in accordance with section 25 of the Public Finance Management Act and subject to conditions, make an allocation to a municipality from the Provincial Revenue Fund.

(2) The relevant treasury must publish any allocation and the conditions subject to which the allocations were made, if any, in the Gazette.
___________
[Act 2008_002_037_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


38. Implementation of changes to power or function of municipality

Despite anything to the contrary contained in any law, the effective date of any changes to the powers and functions of a municipality effected in terms of section 84(3) or 85 of the Municipal Structures Act that impacts on the allocations made under this Act take effect at the commencement of the Division of Revenue Act for the next financial year only.
___________
[Act 2008_002_038_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


39. Preparations for next financial year and 2010/11 municipal financial year

(1)

(a) The receiving officer of an Infrastructure Grant to Provinces must, by 30 June 2008, submit detailed infrastructure plans in a format determined by the National Treasury, to the provincial treasury.

(b) The infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2010/11 financial year as set out in column B of Schedule 4.

(c) The provincial treasury must-

(i) review the infrastructure plans of all receiving officers, and must assess the extent to which those plans are aligned to the Integrated Development Plan of each affected municipality, and submit the integrated plans to the National Treasury by 29 August 2008, together with the provincial budget submission;

(ii) ensure that the infrastructure budgets of the receiving departments include an allocation for project design and initiation of procurement for projects to be implemented in the next financial year and the 2010/11 financial year, and that infrastructure budgets are aligned with cash flow requirements of the planned projects in a given year; and

(iii) ensure that the infrastructure budgets of the receiving departments make adequate provision for operations and maintenance associated with newly constructed or upgraded infrastructure.

(2)

(a) The receiving officer of a Municipal Infrastructure Grant must, by 29 August 2008, submit a detailed infrastructure plan to the transferring national officer for the next financial year and the 2010/11 financial year.

(b) The infrastructure plan referred to in paragraph (a) must address those matters and be in a format determined by the transferring national officer with the concurrence of the National Treasury.

(c) Different matters and formats may be determined for different kinds of municipalities, which may be defined either in relation to the capacity of municipalities, categories, types or budgetary size of municipalities or in any other appropriate manner.

(3)

(a) The receiving officer of an Integrated Housing and Human Settlement Development allocation must, using the envisaged conditional allocations to that province for the next financial year and the 2010/11 financial year as set out in Column B of Schedule 5, by 1 October 2008-

(i) agree the provisional allocations and the projects to be funded from that allocations in the next financial year and the 2010/11 financial year with each municipality identified by the transferring national officer in consultation with the National Treasury; and

(ii) submit to the transferring national officer-

(aa) the provisional allocations referred to in subparagraph (i);

(bb) the prioritised projects referred to in subparagraph (i) listed per municipality to be funded from the allocations for the next financial year and the 2010/11 financial year; and

(cc) a housing development plan indicating how the projects referred to in paragraph (ii) gives effect to the Integrated Development Plan of each municipality.

(b) The National Treasury may identify the municipalities referred to in paragraph (a)(i) if the transferring national officer has not done so by 1 August 2008.

(c) Where a municipality and receiving officer cannot agree on the allocations and projects referred to in subsection (3)(a), the receiving officer must request the transferring national officer to facilitate agreement.

(d) The transferring national officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request.

(e) Any proposed amendment or adjustment of the allocations published in terms of section 31 must be agreed with the relevant municipality, transferring national officer and the National Treasury prior to the submission of the allocations referred to in paragraph (a)(ii).

(4)

(a) The transferring national officer of a conditional allocation, using the envisaged conditional allocations for the next financial year and the 2010/11 financial year as set out in Column B of the Schedules to this Act, must, by 31 July 2008 submit to the National Treasury for approval-

(i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year;

(ii) any amendments to the envisaged allocations for each province or municipality set out in column B of the Schedules in respect of existing conditional allocations; and

(iii) the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury.

(b) Any proposed amendment or adjustment of the allocation criteria of an existing conditional allocation from the financial year to the next financial year must be agreed with the National Treasury prior to the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii).

(c)

(i) The final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) must be submitted to the National Treasury by 8 December 2008.

(ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 8 December 2008, the National Treasury may make recommendations on appropriate allocations, taking into consideration the envisaged allocations for the next financial year.

(4) The National Treasury may, in preparation for the next financial year, instruct transferring national officers, receiving officers and municipalities to submit to it such plans and information for any conditional allocation as it may determine at specified times prior to the start of the next financial year.
___________
[Act 2008_002_039_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


40. Expenditure prior to commencement of Division of Revenue Act, 2009

Despite sections 3(2), 7(2) and 8(2), if the annual Division of Revenue Act for the next financial year has not commenced before or on 1 April 2009, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of sections 3(1), 7(1) and 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund.
___________
[Act 2008_002_040_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

 
CHAPTER 6. GENERAL

41. Allocations by public entities to provinces or municipalities

The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation must disclose in its financial statements the purpose and amount of each such grant, sponsorship or donation received.
___________
[Act 2008_002_041_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


42. Liability for costs incurred in violation of principles of co- operative governance and intergovernmental relations

(1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation.

(2) In the event that a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful.

(3) The amount of any such fruitless and wasteful expenditure must, in terms of a prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the requirements of subsection (1).
___________
[Act 2008_002_042_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


43. Unauthorised and irregular expenditure

(1) The following transfers constitute unauthorised expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be, where relevant:

(a) A transfer prohibited in terms of section 24(2) of this Act; or

(b) a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account, or, in respect of provinces, a corporation for public deposits account.

(2) Any transfer made or spending of an allocation in contravention of this Act constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act.
___________
[Act 2008_002_043_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


44. Financial misconduct

(1) Despite anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act constitutes financial misconduct.

(2) Section 84 of the Public Finance Management Act and section 171(4) of the Municipal Finance Management Act apply in respect of financial misconduct in terms of subsection (1).
___________
[Act 2008_002_044_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


45. Delegations and assignments

(1) The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act and assign any of the duties imposed on the National Treasury in terms of this Act, to an official of the National Treasury.

(2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury-

(a) is subject to any limitations or conditions that the Minister may impose;

(b) may authorise that official to subdelegate, in writing, the delegated power or assigned duty to another National Treasury official; and

(c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty.

(3) The Minister may confirm, vary or revoke any decision taken by an official as a result of a delegation, subject to any rights that may have vested as a consequence of the decision.
___________
[Act 2008_002_045_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


46. Exemptions

(1) The National Treasury may, on written application by a transferring national officer, exempt such officer in writing from complying with a provision of this Act.

(2) Any exemption granted in terms of subsection (1) must set out the period and conditions, if any, to which it is subject and must be published in the Gazette.
___________
[Act 2008_002_046_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


47. Regulations

The Minister may, by notice in the Gazette, make regulations regarding-

(a) anything which must or may be prescribed in terms of this Act; and

(b) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act.
___________
[Act 2008_002_047_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


48. Repeal of laws

(1) Subject to subsection (2), the Division of Revenue Act, 2007 (Act No. 1 of 2007), is hereby repealed.

(2) The repeal of the Division of Revenue Act, 2007, does not affect any duty or obligation set out in that Act, the execution of which is still outstanding.
___________
[Act 2008_002_048_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*


49. Short title and commencement

This Act is called the Division of Revenue Act, 2008, and takes effect on 1 April 2008 or the date of publication thereof by the President in the Gazette, whichever is the later date.
___________
[Act 2008_002_049_20080401 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904,
unless the exception in Act 2008_002_038_20080401 applies]*

SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT [s3; s6]

Spheres of Government Column A Column B
2008/09 Allocation Forward Estimates
2009/10 2010/11
R'000 R'000 R'000
National1,2 386 830 244 425 984 130 462 167 873
Provincial 199 376 977 225 466 314 246 306 198
Local 24 888 685 30 155 606 36 196 067
TOTAL 611 095 906 681 606 050 744 670 138
1. National share includes conditional allocations to provincial and local spheres, debt service cost and the contingency reserve.
2. The direct charges for the provincial equitable share are netted out.
___________
[Act 2008_002_000
_20080401 Sch1 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
 
SCHEDULE 2. DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (AS A DIRECT CHARGE AGAINST THE NATIONAL REVENUE FUND) [s4; s36]

Province Column A Column B
2008/09 Allocation Forward Estimates
2009/10 2010/11
R'000 R'000 R'000
Eastern Cape  31 383 310  35 343 194  38 445 639
Free State  12 412 932  13 932 016  15 104 011
Gauteng  33 063 829  37 638 346  41 383 711
KwaZulu-Natal  43 245 643  49 022 008  53 678 048
Limpopo  25 934 942  29 252 084  31 868 841
Mpumalanga  16 435 956  18 562 376 20 250 300
Northern Cape  5 340 965  6 027 867  6 571 247
North West  13 820 620  15 499 746  16 790 006
Western Cape  17 738 780  20 188 677  22 214 395
TOTAL  199 376 977  225 466 314  246 306 198
___________
[Act 2008_002_000
_20080401 Sch2 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
 
SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY [s5]
 
Number
Municipality
National Financial Year
Column A Column  B
2008/09 Forward Estimates
Allocation 2009/10 2010/11
R'000 R'000 R'000
...


EASTERN CAPE



A
Nelson Mandela 682 450 829 237 979 735
B EC101  Camdeboo  17 323  21 633  26 848
EC102  Blue Crane Route  18 501  23 076  28 610
EC103  Ikwezi  6 969  8 646  10 673
EC104  Makana  32 413  40 476  50 232
EC105  Ndlambe  26 806  33 480  41 554
EC106  Sundays River Valley  15 208  18 925  23 420
EC107  Baviaans  7 234  8 986  11 105
EC108  Kouga  23 727  29 748  37 036
EC109  Koukamma  13 363  16 682  20 696
DC10  Cacadu District Municipality  57 378  63 456  68 587


Total: Cacadu Municipalities  218 921  265 108  318 761
..
B EC121  Mbhashe  46 051  57 143  70 548
EC122  Mnquma  66 083  82 141  101 554
EC123  Great Kei  13 913  17 288  21 367
EC124  Amahlathi  40 002  49 707  61 440
EC125  Buffalo City  310 257  389 903  486 349
EC126  Ngqushwa  27 238  33 818  41 772
EC127  Nkonkobe  41 861  52 020  64 302
EC128  Nxuba  9 437  11 739  14 522
DC12  Amatole District Municipality  341 446  398 251  469 159


Total: Amatole Municipalities  896 286  1 092 009  1 331 015
..
EC 131  Inxuba Yethemba  18 882  23 567  29 235
EC 132  Tsolwana  11 077  13 705  16 880
EC 133  Inkwanca  7 924  9 834  12 142
EC 134  Lukhanji  50 038  62 285  77 093
EC135  Intsika Yethu  40 724  50 441  62 182
EC 136  Emalahleni  30 036  37 235  45 935
EC 137  Engcobo  27 768  34 454  42 535
EC 138  Sakhisizwe  15 807  19 665  24 330
DC 13  Chris Hani District Municipality  178 886  220 149  270 770


Total: Chris Hani Municipalities  381 140  471 334  581 103
..
EC141  Elundini  29 796  36 943  45 580
EC142  Senqu  38 299  47 626  58 903
EC143  Maletswai  10 260  12 775  15 816
EC144  Gariep  11 174  13 923  17 248
C DC14  Ukhahlamba District Municipality  80 694  98 716  120 661


Total: Ukhahlamba Municipalities  170 223  209 983  258 207
..



() [sic]

EC151 Mbizana  44 705  55 389  68 297
EC152 Ntabankulu  24 997  30 952  38 148
EC153 Qaukeni  43 632  54 106  66 765
EC154 Port St. Johns  26 571  32 906  40 560
EC155 Nyandeni  51 832  64 362  79 509
EC156 Mhlontlo  39 873  49 500  61 137
EC157 King Sabata Dalindyebo  74 217  92 960  115 646
DC 15 O.R. Tambo District Municipality  260 795  319 027  390 008


Total: O.R Tambo Municipalities  566 621  699 203  860 071
..
B EC05b2  Umzimvubu  42 089  52 234  64 495
B EC05b3  Matatiele  42 535  52 790  65 186
C DC44  Alfred Nzo District Municipality  79 948  97 936  119 825


Total: Alfred Nzo Municipalities  164 572  202 960  249 505
..


Total: Eastern Cape Municipalities  3 080 214   3 769 833   4 578 398
..


FREE STATE


FS161  Letsemeng  23 993  29 959  37 176
FS162  Kopanong  42 962  53 662  66 608
FS163  Mohokare  24 308  30 313  37 577
DC16  Xhariep District Municipality  9 614  11 388  12 931


Total: Xhariep Municipalities  100 877  125 322  154 292
..
FS171  Naledi  17 741  22 123  27 422
FS172  Mangaung  291 774  367 948  460 236
FS173 Mantsopa  32 016  39 958  49 565
DC 17  Motheo District Municipality  124 796  143 578  152 388


Total: Motheo Municipalities  466 326  573 606  689 612
..
FS181  Masilonyana  39 184  48 910  60 675
FS182  Tokologo  20 408  25 444  31 536
FS183  Tswelopele  28 944  36 109  44 776
FS184  Matjhabeng  214 623  269 779  336 572
FS185  Nala  66 428  82 933  102 900
DC18  Lejweleputswa District Municipality  75 838  83 824  90 465


Total: Lejweleputswa Municipalities  445 425  546 999  666 925
..
FS191  Setsoto  79 416  99 133  122 986
FS192  Dihlabeng  62 998  78 687  97 667
FS193  Nketoana  37 026  46 183  57 258
FS194  Maluti-a-Phofung  159 108  199 070  247 432
FS195  Phumelela  26 274  32 763  40 610
DC19  Thabo Mofutsanyana District Municipality  47 302  53 348  59 073


Total: Thabo Mofutsanyana Municipalities  412 124  509 183  625 027
..
FS201  Moqhaka  79 807  99 744  123 868
FS203  Ngwathe  75 146  93 768  116 296
FS204  Metsimaholo  48 062  60 544  75 664
FS205  Mafube  36 720  45 809  56 803
DC20  Fezile Dabi District Municipality  103 872  116 860  123 296


Total: Fezile Dabi Municipalities  343 606  416 725  495 927
..


Total: Free State Municipalities  1 768 359  2 171 836  2 631 783
..


GAUTENG



Ekurhuleni  1 672 510  2 031 013  2 452 495

City of Johannesburg  3 038 829  3 655 318  4 259 464

City of Tshwane  1 303 064  1 499 852  1 723 285
GT02b1  Nokeng tsa Taemane  17 106  21 508  26 839
GT02b2  Kungwini  42 270  53 114  66 245
DC46  Metsweding District Municipality  21 173  23 546  25 645


Total: Metsweding Municipalities  80 549  98 169  118 729
..
GT421  Emfuleni  292 538  368 995  461 628
GT422  Midvaal  23 640  29 811  37 287
GT423  Lesedi  29 280  36 664  45 602
DC42  Sedibeng District Municipality  186 955  202 955  213 850


Total: Sedibeng Municipalities  532 412  638 425  758 367
..
GT481  Mogale City  101 826  129 269  162 546
GT482  Randfontein  45 594  57 374  71 641
GT483  Westonaria  45 210  56 882  71 018
DC48  West Rand District Municipality  123 421  143 368  151 903


Total: West Rand Municipalities  316 051  386 893  457 109
..


Total: Gauteng Municipalities  6 943 416  8 309 669  9 769 449
..


KWAZULU-NATAL


A
eThekwini  1 607 638  1 960 921  2 373 311
KZ211  Vulamehlo  14 529  18 002  22 197
KZ212  Umdoni  12 457  15 511  19 205
KZ213  Umzumbe  35 860  44 459  54 851
KZ214  uMuziwabantu  17 913  22 251  27 496
KZ215  Ezinqolweni  10 599  13 162  16 259
KZ216  Hibiscus Coast  42 816  53 822  67 151
DC21  Ugu District Municipality  131 123  158 906  192 730


Total: Ugu Municipalities  265 297  326 113  399 890
..
KZ221  uMshwathi  23 715  29 480  36 448
KZ222  uMngeni  16 945  21 287  26 545
KZ223  Mpofana  9 674  12 070  14 967
KZ224  lmpendle  9 547  11 829  14 587
KZ225  Msunduzi  176 117  222 027  277 647
KZ226  Mkhambathini  11 993  14 880  18 369
KZ227  Richmond  12 550  15 591  19 268
DC22  uMgungundlovu District Municipality  188 295  217 318  253 589


Total: uMgungundlovu Municipalities  448 836  544 482  661 420
..
KZ232  Emnambithi/Ladysmith  49 193  61 373  76 108
KZ233  Indaka  25 733  31 959  39 486
KZ234  Umtshezi  13 266  16 543  20 505
KZ235  Okhahlamba  25 971  32 268  39 880
KZ236  Imbabazane  27 647  34 329  42 406
DC23  Uthukela District Municipality  128 819  156 644  190 641


Total Uthukela Municipalities  270 628  333 116  409 026
..
KZ241  Endumeni  12 236  15 316  19 043
KZ242  Nquthu  28 124  34 904  43 099
KZ244  Msinga  27 748  34 341  42 306
KZ245  Umyoti  17 700  22 001  27 201
DC24  Umzinyathi District Municipality  85 342  104 049  126 881


Total: Umzinyathi Municipalities  171 150  210 611  258 530
..
KZ252  Newcastle  135 603  170 044  211 737
KZ253  eMadlangeni  5 750  7 103  8 738
KZ254  Dannhauser  20 226  25 093  30 975
DC25  Amajuba District Municipality  57 718  66 179  76 871


Total: Amajuba Municipalities  219 296  268 418  328 321
..
KZ261  eDumbe  15 504  19 283  23 852
KZ262  uPhongolo  25 378  31 573  39 065
KZ263  Abaqulusi  33 620  41 796  51 680
KZ265  Nongoma  29 201  36 190  44 635
KZ266  Ulundi  33 402  41 395  51 055
DC26  Zululand District Municipality  127 541  156 494  191 114


Total: Zululand Municipalities  264 645  326 731  401 401
..
KZ271  Umhlabuyalingana  21 427  26 529  32 693
KZ272  Jozini  29 006  35 936  44 310
KZ273  The Big Five False Bay  5 871  7 243  8 899
KZ274  Hlabisa  23 311  28 777  35 377
KZ275  Mtubatuba  7 156  8 893  10 992
DC27  Umkhanyakude District Municipality  84 528  104 263  127 884


Total: Umkhanyakude Municipalities  171 300  211 640  260 155
..
KZ281  Mbonambi  18 233  22 569  27 808
KZ282  uMhlathuze  88 852  111 744  139 467
KZ283  Ntambanana  8 607  10 622  13 055
KZ284  Umlalazi  34 395  42 629  52 578
JCZ285  Mthonjaneni  10 735  13 341  16 492
KZ286  Nkandla  20 635  25 525  31 433
DC28  uThungulu District Municipality  181 102  215 614  255 484


Total: uThungulu Municipalities  362 558  442 044  536 318
..
KZ291  Mandeni  28 607  35 585  44 021
KZ292  KwaDukuza  32 191  40 790  51 215
KZ293  Ndwedwe  25 709  31 841  39 250
KZ294  Maphumulo  19 876  24 633  30 382
DC29  iLembe District Municipality  120 426  143 918  172 844


Total: iLembe Municipalities  226 809  276 767  337 712
..
KZ5a1  Ingwe  20 734  25 720  31 746
KZ5a2  Kwa Sani  5 281  6 536  8 052
KZ5a4  Greater Kokstad  21 540  26 943  33 481
KZ5a5  Ubuhlebezwe  20 939  25 960  32 028
KZ5a6  Umzimkhulu  34 815  43 224  53 389
DC43  Sisonke District Municipality  100 030  122 444  149 735


Total: Sisonke Municipalities  203 338  250 827  308 431
..


Total: KwaZulu-Natal Municipalities  4 211 497  5 151 670  6 274 515
..


LIMPOPO


NP03a2  Makhuduthamaga  61 873  76 828  94 904
NP03a3  Fetakgomo  19 499  24 113  29 687
NP03a4  Greater Marble Hall  29 844  37 110  45 894
NP03a5  Elias Motsoaledi  57 241  71 109  87 874
NP03a6  Greater Tubatse  54 989  68 289  84 365
DC47  Greater Sekhukhune District Municipality  176 450  216 527  264 082


Total: Greater Sekhukhune District Municipalities  399 896  493 975  606 806
..
NP331  Greater Giyani  57 483  71 405  88 235
NP332  Greater Letaba  57 607  71 624  88 571
NP333  Greater Tzaneen  87 601  109 733  136 521
NP334  Ba-Phalaborwa  27 308  34 018  42 133
NP335  Maruleng  22 727  28 201  34 816
DC33  Mopani District Municipality  234 250  287 983  349 878


Total: Mopani Municipalities  486 976  602 965  740 154
..
NP341  Musina  13 741  17 154  21 283
NP342  Mutale  17 601  21 790  26 850
NP343  Thulamela  114 676  143 526  178 441
NP344  Makhado  104 655  131 049  162 994
DC34  Vhembe District Municipality  237 300  290 911  356 205


Total: Vhembe Municipalities  487 972  604 429  745 774
..
NP351  Blouberg  34 916  43 352  53 549
NP352  Aganang  32 311  40 032  49 360
NP353  Molemole  32 652  40 594  50 197
NP354  Polokwane  181 350  227 414  283 177
NP355  Lepelle-Nkumpi  54 006  67 103  82 936
DC35  Capricorn District Municipality  212 584  256 318  308 718


Total: Capricorn Municipalities  547 819  674 812  827 936
..
NP361  Thabazimbi  26 516  33 193  41 273
NP362  Lephalale  42 528  53 081  65 848
NP364  Mookgopong  10 955  13 679  16 975
NP365  Modimolle  26 553  33 212  41 272
NP366  Bela Bela  21 519  26 871  33 346
NP367  Mogalakwena  113 777  142 366  176 963
DC36  Waterberg District Municipality  67 436  78 867  84 868


Total: Waterberg Municipalities  309 284  381 269  460 545
..


Total: Limpopo Municipalities  2 231 947  2 757 451  3 381 214
..


MPUMALANGA


MP301  Albert Luthuli  70 901  88 310  109 364
MP302  Msukaligwa  49 619  61 954  76 878
MP303  Mkhondo  43 801  54 595  67 651
MP304  Pixley Ka Seme  39 682  49 468  61 304
MP305  Lekwa  37 477  46 846  58 181
MP306  Dipaleseng  21 156  26 363  32 660
MP307  Govan Mbeki  95 540  120 456  150 641
DC30  Gert Sibande District Municipality  197 878  227 431  239 050


Total: Gert Sibande Municipalities  556 055  675 423  795 728
..
MP311  Delmas  24 341  30 397  37 725
MP312  Emalahleni  88 061  111 445  139 789
MP313  Steve Tshwete  45 132  56 925  71 213
MP314  Emakhazeni  16 869  21 028  26 058
MP315  Thembisile  101 113  125 986  156 068
MP316  Dr JS Moroka  105 896  131 799  163 121
DC31  Nkangala District Municipality  248 018  269 884  283 449


Total: Nkangala Municipalities  629 431  747 465  877 423
..
MP321  Thaba Chweu  35 153  43 953  54 600
MP322  Mbombela  145 156  182 235  227 129
MP323  Umjindi  21 676  27 121  33 711
MP324  Nkomazi  116 185  145 369  180 686
MP325  Bushbuckridge  198 574  247 682  307 083
DC32  Ehlanzeni District Municipality  134 181  153 955  165 543


Total: Ehlanzeni Municipalities  650 925  800 314  968 751
..


Total: Mpumalanga Municipalities  1 836 411  2 223 201  2 641 903
..


NORTHERN CAPE


NC451  Moshaweng  28 306  35 157  43 439
NC452  Ga-Segonyana  28 741  35 804  44 345
NC453  Gammagara  9 624  12 043  14 971
DC45  Kgalagadi District Municipality  36 816  43 220  47 862


Total: Kgalagadi Municipalities  103 486  126 224  150 617
..
NC061  Richtersveld  5 629  6 983  8 619
NC062  Nama Khoi  15 964  19 922  24 710
NC064  Kamiesberg  5 660  7 005  8 630
NC065  Hantam  9 324  11 607  14 368
NC066  Karoo Hoogland  6 109  7 551  9 294
NC067  Khai-Ma  5 753  7 113  8 756
DC6  Namakwa District Municipality  24 150  27 068  29 038


Total: Namakwa Municipalities  72 590  87 250  103 414
..
NC071  Ubuntu  8 376  10 413  12 876
NC072  Umsobomvu  14 114  17 565  21 738
NC073  Emthanjeni  16 873  21 022  26 039
NC074  Kareeberg  5 505  6 826  8 421
NC075  Renosterberg  6 817  8 429  10 377
NC076  Thembelihle  6 461  8 004  9 870
NC077  Siyathemba  9 253  11 514  14 248
NC078  Siyancuma  15 278  19 062  23 639
DC7  Karoo District Municipality  20 251  22 742  25 091


Total: Karoo Municipalities  102 930  125 578  152 299
..
NC081  Mier  4 098  5 051  6 201
NC082  !Kai! Garib  20 611  25 810  32 102
NC083  //Khara Hais  25 084  31 408  39 061
NC084  IKheis  7 066  8 752  10 789
NC085  Tsantsabane  10 909  13 569  16 786
NC086  Kgatelopele  6 791  8 461  10 481
DC8  Siyanda District Municipality  35 313  39 303  42 837


Total: Siyanda Municipalities  109 873  132 354  158 256
..
NC091  Sol Plaatje  74 953  94 526  118 238
NC092  Dikgatlong  20 599  25 646  31 749
NC093  Magareng  13 506  16 807  20 798
NC094  Phokwane  29 679  37 058  45 984
DC9  Frances Baard District Municipality  61 860  67 888  75 879


Total: Frances Baard Municipalities  200 597  241 924  292 649
..


Total: Northern Cape Municipalities  589 476  713 331  857 235
..


NORTH WEST


NW371  Moretele  68 138  84 735  104 801
NW372  Madibeng  127 140  159 482  198 636
NW373  Rustenburg  120 647  152 241  190 522
NW374  Kgetlengrivier  19 271  24 041  29 812
NW375  Moses Kotane  104 740  130 524  161 709
DC37  Bojanala Platinum District Municipality  189 492  211 744  224 791


Total: Bojanala Platinum Municipalities  629 427  762 768  910 270
..
NW381  Ratlou  28 298  35 140  43 411
NW382  Tswaing  27 635  34 380  42 535
NW383  Mafikeng  54 530  68 447  85 295
NW384  Ditsobotla  34 760  43 299  53 626
NW385  Ramotshere Moiloa  34 613  43 021  53 186
DC38  Ngaka Modiri Moiloa District Municipality  216 811  256 902  306 484


Total: Central Municipalities  396 646  481 188  584 536
..
NW391  Kagisano  24 648  30 598  37 791
NW392  Naledi  15 713  19 595  24 291
NW393  Mamusa  14 088  17 542  21 718
NW394  Greater Taung  42 124  52 235  64 455
NW395  Molopo  5 145  6 323  7 745
NW396  Lekwa-Teemane  12 573  15 679  19 436
DC39  Bophirima District Municipality  107 037  130 329  158 748


Total: Bophirima Municipalities  221 328  272 302  334 185
..
NW401  Ventersdorp  20 949  26 119  32 373
NW402  Tlokwe  42 142  53 239  66 687
NW403  City of Matlosana  166 985  210 302  262 772
NW404  Maquassi Hills  35 007  43 695  54 207
NW405  Merafong City  81 879  104 096  131 042
DC40  Southern District Municipality  123 245  141 453  150 989


Total: Southern Municipalities  470 207  578 905  698 070
..


Total: North West Municipalities  1 717 608  2 095 162  2 527 061
..


WESTERN CAPE



City of Cape Town 1 710 485  2 006 263  2 416 935
WC011  Matzikama  15 767  19 808  24 702
WC012  Cederberg  12 993  16 227  20 140
WC013  Bergrivier  11 166  14 009  17 450
WC014  Saldanha Bay  18 143  22 915  28 698
WC015  Swartland  13 363  16 892  21 168
DC1  West Coast District Municipality  58 664  64 272  68 565


Total: West Coast Municipalities  130 096  154 124  180 723
..
WC022 Witzenberg 21 829  27 339 34 008
WC023  Drakenstein  36 541  46 746  59 132
WC024  Stellenbosch  22 124  28 501  36 249
WC025  Breede Valley  32 463  41 145  51 672
WC026  Breede River Winelands  24 801  31 071  38 659
DC2  Cape Winelands District Municipality  167 588  186 787  196 238


Total: Cape Winelands Municipalities  305 347  361 589  415 957
..
WC031  Theewaterskloof  25 681  32 229  40 158
WC032  Overstrand  19 231  24 200  30 219
WC033  Cape Agulhas  8 544  10 690  13 287
WC034  Swellendam  9 564  11 926  14 781
DC3  Overberg District Municipality  33 785  37 184  39 948


Total: Overberg Municipalities  96 804  116 229  138 393
..
WC041  Kannaland  9 473  11 782  14 573
WC042  Hessequa  13 896  17 371  21 576
WC043  Mossel Bay  21 178  26 641  33 257
WC044  George  37 048  47 099  59 290
WC045  Oudtshoorn  21 165  26 478  32 908
WC047  Bitou  12 297  15 407  19 171
WC048  Knysna  16 522  20 750  25 869
DC4  Eden District Municipality  101 621  118 271  125 799


Total: Eden Municipalities  233 200  283 800  332 444
..
WC051  Laingsburg  4 313  5 314  6 522
WC052  Prince Albert  4 826  5 957  7 323
WC053  Beaufort West  13 701  17 072  21 149
DC5  Central Karoo District Municipality  10 986  13 106  15 062


Total: Central Karoo Municipalities  33 825  41 449  50 057
..


Total: Western Cape Municipalities  2 509 758  2 963 453  3 534 510
..


National Total  24 888 685  30 155 606  36 196 067
___________
[Act 2008_002_000
_20080401 Sch3 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
 
SCHEDULE 4. ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS [s1; s7; s8; s9; s11; s13; s14; s15; s22; s23; s24; s25; s26; s31; s33; s34; s39]

Vote Name of allocation Purpose Type of allocation Province
National Financial Year





Column A Column  B





2008/09 Forward Estimates





Allocation 2009/10 2010/11





R'000 R'000 R'000
..
Agriculture (Vote 23) Comprehensive Agricultural Support Programme Grant To expand the provision of agricultural support services, and promote and facilitate agricultural development by targeting beneficiaries of the Land and Agrarian Reform programmes. General conditional allocation to provinces Eastern Cape  90 018  105 729  127 384
Free State  49 089  57 676  69 489
Gauteng  25 329  29 729  35 818
KwaZulu-Natal  88 037  103 443  124 629
Limpopo  81 103  95 293  114 810
Mpumalanga  53 019  62 272  75 026
Northern Cape  36 807  43 246  52 103
North West  68 432  80 390  96 855
Western Cape  43 084  50 632  61 001
TOTAL  534 918  628 410  757 115
..
Health (Vote 14) (a) Health Professions Training and Development Grant  Support provinces to fund costs associated with training of health professionals; development and recruitment of medical specialists in under-served provinces; and support and strengthen undergraduate and post graduate teaching and training processes in health facilities. Nationally assigned function to provinces Eastern Cape  140 641  151 362  160 444
Free State  102 000  110 755  117 400
Gauteng  610 828  614 812  651 701
KwaZulu-Natal  212 092  222 425  235 771
Limpopo  79 834  88 759  94 085
Mpumalanga  59 935  71 839  76 149
Northern Cape  45 278  58 304  61 802
North West  68 977  78 608  83 324
Western Cape  356 414  362 935  384 711
TOTAL  1 675 999  1 759 799  1 865 387
..

(b) National Tertiary Services Grant To compensate provinces for the supra-provincial nature of tertiary services provision and spill over effects; and to provide strategic funding to enable provinces to plan, modernise, rationalise and transform the tertiary hospital service delivery platform in line with national policy objectives including improving access and equity. Nationally assigned function to provinces Eastern Cape  468 088  507 595  550 750
Free State  545 350  595 685  651 410
Gauteng  2 186 619  2 319 920  2 531 965
KwaZulu-Natal  903 297  980 406  1 090 250
Limpopo  150 168  176 325  255 097
Mpumalanga  66 621  81 117  90 858
Northern Cape  152 120  172 618  223 776
North West  117 317  133 932  177 595
Western Cape  1 486 054  1 566 333  1 731 376
TOTAL  6 075 634  6 533 931  7 303 077
..
National Treasury (Vote 7) Infrastructure Grant to Provinces To help accelerate construction, maintenance, upgrading provinces and rehabilitation of new and existing infrastructure in education, roads, health and agriculture; to enhance the application of labour intensive methods in order to maximise job creation and skills development as encapsulated in the EPWP guidelines; and to enhance capacity to deliver infrastructure. General conditional allocation to provinces Eastern Cape  1 317 909  1 597 485  1 827 967
Free State  569 278  689 559  788 494
Gauteng  606 206  740 683  854 294
KwaZulu-Natal  1 560 290  1 895 075  2 172 843
Limpopo  1 076 297  1 305 175  1 494 121
Mpumalanga  572 244  694 144  794 875
Northern Cape  390 161  473 404  542 252
North West  641 035  776 334  887 553
Western Cape  513 287  624 848  718 068
TOTAL  7 246 707  8 796 707  10 080 467
___________
[Act 2008_002_000
_20080401 Sch4 (1st occurring) unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

...

SCHEDULE 4. ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS [s1; s7; s8; s9; s11; s13; s14; s15; s22; s23; s24; s25; s26; s31; s33; s34; s39]

Vote Name of allocation Purpose
National Financial Year



Column A Column  B



2008/09 Forward Estimates



Allocation 2009/10 2010/11



R'000 R'000 R'000
...
Provincial and Local Government (Vote 29) Municipal Infrastructure Grant To supplement capital finance for basic municipal infrastructure for poor households, micro enterprises and social institutions. 8 657 090  10 330 230 11 678 044


TOTAL  8 657 090  10 330 230 11 678 044
___________
[Act 2008_002_000
_20080401 Sch4 2nd occurring unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
 
SCHEDULE 5. SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES [s7; s12; s10; s24; s31; s33; s34; s39]

Vote Name of allocation Purpose Type of allocation Province
National Financial Year





Column A Column  B





2008/09 Forward Estimates





Allocation 2009/10 2010/11





R'000 R'000 R'000
...
Agriculture (Vote 23) Land Care Programme Grant: Poverty Relief and Infrastructure Development To optimise productivity and sustainable use of natural resources to ensure greater productivity, food security, job creation and better quality of life for all. Conditional allocation Eastern Cape  7 345  8 227  8 721
Free State  3 428  4 113  4 360
Gauteng  3 428  3 599  3 815
KwaZulu-Natal  7 345  8 227  8 721
Limpopo  8 325  7 713  8 176
Mpumalanga  4 407  4 627  4 904
Northern Cape  6 366  5 656  5 995
North West  4 897  6 170  6 540
Western Cape  3 428  3 085  3 270
TOTAL  48 969  51 417  54 502
..
Arts and Culture (Vote 12) Community Library Services Grant To enable communities to gain access to knowledge and information that will improve their social, economic and political situation.  Conditional allocation Eastern Cape  42 588  55 516  62 239
Free State  30 927  40 315  45 197
Gauteng  35 321  46 043  51 619
KwaZulu-Natal  26 195  34 146  38 282
Limpopo  42 926  55 956  62 733
Mpumalanga  42 926  55 956  62 733
Northern Cape  45 123  58 820  65 944
North West  40 560  52 872  59 275
Western Cape  31 434  40 976  45 938
TOTAL  338 000  440 600  493 960
..
Education (Vote 13) (a) Further Education and Training College Sector Recapitalisation Grant The FET recapitalisation programme seeks to increase the number of students enrolled in high priority skills vocational programmes that lead to higher education or employment by providing the essential infrastructure, equipment, learning material and human resources required to deliver skills programmes.
Eastern Cape  115 506  -
Free State  52 200  -
Gauteng  167 156  -
KwaZulu-Natal  162 974  -
Limpopo  111 646  -
Mpumalanga  39 099  -
Northern Cape  7 620  -
North West  61 494  -
Western Cape  77 305  -
TOTAL  795 000  -
...

(b) HIV and Aids (Life Skills Education) Grant To coordinate and support the structured integration of life skills and HIV and Aids programmes across all learning areas in the school curriculum.  Conditional allocation Eastern Cape  28 542  30 168  32 156
Free State  9 800  10 341  10 719
Gauteng  23 886  25 253  27 078
KwaZulu-Natal  37 610  39 765  42 686
Limpopo  24 495  25 882  27 454
Mpumalanga  13 848  14 626  15 420
Northern Cape  3 648  3 828  3 573
North West  12 229  12 912  13 539
Western Cape  13 847  14 626  15 420
TOTAL  167 905  177 401  188 045
...

(c) National School Nutrition Programme Grant To contribute to enhanced Conditional learning capacity through allocation school feeding.  Conditional allocation Eastern Cape  339 816  390 321  504 846
Free State  82 498  94 758  122 562
Gauteng  172 111  197 691  255 696
KwaZulu-Natal  376 435  432 381  559 247
Limpopo  252 901  290 488  375 721
Mpumalanga  136 606  156 908  202 947
Northern Cape  48 483  54 500  68 144
North West  103 144  118 473  153 235
Western Cape  71 109  81 678  105 642
TOTAL  1 583 103  1 817 198  2 348 040
...
Health (Vote 14) (a) Comprehensive HIV and Aids Grant To enable the health sector to develop an effective response to HIV and Aids; and to support the implementation of the National Operational Plan for Comprehensive HIV and Aids treatment and care.  Conditional allocation Eastern Cape  300 522  380 897  463 750
Free State  189 630  222 648  305 299
Gauteng  541 119  715 850  793 281
KwaZulu-Natal  629 694  828 174  927 793
Limpopo  234 410  275 226  376 877
Mpumalanga  151 849  187 928  241 561
Northern Cape  91 444  107 365  146 850
North West  205 288  264 922  309 710
Western Cape  241 467  293 176  421 636
TOTAL  2 585 423  3 276 186  3 986 757
...

(b) Forensic Pathology Services Grant To continue the development and provision of a comprehensive Forensic Pathology Service following the shift of this function to the health sector from the South African Police Service (SAPS) in all provinces.  Conditional allocation Eastern Cape  58 129  61 214  69 345
Free State  31 198  32 855  37 218
Gauteng  77 472  81 584  92 421
KwaZulu-Natal  127 757  134 538  152 406
Limpopo  33 457  35 233  39 913
Mpumalanga  42 003  44 233  50 107
Northern Cape  19 169  20 187  22 868
North West  22 158  23 334  26 433
Western Cape  55 535  58 484  66 251
TOTAL  466 878  491 662  556 962
...

(c) Hospital Revitalisation Grant To provide funding to enable provinces to plan, manage, modernise, rationalise and transform the infrastructure, health technology, monitoring and evaluation of hospitals; and to transform hospital management and improve quality of care in line with national policy objectives. Conditional allocation Eastern Cape  282 288  226 276  325 810
Free State  202 753  232 681  312 500
Gauteng  718 312  745 500  785 503
KwaZulu-Natal  285 666  422 907  432 608
Limpopo  248 540  196 233  305 954
Mpumalanga  244 322  299 499  337 364
Northern Cape  246 364  328 890  405 500
North West  254 030  242 800  310 500
Western Cape  400 388  387 010  420 965
TOTAL  2 882 663  3 081 796  3 636 704
...
Housing (Vote 26) Integrated Housing and Human Settlement Development Grant To provide for the facilitation of a sustainable housing development process by laying down general principles applicable to housing development in all spheres of government through the Division of Revenue Act.  Conditional allocation Eastern Cape  1 251 018  1 510 127  1 865 963
Free State  772 410  907 708  1 093 849
Gauteng  2 579 973  3 004 847  3 569 998
KwaZulu-Natal  1 575 586  1 891 016  2 353 255
Limpopo  783 247  939 677  1 168 678
Mpumalanga  629 210  749 963  923 644
Northern Cape  161 312  199 332  258 638
North West  896 102  1 037 154  1 219 807
Western Cape  1 203 984  1 490 999  1 768 840
TOTAL  9 852 842  11 730 823  14 222 672
...
Public Works (Vote 5) Devolution of Property Rate Funds Grant To facilitate the transfer of property rates expenditure responsibility to provinces; and to enable provincial accounting officers to be fully accountable for their expenditure and payment of provincial property rates.  Conditional allocation Eastern Cape  119 638  134 061  147 467
Free State  125 066  140 144  154 158
Gauteng  155 265  173 983  191 381
KwaZulu-Natal  210 846  236 264  259 891
Limpopo  12 294  13 776  15 154
Mpumalanga  36 000  40 340  44 374
Northern Cape  24 094  26 998  29 698
North West  58 995  66 107  72 718
Western Cape  147 127  164 865  181 351
TOTAL  889 325  996 538  1 096 192
...
Sport and Recreation South Africa (Vote 17) Mass Sport and Recreation Participation Programme Grant To promote sport and recreation activities in communities and schools through mass participation and sport development. Conditional allocation Eastern Cape  44 895  62 765  66 531
Free State  20 355  26 591  28 186
Gauteng  44 978  63 834  67 664
KwaZulu-Natal  59 735  85 148  90 256
Limpopo  28 241  52 023  45 604
Mpumalanga  21 823  29 870  31 663
Northern Cape  18 722  12 686  21 927
North West  24 083  31 096  34 022
Western Cape  27 168  38 237  40 532
TOTAL  290 000  402 250  426 385
...
Transport (Vote 33) Gautrain Rapid Rail Link Grant To provide for national government funding contribution over a period of five years to the Gauteng Provincial Government for the construction of a fully integrated Gautrain Rapid Rail network. Conditional allocation Gauteng  3 265 993  2 507 211  317 526
TOTAL  3 265 993  2 507 211  317 526
___________
[Act 2008_002_000
_20080401 Sch5 (1st occurring) unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
 
SCHEDULE 5. FURTHER EDUCATION AND TRAINING COLLEGE SECTOR RECAPITALISATION GRANT [s7; s12; s10; s24; s31; s33; s34; s39]

Vote Name of allocation Purpose Further Education and Training Colleges
National Financial Year




Column A Column  B




2008/09 Forward Estimates




Allocation 2009/10 2010/11




R'000 R'000 R'000
...
Education (Vote 13) Further Education and Training College Sector Recapitalisation Grant Eastern Cape Buffalo City  14 880  -
E Cape Midlands  17 490  -
Ikhala College  18 830  -
Ingwe College 14 256  -
King Hintsa College 14 000  -
King Sabata College 11 110  -
Lovedale College 9 760  -
Port Elizabeth College 15 180  -
TOTAL  115 506  -
..


Free State Flavius Mareka College   10 570  -
Goldfields College 11 530  -
Maluti College  16 100  -
Motheo College 14 000  -
TOTAL  52 200  -
...


Gauteng Central Johannesburg  20 460  -
Ekhuruleni West  21 590  -
Ekhuruleni East  25 700  -
Sedibeng  19 900  -
South West College 19 530  -
Tshwane South 27 437  -
Tshwane North 25 216  -
Western College 7 323  -
TOTAL 167 156  -
...


KwaZulu-Natal Coastal College  18 000  -
Elangeni College  20 715  -
Esayidi College  20 659  -
Majuba College  16 100  -
Mnambithi College 13 530  -
Mthashana College  18 180  -
Thekwini College 13 400  -
Umfolozi College  21 000  -
Umgungundlovu College 21 390  -
TOTAL 162 974  -
...


Limpopo Capricorn College  28 650  -
Lephalale College  9 880  -
Letaba College  13 490  -
Mopani College  19 901  -
Sekhukhune College  19 950  -
Vhembe College  3 495  -
Waterberg College 16 280  -
TOTAL 111 646  -
...


Mpumalanga Ehlanzani College  12 009  -
Gert Sibande College 15 190  -
Nkangala College 11 900  -
TOTAL  39 099  -
...


Northern Cape Rural College 5 000  -
Urban College 2 620  -
TOTAL 7 620  -
...


North West Orbit College 20 007  - -
Taletso College 14 670  -
Vuselela College 26 817  -
TOTAL 61 494  -
...


Western Cape Boland College 14 140  - -
Cape Town College  6 425  -
False Bay College 15 520  -
Northlink College  9 850  -
South Cape College 18 300  -
West Coast College 13 070  -
TOTAL 77 305  -
___________
[Act 2008_002_000
_20080401 Sch5 (2nd occurring) unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
  
SCHEDULE 5. MASS SPORT AND RECREATION PARTICIPATION PROGRAMME GRANT [s7; s12; s10; s24; s31; s33; s34; s39]

Vote Name of allocation Purpose Type of allocation Province
National Financial Year





Column A Column  B





2008/09 Forward Estimates





Allocation 2009/10 2010/11





R'000 R'000 R'000
...
Sport and Recreation South Africa (Vote 17) Legacy To promote sport and recreation activities in communities and schools through mass participation and sport development.  Conditional allocation Eastern Cape  13 430  29 652  31 431
Free State  5 961  12 307  13 045
Gauteng  13 797  30 342  32 162
KwaZulu-Natal  17 319  39 170  41 519
Limpopo  11 375  27 015  26 169
Mpumalanga  6 091  13 880  14 713
Northern Cape  2 094  2 408  5 020
North West  6 640  14 685  15 567
Western Cape  8 293  17 791  18 859
TOTAL 85 000  187 250  198 485
..

School Sport Mass Participation Programme

Eastern Cape  15 800  17 046  18 069
Free State  7 013  7 075  7 499
Gauteng  16 232  17 443  18 489
KwaZulu-Natal  20 376  22 517  23 868
Limpopo  8 382  10 528  9 743
Mpumalanga  7 166  7 978  8 458
Northern Cape  7 463  6 243  8 034
North West  7 812  8 442  8 949
Western Cape  9 756  10 228  10 841
TOTAL  100 000  107 500  113 950
..

Siyadlala To promote sport and recreation activities in communities and schools through mass participation and sport development. Conditional allocation Eastern Cape  15 665  16 067  17 031
Free State 7 381  7 209  7 642
Gauteng  14 949  16 049  17 013
KwaZulu-Natal  22 040  23 461  24 869
Limpopo  8 484  14 480  9 692
Mpumalanga  8 566  8 012  8 492
Northern Cape  9 165  4 035  8 873
North West  9 631  7 969  9 506
Western Cape  9 119  10 218  10 832
TOTAL  105 000  107 500  113 950
___________
[Act 2008_002_000
_20080401 Sch5 (3rd occurring) unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

SCHEDULE 6. SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES [s8; s10; s18]

Vote Name of allocation Purpose
National Financial Year



Column A Column  B



2008/09 Forward Estimates



Allocation 2009/10 2010/11



R'000 R'000 R'000

RECURRENT GRANTS




Provincial and Local Government (Vote 29) Municipal Systems Improvement Programme Grant To assist municipalities in building in-house capacity to perform their functions and stabilise institutional and governance systems. 200 000 200 000 212 000
National Treasury (Vote 7) Local Government Financial Management Grant To promote and support reforms in financial management by building the capacity in municipalities to implement the Municipal Finance Management Act. 180 000  299 990  364 589
Water Affairs and Forestry (Vote 34) Water Services Operating Subsidy Grant To subsidise water schemes owned and/or operated by the department or by other agencies on behalf of the department and transfer these to local government.  861 467  855 000  570 000
Sport and Recreation SA (Vote 17) 2010 World Cup Host City Operating Grant To assist host cities with the operational response associated with the hosting of the 2009 Confederations Cup and the 2010 FIFA World Cup competition. 488 000  196 000


TOTAL 1 241 467  1 842 990  1 342 589

INFRASTRUCTURE GRANTS




Minerals and Energy (Vote 28) Integrated National Electrification Programme (Municipal) Grant To implement the Programme by providing capital subsidies to municipalities to address the electrification backlog of permanently occupied residential dwellings, the installation of bulk infrastructure and rehabilitation and refurbishment of electricity infrastructure in order to improve quality of supply. 595 637  897 008  950 828
National Treasury (Vote 7) Neighbourhood Development Partnership Grant To provide municipalities with capital subsidies for property developments in townships and new residential neighbourhoods that include the construction or upgrading of community facilities, and where appropriate, attract private sector funding and input.  407 015  700 000  1 000 000
Transport (Vote 33) Public Transport Infrastructure and Systems Grant To provide for accelerated planning, establishment, construction and improvement of new and existing public transport and non-motorised transport infrastructure and systems.  3 170 000  2 325 000  4 464 500
Sport and Recreation SA (Vote 17) 2010 FIFA World Cup Stadiums Development Grant To fund the design and construction of new designated stadiums or the design and upgrading of designated existing stadiums and supporting bulk services infrastructure in the World Cup Host Cities. 2 895 000  1 400 000  100 000


TOTAL 7 067 652  5 322 008  6 515 328
___________
[Act 2008_002_000
_20080401 Sch6 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*
 
SCHEDULE 7. ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES [s1; s8; s10; s27; s29]

Vote Name of allocation Purpose
National Financial Year



Column A Column  B



2008/09 Forward Estimates



Allocation 2009/10 2010/11



R'000 R'000 R'000
..
National treasury (Vote 7)- (a) Local Government Financial Management Grant To promote and support reforms in financial management by building the capacity in municipalities to implement the Municipal Finance Management Act.  50 000 - -
(b) Neighbourhood Development Partnership Grant To provide municipalities with technical assistance to develop appropriate project proposals for property developments in townships and new residential neighbourhoods that include the construction or upgrading of community facilities, and where appropriate, attract private sector funding and input. 122 985  170 000  49 000
Minerals and Energy (Vote 28) (a) Integrated National Electrification Programme (Eskom) Grant To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to Eskom to address the electrification backlog of permanently occupied residential dwellings, the installation of bulk infrastructure and rehabilitation of electrification infrastructure.  1 150 758  1 420 770  1 649 309
(b) Backlogs in the Electrification of Clinics and Schools Grant To implement the Programme (INEP) by Electrification of providing capital subsidies to Eskom in order to address the electrification backlog of schools and clinics. 90 000  150 000  -
Water Affairs and Forestry (Vote 34) (a) Water Services Operating Subsidy Grant To subsidise water schemes owned and/or operated by the department or by other agencies on behalf of the department and transfer these to local government. 269 040  -
(b) Regional Bulk Infrastructure Grant To develop regional bulk infrastructure for water supply to supplement water treatment works at resource development and link such water resource development with the local bulk and local distribution networks on a regional basis cutting across several local municipal boundaries. In the case of sanitation to supplement regional bulk collection as well as regional waste water treatment works.  450 000  650 000  689 000
(c) Backlogs in Water and Sanitation at Clinics and Schools Grant To eradicate the water supply and sanitation backlog of all clinics by 2008 and that of all schools by 2009. 210 000  350 000  -


TOTAL 2 342 783  2 740 770  2 387 309
___________
[Act 2008_002_000
_20080401 Sch7 unamended wef 2008/04/01 (being defined as the later date of either 2008/04/01 or the date of publiciton of Act 2008_002_000_20080401) ito GG20080401_30904, unless the exception in Act 2008_002_038_20080401 applies]*

Copyright Rita V. Felgate 2020