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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 5 of 2002

Long title


To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2002/2003 financial year; to provide for reporting requirements for allocations pursuant to such division; to provide for the withholding and the delaying of payments; to provide for liability for costs incurred in litigation in violation of the principles of co-operative governance and intergovernmental relations; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

PREAMBLE
1. Definitions

PART I. OBJECTS OF ACT
2. Promoting co-operative governance in intergovernmental budgeting

PART II. EQUITABLE SHARE ALLOCATIONS
3. Equitable division of revenue raised nationally among spheres of government
4. Equitable division of provincial share among provinces
5. Equitable share for local government
6. Shortfalls and excess revenue

PART III. OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
7. General norms and standards for all allocations
8. Transfers to public entities
9. Transfers not listed in Schedules10. Provincial infrastructure allocation
10. Provincial infrastructure allocation
11. Municipal infrastructure allocations
12. Transfer of assets to municipalities
13. Municipal capacity building allocations

PART IV. DUTIES OF ACCOUNTING OFFICERS AND TREASURIES
14. Duties of transferring national officer
15. Duties of transferring provincial officer
16. Duties of receiving officer
17. Duties of provincial treasury
18. Annual report and financial statements

PART V. DUTIES OF DIRECTOR-GENERAL AND AUDITOR-GENERAL
19. Duties of Director-General
20. Duties of Auditor-General

PART VI. GENERAL
21. Delaying of payments
22. Withholding of payments
23. Reallocation of allocations between municipalities
24. Spending in terms of purpose and subject to conditions
25. Transfers made in error
26. Transfers to municipalities with weak administrative capacity
27. Funds to follow transfer of functions
28. Amendment of payment schedule and transfer mechanism
29. Exemptions by National Treasury
30. Non-compliance with this Act constituting financial misconduct
31. Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations
32. Acts performed before this Act took effect
33. Regulations
34. Repeal of law
35. Short title
Sch. 1.  SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT
Sch. 2.  SCHEDULE 2. DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (AS A DIRECT CHARGE AGAINST THE NATIONAL REVENUE FUND)
Sch. 3.  SCHEDULE 3. GENERAL AND NATIONALLY ASSIGNED FUNCTION ALLOCATIONS TO PROVINCES
Sch. 4.  SCHEDULE 4. ALLOCATIONS TO PROVINCES
Sch. 5.  SCHEDULE 5. RECURRENT ALLOCATIONS TO LOCAL GOVERNMENT
Sch. 5.  SCHEDULE 5. INFRASTRUCTURE ALLOCATIONS TO LOCAL GOVERNMENT
Sch. 6.  SCHEDULE 6. GRANT-IN-KIND / INDIRECT ALLOCATIONS TO PROVINCES
Sch. 6.  SCHEDULE 6. ALLOCATIONS-IN-KIND / INDIRECT TRANSFERS TO LOCAL GOVERNMENT

Legislation Text Access Point

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