SECTION |
TITLE |
|
PREAMBLE
|
| ARRANGEMENT OF SECTIONS
|
| CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
|
1. |
Interpretation
|
2. |
Objects of Act
|
| CHAPTER 2. EQUITABLE SHARE ALLOCATIONS |
3. |
Equitable division of revenue raised nationally among spheres of government
|
4. |
Equitable division of provincial share among provinces
|
5. |
Equitable division of local government share among municipalities |
6. |
Shortfalls and excess revenue
|
| CHAPTER 3. 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 officers in respect of Schedule 4 to 7 allocations |
9. |
Duties of transferring officer in respect of Schedule 4 allocations
|
10. |
Duties of transferring officer in respect of Schedule 5 or 6 allocations
|
11. |
Duties of receiving officer in respect of Schedule 4 allocations
|
12. |
Duties of receiving officer in respect of Schedule 5 or 7 allocations
|
13. |
Duties of receiving officer in respect of infrastructure conditional allocations to provinces |
14. |
Duties in respect of annual financial statements and annual reports for 2021/22
|
| Part 3. Matters relating to Schedule 4 to 7 allocations
|
15. |
Publication of allocations and frameworks
|
16. |
Expenditure in terms of purpose and subject to conditions
|
17. |
Withholding of allocations |
18. |
Stopping of allocations
|
19. |
Reallocation of funds
|
20. |
Conversion of allocations
|
21. |
Unspent conditional allocations
|
| CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
|
22. |
Payment requirements |
23. |
Amendment of payment schedule
|
24. |
Transfers made in error or fraudulently
|
25. |
New allocations during financial year and Schedule 7 allocations
|
26. |
Preparations for 2022/23 financial year and 2023/24 financial year
|
27. |
Transfers before commencement of Division of Revenue Act for 2022/23 financial year
|
| CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY| |
28. |
Duties of municipalities
|
29. |
Duties and powers of provincial treasuries
|
30. |
Duties and powers of National Treasury |
| CHAPTER 6. GENERAL
|
31. |
Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations |
32. |
Irregular expenditure
|
33. |
Financial misconduct
|
34. |
Delegations and assignments
|
35. |
Departures
|
36. |
Regulations
|
37. |
Transitional measures for municipal election in 2021
|
38. |
Repeal of laws and
|
39. |
Short title and commencement |
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. DETERMINATION OF EACH
MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE
OF REVENUE RAISED NATIONALLY [s1, s5] |
Sch.4. |
SCHEDULE 4. [s1, s7, s8, s9, s11, s14, s17, s18, s19, s22, s23, s25, s29, s32, s37] Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets Part B Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budget |
Sch. 5. |
SCHEDULE 5. [s1, s7,. s8, s10, s12, s14, s15, s16, s20, s25, s29, s32] Part A Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities
|
Sch.6. |
SCHEDULE 6. [s1, s2, s7, s8, s10, s15, s16, s19, s20, s25] Part A Allocations-in-kind to provinces for designated special programmes Part B Allocations-in-kind to municipalities for designated special programmes
|
Sch.7. |
SCHDULE 7. [s7, s8, s20 , s25] Part A Allocations to provinces for immediate disaster response Part B Allocations to municipalities for immediate disaster response |