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, excess revenue and increasing equitable share |
| 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 2023/24
|
| 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 stopping 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 2024/25 financial year and 2025/26 financial year
|
27. |
Transfers before commencement of Division of Revenue Act for 2024/25 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. |
Repeal of laws and savings |
38. |
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
|
Sch.
4. |
SCHEDULE 4.
|
|
Part A. Allocation to provinces to supplement the funding of programmes or functions funded from provincial budgets
|
|
Part B. Allocations to municipalities to supplement the funding of functions funded from municipal budgets
|
Sch5. |
SCHEDULE 5.
|
|
Part A. Specific purpose allocations to provinces
|
|
Part B. Specific purpose allocations to municipalities
|
Sch. 6.
|
SCHEDULE 6.
|
|
Part A. Allocations-in-kind to provinces for designated special programmes
|
|
Part B. Allocations-in-kind to municipalities for designated special programmes
|
Sch. 7. |
SCHEDULE 7.
|
|
Part A. Unallocated provisions for provinces for disaster response
|
|
Part B. Unallocated provisions for municipalities for disaster response |