Division of Revenue Act

10. Duties of transferring national officer in respect of Schedule 5 to 8 allocations

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

12. Duties of receiving officer in respect of Schedule 5, 6, 8 or 9 allocations

13. Duties in respect of annual financial statements and annual reports for 2011/12 Part 3 Matters relating to Schedule 4 to 9 allocations Publication of allocations and frameworks Spending in terms of purpose and subject to conditions 14. 15.

16. Withholding of allocation Stopping of allocation 17. Re-allocation of funds 18. 19. Conversion of allocations

20. Unspent conditional allocations Part 4 Matters relating to Schedule 1 to 9 allocations Payment schedule 21.

22. Amendment of payment schedule CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently 23.

24. Allocations not listed in Schedules 25. 26. 27. Transitional arrangement relating to re-demarcations of municipal boundaries Preparations for next financial year and 2013/14 financial year Expenditure prior to commencement of Division of Revenue Act, 2012 15 20 25 30 35 6 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 CHAPTER 5 DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

28. Duties of municipalities

29. Duties of provincial treasuries

30. Duties of National Treasury CHAPTER 6 GENERAL

31. Allocations by public entities to provinces or municipalities 32. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 33. Irregular expenditure Financial misconduct 34.

35. Delegations and assignments 36. 37. 38. 39. Exemptions Regulations Repeal of laws Short title and commencement 5 10 15 SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of government 20 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 25 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally SCHEDULE 4 Allocations to provinces and municipalities to supplement the funding of programmes or functions funded from provincial or municipal budgets 30 SCHEDULE 5 Specific purpose allocations to provinces SCHEDULE 6 Specific purpose allocations to municipalities SCHEDULE 7 35 Allocations-in-kind to provinces and municipalities for designated special programmes 8 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 8 Incentives to provinces and municipalities to meet targets with regard to priority government programmes SCHEDULE 9 Provision to specifically cater for immediate release of funds to provinces and municipalities for disaster response 5 CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (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— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 1999 (Financial Interventions: Accreditation of Municipalities); ‘‘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 for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Disaster Management Act’’ means the Disaster Management Act, 2002 (Act No. 57 of 2002); ‘‘financial year’’ means the financial year commencing on 1 April 2011 and ending on 31 March 2012; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 14; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration; ‘‘level three accreditation’’ means accreditation to render financial administration in addition to the responsibilities under a level one accreditation and a level two accreditation; ‘‘level full programme management and administration of all housing instruments and housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘municipal financial year’’ means the financial year of a municipality commenc- ing on 1 July 2011 and ending on 30 June 2012; ‘‘next financial year’’ means the financial year commencing on 1 April 2012 and ending on 31 March 2013; ‘‘next municipal financial year’’ means the financial year of a municipality commencing on 1 July 2012 and ending on 30 June 2013; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution of the Republic of South Africa, 1996; two accreditation’’ means accreditation to render 10 15 20 25 30 35 40 45 50 10 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (b) ‘‘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; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; (b) (c) ‘‘prescribe’’ means prescribe by regulation in terms of section 37; ‘‘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 Grant, in terms of this Act must be deposited; and 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 the period from— (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, 5, 8 or 9 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 in relation to a Schedule 4, 6, 7, 8 or 9 allocation transferred to or provided in kind to a municipality, means the accounting officer of the municipality; ‘‘this Act’’ includes any framework or allocation published, or any regulation made under this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5, 6, 8 or 9 allocation to a province or municipality or spends a Schedule 7 allocation on behalf of a municipality. (b) 5 10 15 20 25 30 (2) Any determination, instruction or request in terms of this Act must be in writing. 35 Objects of Act

31. 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 such grant, sponsorship or donation received. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 32. (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). Irregular expenditure 5 10 15 20 25 30

33. The following transfers constitute irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be: (a) A transfer prohibited in terms of section 15(2); (b) a transfer by a transferring national officer to a bank account of a province or 35 municipality that is not— (i) (ii) (iii) the primary bank account; in respect of provinces, a corporation for public deposits account; or in respect of the Gautrain Rapid Rail Link Grant, the dedicated banking account configuration established for the transfer of the Gautrain Rapid Rail Link Grant 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); or 40 54 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (c) any transfer made or spending of an allocation in contravention of this Act or a framework published in terms of this Act. Financial misconduct 34. (1) Despite anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act or a framework published in terms of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act and section 171 of the Municipal Finance Management Act apply in respect of financial misconduct contemplated in subsection (1). Delegations and assignments 35. (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 5 10 15 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. 20 (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. (4) A Member of the Executive Council responsible for financial matters in a province may, in writing, delegate any of the powers entrusted to the Provincial Treasury of that province in terms of this Act and assign any of the duties imposed on the Provincial Treasury in terms of this Act, to an official of the Provincial Treasury. (5) Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of subsection (4). Exemptions 25 30 36. (1) The National Treasury may, on written application by a transferring national officer, province or municipality, exempt such officer, province or municipality 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. 35 Regulations

37. 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. 40 56 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 Repeal of laws 38. (1) Subject to subsection (2), the Division of Revenue Act, 2010 (Act No. 1 of 2010), with the exception of sections 28(8) and 38(1), is hereby repealed. (2) The repeal of the Division of Revenue Act, 2010 (Act No. 1 of 2010), does not affect any duty or obligation set out in that Act, the execution of which is still outstanding. 5 Short title and commencement

39. This Act is called the Division of Revenue Act, 2011, and takes effect on 1 April 2011 or the date of publication thereof by the President in the Gazette, whichever is the later date. 10 58 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 National1,2 Provincial Local TOTAL

2. 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 predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; (c) promote transparency and accountability in the resource allocation process, by ensuring that all allocations are reflected on the budgets of receiving provinces and municipalities and by ensuring that the expenditure of conditional allocations is reported on by the receiving provinces and municipalities. 40 45 12 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (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 2013/14 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. Equitable division of provincial share among provinces 4. (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 2013/14 financial year, and which is subject to the provisions of the annual Division of Revenue Acts 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 21. Equitable division of local government share among municipalities 5. (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 2013/14 financial year, and which is subject to the provisions of the annual Division of Revenue Acts 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 7 July 2011, 30 November 2011 and 23 March 2012, in accordance with a payment schedule determined by the National Treasury in terms of section 21. Shortfalls, excess revenue and additional allocations 6. (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— (a) appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to— 5 10 15 20 25 30 35 40 14 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (i) national departments; or (ii) provinces or municipalities, as a conditional or an unconditional allocation; and (b) increase a conditional allocation to a province or municipality through a virement under section 43 of the Public Finance Management Act or section 28(2)(d) of the Municipal Finance Management Act, as the case may be. 5 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations 10 Conditional allocations to provinces 7. (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 15 programmes or functions funded from provincial budgets; (b) Schedule 5, specifying specific-purpose allocations to provinces; (c) Schedule 7, specifying allocations-in-kind to provinces for designated special programmes; (d) Schedule 8, specifying incentives to provinces to meet targets with regard to 20 priority government programmes; and (e) Schedule 9, specifying funds that are currently not allocated to specific provinces, that may be released to provinces to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act. (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 2013/14 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). 25 30 Conditional allocations to municipalities 8. (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 35 of functions funded from municipal budgets; (b) Schedule 6, specifying specific-purpose allocations to municipalities; (c) Schedule 7, specifying allocations-in-kind to municipalities for designated special programmes; (d) Schedule 8, specifying incentives to municipalities to meet targets with regard 40 to priority government programmes; and (e) Schedule 9, specifying funds that are currently not allocated to specific municipalities, that may be released to local government or municipalities to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act. 45 16 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (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 2013/14 financial year, which, with the exception of what is provided in subsection (4) in relation to the Public Transport Infrastructure and Systems Grant, is subject to the annual Division of Revenue Acts for those years, as set out in Column B of the Schedules referred to in subsection (1). (3) The National Treasury must, in terms of section 14, publish the share or indicative allocation of each municipality in respect of the local government allocations contemplated in subsections (1)(a) to (d) and (2) in the Gazette. (4) Despite subsection (2), in respect of the Public Transport Infrastructure and Systems Grant, funding which is specifically approved by the National Treasury in relation to transport contracts for capital projects must be regarded as being firm allocations for the next financial year and the 2013/14 financial year that will not be altered downwards in the Division of Revenue Acts in respect of those financial years. (5) A municipality may, only after obtaining the approval of the National Treasury, pledge, offer as security or commit to a person or institution future conditional allocation transfers due to the municipality for the next financial year and the 2013/14 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. Part 2 5 10 15 20 Duties of accounting officers in respect of Schedule 4 to 9 allocations Duties of transferring national officer in respect of Schedule 4 allocations 9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of a province or 25 municipality; and (ii) made in accordance with the payment schedule approved in terms of section 21, unless allocations are withheld or stopped in terms of section 16 or 17; (b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, in accordance with subsections (2) and (3) and the requirements of the applicable framework; complying with the requirements of the applicable framework; and (c) (d) 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) (a) Subsection (1)(b) does not apply to the Urban Settlements Development Grant. (b) Municipalities that receive the Urban Settlements Development Grant must report expenditure and non-financial performance information against their capital budgets, in accordance with section 11 of this Act and with the requirements of section 71 of the Municipal Finance Management Act. (c) Provinces that receive the Education Infrastructure Grant, the Health Infrastruc- ture Grant or the Provincial Roads Maintenance Grant must report expenditure and non-financial performance information against their capital budgets, in accordance with section 11 of this Act and with the requirements of section 32 of the Public Finance Management Act. 30 35 40 45 18 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (d) Provinces that receive the Education Infrastructure Grant, the Health Infrastruc- ture Grant and the Provincial Roads Maintenance Grant must provide the transferring national officer, not later than 14 days after this Act takes effect, with a list of infrastructure projects for education, health and roads which the provinces will implement during the 2011/12 to 2013/14 financial years, in a format that will be determined by the National Treasury. (e) The transferring national officer must publish the information in terms of paragraph (d) in the Gazette, in a format that will be determined by the National Treasury, not later than 28 days after this Act comes into effect. 5 (f) Failure to comply with paragraphs (d) and (e) may result in withholding of the 10 allocations in terms of section 16. (3) With respect to Schedule 4 Grants, any monitoring programme or system that is utilised to monitor expenditure and non-financial performance information funded by an allocation must— (i) be approved by the National Treasury; (ii) not impose any excessive administrative responsibility on receiving provinces or receiving municipalities beyond the provision of standard management information; (iii) be compatible and integrated with and not unnecessarily duplicate other relevant and related national and provincial systems; and (iv) be consistent with section 11(2). Duties of transferring national officer in respect of Schedule 5 to 8 allocations 10. (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 excessive administrative responsibility on receiving provincial departments and municipalities beyond the provision of standard management information; (iii) (iv) (ii) monitoring provisions are compatible and integrated with and do not duplicate other relevant and related national, provincial and local systems; 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; 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 financial year; 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; transfer funds only in accordance with a payment schedule determined in accordance with section 21; (b) (c) (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 designed for the transfer of the Gautrain Rapid Rail Link Grant; and ensure that all other arrangements or requirements as stipulated in this Act or in the relevant framework for the particular allocation necessary for the transfer of an allocation have been complied with prior to the start of the financial year, and are complied with throughout the financial year. (e) (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. 15 20 25 30 35 40 45 50 20 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (3) A transferring national officer who has not complied with subsection (1) must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation 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 30(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) (b) (c) (d) (e) (f) the amount of funds transferred to a province or municipality; 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; the actual expenditure incurred by the province or municipality in respect of a Schedule 5 or 6 allocation; the actual expenditure incurred by the transferring national officer in respect of a Schedule 7 allocation; any matter or information that may be prescribed in the relevant framework for the particular allocation; and such other issues as the National Treasury may determine. (6) A transferring national officer must submit a quarterly performance report within 45 days after the end of each quarter to the National Treasury, in accordance with the requirements of the relevant framework. (7) 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, within four months in respect of a province, and six months in respect of a municipality, after the end of the financial year. (8) The transferring national officer for the Human Settlements Development Grant, after consultation with the receiving officer and the National Treasury, must determine the allocations from the Human Settlements Development Grant for each municipality that receives the Urban Settlements Development Grant and submit those allocations to the National Treasury not later than 14 days after this Act takes effect, and the National Treasury must publish those allocations in the Gazette within 14 days after receipt of the allocations. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) A receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in terms of section 14; and the manner in which a Schedule 4 allocation is allocated and spent. (b) (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates or, funded or partially funded by this allocation in its annual budget; and if required, exclusively appropriates each programme (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; and 5 10 15 20 25 30 35 40 45 50 22 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (b) (ii) report to the transferring national officer, the relevant provincial treasury and the National Treasury, on— (i) spending and financial performance against programmes funded by a Schedule 4 allocation, other than the Urban Settlements Development Grant; and in the case of the Urban Settlements Development Grant, spending and financial performance against the municipality’s entire capital budget and performance against the targets stipulated in the infrastructure performance framework that is required in terms of the grant framework, when the municipality prepares its monthly budget statements as required in terms of section 71 of the Municipal Finance Management Act for the months of September 2011, December 2011, March 2012 and June 2012; and (c) within 30 days after the end of each quarter, report to the transferring national officer and the National Treasury on— (i) non-financial performance against programmes, in respect of Schedule 4 Grants other than the Urban Settlements Development Grant; and (ii) performance for that quarter against the targets stipulated in the infrastructure performance framework that is required in terms of the grant framework, in respect of the Urban Settlements Development Grant. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to any other national departments that have responsibilities relating to the grant. (4) The receiving officer in a province must— (a) (b) 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 submit a quarterly performance report within 30 days after the end of each quarter to the relevant provincial treasury, and the National Treasury. (5) 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. (6) (a) The receiving officer must, within two months after the end of the financial year, and where relevant, the municipal financial year, evaluate the performance of the province or municipality, as the case may be, in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer. (b) With respect to the Education Infrastructure Grant, the Health Infrastructure Grant, the Provincial Roads Maintenance Grant and the Urban Settlements Develop- ment Grant, reporting on performance will be based on the overall capital budget of the provincial department or the municipality concerned. Duties of receiving officer in respect of Schedule 5, 6, 8 or 9 allocation 5 10 15 20 25 30 35 40 12. (1) The receiving officer of a Schedule 5, 6, 8 or 9 allocation must ensure compliance with the requirements of the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5, 6, 8 or 9 allocation 45 transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of the section 40(4)(c) report to the relevant provincial treasury and the transferring national officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of the section 71 report to the relevant provincial transferring treasury, national officer; and the National Treasury and the relevant 50 55 24 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (c) a province or a municipality, submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer, the relevant provincial treasury and the National Treasury. (3) A report by a province in terms of subsection (2)(a) must set out for that month and for the financial year up to the end of that month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld from the province; the actual expenditure by the province in respect of a Schedule 5 allocation; 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 to assist the province in implementing such a programme; the most up to date available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of an allocation provided for in a framework, based on the most up to date available information at the time of reporting; 5 10 15 (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; (h) any matter or information that may be prescribed in the relevant framework 20 for the particular allocation; and such other issues and information as the National Treasury may determine. (i) (4) A report by a municipality in terms of subsection (2)(b) must set out for that month and for the financial year up to the end of that month— (a) (b) (c) the amount received by the municipality; the amount of funds stopped or withheld from the municipality; the extent of compliance with this Act and with the conditions of an allocation or part of an allocation provided for in a framework; (d) 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; any matter or information that may be prescribed in the relevant framework for the particular allocation; and such other issues and information as the National Treasury may determine. (e) (f) 25 30 (5) (a) Subsections (2) and (3) do not apply to the receiving officer of the Gautrain 35 Rapid Rail Link Grant. (b) The receiving officer of the Gautrain Rapid Rail Link Grant 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 the report referred to in paragraph (b). (6) A 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. 40 45 Duties in respect of annual financial statements and annual reports for 2011/12 13. (1) The 2011/12 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6, 8 or 9 must, in addition to any requirements in terms of any other applicable law— 50 26 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (a) (b) (c) indicate the total amount of that allocation transferred to a province or municipality; indicate the transfers, if any, that were withheld in respect of each province or municipality; indicate any re-allocations by the National Treasury in terms of section 18 or by the transferring national officer in respect of the Expanded Public Works Programme Incentive Grant; (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 indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (e) (2) The 2011/12 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6, 8 or 9 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) (d) indicate the reasons for the withholding of any transfers to a province or municipality; indicate to what extent provinces or municipalities were monitored for compliance with this Act and the conditions of an allocation provided for in the relevant framework; indicate to what extent the allocation achieved its objectives and outputs; and indicate any non-compliance with this Act or the relevant framework, and the steps taken to deal with such non-compliance. (3) The 2011/12 financial statements of a provincial department receiving an allocation in terms of Schedule 4, 5, 8 or 9 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and 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 2011/12 annual report of a provincial department receiving an allocation in terms of Schedule 4, 5, 8 or 9 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) the provincial department complied with the indicate to what extent provisions of this Act and met the conditions provided for in the relevant framework of such an allocation; indicate the steps taken to deal with non-compliance with any of the provisions of this Act or the conditions provided for in the relevant framework of such an allocation; indicate the extent to which the objectives and outputs of the allocation were achieved; (d) contain any other information that may be specified in the relevant framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2011/12 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. 5 10 15 20 25 30 35 40 45 50 28 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 Part 3 Matters relating to Schedule 4 to 9 allocations Publication of allocations and frameworks 14. (1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette— (a) (b) (c) (d) the allocations per municipality, in respect of Schedule 4 and 6 allocations; the indicative allocations per province and municipality, in respect of Schedule 7 allocations; the indicative allocations for provinces and municipalities, along with their initial threshold and performance targets, in respect of Schedule 8 allocations; and the framework for each allocation in Schedules 4 to 9. (2) The National Treasury must publish in the Gazette— (a) any revisions or amendments of the allocations and frameworks published in terms of subsection (1)(a) and (d); (b) any virement which is made in accordance with the requirements of section (c) 6(3) and the Public Finance Management Act; any revisions of or amendments to the allocations and frameworks published in terms of subsection (1) necessary to give effect to the conversion of an allocation in terms of section 19; (d) any re-allocations by the National Treasury in accordance with section 18 or the transferring national officer in respect of the Expanded Public Works Programme Incentive Grant; any revised allocations in respect of Schedule 7 Grants; and any revised indicative allocations, performance and threshold targets for the Expanded Public Works Programme Incentive Grant. (e) (f) 5 10 15 20 25 (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, virement or re-allocation takes effect on publication 30 thereof in the Gazette, with the exception of a Schedule 9 Grant. Spending in terms of purpose and subject to conditions 15. (1) Despite anything to the contrary contained in any law, an allocation referred to in Schedules 4 to 9 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 14. (2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such an allocation to any other entity or other sphere of government for the performance of a function envisaged in terms of the allocation, unless the receiving officer has entered into a payment schedule with the entity or other sphere of government that will be performing the function, that has been approved by the National Treasury, and— (a) (b) (c) it is a transfer that is approved in the budget of the receiving province or municipality or a framework published in terms of section 14; 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 in the case of an advance payment or a transfer which is not consistent with the budget of the receiving province or municipality— 35 40 45 30 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (i) (ii) 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 the National Treasury has approved the advance payment or transfer. (3) No public entity, other than Eskom Holdings Limited in respect of funds received from the Department of Energy and water boards in respect of funds received from the Department of Water Affairs and the Department of Human Settlements 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. (4) In respect of the Human Settlements Development Grant, a receiving officer and a municipality with level three accreditation must, by 31 May 2011, comply with the requirements of subsection (2), by— (a) entering into a payment schedule; and (b) submitting the payment schedule to the National Treasury for approval. (5) A receiving officer must request the National Treasury to amend the payment schedule referred to in subsection (4), in accordance with the procedure set out in section 22, in instances where a transfer to a municipality with level three accreditation has been withheld or stopped in terms of section 16 or 17. Withholding of allocation 16. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5 or 6 allocation, or any portion of such allocation, for a period not exceeding 30 days, if— (a) (b) (c) 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; roll-overs of conditional allocations approved by the National Treasury in accordance with section 20 have not been spent; or expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given. (2) A maximum of five per cent of the Health Professions Training and Development Grant and the National Tertiary Services Grant may be withheld in terms of this section. least seven working days prior to (3) A transferring national officer must, at 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 as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional grant to local government, also the provincial department responsible for local government. (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— 5 10 15 20 25 30 35 40 45 (i) facilitate compliance with this Act or the conditions to which the allocation is subject; or 50 (ii) minimise the risk of under-spending. 32 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (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 the transferring national officer in terms of paragraph (a). Stopping of allocation 17. (1) Despite section 16, the National Treasury may, in its discretion or at the request of a transferring national officer, or a receiving officer, stop the transfer of a Schedule 4, 5 or 6 allocation referred to in section 16(1) to a province or municipality— (a) on the grounds of persistent and material non-compliance with— this Act; or (i) (ii) a condition to which the allocation, as provided for in the relevant framework, is subject; (b) if the National Treasury anticipates that a province or municipality will substantially under-spend on that programme or allocation in the financial year; if a function is reassigned from a province to a municipality; or if a province implementing an infrastructure project does not comply with best practice standards and guidelines made in terms of section 5 of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000). (2) Except where a function is reassigned from a province to a municipality, the (c) (d) National Treasury must, when stopping an allocation in terms of this section— (a) comply with the requirements set out in section 16(3)(a), and in respect of a municipality, also with the requirements of section 38 of the Municipal Finance Management Act; and 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 (b) 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 commit- ments. (b) The utilisation of funds contemplated in this subsection is a direct charge against the National Revenue Fund. Re-allocation of funds 18. (1) (a) The National Treasury may, when it stops a Schedule 4, 5 or 6 allocation in terms of section 17, after consultation with the transferring national officer and the relevant provincial treasury, determine that a portion of the allocation that will not be spent be reallocated, as the same type of grant allocation as it was allocated originally, 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 reallocation of a portion of an allocation or the full allocation on condition that the allocation will be spent in the next financial year, in terms of paragraph (a), must be deemed to be a roll-over approved by the National Treasury in terms of section 20(2)(a), and the roll-over process set out in Treasury Regulation 6.4.2 would not need to be followed. 5 10 15 20 25 30 35 40 45 34 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (i) (ii) (2) (a) Despite subsection (1), the National Treasury may, when an intervention in terms of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act is taking place, on such conditions as it may determine, authorise— in relation to section 100 of the Constitution, the transferring national officer to spend an allocation stopped in terms of section 17 on behalf of the relevant province; in relation to section 139 of the Constitution and sections 137 and 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 17 on behalf of the relevant municipality; or in relation to section 150 of the Municipal Finance Management Act, the relevant transferring national officer to spend an allocation stopped in terms of section 17 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 the purposes of this Act, be regarded as a Schedule 7 allocation from the date on which the authorisation is given. (iii) (3) The National Treasury may, after consultation with the transferring national officer, determine a portion of the allocation that will be reallocated in the event of the reassignment of a function from a province to a municipality. Conversion of allocations 19. (1) The National Treasury may, in its discretion or at the request of the transferring national officer, convert an allocation listed in Schedule 6 to become an allocation listed in Schedule 7, or convert an allocation listed in Schedule 7 to become an allocation listed in Schedule 6, if the National Treasury is satisfied that the conversion will prevent under-spending on the allocation. (2) In respect of the School Infrastructure Backlogs Grant, the National Treasury may, at the request of the transferring national officer and a receiving province, convert the allocation to the province to become an allocation to the Education Infrastructure Grant, if the National Treasury and the transferring national officer are satisfied the province has demonstrated the capacity to implement projects and that the conversion will not be likely to result in— (a) underspending on the allocation; or (b) a lesser level of service delivery compared to if the allocation is provided to the province as a Schedule 7 grant-in-kind. (3) An allocation that is converted in terms of this section must be paid to or expended on behalf of the same province or municipality to which the allocation was originally made. (4) A conversion referred to in subsections (1) and (2) takes effect on the date of publication referred to in section 14(2)(c). 5 10 15 20 25 30 35 (5) The National Treasury must inform the transferring national officer and each 40 affected receiving province or municipality of a conversion. Unspent conditional allocations 20. (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 Grant and the Expanded Public Works Programme Incentive Grant, that is, in the case of a province, not spent at the end of a financial year or, in the case of a municipality, at the end of a municipal 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, 45 50 provincial treasury or municipality, approve— 36 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (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. (3) Any funds which must revert to the National Revenue Fund in terms of subsection (1), and which have not been approved by the National Treasury to be retained in terms of subsection (2), must be repaid to the National Revenue Fund. (4) The National Treasury, in accordance with subsection (5), may offset any funds which must be repaid to the National Revenue Fund in terms of subsections (1) and (3), but which have not been repaid— (a) (b) in the case of a province, against future advances for conditional grant allocations to that province; and in the case of a municipality, against future advances for the equitable share or conditional grant allocations to that municipality. (5) Prior to the National Treasury setting-off any amounts against allocations to provinces or municipalities in terms of subsection (4), the National Treasury must give the relevant transferring national officer, province or municipality— (a) written notice of the intention to offset amounts against upcoming advances 5 10 15 for allocations; and (b) an opportunity, within 14 days of receipt of the notice referred to in paragraph 20 (a), to— (i) submit written representations that prove to the satisfaction of the National Treasury that in accordance with the relevant framework, or is committed to identifiable projects; the unspent allocation was either spent 25 (ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be repaid to the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent allocations will be repaid to the National Revenue Fund. (6) A notice contemplated in subsection (5) must include the intended amount to be 30 offset against allocations, and the reasons for offsetting the amounts. (7) Despite this section, the retention of funds which should revert to the National Revenue Fund in terms of subsections (1) and (3), and which have not been approved by the National Treasury to be retained in terms of subsection (2), constitutes financial misconduct in terms of section 34. 35 Part 4 Matters relating to Schedule 1 to 9 allocations Payment schedule 21. (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 has not yet fallen due for transfer in accordance with the payment schedule. 40 45 38 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (d) Any advances in terms of paragraph (c) must be offset 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 or section 137, 139 or 150 of the Municipal Finance Management Act is taking place, on such conditions as it may determine, approve a request or direct that the equitable share or a portion of the equitable share 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 offset 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 schedule for the transfer of an allocation listed in Schedules 4 to 9 to a province or municipality. (b) The transferring national officer of a Schedule 4, 5, 6 or 8 allocation must submit a payment schedule to the National Treasury for approval within 14 days after this Act takes effect. (c) Prior to the submission of a payment schedule in terms of paragraph (b), the transferring national officer must— (i) (ii) in relation to a Schedule 4 allocation, consult the relevant receiving officer; in relation to the Gautrain Rapid Rail Link Grant, 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. (5) Schedule 4 and 6 transfers must be done in line with the municipal financial year. Amendment of payment schedule 22. (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 16 or 17, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act and submit the amended payment schedule to the National Treasury prior to any further transfers being made. (2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or financial misconduct, slow spending or accelerated spending, amend any payment schedule for an allocation listed in Schedules 2 to 6, on notification to— 5 10 15 20 25 30 35 40 45 (a) the accounting officer of a provincial treasury, in the case of a provincial allocation; and 50 40 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (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) (b) (c) the monthly spending commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and 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 subsection (1) or (2). CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently 23. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error or fraudulently 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. Allocations not listed in Schedules 24. (1) An allocation, other than— (a) a re-allocation referred to in section 18 or in respect of the Expanded Public Works Programme Incentive Grant; or (b) a revised indicative allocation in respect of a Schedule 7 or 8 Grant, which is 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 referred to in subsection (1) and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality. (3) The national transferring officer must notify the relevant provincial treasury and the National Treasury of the excess incentive payment earned to be appropriated either in the provincial adjustments appropriation bill, if made before the end of November each year, or in the appropriation bill for the next financial year. (4) Subsection (2) does not apply to Schedule 9 allocations. (5) A transfer to a province or municipality as a Schedule 9 allocation may only be made after the National Treasury has approved the transfer. 5 10 15 20 25 30 35 40 (6) (a) The transferring national officer must notify the relevant provincial treasury and the National Treasury in writing within 14 days of a transfer of a Schedule 9 allocation to a province or municipality. (b) The National Treasury must publish a Schedule 9 allocation in the Gazette within 45 16 days after being notified in terms of paragraph (a). 42 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (7) Schedule 9 allocations must be appropriated or authorised either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appro- priations legislation. Transitional arrangement relating to re-demarcation of municipal boundaries 25. (1) (a) A municipality (the releasing municipality) from which a particular area is transferred at the commencement of or through the implementation of legislation, which re-demarcates municipal boundaries and addresses associated matters, must continue to spend its allocations for the 2011/12 financial year made in terms of this Act, in that particular area or municipality, as if that area was not transferred to another municipality (the receiving municipality), unless the affected municipalities have entered into an agreement that ensures that the relocated area or municipality is not negatively affected. (b) The transferring national officer of an allocation made in terms of this Act and the receiving municipality must monitor that the releasing municipality complies with paragraph (a). (c) The releasing municipality must, at the request of the transferring national officer, the receiving municipality or the National Treasury, demonstrate compliance with paragraph (a). (2) (a) The provisions of sections 16 and 17 apply with the necessary changes where a releasing municipality fails to comply with subsection (1) (a) or (c) in respect of a Schedule 4, 6 or 7 allocation. (b) The National Treasury may, where it withholds or stops an allocation in terms of paragraph (a), after consultation with the transferring national officer, determine that a portion of the allocation be reallocated to the receiving municipality. (3) The National Treasury may, where a releasing municipality fails to comply with subsection (1) (a) or (c), reallocate a portion of the releasing municipality’s equitable share allocation referred to in section 5 to the receiving municipality. (4) (a) The allocations referred to in sections 5 (2) and 8 (2) are subject to adjustments necessitated by the implementation of the legislation which re-demarcates the municipal boundaries. (b) The transferring national officer of a Schedule 4, 6 or 7 allocation must, by 15 September 2011, inform the National Treasury of any adjustments to the allocations referred to in section 8 (2) that must be reflected in the Division of Revenue Act for the next financial year. Preparations for next financial year and 2013/14 financial year 26. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the envisaged conditional allocations to that municipality for the next financial year and the 2013/14 financial year as set out in Column B of the Schedules, by 3 October 2011— (ii) (i) agree on the provisional allocations and the projects to be funded from those allocations in the next financial year and the 2013/14 financial year with each category B municipality within the category C municipality’s area of jurisdiction; and submit to the transferring national officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality to be funded from the allocations for the next financial year and the 2013/14 financial year. (b) Where a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring national officer to facilitate agreement. 5 10 15 20 25 30 35 40 45 50 44 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (c) 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 referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 29(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, prior to publication, and prior to the submission of the allocations referred to in paragraph (a)(ii). (e) Should agreement not be reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) prior to 3 October 2011, the National Treasury may proceed to determine the provisional allocations and provide those provisional allocations to the municipali- ties concerned and the transferring national officer. (f) (i) The final allocations based on the provisional allocations referred to in paragraphs (a)(i) and (ii) and (e) must be submitted to the National Treasury by 7 December 2011. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2011, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (2) (a) The transferring national officer of a conditional allocation, using the envisaged conditional allocations for the next financial year and the 2013/14 financial year as set out in Column B of the Schedules to this Act, must, by 3 October 2011, submit to the National Treasury for approval— 5 10 15 20 (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year; 25 (ii) any amendments to the envisaged allocations for each province or municipal- ity set out in Column B of the Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury. (iii) (b) Any proposed amendment or adjustment for the next financial year of the allocation criteria of an existing conditional allocation 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) The National Treasury may, if the transferring national officer fails to comply with paragraph (a) by 3 October 2011, determine— the provisional allocations in paragraph (a)(i); (i) (ii) any amendments to the envisaged allocations contemplated in paragraph (iii) (a)(ii); and the draft frameworks for the allocations referred to in paragraph (a)(iii), and submit that information to the relevant provinces or municipalities. (d) (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 7 December 2011. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2011, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (3) 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. 30 35 40 45 50 46 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 Expenditure prior to commencement of Division of Revenue Act, 2012

27. 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 2012, 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. CHAPTER 5 DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 28. (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 days after this Act takes effect, 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 2011/12 municipal financial year, and the two following municipal financial years. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service 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, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, irrespective of the fact that— 5 10 15 20 25 (a) the category C municipality retains the power or function in terms of the Municipal Structures Act; and 30 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— 35 (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining the legal authorisation to perform the function in terms of the 40 Municipal Structures Act. (5) (a) A category C municipality and a category B municipality must, before the commencement of a municipal financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of a municipal financial year. (b) A category C municipality must make transfers in accordance with the payment schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— 45 50 48 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (i) make allocations referred to in subsection (1)(b); (ii) (iii) reach an agreement contemplated in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). (b) Sections 16(3) and 17(3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding and stopping of an allocation in accordance with paragraph (a). (c) The National Treasury may, where it stops an allocation in terms of this section, after consultation with the transferring national officer, determine that a portion of the allocation that will not be spent be reallocated to one or more municipalities, on condition that the allocation will be spent in the financial year or the next financial year. (7) 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 considered for approval in accordance with section 24 of the Municipal Finance Management Act. (8) In respect of the Human Settlements Development Grant, the financial and non-financial reporting that is required to be submitted by a municipality with a level to the the grant three requirements specified in the grant framework. accreditation in terms of framework must relate (9) A municipality with a level three accreditation must submit the required monthly financial and quarterly performance reports to the receiving officer, the transferring national officer and the National Treasury. Duties of provincial treasuries 29. (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 days after this Act takes effect, publish the following in the Gazette: (i) The indicative allocation per municipality for every allocation to be made by (iv) (ii) (iii) the province to municipalities from the province’s own funds; the indicative allocation to be made per school in the province; 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; the envisaged division of the allocation contemplated in subparagraphs (i) and (ii), in respect of each municipality and school, for the next financial year and the 2013/14 financial year; 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 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 (vi) (v) 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 the legislature passing the appropriation bill, which allocations must align to the appropriation bill as passed by the legislature, and which must be deemed to be final. 5 10 15 20 25 30 35 40 45 50 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (3) (a) Despite subsection (2) or 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) Any amendments to the allocations published in terms of subsection (2)(a) must 5 be published in the Gazette not later than 14 February 2012. (c) The allocations referred to in paragraph (a) must be deemed to be final if they are published in the Gazette in accordance with paragraph (b). (4) (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 expendi- ture by municipalities on such allocations, based on the most up to date information available from municipalities at the time of reporting. (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. (5) A provincial treasury must— (a) ensure— (i) that a payment schedule is agreed between each provincial department and receiving institution referred to in subsection (2)(a); and that transfers are made promptly in accordance therewith. (ii) submit the payment schedules to the National Treasury within 14 days of this Act taking effect. (b) (6) Should a provincial treasury fail to comply with the requirement to make transfers promptly to a receiving officer in accordance with the agreed payment schedule, as required in terms of subsection (5)(a), the receiving officer concerned may request the provincial treasury to immediately make the transfer to the receiving officer, or to provide written reasons within three business days as to why the transfer has not been made. (7) Should a provincial treasury fail to either make the transfer requested by the receiving officer or provide reasons within the period stipulated in subsection (6), or if the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, then the receiving officer may request the National Treasury to investigate the matter with the provincial treasury concerned. (8) When the National Treasury is requested to investigate a failure by a provincial treasury to promptly effect transfer to a receiving officer in terms of subsection (7), the National Treasury must investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not effected, and either direct the provincial treasury to immediately effect the transfer, or provide reasons to the receiving officer concerned confirming why the provincial treasury was correct in not effecting the transfer, and advise the provincial treasury and the receiving officer as to what steps should be taken. Duties of National Treasury 10 15 20 25 30 35 40 45 30. (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. 50 52 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 (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 24. (3) The National Treasury may, in any report it publishes that aggregates reports published by provincial treasuries contemplated in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act. CHAPTER 6 GENERAL Allocations by public entities to provinces or municipalities

1. National share includes conditional allocations to provincial and local spheres, general fuel levy sharing with metropolitan municipalities, debt service cost and the contingency reserve. 566 322 576 288 492 831 34 107 901 888 923 308 624 832 817 305 725 449 37 573 396 968 131 662 689 463 889 323 604 408 39 960 288 1 053 028 585

2. The direct charges for the provincial equitable share are netted out. 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) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 44 120 028 17 520 835 50 428 480 62 927 556 36 348 545 23 378 714 7 742 909 19 271 431 26 754 333 288 492 831 Column B Forward Estimates 2012/13 R'000 46 495 024 18 430 860 53 973 066 66 877 612 38 104 133 24 570 021 8 207 056 20 562 274 28 505 403 305 725 449 2013/14 R'000 48 931 829 19 363 325 57 699 363 70 992 966 39 884 915 25 786 476 8 688 325 21 912 710 30 344 499 323 604 408 60 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A Buffalo City BUF NMA Nelson Mandela EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B B B C Total: Cacadu Municipalities Sundays River Valley Cacadu District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Amatole District Municipality B B B B B B B C Total: Amatole Municipalities Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 DC13 B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu Sakhisizwe Chris Hani District Municipality Senqu EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 B B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 583 628 656 653 33 092 34 998 13 753 59 143 49 522 32 105 15 153 41 038 25 910 67 220 371 935 105 238 136 070 28 209 79 616 55 140 76 099 18 627 530 281 1 029 279 35 770 21 878 15 748 96 062 78 404 61 619 66 596 34 165 325 908 736 151 64 855 79 190 20 224 22 167 149 031 335 467 97 182 59 537 111 925 87 213 153 086 416 223 925 167 92 449 92 993 98 860 54 929 265 535 604 767 644 542 730 416 36 581 38 693 15 192 65 410 54 813 35 517 16 751 45 585 28 642 69 666 406 850 116 503 150 518 31 184 87 995 60 965 84 004 20 591 583 693 1 135 453 39 535 24 165 17 399 106 129 86 613 68 112 73 753 37 799 360 052 813 558 71 762 87 568 22 351 24 507 164 710 370 898 107 542 65 862 123 822 96 486 169 585 450 392 1 013 688 102 304 102 906 109 353 60 753 294 916 670 232 686 869 778 401 38 967 41 218 16 183 69 677 58 398 37 845 17 848 48 593 30 511 72 317 431 557 124 173 160 377 33 221 93 737 64 949 89 451 21 935 627 182 1 215 023 42 109 25 740 18 534 113 038 92 256 72 564 78 619 40 278 384 758 867 896 76 475 93 295 23 809 26 107 175 859 395 545 114 611 70 188 131 944 102 818 180 725 480 874 1 081 159 109 023 109 667 116 530 64 740 315 328 715 289 Total: Eastern Cape Municipalities 5 243 046 5 785 638 6 171 740 62 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Xhariep District Municipality B B B B C Total: Xhariep Municipalities FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti a Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 546 417 603 089 642 590 45 212 79 334 45 632 33 288 20 629 224 095 72 352 38 552 55 333 390 659 120 920 93 735 771 551 147 875 114 851 69 567 305 453 49 899 59 517 72 399 819 560 145 181 137 311 88 125 67 075 127 132 564 823 49 982 87 704 50 451 36 803 22 002 246 941 79 980 42 614 61 187 432 635 133 667 97 203 847 286 163 504 127 105 76 929 338 239 55 167 37 002 76 038 873 983 160 452 151 789 97 702 74 135 131 308 615 385 53 241 93 418 53 741 39 204 23 067 262 671 85 192 45 393 65 182 460 936 142 372 101 043 900 117 174 167 135 413 81 951 360 402 58 766 70 096 79 952 960 747 170 892 161 675 104 114 78 962 135 790 651 434 Total: Free State Municipalities 2 926 447 3 186 684 3 417 559 64 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 West Rand District Municipality B B B B C Total: West Rand Municipalities National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 1 644 128 1 897 561 923 020 539 842 44 379 52 626 220 439 857 285 189 605 81 638 87 796 167 868 163 221 690 128 1 828 391 2 134 780 1 031 527 597 880 49 238 58 222 227 627 932 967 210 233 90 469 97 063 185 935 168 881 752 581 1 949 038 2 276 247 1 100 611 636 986 52 480 62 021 233 903 985 390 224 025 96 398 103 392 198 124 173 109 795 048 Total: Gauteng Municipalities 6 012 123 6 680 246 7 106 335 66 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN211 Vulamehlo KZN212 Umdoni KZN213 Umzumbe KZN214 UMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mooi Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: Umgungundlovu Municipalities DC22 Umgungundlovu District Municipality KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Total:Uthukela Municipalities DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Total: Umzinyathi Municipalities DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Amajuba District Municipality B B B C Total: Amajuba Municipalities National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 1 595 941 1 773 889 1 891 834 31 146 24 104 76 198 38 288 23 010 76 844 235 738 505 328 49 180 30 559 19 485 21 087 304 835 24 863 25 849 286 019 761 877 93 368 53 002 25 843 55 031 57 268 229 471 513 982 27 416 62 785 61 218 36 785 160 451 348 655 244 400 12 256 42 091 88 571 387 318 34 452 26 677 84 283 42 368 25 457 85 416 260 342 558 995 54 362 33 938 21 553 23 335 339 004 27 485 28 573 314 348 842 598 103 324 58 621 28 630 60 875 63 321 253 506 568 277 30 369 69 485 67 731 40 689 177 410 385 683 270 655 13 549 46 545 97 343 428 091 36 712 28 423 89 808 45 149 27 127 91 051 278 485 596 755 57 915 36 175 22 962 24 868 361 409 29 282 30 440 338 703 901 755 110 079 62 458 30 510 64 865 67 462 270 913 606 286 32 368 74 053 72 182 43 354 189 546 411 503 288 355 14 436 49 591 104 815 457 198 68 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KZN261 eDumbe KZN262 UPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 Umhlabuyalingana KZN272 Jozini KZN273 The Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C Total: Umkhanyakude Municipalities DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 uMhlathuze KZN283 Ntambanana KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Total: Uthungulu Municipalities DC28 Uthungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN431 Ingwe KZN432 Kwa Sani KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Total: Sisonke Municipalities DC43 Sisonke District Municipality National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 32 113 52 612 69 224 62 891 68 274 234 326 519 441 49 682 64 897 12 396 38 543 42 041 159 548 367 107 37 931 161 654 17 675 69 515 22 096 44 648 299 178 652 698 57 058 65 237 50 875 43 137 206 729 423 035 44 868 10 517 42 946 44 405 75 003 182 881 400 620 35 522 58 176 76 515 69 561 75 482 258 934 574 191 54 977 71 806 13 701 24 972 46 763 176 416 388 636 41 898 179 231 19 514 76 827 24 442 49 392 328 816 720 120 63 057 72 636 56 207 47 728 228 084 467 712 49 640 11 617 47 560 49 112 82 979 202 113 443 021 37 849 61 981 81 515 74 122 80 420 276 726 612 613 58 595 76 525 14 599 26 589 49 926 188 500 414 735 44 633 190 994 20 786 81 845 26 043 52 635 354 199 771 135 67 171 77 471 59 874 50 862 244 242 499 620 52 898 12 375 50 680 52 331 88 423 215 785 472 492 Total: KwaZulu-Natal Municipalities 6 476 001 7 151 211 7 635 926 70 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 B B B B B C Total: Capricorn Municipalities Capricorn District Municipality LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Waterberg District Municipality B B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Greater Tubatse DC47 Greater Sekhukhune District Municipality B B B B B C Total: Greater Sekhukhune Municipalities National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 116 853 117 473 176 879 53 751 47 176 419 718 931 851 27 908 37 628 235 608 212 830 431 171 945 145 79 413 66 770 66 171 350 705 109 337 365 229 1 037 625 53 095 73 300 22 822 50 075 39 790 225 142 87 880 552 105 60 529 114 134 126 339 40 562 114 137 330 877 786 577 129 173 129 869 195 784 59 394 52 144 463 587 1 029 952 30 858 41 594 260 810 235 552 476 629 1 045 443 87 909 73 814 73 146 388 419 120 857 402 266 1 146 411 58 755 79 669 25 260 55 376 44 012 249 257 91 087 603 417 66 895 126 125 139 682 44 840 126 220 365 664 869 427 137 610 138 353 208 601 63 265 55 552 495 550 1 098 930 32 874 44 316 277 899 250 972 508 893 1 114 955 93 693 78 641 77 922 413 878 128 749 431 885 1 224 768 62 602 84 829 26 918 58 990 46 885 265 591 94 101 639 917 71 260 134 349 148 812 47 774 134 480 390 926 927 602 Total: Limpopo Municipalities 4 253 303 4 694 650 5 006 171 72 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 B B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 141 281 93 142 88 732 74 975 69 959 39 319 171 429 246 282 925 119 45 078 163 854 77 312 31 562 196 665 205 518 291 974 1 011 962 66 696 282 081 43 164 234 566 398 491 170 414 1 195 411 156 282 103 000 98 160 82 907 77 364 43 465 190 045 254 200 1 005 423 49 867 181 726 85 857 34 885 217 431 227 206 301 317 1 098 290 73 750 312 447 47 758 259 743 440 908 178 778 1 313 385 166 510 109 722 104 590 88 318 82 412 46 299 202 507 261 625 1 061 984 53 124 193 663 91 509 37 159 231 624 242 036 309 985 1 159 101 78 563 332 931 50 884 276 789 469 771 185 817 1 394 754 Total: Mpumalanga Municipalities 3 132 492 3 417 098 3 615 839 74 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Total: Namakwa Municipalities DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Total: Pixley Ka Seme Municipalities DC7 Pixley Ka Seme District Municipality B B B B B B NC081 Mier NC082 Kai !Garib NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele DC8 //Khara Hais !Kheis Siyanda District Municipality Total: Siyanda Municipalities NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Total: Frances Baard Municipalities Frances Baard District Municipality NC451 Moshaweng NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 10 415 28 625 10 907 17 683 11 544 10 921 29 792 119 887 15 669 26 095 30 439 10 466 12 912 12 849 17 829 31 726 24 727 182 713 8 620 41 556 46 121 13 955 22 454 12 918 39 818 185 443 132 176 40 046 25 546 56 719 79 281 333 769 63 808 58 219 18 283 50 939 191 248 11 507 31 609 12 041 19 543 12 740 12 053 31 219 130 712 17 313 28 836 33 642 11 565 14 257 14 194 19 715 35 106 26 159 200 786 9 518 45 950 51 070 15 416 24 844 14 266 41 647 202 712 146 577 44 285 28 238 62 706 86 061 367 868 70 638 64 408 20 213 54 196 209 455 12 257 33 661 12 824 20 817 13 568 12 837 32 445 138 409 18 441 30 714 35 832 12 319 15 185 15 120 21 003 37 408 27 319 213 341 10 140 48 953 54 414 16 422 26 473 15 194 43 304 214 900 156 193 47 179 30 080 66 797 88 994 389 243 75 287 68 626 21 532 56 721 222 165 Total: Northern Cape Municipalities 1 013 059 1 111 533 1 178 060 76 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Total: Bojanala Platinum Municipalities Bojanala Platinum District Municipality NW381 Ratlou B NW382 Tswaing B NW383 Mafikeng B NW384 Ditsobotla B NW385 Ramotshere Moiloa B C DC38 Ngaka Modiri Molema Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Dr Kenneth Kaunda District Municipality B B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 138 282 247 326 231 669 38 032 203 756 232 094 1 091 159 59 576 56 186 109 725 69 696 70 458 357 615 723 256 29 119 28 210 88 632 24 989 58 504 188 347 417 801 40 951 76 801 303 560 69 259 153 622 644 194 152 916 273 870 256 655 42 057 225 305 239 987 1 190 789 65 873 62 108 121 500 76 999 77 882 394 150 798 513 32 204 31 172 97 982 27 613 64 639 207 978 461 588 45 287 85 191 336 019 76 618 158 939 702 054 162 918 291 812 273 476 44 806 240 017 247 826 1 260 855 70 182 66 164 129 460 82 017 82 968 422 535 853 327 34 305 33 205 104 392 29 413 68 853 179 335 449 503 48 247 90 788 357 961 81 631 155 901 734 528 Total: North West Municipalities 2 876 410 3 152 944 3 298 214 78 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011 Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE National Financial Year Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 A CPT City of Cape Town 970 473 1 090 987 1 163 859 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Eden Municipalities DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 32 066 23 008 19 898 29 296 22 887 68 652 195 808 40 561 62 476 36 977 56 804 45 172 200 739 442 730 46 935 31 156 14 805 16 648 41 692 151 236 16 840 23 227 36 942 72 201 37 618 20 415 26 687 122 912 356 842 8 239 9 200 28 956 11 535 57 931 35 495 25 447 22 010 32 575 25 392 70 992 211 911 44 855 69 437 41 252 63 024 49 943 207 135 475 646 51 892 34 666 16 402 18 425 43 229 164 615 18 619 25 750 40 915 80 365 41 577 22 696 29 726 126 954 386 601 9 097 10 149 32 081 12 304 63 632 37 821 27 106 23 445 34 724 27 058 72 151 222 306 47 781 74 007 43 992 67 160 53 197 210 408 496 545 55 272 36 957 17 477 19 629 44 363 173 698 19 833 27 438 43 589 85 706 44 281 24 195 31 695 129 701 406 437 9 690 10 809 34 194 12 906 67 599 Total: Western Cape Municipalities 2 175 019 2 393 393 2 530 444 National Total 34 107 901 37 573 396 39 960 288 ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS SCHEDULE 4 Vote Name of allocation Purpose Type of allocation Province Agriculture, Forestry and Fisheries (Vote 26) Comprehensive Agricultural Support Programme Grant To expand the provision of agricultural support services, promote and facilitate agricultural development by targeting smallholder and previously disadvantaged farmers General conditional allocation to provinces Basic Education (Vote 15) Education Infrastructure Grant To help accelerate construction, maintenance, upgrading and rehabilitation of new and existing infrastructure in education; and to enhance capacity to deliver infrastructure in education General conditional allocation to provinces Health (Vote 16) (a) Health Infrastructure Grant To supplement provincial funding of health infrastructure to accelerate the provision of health facilities and ensure proper maintenance of provincial health infrastructure General conditional allocation to provinces Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 174 985 102 932 41 173 164 691 154 398 102 932 72 052 133 812 82 346 1 029 321 968 435 418 776 461 011 1 158 136 874 897 472 881 289 158 469 967 385 039 5 498 300 299 754 129 621 142 694 358 471 270 802 146 368 89 501 145 466 119 179 1 701 856 Column B Forward Estimates 2012/13 R'000 195 209 114 829 45 931 183 726 172 243 114 829 80 380 149 277 91 863 1 148 287 1 058 635 458 483 508 633 1 270 878 865 485 463 237 317 450 515 812 424 558 5 883 171 327 673 141 911 157 434 393 367 267 888 143 383 98 258 159 656 131 411 1 820 981 2013/14 R'000 223 523 131 484 52 594 210 375 197 226 131 484 92 039 170 930 105 188 1 314 843 1 116 860 483 699 536 608 1 340 777 913 086 488 715 334 909 544 182 447 909 6 206 745 345 695 149 716 166 093 415 002 282 622 151 269 103 662 168 437 138 638 1 921 134 A c t N o . 6 o f 2 0 1 1 8 0 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS SCHEDULE 4 A c t N o . 6 o f 2 0 1 1 8 2 N o . 3 4 2 5 8 Vote Name of allocation Purpose Type of allocation Province Health (Vote 16) (b) Health Professions Training and Development Grant Nationally assigned function to provinces Support provinces to fund service costs associated with training of health professionals; development and recruitment of medical specialists in under- served provinces; and support and strengthen undergraduate and postgraduate training processes in health facilities (c) National Tertiary Services Grant To compensate tertiary facilities for the additional costs associated with spill over effects; and to ensure adequate provision of tertiary health services for all South African citizens Nationally assigned function to provinces Higher Education and Training (Vote 17) Further Education and Training Colleges Grant To ensure the successful transfer of the further education and training colleges function to the national Department of Higher Education and Training General conditional allocation to provinces Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 170 071 124 444 690 803 249 917 99 730 80 718 65 510 88 323 407 794 1 977 310 609 327 715 204 2 759 968 1 201 831 267 314 91 879 235 948 194 280 1 973 127 8 048 878 627 611 291 772 1 012 089 754 793 490 395 320 378 65 656 236 178 527 117 4 325 989 Column B Forward Estimates 2012/13 R'000 178 730 130 930 725 310 261 860 103 913 85 208 68 583 93 522 428 120 2 076 176 660 693 769 964 2 933 361 1 303 824 277 314 105 970 245 948 209 280 2 182 468 8 688 822 681 826 314 461 1 101 754 828 470 531 141 341 147 75 558 254 511 576 220 4 705 088 2013/14 R'000 188 560 138 131 765 202 276 262 109 628 89 894 72 356 98 666 451 667 2 190 366 698 110 800 000 3 100 895 1 408 053 287 314 120 270 255 948 224 280 2 494 337 9 389 207 761 118 346 682 1 233 994 939 709 590 206 370 651 89 875 280 449 649 704 5 262 388 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS SCHEDULE 4 Vote Name of allocation Purpose Type of allocation Province Transport (Vote 37) (a) Provincial Roads Maintenance Grant To supplement provincial roads investments and support preventative maintenance on provincial road networks; and to ensure provinces implement and maintain road asset management systems General conditional allocation to provinces (b) Public Transport Operations Grant To provide supplementary funding towards public transport services provided by provincial departments of transport Nationally assigned function to provinces Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 1 034 086 447 165 566 917 1 236 648 934 208 1 016 603 308 760 501 826 411 141 6 457 354 166 953 184 566 1 577 612 773 473 249 498 420 099 37 565 77 211 666 255 4 153 232 Column B Forward Estimates 2012/13 R'000 1 215 920 525 794 583 226 1 454 099 1 098 478 1 253 564 363 053 590 067 483 437 7 567 638 180 461 195 515 1 635 695 815 611 274 561 436 626 42 715 89 230 690 480 4 360 894 2013/14 R'000 1 312 210 567 433 625 542 1 569 251 1 185 468 1 449 002 391 803 636 795 521 720 8 259 224 196 061 208 162 1 702 781 864 281 303 510 455 715 48 662 103 111 718 460 4 600 743 A c t N o . 6 o f 2 0 1 1 8 4 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS SCHEDULE 4 Vote Name of allocation Purpose City Human Settlements (Vote 31) Urban Settlements Development Grant To improve the efficiency and coordination of investments in the built environment by providing large municipalities with appropriate resources and control over the selection and pursuit of investment programmes in the built environment Buffalo City City of Cape Town City of Johannesburg City of Tshwane Ekurhuleni eThekwini Mangaung Nelson Mandela Bay TOTAL Column A 2011/12 Allocation R'000 423 446 824 030 1 027 970 891 081 1 094 276 1 091 574 411 995 502 626 6 266 998 Column B Forward Estimates 2012/13 R'000 497 908 972 615 1 216 260 1 053 856 1 297 640 1 299 706 483 427 588 100 7 409 512 2013/14 R'000 547 338 1 067 485 1 333 559 1 155 692 1 421 452 1 421 322 531 884 648 074 8 126 806 A c t N o . 6 o f 2 0 1 1 8 6 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province (a) Ilima/Letsema Projects Grant Agriculture, Forestry and Fisheries (Vote 26) To assist targeted vulnerable South African farming communities to increase agricultural production and improve farming skills Conditional allocation (b) Land Care Programme Grant: Poverty Relief and Infrastructure Development Arts and Culture (Vote 14) Community Library Services Grant Conditional allocation To enhance the sustainable conservation of natural agriculture resources through a community-based participatory approach; create job opportunities through the Expanded Public Works programme; and to create an enabling environment for improved food security and poverty relief Conditional allocation To transform urban and rural community library infrastructure, facilities and services (primarily targeting previously disadvantaged communities) through a recapitalised programme at provincial level in support of local government and national initiatives Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 40 000 52 000 20 000 60 000 40 000 40 000 60 000 40 000 48 000 400 000 9 244 4 622 4 044 9 244 8 667 5 198 6 355 6 932 3 466 57 772 80 974 47 909 54 716 45 401 66 497 66 497 69 900 62 832 48 694 543 420 42 000 54 600 21 000 63 000 42 000 42 000 63 000 42 000 50 400 420 000 16 823 8 953 6 246 20 304 20 356 10 958 12 724 11 557 7 740 115 661 79 273 50 304 57 452 48 619 69 822 69 822 73 395 65 973 56 129 570 789 44 310 57 603 22 155 66 465 44 310 44 310 66 465 44 310 53 172 443 100 15 866 8 571 6 163 18 746 19 562 10 249 12 055 10 552 7 233 108 997 75 633 55 070 60 611 56 297 73 662 73 662 77 430 69 601 60 216 602 182 A c t N o . 6 o f 2 0 1 1 8 8 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Basic Education (Vote 15) (a) Dinaledi Schools Grant (b) HIV and Aids (Life Skills Education) Grant Conditional allocation Conditional allocation To promote Mathematics and Physical Science teaching and learning; to improve learner performance in Mathematics and Physical Science in line with the Action Plan 2014; and to improve teachers content knowledge of Mathematics and Physical Science To support South Africa’s HIV prevention strategy by increasing sexual and reproductive knowledge, skills and appropriate decision making among learners and educators; to mitigate the impact of HIV by providing a caring, supportive and enabling environment for learners and educators; and to ensure the provision of a safe, rights-based environment in schools that is free of discrimination, stigma and any form of sexual harassment/abuse (c) National School Nutrition Programme Grant To provide nutritious meals to targeted learners Conditional allocation Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 8 400 5 040 14 140 12 320 7 140 6 440 2 380 7 420 6 720 70 000 34 346 11 772 28 175 45 114 28 088 16 388 4 357 14 700 16 388 199 328 845 166 244 699 509 798 1 070 013 829 669 440 923 105 116 305 935 227 433 4 578 752 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 12 000 7 200 20 200 17 600 10 200 9 200 3 400 10 600 9 600 100 000 35 322 12 561 29 217 46 876 30 012 17 486 4 649 15 685 17 486 209 294 909 644 263 367 548 690 1 151 644 892 964 474 560 113 136 329 301 244 784 4 928 090 12 660 7 596 21 311 18 568 10 761 9 706 3 587 11 183 10 128 105 500 37 265 13 252 30 824 49 445 31 663 18 448 4 905 16 555 18 448 220 805 959 674 277 852 578 868 1 214 985 942 077 500 661 119 359 347 412 258 247 5 199 135 A c t N o . 6 o f 2 0 1 1 9 0 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Basic Education (Vote 15) (d) Technical Secondary Schools Recapitalisation Grant To recapitalise technical schools to improve the capacity to contribute to skills development and training Conditional allocation Health (Vote 16) (a) Comprehensive HIV and Aids Grant Conditional allocation To enable the health sector to develop an effective response to HIV and Aids including universal access to HIV counselling and testing; to support the implementation of the National Operational Plan for comprehensive HIV and Aids treatment and care; and to subsidise in-part funding for antiretroviral treatment programme (b) Forensic Pathology Services Grant To continue the development and provision of adequate forensic pathology services in all provinces Conditional allocation Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 37 584 14 428 30 596 38 563 27 450 18 078 7 667 17 015 8 619 200 000 864 173 530 440 1 620 673 1 889 427 624 909 490 366 212 923 599 437 660 614 7 492 962 73 506 39 451 97 966 161 550 42 308 53 114 24 240 28 019 70 226 590 380 Column B Forward Estimates 2012/13 R'000 39 464 15 150 32 127 40 490 28 822 18 983 8 052 17 867 9 045 210 000 1 014 134 621 824 1 934 057 2 246 099 733 963 578 087 247 228 705 969 743 249 8 824 610 - - - - - - - - - - 2013/14 R'000 41 635 15 983 33 894 42 717 30 407 20 027 8 495 18 850 9 542 221 550 1 222 480 750 788 2 294 326 2 675 081 884 146 694 264 301 557 848 533 935 489 10 606 664 - - - - - - - - - - A c t N o . 6 o f 2 0 1 1 9 2 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Health (Vote 16) (c) Hospital Revitalisation Grant Conditional allocation To provide funding to enable provinces to plan, manage, modernise, rationalise and transform health infrastructure, health technology, monitoring and evaluation of the health facilities in line with national policy objectives Human Settlements (Vote 31) Human Settlements Development Grant To provide funding for the creation of sustainable human settlements Conditional allocation Public Works (Vote 7) (a) Devolution of Property Rate Funds Grant To facilitate the transfer of property rates expenditure responsibility to provinces Conditional allocation Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 382 048 417 883 801 965 547 698 371 672 356 557 406 892 370 074 481 501 4 136 290 2 177 676 913 907 3 804 611 2 769 871 1 398 914 916 677 322 639 998 376 1 638 845 14 941 516 192 709 219 916 270 775 518 585 34 054 73 964 41 754 160 192 291 281 1 803 230 Column B Forward Estimates 2012/13 R'000 402 678 438 140 828 552 566 605 392 410 378 014 427 263 401 150 501 096 4 335 908 2 274 820 954 326 3 970 951 2 891 813 1 459 839 957 218 336 906 1 042 529 1 711 035 15 599 437 202 854 233 737 284 314 556 669 35 757 77 647 44 355 179 984 322 730 1 938 047 2013/14 R'000 387 104 412 172 760 206 533 432 369 152 355 081 401 940 377 375 471 397 4 067 859 2 403 688 1 006 814 4 186 987 3 050 176 1 539 788 1 009 865 355 437 1 099 868 1 804 785 16 457 408 214 360 249 390 299 951 599 319 37 725 84 601 47 303 206 241 351 963 2 090 853 A c t N o . 6 o f 2 0 1 1 9 4 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Public Works (Vote 7) (b) Social Sector Expanded Public Works Programme Incentive Grant for Provinces Conditional allocation To incentivise provincial social sector departments identified in the 2011 Social Sector EPWP Log-frame to increase job creation by focusing on the strengthening and expansion of social service programmes that have employment potential Sport and Recreation South Africa (Vote 20) Mass Sport and Recreation Participation Programme Grant To facilitate mass participation within communities and schools through selected activities, empowerment of communities and schools in conjunction with relevant stakeholders Conditional allocation Transport (Vote 37) Gautrain Rapid Rail Link To provide for national government funding contribution to the Gauteng Provincial Government for the construction of a fully integrated Gautrain Rapid Rail network Conditional allocation Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 5 070 15 586 34 848 30 269 28 332 13 407 13 890 42 222 16 734 200 358 63 570 33 078 71 148 87 694 53 636 38 382 26 372 35 124 42 964 451 968 - - 5 300 - - - - - - 5 300 7 120 18 703 41 818 32 485 33 998 16 088 16 669 54 229 20 394 241 504 66 749 34 732 74 705 92 078 56 318 40 301 27 691 36 880 45 112 474 566 - - - - - - - - - - 9 139 22 444 50 181 34 354 40 798 19 306 20 002 65 901 23 903 286 028 70 420 36 642 78 814 97 142 59 415 42 518 29 214 38 909 47 593 500 667 - - - - - - - - - - A c t N o . 6 o f 2 0 1 1 9 6 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 6 SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES Vote Name of allocation Purpose Municipal Systems Improvement Grant To assist municipalities in building in-house capacity to perform their functions and stabilise institutional and governance systems as required in the Municipal Systems Act and related legislation, policies and local government turnaround strategy Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 219 420 230 096 242 734 A c t N o . 6 o f 2 0 1 1 9 8 N o . 3 4 2 5 8 RECURRENT GRANTS Cooperative Governance and Traditional Affairs (Vote 3) National Treasury (Vote 10) Local Government Financial Management Grant Water Affairs (Vote 38) Water Services Operating Subsidy Grant Municipal Infrastructure Grant INFRASTRUCTURE GRANTS Cooperative Governance and Traditional Affairs (Vote 3) Energy (Vote 29) (a) Integrated National Electrification Programme (Municipal) Grant (b) Electricity Demand Side Management (Municipal) Grant Neighbourhood Development Partnership Grant (a) Public Transport Infrastructure and Systems Grant (b) Rural Transport Services and Infrastructure Grant Municipal Drought Relief Grant National Treasury (Vote 10) Transport (Vote 37) Water Affairs (Vote 38) To promote and support reforms in financial management by building capacity in municipalities to implement the Municipal Finance Management Act (MFMA) As part of strengthening financial and asset management in municipalities, the grant provides funding for water and energy internship programme to graduates in selected water boards and municipalities To subsidise and build capacity in water schemes owned and/or operated by the Department of Water Affairs or by other agencies on behalf of the department and transfer these schemes to local government 434 641 479 333 526 086 560 794 399 000 420 945 TOTAL 1 214 855 1 108 429 1 189 765 To provide specific capital finance for basic municipal infrastructure backlogs for poor households, micro enterprises and social institutions servicing poor communities 11 443 505 13 914 132 14 679 408 To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to municipalities to address the electrification backlog of occupied residential dwellings, the installation of bulk infrastructure and rehabilitation and refurbishment of electricity infrastructure in order to improve quality of supply To implement the Electricity Demand Side Management (EDSM) programme by providing subsidies to licenced distributors to address EDSM in residential dwellings, communities and municipal infrastructure in order to mitigate the risk of load shedding and supply interruptions To support neighbourhood development projects that provide community infrastructure and create the platform for other public and private sector development, towards improving the quality of life of residents in targeted underserved neighbourhoods (townships generally) To provide for accelerated planning, construction and improvement of public and non-motorised transport networks To assist rural district municipalities to set up rural road asset management systems, and collect road and traffic data in line with the Road Infrastructure Strategic Framework for South Africa To provide capital finance for construction of appropriate water infrastructure to alleviate further impacts of drought in Nelson Mandela Bay metropolitan municipality for affected households, micro enterprises and social institutions 1 096 612 1 151 443 1 214 772 2 0 1 1 280 000 - - 750 000 800 000 800 000 4 803 347 4 999 781 5 563 604 35 439 37 382 39 250 450 000 - - TOTAL 18 858 903 20 902 738 22 297 035 I D V I S I O N O F R E V E N U E A C T , G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 ALLOCATIONS-IN-KIND TO PROVINCES FOR DESIGNATED SPECIAL PROGRAMMES SCHEDULE 7 A c t N o . 6 o f 2 0 1 1 1 0 0 N o . 3 4 2 5 8 Vote Name of allocation Purpose Province Basic Education (Vote 15) School Infrastructure Backlogs Grant Eradication of inappropriate school infrastructure; and provision of water, sanitation and electricity to schools Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape Unallocated TOTAL Column A 2011/12 Allocation R'000 - - - - - - - - - 700 000 700 000 Column B Forward Estimates 2012/13 R'000 - - - - - - - - - 2 315 000 2 315 000 2013/14 R'000 - - - - - - - - - 5 189 000 5 189 000 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES SCHEDULE 7 Vote Name of allocation Purpose National Treasury (Vote 10) Energy (Vote 29) Neighbourhood Development Partnership Grant To support neighbourhood development projects that provide community infrastructure and create the platform for other public and private sector development, towards improving the quality of life of residents in targeted underserved neighbourhoods (townships generally) (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 occupied residential dwellings, the installation of bulk infrastructure and rehabilitation and refurbishment of electricity infrastructure in order to improve quality of supply (b) Electricity Demand Side Management (Eskom) Grant To implement the Electricity Demand Side Management (EDSM) programme by providing subsidies to Eskom to address EDSM in residential dwellings and communities in order to mitigate the risk of load shedding and supply interruptions Water Affairs (Vote 38) (a) Water Services Operating Subsidy Grant (b) Regional Bulk Infrastructure Grant Human Settlements (Vote 31) Rural Households Infrastructure Grant To subsidise and build capacity in water schemes owned and/or operated by the Department of Water Affairs or by other agencies on behalf of the department and transfer these schemes to local government 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 To provide specific capital funding for the eradication of rural water and sanitation backlogs and is targeted at existing households where bulk-dependent services are not viable The grant also funds training for beneficiaries on health and hygiene practices and how to maintain the facilities provided Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 100 000 80 000 55 000 1 737 812 1 882 057 1 985 570 118 800 99 935 - - - - 1 704 140 2 003 217 2 176 274 2 0 1 1 231 500 479 500 517 250 TOTAL 3 992 187 4 444 774 4 734 094 A c t N o . 6 o f 2 0 1 1 1 0 2 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 INCENTIVES TO PROVINCES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES SCHEDULE 8 Vote Name of allocation Purpose Type of allocation Province Public Works (Vote 7) Expanded Public Works Programme Incentive Grant for Provinces Incentive allocation to provinces To incentivise provincial departments to increase job creation efforts in infrastructure, environment and culture programmes through the use of labour- intensive methods and the expansion of job creation in line with the Expanded Public Works Programme (EPWP) guidelines Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape Unallocated TOTAL Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 30 431 10 606 44 210 129 836 9 545 9 486 4 810 5 758 22 587 - 267 269 - - - - - - - - - 325 220 325 220 - - - - - - - - - 401 588 401 588 INCENTIVES TO MUNICIPALITIES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES Vote Name of allocation Purpose Public Works (Vote 7) Expanded Public Works Programme Incentive Grant for Municipalities To incentivise municipalities to increase job creation efforts in infrastructure, environment and culture programmes through the use of labour-intensive methods and the expansion of job creation in line with the Expanded Public Works Programme (EPWP) guidelines Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 679 583 665 678 779 496 TOTAL 679 583 665 678 779 496 A c t N o . 6 o f 2 0 1 1 1 0 4 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , 2 0 1 1 G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1 SCHEDULE 9 UNALLOCATED PROVISIONS FOR PROVINCES FOR DISASTER RESPONSE Vote Name of allocation Purpose Province Provincial Disaster Grant To provide for the immediate release of funds for disaster response Cooperative Governance and Traditional Affairs (Vote 3) Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape Unallocated TOTAL Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 - - - - - - - - - 305 000 305 000 - - - - - - - - - 180 000 180 000 - - - - - - - - - 190 000 190 000 UNALLOCATED PROVISIONS FOR MUNICIPALITIES FOR DISASTER RESPONSE Vote Name of allocation Purpose Municipal Disaster Grant To provide for the immediate release of funds for disaster response Cooperative Governance and Traditional Affairs (Vote 3) Column A 2011/12 Allocation R'000 Column B Forward Estimates 2012/13 R'000 2013/14 R'000 470 000 330 000 350 000 2 0 1 1 TOTAL 470 000 330 000 350 000 A c t N o . 6 o f 2 0 1 1 1 0 6 N o . 3 4 2 5 8 I D V I S I O N O F R E V E N U E A C T , G O V E R N M E N T G A Z E T T E , 2 8 A P R I L 2 0 1 1