Division of Revenue Act

10. Duties of transferring national officer in respect of Schedule 5, 6, 7 or 8 10 allocation

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

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

13. Duties in respect of annual financial statements and annual reports for 2010/11 Part 3 General matters relating to Schedule 4, 5, 6, 7 or 8 allocations Publication of allocations and frameworks Spending in terms of purpose and subject to conditions 14. 15.

16. Withholding of allocation 17. 18. 19.

20. Unspent conditional allocations Stopping of allocation Re-allocation of funds Conversion of Schedule 6 and Schedule 7 allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Transfers made in error or fraudulently Payment schedule 21.

22. Amendment of payment schedule 23.

24. Allocations not listed in Schedules

25. Authorisation of expenditure 26. 27. Preparations for next financial year and 2012/13 financial year Expenditure prior to commencement of Division of Revenue Act, 2011 CHAPTER 5 DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

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 2011, 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 April 2010, to the National Treasury and all category B municipalities within that submit municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2010/11 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— (a) the category C municipality retains the power or function in terms of the Municipal Structures Act; and (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— (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 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 the payment schedule to the National Treasury. (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— 5 10 15 20 25 30 35 40 45 50 42 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (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 addition to the requirements of the Municipal Finance Management Act, the disposal by a municipality of a stadium that was built or upgraded with funding allocated in terms of the FIFA World Cup Stadiums Development Grant is subject to the approval of the transferring national officer for the FIFA World Cup Stadiums Development Grant and the National Treasury. (9) In respect of the Human Settlements Development Grant, the financial and non-financial reporting that is required to be submitted by the accredited municipality in terms of the grant framework must relate to the requirements specified in the grant framework. (10) An accredited municipality 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 April 2010, publish the following in the Gazette: (i) (ii) (iii) the indicative allocation per municipality for every allocation to be made by 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) to (iii), in respect of each municipality and school, for the next financial year and the 2012/13 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 (iv) (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 5 10 15 20 25 30 35 40 45 50 44 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 allocations must align to the appropriation Bill as passed by the legislature, and which must be deemed to be final. (3) (a) Despite anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (1) or (2). (b) The amended allocations and allocations referred to in paragraph (a) must be included in the province’s budget documents that are submitted with an adjustment appropriation Bill to its legislature. 5 (c) The provisions of subsection (2), with the necessary changes, apply in respect of 10 allocations referred to in paragraph (b). (4) Where a function for which a province receives a Schedule 5 allocation is assigned to a municipality during a financial year and the province has not appropriated funds to that municipality for the performance of that function, the province must transfer the allocation to the municipality in terms of section 226(3) of the Constitution as a direct charge against that province’s Revenue Fund and must inform the National Treasury of the transfer. (5) (a) A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on— (i) actual transfers received by the province from national departments; (ii) actual expenditure on such allocations, excluding Schedule 4 allocations, up to the end of that month; and (iii) actual transfers made by the province to municipalities, and actual expendi- ture by municipalities on such allocations. (b) The report contemplated in paragraph (a) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury. (6) 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 in accordance therewith; and (ii) submit the payment schedules to the National Treasury within 14 days of the commencement of the financial year. (b) Duties of National Treasury 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. (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

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 15 20 25 30 35 40 6 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010

33. Unauthorised and irregular expenditure Financial misconduct 34.

35. Delegations and assignments 36. 37. 38. 39. Exemptions Regulations Repeal of laws Short title and commencement Schedule 1: Equitable division of revenue raised nationally among the three spheres of government Schedule 2: Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) Schedule 3: Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally Schedule 4: Allocations to provinces and municipalities to supplement the funding of programmes or functions funded from provincial or municipal budgets Schedule 5: Specific purpose allocations to provinces Schedule 6: Specific purpose allocations to municipalities Schedule 7: Allocations-in-kind to municipalities for designated special programmes Incentives to provinces and municipalities to meet targets with regards to Schedule 8: priority government programmes 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— ‘‘accredited municipality’’ means a municipality accredited in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes; ‘‘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); ‘‘financial year’’ means the financial year commencing on 1 April 2010 and ending on 31 March 2011; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 14; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘municipal financial year’’ means the financial year of a municipality commenc- ing on 1 July 2010 and ending on 30 June 2011; ‘‘next financial year’’ means the financial year commencing on 1 April 2011 and ending on 31 March 2012; ‘‘next municipal financial year’’ means the financial year of a municipality commencing on 1 July 2011 and ending on 30 June 2012; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; 5 10 15 20 25 30 35 40 45 50 8 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (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 or 8 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 or 8 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, determination or request made or instruction given under this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5, 6 or 8 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 each such grant, sponsorship or donation received. 15 20 25 30 35 40 45 50 46 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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). Unauthorised and irregular expenditure 5 10 15 33. (1) The following transfers constitute unauthorised expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be, where relevant: (a) a transfer prohibited in terms of section 15(2) of this Act; or (b) a transfer by a transferring national officer to a bank account of a province or 20 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). (2) Any transfer made or spending of an allocation in contravention of this Act or a framework published in terms of this Act, constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management 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, and in particular, any non-compliance with section 26, constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act and section 171(4) of the Municipal Finance Management Act apply in respect of financial misconduct contemplated 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 assigned duty to another National Treasury official; and 25 30 35 40 45 48 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may confirm, vary or revoke any decision taken by an official as a result of a delegation, subject to any rights that may have vested as a consequence of the decision. 5 Exemptions 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 10 conditions, if any, to which it is subject and must be published in the Gazette. 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. Repeal of laws 38. (1) Subject to subsection (2), the Division of Revenue Act, 2009 (Act No. 12 of 2009), with the exception of sections 33 and 47, is hereby repealed. (2) The repeal of the Division of Revenue Act, 2009 (Act No. 12 of 2009), does not affect any duty or obligation set out in that Act, the execution of which is still outstanding. Short title and commencement 15 20

39. This Act is called the Division of Revenue Act, 2010, and takes effect on 1 April 2010 or the date of publication thereof by the President in the Gazette, whichever is the later date. 25 50 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 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 better co-ordination between policy, planning, budget preparation and execution processes between and within the different spheres of government; (c) promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that such governments may plan their budgets over a multi-year period; (d) promote transparency and equity in the resource allocation process; and (e) promote accountability by ensuring that all allocations are reflected on the budgets of receiving provinces and municipalities, and by ensuring that the expenditure of conditional allocations is reported on by the receiving provinces and municipalities. 40 45 50 10 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 2012/13 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 2012/13 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 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 2012/13 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 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 2010, 30 November 2010 and 25 March 2011, 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— (i) national departments; or (ii) provinces or municipalities, as a conditional or an unconditional allocation; (b) increase a conditional allocation to a province or municipality through a 5 10 15 20 25 30 35 40 45 12 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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; and authorise expenditure in accordance with section 25. (c) CHAPTER 3 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES 5 Part 1 Conditional allocations 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: 10 (a) Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Schedule 5, specifying specific-purpose allocations to provinces; and (c) Schedule 8, specifying incentives to provinces to meet targets with regards to 15 priority government programmes. (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 2012/13 financial year, which is subject to the annual Division of Revenue Acts in respect of those financial years, is set out in Column B of the Schedules referred to in subsection (1). 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 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; and (d) Schedule 8, specifying incentives to municipalities to meet targets with regards to priority government programmes. (2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2012/13 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, is set out in Column B of the Schedules referred to in subsection (1). (3) The National Treasury must publish the share or indicative allocation of each municipality in respect of the local government allocations contemplated in subsections (1) and (2) in the Gazette in terms of section 14. (4) Notwithstanding anything to the contrary contained in 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 2012/13 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 2012/13 20 25 30 35 40 45 50 14 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 Duties of accounting officers in respect of Schedule 4, 5, 6, 7 or 8 allocations Duties of transferring national officer in respect of Schedule 4 allocation 5 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 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; is approved by the National Treasury; (b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that any monitoring programme or system— (i) (ii) does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information; is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and is consistent with section 11(2); (iv) 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. (iii) (2) (a) Subsection (1)(b) does not apply to the Municipal Infrastructure Grant (Cities). (b) Municipalities that receive the Municipal Infrastructure Grant (Cities) are only required to report expenditure and non-financial performance information against their capital budgets, in accordance with the requirements of section 71 of the Municipal Finance Management Act. Duties of transferring national officer in respect of Schedule 5, 6, 7 or 8 allocation 10 15 20 25 30 10. (1) A transferring national officer must— (a) not later than 14 days after this Act takes effect, certify to the National 35 Treasury that— (i) allocation frameworks, including conditions and monitoring provisions, are reasonable and do not impose an undue administrative burden on receiving provincial departments and municipalities beyond the provi- sion of standard management information; (iii) (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; (iv) 40 45 16 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (b) (c) 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; (d) deposit funds only into the primary bank account of a province or municipality, or, where appropriate, into the corporation for public deposits account of a province or the bank account designated for the transfer of the Gautrain Rapid Rail Link Grant; and ensure that all other arrangements or requirements as stipulated in the 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. (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 for each accredited municipality by 14 April 2010, and submit those allocations to the National Treasury by 30 April 2010, for publication in the Gazette. Duties of receiving officer in respect of Schedule 4 allocation 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 it allocates and spends a Schedule 4 allocation. (b) (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— 5 10 15 20 25 30 35 40 45 50 55 18 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (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; (b) as part of the report required in terms of section 71 of the Municipal Finance Management Act, 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 Municipal Infrastructure Grant (Cities); and in the case of the Municipal Infrastructure Grant (Cities), 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 allocation framework; and (ii) 5 10 15 (c) quarterly, 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 20 allocations other than the Municipal Infrastructure Grant (Cities); and (ii) performance for that quarter against the targets stipulated in the infrastructure performance framework that is required in terms of the allocation framework, in respect of the Municipal Infrastructure Grant (Cities). (3) The National Treasury must make the report submitted to it in terms of section 11(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— (b) (a) submit, as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports to the relevant provincial treasury on spending and performance against programmes; and 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 the annual financial statements and annual report. (6) 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. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation 12. (1) The receiving officer of a Schedule 5, 6 or 8 allocation must ensure compliance with the requirements of the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5, 6 or 8 allocation 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 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. the National Treasury and the relevant (c) 25 30 35 40 45 50 55 20 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (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 actual 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; (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 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) (5) (a) Subsections (2) and (3) do not apply to the receiving officer of the Gautrain 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). 5 10 15 20 25 30 35 (6) The receiving officer of the 2010 FIFA World Cup Stadiums Development Grant 40 must, in addition to what is provided in subsection (2)— (a) submit a final report on the stadium construction programme, including all expenditure and a reconciliation of those bank accounts that were used for the stadium construction programme; and (b) attach to the report contemplated in that subsection copies of payment certificates issued in terms of the construction contract entered into by the municipality which comply with the requirements of the Municipal Finance Management Act. (7) 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. 45 50 22 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 Duties in respect of annual financial statements and annual reports for 2010/11 13. (1) The 2010/11 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 8 must, in addition to any requirements in terms of any other applicable law— (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 2010/11 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 8 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 purpose 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 2010/11 financial statements of a provincial department receiving an allocation in terms of Schedule 4, 5 or 8 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 2010/11 annual report of a provincial department receiving an allocation in terms of Schedule 4, 5 or 8 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate to what extent the provincial department complied with the 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 2010/11 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 55 24 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 Part 3 General matters relating to Schedule 4, 5, 6, 7 or 8 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 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 Schedule 4, 5, 6, 7 or 8 allocation. (2) The National Treasury must publish in the Gazette— (a) any revisions of or amendments to the frameworks published in terms of subsection (1); (b) any virement which is made in accordance with the requirements of section (c) 6(3) of this Act 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 a Schedule 6 or a Schedule 7 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 allocations; 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. 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 Schedule 4, 5, 6, 7 or 8 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— (i) the receiving officer has certified to the National Treasury that the transfer is not an attempt to artificially inflate its spending estimates and that there are good reasons for the advance payment or transfer; and the National Treasury has approved the advance payment or transfer. (ii) (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 35 40 45 50 26 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 Department of Water Affairs 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 an accredited municipality must, by 31 May 2010, 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 an accredited municipality 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) The Health Professions Training and Development Grant and the National Tertiary Services Grant may not be withheld in terms of this section. (3) A transferring national officer must, seven working days or such shorter period as may be approved by the National Treasury, prior to withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) written notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations, within those seven days or that shorter period, as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury. (4) A notice contemplated in subsection (3) must include the reasons for withholding the allocation and the intended duration of the withholding. (5) (a) The National Treasury may, when a transferring national officer is withholding an allocation in terms of subsection (1), instruct, or approve a request from, that transferring national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will— (i) facilitate compliance with this Act or the conditions to which the allocation is subject; or (ii) minimise the risk of under-spending. (b) A transferring national officer must, when requesting the withholding of an allocation in terms of this subsection, submit proof of its compliance with subsection (3) and any representations received from the receiving officer, to the National Treasury. (c) The transferring national officer must again comply with subsection (3) when the National Treasury issues an instruction or approves a request in terms of paragraph (a). (6) (a) In respect of the Human Settlements Development Grant, a receiving officer may, in consultation with the transferring national officer, the relevant provincial 5 10 15 20 25 30 35 40 45 50 28 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 treasury and the National Treasury, withhold a transfer to an accredited municipality, if the conditions set out in subsection (1) exist. (b) A receiving officer, prior to withholding a transfer to an accredited municipality, must comply with the notice requirements stipulated in subsections (3) and (4). (c) A receiving officer may request the transferring national officer to seek the approval of the National Treasury that a transfer to an accredited municipality be withheld for a period longer than 30 days, in terms of subsection (5). 5 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 in the case of the Human Settlements Development Grant, stop the transfer of a Schedule 4, 5 or 6 allocation referred to in section 16(1) to a province or municipality— 10 (a) on the grounds of persistent and material non-compliance with— the provisions of this Act; or (i) (ii) a condition to which the allocation, as provided for in the relevant 15 framework, is subject; or (b) if the National Treasury anticipates that a province or municipality will substantially under-spend on that programme or allocation in the financial year. (2) The National Treasury must, when stopping an allocation in terms of this 20 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 re-allocated, 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 re-allocation 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. (i) (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 (ii) 25 30 35 40 45 50 55 30 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (iii) 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. 5 Conversion of Schedule 6 and Schedule 7 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) An allocation that is converted in terms of this section must be paid to or expended on behalf of the same municipality to which the allocation was originally made. 10 (3) A conversion referred to in subsection (1) takes effect on the date of publication 15 referred to in section 14(2)(c). (4) The National Treasury must inform the transferring national officer and each affected receiving 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, provincial treasury or municipality, approve— (a) a roll-over from a conditional allocation to the next financial year; and (b) spending of a portion of a conditional allocation on activities related to the purpose of that allocation, where the province or municipality projects significant unforeseeable and unavoidable over-spending on its budget. (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 set-off 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 conditional grant allocations to that province; and in the case of a municipality, against future 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 set-off amounts against upcoming alloca- tions; and (b) an opportunity, within 14 days of receipt of the notice referred to in paragraph (a), to— (i) submit written representations that prove to the satisfaction of the in National Treasury that the unspent allocation was either spent 20 25 30 35 40 45 50 32 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 accordance with the relevant framework, or is committed to identifiable projects; (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 set-off against allocations, and the reasons for setting-off the amounts. (7) Despite anything else contained within 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. CHAPTER 4 MATTERS RELATING TO ALL 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. (d) Any advances in terms of paragraph (c) must be set-off against transfers to the province which would otherwise become due in terms of that payment schedule. (2) (a) The National Treasury determines the payment schedule for the transfer of a municipality’s equitable share allocation, after consultation with the accounting officer of the national department responsible for local government. (b) Despite paragraph (a), the National Treasury, after consultation with the accounting officer of the national department responsible for local government, may, for cash management purposes in the municipality or when an intervention in terms of section 139 of the Constitution 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 it which has not yet fallen due for transfer in accordance with the payment schedule, be advanced to a municipality. (c) Any advances in terms of paragraph (b) must be set-off against transfers to the municipality which would otherwise become due in terms of the applicable payment schedule. (3) (a) The National Treasury must approve the payment schedules for a Schedule 4, 5, 6 or 8 allocation transferred to a province or municipality. 5 10 15 20 25 30 35 40 (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 before 14 April 2010. 45 (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 50 34 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 item (aa) payable from the allocation; and (iii) in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality. 5 (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. 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 Schedule 2, 3, 4, 5 or 6 on notification to— (a) (b) the accounting officer of a provincial treasury, in the case of a provincial allocation; and 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— 10 15 20 25 (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 30 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). 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 and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality. 35 40 45 50 36 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 Authorisation of expenditure 25. (1) Despite anything to the contrary contained in any law, to defray expenditure of an exceptional nature which cannot, without serious prejudice to the public interest, be postponed to a future appropriation of funds— (a) (b) the Minister may, in accordance with section 16 of the Public Finance Management Act and subject to conditions, make an allocation to a province or municipality from the National Revenue Fund; and the MEC for Finance in a province may, in accordance with section 25 of the Public Finance Management Act and subject to conditions, make an allocation to a municipality from the Provincial Revenue Fund. (2) The relevant treasury must publish any allocation and the conditions subject to which the allocations were made, if any, in the Gazette. (3) In addition to what is provided in subsection (1), and despite any contrary provision contained in any law, the Minister may approve expenditure qualifying for inclusion in an adjustments budget in terms of section 30(2) of the Public Finance Management Act before such an adjustments budget is passed. (4) Expenditure approved in terms of subsection (3)— (a) may not exceed the total amount set aside as a contingency reserve in the national annual budget for the current financial year; is a direct charge against the National Revenue Fund; and (b) (c) must be included either in the next national adjustments budget or in other appropriation legislation tabled in the National Assembly for the financial year in which the expenditure is authorised. (5) An approval granted by the Minister in respect of money to be appropriated for expenditure already announced by the Minister during the tabling of the annual budget, may be made subject to conditions. (6) The application of this section may be regulated by regulation or treasury instruction. Preparations for next financial year and 2012/13 financial year 26. (1) (a) A provincial department responsible for implementing the Infrastructure Grant to Provinces must, by a date determined by the provincial treasury, submit detailed infrastructure plans in a format determined by the National Treasury, to the provincial treasury, and the provincial treasury must submit the infrastructure plans to the National Treasury by 31 August 2010. (b) The infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2012/13 financial year, as set out in Column B of Schedule 4. (c) The provincial treasury must— (i) review the infrastructure plans of all receiving officers, and must assess the extent to which those plans are aligned to the Integrated Development Plan of each affected municipality, and submit the integrated plans to the National Treasury by 27 August 2010, together with the provincial budget submission; (ii) ensure that the infrastructure budgets of the receiving departments include an allocation for project design and the initiation of procurement for projects to be implemented in the next financial year and the 2012/13 financial year, and that infrastructure budgets are aligned with the cash flow requirements of the planned projects in a given year; and (iii) ensure that the infrastructure budgets of the receiving departments make adequate provision for operations and maintenance associated with newly constructed or upgraded infrastructure. 5 10 15 20 25 30 35 40 45 50 (2) (a) A category C municipality that receives an equitable share, a conditional allocation, or both, in terms of this Act must, using the envisaged conditional allocations to that municipality for the next financial year and the 2012/13 financial year as set out in Column B of the Schedules, by 1 October 2010— (i) agree on the provisional allocations and the projects to be funded from those allocations in the next financial year and the 2012/13 financial year with each 55 38 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 (ii) 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 prioritised projects contemplated in subparagraph (i) listed per municipality to be funded from the allocations for the next financial year and the 2012/13 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. (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 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 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 1 October 2010, 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 2010. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2010, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (3) (a) The transferring national officer of a conditional allocation, using the envisaged conditional allocations for the next financial year and the 2012/13 financial year as set out in Column B of the Schedules to this Act, must, by 1 October 2010, submit to the National Treasury for approval— 5 10 15 20 25 30 (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year; 35 (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) 40 (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 45 paragraph (a) by 1 October 2010, determine— the provisional allocations referred to in paragraph (a)(i); (i) (ii) any amendments to the envisaged allocations referred to in paragraph (a)(ii); and the draft frameworks for the allocations referred to in paragraph (a)(iii), (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 2010. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2010, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. 50 55 (4) The National Treasury may, in preparation for the next financial year, instruct transferring national officers, receiving officers and municipalities to submit to it such 60 40 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 plans and information for any conditional allocation as it may determine at specified times prior to the start of the next financial year. Expenditure prior to commencement of Division of Revenue Act, 2011

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt service cost and the contingency reserve.

2. The direct charges for the provincial equitable share are netted out. 527 001 492 260 973 745 30 167 706 818 142 943 573 709 007 280 688 678 33 939 901 888 337 586 632 299 464 294 779 975 37 234 396 964 313 835 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 2010/11 Allocation R'000 40 134 424 15 959 310 45 134 335 56 742 834 33 237 814 21 323 198 7 101 615 17 314 124 24 026 091 260 973 745 Column B Forward Estimates 2011/12 R'000 42 856 005 17 054 636 48 791 833 61 358 875 35 397 976 22 864 675 7 556 611 18 680 341 26 127 726 280 688 678 2012/13 R'000 44 693 156 17 787 796 51 459 021 64 761 099 36 820 351 23 943 495 7 962 754 19 681 857 27 670 446 294 779 975 52 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE National Financial Year Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 A NMA Nelson Mandela Bay 602 883 686 623 759 738 EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 Cacadu District Municipality B B B B B B B B B C Total: Cacadu Municipalities Sunday's River Valley EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC125 Buffalo City EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Amatole District Municipality B 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 Chris Hani District Municipality B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu Sakhisizwe Senqu EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 Ukhahlamba District Municipality B B B B C Total: Ukhahlamba Municipalities EC151 Mbizana EC152 Ntabankulu 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 B B C Total: O.R.Tambo Municipalities EC442 Umzimvubu EC441 Matatiele DC44 Alfred Nzo District Municipality B B C Total: Alfred Nzo Municipalities 29 339 31 051 11 553 53 620 43 896 25 710 12 094 34 882 22 754 69 387 334 287 77 759 112 592 24 084 69 462 508 895 47 261 72 656 16 259 481 040 1 410 008 32 832 19 031 13 503 86 908 69 276 51 330 46 997 27 217 281 530 628 623 50 021 66 493 17 620 19 221 125 943 279 299 75 758 41 957 73 505 44 714 88 682 67 972 127 858 406 208 926 655 71 442 71 817 125 171 268 431 33 081 35 012 13 010 60 557 49 614 28 959 13 619 39 829 25 642 73 487 372 811 87 555 126 838 27 121 78 216 583 459 53 215 81 821 18 314 516 050 1 572 589 37 003 21 409 15 201 97 879 77 962 57 778 52 915 30 659 316 327 707 132 56 309 74 893 19 842 21 663 141 618 314 324 85 262 47 220 82 747 50 321 99 862 76 537 144 365 456 876 1 043 190 80 440 80 870 140 777 302 088 36 392 38 515 14 297 66 657 54 629 31 837 14 969 44 020 28 202 77 298 406 817 96 241 139 485 29 826 86 017 643 912 58 522 89 988 20 141 565 555 1 729 686 40 712 23 526 16 709 107 646 85 679 63 510 58 166 33 721 347 648 777 317 61 879 82 378 21 814 23 832 155 629 345 532 93 698 51 884 90 938 55 292 109 800 84 145 159 022 502 252 1 147 030 88 427 88 896 154 706 332 029 Total: Eastern Cape Municipalities 4 450 185 4 998 756 5 498 148 54 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Total: Xhariep Municipalities FS171 Naledi FS172 Mangaung FS173 Mantsopa DC17 Motheo District Municipality B B B C Total: Motheo Municipalities FS181 Masilonyana FS182 Tokologo 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 DC19 B B B B B C Total: Thabo Mofutsanyana Municipalities Phumelela Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality National Financial Year Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 40 637 72 760 40 862 13 372 167 631 29 882 494 273 53 916 152 312 730 383 66 189 34 525 48 822 358 900 111 999 90 922 711 356 133 874 103 057 62 145 267 069 44 238 59 868 670 251 135 789 126 766 79 048 61 766 122 988 526 357 45 817 82 060 46 076 14 528 188 481 33 691 565 491 60 809 157 537 817 527 74 634 38 912 55 048 406 057 126 326 96 169 797 146 151 000 116 494 70 092 301 604 49 871 64 177 753 237 153 130 142 969 89 636 69 644 128 476 583 856 50 407 90 301 50 691 15 565 206 964 37 064 624 239 66 908 144 936 873 146 82 113 42 800 60 561 447 544 139 012 101 063 873 093 166 160 128 277 77 121 332 128 54 858 68 114 826 659 168 490 157 312 98 891 76 618 133 751 635 062 Total: Free State Municipalities 2 805 978 3 140 248 3 414 925 56 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 GT461 Nokeng tsa Taemane GT462 Kungwini DC46 Metsweding District Municipality B B C Total: Metsweding Municipalities GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT482 Randfontein GT483 Westonaria NW405 Merafong City DC48 West Rand District Municipality B B B B C Total: West Rand Municipalities National Financial Year Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 1 471 409 1 704 648 717 978 1 677 189 1 969 607 827 506 1 856 224 2 203 924 921 982 28 495 65 336 26 015 119 846 498 815 37 448 48 093 213 221 797 577 173 321 73 559 79 143 147 257 160 459 633 739 32 249 74 383 27 667 134 299 564 602 42 593 54 400 222 569 884 164 196 622 83 491 89 229 166 393 168 637 704 373 35 538 82 150 29 188 146 876 622 584 47 026 59 922 231 574 961 105 217 050 92 105 98 192 183 414 176 554 767 315 Total: Gauteng Municipalities 5 445 197 6 197 137 6 857 427 58 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 National Financial Year Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 1 414 534 1 631 503 1 787 032 KZN211 Vulamehlo KZN212 uMdoni KZN213 Umzumbe KZN214 uMuziwabantu KZN215 Ezinqolweni KZN216 Hibiscus Coast B B B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 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 Emnambethi-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 KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District 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 24 501 20 802 60 966 30 377 18 112 70 295 199 841 424 894 41 165 26 617 16 695 16 386 267 211 20 601 21 684 258 183 668 542 83 304 44 140 21 569 44 542 47 956 198 196 439 707 19 788 47 451 46 328 30 040 132 014 275 622 225 777 9 622 34 578 78 331 348 308 26 395 43 874 57 815 49 419 56 601 198 670 432 774 35 750 48 546 9 747 39 265 12 309 133 129 278 746 27 573 23 487 68 625 34 213 20 395 79 826 224 181 478 301 46 346 30 313 18 813 18 443 309 968 23 183 24 409 272 874 744 347 94 065 49 711 24 411 50 161 53 996 222 676 495 021 22 437 53 432 52 132 33 838 148 391 310 230 255 395 10 817 38 930 86 968 392 110 29 732 49 420 65 083 55 621 63 711 223 201 486 768 40 230 54 641 10 956 44 144 13 861 149 636 313 468 30 296 25 849 75 428 37 616 22 425 88 144 246 271 526 029 50 962 33 486 20 696 20 274 343 311 25 478 26 835 297 778 818 820 103 561 54 667 26 893 55 157 59 382 244 720 544 379 24 741 58 735 57 271 37 203 163 102 341 052 281 462 11 875 42 798 95 266 431 401 32 694 54 356 71 546 61 124 70 018 245 293 535 032 44 195 60 038 12 026 48 471 15 239 164 469 344 438 60 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number 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 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 31 241 145 629 14 750 58 565 18 193 34 332 259 978 562 687 49 629 50 940 43 443 33 488 178 694 356 194 35 213 8 754 36 196 35 479 59 411 156 284 331 336 35 138 165 170 16 575 65 906 20 491 38 627 288 406 630 313 55 886 58 202 48 882 37 695 200 114 400 779 39 645 9 857 40 906 39 934 66 898 175 760 373 000 38 604 182 243 18 199 72 422 22 530 42 427 315 853 692 277 61 456 64 441 53 707 41 426 219 728 440 757 43 579 10 832 45 058 43 888 73 551 193 166 410 073 Total: KwaZulu-Natal Municipalities 5 533 344 6 255 840 6 871 291 62 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM473 Makhuduthamaga LIM474 Fetakgomo LIM471 Greater Marble Hall LIM472 Elias Motsoaledi LIM475 Greater Tubatse DC47 Greater Sekhukhune District Municipality B B B B B C Total: Greater Sekhukhune Municipalities 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 Capricorn District Municipality B B B B B C Total: Capricorn Municipalities 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 National Financial Year Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 107 338 33 103 52 272 100 148 94 525 274 264 661 651 100 047 100 445 154 949 47 605 39 323 363 483 805 851 24 045 29 975 202 015 185 483 371 246 812 764 60 017 55 215 57 083 307 859 93 674 316 939 890 787 45 148 72 053 18 371 44 945 35 685 193 964 85 215 495 380 120 858 37 236 58 862 112 761 106 448 307 959 744 124 112 636 113 119 174 825 53 625 44 259 408 208 906 671 27 089 33 725 227 875 209 219 417 712 915 619 67 577 62 140 64 282 347 758 105 472 353 462 1 000 691 50 926 81 258 20 723 50 702 40 292 218 921 89 991 552 813 132 909 40 907 64 744 124 019 117 053 338 391 818 022 123 862 124 422 192 570 58 982 48 656 448 567 997 058 29 800 37 057 250 961 230 428 459 245 1 007 490 74 303 68 297 70 706 383 056 115 985 387 666 1 100 015 56 038 89 410 22 799 55 794 44 346 241 058 94 460 603 905 Total: Limpopo Municipalities 3 666 434 4 119 918 4 526 490 64 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 Delmas 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 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 119 231 82 968 73 346 66 690 62 872 35 349 156 732 238 148 835 336 40 266 146 796 70 395 28 324 172 932 180 529 282 304 921 548 59 553 247 674 36 584 196 588 339 796 166 230 1 046 425 134 400 93 595 82 684 75 197 70 947 39 859 177 783 248 242 922 708 45 473 166 569 80 174 31 933 194 891 203 426 294 137 1 016 603 67 191 279 834 41 278 221 861 383 126 175 478 1 168 768 147 831 102 977 90 941 82 727 78 073 43 845 196 161 258 009 1 000 563 50 053 183 854 88 591 35 122 214 399 223 761 305 605 1 101 385 73 946 308 291 45 425 244 251 421 623 184 139 1 277 676 Total: Mpumalanga Municipalities 2 803 310 3 108 079 3 379 625 66 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC451 Moshaweng NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khai-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 !Kai! Garib //Khara Hais !Kheis NC081 Mier NC082 NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele B B B B B B C Total: Siyanda Municipalities DC8 Siyanda District Municipality NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Total: Frances Baard Municipalities DC9 Frances Baard District Municipality National Financial Year Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 47 483 48 470 16 224 48 852 161 029 9 197 27 222 9 425 15 680 10 139 9 566 29 291 110 519 13 986 23 637 28 011 9 050 11 249 10 815 15 440 25 818 25 666 163 673 6 650 35 787 40 532 11 788 18 204 11 591 43 532 168 084 121 741 34 478 22 648 50 647 76 378 305 892 53 490 54 657 18 317 52 393 178 856 10 368 30 670 10 596 17 665 11 399 10 755 30 898 122 351 15 756 26 638 31 598 10 194 12 654 12 163 17 402 29 101 27 486 182 991 7 478 40 326 45 901 13 259 20 514 13 047 46 313 186 839 138 223 38 858 25 524 57 089 83 873 343 567 58 811 60 135 20 161 55 625 194 731 11 396 33 724 11 632 19 420 12 513 11 806 32 401 132 892 17 319 29 291 34 759 11 201 13 895 13 357 19 134 32 009 29 147 200 112 8 207 44 361 50 578 14 562 22 554 14 339 48 878 203 479 152 568 42 732 28 070 62 804 91 549 377 723 Total: Northern Cape Municipalities 909 198 1 014 604 1 108 938 68 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 Bojanala Platinum District Municipality B B B B B C Total: Bojanala Platinum Municipalities NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW391 Kagisano NW392 Naledi NW393 Mamusa NW394 Greater Taung NW395 Molopo NW396 Lekwa-Teemane DC39 Dr Ruth Segomotsi Mompati District Municipality B 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 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 115 673 217 230 206 740 32 605 179 214 224 696 976 159 49 310 48 094 96 350 61 003 60 151 315 958 630 866 42 848 26 405 24 380 72 436 8 606 21 761 165 396 361 832 35 264 69 095 283 801 58 942 147 927 595 029 130 313 245 326 233 949 36 751 202 003 235 536 1 083 876 55 522 54 163 108 766 68 671 67 736 353 240 708 097 48 234 29 811 27 458 81 527 9 661 24 517 185 831 407 039 39 755 78 447 320 975 66 471 156 244 661 892 143 305 270 216 257 954 40 424 222 245 245 852 1 179 997 61 064 59 572 119 833 75 512 74 496 387 685 778 163 53 037 32 812 30 196 89 619 10 597 26 967 204 182 447 410 43 732 86 596 353 769 73 134 155 569 712 801 Total: North West Municipalities 2 563 886 2 860 905 3 118 371 70 No. 33081 GOVERNMENT GAZETTE, 31 MARCH 2010 Act No. 1, 2010 DIVISION OF REVENUE ACT, 2010 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 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 A CPT City of Cape Town 861 811 997 555 1 114 890 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 27 119 21 423 18 735 26 840 20 979 68 704 183 800 36 683 59 707 34 272 53 333 41 769 195 500 421 263 43 655 26 920 13 494 15 267 40 309 139 645 15 563 21 258 34 233 58 296 35 403 17 536 22 279 126 111 330 680 6 862 7 956 22 401 15 756 52 976 30 618 24 204 21 180 30 735 23 913 72 217 202 867 41 433 68 150 39 423 60 629 47 181 203 735 460 550 49 296 32 251 15 306 17 279 42 554 156 686 17 559 24 166 38 851 66 591 39 983 20 458 27 605 132 354 367 566 7 728 8 945 25 300 17 217 59 189 33 710 26 644 23 324 34 015 26 421 75 539 219 654 45 613 75 428 43 777 66 972 51 948 211 710 495 448 54 272 34 244 16 872 19 028 44 650 169 065 19 313 26 659 42 854 73 701 44 009 22 196 28 438 138 285 395 455 8 484 9 818 27 842 18 525 64 669 Total: Western Cape Municipalities 1 990 175 2 244 414 2 459 181 National Total 30 167 706 33 939 901 37 234 396 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 25) Comprehensive Agricultural Support Programme Grant To expand the provision of agricultural support services to promote and facilitate agricultural development to targeted groups. General conditional allocation to provinces Health (Vote 15) (a) Health Professions Training and Development Grant Nationally assigned function to provinces Support provinces to fund operational costs associated with training of health professionals; development and recruitment of medical specialists in under- served provinces; and support and strengthen undergraduate and postgraduate teaching and training processes in health facilities. (b) National Tertiary Services Grant To compensate tertiary facilities for the additional costs associated with the rendering of tertiary services provision and spill over effects. 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 Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2010/11 Allocation R'000 160 004 75 772 42 187 135 804 144 567 81 947 58 275 100 745 63 064 862 365 160 444 117 400 651 701 235 771 94 085 76 149 61 802 83 324 384 711 1 865 387 557 137 659 469 2 561 154 1 102 585 257 314 91 879 225 948 179 280 1 763 234 7 398 000 Column B Forward Estimates 2011/12 R'000 170 557 88 894 43 965 160 176 148 123 95 691 63 954 129 485 78 476 979 321 170 071 124 444 690 803 249 917 99 730 80 718 65 510 88 323 407 794 1 977 310 587 327 695 204 2 699 936 1 162 331 257 314 96 858 225 948 179 280 1 894 680 7 798 878 2012/13 R'000 179 085 93 339 46 163 168 185 155 530 100 475 67 152 135 959 82 399 1 028 287 178 730 130 930 725 310 261 860 103 913 85 208 68 583 93 522 428 120 2 076 176 616 693 729 964 2 834 933 1 220 448 270 180 101 700 237 245 188 244 1 989 415 8 188 822 A c t N o . 1 , 2 0 1 0 7 2 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 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 Higher Education and Training (Vote 16) 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 National Treasury (Vote 9) Infrastructure Grant to Provinces General conditional allocation to provinces To help accelerate construction, maintenance, upgrading and rehabilitation of new and existing infrastructure in education, roads, health and agriculture; to enhance the application of labour intensive methods in order to maximise job creation and skills development as encapsulated in the EPWP guidelines; and to enhance capacity to deliver infrastructure. Transport (Vote 36) 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 Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2010/11 Allocation R'000 555 208 256 703 883 160 642 561 435 854 285 563 52 101 214 999 446 512 3 772 661 2 010 800 869 338 952 477 2 395 763 1 743 422 976 347 598 847 973 072 794 845 11 314 911 148 077 169 264 1 496 442 714 587 214 472 397 003 30 370 60 416 632 402 3 863 033 Column B Forward Estimates 2011/12 R'000 581 579 273 275 928 310 681 906 452 613 303 207 52 905 224 039 474 155 3 971 989 2 305 798 997 085 1 097 646 2 757 467 2 083 089 1 125 906 688 471 1 118 968 916 760 13 091 190 166 953 184 566 1 577 612 773 473 249 498 420 099 37 565 77 211 666 255 4 153 232 2012/13 R'000 610 484 286 827 974 354 715 785 475 046 318 258 55 530 235 188 497 616 4 169 088 2 520 560 1 091 625 1 211 032 3 025 901 2 060 678 1 102 946 755 831 1 228 125 1 010 852 14 007 550 180 460 195 516 1 635 695 815 611 274 561 436 626 42 715 89 230 690 480 4 360 894 A c t N o . 1 , 2 0 1 0 7 4 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS SCHEDULE 4 Vote Name of allocation Purpose City Municipal Infrastructure Grant (Cities) Supplements the capital revenues of selected large urban municipalities in order to support their infrastructure investment programmes. Cooperative Governance and Traditional Affairs (Vote 3) Nelson Mandela Bay Ekurhuleni City of Johannesburg City of Tshwane eThekwini City of Cape Town TOTAL Column A 2010/11 Allocation R'000 182 532 501 395 556 450 384 068 595 912 383 726 2 604 083 Column B Forward Estimates 2011/12 R'000 219 532 603 030 669 245 461 921 716 707 461 509 3 131 944 2012/13 R'000 266 931 733 230 813 741 561 654 871 450 561 153 3 808 159 A c t N o . 1 , 2 0 1 0 7 6 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Agriculture, Forestry and Fisheries (Vote 25) (a) Ilima/Letsema Projects Grant To assist vulnerable South African farming communities to achieve an increase in agricultural production. Conditional allocation (b) Land Care Programme Grant: Poverty Relief and Infrastructure Development Arts and Culture (Vote 13) Community Library Services Grant Conditional allocation To enhance a sustainable conservation of natural resources through a community- based participatory approach; create job opportunities through the Expanded Public Works programme; and improve food security within previously disadvantaged communities. 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 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 20 000 26 000 10 000 30 000 20 000 20 000 30 000 20 000 24 000 200 000 8 721 4 360 3 815 8 721 8 176 4 904 5 995 6 540 3 270 54 502 77 240 45 197 51 619 38 282 62 733 62 733 65 943 59 275 49 638 512 660 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 9 707 4 853 4 246 9 706 9 100 5 458 6 672 7 279 3 640 60 661 79 273 50 304 57 452 48 619 69 822 69 822 73 395 65 973 56 129 570 789 A c t N o . 1 , 2 0 1 0 7 8 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Basic Education (Vote 14) (a) Dinaledi Schools Grant To enhance the quality of maths and science in Dinaledi schools by providing additional resources. Conditional allocation (b) HIV and Aids (Life Skills Education) Grant Conditional allocation To provide education and training for school management teams, learners, educators and other school support staff to develop, implement and manage life skills education in line with the National Strategic Plan on HIV and Aids, policies on HIV and Aids, National Curriculum Statement, drug and substance abuse and gender equity policies. (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 Unallocated 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 2010/11 Allocation R'000 - - - - - - - - - - - 32 189 10 866 26 202 42 686 28 322 15 392 4 084 12 912 15 392 188 045 702 936 195 194 388 884 855 285 659 233 354 341 84 536 249 599 173 318 3 663 326 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 - - - - - - - - - 70 000 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 - - - - - - - - - 100 000 100 000 35 322 12 561 29 217 46 876 30 012 17 486 4 649 15 685 17 486 209 294 909 644 263 367 548 691 1 151 644 892 964 474 560 113 135 329 301 244 784 4 928 090 A c t N o . 1 , 2 0 1 0 8 0 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Basic Education (Vote 14) (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 15) (a) Comprehensive HIV and Aids Grant Conditional allocation To enable the health sector to develop an effective response to HIV and Aids; to support the implementation of the National Operational Plan for comprehensive HIV and Aids treatment and care; and to subsidise in-part funding for the antiretroviral treatment programme. (b) Forensic Pathology Services Grant To continue the development and provision of adequate mortuary 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 2010/11 Allocation R'000 9 549 7 477 17 944 15 274 8 479 5 869 3 423 8 697 3 288 80 000 690 940 433 583 1 277 683 1 498 811 514 896 383 646 182 306 475 838 554 054 6 011 757 69 345 37 218 92 421 152 406 39 913 50 107 22 868 26 433 66 251 556 962 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 23 873 18 693 44 861 38 185 21 197 14 672 8 557 21 743 8 219 200 000 859 157 528 209 1 609 901 1 877 593 623 404 484 439 208 307 593 638 648 314 7 432 962 73 506 39 451 97 966 161 550 42 308 53 114 24 240 28 019 70 226 590 380 25 066 19 628 47 104 40 095 22 257 15 406 8 984 22 830 8 630 210 000 1 013 609 615 594 1 922 644 2 241 412 720 009 578 384 232 350 702 510 738 098 8 764 610 77 185 41 423 102 864 169 627 44 423 55 769 25 452 29 419 73 737 619 899 A c t N o . 1 , 2 0 1 0 8 2 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Health (Vote 15) (c) Hospital Revitalisation Grant Conditional allocation To provide funding to enable provinces to plan, manage, modernise, rationalise and transform the infrastructure, health technology, monitoring and evaluation of hospitals; and to transform hospital management and improve quality of care in line with national policy objectives. Human Settlements (Vote 30) (a) Housing Disaster Relief Grant To provide emergency relief in support of reconstruction work to housing and related infrastructure damaged by storms in KwaZulu-Natal. Conditional allocation (b) Human Settlements Development Grant To provide funding for the creation of Conditional allocation sustainable human settlements. 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 2010/11 Allocation R'000 360 660 378 426 798 609 500 815 323 425 331 657 420 218 326 303 580 554 4 020 667 - - - 133 800 - - - - - 133 800 1 598 646 1 300 691 3 771 831 2 714 109 1 234 750 975 863 273 260 1 288 770 1 868 843 15 026 763 Column B Forward Estimates 2011/12 R'000 386 048 421 883 805 967 551 698 375 672 360 557 410 892 374 074 485 501 4 172 292 - - - - - - - - - - 1 802 873 1 380 185 4 322 945 3 149 500 1 415 163 1 118 449 313 187 1 578 161 2 141 905 17 222 368 2012/13 R'000 406 909 442 744 837 259 572 559 396 534 381 419 431 754 405 366 506 363 4 380 907 - - - - - - - - - - 2 561 647 1 340 021 4 068 497 3 327 629 1 648 567 1 250 327 426 941 1 314 907 2 000 165 17 938 701 A c t N o . 1 , 2 0 1 0 8 4 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Public Works (Vote 6) (a) Devolution of Property Rate Funds Grant Conditional allocation To facilitate the transfer of property rates expenditure responsibility to provinces; and to enable provincial accounting officers to be fully accountable for their expenditure and payment of provincial property rates. (b) Expanded Public Works Programme Grant for the Social Sector Sport and Recreation South Africa (Vote 19) Mass Sport and Recreation Participation Programme Grant Conditional allocation Conditional allocation To subsidise non-profit organisations in home and community based care via the provincial departments of Health and Social Development, to provide stipends to previously unpaid volunteers to maximise job creation and skills development in line with the Expanded Public Works Programme guidelines. To promote mass participation within communities and schools through selected sport and recreation activities, empowerment of communities and schools in conjunction with stakeholders and development of communities through sport. 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 2010/11 Allocation R'000 147 467 154 158 191 381 259 891 15 154 44 374 29 698 72 718 181 351 1 096 192 10 884 4 992 5 100 5 376 10 137 9 240 2 616 7 104 1 188 56 637 66 531 28 186 67 664 90 256 43 604 31 663 23 927 34 022 40 532 426 385 Column B Forward Estimates 2011/12 R'000 156 315 163 408 202 864 275 485 16 063 47 036 31 480 77 081 192 232 1 161 964 - - - - - - - - - - 70 523 29 877 71 724 95 671 46 220 33 563 25 363 36 063 42 964 451 968 2012/13 R'000 164 131 171 578 213 007 289 259 16 866 49 388 33 054 80 935 201 844 1 220 062 - - - - - - - - - - 74 049 31 371 75 310 100 455 48 531 35 241 26 631 37 866 45 112 474 566 A c t N o . 1 , 2 0 1 0 8 6 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 5 SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES Vote Name of allocation Purpose Type of allocation Province Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 A c t N o . 1 , 2 0 1 0 8 8 N o . 3 3 0 8 1 Transport (Vote 36) (a) Gautrain Rapid Rail Link Grant 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 (b) Overload Control Grant To successfully implement the National Overload Control Strategy and ensure that overloading practices are significantly reduced. 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 - - 438 360 - - - - - - 438 360 5 519 - - - - 5 519 - - - 11 038 - - 5 300 - - - - - - 5 300 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 SCHEDULE 6 SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES Vote Name of allocation Purpose Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 RECURRENT GRANTS Cooperative Governance and Traditional Affairs (Vote 3) National Treasury (Vote 9) Water Affairs (Vote 37) Municipal Systems Improvement Grant Local Government Financial Management Grant To assist municipalities in building in-house capacity to perform their functions and stabilise institutional and governance systems. 212 000 224 720 235 956 To promote and support reforms in financial management by building capacity in municipalities to implement the Municipal Finance Management Act. 364 589 384 641 403 873 Water Services Operating Subsidy Grant To subsidise water schemes owned and/or operated by the department or by other agencies on behalf of the department and transfer these schemes to local government. 661 704 380 000 399 000 Sport and Recreation SA (Vote 19) 2010 World Cup Host City Operating Grant To assist host cities with the operational response associated with the hosting of the 2010 FIFA World Cup competition. 210 280 - - TOTAL 1 448 573 989 361 1 038 829 Municipal Infrastructure Grant To provide specific capital finance for basic municipal infrastructure backlogs for poor households, to micro enterprises and social institutions servicing poor communities. 9 924 800 11 936 607 14 513 821 INFRASTRUCTURE GRANTS Cooperative Governance and Traditional Affairs (Vote 3) Energy (Vote 28) (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 To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to municipalities to address the electrification backlog of permanently occupied residential dwellings, the installation of bulk infrastructure and rehabilitation and refurbishment of electricity infrastructure in order to improve quality of supply. To implement the Electricity Demand Side Management (EDSM) programme by providing capital subsidies to licensed distributors to address EDSM in residential dwellings, communities and commercial buildings 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, establishment, construction and improvement of new and existing public transport and non-motorised transport infrastructure and systems. To strengthen the rural transport services by improving accessibility to essential services. To provide capital finance for basic water supply in municipal infrastructure for affected households, micro enterprises and social institutions. 2010 FIFA World Cup Stadiums Development Grant To fund the design and construction of new designated stadiums or the design and upgrading of designated existing stadiums and supporting bulk services infrastructure in the World Cup host cities. National Treasury (Vote 9) Transport (Vote 36) Water Affairs (Vote 37) Sport and Recreation SA (Vote 19) 1 020 104 1 096 612 1 151 443 2 0 1 0 220 000 280 000 - 1 030 000 1 190 440 1 182 462 3 699 462 4 425 000 4 125 000 10 400 11 100 11 655 228 357 302 286 - - - - TOTAL 16 435 409 18 939 759 20 984 381 A c t N o . 1 , 2 0 1 0 9 0 N o . 3 3 0 8 1 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 , 3 1 M A R C H 2 0 1 0 Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 125 000 100 000 105 000 A c t N o . 1 , 2 0 1 0 9 2 N o . 3 3 0 8 1 ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES SCHEDULE 7 Vote Name of allocation Purpose 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). National Treasury (Vote 9) Energy (Vote 28) (a) Integrated National Electrification Programme (Eskom) Grant To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to Eskom to address the electrification backlog of permanently occupied dwellings, the installation of bulk infrastructure and rehabilitation of electrification infrastructure. 1 751 780 1 769 812 1 914 057 (b) Electricity Demand Side Management (Eskom) Grant To implement the Electricity Demand Side Management (EDSM) programme by providing capital subsidies to Eskom to address the EDSM in dwellings, communities and commercial buildings in order to mitigate the risk of load shedding and supply interruptions. 108 900 118 800 Water Affairs (Vote 37) (a) Water Services Operating Subsidy Grant To subsidise water schemes owned and/or operated by the department or by other agencies on behalf of the department and transfer these schemes to local government. 145 978 - - - (b) Regional Bulk Infrastructure Grant To develop regional bulk infrastructure for water supply to supplement water treatment works at resource development and link such water resource development with the local bulk and local distribution networks on a regional basis cutting across several local municipal boundaries. In the case of sanitation, to supplement regional bulk collection as well as regional waste water treatment works. 893 000 1 675 340 1 849 107 Human Settlements (Vote 30) Rural Households Infrastructure Grant To provide specific capital finance for the eradication of rural sanitation backlogs targeted at existing households without access to sanitation and water. 100 000 350 000 750 000 TOTAL 3 124 658 4 013 952 4 618 164 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0 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 6) Expanded Public Works Programme Incentive Grant to Provinces for the Infrastructure Sector To incentivise provinces to increase labour intensive employment through programmes that maximise job creation and skills development in line with the Expanded Public Works Programme guidelines. Incentive allocation to provinces Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape Unallocated TOTAL Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 60 354 13 767 39 154 169 470 2 903 18 074 1 167 2 897 23 218 - 331 004 - - - - - - - - - 800 000 800 000 - - - - - - - - - 840 000 840 000 INCENTIVES TO MUNICIPALITIES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES Vote Name of allocation Purpose Public Works (Vote 6) Expanded Public Works Programme Incentive Grant for Municipalities To incentivise municipalities to increase labour intensive employment through infrastructure programmes that maximise job creation and skills development in line with the Expanded Public Works Programme guidelines. Column A 2010/11 Allocation R'000 Column B Forward Estimates 2011/12 R'000 2012/13 R'000 622 996 1 108 000 1 163 400 TOTAL 622 996 1 108 000 1 163 400 A c t N o . 1 , 2 0 1 0 9 4 N o . 3 3 0 8 1 I D V I S I O N O F R E V E N U E A C T , 2 0 1 0 G O V E R N M E N T G A Z E T T E , 3 1 M A R C H 2 0 1 0