Division of Revenue Act

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

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

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

13. Duties in respect of annual financial statements and annual reports for 2008/09 Part 3 Matters relating to specific Schedule 4 allocations 14. Infrastructure Grant to Provinces

15. Municipal Infrastructure Grant Part 4 Matters relating to specific Schedule 5 allocations

16. Gautrain Rapid Rail Link Grant 17. Integrated Housing and Human Settlement Development Grant Part 5 Matters relating to specific Schedule 6 allocations 18. 2010 FIFA World Cup Stadiums Development Grant Part 6 Matters relating to specific Schedule 7 allocations Integrated National Electrification Programme Grant 19.

20. Regional Bulk Infrastructure Grant

21. Water Services Operating Subsidy Part 7 General matters relating to Schedule 4, 5, 6 or 7 allocations Publication of allocations and frameworks Frameworks for Schedule 4 allocations Spending in terms of purpose and subject to conditions 22. 23. 24.

20. The transferring national officer must in implementing the Regional Bulk Infrastructure Grant ensure that— (a) every municipality that may benefit from a specific project or scheme is invited to participate in the feasibility study to be undertaken in respect of the project or scheme, despite the fact that the municipality did not participate in submitting a motivation for that feasibility study; the feasibility study takes account of the Integrated Development Plans of municipalities, prepared in accordance with the Municipal Systems Act, especially the water services development plans that form part of the Integrated Development Plans; and (b) (c) all participating municipalities— (i) agree to and understand the implications of the findings of the feasibility studies; and (ii) enter into an agreement setting out their rights and obligations regarding the construction, ownership and operation of the proposed infrastructure prior to the finalisation of funding arrangements and the commencement of construction. Water Services Operating Subsidy 21. (1) The transferring national officer, subsequent to the signing of a transfer agreement between the transferring national officer and the municipality for the transfer of water services assets, may with the written approval of the National Treasury adjust the Water Services Operating and Transfer Subsidy allocation to a municipality to reflect— (a) the actual personnel allocation payable to a municipality as a result of the number of staff transferred from the transferring national department to the municipality; and the actual operating allocation payable to a municipality as informed by the percentage or portion of assets transferred to a municipality in respect of assets shared across municipal boundaries. (b) (2) Any adjustments contemplated in subsection (1) must, together with an explanatory memorandum, be published by the National Treasury in the Gazette, within 120 days after granting approval for an adjustment. Part 7 General matters relating to Schedule 4, 5, 6 or 7 allocations Publication of allocations and frameworks 22. (1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette— (a) (b) the allocations per municipality for each Schedule 4, 6 or 7 allocation; and the framework for each Schedule 4, 5, 6 and 7 allocation. (2) The National Treasury must publish in the Gazette— (a) any revisions of or amendments to the allocations or frameworks published in terms of subsection (1) authorised by an adjustment budget; (b) any additional allocation that is authorised by an adjustment budget; or (c) any re-allocations by the National Treasury in accordance with section 27. (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, additional allocation or re-allocation takes effect on publication thereof in the Gazette. Frameworks for Schedule 4 allocation 23. (1) The framework for a Schedule 4 allocation must be designed to promote comprehensive reporting on outputs for a programme or function funded or partially funded by the allocation. (2) The framework referred to in subsection (1) may— (a) include a condition requiring the registration of a project with a national department or any other organ of state prior to the financial year or municipal financial year in which the project will be implemented or such later date as may be agreed upon between the transferring national officer and the receiving officer, provided that such later date may not delay or impede the commencement of that project in the relevant financial year; and (b) not include any condition— (i) for a national department or any other organ of state, other than the relevant province or municipality or the National Treasury in respect of a public private partnership, to approve specific projects or budgets; or (ii) requiring a report on spending other than the reports required in terms of section 11 or as approved by the National Treasury. Spending in terms of purpose and subject to conditions 24. (1) Despite anything to the contrary contained in any law, an allocation referred to in Schedule 4, 5, 6 or 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 22. (2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such allocation to any other entity for the performance of a function envisaged in terms of the allocation, unless— (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 22; 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 not consistent with the budget of the receiving province or municipality— Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 (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) Withholding of allocation 25. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5, 6 or 7 allocation or any portion of such allocation for a period not exceeding 30 days, if— (a) 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; (b) roll-overs of conditional allocations approved by the National Treasury in accordance with section 28 have not been spent; or (c) expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given. (2) Despite subsection (1), the Health Professions Training and Development Grant and 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 as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and, in respect of the Municipal Infrastructure Grant, also the provincial department responsible for local government of its intention to withhold the allocation. (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 instructs or approves a request by him or her in terms of paragraph (a). Stopping of allocation 26. (1) Despite section 25, the National Treasury may in its discretion or at the request of a transferring national officer stop the transfer of— (a) a Schedule 4, 5 or 6 allocation referred to in section 25(1) to a province or municipality on the grounds of persistent and material non-compliance with the provisions of this Act, or a condition to which the allocation, as provided for in the relevant framework, is subject; or (b) a Schedule 4, 5, 6 or 7 allocation referred to in section 25(1) 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 section— (a) comply with section 25(3)(a), and in respect of a municipality also with 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 after stopping of allocation 27. (1) (a) The National Treasury may, where it stops an allocation in terms of section 26, after consultation with the transferring national officer, determine that a portion or the allocation that will not be spent be reallocated 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 or the full allocation on condition that the allocation will be spent in the next financial year referred to in subsection (1), must be deemed to be a roll-over approved by the National Treasury in terms of section 28(2)(a). (2) (a) Despite subsection (1), the National Treasury may, when an intervention in terms of the Constitution, is taking place, on such conditions as it may determine, authorise— (i) (ii) in relation to section 100, the transferring national officer to spend an allocation stopped in terms of section 26 on behalf of the relevant province; in relation to section 139, the intervening province to spend an allocation stopped in terms of section 26 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 purposes of this Act, be regarded as a Schedule 7 allocation from the date on which the authorisation is given. Unspent conditional allocations 28. (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 allocation, that is not spent at the end of a 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. Allocations to public entities for provision of municipal service or function

25. Withholding of allocation 26.

27. Re-allocation after stopping of allocation

28. Unspent conditional allocations

29. Allocations to public entities for provision of municipal service or function Stopping of allocation Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 CHAPTER 4 DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

30. Duties relating to Category C municipal budgets

31. Duties of provincial treasuries

32. Duties of National Treasury CHAPTER 5 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule 33.

34. Amendment of payment schedule

35. Transfers made in error

36. Allocations not listed in Schedules

37. Allocations in emergency situations 38. 39. Implementation of changes to power or function of municipality Preparations for next financial year and 2010/11 municipality financial year

40. Expenditure prior to commencement of Division of Revenue Act, 2009 CHAPTER 6 GENERAL

38. Despite anything to the contrary contained in any law, the effective date of any changes to the powers and functions of a municipality effected in terms of section 84(3) or 85 of the Municipal Structures Act that impacts on the allocations made under this Act take effect at the commencement of the Division of Revenue Act for the next financial year only. Preparations for next financial year and 2010/11 municipal financial year 39. (1) (a) The receiving officer of an Infrastructure Grant to Provinces must, by 30 June 2008, submit detailed infrastructure plans in a format determined by the National Treasury, to the provincial treasury. (b) The infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2010/11 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 29 August 2008, together with the provincial budget submission; (ii) ensure that the infrastructure budgets of the receiving departments include an allocation for project design and initiation of procurement for projects to be implemented in the next financial year and the 2010/11 financial year, and that infrastructure budgets are aligned with 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. (2) (a) The receiving officer of a Municipal Infrastructure Grant must, by 29 August 2008, submit a detailed infrastructure plan to the transferring national officer for the next financial year and the 2010/11 financial year. (b) The infrastructure plan referred to in paragraph (a) must address those matters and be in a format determined by the transferring national officer with the concurrence of the National Treasury. Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 (c) Different matters and formats may be determined for different kinds of municipalities, which may be defined either in relation to the capacity of municipalities, categories, types or budgetary size of municipalities or in any other appropriate manner. (3) (a) The receiving officer of an Integrated Housing and Human Settlement Development allocation must, using the envisaged conditional allocations to that province for the next financial year and the 2010/11 financial year as set out in Column B of Schedule 5, by 1 October 2008— (i) agree the provisional allocations and the projects to be funded from that allocations in the next financial year and the 2010/11 financial year with each municipality identified by the transferring national officer in consultation with the National Treasury; and (ii) submit to the transferring national officer— (aa) the provisional allocations referred to in subparagraph (i); (bb) the prioritised projects referred to in subparagraph (i) listed per municipality to be funded from the allocations for the next financial year and the 2010/11 financial year; and (cc) a housing development plan indicating how the projects referred to in paragraph (ii) gives effect to the Integrated Development Plan of each municipality. (b) The National Treasury may identify the municipalities referred to in paragraph (a)(i) if the transferring national officer has not done so by 1 August 2008. (c) Where a municipality and receiving officer cannot agree on the allocations and projects referred to in subsection (3)(a), the receiving officer must request the transferring national officer to facilitate agreement. (d) 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. (e) Any proposed amendment or adjustment of the allocations published in terms of section 31 must be agreed with the relevant municipality, transferring national officer and the National Treasury prior to the submission of the allocations referred to in paragraph (a)(ii). (4) (a) The transferring national officer of a conditional allocation, using the envisaged conditional allocations for the next financial year and the 2010/11 financial year as set out in Column B of the Schedules to this Act, must, by 31 July 2008 submit to the National Treasury for approval— (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year; (ii) any amendments to the envisaged allocations for each province or municipal ity set out in column B of the Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury. (iii) (b) Any proposed amendment or adjustment of the allocation criteria of an existing conditional allocation from the financial year to the next financial year 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) (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 8 December 2008. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 8 December 2008, the National Treasury may make recommenda tions on appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (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 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, 2009

40. 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 2009, 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 6 GENERAL Allocations by public entities to provinces or municipalities

41. Allocations by public entities to provinces or municipalities

42. Liability for costs incurred in violation of principles of operative governance and intergovernmental relations

43. Unauthorised and irregular expenditure Financial misconduct 44.

45. Delegations and assignments

48. Repeal of laws 49. 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 to supplement the funding of programmes or functions funded from provincial budgets and allocations to municipali ties to supplement the funding of functions funded from 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 DIVISION OF REVENUE ACT, 2008 Act No. 2, 200 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— "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(l)(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 of Public Deposits Act, 1984 (Act No. 46 of 1984); "financial year" means the financial year commencing on 1 April 2008 and ending on 31 March 2009; "framework" means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 22; "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 and ending on 30 June; "next financial year" means the financial year commencing on 1 April 2009 and ending on 31 March 2010; "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 47; "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 allocation, 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— (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 or 5 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 or 6 allocation transferred to a municipality, means the accounting officer of the municipality; (b) (b) "this Act" includes any framework or allocation published, or any regulation, determination or request made or instruction given under this Act; Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 "transferring national officer" means the accounting officer of a national department that transfers a Schedule 4, 5 or 6 allocation to a province or municipality or spends a Schedule 7 allocation on behalf of a municipality. (2) Any determination, instruction or request in terms of this Act must be in writing. Objects of Act

41. 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. Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations 42. (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 43. (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 24(2) of this Act; or (b) a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account, or, in respect of provinces, a corporation for public deposits account. (2) Any transfer made or spending of an allocation in contravention of this Act constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act. Financial misconduct 44. (1) Despite anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act 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 in terms of subsection (1). Delegations and assignments 45. (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— is subject to any limitations or conditions that the Minister may impose; (a) (b) may authorise that official to subdelegate, in writing, the delegated power or assigned duty to another National Treasury official; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 (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. Exemptions 46. (1) The National Treasury may, on written application by a transferring national officer, exempt such officer in writing from complying with a provision of this Act. (2) Any exemption granted in terms of subsection (1) must set out the period and conditions, if any, to which it is subject and must be published in the Gazette. Regulations

47. 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 48. (1) Subject to subsection (2), the Division of Revenue Act, 2007 (Act No. 1 of 2007), is hereby repealed. (2) The repeal of the Division of Revenue Act, 2007, does not affect any duty or obligation set out in that Act, the execution of which is still outstanding. Short title and commencement

49. This Act is called the Division of Revenue Act, 2008, and takes effect on 1 April 2008 or the date of publication thereof by the President in the Gazette, whichever is the later date. SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government National1'2 Provincial Local TOTAL Column A 2008/09 Allocation R'000 386 830 244 199 376 977 24 888 685 611 095 906 Column B Forward Estimates 2009/10 R'000 425 984 130 225 466 314 30 155 606 681 606 050 2010/11 R'000 462 167 873 246 306 198 36 196 067 744 670 138 J. National share includes conditional allocations to provincial and local spheres, debt service cost and the contingency reserve.

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. 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 2010/11 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 2010/11 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 2. (3) Each province's equitable share allocation contemplated in subsection (1) must be transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury in terms of section 33. 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 2010/11 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 3. (3) Each municipality's equitable share contemplated in subsection (1) must be transferred to the primary bank account of the municipality in three transfers on the seventh day of July, November and February, or if that day falls on a Saturday, Sunday or public holiday, the first working day following that day, in accordance with a payment schedule determined by the National Treasury in terms of section 33. DIVISION OF REVENUE ACT, 2008 Act No. 2, 200: 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 appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to— (a) national departments; or (b) provinces or municipalities, as a conditional or an unconditional allocation. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 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: (a) Schedule 4 specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; and (b) Schedule 5 specifying specific-purpose allocations to provinces. (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 2010/11 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). 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; and (c) Schedule 7 specifying allocations-in-kind to municipalities for designated special 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 2010/11 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) The National Treasury must publish the share of each municipality in respect of the local government allocations contemplated in subsections (1) and (2) in the Gazette • in terms of section 22. Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 Part 2 Duties of accounting authorities in respect of Schedule 4, 5, 6 or 7 allocations Duties of transferring national officer in respect of Schedule 4 allocation 9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are made in accordance with the payment schedule approved in terms of section 33, unless allocations are withheld or stopped in terms of section 25 or 26; (b) monitoring expenditure and non-financial performance programmes funded by an allocation, provided programme or system— (i) is approved by the National Treasury; (ii) does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information; information on that any monitoring (iii) is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and is consistent with sections 11(2) and 23; and (iv) (c) evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year. (2) Where two or more national departments have responsibilities relating to a Schedule 4 allocation, the transferring national officer must co-ordinate the roles and responsibilities of such national departments and ensure that those roles and responsibilities— (a) are exercised in a manner that does not duplicate the responsibilities as set out in subsection (1); and (b) do not impose any undue administrative burden on provinces or municipali ties beyond the provision of standard management information. Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation 10. (1) A transferring national officer must— (a) not later than 14 days after this Act takes effect certify to the National Treasury that— (i) allocation frameworks, including conditions and monitoring provisions, are reasonable and do not impose an undue administrative burden on receiving provincial governments 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 municipal financial year; (iv) (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 33; (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 transfer of the Gautrain Rapid Rail Link allocation in accordance with section 16; and (e) ensure that all other arrangements or requirements necessary for the transfer of an allocation have been complied with prior to the start of the financial year. (2) The transferring national officer must submit all relevant information and documentation referred to in subsection (l)(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 such allocation as may be instructed by the National Treasury, including 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 32(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) 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; and (e) such other issues as the National Treasury may determine. (6) 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— (a) (b) in respect of a province, four months after the end of the financial year; and in respect of a municipality, six months after the end of the financial year. Duties of receiving officer in respect of Schedule 4 allocation 11. (1) A receiving officer is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in terms of section 22; 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— (i) indicates, or if required, exclusively appropriates each programme funded or partially funded by this allocation in its annual budget; and (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 National Treasury and the transferring national officer on spending and financial performance against programmes; and (c) quarterly, within 30 days after the end of each quarter, report to the National Treasury and the transferring national officer on non-financial performance against programmes. (3) The receiving officer in a province must— (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 (b) submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer. (4) The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (5) The 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 Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 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 or 6 allocation 12. (1) The relevant receiving officer must, in respect of a Schedule 5 or 6 allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, submit a report to the relevant provincial treasury and the transferring national officer; and (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, submit a report to the relevant transferring national officer. (2) A report by a province in terms of subsection (1) 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 assist the province in implementing such a programme; the actual expenditure by a public entity referred to in paragraph (d); the extent of compliance with the conditions of an allocation provided for in a framework and with this Act; (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; and (h) such other issues and information as the National Treasury may determine. (3) (a) Subsections (1) and (2) do not apply to the receiving officer of the Gautrain Rapid Rail Link allocation. (b) The receiving officer of the Gautrain Rapid Rail Link allocation 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 a report referred to in paragraph (b). (4) A report by a municipality in terms of subsection (1) must set out for that month and for the financial year up to the end of that month— (a) (b) the amount of funds stopped or withheld from the municipality; the extent of compliance with the conditions of an allocation or part of an allocation provided for in a framework and with this Act; (c) 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; and (d) such other issues and information as the National Treasury may determine. (5) The receiving officer of the 2010 FIFA World Cup Stadiums Development Grant must in addition to subsection (1)— (a) include in the report contemplated in subsection (1) the cash flow projections for the stadium construction or upgrading in the format determined by the transferring national officer; and (b) attach to the report contemplated in subsection (1) copies of payment certificates issued in terms of the construction contract entered into by the municipality in accordance with regulations issued under the Municipal Finance Management Act. (6) The 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. Duties in respect of annual financial statements and annual reports for 2008/09 13. (1) The 2008/09 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5 or 6 must, in addition to any requirements in terms of any other applicable law— (b) (a) 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; (c) indicate any re-allocations by the National Treasury in terms of section 27; (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 2008/09 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5 or 6 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 the conditions of an allocation provided for in the relevant framework and the provisions of this Act; indicate to what extent the allocation achieved its purpose and outputs; and indicate any non-compliance with this Act, and the steps taken to deal with such non-compliance. (3) The 2008/09 financial statements of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law— (a) (b) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and (c) 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 2008/09 annual report of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate to what extent the province met the conditions, provided for in the relevant framework of such an allocation, and complied with the provisions of this Act; indicate the steps taken to deal with non-compliance with the conditions, provided for in the relevant framework of such an allocation, and the provisions of this Act; indicate the extent to which the objectives and outputs of the allocation were achieved; and (d) contain such other information as the National Treasury may determine. (5) The 2008/09 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. Part 3 Matters relating to specific Schedule 4 allocations Infrastructure Grant to Provinces 14. (1) The Infrastructure Grant to Provinces set out in Schedule 4 supplements the funding of infrastructure programmes funded from provincial budgets to enable provinces to address backlogs in provincial infrastructure. Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 (2) A province must ensure that its provincial departments responsible for education, health and roads— (a) are responsible for all capital and maintenance budgets and spending for those functions; (b) enter into, implement and manage service delivery agreements with national or provincial departments, national or public entities and any other organs of state, where such departments, entities or other organs of state manage or undertake construction or maintenance on their behalf; and (c) participate, together with the provincial department responsible for public works in the Infrastructure Delivery Improvement Programme facilitated by the National Treasury, unless the National Treasury has exempted a department from participation. (3) (a) A province, in allocating the Infrastructure Grant to Provinces— (i) must take into account the capacity of the receiving provincial department to spend and manage infrastructure, based on the extent of any approved roll-overs in the 2006/07 financial year and any projected roll-overs in the 2007/08 financial year; and (ii) may, where a receiving provincial department or a provincial department responsible for public works that manages or undertakes construction or maintenance on behalf of the receiving provincial department in accordance with an agreement referred to in subsection (2)(b) lacks capacity designate an amount not exceeding four per cent of the allocation for acquiring such capacity. (b) The percentage referred to in subsection (3)(a)(ii) must be informed by a capacity plan prepared by the receiving provincial department or the provincial department responsible for public works and approved by the provincial treasury. Municipal Infrastructure Grant 15. (1) The Municipal Infrastructure Grant set out in Schedule 4 supplements the funding of infrastructure programmes funded from municipal budgets to enable municipalities to address backlogs in municipal infrastructure required for the provision of basic services. (2) The Municipal Infrastructure Grant must be transferred, directly to a category A, B or C municipality that has the powers and functions referred to in section 84 of the Municipal Structures Act to provide municipal infrastructure in respect of those powers and functions. (3) A municipality receiving the Municipal Infrastructure Grant must table a three-year capital budget as part of its budget for the 2008/09 financial year in accordance with the Municipal Finance Management Act, unless exempted in terms of that Act. (4) The transferring national officer of the Municipal Infrastructure Grant, in addition to the duties contemplated in section 9, must 20 days after the end of each month submit a report to the National Treasury and the other national departments that have responsibilities relating to the Grant, which report must include— (i) expenditure and non-financial performance information on programmes funded by an allocation; and (ii) an explanation of any material problems experienced by municipalities regarding an allocation that has been received and a summary of the interventions or steps taken to deal with such problems. Part 4 Matters relating to specific Schedule 5 allocations Gautrain Rapid Rail Link Grant 16. (1) The transferring national officer of the Gautrain Rapid Rail Link Grant must, in addition to the duties contemplated in sections 10 and 33, take appropriate steps to ensure that transfers are made timely and in a manner that allows the province 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. (2) The transferring national officer must transfer the Gautrain Rapid Rail Link allocation to the bank account designated for transfer in the dedicated banking account configuration established for the transfer of the Gautrain Rapid Rail Link allocation 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). Integrated Housing and Human Settlement Development Grant 17. (1) The receiving officer must in the interest of facilitating the commencement and continued implementation of the housing programme consider advancing a portion of the allocation for the financial year, on such conditions as it may determine, to a municipality when requested to do so by the municipality. (2) Where a dispute arises between a receiving officer and a municipality in respect of the need for an advance referred to in subsection (1), the municipality may request the transferring national officer to mediate the dispute. (3) The transferring national officer must on receipt of a request referred to in subsection (2) take all necessary steps to resolve the dispute as soon as possible, but no later than 60 days after the request was received. (4) No advance in terms of subsection (1) may be made in respect of implementation activities to be undertaken in the next financial year. Part 5 Matters relating to specific Schedule 6 allocations 2010 FIFA World Cup Stadiums Development Grant 18. (1) The transferring national officer of a 2010 FIFA World Cup Stadiums Development Grant must, in addition to the duties contemplated in section 10, take appropriate steps to ensure that— (a) spending on stadiums in each World Cup Host City— (i) does not exceed the amounts appropriated for that purpose on municipal budgets; and (ii) are in accordance with the approved payment schedule; the Municipal Finance Management Act is adhered to; and (b) (c) expert technical, engineering and project management support necessary to ensure the construction or upgrading of the relevant stadiums are provided to the World Cup Host Cities. (2) A receiving officer must, in addition to the duties contemplated in section 12— (a) ensure that the amount budgeted for the construction or upgrading of the relevant stadium and supporting infrastructure takes into account the allocation and indicative allocations for the grant set out in Column B of Schedule 6; (b) ensure that procurement processes, contract specifications and project management activities comply with all requirements set by the transferring national officer; (c) ensure that spending is in accordance with the approved payment schedule; (d) ensure by no later than 2 June 2008, that any financial obligations of the municipality in terms of contracts and sub-contracts entered into for the construction or upgrading of the relevant stadium and supporting infrastruc ture are quantified and no longer negotiable; and in addition to complying with the reporting requirements set out in section 12, provide such information and reports, within the specified timeframes, to the transferring national officer as he or she may request in the performance of the duties provided for in subsection (1). (e) (3) (a) The transferring national officer must, after consultation with receiving officers, not later than 30 days after this Act takes effect submit a monitoring plan to the National Treasury. (b) The monitoring plan must set out the key performance indicators, financial procedures, internal audit processes and monitoring and reporting mechanisms of the national department in order to ensure the effective and efficient construction or upgrading of the relevant stadiums. Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 (4) Any expenditure by a municipality on a stadium that exceeds the allocation and anticipated allocations set out in Schedule 6 must be funded from the municipal budget. (5) In addition to the requirements of the Municipal Finance Management Act, the disposal of the stadium by the municipality prior to the completion of the 2010 FIFA Soccer World Cup event is subject to the approval of the transferring national officer and the National Treasury. (6) (a) The transferring national officer and the receiving officer of a 2010 FIFA World Cup Stadiums Development Grant may enter into an agreement to further clarify the provisions of this Act and the relevant framework and to enhance the implementation of the allocation. (b) Any provision of an agreement referred to in paragraph (a) that contradicts, conflicts with or purports to amend or negate the provisions of this Act, the relevant framework, any provision of the Public Finance Management Act or any provision of the Municipal Finance Management is invalid. Part 6 Matters relating to specific Schedule 7 allocations Integrated National Electrification Programme Grant 19. (a) The transferring national officer must ensure that Eskom Holdings Limited's implementation of the National Electrification Programme within a municipality is aligned with the Integrated Development Plan, prepared in accordance with the Municipal Systems Act, of that municipality. (b) Eskom Holdings Limited must within 30 days after the end of each month report to the relevant municipality, the transferring national officer and the National Treasury on the amount spent on the implementation of the National Electrification Programme. Regional Bulk Infrastructure Grant

29. No public entity, other than Eskom Holdings Limited in respect of funds received from the Department of Minerals and Energy and water boards in respect of funds received from the Department of Water Affairs and Forestry 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. Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 CHAPTER 4 DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties relating to Category C municipal budgets 30. (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 2008, submit to the National Treasury and all category B municipalities within that municipality's area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2008/09 municipal financial year, and the two following municipal financial years. (b) The budget must indicate all allocations to be transferred to each category B municipality within its area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality must strive to ensure that it does not duplicate a function currently performed by a category B municipality, and transfer funds for '. infrastructure development or the provision of services to the relevant category B municipalities, taking into account any indicative allocations for such municipalities as determined or published in the Gazette by the National Treasury, and may only retain and spend funds directly if the category C municipality retained a power or function in terms of the Municipal Structures Act. ; (3) A category C municipality 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 on the project, and agree on which municipality is responsible for operational costs and collection of user fees. : (4) 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 approved in accordance with section 24 of the Municipal Finance Management Act. Duties of provincial treasuries 31. (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 2008, publish the following in the Gazette: (i) the indicative allocation per municipality for every allocation to be made by (iv) (ii) (iii) the province to municipalities from the province's own funds; the indicative allocation to be made per school in the province; the indicative portion of the Integrated Housing and Human Settlement Development allocation to each municipality; 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)-(iv), in respect of each municipality and school, for the next financial year and the 2010/11 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 (vii) the budget of each hospital in a format determined by the National Treasury. (b) The allocations and budgets referred to in paragraph (a) must be deemed to be (vi) (v) final if the legislature passes the appropriation Bill without any amendments. (c) In the event that the legislature amends the appropriation Bill the accounting officer of the provincial treasury must publish amended allocations and budgets in the Gazette within 14 days of legislature passing the appropriation Bill. DIVISION OF REVENUE ACT, 2008 Act No. 2, 2008 (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 published in the province's budget documents that are submitted with an adjustment appropriation Bill to its legislature. (c) The provisions of subsection (2), with the necessary changes, apply in respect of 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. Duties of National Treasury 32. (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 36. CHAPTER 5 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule 33. (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 have 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, is taking place, on such conditions as it may determine, Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 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 or 6 allocation transferred to a municipality. (b) (i) The transferring national officer of a Schedule 4, 5 or 6 allocation, other than the Neighbourhood Development Partnership Grant, must submit a payment schedule to the National Treasury for approval before 14 April 2008. (ii) The transferring national officer of the Neighbourhood Development Partnership Grant must, in respect of each municipality to which a transfer is to be made under the Grant, submit a payment schedule to the National Treasury for its approval at least 14 days prior to any transfer being made. (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 allocation, ensure that the payment schedule— (aa) is consistent with the projected dates for payments to the private party in terms of the public-private partnership agreement entered into by the relevant province in accordance with regulations issued under the Public Finance Management Act; and '. (bb) reflects the portion of any payments due under the agreement referred to '. in subparagraph (aa) payable from the allocation; and (iii) in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality. (4) The transferring national officer of a Schedule 4,5 or 6 allocation must provide the receiving officer with a copy of the approved payment schedule prior to making the first transfer in accordance therewith. Amendment of payment schedule 34. (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 25 or 26, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act. (2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or slow spending amend any payment schedule for an allocation listed in Schedule 2, 3 ,4, 5 or 6 on notification to— 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. (b) (a) (3) A payment schedule amended in terms of subsection (1) or (2) must take account of— (a) (b) (c) the monthly spending commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) An amendment of a payment schedule in terms of subsection (2) prevails over any amendment made in terms of subsection (1). (5) The transferring national officer must immediately inform the receiving officer of any amendment to a payment schedule in accordance with subsections (1) or (2). Transfers made in error 35. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error 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 36. (1) An allocation, other than a re-allocation referred to in section 27, 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. Allocations in emergency situations 37. (1) Despite anything to the contrary contained in this Act or any other 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. Implementation of changes to power or function of municipality

2. The direct charges for the provincial equitable share are netted out. SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A 2008/09 Allocation R'000 31 383 310 12 412 932 33 063 829 43 245 643 25 934 942 16 435 956 5 340 965 13 820 620 17 738 780 199 376 977 Column B Forward Estimates 2009/10 R'000 35 343 194 13 932 016 37 638 346 49 022 008 29 252 084 18 562 376 6 027 867 15 499 746 20 188 677 225 466 314 2010/11 R'000 38 445 639 15 104011 41 383 711 53 678 048 31 868 841 20 250 300 6 571 247 16 790 006 22 214 395 246 306 198 Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 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 2008/09 Allocation R'000 Column B Forward Estimates 2009/10 R'000 2010/11 R'000 A Nelson Mandela 682 450 829 237 979 735 EC 101 B EC 102 B EC 103 B EC 104 B EC105 B EC 106 B EC 107 B EC 108 B EC 109 B DC10 C Total: Cacadu Municipalities Camdeboo Blue Crane Route Ikwezi Makana Ndlambe Sundays River Valley Baviaans Kouga Koukamma Cacadu District Municipality EC 121 B EC 122 B EC 123 B EC 124 B EC 125 B EC 126 B EC 127 B EC128 B DC12 C Total: Amatole Municipalities Mbhashe Mnquma Great Kei Amahlathi Buffalo City Ngqushwa Nkonkobe Nxuba Amatole District Municipality EC 131 B EC 132 B EC 133 B EC 134 B EC135 B EC 136 B EC 137 B EC 138 B C DC 13 Total: Chris Hani Municipalities Inxuba Yethemba Tsolwana Inkwanca Lukhanji IntsikaYethu Emalahleni Engcobo Sakhisizwe Chris Hani District Municipal ity B B B B C Total: Ukhahlamba Municipalities EC141 EC 142 EC 143 EC 144 DC14 Elundini Senqu Maletswai Gariep Ukhahlamba District Municipality EC151 B EC 152 B EC 153 B EC 154 B EC 155 B EC 156 B EC 157 B C DC 15 Total: O.R Tambo Municipalities Mbizana Ntabankulu Qaukeni Port St. Johns Nyandeni Mhlontlo King Sabata Dalindyebo OR. Tambo District Municipality EC05b2 B EC05D3 B C DC44 Total: Alfred Nzo Municipalities Umzimvubu Matatiele Alfred Nzo District Municipality 17 323 18 501 6 969 32 413 26 806 15 208 7 234 23 727 13 363 57 378 218 921 46 051 66 083 13 913 40 002 310 257 27 238 41 861 9 437 341 446 896 286 18 882 11077 7 924 50 038 40 724 30 036 27 768 15 807 178 886 381 140 29 796 38 299 10 260 11 174 80 694 170223 0 44 705 24 997 43 632 26 571 51 832 39 873 74 217 260 795 566 621 42 089 42 535 79 948 164 572 21 633 23 076 8 646 40 476 33 480 18 925 8 986 29 748 16 682 63 456 265 108 57 143 82 141 17 288 49 707 389 903 33 818 52 020 11 739 398 251 1 092 009 23 567 13 705 9 834 62 285 50 441 37 235 34 454 19 665 220 149 471 334 36 943 47 626 12 775 13 923 98 716 209 983 55 389 30 952 54 106 32 906 64 362 49 500 92 960 319 027 699 203 52 234 52 79C 97 936 ) 202 960 26 848 28 610 10 673 50 232 41 554 23 420 11 105 37 036 20 696 68 587 318 761 70 548 101 554 21 367 61 440 486 349 41 772 64 302 14 522 469 159 1 331 015 29 235 16 880 12 142 77 093 62 182 45 935 42 535 24 330 270 770 581 103 45 580 58 903 15 816 17 248 120 661 258 207 68 297 38 148 66 765 40 560 79 509 61 137 115 646 390 008 860 071 64 495 65 186 119 825 249 505 Total: Eastern Cape Municipalities 1 3 080 214 1 3 769 833 4 578 398 DIVISION OF REVENUE ACT, 2008 Act No. 2, 2008 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 B FS162 B FS163 B C DC16 Total: Xhariep Municipalities Letsemeng Kopanong Mohokare Xhariep District Municipality B B B C Total: Motheo Municipalities FS171 FS172 FS173 DC 17 Naledi Mangaung Mantsopa Motheo District Municipality B B B B B C Total: Lejweleputswa Municipalities Masilonyana Tokologo Tswelopele Matjhabeng Nala Lejweleputswa District Municipality FS181 FS182 FS183 FS184 FS185 DC 18 B B B B B C Total: Thabo Mofutsanyana Municipalities Setsoto Dihlabeng Nketoana Maluti-a-Phofung Phumelela Thabo Mofutsanyana District Municipality FS191 FS192 FS193 FS194 FS195 DC 19 FS201 B FS203 B FS204 B FS205 B C DC20 Total: Fezile Dabi Municipalities Moqhaka Ngwathe Metsimaholo Mafube Fezile Dabi District Municipality National Financial Year Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 23 993 42 962 24 308 9 614 100 877 17 741 291 774 32 016 124 796 466 326 39 184 20 408 28 944 214 623 66 428 75 838 445 425 79416 62 998 37 026 159 108 26 274 47 302 412 124 79 807 75 146 48 062 36 720 103 872 343 606 29 959 53 662 30 313 11 388 125 322 22 123 367 948 39 958 143 578 573 606 48910 25 444 36 109 269 779 82 933 83 824 546 999 99 133 78 687 46 183 199 070 32 763 53 348 509 183 99 744 93 768 60 544 45 809 116 860 416 725 37 176 66 608 37 577 12 931 154 292 27 422 460 236 49 565 152 388 689 612 60 675 31 536 44 776 336 572 102 900 90 465 666 925 122 986 97 667 57 258 247 432 40610 59 073 625 027 123 868 116 296 75 664 56 803 123 296 495 927 Total: Free State Municipalities 1 768 359 2 171 836 2 631 783 Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 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 Ekurhuleni City of Johannesburg City of Tshwane GT02bl B GT02b2 B C DC46 Total: Metsweding Municipalities Nokeng tsa Taemane Kungwini Metsweding District Municipality GT421 B GT422 B GT423 B DC42 C Total: Sedibeng Municipalities Emfuleni Midvaal Lesedi Sedibeng District Municipality B GT481 B GT482 B GT483 DC48 C Total: West Rand Municipalities MogaleCity Randfontein Westonaria West Rand District Municipality National Financial Year Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 1 672 510 3 038 829 1 303 064 2 031 013 3 655 318 1 499 852 2 452 495 4 259 464 1 723 285 17 106 42 270 21 173 80 549 292 538 23 640 29 280 186 955 532 412 101 826 45 594 45 210 123 421 316 051 21 508 53 114 23 546 98 169 368 995 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DC23 TotahUthukela Municipalities Emnambithi/Ladysmith Indaka Umtshezi Okhahlamba Imbabazane Uthukela District Municipality KZ241 B KZ242 B KZ244 B KZ245 B C DC24 Total: Umzinyathi Municipalities Endumeni Nquthu Msinga Umyoti Umzinyathi District Municipality KZ252 B KZ253 B KZ254 B C DC25 Total: Amajuba Municipalities Newcastle eMadlangeni Dannhauser Amajuba District Municipality KZ261 B KZ262 B KZ263 B KZ265 B KZ266 B C DC26 Total: Zululand Municipalities eDumbe uPhongolo Abaqulusi Nongoma Ulundi Zululand District Municipality 14 529 12 457 35 860 17913 10 599 42 816 131 123 265 297 23 715 16 945 9 674 9 547 176117 11 993 12 550 188 295 448 836 49 193 25 733 13 266 25 971 27 647 128 819 270 628 12 236 28 124 27 748 17 700 85 342 171 150 135 603 5 750 20 226 57 718 219 296 15 504 25 378 33 620 29 201 33 402 127 541 264 645 18 002 15511 44 459 22 251 13 162 53 822 158 906 326 113 29 480 21 287 12 070 11 829 222 027 14 880 15 591 217318 544 482 61 373 31 959 16 543 32 268 34 329 156 644 333 116 15 316 34 904 34 341 22 001 104 049 210 611 170 044 7 103 25 093 66 179 268 418 19 283 31 573 41 796 36 190 41 395 156 494 326 731 22 197 19 205 54 851 27 496 16 259 67 151 192 730 399 890 36 448 26 545 14 967 14 587 277 647 18 369 19 268 253 589 661 420 76 108 39 486 20 505 39 880 42 406 190 641 409 026 19 043 43 099 42 306 27 201 126 881 258 530 211 737 8 738 30 975 76 871 328 321 23 852 39 065 51 680 44 635 51 055 191 114 401 401 Act No. 2,2008 DIVISION OF REVENUE ACT, 2008 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality National Financial Year Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 B B B B B C Total: Umkhanyakude Municipalities Umhlabuyalingana Jozini The Big Five False Bay Hlabisa Mtubatuba Umkhanyakude District Municipality KZ271 KZ272 KZ273 KZ274 KZ275 DC27 KZ281 B KZ282 B KZ283 B KZ284 B JCZ285 B KZ286 B DC28 C Total: uThungulu Municipalities Mbonambi uMhlathuze Ntambanana Umlalazi Mthonjaneni Nkandla uThungulu District Municipality B B B B C Total: iLembe Municipalities KZ291 KZ292 KZ293 KZ294 DC29 Mandeni KwaDukuza Ndwedwe Maphumulo iLembe District Municipality B B B B B C Total: Sisonke Municipalities KZ5al KZ5a2 KZ5a4 KZ5a5 KZ5a6 DC43 Ingwe Kwa Sani Greater Kokstad Ubuhlebezwe Umzimkhulu Sisonke District Municipality 21 427 29 006 5 871 23 311 7 156 84 528 171 300 18 233 88 852 8 607 34 395 10 735 20 635 181 102 362 558 28 607 32 191 25 709 19 876 120 426 226 809 20 734 5 281 21 540 20 939 34 815 100 030 203 338 26 529 35 936 7 243 28 777 8 893 104 263 211 640 22 569 111 744 10 622 42 629 13 341 25 525 215 614 442 044 35 585 40 790 31 841 24 633 143 918 276 767 25 720 6 536 26 943 25 960 43 224 122 444 250 827 32 693 44310 8 899 35 377 10 992 127 884 260 155 27 808 139 467 13 055 52 578 16 492 31 433 255 484 536 318 44 021 51 215 39 250 30 382 172 844 337 712 31 746 8 052 33 481 32 028 53 389 149 735 308 431 Total: KwaZulu-Natal Municipalities 4 211 497 5 151 670 6 274 515 DIVISION OF REVENUE ACT, 2008 Act No. 2, 2008 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality National Financial Yes r Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 LIMPOPO B B B B B C Total: Greater Sekhukhune District Municipalities Makhuduthamaga Fetakgomo Greater Marble Hall Elias Motsoaledi Greater Tubatse Greater Sekhukhune District Municipality NP03a2 NP03a3 NP03a4 NP03a5 NP03a6 DC47 NP331 B NP332 B NP333 B NP334 B NP335 B DC33 C Total: Mopani Municipalities Greater Giyani Greater Letaba Greater Tzaneen Ba-Phalaborwa Maruleng Mopani District Municipality NP341 B NP342 B NP343 B NP344 B C DC34 Total: Vhembe Municipalities Musina Mutale Thulamela Makhado Vhembe District Municipality NP351 B NP352 B NP353 B NP354 B NP355 B C DC35 Total: Capricorn Municipalities Blouberg Aganang Molemole Polokwane Lepelle-Nkumpi Capricorn District Municipality NP361 B NP362 B NP364 B NP365 B NP366 B NP367 B C DC36 Total: Waterberg Municipalities Thabazimbi Lephalale Mookgopong Modimolle BelaBela Mogalakwena Waterberg District Municipality 61 873 19 499 29 844 57 241 54 989 176 450 399 896 57 483 57 607 87 601 27 308 22 727 234 250 486 976 13 741 17 601 114 676 104 655 237 300 487 972 34 916 32 311 32 652 181 350 54 006 212 584 547 819 26 516 42 528 10 955 26 553 21 519 113 777 67 436 309 284 76 828 24 113 37 110 71 109 68 289 216 527 493 975 71405 71 624 109 733 34018 28 201 287 983 602 965 17 154 21 790 143 526 131 049 290 911 604 429 43 352 40 032 40 594 227 414 67 103 256 318 674 812 33 193 53 081 13 679 33212 26 871 142 366 78 867 381 269 94 904 29 687 45 894 87 874 84 365 264 082 606 806 88 235 88 571 136 521 42 133 34 816 349 878 740 154 21 283 26 850 178 441 162 994 356 205 745 774 53 549 49 360 50 197 283 177 82 936 308 718 827 936 41 273 65 848 16 975 41 272 33 346 176 963 84 868 460 545 Total: Limpopo Municipalities 2 231 947 2 757 451 3 381 214 Act No. 2, 2008 DIVISION OF REVENUE ACT, 2008 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERES SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA B B B B B B B C Total: Gert Sibande Municipalities Albert Luthuli Msukaligwa Mkhondo Pixley Ka Seme Lekwa Dipaleseng Govan Mbeki Gert Sibande District Municipality MP301 MP302 MP303 MP304 MP305 MP306 MP307 DC30 MP311 B MP312 B MP313 B MP314 B MP315 B MP316 B C DC31 Total: Nkangala Municipalities Delmas Emalahleni Steve Tshwete Emakhazeni Thembisile DrJSMoroka Nkangala District Municipality MP321 B MP322 B MP323 B MP324 B MP325 B C DC32 Total: Ehlanzeni Municipalities ThabaChweu Mbombela Umjindi Nkomazi Bushbuckridge Ehlanzeni District Municipality National Financial Year Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 70 901 49 619 43 801 39 682 37 477 21 156 95 540 197 878 556 055 24 341 88 061 45 132 16 869 101 113 105 896 248 018 629 431 35 153 145 156 21 676 116 185 198 574 134 181 650 925 88 310 61 954 54 595 49 468 46 846 26 363 120 456 227 431 675 423 30 397 111 445 56 925 21 028 125 986 131 799 269 884 747 465 43 953 182 235 27 121 145 369 247 682 153 955 800 314 109 364 76 878 67 651 61 304 58 181 32 660 150 641 239 050 795 728 37 725 139 789 71 213 26 058 156 068 163 121 283 449 877 423 54 600 227 129 33 711 180 686 307 083 165 543 968 751 Total: Mpumalanga Municipalities 1 836 411 2 223 201 2 641 903 DIVISION OF REVENUE ACT, 2008 Act No. 2, 2008 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 B NC452 B NC453 B C DC45 Total: Kgalagadi Municipalities Moshaweng Ga-Segonyana Gammagara Kgalagadi District Municipality NC061 B NC062 B NC064 B NC065 B NC066 B NC067 B DC6 C Total: Namakwa Municipalities Richtersveld NamaKhoi Kamiesberg Hantam Karoo Hoogland Khai-Ma Namakwa District Municipality B B B B B B B B C Total: Karoo Municipalities NC071 NC072 NC073 NC074 NC075 NC076 NC077 NC078 DC7 Ubuntu Umsobomvu Emthanjeni Kareeberg Renosterberg Thembelihle Siyathemba Siyancuma Karoo District Municipality NC081 B NC082 B NC083 B NC084 B NC085 B NC086 B C DC8 Total: Siyanda Municipalities Mier !Kai! Garib //Khara Hais IKheis Tsantsabane Kgatelopele Siyanda District Municipality B B B B C Total: Frances Baard Municipalities NC091 NC092 NC093 NC094 DC9 SolPlaatje Dikgatlong Magareng Phokwane Frances Baard District Municipality National Financial Yes r Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 28 306 28 741 9 624 36 816 103 486 5 629 15 964 5 660 9 324 6 109 5 753 24 150 72 590 8 376 14114 16 873 5 505 6 817 6 461 9 253 15 278 20 251 102 930 4 098 20 611 25 084 7 066 10 909 6 791 35 313 109 873 74 953 20 599 13 506 29 679 61 860 200 597 35 157 35 804 12 043 43 220 126 224 6 983 19 922 7 005 11 607 7 551 7 113 27 068 87 250 10413 17 565 21 022 6 826 8 429 8 004 11 514 19 062 22 742 125 578 5 051 25 810 31 408 8 752 13 569 8 461 39 303 132 354 94 526 25 646 16 807 37 058 67 888 241 924 43 439 44 345 14 971 47 862 150 617 8 619 24 710 8 630 14 368 9 294 8 756 29 038 103 414 12 876 21 738 26 039 8 421 10 377 9 870 14 248 23 639 25 091 152 299 6 201 32 102 39 061 10 789 16 786 10 481 42 837 158 256 118238 31 749 20 798 45 984 75 879 292 649 Total: Northern Cape Municipalities 589 476 713 331 857 235 Act No. 2,2008 DIVISION OF REVENUE ACT, 2008 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST B B B B B C Total: Bojanala Platinum Municipalities Moretele Madibeng Rustenburg Kgetlengrivier Moses Kotane Bojanala Platinum District Municipality NW371 NW372 NW373 NW374 NW375 DC37 B B B B B C Total: Central Municipalities NW381 NW382 NW383 NW384 NW385 DC38 Ratlou Tswaing Mafikeng Ditsobotla Ramotshere Moiloa Ngaka Modiri Moiloa District Municipality NW391 B NW392 B NW393 B NW394 B NW395 B NW396 B C DC39 Total: Bophirima Municipalities Kagisano Naledi Mamusa Greater Taung Molopo Lekwa-Teemane Bophirima District Municipality NW401 B NW402 B NW403 B NW404 B NW405 B C DC40 Total: Southern Municipalities Ventersdorp Tlokwe City of Matlosana Maquassi Hills Merafong City Southern District Municipality National Financial Year Column A 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 68 138 127 140 120 647 19 271 104 740 189 492 629 427 28 298 27 635 54 530 34 760 34 613 216811 396 646 24 648 15 713 14 088 42 124 5 145 12 573 107 037 221 328 20 949 42 142 166 985 35 007 81879 123 245 470 207 84 735 159 482 152 241 24 041 130 524 211744 762 768 35 140 34 380 68 447 43 299 43 021 256 902 481 188 30 598 19 595 17 542 52 235 6 323 15 679 130 329 272 302 26 119 53 239 210 302 43 695 104 096 141 453 578 905 104 801 198 636 190 522 29 812 161 709 224 791 910 270 43 411 42 535 85 295 53 626 53 186 306 484 584 536 37 791 24 291 21 718 64 455 7 745 19 436 158 748 334 185 32 373 66 687 262 772 54 207 131 042 150 989 698 070 Total: North West Municipalities 1 717 608 2 095 162 2 527 061 DIVISION OF REVENUE ACT, 2008 Act No. 2, 2008 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 2008/09 Allocation Column B Forward Estimates 2009/10 2010/11 A City of Cape Town 1 710 485 2 006 263 2 416 935 B WC011 B WC012 B WC013 B WC014 B WC015 DC1 C Total: West Coast Municipalities Matzikama Cederberg Bergrivier SaldanhaBay Swartland West Coast District Municipality B B B B B C Total: Cape Winelands Municipalities Witzenberg Drakenstein Stellenbosch Breede Valley Breede River Winelands Cape Winelands District Municipality WC022 WC023 WC024 WC025 WC026 DC2 WC031 B WC032 B WC033 B WC034 B C DC3 Total: Overberg Municipalities Theewaterskloof Overstrand Cape Agulhas Swellendam Overberg District Municipality B B B B B B B C Total: Eden Municipalities WC041 WC042 WC043 WC044 WC045 WC047 WC048 DC4 Kannaland Hessequa Mossel Bay George Oudtshoorn Bitou Knysna Eden District Municipality B B B C Total: Central Karoo Municipalities WC051 WC052 WC053 DC5 Laingsburg Prince Albert Beaufort West Central Karoo District Municipality 15 767 12 993 11 166 18 143 13 363 58 664 130 0% 21 829 36 541 22 124 32 463 24 801 167 588 305 347 25 681 19231 8 544 9 564 33 785 96 804 9 473 13 896 21 178 37 048 21 165 12 297 16 522 101 621 233 200 4 313 4 826 13 701 10 986 33 825 19 808 16 227 14 009 22915 16 892 64 272 154 124 27 339 46 746 28 501 41 145 31 071 186 787 361 589 32 229 24 200 10 690 11 926 37 184 116 229 11 782 17 371 26 641 47 099 26 478 15 407 20 750 118271 283 800 5 314 5 957 17 072 13 106 41 449 24 702 20 140 17 450 28 698 21 168 68 565 180 723 34 008 59 132 36 249 51 672 38 659 196 238 415 957 40 158 30219 13 287 14 781 39 948 138 393 14 573 21 576 33 257 59 290 32 908 19 171 25 869 125 799 332 444 6 522 7 323 21 149 15 062 50 057 Total: Western Cape Municipalities 2 509 758 2 963 453 3 534 510 National Total 24 888 685 30 155 606 36 196 067 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 4 8 3 7 2 1 9 8 4 8 1 8 9 6 5 3 9 2 6 4 2 1 0 1 8 4 1 1 6 2 0 5 7 3 0 1 5 5 8 1 0 0 2 5 6 9 1 6 5 1 1 7 5 7 4 4 4 0 6 1 0 0 4 7 1 1 1 0 7 1 5 6 1 7 7 5 3 2 5 8 0 9 4 1 4 9 6 7 2 0 8 1 6 4 2 3 3 8 1 1 7 4 8 3 7 8 3 5 6 8 1 0 5 7 0 5 5 0 1 4 1 5 6 5 6 9 1 3 5 2 0 5 2 0 9 0 1 7 9 0 5 5 2 8 5 8 0 9 6 7 7 3 2 2 5 9 5 7 7 1 6 7 3 1 3 7 7 7 0 3 0 3 1 7 9 2 7 5 0 1 6 7 6 7 5 9 2 7 9 2 3 4 4 3 0 1 3 9 2 2 7 2 5 9 2 6 6 4 2 3 4 0 9 3 0 8 2 3 6 0 5 0 1 4 8 2 6 2 6 3 1 5 1 5 5 7 0 1 1 2 1 8 4 1 6 5 2 4 2 2 2 9 5 7 8 8 9 3 8 1 7 4 0 3 8 0 6 8 5 8 7 5 3 9 2 6 3 9 9 7 9 5 7 1 5 9 5 7 0 5 5 8 6 5 9 5 0 2 9 9 1 3 2 6 0 4 0 8 9 5 2 3 6 7 1 7 1 1 1 8 8 1 6 2 7 1 2 3 9 3 3 1 3 3 3 6 6 5 1 1 3 9 3 3 5 6 8 1 0 9 8 0 0 9 9 4 9 2 3 5 2 7 3 0 8 8 3 0 1 1 8 9 1 0 7 0 8 3 5 6 3 2 3 4 8 6 4 8 0 3 4 8 1 9 4 3 5 1 4 6 0 4 1 0 0 0 2 0 1 8 2 8 0 1 6 2 9 0 2 1 2 4 3 8 9 7 5 3 9 9 5 8 7 2 7 7 9 5 4 8 6 4 1 4 6 5 3 9 9 9 5 7 6 1 8 8 0 8 6 4 0 5 3 5 4 5 9 1 6 6 8 1 2 7 9 2 3 0 9 8 6 1 0 5 1 1 2 6 6 6 0 2 1 2 5 1 7 1 3 7 1 1 4 5 0 6 8 4 1 4 3 6 5 7 0 6 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G y b t n e m p o l e v e d l a r u t l u c i r g a e t a t i l i c a f d n a d n a L e h t f o s e i r a i c i f e n e b g n i t e g r a t . s e m m a r g o r p m r o f e R n a i r a r g A s e c n i v o r p d n a e t o m o r p d n a , s e c i v r e s t r o p p u s t n a r G e m m a r g o r P e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G l a r u t l u c i r g a f o n o i s i v o r p e h t d n a p x e o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G d n a ; s e c n i v o r p d e v r e s - r e d n u n i s t s i l a i c e p s l a c i d e m f o t n e m t i u r c e r d n a t n e m p o l e v e d d n a e t a u d a r g r e d n u n e h t g n e r t s d n a t r o p p u s g n i n i a r t d n a g n i h c a e t e t a u d a r g t s o p . s e i t i l i c a f h t l a e h n i s e s s e c o r p s e c n i v o r p ; s l a n o i s s e f o r p h t l a e h f o g n i n i a r t h t i w t n a r G t n e m p o l e v e D e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N d e t a i c o s s a s t s o c d n u f o t s e c n i v o r p t r o p p u S d n a g n i n i a r T s n o i s s e f o r P h t l a e H ) a ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G s e c n i v o r p s e c i v r e s y r a i t r e t f o e r u t a n l a i c n i v o r p e c i v r e s l a t i p s o h y r a i t r e t e h t m r o f s n a r t d n a e s i l a n o i t a r , e s i n r e d o m , n a l p o t s e c n i v o r p l a n o i t a n h t i w e n i l n i m r o f t a l p y r e v i l e d g n i v o r p m i g n i d u l c n i s e v i t c e j b o y c i l o p o t d n a ; s t c e f f e r e v o l l i p s d n a n o i s i v o r p e l b a n e o t g n i d n u f c i g e t a r t s e d i v o r p . y t i u q e d n a s s e c c a e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N - a r p u s e h t r o f s e c n i v o r p e t a s n e p m o c o T t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) b ( e r u t l u c i r g A ) 3 2 e t o V ( ) 4 1 e t o V ( h t l a e H 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N D N U F I E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 4 9 4 8 8 7 4 9 2 4 5 8 7 6 9 7 2 8 1 3 4 8 2 7 1 1 2 1 4 9 4 2 1 5 7 8 4 9 7 2 5 2 2 4 5 3 5 5 7 8 8 8 6 0 8 1 7 9 5 5 9 8 6 3 8 6 0 4 7 5 8 4 7 9 5 1 5 7 0 5 9 8 5 7 1 5 0 3 1 1 4 4 1 4 9 6 4 0 4 3 7 4 4 3 3 6 7 7 8 4 8 4 2 6 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R 9 0 9 7 1 3 1 0 0 0 ' R 8 7 2 9 6 5 6 0 2 6 0 6 0 9 2 0 6 5 7 9 2 6 7 0 4 4 2 2 7 5 1 6 1 0 9 3 5 3 0 1 4 6 7 8 2 3 1 5 1 1 A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 7 6 4 0 8 0 0 1 7 0 7 6 9 7 8 7 0 7 6 4 2 7 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s e c n i v o r p n o i t a t i l i b a h e r d n a g n i d a r g p u , e c n a n e t n i a m o t ; e r u t l u c i r g a d n a h t l a e h , s d a o r , n o i t a c u d e e v i s n e t n i r u o b a l f o n o i t a c i l p p a e h t e c n a h n e n o i t a e r c b o j e s i m i x a m o t r e d r o n i s d o h t e m n i d e t a l u s p a c n e s a t n e m p o l e v e d s l l i k s d n a n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o e c n a h n e o t d n a ; s e n i l e d i u g P W P E e h t . e r u t c u r t s a r f n i r e v i l e d o t y t i c a p a c e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , n o i t c u r t s n o c e t a r e l e c c a p l e h o T s e c n i v o r P o t t n a r G e r u t c u r t s a r f n I l a n o i t a N y r u s a e r T ) 7 e t o V ( 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R e s o p r u P n o i t a c o l l a f o e m a N e t o V 4 4 0 8 7 6 1 1 0 3 2 0 3 3 0 1 0 9 0 7 5 6 8 L A T O T 4 4 0 8 7 6 1 1 0 3 2 0 3 3 0 1 0 9 0 7 5 6 8 . s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e t n e m n r e v o G ) 9 2 e t o V ( l a c o L o r c i m , s d l o h e s u o h r o o p r o f e r u t c u r t s a r f n i l a p i c i n u m c i s a b r o f e c n a n i f l a t i p a c t n e m e l p p u s o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M d n a l a i c n i v o r P 1 2 7 0 6 3 5 1 8 1 2 7 6 7 1 4 0 9 5 9 9 0 4 5 0 7 2 2 0 5 9 3 2 7 9 1 9 1 6 2 8 2 3 3 7 3 3 7 4 4 9 5 7 2 8 3 9 8 4 3 8 8 4 5 6 3 4 5 2 6 5 4 1 5 8 3 2 6 2 6 5 6 9 5 5 4 7 2 2 3 1 1 9 9 5 7 2 2 8 4 3 8 3 1 7 7 7 2 6 6 5 6 0 7 1 5 8 0 7 1 4 6 1 5 5 1 3 3 4 0 6 4 1 6 5 9 6 5 9 0 2 8 2 7 8 6 7 9 4 5 6 3 1 5 5 5 0 4 6 4 4 3 5 5 5 5 8 5 2 5 0 4 ---------- ---------- 0 6 9 3 9 4 0 0 6 0 4 4 5 4 3 8 2 4 8 2 4 5 4 3 5 2 3 7 3 3 7 8 7 0 4 4 6 6 3 7 9 8 8 2 4 9 6 9 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L i e p a C n r e h t r o N a g n a l a m u p M t s e W h t r o N e p a C n r e t s e W L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C e l b a n i a t s u s d n a y t i v i t c u d o r p e s i m i t p o o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L n o i t a e r c b o j , y t i r u c e s d o o f , y t i v i t c u d o r p . l l a r o f e f i l f o y t i l a u q r e t t e b d n a r e t a e r g e r u s n e o t s e c r u o s e r l a r u t a n f o e s u t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R e r u t l u c i r g A ) 3 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C o t s s e c c a n i a g o t s e i t i n u m m o c e l b a n e o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C e r u t l u C d n a s t r A l l i w t a h t n o i t a m r o f n i d n a e g d e l w o n k d n a c i m o n o c e , l a i c o s r i e h t e v o r p m i . n o i t a u t i s l a c i t i l o p ) 2 1 e t o V ( n o i t a c u d e r e h g i h o t d a e l t a h t s e m m a r g o r p l a i t n e s s e e h t g n i d i v o r p y b t n e m y o l p m e r o l a i r e t a m g n i n r a e l , t n e m p i u q e , e r u t c u r t s a r f n i r e v i l e d o t d e r i u q e r s e c r u o s e r n a m u h d n a l a n o i t a c o v s l l i k s y t i r o i r p h g i h n i . s e m m a r g o r p s l l i k s n o i t a c o l l a l a n o i t i d n o C s k e e s e m m a r g o r p n o i t a s i l a t i p a c e r T E F e h T e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F ) a ( d e l l o r n e s t n e d u t s f o r e b m u n e h t e s a e r c n i o t t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 3 1 e t o V ( 6 5 1 2 3 9 1 7 0 1 8 7 0 6 8 6 4 5 4 7 2 2 4 7 2 0 2 4 5 1 3 7 5 3 9 3 5 3 1 0 2 4 5 1 5 4 0 8 8 1 6 4 8 4 0 5 2 6 5 2 2 1 6 9 6 5 5 2 7 4 2 9 5 5 1 2 7 5 7 3 7 4 9 2 0 2 4 4 1 8 6 5 3 2 3 5 1 2 4 6 5 0 1 8 6 1 0 3 1 4 3 0 1 3 5 2 5 6 7 5 2 9 3 2 8 8 5 2 6 2 6 4 1 8 2 8 3 2 1 9 2 1 6 2 6 4 1 1 0 4 7 7 1 1 2 3 0 9 3 8 5 7 4 9 1 9 6 7 9 1 1 8 3 2 3 4 8 8 4 0 9 2 8 0 9 6 5 1 0 0 5 4 5 3 7 4 8 1 1 8 7 6 1 8 0 0 8 9 2 4 5 8 2 6 8 8 3 2 0 1 6 7 3 5 9 4 4 2 8 4 8 3 1 8 4 6 3 9 2 2 2 1 7 4 8 3 1 5 0 9 7 6 1 6 1 8 9 3 3 8 9 4 2 8 1 1 1 2 7 1 5 3 4 6 7 3 1 0 9 2 5 2 6 0 6 6 3 1 3 8 4 8 4 4 4 1 3 0 1 9 0 1 1 7 0 5 7 3 6 4 9 9 2 5 0 3 1 8 2 3 9 7 3 9 7 7 2 9 7 7 8 6 7 3 1 6 5 1 4 2 0 5 8 6 4 1 0 1 7 9 0 3 6 3 6 1 2 4 7 9 8 0 8 3 8 4 6 2 2 2 0 5 8 5 1 7 4 7 1 8 2 8 6 2 2 5 7 2 8 2 9 7 8 1 5 6 3 7 0 1 2 2 9 4 6 2 6 7 1 3 9 2 2 2 5 0 0 3 0 3 6 9 8 1 9 1 1 1 4 5 4 9 6 9 2 6 0 1 4 4 3 2 9 4 8 1 5 1 4 4 4 1 9 8 8 2 5 0 2 7 6 4 1 4 2 0 4 0 8 4 3 2 8 9 1 7 1 8 1 3 0 1 3 8 5 1 7 5 7 6 8 9 3 6 8 1 6 7 2 3 3 2 4 5 8 5 2 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K o p o p m L i e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C g n i n r a e l d e c n a h n e o t e t u b i r t n o c o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) c ( . g n i d e e f l o o h c s h g u o r h t y t i c a p a c t n a r G n o i t a c o l l a l a n o i t i d n o C d e r u t c u r t s e h t t r o p p u s d n a e t a n i d r o o c o T ) n o i t a c u d E s l l i k S e f i L ( s d i A d n a V H I ) b ( e h t n i s a e r a g n i n r a e l l l a s s o r c a s e m m a r g o r p s d i A d n a V I H d n a s l l i k s e f i l f o n o i t a r g e t n i . m u l u c i r r u c l o o h c s t n a r G n o i t a c u d E ) 3 1 e t o V ( o t d n a ; s d i A d n a V I H o t e s n o p s e r e v i t c e f f e l a n o i t a N e h t f o n o i t a t n e m e l p m i e h t t r o p p u s V I H e v i s n e h e r p m o C r o f n a l P l a n o i t a r e p O . e r a c d n a t n e m t a e r t s d i A d n a n o i t a c o l l a l a n o i t i d n o C n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T t n a r G s d i A d n a V H I e v i s n e h e r p m o C ) a ( ) 4 1 e t o V ( h t l a e H 5 E L U D E H C S I S E C N V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V 5 4 3 9 6 8 1 2 7 3 1 2 4 2 9 6 0 4 2 5 1 3 1 9 9 3 7 0 1 8 6 8 3 3 4 1 5 2 0 5 2 2 6 2 6 6 2 6 9 6 5 5 0 1 8 5 2 3 0 0 5 2 1 3 3 0 5 5 8 7 8 0 6 2 3 4 4 5 9 5 0 3 4 6 3 7 3 3 0 0 5 0 0 5 5 6 9 5 0 4 0 1 3 0 2 4 4 1 2 5 5 8 4 8 5 1 6 2 3 1 8 8 3 5 4 3 1 3 3 2 5 3 3 3 2 4 4 7 8 1 0 2 4 3 3 4 8 4 2 6 6 6 7 2 3 2 8 5 1 9 4 6 2 2 1 8 6 2 3 2 0 0 5 5 4 7 7 0 9 2 2 4 3 3 2 6 9 1 9 9 4 9 9 2 0 9 8 0 0 8 0 1 0 8 2 3 2 4 2 7 8 3 9 2 1 8 9 1 8 5 1 3 2 7 4 7 7 7 5 7 7 2 1 7 5 4 3 3 3 0 0 2 4 9 6 1 8 5 1 5 3 5 9 1 2 2 5 5 8 7 8 6 6 4 8 8 2 2 8 2 3 5 7 2 0 2 2 1 3 8 1 7 6 6 6 5 8 2 0 4 5 8 4 2 2 2 3 4 4 2 4 6 3 6 4 2 0 3 0 4 5 2 8 8 3 0 0 4 4 0 7 6 3 6 3 3 6 9 5 6 8 9 4 8 3 9 0 1 1 8 9 9 9 6 5 3 5 5 2 3 5 3 2 8 7 6 8 6 1 1 4 4 6 3 2 9 8 3 6 8 5 2 0 4 8 8 6 7 1 7 0 8 9 1 2 1 2 7 6 2 2 2 4 1 6 9 7 1 8 0 7 2 1 0 1 5 3 1 8 0 7 7 0 9 7 4 8 4 0 0 3 6 1 0 1 9 8 1 7 7 6 9 3 9 3 6 9 9 4 7 2 3 3 9 9 1 4 5 1 9 9 9 7 3 0 0 9 4 1 1 3 2 8 0 3 7 1 1 8 1 0 1 5 2 3 6 6 2 8 8 2 1 0 1 4 2 7 7 3 7 9 9 7 5 2 6 8 5 5 7 5 1 7 4 2 3 8 7 0 1 2 9 2 6 2 1 3 2 0 1 1 6 1 6 9 8 4 8 9 3 0 2 1 2 4 8 2 5 8 9 e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K o p o p m L i e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K o p o p m L i e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T e t a t S e e r F g n e t u a G n o i t c n u f s i h t f o t f i h s e h t g n i w o l l o f e c i v r e S n a c i r f A h t u o S e h t m o r f r o t c e s h t l a e h e h t o t y g o l o h t a P c i s n e r o F e v i s n e h e r p m o c a f o . s e c n i v o r p l l a n i ) S P A S ( e c i v r e S e c i l o P n o i t a c o l l a l a n o i t i d n o C n o i s i v o r p d n a t n e m p o l e v e d e h t e u n i t n o c o T t n a r G s e c i v r e S y g o l o h t a P c i s n e r o F ) b ( d n a e s i l a n o i t a r , e s i n r e d o m , e g a n a m , n a l p h t l a e h , e r u t c u r t s a r f n i e h t m r o f s n a r t f o n o i t a u l a v e d n a g n i r o t i n o m , y g o l o n h c e t l a t i p s o h m r o f s n a r t o t d n a ; s l a t i p s o h n i e r a c f o y t i l a u q e v o r p m i d n a t n e m e g a n a m . s e v i t c e j b o y c i l o p l a n o i t a n h t i w e n i l n o i t a c o l l a l a n o i t i d n o C o t s e c n i v o r p e l b a n e o t g n i d n u f e d i v o r p o T t n a r G n o i t a s i l a t i v e R l a t i p s o H ) c ( n o i t a c o l l a l a n o i t i d n o C a f o n o i t a t i l i c a f e h t r o f e d i v o r p o T t n e m e l t t e S n a m u H d n a g n i s u o H d e t a r g e t n I s s e c o r p t n e m p o l e v e d g n i s u o h e l b a n i a t s u s s e l p i c n i r p l a r e n e g n w o d g n i y a l y b l l a n i t n e m p o l e v e d g n i s u o h o t e l b a c i l p p a e h t h g u o r h t t n e m n r e v o g f o s e r e h p s . t c A e u n e v e R f o n o i s i v i D t n a r G t n e m p o l e v e D ) 4 1 e t o V ( h t l a e H g n i s u o H ) 6 2 e t o V ( 6 2 5 7 1 3 1 1 2 7 0 5 2 3 9 9 5 6 2 3 L A T O T 7 6 4 7 4 1 8 5 1 4 5 1 1 8 3 1 9 1 1 9 8 9 5 2 4 5 1 5 1 4 7 3 8 9 6 8 1 7 4 4 9 2 2 7 1 3 5 6 6 1 5 3 1 8 1 2 9 1 6 9 0 1 6 8 1 4 6 6 6 5 2 4 0 6 3 6 6 7 2 9 2 2 0 2 3 5 8 2 7 6 0 9 5 4 1 3 1 2 4 3 0 4 5 8 3 6 2 4 6 2 5 7 1 3 1 6 0 4 3 1 4 4 1 0 4 1 3 8 9 3 7 1 4 6 2 6 3 2 6 7 7 3 1 0 4 3 8 9 9 7 0 1 0 4 6 2 6 6 5 6 8 4 6 1 8 3 5 6 9 9 5 6 7 2 6 1 9 5 6 2 4 3 8 3 6 8 4 1 3 2 0 5 8 2 5 0 7 8 9 2 6 8 6 2 1 6 9 0 7 3 2 1 3 8 3 8 3 6 9 1 1 6 6 0 5 2 1 5 6 2 5 5 1 6 4 8 0 1 2 4 9 2 2 1 0 0 0 6 3 4 9 0 5 9 9 4 2 8 5 7 2 1 7 4 1 5 2 3 9 8 8 5 9 8 4 4 5 5 3 8 7 9 0 2 4 4 5 3 7 9 5 1 4 2 8 2 3 2 8 1 2 2 2 7 8 1 3 8 0 4 2 8 6 1 7 2 0 5 2 2 0 4 1 1 2 7 0 5 2 0 0 0 0 9 2 3 9 9 5 6 2 3 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M t s e W h t r o N e p a C n r e t s e W o p o p m L i e t a t S e e r F g n e t u a G L A T O T g n e t u a G ; s e c n i v o r p o t y t i l i b i s n o p s e r e r u t i d n e p x e r i e h t r o f e l b a t n u o c c a y l l u f e b o t s r e c i f f o l a i c n i v o r p f o t n e m y a p d n a e r u t i d n e p x e g n i t n u o c c a l a i c n i v o r p e l b a n e o t d n a . s e t a r y t r e p o r p n o i t a c o l l a l a n o i t i d n o C s e t a r y t r e p o r p f o r e f s n a r t e h t e t a t i l i c a f o T t n a r G s d n u F e t a R y t r e p o r P f o n o i t u l o v e D n o i t a c o l l a l a n o i t i d n o C s e i t i v i t c a n o i t a e r c e r d n a t r o p s e t o m o r p o T n o i t a p i c i t r a P n o i t a e r c e R d n a t r o p S s s a M s s a m h g u o r h t s l o o h c s d n a s e i t i n u m m o c n i . t n e m p o l e v e d t r o p s d n a n o i t a p i c i t r a p t n a r G e m m a r g o r P e v i f f o d o i r e p a r e v o n o i t u b i r t n o c g n i d n u f l a i c n i v o r P g n e t u a G e h t o t s r a e y y l l u f a f o n o i t c u r t s n o c e h t r o f t n e m n r e v o G . k r o w t e n l i a R d i p a R n i a r t u a G d e t a r g e t n i n o i t a c o l l a l a n o i t i d n o C t n e m n r e v o g l a n o i t a n r o f e d i v o r p o T t n a r G k n i L l i a R d i p a R n i a r t u a G s k r o W c i l b u P ) 5 e t o V ( a c i r f A h t u o S ) 7 1 e t o V ( d n a t r o p S n o i t a e r c e R t r o p s n a r T ) 3 3 e t o V ( T N A R G N O I T A S I L A T I P A C E R R O T C E S E G E L L O C G N I N I A R T D N A N O I T A C U D E R E H T R U F : 5 E L U D E H C S - ------ " - - -- " - _ ------- - _ ------- - - - - - -- - - . ------- - 0 8 8 4 1 0 9 4 7 1 0 3 8 6 5 2 8 1 4 1 0 0 0 4 1 0 1 1 1 1 0 6 7 9 0 8 1 5 1 6 0 5 5 1 1 0 7 5 0 1 0 3 5 1 1 0 0 1 6 1 0 0 0 4 1 0 0 2 2 5 0 6 4 0 9 5 0 0 7 0 2 1 2 5 2 0 0 9 9 1 0 3 5 9 1 7 3 4 6 1 2 7 2 5 2 3 2 3 7 6 5 1 7 6 1 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R e g e l l o C a k e r a M s u i v a l F e t a t S e e r F e g e l l o C s d l e i f d l o G e g e l l o C o e h t o M e g e l l o C i t u l a M L A T O T g r u b s e n n a h o J l a r t n e C t s e W i n e l u r u h k E t s a E i n e l u r u h k E g n e b i d e S e g e l l o C t s e W h t u o S h t u o S e n a w h s T h t r o N e n a w h s T e g e l l o C n r e t s e W L A T O T g n e t u a G s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F e c n i v o r P n o i t a c o l l a f o e m a N e t o V e g e l l o C a s t n i H g n i K e g e l l o C a t a b a S g n i K e g e l l o C e l a d e v o L e g e l l o C h t e b a z i l E t r o P s d n a l d i M e p a C E y t i C o l a f f u B e g e l l o C a l a h k I e g e l l o C e w g n I L A T O T e p a C n r e t s a E e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 3 1 e t o V ( T N A R G N O I T A S I L A T I P A C E R R O T C E S E G E L L O C G N I N I A R T D N A N O I T A C U D E R E H T R U F : 5 E L U D E H C S - -------- . ------ - -- - - - - -------- - ------ - . -- - . - - 0 0 0 8 1 5 1 7 9 5 6 0 2 0 2 0 0 1 0 3 5 0 8 1 0 0 4 6 1 3 1 8 1 3 1 0 0 0 1 2 0 9 3 1 2 4 7 9 2 6 1 0 5 6 8 2 0 8 8 9 0 9 4 1 0 9 3 1 9 1 0 5 9 9 1 5 9 4 3 0 8 2 6 1 6 4 6 1 1 1 9 0 0 2 1 0 9 1 5 1 0 0 9 1 1 9 9 0 9 3 0 0 0 0 2 6 5 2 0 2 6 7 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F e c n i v o r P n o i t a c o l l a f o e m a N e t o V e g e l l o C i n e g n a l E e g e l l o C i d i y a s E e g e l l o C a b u j a M e g e l l o C l a t s a o C e g e l l o C i h t i b m a n M e g e l l o C a n a h s a h t M e g e l l o C i n i w k e h T e g e l l o C i z o l o f m U e g e l l o C u v o l d n u g n u g m U e g e l l o C n r o c i r p a C e g e l l o C e l a l a h p e L e g e l l o C a b a t e L e g e l l o C i n a p o M e g e l l o C e n u h k u h k e S e g e l l o C g r e b r e t a W e g e l l o C e b m e h V L A T O T L A T O T e g e l l o C e d n a b i S t r e G e g e l l o C i n a z n a l h E e g e l l o C a l a g n a k N e g e l l o C l a r u R e g e l l o C n a b r U L A T O T L A T O T o p o p m L i a g n a l a m u p M e p a C n r e h t r o N l a t a N - u l u Z a w K e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 3 1 e t o V ( T N A R G N O I T A S I L A T I P A C E R R O T C E S E G E L L O C G N I N I A R T D N A N O I T A C U D E R E H T R U F : 5 E L U D E H C S _ - • - _ ---- • - _ -- - . ----- - 7 0 0 0 2 0 7 6 4 1 7 1 8 6 2 4 9 4 1 6 5 2 4 6 0 4 1 4 1 0 2 5 5 1 0 5 8 9 0 0 3 8 1 0 7 0 3 1 5 0 3 7 7 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F e c n i v o r P n o i t a c o l l a f o e m a N e t o V e g e l l o C a l e l e s u V e g e l l o C o s t e l a T e g e l l o C t i b r O L A T O T e g e l l o C n w o T e p a C e g e l l o C y a B e s l a F e g e l l o C k n i l h t r o N e g e l l o C e p a C h t u o S e g e l l o C t s a o C t s e W e g e l l o C d n a l o B L A T O T e p a C n r e t s e W t s e W h t r o N e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 3 1 e t o V ( T N A R G E M M A R G O R P N O I T A P I C I T R A P N O I T A E R C E R D N A T R O P S S S A M : 5 E L U D E H C S 1 3 4 1 3 5 4 0 3 1 2 6 1 2 3 9 1 5 9 6 1 1 4 6 2 3 1 7 4 1 0 2 0 5 7 6 5 9 5 8 5 1 8 1 5 8 4 8 9 1 9 6 0 8 1 9 9 4 7 9 8 4 8 1 8 6 8 3 2 3 4 7 9 8 5 4 8 4 3 0 8 9 4 9 8 1 4 8 0 1 0 5 9 3 1 1 1 3 0 7 1 2 4 6 7 3 1 0 7 1 9 6 8 4 2 2 9 6 9 2 9 4 8 3 7 8 6 0 5 8 9 2 3 8 0 1 0 5 9 3 1 1 2 5 6 9 2 7 0 3 2 1 2 4 3 0 3 0 7 1 9 3 5 1 0 7 2 0 8 8 3 1 8 0 4 2 5 8 6 1 9 7 4 1 7 1 6 4 0 7 1 5 7 0 7 3 4 4 7 1 7 1 5 2 2 8 2 5 0 1 8 7 9 7 3 4 2 6 2 4 4 8 0 5 2 7 8 1 8 2 2 0 1 0 0 5 7 0 1 7 6 0 6 1 9 0 2 7 9 4 0 6 1 1 6 4 3 2 0 8 4 4 1 2 1 0 8 5 3 0 4 9 6 9 7 8 1 2 0 1 0 0 5 7 0 1 0 3 4 3 1 1 6 9 5 7 9 7 3 1 9 1 3 7 1 5 7 3 1 1 1 9 0 6 4 9 0 2 0 4 6 3 9 2 6 8 0 0 0 5 8 0 0 8 5 1 3 1 0 7 2 3 2 6 1 6 7 3 0 2 2 8 3 6 6 1 8 7 3 6 4 7 2 1 8 7 6 5 7 9 5 6 6 5 1 0 0 0 0 0 1 1 8 3 7 9 4 9 4 1 0 4 0 2 2 4 8 4 8 6 6 5 5 6 1 8 9 1 3 6 9 9 1 1 9 0 0 0 5 0 1 B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K o p o p m L i e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T l a t a N - u l u Z a w K o p o p m L i e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K o p o p m L i e p a C n r e h t r o N e p a C n r e t s e W t s e W h t r o N a g n a l a m u p M L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C s e i t i v i t c a n o i t a e r c e r d n a t r o p s e t o m o r p o T n o i t a p i c i t r a P s s a M t r o p S l o o h c S s s a m h g u o r h t s l o o h c s d n a s e i t i n u m m o c n i . t n e m p o l e v e d t r o p s d n a n o i t a p i c i t r a p e m m a r g o r P s s a m h g u o r h t s l o o h c s d n a s e i t i n u m m o c n i . t n e m p o l e v e d t r o p s d n a n o i t a p i c i t r a p n o i t a c o l l a l a n o i t i d n o C s e i t i v i t c a n o i t a e r c e r d n a t r o p s e t o m o r p o T a l a l d a y i S s s a m h g u o r h t s l o o h c s d n a s e i t i n u m m o c n i . t n e m p o l e v e d t r o p s d n a n o i t a p i c i t r a p n o i t a c o l l a l a n o i t i d n o C s e i t i v i t c a n o i t a e r c e r d n a t r o p s e t o m o r p o T y c a g e L d n a t r o p S n o i t a e r c e R a c i r f A h t u o S ) 7 1 e t o V ( 6 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P C I F I C E P S B n m u l o C s e t a m i t s E d r a w r o F 1 1 / 0 1 0 2 0 0 0 ' R 0 1 / 9 0 0 2 0 0 0 ' R A n m u l o C 9 0 / 8 0 0 2 n o i t a c o l l A 0 0 0 ' R e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t y t i c a p a c e s u o h - n i g n i d l i u b n i s e i t i l a p i c i n u m t s i s s a o T t n e m e v o r p m I s m e t s y S l a p i c i n u M d n a l a i c n i v o r P S T N A R G T N E R R U C E R e s o p r u P n o i t a c o l l a f o e m a N e t o V 0 0 0 2 1 2 0 0 0 0 0 2 0 0 0 0 0 2 . s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i t n a r G e m m a r g o r P 9 8 5 4 6 3 0 9 9 9 9 2 0 0 0 0 8 1 . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M e h t t n e m e l p m i o t t n a r G s e i t i l a p i c i n u m n i y t i c a p a c e h t g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T t n e m e g a n a M l a i c n a n i F t n e m n r e v o G l a c o L 0 0 0 0 7 5 0 0 0 5 5 8 7 6 4 1 6 8 . t n e m n r e v o g l a c o l o t e s e h t r e f s n a r t d n a t n e m t r a p e d e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o t n e m t r a p e d e h t y b d e t a r e p o r o / d n a d e n w o s e m e h c s r e t a w e s i d i s b u s o T t n a r G y d i s b u S g n i t a r e p O s e c i v r e S r e t a W 9 0 0 2 e h t f o g n i t s o h e h t h t i w d e t a i c o s s a e s n o p s e r l a n o i t a r e p o e h t h t i w s e i t i c t s o h t s i s s a o T g n i t a r e p O y t i C t s o H p u C d l r o W 0 1 0 2 t n e m n r e v o G ) 9 2 e t o V ( l a c o L l a n o i t a N y r u s a e r T ) 7 e t o V ( s r i a f f A r e t a W y r t s e r o F d n a ) 4 3 e t o V ( d n a t r o p S 9 8 5 2 4 3 1 0 9 9 2 4 8 1 7 6 4 1 4 2 1 L A T O T I 0 0 0 6 9 1 0 0 0 8 8 4 - . n o i t i t e p m o c p u C d l r o W A F I F 0 1 0 2 e h t d n a p u C s n o i t a r e d e f n o C S T N A R G E R U T C U R T S A R F N I t n a r G A S n o i t a e r c e R ) 7 1 e t o V ( e h t s s e r d d a o t s e i t i l a p i c i n u m o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I d n a s l a r e n i M 8 2 8 0 5 9 8 0 0 7 9 8 7 3 6 5 9 5 k l u b f o n o i t a l l a t s n i e h t , s g n i l l e w d l a i t n e d i s e r d e i p u c c o y l t n e n a m r e p f o g o l k c a b n o i t a c i f i r t c e l e t n a r G ) l a p i c i n u M ( e m m a r g o r P e v o r p m i o t r e d r o n i e r u t c u r t s a r f n i y t i c i r t c e l e f o t n e m h s i b r u f e r d n a n o i t a t i l i b a h e r d n a e r u t c u r t s a r f n i . y l p p u s f o y t i l a u q 0 0 0 0 0 0 1 0 0 0 0 0 7 5 1 0 7 0 4 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