Division of Revenue Act

10. Allocations by public entities to municipalities

11. Allocations not listed in Schedules Part 2 Matters related to Schedule 4 allocations

10. A public entity that provides funds to a province or a municipality as a grant, sponsorship or donation, must— (a) where any such transfers collectively exceed R500 000 in a financial year, inform the National Treasury of any intended transfer at least 14 days prior to effecting the transfer; and (b) disclose in its financial statements, the purpose and amount of each transfer to a province or a municipality. Allocations not listed in Schedules 5 10 11. (1) An allocation 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. 15 Part 2 General Matters related to Schedule 4 allocations 12. (1) The framework for a Schedule 4 allocation must be designed to promote comprehensive outputs for a programme or function funded or partially funded by the allocation, and may not include any condition— (a) (b) for a national department or any other organ of state, other than the receiving officers, to approve specific projects or budgets; or requiring a report on spending or projects other than the reports required in terms of section 21 or as approved by the National Treasury. (2) The National Treasury must approve the payment schedules for all Schedule 4 allocations, submitted to it in accordance with section 19(1)(a). Provincial Infrastructure allocation 13. (1) The Provincial Infrastructure allocation set out in Schedule 4A supplements the funding of infrastructure programmes funded from provincial budgets to enable provinces to address backlogs in provincial infrastructure. (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 provin- cial departments responsible for public works or public entities, where such departments and entities manage or undertake construction or maintenance on their behalf; (c) participate, together with the provincial department responsible for public works in the Infrastructure Development Improvement Programme facilitated by the National Treasury, unless any such department is exempted from participation by the National Treasury; and take account of any recommendations on infrastructure made by the Cabinet member responsible for that function in terms of section 26. (d) (3) A province, in allocating the Provincial Infrastructure allocation— (a) must consider the capacity requirements of a receiving provincial department to administer an allocation; (b) must take into account the capacity of the receiving provincial department to spend and manage infrastructure, based on the extent of any or any projected roll-overs in the 2003/04 and 2004/05 financial years; and (c) may, where a receiving provincial department lacks capacity, with the National Treasury’s approval, designate a percentage of the allocation for acquiring such capacity. 20 25 30 35 40 45 50 10 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 Municipal Infrastructure allocation 14. (1) The Municipal Infrastructure allocation set out in Schedule 4B 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 allocation— (a) must be transferred, directly to a category A, B or C municipality that has the executive authority to provide basic municipal service infrastructure, from 1 July 2005, if the municipality is classified as a high or medium capacity municipality by the transferring national officer and the National Treasury; and (b) may be transferred via the relevant category C municipality to a category B municipality if the category B municipality is classified as a low capacity municipality by the transferring national officer and the National Treasury. (3) Notwithstanding subsection (2), the transferring national officer, in consultation with the National Treasury, may determine that the Municipal Infrastructure alloca- tion— (a) be transferred directly to a category B municipality not classified as a high or 5 10 15 medium capacity municipality in terms of subsection (2)(a); or (b) be transferred to the relevant province, in accordance with section 226(3) of 20 the Constitution, if section 40 applies. (4) A municipality receiving the municipal infrastructure grant must table and approve a three-year capital budget as part of its budget for the 2005/06 financial year in accordance with the Municipal Finance Management Act, unless exempted in terms of that Act. (5) The transferring national officer may, with the approval of the National Treasury and after consultation with the responsible sector departments, make direct payments to creditors against Infrastructure allocation of a municipality for commitments incurred on previous consolidated municipal infrastructure and water capital grants as at 30 September 2003, if the receiving municipality is unable, unwilling or fails to pay for such commitments. the Municipal 25 30 Part 3 Matters related to Schedules 5 and 6 allocations Social Assistance Transfers and Social Assistance Administration conditional allocations 35 15. (1) The transferring national officer must, in addition to the duties contemplated in section 20, take appropriate steps to ensure that— (a) social assistance transfers and administration spending in each province— (i) do not exceed the amounts appropriated for that purpose on provincial budgets; and (ii) are in accordance with the approved payment schedule for each month of the year, for each type of social assistance grant included in the Social Assistance Transfers allocation, and administration; subsection (4) on under and over spending is complied with; legislation, including legislation providing for social assistance, is adhered to; and reasonable technical, systems and other support necessary to ensure the sound administration of the Social Assistance Transfers and Social Assistance Administration conditional allocations are provided to provinces’’. (b) (c) (d) 40 45 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 11 Act No. 1, 2005 (2) A receiving officer must, in addition to the duties contemplated in section 22— (a) ensure that the amount budgeted for each type of social assistance grant included in the Social Assistance Transfers allocation takes into account the indicative allocations for that grant as set out in Schedule 5A; (b) ensure that administrative processes and procedures comply with all 5 (c) (d) requirements set by the transferring national officer; ensure that social assistance transfers and administration spending are in accordance with the approved payment schedule for each type of social security grant included in the Social Assistance Transfer allocation, and administration for each month of the year; and in addition to complying with the reporting requirements set out in section 32 of the Public Finance Management Act, 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). (3) (a) The transferring national officer must, after consultation with the National Treasury and receiving officers, not later than seven days after this Act takes effect submit a Social Assistance Transfers and Social Assistance Administration conditional allocations monitoring plan to the National Treasury. (b) The plan must set out the key performance indicators, financial procedures, internal audit processes, and monitoring and reporting mechanisms of the national and each provincial department to ensure effective and efficient delivery of social assistance. (4) In the event that the total amount anticipated to be spent on social assistance in a province in this financial year materially exceeds or is less than the appropriated amount or the amount set out in the approved payment schedule for a specific month, the receiving officer must, within 14 days of detecting the anticipated over or under expenditure, submit a report to the transferring national officer and relevant provincial treasury, which report must— set out the extent of the anticipated over or under expenditure; (a) (b) provide reasons for the anticipated over or under expenditure, including information on approval processes and number of new beneficiaries; and (c) outline the measures taken to ensure that the anticipated over or under expenditure is not due to fraudulent or any other irregular practices. (5) Over expenditure attributable to non-compliance with legislative requirements and poor management procedures must be funded from the Provincial Revenue Fund, unless the National Treasury determines otherwise. (6) (a) The National Treasury must direct the establishment of a dedicated bank account configuration for the transfer of Social Assistance Transfers and Social Assistance conditional allocations. (b) Each provincial treasury must ensure that the bank account configuration as directed is in place and operational by 1 April 2005. (7) The transferring national officer must transfer Social Assistance Transfers and Social Assistance Administration conditional allocations to the dedicated corporation of public deposits account of the province, in accordance with a payment schedule agreed between the transferring national officer and the provincial receiving officer, and approved by the National Treasury. (8) (a) The transferring national officer may, with the written approval of the National Treasury and after consultation with the affected provinces, reallocate the Social Assistance Transfers and Social Assistance Administration allocations, or a portion of such allocations, from one province to another province. 10 15 20 25 30 35 40 45 (b) Any such reallocation must, together with an explanatory memorandum, be 50 published in the Gazette within 30 days of such a reallocation. (9) Any reallocation by a receiving officer of the indicative allocations for the different types of social security grants included in the Social Assistance Transfers conditional allocation as set out in Schedule 5A, exceeding five per cent must be approved by the transferring national officer, in consultation with the National Treasury, prior to the reallocation. Municipal capacity building allocations 16. (1) Any transfer of an allocation aimed at developing and improving municipal systems and the capacity of municipalities to perform functions assigned to them, may only be made in terms of a framework determined by the national accounting officer responsible for local government, in consultation with the National Treasury. 55 60 12 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (2) The framework contemplated in subsection (1) must take into account the capacity requirements for implementing the Municipal Systems Act and the Municipal Finance Management Act, including integrated planning, performance management, financial management, budgeting and spatial planning considerations and the need to ensure that the capacity of a municipality is developed in measurable ways. (3) The annual report of the department responsible for any capacity-building allocation must indicate the extent to which the capacity of any municipality was improved in measurable ways by that allocation and the extent to which such an allocation was spent on external consultants contracted to assist a municipality. Integrated Housing and Human Settlement Development allocations 17. (1) The provincial accounting officer responsible for housing must— (a) facilitate applications for accreditation in terms of the Housing Act, 1997 (Act No. 107 of 1997) from 1 April 2005 from all category A municipalities, and all category B municipalities identified by the transferring national officer in respect of each province; and (b) within six months of receiving applications from the municipalities contem- plated in paragraph (a), complete the accreditation of those municipalities. (2) (a) A municipality whose accreditation application was refused may lodge an objection to the refusal with the transferring national officer. (b) The transferring national officer must on receipt of an objection take all necessary steps to facilitate accreditation as soon as possible, but no later than 60 days after the objection was received. (3) Accreditation granted in terms of subsection (1) must— (a) at least include— 5 10 15 20 (i) authority to administer housing programmes, including the administra- 25 tion of all housing subsidy applications; (ii) authority to grant subsidies and approve projects, subject to subsection (4), to be funded from uncommitted housing funds from the 2006/07 financial year; (iii) an obligation to maintain compliance with the capacity and system requirements prescribed by the provincial accounting officer responsible for housing; (iv) an obligation to provide monthly reports on housing delivery; and (v) an obligation to provide information on the levying and collection of rental in respect of all municipal owned houses; and (b) be implemented progressively during the financial year and finalised by 30 June 2006. (4) An accredited municipality must, in exercising its authority in terms of subsection (3)(a)(ii)— (a) take into account any criteria for the prioritisation of projects as determined by the province; and (b) participate in housing programme forums established by the transferring national department. (5) Notwithstanding any provision in any law, section 35 of the Public Finance Management Act, section 3 of the Financial and Fiscal Commission Act, 1997 (Act No. 99 of 1997), and sections 9 and 10 of the Municipal Systems Act do not apply to the accreditation of municipalities in terms of the Housing Act, 1997 (Act No. 107 of 1997). Part 4 Specific matters related to Schedule 7 allocation Water Services Operating and Transfer Subsidy allocation 18. (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— 30 35 40 45 50 55 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 13 Act No. 1, 2005 (a) (b) 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. (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. CHAPTER 4 DUTIES OF ACCOUNTING OFFICERS AND TREASURIES Duties of transferring national officer in respect of Schedule 4 allocation 19. (1) The transferring national officer for a Schedule 4 allocation is responsible for— (a) submitting a payment schedule determined after consultation with the receiving officer to the National Treasury for approval before 1 April 2005; (b) ensuring that transfers to all provinces and municipalities are in accordance with the payment schedule, unless allocations are withheld or stopped in terms of sections 33 or 34; is approved by the National Treasury; and (c) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that such monitoring— (i) (ii) does not impose undue administrative burdens on receiving provinces and municipalities beyond the provision of standard management information; and is in accordance with sections 12(1) and 21(3). (iii) (d) evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury, within four months in respect of a province and six months in respect of a municipality after the end of the financial year. (2) Where more than one national department 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 those roles and respons- ibilities— 5 10 15 20 25 30 (a) are exercised in a manner that does not duplicate its responsibilities as set out 35 in subsection (1); and (b) do not impose undue administrative burdens on provinces or municipalities beyond the provision of standard management information. Duties of transferring national officer in respect of Schedule 5, 6 and 7 allocation 20. (1) A transferring national officer must, not later than 14 days after this Act takes 40 effect, certify to the National Treasury that— (a) 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 provision of standard management information; (c) (b) any business plans requested in respect of how allocations, other than the Social Assistance Transfers and Social Assistance Administration allocations, will be utilised by a province or municipality have been approved prior to the start of the financial year; funds will only be transferred after information required in terms of this Act has been provided to the National Treasury; funds will only be transferred in accordance with a payment schedule determined after consultation with relevant provinces or organised local government; funds will only be 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 (d) (e) 45 50 55 14 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (f) 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 information and documentation referred to in subsections (1)(a) and (b) 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 including as an transfer such allocation as instructed by the National Treasury, 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 28(2) from the National Treasury outlining the details of the account for each province or municipality. (5) Notwithstanding 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 stopped or withheld from any province or municipality, the reasons for the withholding or stopping and the steps taken to deal with the 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 and 6 allocation; and 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 within four months in respect of a province and six months in respect of a municipality after the end of the financial year. Duties of receiving officer in respect of Schedule 4 allocation 21. (1) A receiving officer is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in terms of section 28; 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) by no later than 1 April 2005, submit to the National Treasury, together with its annual budget, detailed plans for the 2005/06 financial year outlining how the municipality intends to achieve outputs for each programme funded by this allocation; submit monthly reports as required by the Municipal Finance Management Act to the National Treasury on spending against programmes; and submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer. (d) (c) (3) The receiving officer in a province must— (a) (b) submit monthly reports as required by the Public Finance Management Act to the relevant provincial treasury on spending against programmes; and 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 annually, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer. 5 10 15 20 25 30 35 40 45 50 55 60 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 15 Act No. 1, 2005 Duties of receiving officer in respect of Schedule 5 and 6 allocation 22. (1) The relevant receiving officer must, in respect of an 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 to the relevant Municipal Finance Management Act, submit a report transferring national or provincial 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 extent of compliance with the conditions of an allocation provided for in a framework and with this Act; an explanation for 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 or the effect of such variations; and such other issues and information as the National Treasury may determine. (3) 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 the amount of funds stopped or withheld from the municipality and such other information as the National Treasury may determine. (4) The receiving officer must annually, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer. Duties of transferring provincial officer 23. (1) A transferring provincial officer must, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, in respect of any allocation to be transferred to municipalities, and in the format determined by the National Treasury, submit, within 15 days after the end of each month, to the transferring national officer and the relevant treasury, information on— (a) (b) (c) (d) the amount of funds transferred to a municipality in the month reported on and for the financial year up to the end of that month; the amount of funds stopped or withheld from any municipality in the month reported on; actual expenditure incurred in respect of that allocation; and such other issues as the National Treasury may determine. Category C municipal budgets and allocations in terms of this Act 24. (1) (a) In addition to the requirements of the Municipal Finance Management Act, a category C municipality must, no later than 1 April 2005, submit to the National Treasury and all category B municipalities within its area of jurisdiction, its budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2005/06 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— 5 10 15 20 25 30 35 40 45 50 (a) the category C municipality retained a power or function in terms of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); and 55 16 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (b) a category B municipality in the opinion of the category C municipality has weak capacity and the national department for local government and National Treasury concur with that opinion. (3) A category C municipality must before implementing any capital project for water, electricity, roads or any other municipal service secure approval for the project from the category B municipality within whose area of jurisdiction the project will be implemented and agree on which municipality is responsible for its 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. (5) 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 such funds to the municipality in terms of section 226(3) of the Constitution as a direct charge against that province’s Revenue Fund. 5 10 15 Duties of provincial treasuries 25. (1) The head of the department in the provincial treasury must ensure and certify 20 to the National Treasury that the province— (a) indicates or, if required, exclusively appropriates each programme funded or partially funded through Schedule 4 allocations in its Appropriation Bill or a schedule to its Appropriation Bill; and (b) publishes the conditions and other information in respect of these allocations to facilitate performance measurement and the use of required inputs and outputs in its budget documents submitted to its legislature or the Gazette. (2) The provincial treasury must in respect of allocations to municipalities other than allocations made in terms of this Act publish, with its annual budget or in the Gazette, not later than 1 April 2005— (a) (b) the allocation per municipality for every allocation made by the province to municipalities; and the envisaged division of the allocation contemplated in paragraph (a) in respect of each municipality, for the next financial year and the 2007/08 financial year. (3) (a) Notwithstanding anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, make allocations to municipalities that were not published in terms of subsection (2). (b) These allocations must be published in the Gazette before any transfers can be made, unless the allocations were published with its adjustments budget submitted to the provincial legislature. (4) 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— 25 30 35 40 (a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up 45 (c) to the end of that month; actual transfers made by the province to municipalities, and projections of actual expenditure by municipalities on such allocations; and (d) any problems of compliance with this Act by transferring provincial officers and receiving officers and the steps taken to deal with such problems. (5) The report contemplated in subsection (4) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury. 50 Duties relating to co-operative governance in respect of concurrent functions 55 26. (1) A Cabinet member responsible for a function falling within Schedule 4 to the Constitution may determine a monitoring system for the performance by provinces and, if applicable, by municipalities of that function, and make recommendations at any stage to a province or municipality on improving performance of the function and compliance with national legislation applicable to the function. 60 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 17 Act No. 1, 2005 (2) If a province or municipality performing a function referred to in subsection (1) fails to meet any applicable national targets and standards for the performance of the function, the relevant Cabinet member may take such steps as may be necessary to assist the province or municipality in meeting those targets or standards, including recommendations to that province or municipality on— (a) how to improve its performance; (b) organisational and administrative arrangements for a provincial department or other provincial organ of state or a municipality; (c) human resource arrangements, particularly where a large number of personnel is employed; (d) human resource development, training and management; (e) governance arrangements to prevent or limit corruption and wastage; and (f) agency arrangements for delivering or managing any of the core responsibili- ties pertaining to that function. (3) The Premier of a province or mayor of a municipality must take into account any recommendations made by the Cabinet member in terms of subsection (1) or (2), in order to improve performance of that function. Annual financial statements and annual reports for 2005/06 27. (1) The annual financial statements for the 2005/06 financial year of a national or provincial department transferring any funds in respect of an allocation set out in Schedules 4, 5, 6 and 7 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) (d) 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; 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, and whether any portion of the allocation was retained by the transferring department for that purpose. (2) The annual report for the 2005/06 financial year of a national or provincial department transferring any funds in respect of an allocation set out in Schedules 4, 5, 6 and 7 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 a province or municipality was 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 annual financial statements of a provincial department receiving an allocation in terms of Schedules 4 and 5, must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and certify that all transfers in terms of this Act to the province were deposited into the primary bank account of the province, or where appropriate, into the corporation for public deposits account of a province. (4) The annual report of a provincial department receiving an allocation in terms of Schedules 4 and 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 extent to which the objectives and outputs of the allocation were achieved; and contain such other information as the National Treasury may determine. (5) (a) The annual financial statements and annual reports of a municipality for the 2005/06 financial year must be prepared in accordance with the Municipal Finance Management Act. 5 10 15 20 25 30 35 40 45 50 55 60 18 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (b) Municipalities for whom the implementation of section 121 of the Municipal Finance Management Act was delayed by the Minister under section 178 of that Act, must notwithstanding such delay, prepare annual performance management reports in terms of section 46 of the Municipal Systems Act, by no later than 31 December 2005. (6) The National Treasury may determine how transferring departments and receiving municipalities report on local government allocations on a quarterly basis to facilitate the audit of allocations for both the national and municipal financial years. 5 CHAPTER 5 DUTIES OF NATIONAL TREASURY, POWERS OF AUDITOR-GENERAL AND MATTERS RELATING TO INTERNAL AUDIT UNITS 10 Duties of National Treasury 28. (1) The National Treasury must within 14 days of this Act taking effect— (a) submit a notice to all transferring national officers, containing the details of the bank accounts of each province and municipality; and (b) publish in the Gazette— (i) the allocations per municipality for each Schedule 4B, 6 or 7 allocation to local government; and the framework for each Schedule 4, 5, 6 and 7 allocation. (2) The National Treasury must publish any revisions or amendments to the allocations or frameworks published in terms of subsection (1)(b) authorised by an adjustment budget in the Gazette. (ii) (3) 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 11. Powers of Auditor-General 29. (1) Without derogating from the powers and duties of the Auditor-General in terms of the Constitution and any other law, the Auditor-General may, in the audit of financial statements on the allocations set out in Chapter 3 or in a special report to be submitted to Parliament, report on— (a) (b) the extent of compliance with this Act and frameworks published in terms of section 28 by transferring national officers, transferring provincial officers and receiving officers; and such other intergovernmental financial management matters as may be prescribed. (2) The Auditor-General may, when conducting the audits of the provincial departments responsible for education, health, social grants, housing and roads, take appropriate measures to ensure consistency in the audit processes between provincial departments to promote comparability between the provincial departments and national departments responsible for the same functions. Matters relating to internal audit units 30. (1) (a) The transferring national officer of a Schedule 5 or 6 allocation that exceeds R 1 billion for the budget year must, within seven days after this Act takes effect, determine a minimum set of risks that must be taken into account and mitigated by the receiving province or municipality in respect of that allocation. (b) The internal audit plan of the receiving province or municipality for the financial year must take into account the risks identified in paragraph (a) and any other major fiscal risks to the National Revenue Fund posed by poor enforcement of legislative requirements. 15 20 25 30 35 40 45 (2) A receiving officer of an allocation contemplated in subsection (1), or if requested 50 by any other transferring national officer, must— (a) by 30 April 2005, submit a risk management plan that includes the internal audit plan referred to in subsection (1)(a) to the transferring national officer and the National Treasury; and GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 19 Act No. 1, 2005 (b) submit a quarterly report, within 30 days after the end of each quarter, to the transferring national officer, which report must address all material issues and risk that arose in respect of the spending of the allocation and the measures taken to minimise the impact thereof. (3) The internal audit unit of the transferring national department must co-ordinate and co-operate with the internal audit units of the provincial departments and municipalities to whom it transfers an allocation. 5 (4) The accounting officer of the transferring national department, the receiving provincial department and receiving municipality must regularly report to its audit committee on compliance with this section. 10 CHAPTER 6 GENERAL Spending in terms of purpose and subject to conditions 31. (1) Notwithstanding anything to the contrary contained in any law, an allocation referred to in Schedules 4, 5, 6 or 7 may only be utilised for the purpose stipulated in the Schedules concerned and in accordance with the frameworks published in terms of section 28(1). (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 tranfer that is approved in the budget of the receiving province or municipality or a framework published in terms of section 28(1); 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 have been received; or it is a transfer not consistent with the budget of the receiving province or municipality, or advance payment, approved by the National Treasury on certification by the receiving officer that such transfer is not an attempt to artificially inflate its spending estimates and there are good reasons for the allocation or advance payment. (3) Notwithstanding the provisions of this Act, the National Treasury may at the request of a provincial treasury approve that rollovers and unspent funds in respect of conditional allocations made by the national government to a province in previous budget years, be deemed to be unconditional allocations to the Provincial Revenue Fund. Amendment of payment schedule 32. (1) Subject to subsection (2), a transferring national officer may, in respect of an allocation set out in Schedule 5 or 6, 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 under performance, amend any payment schedule for an allocation listed in Schedules 2, 3, 4, 5 or 6 on notification to— (a) (b) the head of a provincial treasury, in the case of a provincial allocation; and the accounting officer of the national department responsible for local government and organised local government, in the case of a local government allocation. (3) A payment schedule revised in terms of subsection (1) or (2) must take account of 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. 15 20 25 30 35 40 45 50 20 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (4) An amendment of a payment schedule in terms of subsection (2) prevails over any amendment made in terms of subsection (1). Withholding of allocation 33. (1) Subject to subsection (2), a transferring national officer may withhold the transfer of a Provincial or Municipal Infrastructure allocation or a Schedule 5, 6 or 7 allocation or any portion of such allocation for a period not exceeding 30 days, if— 5 (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; or (b) expenditure on previous transfers during the financial year reflects significant 10 under-spending, for which no satisfactory explanation is given. (2) A transferring national officer must, seven days prior to withholding an allocation in terms of subsection (1), give the relevant receiving officer— (a) written notice of the intention to withhold the allocation; and (b) an opportunity to submit written representations, within those seven days as to 15 why the allocation should not be withheld. (3) A notice contemplated in subsection (2) must include the reasons for withholding the allocation and the intended duration of the withholding. (4) (a) The National Treasury may instruct or approve a request from a 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 (2) and any representations received from the receiving officer, to the National Treasury. (c) The transferring national officer must comply with subsection (2) when the National Treasury instructs him or her in terms of subsection (4). Stopping of allocation 34. (1) Notwithstanding section 33, the National Treasury may stop the transfer of— (a) a Schedule 4, 5 or 6 allocation to a province or municipality on the grounds of a 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 Provincial or Municipal Infrastructure allocation or a Schedule 5, 6 or 7 allocation, if the National Treasury anticipates that a province or municipality will substantially under spend on that allocation in the financial year. (2) The National Treasury must comply with section 33(2), and in respect of a municipality, also sections 38 and 39 of the Municipal Finance Management Act, when it intends to Act in terms of subsection (1). (3) Any stopping of an allocation contemplated in subsection (1) must, together with 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

12. General 13. Provincial Infrastructure allocation

14. Municipal Infrastructure allocation Part 3 5 10 15 Matters related to Schedules 5 and 6 allocations 15. Social Assistance Transfers and Social Assistance Administration conditional allocations 20

16. Municipal capacity building allocations 17. Integrated Housing and Human Settlement Development allocation Part 4 Specific matters related to Schedule 7 allocations

18. Water Services Operating and Transfer Subsidy allocation CHAPTER 4 DUTIES OF ACCOUNTING OFFICERS AND TREASURIES

19. Duties of transferring national officer in respect of Schedule 4 allocation

20. Duties of transferring national officer in respect of Schedule 5, 6 and 7 allocation

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

22. Duties of receiving officer in respect of Schedule 5, 6 and 7 allocation

23. Duties of transferring provincial officer 24.

25. Duties of provincial accounting officers and treasuries

26. Duties relating to co-operative governance in respect of concurrent functions

27. Annual financial statements and annual reports for 2005/06 Category C municipal budgets and allocations in terms of this Act CHAPTER 5 25 30 35 DUTIES OF NATIONAL TREASURY, POWERS OF AUDITOR-GENERAL AND MATTERS RELATING TO INTERNAL AUDIT UNITS 40

28. Duties of National Treasury 29.

30. Matters relating to internal audit units Power of Auditor-General 4 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 CHAPTER 6 GENERAL Spending in terms of purpose and subject to conditions Stopping of allocation Re-allocation after stopping of allocation 31.

32. Amendment of payment schedule

33. Withholding of allocation 34. 35.

36. Non-committed Schedule 5 or 6 allocation 37. Preparations for next budget year

38. Unauthorised and irregular expenditure 39. 40. 41. 42. Financial misconduct Transfers to low capacity municipalities Transfers made in error Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations

43. Delegations and assignments 44. 45. 46. 47. Exemptions Regulations Repeal of laws Short title and commencement 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— ‘‘budget year’’ means the financial year commencing on 1 April 2005 and ending on 31 March 2006; ‘‘category A, B or C municipality’’ has the meaning assigned to each category in terms of the Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘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); ‘‘framework’’ means the conditions and other information in respect of an allocation published by the National Treasury in terms of section 28; ‘‘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 2006 and ending on 31 March 2007; ‘‘payment schedule’’ means a schedule, which sets out— (a) the amount of each transfer of an equitable share or any other allocation in terms of this Act to be transferred to a province or municipality for 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 45; ‘‘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 allocations, other than the equitable share allocation and Social Assistance Transfers and Social Assistance Administration allocations, in terms of this Act must be deposited; and 5 10 15 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 5 Act No. 1, 2005 (b) 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, the accounting officer of the municipality, except for that portion of the Municipal Infrastructure allocation, committed before 30 September 2003 and spent by the transferring national officer directly on behalf of the municipality; ‘‘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 makes a Schedule 7 allocation on behalf of a municipality; and ‘‘transferring provincial officer’’ means the accounting officer of a provincial department that receives a Schedule 5 or 6 allocation for the purpose of transferring it to a municipality in the relevant province. (b) (2) Any determination or instruction in terms of this Act must be in writing. (3) Section 35 of the Public Finance Management Act, section 3 of the Financial and Fiscal Commission Act, 1997 (Act No. 99 of 1997) and sections 9 and 10 of the Municipal Systems Act do not apply in respect of any powers and functions assigned in terms of this Act to a province or municipality. Objects of Act

35. The National Treasury may, where it stops an allocation in terms of section 34 determine that a portion or the full allocation that will be under spent be reallocated to one or more provinces or municipalities on condition that the allocation will be spent in the financial year. 20 25 30 35 40 45 50 55 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 21 Act No. 1, 2005 Non-committed Schedule 5 or 6 allocation 36. (1) Notwithstanding the provisions of the Public Finance Management Act relating to roll-overs, a Schedule 5 or 6 allocation that is not committed to identifiable projects at the end of a financial year, including any interest earned thereon, reverts to the National Revenue Fund. (2) Notwithstanding subsection (1), the National Treasury may at the request of a provincial treasury or municipality approve— (a) (b) roll-overs from a conditional allocation to the next financial year; and spending of a portion of a conditional allocation on activities related to the purpose of that allocation where the province or municipality projects significant unforeseen and unavoidable over spending on its budget. Preparations for next budget year 37. (1) (a) The receiving officer of a Provincial Infrastructure allocation must, by 31 July 2005, submit detailed five-year infrastructure plans in a format determined by the National Treasury, to the provincial treasury. (b) The five-year infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2007/08 financial year as set out in column B of Schedule 4A. (c) The provincial treasury must co-ordinate the infrastructure plans of all receiving officers and submit the co-ordinated plans to the National Treasury by 1 September 2005. (2) (a) The receiving officer of a Municipal Infrastructure allocation must, by 1 October 2005, submit to the National Treasury a detailed draft three year capital plan for the 2007/08 and 2008/09 municipal financial years in a format determined by the National Treasury. (b) Where the receiving officer is a category C municipality, the municipality must, in addition to complying with paragraph (a) certify to the National Treasury that its capital plan is co-ordinated with all category B municipalities located within that category C municipality. (3) The transferring national officer of a Schedule 4A or 4B allocation must, by 1 October 2005, submit to the National Treasury for approval the draft frameworks for the allocations set out in column B of Schedules 4A and 4B in the format to be determined by the National Treasury. (4) The National Treasury may, in preparation for the next financial year, instruct departments and municipalities to submit to it such plans and information for any conditional grant, as it may determine, at specified times prior to the start of the next financial year. Unauthorised and irregular expenditure 38. (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 31(3) 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. 5 10 15 20 25 30 35 40 45 Financial misconduct 39. (1) Notwithstanding anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act or a framework constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act and section 171(4) of the Municipal Finance Management Act applies in respect of financial misconduct in terms of subsection (1). 50 55 22 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (3) A transferring national officer and a transferring provincial officer must— (a) investigate any serious or persistent non-compliance with a provision of this Act or a framework within 15 days of becoming aware of the non-compliance; (b) keep a register of all non-compliance with a provision of this Act or a framework, actions taken in respect of each non-compliance, and, in cases where action was not taken, the reason therefore; and include the register in its section 40(4)(c) report to the National Treasury in terms of the Public Finance Management Act. (c) Transfers to low capacity municipalities

40. The national accounting officer responsible for local government, in respect of a category B municipality classified as a low capacity municipality by that accounting officer and the National Treasury, may with the concurrence of the National Treasury, determine that an allocation in terms of this Act or portion of such an allocation be transferred to the category C municipality, within whose area of jurisdiction the category B municipality is located, or the relevant province, for purposes of the proper administration of the allocation. Transfers made in error 41. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province in error is regarded as not legally due to the province for the purpose of its Revenue Fund. (2) A transfer contemplated in subsection (1), must be recovered, without delay, by the responsible transferring national officer. (3) The National Treasury may instruct that the recovery contemplated in subsection (2) be effected by set-off against future transfers to the province, which would otherwise become due in accordance with a payment schedule. (4) Notwithstanding anything to the contrary contained in any law, the transfer of an allocation to a municipality, or a public entity in error, is regarded as not legally due to that municipality or public entity and must be recovered without delay by the responsible transferring national officer or transferring provincial officer. (5) The accounting officer of local government may instruct that the recovery contemplated in subsection (4) be effected by set-off against transfers to the municipality concerned, which would otherwise become due in accordance with any payment schedule. the national department responsible for 5 10 15 20 25 30 Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations 35 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). Delegations and assignments 43. (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— 40 45 50 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 23 Act No. 1, 2005 is subject to any limitations or conditions that the Minister may impose; (a) (b) may authorise that official to sub-delegate, 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. 5 (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 44. (1) The National Treasury may, on written application by a transferring national or provincial officer, exempt such officer in writing from complying with a provision of this Act, if the officer satisfies the National Treasury that— (a) (b) (c) the duty cannot be complied with at that stage; the relevant allocation and framework are properly designed; and the officer is taking steps to comply with the provisions 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

45. 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. 10 15 20 Repeal of laws 46. (1) Subject to subsection (2), the Division of Revenue Act, 2004 (Act No. 5 of 25 2004), is hereby repealed. (2) The repeal of the Division of Revenue Act, 2004, does not affect any duty or obligation set out in that Act, the execution of which is still outstanding. Short title and commencement

47. This Act is called the Division of Revenue Act, 2005, and takes effect on 1 April 30 2005. 24 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE ANTICIPATED TO BE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 National1 Provincial Local TOTAL 1) National share includes conditional grants to provincial and local spheres, debt service costs and the contingency reserve. 299 120 613 146 757 275 10 514 940 456 392 828 325 845 497 157 677 779 11 370 620 494 893 896 273 469 694 134 706 191 9 643 341 417 819 226 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 2005/06 Allocation R'000 22 202 309 8 660 286 20 810 204 28 398 760 18 375 726 9 976 192 3 124 184 11 086 061 12 072 469 134 706 191 Column B Forward Estimates 2006/07 R'000 23 839 059 9 261 995 22 864 963 31 388 210 20 017 878 10 970 046 3 326 755 11 989 563 13 098 806 146 757 275 2007/08 R'000 25 238 734 9 765 081 24 774 603 34 204 801 21 506 369 11 894 723 3 491 843 12 786 822 14 014 803 157 677 779 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 25 Act No. 1, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality EASTERN CAPE Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 A Nelson Mandela 205 630 228 289 270 844 B B B B B B B B B C Total: Cacadu Municipalities EC101 EC102 EC103 EC104 EC105 EC106 EC107 EC108 EC109 DC10 Camdeboo Blue Crane Route Ikwezi Makana Ndlambe Sundays River Valley Baviaans Kouga Koukamma Cacadu District Municipality EC121 B EC122 B EC123 B EC124 B EC125 B EC126 B EC127 B EC128 B C DC12 Total: Amatole Municipalities Mbhashe Mnquma Great Kei Amahlathi Buffalo City Ngqushwa Nkonkobe Nxuba Amatole District Municipality EC131 B EC132 B EC133 B EC134 B EC135 B EC136 B EC137 B EC138 B DC13 C Total: Chris Hani Municipalities Inxuba Yethemba Tsolwana Inkwanca Lukhanji Intsika Yethu Emalahleni Engcobo Sakhisizwe Chris Hani District Municipality B B B B C Total: Ukhahlamba Municipalities EC141 EC142 EC143 EC144 DC14 Elundini Senqu Maletswai Gariep Ukhahlamba District Municipality EC151 B EC152 B EC153 B EC154 B EC155 B EC156 B EC157 B C DC15 Total: O.R Tambo Municipalities Mbizana Ntabankulu Qaukeni Port St. Johns Nyandeni Mhlontlo King Sabata Dalindyebo O.R. Tambo District Municipality EC05b1 B EC05b2 B C DC44 Total: Alfred Nzo Municipalities Umzimkhulu Umzimvubu Alfred Nzo District Municipality Total: Eastern Cape Municipalities Cat = Category of Municipality Number = Demarcation code of Municipality 9 786 10 948 4 163 18 321 15 364 10 022 4 399 13 435 8 148 3 374 97 961 40 853 44 857 8 813 24 214 191 519 16 973 24 997 5 756 95 063 453 046 10 608 7 101 4 919 28 849 37 054 21 364 24 982 10 075 89 813 234 764 25 190 24 685 6 374 6 820 45 684 108 753 34 371 21 384 36 740 24 716 42 199 32 060 57 257 153 236 401 962 26 632 64 870 61 825 153 328 10 728 11 901 4 483 20 159 16 884 10 741 4 713 14 803 8 838 3 275 106 523 41 678 48 400 9 415 26 145 206 759 18 062 27 088 6 210 102 725 486 481 11 707 7 282 5 269 31 426 35 520 20 997 25 588 10 774 95 719 244 281 26 913 26 275 6 869 7 364 47 995 115 415 35 200 22 799 38 926 24 114 43 438 33 480 55 092 159 493 412 541 28 089 64 636 64 528 157 253 12 777 13 729 5 046 23 970 19 868 11 049 5 248 17 409 9 796 4 019 122 910 33 564 48 502 10 172 29 284 235 688 19 948 30 703 6 898 120 834 535 594 13 802 7 907 5 717 36 492 29 395 21 767 20 228 11 657 106 109 253 074 21 628 28 237 7 361 8 216 49 283 114 725 32 257 17 929 31 618 19 126 37 944 29 274 56 599 155 529 380 277 25 451 54 776 62 612 142 838 1 655 443 1 750 784 1 820 263 26 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality FREE STATE FS161 B FS162 B FS163 B DC16 C Total: Xhariep Municipalities Letsemeng Kopanong Mohokare Xhariep District Municipality B B B C Total: Motheo Municipalities FS171 FS172 FS173 DC17 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 DC18 B B B B B C Total: Thabo Mofutsanyane Municipalities Setsoto Dihlabeng Nketoana Maluti-a-Phofung Phumelela Thabo Mofutsanyana District Municipality FS191 FS192 FS193 FS194 FS195 DC19 B B B B C Total: Northern Free State Municipalities Moqhaka Ngwathe Metsimaholo Mafube Northern Free State District Municipality FS201 FS203 FS204 FS205 DC20 Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 13 892 23 847 14 934 3 139 55 813 10 709 175 080 18 434 1 072 205 295 23 852 11 907 18 125 124 581 37 224 1 784 217 474 45 181 34 813 22 840 105 417 15 497 12 930 236 679 44 963 42 120 27 364 20 658 1 687 136 792 15 217 26 455 15 382 3 142 60 196 11 372 188 001 20 107 1 287 220 767 25 452 12 846 18 423 135 646 41 037 2 053 235 456 49 493 38 535 23 322 105 403 16 837 12 897 246 486 48 239 45 460 30 304 22 715 1 923 148 641 17 902 32 306 18 144 1 748 70 099 13 227 220 454 23 892 1 603 259 176 29 232 15 108 21 604 162 703 49 864 2 728 281 238 59 437 46 758 27 654 121 353 19 582 3 793 278 577 59 032 56 044 36 494 27 467 2 515 181 552 Total: Free State Municipalities 852 052 911 546 1 070 642 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 27 Act No. 1, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality GAUTENG A A A Ekurhuleni City of Johannesburg City of Tshwane GT02b1 B CBLC2 B C CBDC2 Total: Metsweding Municipalities Nokeng tsa Taemane Kungwini Metsweding District Municipality GT421 B GT422 B GT423 B C DC42 Total: Sedibeng Municipalities Emfuleni Midvaal Lesedi Sedibeng District Municipality GT411 B GT412 B GT414 B CBLC8 B C CBDC8 Total: West Rand Municipalities Mogale City Randfontein Westonaria Merafong City West Rand District Municipality Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 472 390 540 664 269 741 10 409 24 372 1 601 36 382 160 060 13 629 15 965 1 023 190 677 58 667 25 422 38 523 61 069 1 894 185 575 530 030 613 393 300 956 11 413 26 907 1 099 39 419 180 070 15 044 17 892 1 000 214 006 65 623 28 441 43 106 68 625 1 849 207 644 595 474 643 272 264 898 12 533 30 282 733 43 548 220 885 17 360 21 622 584 260 452 76 585 33 444 33 672 62 561 1 030 207 293 Total: Gauteng Municipalities 1 695 428 1 905 448 2 014 936 28 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality KWAZULU-NATAL Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 A eThekwini 535 540 593 898 673 805 B B B B B B C Total: Ugu Municipalities KZ211 KZ212 KZ213 KZ214 KZ215 KZ216 DC21 Vulamehlo Umdoni Umzumbe uMuziwabantu Ezinqolweni Hibiscus Coast Ugu District Municipality B B B B B B B C Total: uMgungundlovu Municipalities uMshwathi uMngeni Mooi Mpofana Impendle Msunduzi Mkhambathini Richmond uMgungundlovu District Municipality KZ221 KZ222 KZ223 KZ224 KZ225 KZ226 KZ227 DC22 KZ232 B KZ233 B KZ234 B KZ235 B KZ236 B C DC23 Total:Uthukela 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 Umvoti Umzinyathi District Municipality KZ252 B KZ253 B KZ254 B C DC25 Total: Amajuba Municipalities Newcastle Utrecht 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 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 KZ285 B KZ286 B C DC28 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 eNdondakusuka KwaDukuza Ndwedwe Maphumulo Ilembe District Municipality 13 247 7 314 26 958 14 612 9 437 26 067 57 169 154 805 17 806 10 082 6 513 6 995 104 671 10 813 10 502 41 406 208 788 28 473 16 117 8 630 18 974 16 977 57 320 146 491 7 060 19 778 25 268 14 779 42 506 109 391 75 432 5 216 13 363 11 263 105 274 11 441 18 303 20 684 23 546 26 311 60 769 161 053 19 347 24 345 6 374 18 764 5 764 48 599 123 193 13 713 54 196 8 411 28 690 10 139 19 516 41 816 176 481 18 559 20 154 21 764 17 257 46 096 123 830 14 045 8 020 29 134 15 676 10 022 28 678 62 459 168 032 19 354 10 959 7 082 7 404 114 407 11 682 11 211 46 359 228 459 31 316 17 450 8 921 20 346 18 385 63 286 159 705 7 800 20 975 27 149 15 818 46 271 118 014 83 900 5 528 14 326 12 509 116 264 12 356 19 622 22 402 25 030 27 710 66 245 173 365 20 869 26 310 6 775 20 211 5 898 51 824 131 887 14 777 59 395 8 894 30 730 10 799 20 897 45 791 191 283 19 513 21 957 23 444 18 488 50 500 133 902 10 470 8 954 25 985 13 109 7 752 32 668 69 597 168 535 12 804 12 324 7 115 5 460 133 564 6 537 9 101 56 330 243 236 35 850 18 890 9 697 19 010 20 156 74 262 177 865 8 955 20 536 19 906 12 856 50 091 112 344 103 122 4 000 14 684 14 597 136 404 11 400 18 682 24 429 21 107 24 035 73 725 173 377 15 363 20 820 4 096 16 406 5 083 50 320 112 088 12 986 67 802 6 011 24 645 7 854 14 742 50 914 184 954 20 791 24 381 18 468 14 384 58 591 136 616 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 29 Act No. 1, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality B B B B B C Total: Sisonke Municipalities KZ5a1 KZ5a2 KZ5a3 KZ5a4 KZ5a5 DC43 Ingwe Kwa Sani Matatiele Greater Kokstad Ubuhlebezwe Sisonke District Municipality Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 16 855 4 406 4 155 12 881 16 527 36 380 91 203 18 099 4 645 4 479 14 261 17 876 40 231 99 590 15 078 3 756 4 688 16 061 15 123 47 396 102 103 Total: KwaZulu-Natal Municipalities 1 936 049 2 114 399 2 221 326 30 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality LIMPOPO Makhuduthamaga B Fetakgomo B Greater Marble Hall B Greater Groblersdal B Greater Tubatse B C Greater Sekhukhune Cross Boundary Total: Greater Sekhukhune Cross Boundary Municipalities NP03A2 NP03A3 CBLC3 CBLC4 CBLC5 CBDC3 NP04A1 B CBLC6 B C CBDC4 Total: Bohlabela Municipalities Maruleng Bushbuckridge Bohlabela District Municipality B B B B C Total: Mopani Municipalities NP331 NP332 NP333 NP334 DC33 Greater Giyani Greater Letaba Greater Tzaneen Ba-Phalaborwa 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 DC36 C Total: Waterberg Municipalities Thabazimbi Lephalale Mookgaphong Modimolle Bela Bela Mogalakwena Waterberg District Municipality Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 37 445 14 191 18 664 34 654 36 727 89 361 231 042 16 000 76 520 60 613 153 134 40 926 35 746 56 410 18 585 92 810 244 478 8 603 14 946 76 298 67 823 111 122 278 792 24 522 21 276 19 828 111 076 32 923 62 120 271 744 17 155 25 780 6 872 16 159 12 428 68 591 3 508 150 491 40 816 15 178 20 076 37 421 39 410 96 360 249 261 17 188 82 355 65 923 165 466 40 925 38 760 61 393 18 851 103 321 263 250 9 345 15 332 81 421 73 177 123 459 302 734 26 134 22 887 21 583 122 255 35 805 69 817 298 482 45 317 13 948 21 922 41 906 40 148 100 385 263 626 16 440 92 474 73 157 182 070 41 746 42 311 66 774 19 823 120 876 291 530 10 009 12 614 87 502 80 116 145 657 335 898 25 523 23 309 23 964 138 284 39 542 83 169 333 793 18 944 28 308 7 538 17 742 13 699 75 585 2 409 164 226 19 544 31 649 8 051 19 660 15 907 86 793 2 602 184 206 Total: Limpopo Municipalities 1 329 681 1 443 420 1 591 124 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 31 Act No. 1, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality MPUMALANGA B B B B B B B C Total: Gert Sibande Municipalities MP301 MP302 MP303 MP304 MP305 MP306 MP307 DC30 Albert Luthuli Msukaligwa Mkhondo Seme Lekwa Dipaleseng Govan Mbeki Gert Sibande District Municipality MP311 B MP312 B MP313 B MP314 B MP315 B MP316 B C DC31 Total: Nkangala Municipalities Delmas Emalahleni Steve Tshwete Highlands Thembisile Dr JS Moroka Nkangala District Municipality MP321 B MP322 B MP323 B MP324 B C DC32 Total: Ehlanzeni Municipalities Thaba Chweu Mbombela Umjindi Nkomazi Ehlanzeni District Municipality Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 43 127 28 526 27 066 22 565 21 846 12 380 56 859 2 180 214 549 14 099 53 806 26 463 9 980 60 517 61 288 1 760 227 912 21 430 93 309 13 476 74 330 3 564 206 108 47 031 31 643 29 657 25 003 24 204 13 621 63 198 2 266 236 623 15 615 59 599 29 402 10 935 66 391 67 372 2 107 251 421 23 364 101 724 14 717 81 310 2 684 223 799 52 738 36 753 32 441 29 537 27 653 15 712 72 589 2 881 270 303 18 058 66 766 34 295 12 370 76 185 78 557 2 843 289 074 25 890 110 538 16 025 88 576 3 092 244 121 Total: Mpumalanga Municipalities 648 570 711 843 803 499 32 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality NORTHERN CAPE Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 B B B C Total: Kgalagadi Cross Border Municipalities Gamagara Moshaweng Ga-Segonyana Kgalagadi District Municipality NC01B1 NW1a1 CBLC1 CBDC1 NC061 B NC062 B NC064 B NC065 B NC066 B NC067 B C DC6 Total: Namakwa Municipalities Richtersveld Nama Khoi 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 ! Kheis Tsantsabane Kgatelopele Siyanda District Municipality B B B B C Total: Frances Baard Municipalities NC091 NC092 NC093 CBLC7 DC9 Sol Plaatje Dikgatlong Magareng Phokwane Frances Baard District Municipality 4 146 16 425 17 364 14 832 52 766 3 235 8 749 3 342 5 613 3 869 3 418 1 911 30 137 5 473 8 183 9 445 3 529 3 930 3 764 5 499 9 336 2 908 52 068 2 844 13 241 13 296 4 363 7 869 4 199 3 868 49 679 43 125 12 114 7 825 17 413 2 617 83 094 4 076 17 566 18 857 14 652 55 150 3 484 9 623 3 410 5 843 3 864 3 670 1 648 31 542 5 420 8 880 10 268 3 520 4 186 4 018 5 759 10 074 2 447 54 571 2 938 14 577 14 799 4 639 8 593 4 237 3 929 53 712 47 808 13 158 8 482 18 916 2 571 90 934 4 856 18 617 21 374 7 197 52 044 3 998 11 535 3 965 6 773 4 278 4 003 1 722 36 274 6 091 10 387 12 334 3 937 4 817 4 548 6 762 11 309 2 739 62 923 2 852 15 191 18 367 5 003 10 119 5 104 3 960 60 596 56 865 15 222 9 968 22 041 3 114 107 210 Total: Northern Cape Municipalities 267 743 285 909 319 047 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 33 Act No. 1, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality NORTH WEST Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 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 Zeerust Central 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 C DC40 Total: Southern Municipalities Ventersdorp Potchefstroom Klerksdorp Maquassi Hills Southern District Municipality 40 463 78 709 79 402 11 281 61 733 2 829 274 416 17 343 16 753 33 316 20 404 21 100 74 506 183 422 16 423 9 056 8 576 26 479 3 727 7 577 48 742 120 580 12 433 24 072 95 190 20 176 1 205 153 076 44 282 85 966 87 839 12 375 67 449 1 863 299 774 18 643 18 163 36 521 22 359 22 842 81 850 200 378 17 636 9 974 9 303 28 189 3 877 8 265 53 424 130 669 13 606 26 854 106 369 22 277 1 416 170 523 49 326 96 399 90 557 14 313 78 022 2 154 330 772 20 734 20 265 41 591 25 251 25 345 98 177 231 365 19 413 11 382 10 268 30 507 3 484 9 132 63 885 148 071 15 601 31 858 126 105 26 165 1 776 201 504 Total: North West Municipalities 731 494 801 343 911 712 34 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (by National Financial Year) Cat Number Municipality WESTERN CAPE Column A 2005/06 Allocation R'000 Column B Forward Estimates 2006/07 R'000 2007/08 R'000 A City of Cape Town 275 565 311 970 292 912 WC011 B WC012 B WC013 B WC014 B WC015 B C DC1 Total: West Coast Municipalities Matzikama Cederberg Bergrivier Saldanha Bay Swartland West Coast District Municipality B B B B B C Total: Boland Municipalities WC022 WC023 WC024 WC025 WC026 DC2 Witzenberg Drakenstein Stellenbosch Breede Valley Breede River Winelands Cape Winelands District Municipality 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 Langeberg Mossel Bay George Oudtshoorn Plettenberg Bay 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 8 920 7 579 6 208 9 369 7 596 1 787 41 459 12 612 20 820 13 118 18 705 13 687 2 208 81 149 14 431 10 172 4 456 5 428 1 064 35 551 5 610 7 187 10 967 20 679 11 296 6 539 8 922 3 437 74 637 2 501 2 968 7 420 5 629 18 518 9 878 8 342 6 897 10 587 8 343 1 791 45 838 13 926 23 287 14 662 20 778 15 292 1 807 89 752 16 031 11 459 5 008 5 960 1 187 39 644 6 117 8 072 12 394 23 259 12 675 7 341 10 014 3 460 83 332 2 682 3 123 8 270 5 639 19 712 11 586 9 424 7 989 12 978 9 489 2 151 53 618 15 838 27 342 17 068 24 430 18 187 695 103 561 18 681 13 987 6 237 6 913 1 386 47 204 6 883 10 021 15 379 28 021 15 342 8 972 12 062 4 091 100 771 2 960 3 352 9 950 3 744 20 007 Total: Western Cape Municipalities 526 880 590 248 618 072 National Total 9 643 341 10 514 940 11 370 620 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 35 Act No. 1, 2005 8 3 8 4 8 0 1 5 6 1 0 3 1 2 9 3 3 1 5 5 5 1 9 0 6 2 4 9 6 8 3 9 1 8 6 2 6 1 4 8 2 3 5 3 3 0 0 0 5 1 4 4 4 9 3 3 1 3 4 1 7 9 1 4 7 1 8 5 2 9 9 1 0 2 2 3 0 1 8 0 2 2 1 2 9 6 6 7 7 5 3 4 5 6 2 4 4 9 3 3 9 8 1 6 9 5 1 3 1 9 2 9 3 5 4 9 0 8 4 8 7 0 8 6 7 9 9 3 9 5 9 1 8 4 6 5 9 9 1 7 6 4 9 0 5 0 7 5 7 9 7 0 1 4 4 7 2 2 3 6 0 2 1 2 2 1 5 1 6 0 6 0 3 7 5 5 2 3 7 8 6 4 2 5 3 4 1 5 5 3 7 7 7 3 1 3 8 4 6 5 5 0 5 8 2 5 1 0 4 0 2 0 0 0 0 0 3 6 6 5 7 2 1 7 1 5 2 9 9 3 0 4 5 5 3 7 3 2 9 1 1 1 4 3 6 3 9 6 0 4 6 5 2 7 4 5 1 4 2 6 8 7 2 3 2 3 0 8 1 0 2 5 1 3 0 2 4 7 3 3 4 0 8 5 4 7 6 1 2 3 7 4 9 0 6 6 8 1 9 7 5 7 5 7 6 8 2 0 8 3 1 7 4 4 2 9 9 6 0 4 6 2 7 2 9 4 1 1 8 9 1 4 2 5 5 8 8 0 7 4 1 2 7 2 7 5 0 7 2 6 8 7 9 2 6 8 4 1 4 9 5 6 0 2 6 4 1 4 3 2 3 1 3 3 7 1 0 0 0 0 5 2 6 6 5 7 2 1 7 1 5 2 9 9 3 0 4 5 5 3 7 3 2 9 1 1 1 4 3 6 3 9 6 0 4 6 5 2 7 4 5 1 4 2 6 8 7 2 3 2 3 0 8 1 0 2 5 1 2 2 0 3 5 3 6 1 1 2 3 4 1 5 4 1 9 6 5 6 4 0 6 7 1 2 8 1 4 2 2 3 5 3 9 8 8 1 7 2 4 6 7 7 6 4 8 6 4 1 2 6 8 3 9 0 7 1 4 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 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 e r a h s e l b a t i u q e l a i c n i v o r p e h t 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 e t o m o r p o t t n a r G e m m a r g o r P . t n e m p o l e v e d e p a C n r e t s a E n i d e s a h p e b o t , t n a r g l a n o i t i d n o C s e c i v r e s t r o p p u s 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 e p a C n r e t s a E t n a r g 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 f o t n e m p o l e v e d d n a g n i n i a r t e h t t r o p p u s o T 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 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 o t . s l a n o i s s e f o r p h t l a e h t n a r G t n e m p o l e v e D 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 o t 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 n i l n i m r o f t a l p y r e v i l e d e c i v r e s l a t i p s o h . 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 p a C n r e t s a E t n a r g 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 , e s i n r e d o m , n a l p o t s e c n i v o r p d n u f 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 ) 5 2 e t o V ( ) 6 1 e t o V ( h t l a e H A 4 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 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 R O L A R E N E G 36 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 A 4 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 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 R O L A R E N E G 3 4 9 4 8 9 3 2 4 8 3 4 7 2 1 6 0 4 4 7 4 0 2 1 1 0 8 9 0 3 8 3 6 2 0 1 4 1 4 2 9 7 2 8 1 9 6 9 4 6 5 6 6 5 3 0 7 7 4 0 1 5 2 0 4 2 3 5 3 5 5 7 5 0 0 9 8 6 5 0 5 7 7 8 2 1 7 1 3 8 9 2 1 4 1 3 5 7 8 6 0 3 1 1 6 4 2 2 7 5 0 2 4 7 8 7 6 2 4 2 5 4 7 7 0 4 6 8 4 0 7 8 4 6 4 9 2 7 6 9 5 6 1 3 3 3 7 1 0 2 3 7 3 4 5 3 7 8 9 2 5 2 0 3 3 5 7 6 1 2 9 0 2 2 7 7 7 9 6 3 3 0 8 7 8 7 8 9 8 0 6 6 3 3 5 5 8 2 9 2 5 0 8 1 5 3 1 1 2 3 7 4 8 8 2 2 9 1 1 8 1 1 4 3 7 7 0 3 7 3 1 8 7 4 7 5 8 7 5 6 7 2 5 1 8 0 1 3 8 9 5 2 1 1 6 3 2 9 9 9 3 9 2 2 7 4 6 9 2 0 1 4 4 1 2 3 3 1 4 3 3 4 0 9 5 8 1 6 4 1 1 5 6 4 9 7 3 7 2 8 6 1 6 7 2 8 9 9 9 5 1 6 4 3 0 1 4 0 2 4 4 8 1 3 4 0 8 2 1 1 4 0 0 0 8 8 3 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 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 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 s e c n i v o r p g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r h t l a e h , s d a o r , n o i t a c u d e n i e r u t c u r t s a r f n i . e r u t l u c i r g a d n a o t t n a r g l a n o i t i d n o c l a r e n e G d n a e c n a n e t n i a m , n o i t c u r t s n o c e h t d n u f o T t n a r G e r u t c u r t s a r f n I l a i c n i v o r P l a n o i t a N y r u s a e r T ) 8 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 e r a h s e l b a t i u q e l a i c n i v o r p e h t t n e m p o l e v e d d n a s e c i v r e s e r a f l e w e l b a r e n l u v o t f e i l e r m r e t - t r o h s e t a i r p o r p p a d n a e t a i d e m m i r o f d n a , s n o i t n e v r e t n i t o n e r a o h w s d l o h e s u o h d n a s l a u d i v i d n i f o m r o f y n a g n i v i e c e r t o n d n a e l b i g i l e . e c n a t s i s s a t n a r G t n e m p o l e v e D ) 8 1 e t o V ( e p a C n r e t s a E n i d e s a h p e b o t , t n a r g l a n o i t i d n o C l a i c o s e t a i r p o r p p a e d i v o r p d n a t r o p p u s o T s e c i v r e S t n e m p o l e v e D l a i c o S d e t a r g e t n I l a i c o S GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 37 Act No. 1, 2005 B 4 E L U D E H C S T N E M N R E V O G L A C O L O T S N O I T A C O L L A 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 R O L A R E N E G 4 7 2 1 0 3 8 5 9 5 3 5 4 7 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R B n m u l o C s e t a m i t s E d r a w r o F A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 1 6 1 6 3 4 5 0 0 0 ' R . s d l o h e s u o h r o o p r o f y l i r a m i r p s e c i v r e s c i s a b f o n o i s i v o r p e h t 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 n i s g o l k c a b d n u f o t s t e g d u b l a t i p a c l a p i c i n u m t n e m e l p p u s o T ) I G M ( 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 t n e m n r e v o G ) 5 e t o V ( l a c o L 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 7 2 1 0 3 8 5 9 5 3 5 4 7 1 6 1 6 3 4 5 L A T O T . E e r u x e n n A f o 4 E x i d n e p p A n i d e t s i l e r a y t i l a p i c i n u m r e p s n o i t a c o l l a e h T ) 1 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 38 Act No. 1, 2005 8 4 7 7 4 7 7 4 7 8 4 7 7 4 7 7 4 2 7 4 7 7 4 7 7 4 2 8 2 2 8 5 6 2 5 3 0 0 5 0 0 5 0 0 5 0 0 5 0 0 5 0 0 0 0 0 5 0 0 5 0 0 0 8 2 2 8 5 6 2 5 3 5 2 7 6 4 0 0 0 0 0 5 0 0 5 4 4 0 0 0 0 0 5 0 0 0 0 0 5 0 0 0 0 0 5 5 4 8 8 9 6 3 6 2 3 1 0 4 4 6 3 7 6 3 8 4 1 2 4 3 2 2 1 1 0 8 5 2 4 2 6 4 6 4 1 1 2 1 5 9 6 1 5 1 6 7 5 5 4 2 3 2 0 8 6 7 1 9 4 0 1 1 4 3 1 5 2 1 4 1 2 1 2 7 7 7 9 2 1 8 8 1 3 9 2 7 0 5 5 0 3 0 0 1 4 2 4 8 3 1 1 5 2 2 1 0 4 9 9 4 9 5 6 3 9 0 2 2 3 1 2 0 1 7 5 4 2 1 7 0 0 7 8 1 1 1 1 1 7 4 4 4 1 2 8 8 3 3 2 4 8 7 1 2 9 4 6 9 9 2 7 3 9 3 2 9 3 0 2 0 2 9 4 5 7 4 6 9 2 5 3 1 3 4 8 9 2 5 9 8 4 8 3 9 2 5 1 1 6 3 0 8 9 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 5 8 2 2 8 5 5 2 5 2 0 0 0 0 4 - - 7 4 9 7 2 9 6 3 2 0 8 8 6 2 1 1 7 3 7 1 3 8 1 1 3 0 2 0 1 8 1 3 2 4 4 4 8 9 1 0 1 1 1 3 9 2 6 3 1 8 8 2 4 9 1 7 1 8 6 0 0 3 5 3 8 9 4 8 8 9 1 6 3 8 7 6 1 5 3 2 8 2 6 7 5 3 5 3 1 0 7 4 2 9 7 0 4 1 5 1 2 1 9 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 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 o p o p m L i d e t a c o l l a n U L A T O T 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 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 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 d n a s u t a t s c i m o n o c e - o i c o s e h t e v o r p m i . s e i t i n u m m o c l a r u r f o y t i r u c e s d o o f t n a r g l a n o i t i d n o C f o s m e l b o r p n o i t a d a r g e d e h t s s e r d d a 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 o t d n a s e c r u o s e r l a r u t l u c i r g a / l a r u t a n 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 ) 5 2 e t o V ( t n a r g l a n o i t i d n o C s l l i k s e f i l d n a s d i A d n a V H e t o m o r p I 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 ( y r a d n o c e s d n a y r a m i r p n i n o i t a c u d e . s l o o h c s t n a r G t n a r g l a n o i t i d n o C d n a n o i t a c u d E r e h t r u F f o n o i t a s i l a t i p a c e R 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 ( . s e g e l l o c g n i n i a r 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 ) 5 1 e t o V ( t n a r g l a n o i t i d n o C e v i t c a e c n a h n e d n a r e g n u h e t a i v e l l a 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 ( . y t i c a p a c g n i n r a e l t n a r G 39 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 2 2 9 8 2 2 8 7 3 9 4 1 0 3 3 5 6 2 9 1 5 1 6 3 4 5 6 4 8 1 3 5 8 2 1 1 3 3 0 2 7 2 3 4 9 4 1 4 5 4 1 2 1 1 2 0 8 1 2 5 6 2 2 4 1 5 9 6 2 5 2 4 0 3 4 4 3 1 6 8 5 7 1 9 7 4 7 0 1 3 0 6 8 6 6 1 3 2 4 1 0 7 6 5 1 1 5 0 0 9 5 1 4 7 8 0 0 1 8 4 0 5 8 1 8 6 4 1 5 2 9 9 8 5 2 1 2 9 3 0 5 0 1 8 8 4 1 5 4 2 8 1 2 9 0 0 1 5 7 5 5 4 6 1 4 1 2 7 6 5 1 8 0 1 5 3 1 1 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 0 0 0 ' R 3 0 3 7 0 9 2 0 6 4 6 4 0 3 4 5 3 7 3 2 2 0 7 0 7 9 5 7 2 4 1 0 2 6 2 9 1 3 1 1 1 4 1 9 1 1 3 3 7 6 1 2 5 5 2 0 1 0 6 3 4 0 1 3 9 0 3 3 1 0 9 0 1 8 0 9 6 0 6 1 1 7 0 7 1 1 0 6 9 4 3 2 5 9 4 6 0 1 7 8 9 8 9 1 3 0 0 7 9 1 1 2 6 4 0 2 5 0 5 1 8 0 8 8 6 0 0 4 4 6 6 6 2 4 1 9 1 5 2 8 1 3 1 0 1 3 1 8 1 6 6 6 1 7 3 6 3 9 5 1 3 5 8 8 2 1 4 6 6 8 4 1 0 4 9 0 6 8 9 6 3 2 1 2 3 0 1 0 1 4 6 4 7 1 2 3 9 4 5 2 1 4 7 4 2 0 2 8 9 2 9 3 2 1 4 8 2 0 8 1 1 1 3 5 3 9 3 0 1 5 8 7 7 7 5 4 0 4 3 3 8 0 2 4 6 8 0 6 4 2 3 1 8 1 3 2 7 1 2 1 0 1 2 1 7 1 2 4 3 0 5 1 2 3 7 7 5 1 2 8 0 3 1 1 5 5 9 7 1 7 7 9 8 2 1 8 1 9 2 1 2 8 1 0 1 5 6 6 5 0 7 5 9 6 8 9 8 3 0 2 7 1 7 2 4 7 2 0 1 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 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 t n a r g l a n o i t i d n o C d n a t n e m e g a n a m l a t i p s o h m r o f s n a r t o T y t i l a u Q d n a t n e m e g a n a M l a t i p s o H ) b ( h t i w e n i l n i e r a c f o y t i l a u q e v o r p m i t n a r G t n e m e v o r p m I . y c i l o p l a n o i t a n 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 , t n e m e g a n a m 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 , y g o l o n h c e t h t l a e h , e r u t c u r t s a r f n i y c i l o p l a n o i t a n h t i w e n i l n i s l a t i p s o h . s e v i t c e j b o t n a r g l a n o i t i d n o C , e g a n a m , n a l p o t s e c n i v o r p d n u f 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 ( s d i A d n a V H e h t I o t e s n o p s e r e v i t c e f f e . s r e t t a m r e h t o d n a c i m e d i p e t n a r g 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 I t n a r G s d i A d n a V H e v i s n e h e r p m o C ) a ( ) 6 1 e t o V ( h t l a e H 40 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 5 1 0 3 8 7 4 3 9 6 5 7 8 8 4 1 9 3 5 1 2 4 1 1 1 3 6 9 7 6 5 0 6 6 8 5 4 6 4 1 4 1 1 4 7 2 8 6 6 2 6 3 2 5 6 4 9 1 9 7 6 4 1 8 5 6 4 4 7 6 6 6 5 1 7 5 4 4 3 9 2 8 6 4 6 4 5 5 2 5 7 3 9 8 3 3 9 1 5 7 6 4 5 3 3 7 3 3 5 6 9 2 7 6 1 3 6 2 3 3 3 4 5 9 4 4 3 1 8 5 9 9 2 1 1 6 2 2 2 9 3 8 8 2 5 1 8 9 0 1 2 9 3 3 2 1 8 1 2 1 8 5 8 1 6 8 9 3 5 7 6 0 4 3 1 9 5 6 9 9 7 0 5 6 7 9 3 3 2 1 1 2 3 7 1 9 9 7 0 8 8 7 6 4 0 4 7 6 5 4 6 4 9 7 1 9 6 9 4 9 9 5 6 5 0 8 4 3 4 8 4 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 0 0 0 ' R - - - - - 0 0 0 8 5 7 4 0 3 1 8 1 4 3 7 3 9 4 1 9 0 0 0 8 6 9 3 4 2 0 0 0 8 0 0 0 8 L A T O T 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 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 o p o p m L i e t a t S e e r F L A T O T g n e t u a G o p o p m L i e p a C n r e t s e W L A T O T g n e t u a G f o s u t a t s l a n o i t i r t u n e h t g n i v o r p m i t a d e m i a . s n a c i r f A h t u o S t n a r g 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 i r t u n d e t a r g e t n i t n e m e l p m i o T t n a r G e m m a r g o r P n o i t i r t u N d e t a r g e t n I ) d ( t n a r g l a n o i t i d n o C l a n o i t a N f o n o i t a t n e m e l p m i e h t e c n a n i f o T 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 ) a ( n a m u h e l b a n i a t s u s d n a e l b a t s , e l b a t i b a h e t a t i l i c a f o t d n a , s e m m a r g o r p g n i s u o H . s t n e m e l t t e s t n a r G t n e m p o l e v e D t n e m e l t t e S ) 6 1 e t o V ( h t l a e H g n i s u o H ) 8 2 e t o V ( t n a r g l a n o i t i d n o C e h t e v o r p m i o t m i a t a h t s t c e j o r p d n u f o T t n e m p o l e v e d e R d n a t n e m e l t t e S n a m u H ) b ( g n i y f i t n e d i y b t n e m n o r i v n e e h t f o y t i l a u q . s t n e m e l t t e s n a m u h n i s e i t i l a n o i t c n u f s y d t n a r G t n a r g l a n o i t i d n o C d n a l f o e s a h c r u p e h t s d r a w o t e t u b i r t n o c o T n a b r U a r d n a x e l A : n o i t u b i r t s i D d n a L s r i a f f A d n a L g n i y f i l a u q r e h t o d n a s t n e d i s e r a r d n a x e l A f o t n e m e l t t e s d n a n o i t a c o l e r e h t r o f . s e i r a i c i f e n e b t n a r G t c e j o r P l a w e n e R ) 9 2 e t o V ( 41 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 0 0 0 ' R 4 2 4 1 9 9 8 8 9 0 9 9 4 1 9 1 0 2 5 2 9 2 4 9 7 9 9 7 5 7 2 1 2 0 2 4 6 1 3 8 2 6 7 9 7 2 4 1 9 7 0 7 1 7 4 4 0 5 5 2 3 2 9 1 9 3 2 0 4 0 4 8 2 9 2 2 4 5 2 4 1 3 8 2 6 9 5 2 0 1 4 7 9 7 2 3 8 3 7 3 7 2 0 9 1 4 3 7 3 4 1 3 1 5 9 1 1 5 1 8 7 4 4 0 6 4 8 3 8 4 7 0 1 7 6 0 0 4 1 6 7 8 4 7 9 9 5 8 3 6 1 6 3 6 1 6 4 9 5 7 5 4 3 9 2 6 9 3 6 7 4 1 5 4 6 2 0 9 3 4 9 0 4 2 7 2 4 1 9 1 0 2 5 2 8 6 1 9 6 7 7 7 8 8 6 0 2 7 6 9 5 1 9 0 1 6 4 5 8 8 3 1 3 1 1 6 9 6 9 9 8 2 4 2 4 1 5 5 7 3 6 9 7 9 1 8 0 9 2 6 1 5 1 9 3 8 6 2 0 1 7 7 9 8 6 7 6 1 3 9 3 8 0 5 2 0 2 3 4 8 5 3 5 1 4 9 4 0 1 1 1 4 0 3 0 1 4 1 4 1 2 2 4 7 2 4 6 2 1 0 3 1 4 7 5 5 7 3 1 5 1 4 3 8 5 1 0 9 4 3 6 5 3 3 7 8 1 0 5 1 5 2 7 3 1 4 4 9 7 9 4 7 3 1 4 3 7 8 1 3 1 9 1 0 2 5 2 8 3 1 9 0 5 7 7 9 1 6 0 2 4 1 9 5 1 9 8 0 6 1 9 3 8 3 1 0 9 8 9 4 6 6 7 8 2 3 2 0 0 0 0 5 3 5 3 2 4 8 7 0 0 0 0 0 5 9 3 1 6 4 2 8 8 6 4 9 3 9 9 7 8 2 4 3 2 6 3 2 5 5 0 2 8 3 9 7 9 6 4 9 0 6 8 5 2 7 5 4 1 4 5 4 3 9 3 6 4 9 5 4 1 8 1 6 7 1 3 5 1 9 3 2 3 2 6 1 0 8 2 3 1 7 6 2 0 0 6 3 1 4 4 6 9 8 6 8 9 1 1 8 5 0 0 3 8 1 6 9 0 1 0 7 0 7 5 3 1 3 3 2 0 2 5 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 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 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 t n a r g l a n o i t i d n o C l a i c o s f o n o i t a r t s i n i m d a e h t d n u f o T t n a r G n o i t a r t s i n i m d A e c n a t s i s s A l a i c o S ) b ( . s t n a r g e c n a t s i s s a . s e i r a i c i f e n e b e l b i g i l e o t t n a r g l a n o i t i d n o C s t n e m y a p r e f s n a r t e c n a t s i s s a l a i c o s d n u f o T t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S ) c ( t n a r g l a n o i t i d n o C o t s e c i v r e s e r a f l e w l a i c o s e d i v o r p o T ) e r a C d e s a B - y t i n u m m o C ( s d i A d n a V H I ) a ( l a i c o S e r a o h w n e r d l i h c e l b a r e n l u v d n a s n a h p r o . s d i A d n a V H y b I d e t c e f f a d n a d e t c e f n i t n a r G t n e m p o l e v e D ) 8 1 e t o V ( 42 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 1 9 4 8 6 0 0 9 6 6 9 5 5 1 1 7 8 0 5 1 1 0 6 4 8 2 3 6 3 4 7 5 3 3 3 4 0 4 3 0 4 3 0 4 3 0 4 3 0 4 3 0 4 3 0 8 2 0 4 3 0 4 3 4 4 4 4 4 4 4 4 4 0 7 6 0 7 6 0 7 6 0 7 6 0 7 6 0 7 6 0 4 6 0 7 6 0 7 6 2 2 2 2 2 2 2 2 2 0 5 9 0 4 0 0 0 9 3 0 0 0 4 2 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 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 o p o p m L i L A T O T t n a r g l a n o i t i d n o C s s a m f o n o i t o m o r p e h t d n u f 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 d n a t r o p S t r o p s f o r e b m u n d e t c e l e s a n i s e i t i n u m m o c . s e i t i v i t c a e s e h t e g a n a m o t s e i t i n u m m o c f o t n e m r e w o p m e e h t d n a s e i t i v i t c a d e g a t n a v d a s i d n i h t i w 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 h t u o S n o i t a e r c e R ) 9 1 e t o V ( a c i r f A GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 43 Act No. 1, 2005 0 5 2 4 4 4 9 8 2 7 2 9 4 0 9 2 1 2 5 6 3 0 3 4 7 8 0 3 1 8 8 9 9 6 3 7 4 5 2 7 9 4 5 9 2 9 9 1 8 5 9 5 6 4 1 7 7 3 5 4 6 3 2 8 9 4 5 1 1 6 3 3 2 8 5 1 5 0 2 9 5 2 8 3 5 6 5 6 3 3 7 9 8 6 2 6 1 0 9 8 1 1 8 8 1 9 2 0 6 1 8 3 3 8 4 4 0 3 9 8 6 5 8 3 3 9 5 7 3 0 8 7 1 3 5 7 4 4 7 0 3 4 5 7 1 3 1 4 3 5 5 4 4 0 0 8 1 8 9 0 5 0 9 4 0 0 2 9 3 1 1 1 2 1 9 1 1 1 1 7 7 1 0 4 6 4 3 9 4 2 3 6 4 9 1 1 6 7 8 2 7 2 5 9 5 7 1 1 6 8 2 8 6 8 1 8 6 7 7 8 0 5 5 2 7 8 5 7 9 6 1 9 3 0 1 6 5 8 1 5 5 4 3 2 1 5 0 3 9 1 7 1 0 0 9 4 9 0 7 4 3 1 6 4 3 7 9 6 9 6 0 4 3 4 5 1 6 8 3 5 5 7 7 0 3 4 6 5 9 8 0 0 3 9 2 9 2 0 6 5 2 9 8 7 3 5 1 2 7 7 6 0 7 5 5 3 9 5 1 6 9 7 6 0 8 1 4 4 0 5 6 6 3 5 6 1 3 8 8 3 9 7 6 3 8 0 5 3 1 1 1 2 1 8 1 1 1 1 8 3 8 6 3 0 9 1 4 2 2 3 8 9 0 1 1 0 6 5 4 4 2 6 6 3 5 0 1 6 4 8 5 2 4 6 4 1 5 5 9 6 4 2 2 5 7 0 7 9 0 3 7 3 9 3 3 5 9 0 4 1 6 6 9 9 8 4 2 8 6 4 0 1 8 4 0 3 3 0 0 1 4 5 0 4 5 9 3 6 7 6 3 8 7 9 4 1 6 4 1 3 0 7 3 5 5 9 3 5 1 2 1 6 1 5 1 1 5 1 4 1 6 3 1 8 1 1 2 9 4 0 4 3 3 6 9 5 7 9 5 8 4 5 2 1 6 5 1 2 5 9 5 9 7 7 5 4 4 6 9 6 2 1 9 1 9 9 7 5 2 7 3 3 8 2 8 6 4 1 1 4 8 6 2 9 1 4 6 7 0 6 7 5 5 9 5 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 0 0 0 ' R T N A R G S R E F S N A R T E C N A T S I S S A L A I C O S : A 5 E L U D E H C S e c n i v o r P e p y T t n a r G y b t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S 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 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 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 r a e y 3 1 - 7 ( t n a r G n o i s n e t x E t r o p p u S d l i h C ) c ( ) s r a e y 6 - 0 ( t n a r G t r o p p u S d l i h C ) b ( t n a r G y c n e d n e p e D e r a C ) a ( t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S t n e m p o l e v e D ) 8 1 e t o V ( l a i c o S 44 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 3 3 1 2 8 1 3 6 1 7 0 5 5 9 4 4 7 0 4 3 2 8 5 4 0 1 3 8 5 2 7 4 8 4 8 9 1 7 1 5 2 5 3 1 2 4 1 9 2 3 9 3 3 8 0 5 0 8 5 1 1 0 9 1 0 1 9 6 1 8 0 / 7 0 0 2 0 0 0 ' R 2 2 6 3 6 5 2 8 1 3 2 3 6 2 9 8 8 3 5 4 1 5 5 5 0 1 4 6 6 2 6 5 5 8 6 1 9 0 9 0 7 0 4 3 2 7 1 7 9 1 5 0 2 7 8 2 4 1 7 2 6 2 4 7 5 4 9 4 1 2 4 8 0 6 5 1 8 5 2 0 1 1 7 8 9 8 8 8 5 2 1 0 0 6 6 0 5 3 7 8 4 1 1 7 7 0 0 8 4 2 3 6 7 2 4 1 2 4 3 1 2 1 4 2 5 1 3 9 0 3 1 2 9 3 1 3 1 0 0 9 5 6 9 7 1 1 8 5 5 6 2 1 8 2 7 1 8 8 1 7 5 7 7 4 2 1 1 4 1 4 9 0 9 9 1 8 9 6 1 5 4 1 1 9 9 3 8 7 4 5 1 7 0 / 6 0 0 2 0 0 0 ' R 9 7 5 0 9 4 4 7 4 3 8 2 7 3 8 6 3 3 7 9 8 2 9 4 1 5 0 1 3 2 5 0 9 0 4 1 3 9 2 4 6 4 8 9 0 5 1 5 3 2 7 8 1 5 5 2 8 7 3 6 8 9 5 7 2 2 0 8 8 2 3 6 5 4 6 0 6 3 8 4 2 1 4 5 7 8 4 5 3 6 6 7 1 5 5 1 7 5 5 5 4 3 9 7 6 7 8 4 6 3 7 0 6 2 4 1 2 4 3 1 1 1 B n m u l o C s e t a m i t s E d r a w r o F A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 4 6 7 9 4 7 6 1 8 5 0 3 3 9 3 6 5 7 2 4 6 2 6 8 5 2 5 1 2 0 5 9 4 4 9 7 0 3 0 1 4 4 2 1 1 3 1 0 0 0 ' R 2 6 4 0 8 0 2 8 3 1 9 3 1 1 9 0 5 3 0 4 4 1 4 1 7 9 0 4 2 6 6 4 4 2 6 4 5 6 8 2 0 8 4 1 4 4 6 4 7 2 9 1 0 7 4 5 0 1 9 1 5 9 5 0 4 8 9 2 1 0 4 8 5 7 1 7 1 8 5 4 0 9 0 0 5 9 9 9 0 7 5 3 2 6 5 7 6 1 4 6 2 0 3 2 1 3 7 6 1 2 1 2 8 9 2 4 4 3 1 7 6 2 4 8 3 2 0 5 7 5 4 8 6 2 5 2 3 1 2 4 3 1 1 1 8 0 6 9 2 0 3 2 6 9 0 0 7 4 1 2 1 5 9 8 3 0 0 2 T N A R G S R E F S N A R T E C N A T S I S S A L A I C O S : A 5 E L U D E H C S e c n i v o r P e p y T t n a r G y b t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S 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 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 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 t n a r G e r a C r e t s o F ) e ( t n a r G e g A d l O ) f ( t n a r G y t i l i b a s i D ) d ( t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S t n e m p o l e v e D ) 8 1 e t o V ( l a i c o S GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 45 Act No. 1, 2005 6 2 8 7 6 9 8 0 2 9 3 5 0 6 1 4 0 3 3 1 4 3 1 5 5 8 0 1 0 4 3 1 5 2 4 1 7 5 9 8 6 2 8 2 7 3 1 2 1 1 2 9 6 5 9 1 3 8 5 1 9 3 4 7 9 1 9 5 9 5 7 5 3 2 1 8 3 5 2 9 3 2 2 3 5 4 7 1 0 9 9 1 4 9 8 2 6 9 3 2 6 0 6 0 1 5 2 2 5 6 1 0 0 2 1 3 2 3 1 7 5 8 8 6 2 2 3 7 9 7 6 0 1 8 6 7 2 8 9 2 0 0 4 6 5 5 1 0 5 5 7 3 8 8 5 4 2 1 3 8 1 6 8 7 3 5 2 8 9 0 7 3 5 9 8 1 1 8 2 1 2 8 4 7 9 4 2 7 0 0 0 0 4 2 0 2 6 2 1 2 2 2 1 6 5 8 7 5 7 6 3 1 1 7 1 0 1 0 5 8 1 7 8 0 6 4 4 4 7 4 5 0 7 5 9 5 2 0 4 0 1 6 4 2 1 1 7 0 4 7 8 2 B n m u l o C s e t a m i t s E d r a w r o F 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 0 0 0 ' R T N A R G S R E F S N A R T E C N A T S I S S A L A I C O S : A 5 E L U D E H C S e c n i v o r P e p y T t n a r G y b t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S 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 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 t n a r G s n a r e t e V r a W ) h ( s s e r t s i D f o f e i l e R l a i c o S ) g ( t n a r G s r e f s n a r T e c n a t s i s s A l a i c o S t n e m p o l e v e D ) 8 1 e t o V ( l a i c o S 46 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 0 0 0 0 0 2 0 0 0 0 0 2 8 0 / 7 0 0 2 0 0 0 ' R 7 0 / 6 0 0 2 0 0 0 ' R B n m u l o C s e t a m i t s E d r a w r o F A n m u l o C 6 0 / 5 0 0 2 n o i t a c o l l A 0 0 0 0 0 2 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 a r G 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 . 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 6 E L U D E H C S T N E M N R E V O G L A C O L O T 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 5 2 5 4 1 0 5 2 5 4 1 0 0 5 2 3 1 e h t f o n o i t a t n e m e l p m i e h t d n a t n e m e g a n a m l a i c n a n i f l a p i c i n u m o t 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 l a i c n a n i F : t n e m n r e v o G l a c o L ) a ( . 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 t n a r G t n e m e g a n a M 0 0 0 0 5 3 0 0 0 0 5 3 0 0 0 0 5 3 . s e i t i l a p i c i n u m t e g d u b e g r a l f o s e v i t a i t i n i g n i r u t c u r t s e r l a p i c i n u m t r o p p u s o T t n a r G g n i r u t c u r t s e R t n e m n r e v o G l a c o L ) b ( 1 5 3 6 4 4 9 4 8 6 6 9 2 6 0 1 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 u o c c A g n i d a r T r e t a W e h t t n e m g u a o T 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 . 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 g n i d a r T r e t a W e h t o t n o i t a t n e m g u A ( ) t n u o c c A 1 0 6 1 4 7 4 4 7 3 6 7 6 9 7 8 8 7 L A T O T . 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E e r u x e n n A f o 5 E x i d n e p p A n i d e t s i l e r a y t i l a p i c i n u m r e p s n o i t a c o l l a e h T ) 1 PRINTED BY CREDA COMMUNICATIONS, CAPE TOWN, FOR THE GOVERNMENT PRINTER, PRETORIA, TEL. (012) 334-4507, 334-4511, 334-4509, 334-4515—3600

2. The objects of this Act are to— (a) provide for the equitable division of revenue anticipated to be raised nationally among the three spheres of government; (b) promote co-operative governance and intergovernmental relations on budget- ary matters; (c) promote better co-ordination between policy, planning, budget preparation and execution processes; (d) 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; (e) promote transparency and equity in the resource allocation process; (f) promote accountability by ensuring that all allocations are reflected on the budgets of receiving provinces and municipalities; and (g) ensure that legal proceedings in respect of division of revenue disputes between organs of state in the three spheres of government are avoided as far as possible. CHAPTER 2 EQUITABLE SHARE ALLOCATIONS 5 10 15 20 25 30 35 40 45 Equitable division of revenue anticipated to be raised nationally among spheres of government 50 3. (1) Revenue anticipated to be raised nationally in respect of the budget 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 2007/08 financial year, and which is subject to the provisions of the annual Division of Revenue Act in respect of those financial years, is set out in Column B of Schedule 1. 55 6 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 (3) Notwithstanding subsection (2), the National Treasury may, in respect of the next financial year and until the commencement of the annual Division of Revenue Act for that financial year, determine that an amount not exceeding 45 per cent of the envisaged division for the next financial year as set out in Column B of Schedule 1, be transferred as a direct charge against the National Revenue Fund to a province or municipality. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue anticipated to be raised nationally in respect of the budget 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 2007/08 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) Subject to section 32, 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, after consultation with the head of the department in the provincial treasury. (4) 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. (5) (a) Notwithstanding subsection (3), 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 contemplated in subsection (1) or a portion of it, which have not yet fallen due for transfer in accordance with the payment schedule referred to in subsection (3). (b) Any advances must be set-off against transfers to the province, which would otherwise become due in terms of that payment schedule. Equitable division of local government share among municipalities 5. (1) Each municipality’s share of local government’s equitable share of revenue anticipated to be raised nationally in respect of the budget 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 2007/08 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 quarterly transfers before the end of May, August, December and March in the budget year, in accordance with a payment schedule determined by the National Treasury. (4) Notwithstanding subsection (3), when an intervention in terms of section 139 of the Constitution is taking place in a municipality, the National Treasury may, on such conditions as it may determine, approve a request or direct that the equitable share contemplated in subsection (1), or a portion of it, be— (a) advanced to a municipality in terms of a financial recovery plan prepared in terms of section 141 of the Municipal Finance Management Act, in respect of any portion which has not yet fallen due for transfer in accordance with the payment schedule referred to in subsection (3), and transferred to a municipality via the province in terms of section 226(3) of the Constitution, if the municipality is unable or unwilling to implement its financial recovery plan imposed in terms of section 141 of the Municipal Finance Management Act. (b) (5) Any advances in terms of subsection (4)(a) must be set-off against transfers to the municipality, which would otherwise become due in terms of subsection (3). 5 10 15 20 25 30 35 40 45 50 Shortfalls and excess revenue 6. (1) If actual revenue raised nationally in respect of the budget year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall. 55 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 7 Act No. 1, 2005 (2) If actual revenue raised nationally in respect of the budget year exceeds the anticipated revenue set out in Schedule 1, the excess accrues to the national government, to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, and 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 votes; (b) provinces or municipalities, as a conditional or an unconditional allocation. CHAPTER 3 OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES Part 1 General Other allocations to provinces 7. (1) Other allocations to provinces in respect of the budget year from the national government’s share of revenue anticipated to be raised nationally are set out in Column A of the following Schedules: (a) Schedule 4A 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 other allocations to provinces from the national government’s share of revenue anticipated to be raised nationally, for the next financial year and the 2007/08 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) Notwithstanding subsection (2), the National Treasury may, in respect of the next financial year and until the commencement of the Division of Revenue Act for that financial year, determine that an amount not exceeding 45 per cent of the envisaged division of an allocation for the next financial year, as set out in Column B of the Schedules, be transferred to a province as a direct charge against the National Revenue Fund. Other allocations to municipalities 8. (1) Other allocations to local government in respect of the budget year from the national government’s share of revenue anticipated to be raised nationally are set out in Column A of the following Schedules: (a) Schedule 4B specifying allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets; and (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 allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2007/08 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) The National Treasury must publish in the Gazette required in terms of section 28, the share of each municipality in respect of the local government allocations referred to in subsections (1) and (2). (4) Notwithstanding subsection (2), the National Treasury may, in respect of the next financial year and until the commencement of the Division of Revenue Act for that financial year, determine that an amount not exceeding 45 per cent of the envisaged division of the allocation for the next financial year, as set out in Column B of the Schedules, be transferred to a municipality as a direct charge against the National Revenue Fund. 5 10 15 20 25 30 35 40 45 50 8 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005 Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005 Allocations to public entities for provision of municipal service or function 9. (1) No public entity may receive funds for the provision of a municipal service or municipal function on behalf of a municipality, or of a bulk resource necessary for the performance of a municipal service, from a national or of provincial organ of state except— (a) 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; or (b) directly, where the public entity when this Act takes effect, provides such a service or function, and it certifies to the National Treasury by 1 May 2005 that it will enter into a written service delivery agreement with the relevant municipality in accordance with subsection (2). (2) A public entity contemplated in subsection (1)(b), and the relevant municipality must sign a written service delivery agreement no later than— (a) 30 June 2005, for all category A municipalities; (b) 30 November 2005, for all category B municipalities with budgets exceeding R1 billion in the 2004/05 municipal financial year; and (c) 30 June 2006, for all other municipalities. (3) (a) The National Treasury, after consultation with the accounting officer of the national department responsible for local government, may determine the format of a service delivery agreement contemplated in this section. (b) The service delivery agreement must, in addition to compliance with other legislation prescribing the contents of service delivery agreements, including section 81 of the Municipal Systems Act in respect of municipal services, provide for— (i) (ii) (iii) (iv) the service authority role of the municipality; the service provider role of the public entity; the principles of co-operative governance as provided for in the Constitution, including the settlement of disputes in accordance with mechanisms and procedures provided for that purpose in legislation; the National Treasury to assist in resolving disputes between the parties, including by issuing directives on pricing and service delivery standards in the event of any dispute on these matters; and (v) any other matter as may be determined by the National Treasury. (4) A municipality is exempted from compliance with Part 2 of Chapter 8 of the Municipal Systems Act to the extent that Part 2 provides for processes and procedures that a municipality must comply with prior to entering into a service delivery agreement in respect of municipal services contemplated in this section. (5) A public entity that receives funding directly or via the relevant municipality, in the circumstances contemplated in subsection (1), must within 30 days after the end of each month, report to the relevant municipality, the national or provincial organ of state and the National Treasury on the amount spent on the bulk resource, municipal service or function for which it has received funds, or is entitled to reimbursement from funds transferred to a municipality. (6) A public entity providing water, electricity or any other prescribed municipal service to residential and commercial users within the area of jurisdiction of a municipality, must inform the relevant municipality and the National Treasury— (a) by 31 May 2005, of the services provided on behalf of that municipality, including the number of residential and commercial users to whom such services are provided, the total volume of electricity and water supplied to users per month and the free basic services provided; 5 10 15 20 25 30 35 40 45 50 (b) within 30 days after the end of each month, of— the revenue collected and not collected for that month; and (i) (ii) any material difficulties experienced in respect of revenue collection including amounts not billed and losses; and (c) by 31 August of each year, of the services provided on behalf of the 55 municipality for the preceding municipal financial year. (7) The National Treasury may— (a) instruct the withholding of the transfer or reimbursement of funds to a public entity if that entity fails to comply with this section; or (b) direct that any portion of the equitable share allocation of the municipality be transferred to the public entity if the municipality unreasonably delays entering into a service delivery agreement in accordance with subsection (2). 60 GOVERNMENT GAZETTE, 1 APRIL 2005 DIVISION OF REVENUE ACT, 2005 No. 27443 9 Act No. 1, 2005 (8) The National Treasury must mediate any dispute between a municipality and a public entity preventing the signing of a service delivery agreement. Allocations by public entities to municipalities