Division of Revenue Act

1. In this Act. unless the context indicates otherwise. a word to which a meaning has same meaning. been assigned in the Public Finance Management Act, 1999 bears the 5 account of the pro\incial “accredited bank account” means- ~ C I J in respcs of 2 province. the primary bank Revenu- Fund. which the head official certified to the National Treasury allocations in terms of this Act must be deposited; and in respect of a municipality. the primary bank account of a municipality. which the municipal manager has certified to the national accounting officer responsible for local government as the bank account into which allocations in terms of this Act must be deposited; of the provincial treasury has account into which as the bank ( h / “Director-General” means the Director-General of the National Treasury: “head official of the provincial treasury” means the head of the provincial department responsible for financial matters in the province: “Intergovernmental Fiscal Relations Act” Fiscal Relations Act. 1’997 (Act No. 97 of 1997); “municipality” means a municipality established in terms of the Municipal Structures Act; “municipal accounting officer” municipality; “Municipal Structures Act” means the Local Structures Act, 1998 (Act No. 117 of 1998); means the Intergovernmental means the municipal manager Government: hfunicipal Of a 10 15 20 25 4 No. 24761 GOVERNMENT GAZETTE, 17 APRU. 2333 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 (viii) “Municipal Systems Act” means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000) (ix) “next financial gear” means the financial year commencing on 1 April 2004 and ending on 3 1 March 2005; (x) “payment schedule” means an instalment schedule which sets out- 5 ( a ) the amount of each instalment of an any other allocation to be transferred to a province or municipality for the financial year; equitable share or ( b / the date on which each such instalment must be paid; and (cl to whom, and to which accredited bank must be paid; account, each such instalment (xi) “prescribe” means prescribe by regulation in terms of (xii) “Public Finance Management Act” means the Public Finance Management section 33 ; Act, 1999 (Act No. 1 of 1999); (xiii) “receiving officer” means- ( a ) in respect of a Schedule 4 allocation transferred to a province, the head official of a provincial treasury; Ib/ in respect of a Schedule 5 allocation transferred accounting officer of a provincial department which receives such allocation; or in respect of a Schedule 6 and 6A allocation transferred to a municipality, the municipal accounting officer of that municipality; to a province, the (c) 10 15 20 (xi\.) “transferring national officer” means the accounting officer responsible for a national department which transfers Schedule 5 , 6 or 6A allocation, but excludes the accounting officer of the 25 National Treasury in respect of an allocation which is on the vote of the National Treasury; and listed in those Schedules and to a province or municipality a (x\) “transferring provincial officer” means the accounting officer responsible for a provincial department which receives a Schedule 4, 6 or 6A allocation for the purpose of transfemng it to a municipality in the relevant province. 30 PART I OBJECTS OF ACT Promoting co-operative governance in intergovernmental budgeting

2. The objects of this Act are t o - ( a ) provide for the equitable division of revenue raised nationally among the three 35 spheres of government; i h ) promote co-operative governance and principles of intergovernmental rela- tions on budgetary matters; (c) promote better co-ordination between policy. planning, budget preparation processes: and execution i d / promote predictability and certainty in respect of all allocations io provincial and local governments in order that such governments may plan their budgets over a multi-year period; ( e ) promote transparency and equity in all allocations, including in respect of the division; their for criteria cf) promote accountability for the use of public transfers are reflected on the governments; and budgets of benefiting provincial and resources by ensuring that all local avoided. are government (g) ensure that legal proceedings between organs of state of the three spheres of 40 45 50 6 No. 24762 GOVERNMENT G A Z E T I E 17 APRIL 2003 Act No. 7. 2003 DIVISION OF REVENUE ACT, 2003 PART I1 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue anticipated to be raised nationally among spheres of government 3. (1 ) Revenue anticipated to be raised nationally in respect of the financial year is 5 divided among the national, provincial and equitable share as set out in Column A of Schedule 1. local spheres of government for their ( 2 ) An envisaged division of revenue anticipated to be raised for the next financial year and the 200512006 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. (3) Despite subsection ( 2 ) . the Minister 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. be transferred as a direct charge against the National Revenue Fund to each province and to a municipality contemplated in section 5( 1). 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 financial year is set out in Column A of Schedule 7 -. ( 2 ) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the next financial year and the 2005/2006 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. 10 15 20 (3) Each province’s equitable share contemplated in subsection (1) must be 25 transferred to the province in instalments in accordance with a payment schedule determined by the National Treasury, after consultation with the head officials of the provincial treasuries. ( 3 ) Despite subsection (3). the National Treasury may, on such conditions as it may determine, advance funds to a province in respect of its equitable share contemplated in subsection (l), which have not yet fallen due for transfer in accordance with a payment schedule referred to in subsection (3) in respect of that province. (5) The advances contemplated in subsection (4) must be set-off against transfers to the province which would otherwise become due in terms of that payment schedule. Equitable share for local government 5. (1 j Each municipality’s equitable share of the local government share of revenue anticipated to be raised nationally in respect of the financial year is set out in Column A of Schedule 3. ( 2 ) An envisaged division for each municipality of revenue anticipated to be raised nationally in respect of the next financial and the 2005/2006 financial year, and which is subjec: 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 in subsection (1) must be transferred to the municipality in quarterly instalments in accordance with a payment schedule within the first three weeks of May, August, November and February. equitable share contemplated (4) Despite subsection (3), the national accounting officer responsible for local government may, in consultation with the National Treasury, and on such conditions as he or she may determine, advance funds to a municipality in respect of its equitable share contemplated accordance with a payment schedule referred to in subsection (3) in respect of that municipality. in subsection (l), which have not fallen due for transfer in . . ~~ x - , (5) m e advances Contemplated in subsection (4) must be set-off against transfers to the municipality which wouid otherwise become due in terms of that payment schedule. (6) Despite subsection (3), the National Treasury may, after COnSultatiOn with the national accounting officer responsible for local government, delay or withhold the 30 35 40 45 50 55 . . 8 No. 24762 GOVERNMENT GAZE'ITE, 17 APRIL 2003 Act No. 7;2003 DIVISION OF REVENUE ACT, 2003 transfer of an instalment on the grounds of a municipality's serious or persistent material breach of uniform treasury norms and standards. (7) Such uniform treasury norms and standards include a requirement that a municipality must- (i) submit to the Auditor-General, not later than 30 September 2003, financial 5 statements in respect of the Auditor-General, not later than 30 April 2003, outstanding financial state- ments in respect of the financial years preceding the 2002/2003 financial year; 2002/2003 financial year, and submit to the (ii) submit to the National Treasury, the relevant provincial treasury and the provincial department responsible for local government, not later than 30 June 10 2003. its budget for the financial year and such other budgetary information required by the National Treasury, including, but not limited to, information on the nature and extent of basic services, including free basic services, to be provided by that municipality; (iii) submit to the National Treasury, the national accounting officer responsible 15 local for local government and the provincial department responsible for government. not later than 10 days after the end of each quarter, information on the implementation of the budget, including, but not limited to, information on actual revenue collected, actual total spending on water, electricity, refuse removal, municipal infrastructure and free basic services; and (iv) co-operate on financial and fiscal matters with other municipalities within the district in which it is located in order to ensure effective and efficient spending for purposes of sustainable delivery of municipal services in that municipal district. revenue excess Shortfalls and 20 25 6. (1) If actual revenue raised nationally in respect of the financial year falls short of the 1, the national government bears the anticipated revenue set out in Schedule shortfall. (2) If actual revenue raised nationally in respect of the financial year is in excess of the anticipated revenue set out in Schedule 1, the excess accrues to the national government 30 and forms part of its equitable share. (3) Despite subsection (2), the national government may, by means of an adjustments budget or any other appropriation legislation, allocation and the allocations contemplated in Part 111, make further allocations to the provincial and local spheres of government from its equitable share of nationally raised 35 revenue. to the equitable share and additional PART 111 OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES Other allocations to provinces and municipalities from national government 7. ( 1 ) Other allocations to provinces from the national government's share of revenue 40 anticipated to be raised nationally are set out in Column A of the following Schedules: nationally ( a ) Schedule 4 contains allocations to provinces for general and assigned functions; ( b ) Schedule 5 contains specific-purpose allocations to provinces; (c) Schedule 7 contains indirect and special allocations to provinces. 45 (2) An envisaged division of anticipated allocations to provinces for the next financial year and the 2005/2006 financial year, and which is subject to the annual Division of 10 No. 24762 GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT. 2003 Revenue Act for those ye,ars is set out in Column B of the Schedules referred to in subsection (1). (3) Despite subsection (21, the Minister may, in respect of the next financial year and until the commencement of the relevant Division of Revenue Act, determine that an amount not exceeding 45 per cenl of the envisaged division of the allocation for the next 5 financial year be transferred to a province as a direct charge against the National Revenue Fund. (4) Other allocations to local government from the national government's share of in Column A of the following revenue anticipated to be raised nationally are set out Schedules: (a) Schedule 6 and 6A: cordain specific-purpose allocations to local government; 10 and (b) Schedule 7A: contains allocations-in-kind to municipalities for designated special programmes. (5) An envisaged divisi0.n of anticipated allocations to local government for the next 15 financial year and the 2005/20015 financial year, and which Division of Revenue Act for those years is set out in Column B of the Schedules referred to in subsection (4). is subject to the annual (6) The Minister must, not later than 30 April 2003, publish in the Gazette, the share 20 of a municipality subsections (4) and ( 3 , unless such share was published on the date on which the annual budget is tabled in the National Assembly. in respect of the local government allocations referred to in (7) Despite subsection ( 3 , the Minister may, in respect of the next financial year and until the commencement of the relevant Division of Revenue Act, determine that an amount not exceeding 45 per cent of the envisaged division of the allocation for the next 25 financial year be transferred to a municipality as a direct charge against the National Revenue Fund. Transfers to entities 8. (1) An organ of state in the national or provincial sphere of government may only provide funds for a municipal service to the relevant municipality directly. 30 (2) A public entity that provides a municipal service on behalf of a municipality, must, not later than 30 June 2003 or such other date determined certify to the National Treasury contemplated in Chapter 8 of the Municipal Systems Act. that it complies as an external mechanism by the National Treasury, as (3) A public entity that prlmides a municipal service on behalf of a municipality must 35 report, on a monthly basis. )to that municipality and such organ of state responsible for the transfer of such funds, the amount spent on such transferred funds. Transfers not listed in Schedules

9. An allocation not listed in the Schedules referred to in section 7 may only be made in terms of section 6 (3) and must comply with such monitoring and reporting requirements as may be determine:d by the National Treasury. 40 Provincial infrastructure allocation

10. A provincial treasury must, in respect of an allocation for provincial infrastructure listed in Schedule 4, submit to the National Treasury, not later than 30 April 2003, and in the format determined by the National Treasury, a plan on proposed spending for the 45 financial year, the next financial y ~ a r and the 2005/2006 financial year. Municipal infrastructure allocations 11. (1) Allocations for addressing backlogs in basic municipal infrastructure development and the carrying out of municipal services are set out in Schedule 6A. 12 No. 24762 Act No. f 2003 GOVERNMENT GAZEITE, 17 APRIL; 2003 j , DIVISION OF REVENUE ACT. 2003 (2) Any allocation contemplated in subsection (1) which is intended, entirely or in rehabilitation of municipal infrastructure, part, for the construction, maintenance or must- (a) only be transferred in terms of a policy framework approved by the Minister; (0) be accompanied by an indication of the recommended amounts of a similar allocation for the next financial year and the 2005/2006 financial year, unless the National Treasury grants exemption from compliance with this require- ment; and (c) be in accordance wilh a distribution formula approved by the National Treasury. Transfer of assets to municipalities 5 10 12. ( 1) A transferring national (officer or a transfemng provincial officer may not make any commitment to a municipality, of assets or any other financial resource, including an allocation-in-kind or the future transfer of an asset, intended, entirely or in part, for the construction, installation, maintenance or rehabilitation of municipal infrastructure without- 15 ( a ) that municipality's confirmation that it will take transfer of such asset for operating purposes; (b) a realistic estim,ate of the future value of including a reflection on the budget of associated operating costs; and the asset and potential liability, the benefiting municipality of the 20 (c) the approval of the municipal council and the national accounting officer responsible for local government. (2) The transferring nati'onal officer or the transfemng provincial officer, as the case may be, must, on such periods as may be determined by the National Treasury, report to 25 the National Treasury on the actual contemplated in subsection (1). transfers effected in respect of the allocations Municipal capacity building allocations 13. (1) Any transfer of an allocation, other than an allocation on the vote of the National Treasury, aimed 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 Director-General. at developing and improving municipal systems and the 30 ( 2 ) The framework contemplated in subsection (1) must take into account intergrated planning, performance management, planning considerations, and the need to ensure that the capacity of a municipality is in fact developed. financial management, budgeting and spatial 35 (3) The transferring national or provincial officer responsible for a municipal capacity building allocation must, in the annual report of the department, indicate the extent to which the capacity of any municipality was improved by that allocation and the extent 40 to which such allocation was spent on any municipality. other body providing assistance to a PART IV DUTIES OF ACCOUNTING OFFICERS AND TREASURIES Duties of transferring nat.iona1 officer 45 14. (1) A transfemng national clfficer must, not later than 14 days after this Act takes effect, certify to the National Treasury that- (a) allocation frameworks, conditions and monitoring provisions are reasonable and do not impose an undue administrative burden on benefiting provincial and local governments; 50 14 No. 24162 - Act No. 7, 2003 GOVERNMENT GAZE?TE 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 (b) funds will only be transferred after information required in terms of this Act has been provided; (c) funds will only be deposited into an accredited bank account of a province or municipality; and (d) all other arrangements or requirements allocation have been c'omplied with. necessary for the transfer of an 5 (2) A transferring national officer who has not complied with subsection (1) must, unless the National Treasury has directed otherwise, transfer such funds in terms of a mechanism determined by the National Treasury. (3) Despite anything to the contrary contained in any law, a transferring national officer must, in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Fina.nce M.anagement Act, not later than 20 days after the end of the National Treasury, submit to each month, and the in the format determined by National Treasury and the relevant executive authority, information for the month reported on and for the that month, on- financial year up to the end of (a) the amount of funds transferred to a province or municipality; (b) the amount of funds delayed or withheld from any province or municipality and the reasons for such delay or withholding; ( c ) the actual expenditure incurred by the province or municipality; and (d) such other issuer; as the National Treasury may determine. 10 15 20 Duties of transferring provincial officer

15. A transferring provincial oflicer must, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, and in respect of any allocation to be transferred to municipalities, within 15 days after the end of each month and in the format determined by the National Treasury, submit to the national transferring officer, 25 the relevant information on- executive authority responsible for that department, treasury and (a) the amount of funds tra:nsferred to a municipality in the month reported on and for the finanical :year up to the end of that month; (6) the amount of funds delayed or withheld from any municipality in the month 30 reported on; (cj actual expenditure incurred in respect of that allocation; and (d) such other issues as the National Treasury may determine. Duties of receiving officer 16. (1) The relevant receiving officer must, in respect of an allocation to be transferred 35 t o - (a) a province. and as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, within 15 days after the end of each month, treasury, the relevant provincial submit a report to the relevant provincial executive authority and the national officer; and transferring 40 ( b ) a municipality. within 10 days after the end of each month, submit a report to the relevant transferrin); national or provincial officer. ( 2 ) The reports contemplated in subsection (1) must set out for that month and for the year up to the endl of that month- the amount received by the province or municipality, as the case may be; the amount of funds delayed or withheld from the province or municipality, as the case may be; the actual expenditure hy the province or municipality, as the case may be, in respect of allocations set out in the Schedules referred to in section 7 or 9; the extent of complianccrwith the conditions of an allocation and with this Act; 50 45 16 No. 24762 GOVERNMENT GAZEITE, 17 APW 2003 - Act No. 7,3003 DIVISION OF REVENUE ACT, 2003 ( e ) an explanation for any material problems experienced or variations effected by the province or municipality, as the case may be, regardmg 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. cf) 5 (3) The receiving officer of a municipality which intends to transfer to another municipality an allocation, or po:rtion of it, transferred to it in terms of this Act must, effect such transfer in ternls of a prescribed framework or with the approval of the National Treasury. (4) The Minister may prescribe additional duties for the receiving officer contem- 10 plated in subsection (3). Duties of provincial accounting officers and treasuries 17. (1) The accounting oBicer of a provincial department providing any allocation to local government from its vote must, not later than 14 days before the tabling of the annual budget of the province, submit to the provincial treasury information, format as may be determined by the provincial treasury after consultation with the National Treasury, on such allocations in order that the provincial treasury may publish, in the provincial Gazette, not later than 30 April 2003, the share with its annual budget or for a municipality in respect of that allocation. in such 15 (2) The MEC responsible for financial matters in the province must, in the publication 20 contemplated in subsection (l), also indicate the envisaged division of the allocation contemplated in that subsection in respect of a municipality, for the next financial year and the 2005/2006 financial years. (3) A provincial treasury must, within 22 days after the end of each month, and in the format determined by the f4ation.d Treasury, and as part of its consolidated monthly 25 report, report on- ( a ) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding the allocations set out in Schedule 4, up to the end of that month; (c) actual transfers made b:y the province to municipalities, and projections on 30 actual expenditure by municipalities on such allocations; and (d) any problems of compli,mce with this Act, by transferring provincial officers and receiving officers, and the steps taken to deal with such problems. (4) The report contemplated in subsection (3) must, in respect of the provincial infrastructure allocation, include reports for each quarter and be in such format as may 35 be determined by the National Treasury. (5) Despite anything to the contrary contained in any law, a provincial treasury may, with the permission of the National Treasury and subject to such conditions as may be determined by the National Treasury, make allocations to municipalities that were not published in terms of subsection (1). (6) The allocations contemplated in subsection ( 5 ) must be published in the provincial 40 Gazette. Annual financial statements 18. (1) The financial statements contemplated in section 40 of the Public Finance Management Act must, for a department transferring allocation set out in Schedulles 4, 5, 6, 6A, 7 and 7A, also- any funds in respect of an 45 ( a ) indicate the total amount of that allocation transferred to a province or municipality; (b) indicate the funds, if my, that were withheld and the reasons for such withholding in respect of each municipality; (c) certify that all transfers 1a.a province or municipality were deposited into the or province 50 accredited bank account of a province or municipality; . . (d) certify that, except in respect of allocations contemplated in Schedule 7 or 7A or made in terms of section 9, no other funds were spent, directly or through ~~ ~ 18 No. 24762 GOVERNMENT GAZETTE. 17 APRIL 2003 Act No. 7,2003 DIVKlON OF REVENUE ACT, 2003 a public or private entity, on a function normally performed by a province or municipality; indicate to what extent a province or municipality was monitored for compliance with the conditions of an allocation and the provisions of this Act: indicate to what extent the indicate the funds, if a.ny, utilised for the administration of the allocation, and whether any portion department for that purpose; and indicate any non-compliance with this Act, and the steps taken to deal with such non-comdiance. of the allocation was retained by its purpose and outputs; allocation achieved the transferring 5 I O (2) The financial statements contemplated in section 40 of the Public Finance Management Act, or in any other law, must, for a department or municipality receiving grants in respect of an allocation set out in Schedules 3.4. 5 , 6 and 6A, also- ( a ) indicate the totau amount of all allocations received: ( b ) indicate the total amount of actual expenditure on all allocations except 15 Schedule 3 allocations; (c) certify that all transfer:, in terms of this Act to a province or municipality were deposited into the accredited bank account of such province or municipality: ( d ) indicate to what extent a province or municipality met the conditions of such an allocation. and complied with the provisions of this Act: 20 ( e ) indicate the extent to which the objectives of the allocation were achieved: and (f) contain such other information as the National Treasury may determine. PART V DUTIES OF DIRIECTOlR-GENERAL AND AUDITOR-GENERAL 25 Duties of Director-General

19. The Director-General must. together with the report contemplated in section 32(2) of the Public Finance Management Act. publish a report on actual transfers of all allocations listed in the Sc:hedules set out in section 7 or made in terms of section 9. Duties of Auditor-Genera11 30 20. ( 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 Part 111 or in a special report to be submitted to Parliament. report on- (ai the extent of compliance with this Act by the Director-General. transfemng 35 national officers. transfemng provincial officers and receiving officers: ( b i whether there was compliance with the certification and reporting require- ments of this ACI: and (c) the evaluation of evidence supporting the amounts and disclosures in monthly annual ( d l whether a transfemng national officer or transfemng proyincial officer made unauthorised transfers to any province or municipality or to an!. public or other entity: reports con1:emplated this Act: in 40 (el whether the monitoring of the receiving allocation conditions was undertaken government's compliance with in terms of the provisions of this Act: 45 If) whether each allomcation to a province or municipality was made in accordance with this Act; and (g) such other intergovernmental financial management matters as may be prescribed. ( 2 ) The internal audit unit of a department and such department's audit committee 50 must establish procedures, systems and mechanisms contemplated in subsection (1). to facilitate the external audit . 20 No. 24162 - Act No. 7,2003 GOVERNMENT CAZElTE, 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 PART VI GENERAL Delaying of payments 21. (1) Subject to subsection (2), the transferring national officer may, after if the 5 consultation with the National National Treasury so determines, for a period not exceeding 30 days, delay the payment of an allocation in terms of Part :[I1 or any portion of such allocation, if- the relevant provincial treasury 'Treasury and ( a ) the municipality or province does not comply with the conditions to which the allocation is subject; ( b ) the municipality is in breach of the measures contemplated in section 5(6); or 10 (c) expenditure on previous transfers reflects significant underspending for which no satisfactory explanation is given. ( 2 ) The National Treasury may, after consultation with the relevant provincial treasury, allow the transfer to be delayed for a period exceeding 30 days if such delay will ensure compliance with the conditions to which an allocation is subject or will 15 ensure significant spending on th,at allocation. (3) The transferring national of6cer must, in the monthly reports contemplated in this of the Act, inform the National Treasury of the steps taken to deal with the causes payment delay. Withholding of payments 20 22. (1) The National T.reasury may, subject to section 216 of the Constitution, withhold the transfer of- ( a ) an allocation set out in Schedules 4, 5, 6 and 6A, or any portion of such allocation, if the :municipality or province is in serious or persistent material which the allocation is subject; or breach of the conditions to 25 (b) an allocation in terms of section 5, if the municipality is in serious or persistent material breach of the measures contemplated in section 5(6); or (c) an allocation in terms of section 9; if the transfemng national officer has submitted to the province or municipality, as the case may be, a written report, reAt:cting a serious or persistent material breach of the transferred, setting out facts conditions to which the allocation is subject or the measures contemplated in section 5(6) upon receipt of audit reports which indicate serious or persistant material breach of this Act. at least 21 days before such allocation is due to be 30 (2j The Minister may, by notice in the Gazette, approve that an allocation, or any 35 portion of such allocation, withheld from a municipality in terms of subsection (l), be utilised to meet that municipality's outstanding statutory financial commitments. (3) The money contemplated in subsection ( 2 ) shall, despite anything to the contrary contained in any law, be a direct charge against the National Revenue Fund. Reallocation of allocations municipalities between 40 23. (1) The transfemng national, or provincial officer may, with the written consent of the National Treasury and after consultation with the affected municipalities, reallocate an allocation, or a portion thereof, from one municipality to another municipality in that district, if the reallocation will reduce the risk of underspending or where a category B and C municipality fail to agree on the use of any funds transferred to them in terms of 45 section 7. .. ( 2 ) The National Treasury musl publish such reallocation in the Gazette. ' 22 No. 24162 GAZETTE, GOVERNMENT 17 APRIL 2003 Act No. 7, 2003 DIVISION OF REVENUE ACT, 2003 Spending in terms of purpose and subject to conditions 24. (1) Despite anything to the contrary contained in any law, an allocation set out in Schedule 4, 5 . 6, 6A, 7 or 7A may only be utilised for the purpose stipulated in the it is subject to, which Schedule concerned and in conditions must, not later than .30 April 2003, be published by the Minister in the Gazette, unless such conditions were published on the date on which the annual budget is tabled in the National Assembly. accordance with the conditions ( 2 ) The utilisation of an allocation set out in the Schedules for purposes other than measures out in the Schedules concerned, constitutes a those set established in terms of section 216( 1) of the Constitution. breach of the (3) Despite subsections ( I ) and ( 2 ) . the National Treasury may authorise a province or municipality to retain and utilise wch portion of the funds of an allocation set out in the Schedules listed in section 7, which remains after the fulfillment of that allocation's purpose and compliance with the conditions to which it is subject. Transfers made in error 25. ( 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 transfemng national officer. (3) The Director-General may direct that the recovery contemplated in subsection (1) be effected by set-off against future transfers to the province, which would otherwise become due in accordance ,with a payment schedule. (4) Despite anything to the contrary contained in any law. the transfer of an allocation to a municipality. in error, is regarded as not legally due to that municipality and must be recovered without delay by the responsible transfemng national officer. (5) The national accounting of& cer responsible for local government may direct 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. Transfers to municipalitie:~ with weak administrative capacity 5 10 15 20 25 30 26. ( 1 ) If the national accounting officer responsible for local government reasonably believes that a category B or C municipality is not abie to effectively administer an allocation, or portion thereof, that officer may transfer such allocation, or portion thereof, to the province in which the municipality is located or, when appropriate, to another municipality, after consultation with the municipalities and province concerned. ( 2 ) Any allocation. or poltion thereof, contemplated in subsection (1) must be dealt with by the province or other muni1:ipality to which it has been transferred in accordance with any directions by the national accounting officer responsible for local government. (3) The national accounting officer responsible for local government must publish in the GaLerre information on tne transfer of an allocation contemplated in subsection (1). 3s 40 Funds to follow transfer of functions or obligations 27. (1) Despite anything to the contrary contained in any law, the transfer of functions or obligations from an organ of state in one sphere of government to an organ of state in another sphere of government or from one municipality to another municipality must take place only with the priolr written approval of the National Treasury and the national accounting officer responsible for provincial and local government. 45 ( 2 ) The transfer of funct:ions or obligations contemplated unless the Minister directs otherwise, include in subsection'(1) must, the transfer of funds available to the 24 No. 24162 GOVERNMENT GAZETTE, I7 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 transfemng organ of state or sphere of government for the purposes of performing such transferred function or obligation. (3) No financial function or obligation of a national or provincial department may be imposed on a municipality withlm- (a) that municipalit;y’s prior written acceptance by resolution of its council; and (6) the prior written approval of the National Treasury. 5 (4) A province must utilise its own funds for any function or obligation which is in conflict with subsection ( I ). ( 5 ) Any liability arising from G% determination of functions between a category B and C municipality by a province in terms of section 84 or 85 of the Municipal Structures Act, is a liability of that plrovince and not of the national government. 10 Amendment of payment schedule and transfer mechanism 28. (1 ) Subject to subsection ( 2 ) , a transferring national officer may, in respect of an allocation set out in Schedule 5 , 6 or 6A, after consultation with the National Treasury and the relevant provincial treasury. if the National Treasury so determines, amend a payment schedule due to the underspending of the funds or for any other exceptional reason. 15 ( 2 ) The National Treasury may, in the interest of improved accountability or debt and cash-flow management, or on the grounds of substantial non-compliance with any any payment schedule of an condition to which allocation listed in Schedule 2, 3, 4, 5 , 6 or 6A, and direct that no transfer of funds be effected through the payment schedule amended in accordance with subsection (1) or that the payment schedule be amended as directed by it. an allocation is subject, amend 20 Exemptions by National ‘Treasury 29. (1) The National Trealsury may, on application in writing by a transferring national or provincial officer, exempt in writing a transfemng national or provincial officer from the duty to comply with reporting requirements or any other requirement regarding an allocation set out in a Schedule listed in section 7 or envisaged in section 9: Provided that such exemption may o’nly be granted if such officer satisfies the Director-General that- 25 30 ( a ) the duty cannot ble complied with at that stage; ib) the allocation programme is properly designed; and ( c j the accounting oflicer is taking steps to comply with the provisions of this Act. ( 2 ) Any exemption conte:mplatl:d in subsection (1 )-- ( a ) may only be granted if the accounting officer provides reasons why 35 information was not included in respect of an allocation set out in a Schedule listed in section 5‘; and (6) must set out the conditions. if any, to which it is subject and must be published in the Gaxrte. Non-compliance with this Act constituting financial misconduct 30

30. Despite anything to the contrary contained in any law, any serious or persistent non-compliance with the provisions of this Act, or the conditions which an allocation in terms of this Act is subject to, constitutes financial misconduct. Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relation!; 45 31. (1) An organ of state invohed in an intergovernmental dispute regarding any provision of this Act or any financial or fiscal matter must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including by making use of the structures established in terms of the Intergovernmental Fiscal Relations Act. 50 24762 26 No. GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7,2003 DIVKION OF REVENUE ACT, 2003 (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 (l), the expenditure incurred by that organ in approaching the court i:s regarded as fruitless and wasteful. (3) The amount of any such fmitless and wasteful expenditure must, in terms of a 5 prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the pequirements of subsection (1). Acts performed before this Act took effect

32. Despite anything to the contrary contained in any law, any act performed prior to the coming into effect of this Act or in accordance with any prescribed requirements in 10 fulfillment of the objects of this Act is regarded as having been done in terms of the relevant provisions of this Act. Regulations

33. 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 matter which is necessary to prescribe for the effective implementation of 15 the provisions and achievement of the objects of this Act. Repeal and amendment of law 34. (1) Schedule 6 of the Division of Revenue Act, 2002 (Act No. 5 of 2002) is, in respect of the vote of the Department of Water Affairs and Forestry (Vote 33) hereby 20 amended by the deletion of the numbers in bold square brackets and the insertion of the underlined numbers, as set out in Schedule 8 to this Act. (2) Anything done in terms of Schedule 6 of the Division of Revenue Act, 2002 (Act No. 5 of 2002) is deemed as htiving been done under that Schedule as amended by Schedule 8 to this Act. (3) Subject to subsections (l), (2) and (4), the Division of Revenue Act, 2002 (Act No. 5 of 2002) is hereby repealed with effect from the date on whch this Act takes effect or from 1 April 2003, whichever is i.he later. (4) The repeal of the Division of Revenue Act, 2002 does not affect any duty or 25 obligation set out in that Act, the execution of which is still outstanding. 30 Short title

35. This Act is called the :Division of Revenue Act, 2003, and comes into operation on a date determined by the President by proclamation in the Gazette. 28 No. 24762 GOVERNMENT GAZEITE, 17 APRIL 2003 Act No. 7,2003 DM!;ION OF REVENUE ACT, 2003 SCHEDULE 1 EQUITABLE DIVISION OIF REVENUE ANTICIPATED TO BE RAISED NATIONALLY AMONG :rm THREE SPHERES OF GOVERNMENT Column A 2003/04 Allocation R’000 R’000 Column B Forward Estimates 2004105 185 235 905 200 954 497 142386031 155 313096 7 077 546 I 333 965 414 I 363 345 139 I 395 606 308 1 6 343 478 I 2005/06 R’000 220 351 687 167 556442 7 698 179 National’ Provincial - w 1 ’ National share includes conditional grants to provincial and local spheres, debt service cost and the contingency reserve. SCHEDULE 2 DETERMINATION OF EACH: PROVINCES’S EQUITABLE SHARE OF THE PROVINCIAL SPHERE’S SKIARE 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 I TOTAL r Column A 2003104 Allocation R’000 24 227 559 9 462 691 31 875 885 29 279 286 19 352 278 10 219 531 3 455 244 11 821 596 12 691 961 142 386 031 Colu Forward m B stimates 2004105 R’000 26 427 150 10 321 798 23 861 973 31 937 519 21 109 250 11 147 349 3 768 943 12 894 864 13 844 250 155 313 096 2005/06 R’WO 28 510 405 11 135 467 25 743 013 34 455 157 22 773 294 12 026 097 4 066 049 13 911 367 14 935 593 167 556 442 30 No. 24762 GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7,-2003 DIVI!3ON OF REVENUE ACT, 2003 SCHEDULE 3 DETERMINATION OF EAClH MUNICIPALITY’S EQUITABLE SHARE OF THE LOCAL SPHERE’S SHARE OF REVENUE RAISED NATIONALLY (As appropriated in the vote of the Department of Provincial and L,ocal Government (Vote 5) for the financial year) :ategory Number Municipality WESTERN CAPE 4 Town - - Cape Bergrivier Matzikama Cederberg WCOI 1 WCO12 WC013 WCO14 WCOl5 DC 1 3 3 B B B - .. ” rotal: West Coast Municipalities - Saldanha Bay Municipality West Coast Swartland District B B B E3 B C Witzenberg WC022 Drakenstein WC023 Stellenbosch WC024 WC025 Breede Breede WC026 DC? Bolartd Distrct Municipality Vaky Riverminelands - - Total: Boland Municipalities B B B B C WC03 1 WC032 WC033 WC034 DC.3 Theewaterskloof Oversrand Cape Agulha:; Swellendam Overberg District Municipality Total: Overberg Municipalities - B B B B B 8 B C Kannaiand WC041 WC042 WCW3 WCO44 WC045 WC047 Plertenberg WC048 DC4 Oudtshoorn Langebeg Mossel Bay Georpe Bay Knysrrd Garden Route Munic:pality District Klein Karoo - - Total: Garden Route Klein Karoo Municipalities B B B C WC053 WC05 1 WC052 Albert Prince Laingsburg Municipality Central District DC5 Karoc, Beaufort Wesl. - Total: Central Karoo Municipalities Total: Western Cape Municipalities B Column A Column 2003104 Allocation R’000 Forward Estimates 2004105 R’000 2005106 R’000 1 159 992 172 356 178 941 5 317 4 310 3 313 2 464 5 972 1 485 6 312 5 057 015 2 741 6 988 1 108 6 974 5 561 4 492 4 2 878 7 631 1 087 I 22 861 26 220 28623 1 5 1 3 11 856 6 954 11 288 7 169 2 083 8 927 13 337 8 144 155 8 268 1 835 9 935 14 214 8 889 14277 13 9 010 1 980 46863 53 667 58306 7 642 3 414 1 982 3 449 811 3 668 375 3 522 6 288 4 390 2 981 3 972 2 669 9 316 3 816 2 337 4 040 10432 4 025 2 530 4 414 290 432 19 941 17 297 21 691 4 178 3 906 3 3 947 6 882 4 849 3 360 4 318 2 498 4 558 4 303 4 180 7 193 5 117 3 572 4 508 2 652 I I 30 864 33 937 36 083 2 333 2 792 226 5 639 2 472 3 012 3 603 3 5 690 13 990 14 777 2 566 3 163 3 797 - 5 894 15 420 291 867 320 898 339 064 24762 32 No. GOVERNMENT GAZETTE, 17 APRIL2003 1 * Act No. 7;2003 DIVISION OF REVENUE ACT, 2003 Column Column A B Category Number Municipality YORTHERN CAPE B B B ” L NCOlBl NWlal CBLCl CBDCl Gamagara Segonyana Ga-Segonyana Kalahari-Kgalagadi - 4 547 239 18212 15429 14074 16 739 5 564 5 21 131 15 914 18 292 11 726 14 811 r o d : Kalahari-Kgalagadi Cross Bonder Municipalities 46 514 54265 60 901 B B B B B B ” Richtersveld Khoi Nama Kamiesberg NC061 NC062 NC064 NC065 NC066 NC067 Namakwa DC6 Khai-.Ma Hantm Karoo Hoogland District Municipality - - rotal: Namakwa Municipalities B B B B B B B B C Ubuntu Umsobomvu Emthanjeni Kareeberg NC071 NC072 NC073 NC074 NC075 NC076 NC077 NC078 Siyancuma Municipality DC7 District Karoo Thembelihle Renosterberg Siyathemba 3 023 6 495 3 829 6000 4 607 2 375 3 330 7 735 4 166 6 691 5 115 3 426 3 098 2 492 3 541 8 671 4 413 7 122 5 457 3 650 2 723 29 427 32956 35 578 5 867 7 445 8 524 4 279 200 4 221 5 703 8 991 3 928 6 903 297 9 381 4 698 4 563 6 321 419 3 674 7 715 8 810 8 9 847 4 981 4 813 4 577 4 4 778 6 687 11 523 10 4 106 Total: Karoo Municipalities - 53 158 58 834 B B B B B B C Nama Mier Khoi NC081 NC082 NC083 NCO84 Kheis NC085 Tsantsabane Kgatelopele NC086 DC8 Municipality District Siyanda Khara Hais - - Sol Plaatjes Total: Siyanda Municipalities NC091 NC092 NC093 CBLC7 Thusanang Magareng Phokwane B B €3 B C DC9 Total: Frances Baard Municipalities Total: Northern Cape Municipadities Municipality Frances District Baarc - - 3 202 10 161 8 810 4 267 6 352 569 691 41 052 26 882 7 372 I 778 61 771 63 261 3 528 13 542 10 838 5 165 7 488 5 249 4 314 50125 3 3% 12 079 10073 4 780 7 1 0 4 5 003 4 3 740 3 46175 29 024 12085 10792 8 134 30 331 12904 8 521 17823 16762 14946 1 706 1 955 67 711 71 534 259 941 231 922 281 395 34 No. 24762 .. Act No. 7,2003 GOVERNMENT GAZEITE, 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 Category Number Municipality CAPE EASTERN - ColumnA I 2003/04 Column B

1 ForwardEstimates I R ’ W I Allocation ~ 0 0 4 / 0 5 I 2005/M~ I R’000 I R’000 4 Mandela Nelson 149300 160599 167011 KouIK-a Municipality Cacadu District - - rota]: Cacadu Municipalities Mbhashe 3 3 3 3 3 3 3 Kouga 3 3 108 EClOl EC102 EC 103 EC104 EC 105 EC106 River Sundays EC107 EC EC I09 DClO Amahlathi 124 Ngqushwa Nxuba Yethemba Inxuba Tsolwana I36 3 3 3 3 3 3 3 3 -. I 3 3 B B B B B B C EC121 EC 122 EC123 EC ECI 25 EC126 EC I27 EC128 DCI? EC131 EC132 EC133 EC 134 EC135 EC EC I37 EC 138 DC13 Camdeboo Blue Crane Route Ikwezi Makana Ndlambe Baviaans Valley Mnquma Great Kei Buffdo City Nkonkobe Inkwanca Lukhanji Intsika Yethu Emalahleni Engcobo Sakh.lsizwe Municipality Dtstrict Chrib Hani - - rota]: Amatole Municipalities Municipality Amatole District - - Total: Chris Hani Municipalities I42 B B B B C ECl4l EC ECl43 EC1-M DCI4 Elundini Senqu Male~swai Gariep Ukhahlamba District Municipality Total: Ukhahlamba Municipalities - B B B B B B B C Mbiz.ma Ntabankulu EC151 EC152 ECI 53 EC154 EC I S 5 EC156 EC DC 15 King 157 Qauk8:ni Port St. John:, Nyandeni Mhlontlo Dalindyebo Sabata ‘Tambo O.R. - I3istrict Municipality Total: O.R. Tambo Municipalities 7 571 3 840 13 843 11 821 I O 693 4 657 9 577 6 387 6 012 83 992 41 760 46 850 8 788 23 574 187 156 17015 295 6 005 66 970 8 552 10701 9592 4 154 15 854 13 407 12417 5 064 11 098 7 618 4 621 8 999 11 352 4 335 I6 866 14 279 13 544 5 315 11 947 8 521 4 083 93 485 48 061 53 068 9 761 191 925 24 243 22 6 117 92 485 99241 56 765 61 644 10 962 30649 26655 194 282 22858 19651 21 102 6 357 108 387 471 967 420 413 519 004 7 861 7 872 5 119 25 345 37 313 22 759 I 2.5 732 I O 270 I 8 362 8 868 5 477 25 532 43 556 415 25 903 I 69f 29 631 11 I05 98002 78798 8 857 9 901 5 76: 26 36; 51 I 29 34 709 12 148 310516 ) ’ 221 071 26 108 23036 6 181 6 246 43 562 289 374 256 436 30 182 27311 6 623 6 812 51 781 34 809 31 696 6 970 7 224 57 603 105 132 122 708 138 302 35 133 22 086 37 861 25 647 42 972 33 101 60 851 147 908 40 475 25 1 I3 43 324 29 328 49 553 37 973 68 890 192 326 47 784 29 395 51 071 34 371 58 639 44559 79 520 221 143 405 560 486 983 566482 36 No. 24762 GOVERNMENT GAZETIE, 17 APRIL 2003 Act No. 7, 2003 DIVISION OF REVENUE ACT, 2003 Category Number Municipality B B C Umzimvubu ECO5bl EC05b2 DC44 Umzimkhulu Afred Nzo District Municipality Total: Alfred Nzo Municipalities - Total: Eastern Cape Municipalities Column A 2003/04 Allocation 27 357 63 961 60285 151 603 1 Column B Forward Estimates 2004/05 2005/06 31 648 75 758 75 956 36 959 89 851 87053 213 863 183 361 1 537 070 1 775 539 1 993 278 38 No. 24762 GOVERNMENT GAZETIE, 17 APRIL 2003 Act No. 7,2003 DIV1S:ION OF REVENUE A a . 2003 Category Number Municipality B B B C Kopanong FS161 FS162 FS 163 DC16 Municipality District Xhariep Letsemeng Mohokare Total: Xhariep Municipalities - Naletli B B B C FS171 Mangaung FS 172 FS173 DC17 Total: Motheo Municipalities 235 548 Mantsopa Mothzo District Municipality - - Column A 2OOYO4 Column B Forward Estimates 10733 14754 14625 3 350 12330 16878 17016 349 13352 18 122 18 582 3 405 3 43462 49 574 53461 10 429 199 609 I5 543 11 924 509 12 837 202 794 203 19 615 17 987 303 456 717 226299 233 875 FS181 FS 182 Tokologo FS183 Matjhaheng FS 184 FS185 DC18 Tswelopele Nala Masilonyana Lejweleputswa District Municipality 23 004 18512 106044 26 789 26 785 12345 10783 21 525 121 323 30 387 29057 13418 23 476 130 131 32 640 1 071 1 613 2 535 Total: Lejweleputswa Municipalities 187 668 213980 229793 Dihlabeng 192 FS191 FS FS 193 Nketoana FS194 FS195 DC19 Mu- District Mofulsanyana Thabo Setsoto Maluti-a-Phofung Phumelela nicipality 32 092 22 876 22 291 112 538 13 182 19 273 39 584 26 142 131 092 15 i l l 13 259 44 765 29 132 28 520 26 126 146487 16 443 13 497 B B B B B C B B B B B C Total: Thabo Mafutsanyana Municipalities 222 252 251 914 278 844 B B B B C Ngwalhe Metsirnaholo Mafube FS20 1 FS203 FS204 FS205 DC20 Moqhaka Northern Free Munici- State Distncr paliry 37 095 35056 19410 16 013 1771 42 673 38981 21 709 18 024 1 127 46 257 41 459 23 027 19 336 748 Total: Northern Free State Municipalities Total: Free State Municipalities 40 No. 24762 GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 Category Number Municipality KWAZULU-NATAL - A B B B B B B C KZ211 KZ212 KZ2 13 KZ214 KZ215 KZ216 DC2 1 eThekwini Vulamehlo Umdoni Umzumbe uMuziwabanltu Izingolweni Hibiscus Coast Ugu District Municipality 35 201 ~- Column A 2003/04 Allocation R’000 Column B Forward Estimates 2004/05 2005/06 R’000 R ’ W 370 461 390382 401 122 11 370 3 970 15 713 9 751 6 408 11 600 13362 4 794 18 643 11 346 7 387 13 687 39 865 15364 5 430 21 678 12 961 8 337 15 392 45 168 Total: Ueu Municioalities ~ ~ 94 013 109 083 124 330 B B B B B B B C KZ22 1 KZ222 KZ223 KZ224 KZ225 KZ226 KZ227 DC22 Richmond uMshwathi uMngeni Mpofana Impendle Msunduzi Mkharnbathini District uMgungundlovu ity Municipal- Total: uMgungundlovu Municipalities B B B B B C KZ232 KZ233 KZ234 a 2 3 5 KZ236 DC23 Emnarnbithfladysrnith Indaka Umtshezi Okhahlamba Imbabazane Uthukela District Municipality Total: Uthukela Municipalities - Nquthu B B B B C KZ24 I KZ242 E 2 4 4 KZ24S DC24 Endurnen1 Msinga Umvoti Umzinyathi District Municipality Total: Umzinyathi Municipalities B B B C KZ251 KZ253 KZ254 Amajuba DC25 Newcastle Utrecht Dannhauser District Municipality - Total: Amajuba Municipalities B B l # B P B I C KZ26 1 Icz262 KZ263 Abaqulusi eDumbe uPhongolo KZ265 E 2 6 6 DC26 Nongorna Ulundi MuniciDalitv District Zululand 9 815 7 285 3 250 4 086 75 050 4 958 7 162 21 625 133 232 12 397 8 729 7 240 8 836 7 895 21 573 66 670 3 077 13 505 18 146 12 754 34 823 82 305 28 178 3 240 7 637 5 858 44 913 5 72s 9 825 10 654 14 79E 17 167 35 54( 93 7lr I 10 877 6 687 3 538 4 278 74 624 5 327 8 795 24 677 12 608 6 316 3 803 4 627 72 574 5 920 9 889 28 633 11 531 11 423 10 263 11 506 10 519 70477 14654 3 278 14 593 21 591 15 649 36 708 91 820 103 383 21 407 3 452 8 510 4 839 44 207 6 540 10 920 11 417 16 360 18 004 38 098 3 468 15 870 25 118 18 131 40 797 26 303 3 694 9 606 5 319 44 921 7 235 11 903 12 145 18 O O C 19 O O S 40 9CE 101 340 109 21d 24762 42 No. GOVERNMENT GAZETTE, 17 APRIL 2003 No. Act 7,2003 DIVISION OF REVENUE ACT, 2003 Category Number B B B B B C KZ27 1 KZ272 KZ273 a 2 7 4 KZ275 Inyala DC27 Umhlabuyal Jozirli The Big 5 False Bay Hlabisa / Mtu Total: Umkhanyakude Municipalities B B B B B B C KZ28 1 Kz282 KZ283 a 2 8 4 KZ285 KZ286 DC28 uMhlathuze Ntambanana Umlalazi Mthonjaneni Nkandla Total: uThungulu Municipalities KZ29 1 KZ292 KZ293 KZ294 Ndwedwe B B B B C Kwalhkuza Maphumulo Total: King Shaka Municipalities DC29 B B B B B C Kwa Sani 3 651 KZ5al KZSC KZ5a3 Matariele 2 879 lad KZ5a4 Ubuhlebezwe KZ5a5 Municipality District Sisonke DC43 Koks 4 099 3 027 7 274 7 11 969 4 530 3 160 791 13 759 23532 20808 6 800 10 333 16 161 Total: Sisonke Municipalities 51 134 60 245 67 854 Total: KwaZulu-Natal Municipalities 1195384 1390448 1296099 GOVERNMENT 24762 44 No. . Act No. 7,2003 DIVISlON OF REVENUE ACT, 2003 GAZETTE, 17 A P W , 2003 Category Number Mmucipali1.y MPUMALANGA B B B B B B B C Albert MP301 MP302 MP303 MP304 MP305 MP306 MP307 DC30 Luthuli Msu.kaligwa Mkhondo Semc: Lekwa Dipaleseng Govan Mbek:i Eastvaal District Municipality Column A 2003/04 Allocation R’000 Column B Forward Estimates 2004/05 2005106 R’000 R’000 26 926 15 849 10 968 8 385 12 495 6 367 31 449 5 148 31 351 17 903 12 998 9905 14 108 34 768 35 199 19 232 14 591 10938 15 160 7 743 7 215 36 483 2 176 3 276 Total: Eastvaal Municipalities 117 589 131 524 141 522 B B B B B B C MP3 I 1 MP3 12 MP3 MP314 MP3 MP3 DC3 1 13 15 16 Delmas Ernalahleni Middelburg Highlands Thembisile Dr JS Moroka Nkangala District Municipality 5 957 25 566 15 290 6 542 17 619 17 367 2 058 6 868 7 456 28 456 17 351 7 534 8 20 051 18 369 1 255 29 995 18 555 191 21 970 19 303 836 Total: Nkangala Municipalities 90 398 99 883 106 306 B B B B C Chweu Thaba Mbornbela MP321 MP322 MP323 MP324 DC32 Umjindi Nkornazi Ehlanzeni District Municipality Total: Ehlanzeni Municipalities Total: Mpumalanga Municipalities 15 187 51 965 9 111 35 66$ 8 545 120 481 328 46; 20 876 18 617 59208 64854 10 688 11 725 138 478 I 369 885 400 922 153 093 1 46 No. 24762 GOVERNMENT GAZElTE, 17 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT. 2003 LIMPOPO B B B B C NP03A3 CBLC3 CBLC4 CBLCS CBDC3 Fetalcgorno Greater Marnle Hall Groblersdal Greater Tubatse Sekhukhune Total: Sekhukhune Cross Boundary h B C NP01A I Maruleng CBDC4 Bohlabela Total: Eastern Municipalities B NP334 Ba-Phalaborw Total: Mopani Municipalities Total: Vhembe Municipalities B B B C NP311 NP343 NP3.14 DC34 I , B I NP35 1 NP35? NP.353 NP354 NP355 Lepelle-Nkumlpi DC35 B I C Mutale Thulamela M a h a d o Vhernbe District Municipality - - Bloub~~rg Aganang Molemole Polokwane Capricorn Disrrict Municipality Total: Capricorn Municipalities - Thaba;!irnbi NP361 NP361 R'P361 NP365 NP366 NP367 DC.36 Lephalale hlookppong Modiniolle Bela Bela Moga1;lkwena Municloalitv Warerberr Dlsrrlcr l B I C ~~ I I Total: LimDooo Municioalities ~~ 48 388 42 843 48 908 59 392 52 119 69 593 162807 183 753 204 573 16 723 9 607 7 600 37 455 13 031 35 713 19 266 11 367 43 487 14 974 26 799 120 161 124 942 13 818 16 386 4 192 9 707 8 IS2 1 1 015 12 437 3 305 1 5 1 1 6 773 24 365 5514 86641 22 062 13 138 10483 9048 41 987 16 732 29 937 140348 ~ ~~ 15 650 19 233 4 897 I O 297 8 9W 728 890 I 813 517 r YO6 ~~ I I - No. 48 24762 GOVERNMENT GAZETTE, 17 APRIL 2003 * Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 Category Number Municipality NORTH WEST ~~ T Column A 2003104 Allocation R’000 Colu Forward 2004/05 R’000 - nB - - stimates 200906 - - R’000 B B B B B C NW371 NW372 NW373 NW374 NW375 DC37 Moretele Madibeng Rustenburg Kgetlengrivier Moses Kotane Bojanala Platinum District Munici- pality 17 024 50 929 50 418 7 189 36 068 18 357 21 696 61 914 58 941 8 489 43 737 9 015 Total: Bojanala Platinum Municipalities 179 985 203 792 B B B B B C NW381 NW382 NW383 NW384 NW385 DC38 Setla-Kgobi Tswaing Mafikeng Ditsobotla Zeerut Central District Municipality 15 145 12 190 21 720 13 174 14 875 45 640 17 496 13 641 25 386 13 901 16 773 53 923 Total: Central Municipalities ~ ~~~ 122 743 141 121 B B B B B B C NW391 W 3 9 2 NW393 NW394 NW395 NM’396 DC39 Kagisano Naledi Marnusa Greater Taung Molopo Lekwa-Teemane Bophirima District Municipality Total: Bophirima Municipalities B B B B C NW401 NW402 NW403 W 4 0 4 DC40 Ventendorp Potchefstroom Klerksdorp Maquassi Hills Southern District Municioalitv 15 653 6 057 7 399 26 347 3 626 5 433 31 20F 95 72: 8 54t 13 63t 47 48: 11 82: 1 90’ 18 194 6 648 7 904 29 629 4 049 5 847 39 340 111 611 126 434 10 532 15 907 56 803 9 688 15 093 53 424 13 396 1210 Total: Southern Municipalities Total: North West Municipalities 83 381 92 810 98 449 481 83! 549 334 607 073 25 672 70 952 64 846 9 395 50 172 3 009 - - 224 047 20 333 15 234 29 607 14 901 19 04’2 59 027 - - 158 144 21 267 7 312 8 430 34 090 4 526 6 199 44 60! I 24762 50 No. Act No. 7, 2003 GOVERNMENT GAZElTE, 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 Category Number Municipality GAUTENG A A A B GT02bl B C Kungwini Metsweding CBLC2 CBDC2 Ekurhuleni Johannesburg. Tshwane Nokeag tsa Taemane 1 Total: Metsweding Municipalities 20 865 Midvaal B B B C GT421 GT422 GT423 DC42 Emfuleni Lesedi Sedibeng Dismct Municipality Total: Sedibeng Municipalities City Mogaie Randfontein Westonaria Merafong B GT41 I B GT412 B GT414 CBLC8 B C CBDC8 West I Total: West Rand Municipalities Total: Gauteng Municipalities Rand Total ColumnA I 2003/04 Allocation R’000 i:i;:: 158 737 Column B

1 ForwardEstimates 2004/05 I 2005/06 R’000 1 R’000 214 828 207 704 261 533 1 167 805 273 053 1 272 172 1 6 027 9229 3 953 19 209 53410 9 885 7 539 1 169 72 003 21 433 10 739 20621 23 054 1 971 7 349 10571 2 516 20 436 58 187 8 357 744 8 079 11 115 1671 60333 12 057 11 207 8 902 494 78 495 81 787 23 843 11 746 22 284 25 002 1 628 25 098 12 277 23 080 25 957 1640 759 015 820 475 850 816 6 343 478 National 7 077 546 7 698 179 52 No. 24762 - Act No. 7,2003 GOVERNMENT GAZETIE, 17 APRIL 2003 DIVISION OF REVENUE ACT. 2003 I - x 54 No. 24762 GOVERNMENT GAZElTE, 17 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 ' I I I I I I I I I I I I I I I I I 0 z 0 -!- 3 .- P ; a 1 Act No. 7,2003 DIVISION OF REVENUE A n , 2003 i Y ai v: k

58 No. 24763 Act No. 7,2003 GOVERNMENT GAZE'ITE, 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 P L 60 No. 24762 GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7, 2003 DIVISION OF REVENUE ACT, 2003 x .- J m 4 u . 61 No. 23762 GAZETTE. GOVERNMENT 17 APRIL 2003 Act No. 7, 2003 DIVISION OF REVENUE ACT. 2003 . 64 No. 24762 GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 U r- d m % W - P J 66 No. 24762 GOVERNMENT GAZETTE, 17 APRIL 2603 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 v l 8 m N 68 No. 24762 - Act No. 7,2003 GOVERNMENT GAZFITE, 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 8 h I I Q 2 :: m Q ? h m v) N L Q Q * 0 N 24762 70 No. GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7,2003 DIVISION OF REVENUE ACT, 2003 l l l l l l l l I I I I I I I I ~ l l l l l l l l I I I I I I I I I 0 0 2 l l 0 8 2 a v1 2 c J 72 No. 24162 - Act No. 7,2503 DIVISION OF REVENUE ACT, 2003 I f APRIL 2003 I I I 1 1 1 l 1 1 I I I 1 1 1 I 1 1 L E 74 No. 24162 GOVERNMENT GAZETTE, 17 APRIL 2003 Act No. 7:2003 DIVISION OF REVENUE ACT, 2003 ' I I 0 0 P p: 0 h d m Q\ m d m 00 m W m d N P 76 No. 24762 Act No. 7,2003 GOVERNMENT GAZETIE, 17 APRIL 2003 DIVISION OF REVENUE ACT, 2003 1 C 6 I 1 t