Division of Revenue Act 10 of 2014
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Government Gazette
REPUBLIC OF SOUTH AFRICA
Vol. 586 Cape Town 26 April 2014 No. 37595
THE PRESIDENCY No. 322 26 April 2014
It is hereby notified that the President has assented to the following Act, which is hereby published for general information:–
Act No. 10 of 2014: Division of Revenue Act, 2014.

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ACT To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2014/15 financial year, the determination of each province’s equitable share and allocations to provinces, local government and municipalities from national government’s share and the responsibilities of all three spheres pursuant to such division and allocations; and to provide for matters connected therewith.
PREAMBLE
WHEREAS section 214(1) of the Constitution of the Republic of South Africa, 1996, requires an Act of Parliament to provide for—
(a) the equitable division of revenue raised nationally among the national, provincial and local spheres of government;
(b) the determination of each province’s equitable share of the provincial share of that revenue; and
(c) any other allocations to provinces, local government or municipalities from the national government’s share of that revenue, and any conditions on which those allocations may be made;
WHEREAS section 7(3) of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), requires the introduction of the Division of Revenue Bill at the same time as the Appropriation Bill is introduced,
BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa,as follows:— ARRANGEMENT OF PROVISIONS OFACT
Sections
CHAPTER 1
INTERPRETATION AND OBJECTS OFACT
1. Interpretation 2. Objects of Act
CHAPTER 2
EQUITABLE SHARE ALLOCATIONS
3. Equitable division of revenue raised nationally among spheres of government 4. Equitable division of provincial share among provinces
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(English text signed by the President) (Assented to 25 April 2014)
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5. Equitable division of local government share among municipalities 6. Shortfalls and excess revenue
CHAPTER 3
CONDITIONALALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1
Conditional allocations
7. Conditional allocations to provinces 8. Conditional allocations to municipalities
Part 2
Duties of accounting officers in respect of Schedule 4 to 7 allocations
9. Duties of transferring national officer in respect of Schedule 4 allocations 10. Duties of transferring national officer in respect of Schedule 5 or 6 allocations 11. Duties of receiving officer in respect of Schedule 4 allocations 12. Duties of receiving officer in respect of Schedule 5 or 7 allocations 13. Duties of receiving officer in respect of infrastructure conditional allocations to
provinces 14. Duties of receiving officer in respect of infrastructure conditional allocations to
metropolitan municipalities 15. Duties in respect of annual financial statements and annual reports for 2014/15
Part 3
Matters relating to Schedule 4 to 7 allocations
16. Publication of allocations and frameworks 17. Expenditure in terms of purpose and subject to conditions 18. Withholding of allocations 19. Stopping of allocations 20. Reallocation of funds 21. Conversion of allocations 22. Unspent conditional allocations
CHAPTER 4
MATTERS RELATING TO ALLALLOCATIONS
23. Payment schedule 24. Amendment of payment schedule 25. Transfers made in error or fraudulently 26. New allocations during financial year and Schedule 7 allocations 27. Preparations for 2015/16 financial year and 2016/17 financial year 28. Transfers before commencement of Division of Revenue Act for 2015/16
financial year
CHAPTER 5
DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
29. Duties of municipalities
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30. Duties and powers of provincial treasuries 31. Duties and powers of National Treasury
CHAPTER 6
GENERAL
32. Allocations by public entities to provinces or municipalities 33. Liability for costs incurred in violation of principles of cooperative governance
and intergovernmental relations 34. Irregular expenditure 35. Financial misconduct 36. Delegations and assignments 37. Exemptions 38. Regulations 39. Repeal of laws 40. Short title and commencement
SCHEDULE 1
Equitable division of revenue raised nationally among the three spheres of government
SCHEDULE 2
Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund)
SCHEDULE 3
Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally
SCHEDULE 4
Part A
Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets
Part B
Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets
SCHEDULE 5
Part A
Specific purpose allocations to provinces
Part B
Specific purpose allocations to municipalities
SCHEDULE 6
Part A
Allocations-in-kind to provinces for designated special programmes
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Part B
Allocations-in-kind to municipalities for designated special programmes
SCHEDULE 7
Part A
Allocations to provinces for immediate disaster response
Part B
Allocations to municipalities for immediate disaster response
CHAPTER 1
INTERPRETATION AND OBJECTS OFACT
Interpretation
1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and—
‘‘accreditation’’means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public DepositsAct, 1984 (Act No. 46 of 1984); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; or (b) a municipality, the year ending 30 June; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘Human Settlements Development Grant’’ means the Human Settlements Development Grant referred to in Part A of Schedule 5; ‘‘Integrated City Development Grant’’ means the Integrated City Development Grant referred to in Part B of Schedule 4; ‘‘Integrated National Electrification Programme Grant’’ means the Integrated National Electrification Programme Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution;
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‘‘level one accreditation’’means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level three accreditation’’ means an executive assignment to administer all aspects, including financial administration, of national housing programmes; ‘‘level two accreditation’’ means accreditation to render full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘medium term expenditure framework’’ means a budgeting framework applied by the National Treasury which— (a) translates government policies and plans into a multi-year spending plan; and (b) promotes transparency, accountability and effective public financial manage-
ment; ‘‘metropolitan municipality’’ means a metropolitan municipality as defined in section 1 of the Municipal Structures Act; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘Municipal Structures Act’’means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘Municipal SystemsAct’’means the Local Government: Municipal SystemsAct, 2000 (Act No. 32 of 2000); ‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule; ‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of an equitable share or any conditional allocation
in terms of this Act to be transferred to a province or municipality in the 2014/15 financial year;
(b) the date on which each transfer must be paid; and (c) to whom, and to which bank account, each transfer must be paid; ‘‘prescribe’’ means prescribe by regulation in terms of section 38; ‘‘primary bank account’’ in relation to— (a) a province, means a bank account of the Provincial Revenue Fund, envisaged
in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; or
(b) a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act;
‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Mainte- nance Grant referred to in Part A of Schedule 4; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Infrastructure Grant’’means the Public Transport Infrastruc- ture Grant referred to in Part B of Schedule 5; ‘‘Public Transport Network Operations Grant’’ means the Public Transport Network Operations Grant referred to in Part B of Schedule 5; ‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant referred to in Part A of Schedule 4; ‘‘quarter’’ means, in relation to— (a) a national or provincial department, the period from—
(i) 1 April to 30 June; (ii) 1 July to 30 September;
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(iii) 1 October to 31 December; or (iv) 1 January to 31 March; or
(b) a municipality— (i) 1 July to 30 September; (ii) 1 October to 31 December; (iii) 1 January to 31 March; or (iv) 1 April to 30 June;
‘‘receiving officer’’ means, in relation to— (a) a Schedule 4, 5 or 7 allocation transferred to a province, the accounting officer
of the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; or
(b) a Schedule 4, 5 or 7 allocation transferred to a municipality, the accounting officer of the municipality;
‘‘receiving provincial department’’ in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; ‘‘Technical Secondary Schools Recapitalisation Grant’’ means the Technical Secondary Schools Recapitalisation Grant referred to in Part A of Schedule 5; ‘‘this Act’’ includes any framework or allocation published, or any regulation made, in terms of this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Development Grant referred to in Part B of Schedule 4.
(2) Any approval, certification, decision, determination, instruction, notification, notice or request in terms of this Act must be in writing.
Objects of Act
2. The objects of this Act are— (a) as required by section 214(1) of the Constitution, to provide for—
(i) the equitable division of revenue raised nationally among the three spheres of government;
(ii) the determination of each province’s equitable share of the provincial share of that revenue;
(iii) other allocations to provinces, local government or municipalities from the national government’s share of that revenue and conditions on which those allocations are made;
(b) to promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and
(c) promote transparency and accountability in the resource allocation process, by ensuring that all allocations, except Schedule 6 allocations, are reflected on the budgets of provinces and municipalities and the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities.
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CHAPTER 2
EQUITABLE SHARE ALLOCATIONS
Equitable division of revenue raised nationally among spheres of government
3. (1) Revenue raised nationally in respect of the 2014/15 financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1. (2)An envisaged division of revenue anticipated to be raised in respect of the 2015/16
financial year and the 2016/17 financial year, and which is subject to the provisions of the annual Division of RevenueActs for those financial years, is set out in Column B of Schedule 1.
Equitable division of provincial share among provinces
4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2014/15 financial year is set out in ColumnA of Schedule 2.
(2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) The National Treasury must transfer each province’s equitable share allocation
referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 23.
Equitable division of local government share among municipalities
5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the 2014/15 financial year is set out in Column A of Schedule 3.
(2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The National Treasury must transfer each municipality’s equitable share referred
to in subsection (1) to the primary bank account of the municipality in three transfers on 4 July 2014, 28 November 2014 and 20 March 2015, in accordance with the payment schedule determined in terms of section 23.
Shortfalls and excess revenue
6. (1) If the actual revenue raised nationally in respect of the 2014/15 financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. (2) If the actual revenue raised nationally in respect of the 2014/15 financial year
exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3)Aportion of national government’s equitable share or excess revenue envisaged in
subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to—
(a) national departments; or
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(b) provinces or municipalities, as a conditional or an unconditional allocation.
CHAPTER 3
CONDITIONALALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1
Conditional allocations
Conditional allocations to provinces
7. (1) Conditional allocations to provinces for the 2014/15 financial year from the national government’s share of revenue raised nationally are set out in—
(a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets;
(b) Part A of Schedule 5, specifying specific-purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for des-
ignated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific
provinces, that may be released to provinces to fund immediate disaster response.
(2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2015/16 financial year and the 2016/17 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1).
Conditional allocations to municipalities
8. (1) Conditional allocations to local government in respect of the 2014/15 financial year from the national government’s share of revenue raised nationally are set out in—
(a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets;
(b) Part B of Schedule 5, specifying specific-purpose allocations to municipali- ties;
(c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and
(d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities, that may be released to municipalities to fund immediate disaster response.
(2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the 2015/16 financial year and the 2016/17 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) If approved by the National Treasury after consultation with the national
Department of Transport, allocations for specific transport contracts for capital projects from the envisaged conditional allocations for the Public Transport Infrastructure Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the 2015/16 financial year and 2016/17 financial year.
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(4) (a) A municipality may only with the approval of the National Treasury pledge, offer as security or commit to a person or institution any envisaged conditional allocation to the municipality for the 2015/16 financial year and the 2016/17 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. (b) Before making a decision, the National Treasury must—
(i) notify the relevant transferring national officer of the approval sought by a municipality and that the officer may submit comment to the National Treasury regarding the approval sought, within five working days after notification or such longer period as the National Treasury may approve; and
(ii) consider any comment so submitted by the officer.
Part 2
Duties of accounting officers in respect of Schedule 4 to 7 allocations
Duties of transferring national officer in respect of Schedule 4 allocations
9. (1) The transferring national officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are—
(i) deposited only into the primary bank account of the relevant province or municipality; and
(ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19;
(b) monitor financial and non-financial performance information on programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework;
(c) monitor financial and non-financial performance information on the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan;
(d) comply with the applicable framework; (e) submit a monthly provincial report on infrastructure expenditure partially or
fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury;
(f) submit a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and
(g) evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury— (i) in respect of a provincial department, within four months after the end of
the 2014/15 financial year of the provincial department; and (ii) in respect of a municipality, within seven months after the end of the
2014/15 financial year of the municipality. (2) Any monitoring programme or system that is utilised to monitor financial and
non-financial performance information on a programme partially or fully funded by a Schedule 4 allocation must—
(a) be approved by the National Treasury; (b) not impose any excessive administrative responsibility on receiving officers
beyond the provision of standard management information;
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(c) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and
(d) support compliance with section 11(2). (3) A transferring national officer may only transfer the Urban Settlements
Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1).
Duties of transferring national officer in respect of Schedule 5 or 6 allocations
10. (1) The transferring national officer of a Schedule 5 or 6 allocation must— (a) not later than 14 days after this Act takes effect, certify to the National
Treasury that— (i) the frameworks are reasonable and do not impose excessive administra-
tive responsibility on receiving provincial departments and municipali- ties beyond the provision of standard management information;
(ii) any monitoring programme or system that is utilised is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and
(iii) in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year;
(b) in respect of Schedule 5 allocations— (i) transfer funds only after receipt of all information required to be
submitted by the receiving officer in terms of this Act and submission of all relevant information to the National Treasury;
(ii) transfer funds only in accordance with the payment schedule determined in terms of section 23; and
(iii) deposit funds only into the primary bank account of the relevant province or municipality; and
(c) ensure that all other provisions of this Act and the relevant framework for the transfer of the allocation are complied with.
(2) The transferring national officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. (3) A transferring national officer, who has not complied with subsection (1), must
transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(b), the
transferring national officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. (5) The transferring national officer of a Schedule 5 allocation to a municipality is
responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. (6) The transferring national officer of a Schedule 5 or 6 allocation must, as part of the
reporting envisaged in section 40(4)(c) of the Public Finance Management Act, submit information, in the format determined by the National Treasury, for the month in question, and for the 2014/15 financial year up to the end of that month, on—
(a) the amount of funds transferred to a province or municipality; (b) the amount of funds for any province or municipality withheld or stopped in
terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment;
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(c) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation;
(d) the actual expenditure incurred by the transferring national officer in respect of a Schedule 6 allocation;
(e) any matter or information that may be required by the relevant framework for the particular allocation; and
(f) such other matters as the National Treasury may determine. (7) A transferring national officer must submit to the National Treasury— (a) a monthly provincial report on infrastructure expenditure partially or fully
funded by the Health Facility Revitalisation Grant or Technical Secondary Schools Recapitalisation Grant within 30 days after the end of each month, in the format determined by the National Treasury; and
(b) a quarterly performance report of all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the relevant framework.
(8) The transferring national officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury—
(a) in respect of a provincial department, within four months after the end of the 2014/15 financial year of the provincial department; and
(b) in respect of a municipality, within seven months after the end of the 2014/15 financial year of the municipality.
(9) The transferring national officer for the Public Transport Infrastructure Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant to a metropolitan municipality—
(a) may only transfer the grant if the municipality has submitted a built environment performance plan in terms of section 14(1);
(b) must consider that built environment performance plan when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality.
(10) The transferring national officer for the Human Settlements Development Grant must—
(a) in consultation with the receiving officer and the National Treasury, determine the allocations for the 2014/15 financial year and the indicative allocations for the 2015/16 financial year and the 2016/17 financial year from the Human Settlements Development Grant for each municipality that has level one or two accreditation;
(b) submit the allocations and indicative allocations to the National Treasury not later than 28 days after this Act takes effect; and
(c) publish by notice in the Gazette the allocations and indicative allocations within 14 days after submission to the National Treasury.
Duties of receiving officer in respect of Schedule 4 allocations
11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the relevant framework for the Schedule 4 allocation; and (b) the manner in which the Schedule 4 allocation received from a transferring
national officer is allocated and spent. (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality—
(i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the Schedule 4 allocation is
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specifically and exclusively appropriated in that budget according to the purpose of the allocation; and
(ii) makes public, in terms of section 21A of the Municipal SystemsAct, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs;
(b) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2014, December 2014, March 2015 and June 2015, report to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant and the
Integrated City Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and
(ii) in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and
(c) within 30 days after the end of each quarter, report to the transferring national officer and the National Treasury— (i) in respect of the Urban Settlements Development Grant and the
Integrated City Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and
(ii) in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation.
(3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to the transferring national officer of the Urban Settlements Development Grant, Public Transport Infrastructure Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. (4) The receiving officer of a provincial department must submit to the relevant
provincial treasury and the transferring national officer— (a) as part of the report required in section 40(4)(c) of the Public Finance
Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation;
(b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and
(c) a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury.
(5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of
the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury within two months—
(a) in respect of a provincial department, after the end of the 2014/15 financial year of the provincial department; and
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(b) in respect of a municipality, after the end of the 2014/15 financial year of the municipality.
Duties of receiving officer in respect of Schedule 5 or 7 allocations
12. (1) The receiving officer of a Schedule 5 or 7 allocation must ensure compliance with the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation
transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public
Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring national officer;
(b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring national officer; and
(c) a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter to the transferring national officer and the relevant provincial treasury.
(3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2014/15 financial year up to the end of the month—
(a) the amount received by the province; (b) the amount of funds stopped or withheld in terms of section 18 or 19 and the
reason for the stopping or withholding; (c) the actual expenditure by the province in respect of Schedule 5 and 7
allocations; (d) the amount transferred to any national or provincial public entity to implement
a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme;
(e) the available figures regarding the expenditure by a public entity referred to in paragraph (d);
(f) the extent of compliance with thisAct and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting;
(g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties;
(h) any matter or information that may be determined in the framework for the allocation; and
(i) such other matters and information as the National Treasury may determine. (4)A report for a municipality in terms of subsection (2)(b)must set out for the month
in question and for the 2014/15 financial year up to the end of that month— (a) the amount received by the municipality; (b) the amount of funds stopped or withheld in terms of section 18 or 19 and the
reason for the stopping or withholding; (c) the extent of compliance with thisAct and with the conditions of the allocation
or part of the allocation provided for in its framework; (d) an explanation of any material problems experienced by the municipality
regarding an allocation which has been received and a summary of the steps taken to deal with such problems;
(e) any matters or information that may be determined in the framework for the allocation; and
(f) such other matter and information as the National Treasury may determine. (5) The receiving officer must evaluate the financial and non-financial performance of
the provincial department or municipality, as the case may be, in respect of programmes
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partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury within two months—
(a) in respect of a provincial department, after the end of the 2014/15 financial year of the provincial department; and
(b) in respect of a municipality, after the end of the 2014/15 financial year of the municipality.
(6) (a) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring national officer, publish in the Gazette within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2014/15 financial year, the 2015/16 financial and the 2016/17 financial year per municipality with level one or level two accreditation. (b) The planned expenditure must indicate the expenditure to be undertaken directly
by the province and transfers to each municipality.
Duties of receiving officer in respect of infrastructure conditional allocations to provinces
13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant or Provincial Roads Maintenance Grant must—
(a) provide the relevant provincial treasury with a list of all infrastructure projects for education, health and roads over the medium term expenditure framework for tabling in the provincial legislature with the provincial Appropriation Bill in the format determined by the National Treasury;
(b) within seven days after the tabling in the legislature, submit the list to the transferring national officer and the National Treasury; and
(c) submit to the transferring national officer, the relevant provincial treasury and the National Treasury any amendment to the list and the reason for the amendment and table the amended list with the provincial Adjustments Appropriation Bill.
(2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must—
(a) submit to the transferring national officer, relevant provincial treasury and the National Treasury, in the format and on the date determined by the National Treasury, a document which sets out the infrastructure delivery management system by indicating the roles and responsibilities of the relevant provincial departments regarding infrastructure delivery and is approved by the Executive Council of the province;
(b) on a quarterly basis, submit to the transferring national officer, relevant provincial treasury and the National Treasury, a report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department in a format determined by the National Treasury;
(c) report on all infrastructure expenditure partially or fully funded by the grant to the transferring national officer, relevant provincial treasury and the National Treasury in the format and on the date determined by the National Treasury;
(d) maintain a database of every contract that is partially or fully funded by the grant and, if the contract is above the specified tender value, ensure that it is recorded in the register of projects in terms of section 22(3) of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000);
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(e) ensure that infrastructure projects comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury; and
(f) within two months after the end of the 2014/15 financial year— (i) evaluate the financial and non-financial performance of the province in
respect of programmes partially or fully funded by the grant based on the infrastructure budget of the province; and
(ii) submit the evaluation to the transferring national officer, the relevant provincial treasury and the National Treasury.
Duties of receiving officer in respect of infrastructure conditional allocations to metropolitan municipalities
14. (1) The receiving officer of a metropolitan municipality must, by 30 May 2014, submit to the National Treasury a built environment performance plan that includes all projects partially or fully funded by—
(a) the Integrated City Development Grant, Urban Settlements Development Grant, Public Transport Infrastructure Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant; and
(b) money allocated for the Human Settlements Development Grant received from a national department or a province.
(2) The built environment performance plan, referred to in subsection (1), must— (a) be in the format determined by the National Treasury; (b) include the following information for each project for the period of the
medium term expenditure framework: (i) Project name; (ii) budgeted value of the project; (iii) sources of funding for the project; and (iv) location of the project with respect to the municipality’s integration
zones; and (c) be approved by its municipal council.
Duties in respect of annual financial statements and annual reports for 2014/15
15. (1) The 2014/15 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation—
(a) indicate the total amount of that allocation transferred to a province or municipality;
(b) indicate any transfer withheld or stopped in terms of section 18 or 19 in respect of each province or municipality and the reason for the withholding or stopping;
(c) indicate any reallocations by the National Treasury in terms of section 20; (d) certify that all transfers to a province or municipality were deposited into the
primary bank account of a province or municipality; and (e) indicate the funds, if any, utilised for the administration of the allocation by
the receiving officer. (2) The 2014/15 annual report of a national department responsible for transferring an
allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation indicate—
(a) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 18 or 19;
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(b) the extent that compliance with this Act by provinces or municipalities were monitored;
(c) the extent that the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act, and the steps taken to address the
non-compliance. (3) The 2014/15 financial statements of a provincial department responsible for
receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation—
(a) indicate the total amount of all allocations received; (b) indicate the total amount of actual expenditure on each Schedule 5 or 7
allocation; and (c) certify that all transfers of allocations in Schedules 4, 5 and 7 to the province
were deposited into the primary bank account of the province. (4) The 2014/15 annual report of a provincial department receiving an allocation in
Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) indicate the extent that the provincial department complied with this Act; (b) indicate the steps taken to address non-compliance with this Act; (c) indicate the extent that the allocation achieved its objectives and outputs; (d) contain any other information that may be specified in the framework for the
allocation; and (e) contain such other information as the National Treasury may determine.
(5) The 2014/15 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring national officers and
receiving officers report on conditional allocations to municipalities on a quarterly basis to facilitate the audit of the allocations for the 2014/15 financial year.
Part 3
Matters relating to Schedule 4 to 7 allocations
Publication of allocations and frameworks
16. (1) The National Treasury must, within 14 days after this Act takes effect, publish by notice in the Gazette—
(a) the conditional allocations per municipality for Part B of Schedule 5 allocations;
(b) the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and
(c) the framework for each conditional allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework or
amending an indicative conditional allocation for Schedule 6, published in terms of subsection (1), the National Treasury must—
(a) after consultation with or at the written request of a transferring national officer; and
(b) in the case of a proposed amendment of a framework, after submitting the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session,
by notice in the Gazette amend the affected allocation or framework. (3)An amendment in terms of subsection (2) takes effect on the date of publication of
the notice in the Gazette.
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Expenditure in terms of purpose and subject to conditions
17. (1) Despite anything to the contrary in any other legislation, an allocation referred to in Schedules 4 to 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) A receiving officer may not transfer any portion of a Schedule 5 allocation to any
other organ of state for the performance of a function to be funded by the allocation, unless before the transfer is made, the receiving officer and the organ of state agree to a payment schedule and the National Treasury approves the agreed payment schedule and—
(a) the transfer— (i) is approved in the budget for the receiving provincial department or
municipality; or (ii) if not so approved—
(aa) the receiving officer notifies the National Treasury that the purpose of the transfer is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the transfer; and
(bb) the National Treasury approves the transfer; or (b) the transfer is for the payment for services or goods procured in accordance
with the supply chain management policy or procurement policy of the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes.
(3) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring
national officer of the Department of Energy; (b) a water board, as defined in section 1 of theWater ServicesAct, 1997 (Act No.
108 of 1997), may receive funds directly from the transferring national officer of the Department of Water Affairs or the Department of Human Settlements.
(4) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2014, must, by the date determined by the National Treasury, comply with subsection (2) by—
(i) entering into a payment schedule; and (ii) submitting the payment schedule to the National Treasury for approval.
(b) If a municipality receives accreditation after 1 April 2014, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant to a municipality
with level three accreditation is withheld or stopped in terms of section 18 or 19, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 24. (5) If a function partially or fully funded by the Human Settlements Development
Grant is assigned by a province to a municipality having a level 3 accreditation, as envisaged in section 10 of the Municipal Systems Act—
(a) funds from that Grant for the province for the function must be stopped in terms of section 19 and reallocated in terms of section 20 to the municipality which has been assigned the function;
(b) any project or contract regarding the function must, if possible, be finalised by the province before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury;
(c) any project or contract regarding the function not finalised at the date at which the function is assigned, must be subjected to an external audit and the
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province and the municipality must enter into an agreement to cede to the municipality all contracts related to the function;
(d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2015 and will not be available in terms of section 30 of the Public Finance Management Act or section 29(6)(c);
(e) the receiving officer of the province must submit to the transferring national officer and the National Treasury a list of liabilities attached to the function, that were not transferred to the municipality, within seven days after the function is assigned to provide for the adjustment of the applicable allocations; and
(f) the receiving officer of a municipality assigned the function must, within one month from the date of the stopping of funds in terms of paragraph (a) confirm to the transferring national officer that the planned expenditure submitted by the receiving officer of the province in terms of section 12(6)(a) will be implemented by the municipality or submit revised planned expenditure.
(6) If a function is partially or fully funded by the Public Transport Operations Grant, is assigned by a province to a municipality, as envisaged in section 10 of Municipal Systems Act, subsection (5) applies with the necessary changes. (7) A project funded by the Human Settlements Development Grant that is initiated
after 1April 2014, must be implemented in terms of an agreement with the municipality and aligned to the allocations for the municipality in the applicable framework.
Withholding of allocations
18. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if—
(a) the province or municipality does not comply with any provision of this Act; (b) roll-overs of conditional allocations approved by the National Treasury in
terms of section 21 have not been spent; or (c) a satisfactory explanation is not given for significant under-expenditure on
previous transfers during the 2014/15 financial year. (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable
payment schedule approved in terms of section 23(3) until it is amended in terms of section 24. (3) The amount withheld in terms of this section in the case of the Health Professions
Training and Development Grant or the National Tertiary Services Grant listed in PartA of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring national officer must, at least seven working days before
withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer—
(i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation
should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in
respect of any conditional allocation to a municipality, also the provincial department responsible for local government.
(5) A notice envisaged in subsection (4) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 24. (6) (a) The National Treasury may instruct, or approve a request from, the transferring
national officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding will—
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(i) facilitate compliance with this Act; or (ii) minimise the risk of under-spending.
(b) When requesting the withholding of an allocation in terms of this subsection, a transferring national officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. (c) The transferring national officer must again comply with subsection (4) when the
National Treasury instructs or approves a request by the transferring national officer in terms of paragraph (a).
Stopping of allocations
19. (1) Despite section 18, the National Treasury may, in its discretion or on request of a transferring national officer or receiving officer, stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality—
(a) on the grounds of persistent and material non-compliance with this Act; (b) if the National Treasury anticipates that a province or municipality will
substantially underspend on the allocation, or any programme partially of fully funded by the allocation, in the 2014/15 financial year;
(c) for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act; or
(d) if a province implementing an infrastructure project does not comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury.
(2) The National Treasury must, before stopping an allocation in terms of subsection (1)(a), (b) or (d)—
(a) comply with the procedures in section 18(4)(a), and in respect of a municipality, also with section 38 of the Municipal Finance ManagementAct; and
(b) inform the relevant provincial treasury of its intention to stop the allocation. (3) The National Treasury must give notice in the Gazette of the stopping of an
allocation in terms of this section and include in the notice the effective date of, and reason for, the stopping. (4) (a) The National Treasury may, by notice in the Gazette, approve that an
allocation, or any portion thereof, stopped in terms of subsection (1)(a), (b) or (d), be utilised to meet any outstanding statutory or contractual financial commitment of the province or municipality in question. (b) The utilisation of funds envisaged in this subsection is a direct charge against the
National Revenue Fund.
Reallocation of funds
20. (1) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of section 19(1)(a), (b) or (d), the National Treasury may, after consultation with the transferring national officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent by the end of the 2014/15 financial year or the 2015/16 financial year.
(2) (a)When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(c), the National Treasury must, after consultation with the transferring national officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to the affected municipalities, on condition that the allocation must be spent by the end of the 2014/15 financial year or the 2015/16 financial year.
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(b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the notice in the Gazette in terms of subsection (3)(a) regarded as having been converted to an allocation in Part B of the same Schedule it appears before the re-allocation. (3) (a) The National Treasury must—
(i) give notice in the Gazette of a reallocation; and (ii) provide a copy of the notice to the transferring national officer and each
affected receiving officer. (b) The reallocation of an allocation or a portion thereof on condition that it must be
spent by the end of the 2015/16 financial year, must be regarded as a roll-over approved by the National Treasury in terms of section 22(2), and any regulations or instructions regarding the process for roll-overs, made or issued in terms of section 76 of the Public Finance Management Act, do not apply. (4) (a) When an intervention in terms of section 100 or 139 of the Constitution or
section 137, 139 or 150 of the Municipal Finance Management Act takes place, the National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise in relation to—
(i) section 100 of the Constitution, the transferring national officer to spend an allocation stopped in terms of section 19 on behalf of the relevant province;
(ii) section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 19 of this Act on behalf of the relevant municipality; or
(iii) section 150 of the Municipal Finance Management Act, the relevant transferring national officer to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality.
(b) An allocation that is spent by the transferring national officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (5) (a) If it is unlikely that a conditional allocation related to infrastructure in
Schedule 4, 5 or 6, or a portion thereof, will be spent by the end of the 2014/15 financial year, the National Treasury may, after consultation with the transferring national officer and the national department responsible for local government, authorise that any part of the likely unspent portion of the allocation be reallocated to pay for the reconstruction and rehabilitation of infrastructure damage caused by a disaster. (b) The reallocated funds must be utilised in the 2014/15 financial year and for the
same conditional allocation and the same province or municipality to which the allocation was originally made. (c) The transferring national officer must determine the conditions for spending the
reallocated funds, after consultation with the national department responsible for local government and with the approval of the National Treasury.
Conversion of allocations
21. (1) If satisfied that— (a) the conversion will prevent under-expenditure or improve the level of service
delivery in respect of the allocation in question; and (b) the affected national or provincial department or municipality has demon-
strated the capacity to implement projects, the National Treasury may, in its discretion after consultation with the relevant transferring national officer or at the request of the transferring national officer or the affected receiving officer, convert any portion of—
(i) an allocation listed in Part B of Schedule 4 or 5 to one listed in Part B of Schedule 6;
(ii) an allocation listed in Part B of Schedule 6 to one listed in Part B of Schedule 5;
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(iii) the School Infrastructure Backlogs Grant to the Education Infrastructure Grant;
(iv) the National Health Grant listed in Part A of Schedule 6 to the Health Facility Revitalisation Grant or the National Health Insurance Grant listed in Part A of Schedule 5;
(v) the Public Transport Infrastructure Grant to the Public Transport Network Operations Grant;
(vi) the Public Transport Network Operations Grant to the Public Transport Infrastructure Grant; or
(vii) the Human Settlements Development Grant listed in Part A of Schedule 6 to the Human Settlements Development Grant listed in Part A of Schedule 5.
(2) Any portion of an allocation converted in terms of subsection (1) must be utilised for the same province or municipality to which the allocation was originally made. (3) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1); and (b) provide a copy of the notice to the transferring national officer and each
affected receiving officer. (4) A conversion in terms of subsection (1) takes effect on the date of publication of
the notice in terms of subsection (3)(a).
Unspent conditional allocations
22. (1) Despite anything to the contrary in the Public Finance ManagementAct or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the 2014/15 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring national officer,
receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2015/16 financial year if the unspent funds are committed to identifiable projects. (3) (a) The receiving officer must ensure that any funds that must revert to the
National Revenue Fund in terms of subsection (1), are paid into that Fund by the date determined by the National Treasury.
(b) The receiving officer must— (i) in the case of a provincial department, request the roll-over of unspent funds
through its provincial treasury; and (ii) inform the transferring national officer of all processes regarding the request.
(4) The National Treasury may, subject to subsection (5), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), not paid into that Fund by the date determined in terms of subsection (3)(a)—
(a) in the case of a province, against future advances for conditional allocations to that province; or
(b) in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality.
(5) Before any funds are offset in terms of subsection (4), the National Treasury must give the relevant transferring national officer, province or municipality—
(a) notice of the intention to offset amounts against future advances for allocations, the intended amount to be offset against allocations and the reasons for the offsetting; and
(b) an opportunity, within 14 days of receipt of the notice, to—
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(i) submit written representations and other written proof that the allocation, or a portion thereof, was either spent in terms of the relevant framework or is committed to identifiable projects;
(ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be paid into the National Revenue Fund; and
(iii) propose an alternative payment schedule in terms of which the unspent allocations will be paid into the National Revenue Fund.
CHAPTER 4
MATTERS RELATING TO ALLALLOCATIONS
Payment schedule
23. (1) (a) The National Treasury must, after consultation with the accounting officer of the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation.
(b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may, for cash management purposes
relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in terms of the payment schedule. (d) Any advances in terms of paragraph (c) must be offset against transfers to the
province which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the accounting officer of
the national department responsible for local government, determine the payment schedule for the transfer of a municipality’s equitable share allocation. (b) Despite paragraph (a), National Treasury may approve a request or direct that the
equitable share or a portion of the equitable share which has not yet fallen due for transfer in terms of the payment schedule, be advanced to a municipality—
(i) after consultation with the accounting officer of the national department responsible for local government;
(ii) for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and
(iii) on such conditions as it may determine. (c) Any advances in terms of paragraph (b) must be offset against transfers to the
municipality which would otherwise become due in terms of the payment schedule. (3) (a) Subject to section 28(1), the National Treasury must, within 14 days after this
Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring national officer of a Schedule 4 or 5 allocation must submit a
payment schedule to the National Treasury for approval before the first transfer is made. (c) Before the submission of a payment schedule in terms of paragraph (b), the
transferring national officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring national officer of a Schedule 4 or 5 allocation must provide the
receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof.
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(5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality.
Amendment of payment schedule
24. (1) (a) Subject to subsection (2), a transferring national officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 18 or 19, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended
payment schedule. (2) For purposes of better debt and cash-flow management or addressing financial
mismanagement or financial misconduct or slow or accelerated expenditure, the National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 3, 4 or 5, after notifying, in the case of—
(a) an allocation to a province, the accounting officer of the provincial treasury in question;
(b) an allocation to a municipality, the accounting officer of the national department responsible for local government;
(c) a Schedule 4 or 5 allocation, the relevant transferring national officer. (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take
into account— (a) the monthly expenditure commitments of provinces or municipalities; (b) the revenue at the disposal of provinces or municipalities; and (c) the minimisation of risk and debt servicing costs for all three spheres of
government. (4) The transferring national officer must immediately inform the receiving officer of
any amendment to a payment schedule in terms of subsection (1) or (2).
Transfers made in error or fraudulently
25. (1) Despite anything to the contrary in any legislation, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) The responsible transferring national officer must, without delay, recover an
overpayment referred to subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2)
be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule.
New allocations during financial year and Schedule 7 allocations
26. (1) If further allocations are made to provinces or municipalities, as envisaged in terms of section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable—
(a) amend any allocation or framework published in terms of section 16(1), as amended in terms of section 16(2);
(b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or
(c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation.
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(2) Section 16(2) and (3) applies with the necessary changes to allocations and frameworks published in terms of subsection (1). (3) (a) The transferring national officer may, with the approval of the National
Treasury, transfer a Schedule 7 allocation to a province or municipality within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act, 2002 (Act No. 57 of 2002). (b) The transferring national officer must notify the relevant provincial treasury and
the National Treasury within 14 days of a transfer of a Schedule 7 allocation to a province or municipality. (c) The National Treasury must publish a Schedule 7 allocation by notice in the
Gazette within 21 days after being notified in terms of paragraph (b). (d) A Schedule 7 allocation transferred to a province or municipality must be
appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation.
Preparations for 2015/16 financial year and 2016/17 financial year
27. (1) (a)Acategory C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2015/16 financial year and the 2016/17 financial year as set out in Column B of the Schedules to this Act, by 2 October 2014—
(i) agree on the provisional allocations and the projects to be funded from those allocations in the 2015/16 financial year and the 2016/17 financial year with each category B municipality within the category C municipality’s area of jurisdiction; and
(ii) submit to the transferring national officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality.
(b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring national officer to facilitate agreement. (c) The transferring national officer must take all necessary steps to facilitate
agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be
published in terms of section 30(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category
B municipality on the provisional allocations and projects referred to in paragraph (a) before 2 October 2014, the National Treasury may determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring national officer. (f) (i) The transferring national officer must submit the final allocations based on the
provisional allocations referred to in paragraph (a)(i) and (ii) and (e) to the National Treasury by 5 December 2014. (ii) If the transferring national officer fails to submit the allocations referred to in
subparagraph (i) by 5 December 2014, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2015/16 financial year. (2) (a) The transferring national officer of a conditional allocation, using the
indicative conditional allocations for the 2015/16 financial year and the 2016/17 financial year as set out in Column B of the affected Schedules to this Act, must, by 2 October 2014, submit to the National Treasury for approval—
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(i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2015/16 financial year;
(ii) any amendments to the indicative allocations for each province or municipal- ity set out in Column B of the affected Schedules in respect of existing conditional allocations; and
(iii) the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury.
(b) Any proposed amendment or adjustment for the 2015/16 financial year of the allocation criteria of an existing conditional allocation must be agreed with the National Treasury before the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii).
(c) If the transferring national officer fails to comply with paragraph (a) by 2 October 2014, the National Treasury may determine—
(i) the provisional allocations in paragraph (a)(i); (ii) any amendments to the indicative allocations contemplated in paragraph
(a)(ii); and (iii) the draft frameworks for the allocations referred to in paragraph (a)(iii), and
submit the information to the affected provinces or municipalities. (d) (i) The transferring national officer must, under his or her signature, submit the
final allocations and frameworks based on the provisional allocations and frameworks referred to in paragraph (a)(i) and (ii) to the National Treasury by 5 December 2014.
(ii) The transferring national officer may in writing delegate to an employee of his or her department the signing off envisaged in subparagraph (i), and, in the event of such delegation, a copy of the written delegation must accompany the allocations and frameworks submitted in terms of subparagraph (i). (iii) If the transferring national officer fails to submit the allocations and frameworks
referred to in subparagraph (i) by 5 December 2014, the National Treasury may determine the appropriate allocations and frameworks taking into consideration the indicative allocations for the 2015/16 financial year. (3) The National Treasury may instruct transferring national officers, accounting
officers of the provincial treasuries and receiving officers to submit to it such plans and information for any conditional allocation as it may determine at specified times before the start of the 2015/16 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility
Revitalisation Grant in the 2015/16 financial year, the accounting officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring national officer, the relevant provincial treasury and the National Treasury—
(i) approved project proposals for all projects in the planning stage in the 2015/16 financial year and 2016/17 financial year; and
(ii) approved concept reports for all projects in the design or construction stage in the 2015/16 financial year.
(b) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2016/17 financial year, the accounting officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring national officer, the relevant provincial treasury and the National Treasury—
(i) a user asset management plan for all infrastructure programmes for a period of at least 10 years; and
(ii) an infrastructure programme management plan including at least a construc- tion procurement strategy for infrastructure programmes or projects envis- aged to commence within the period for the medium term expenditure framework.
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(c)The National Treasury must notify the transferring national officer and the affected provincial departments which infrastructure programmes and projects it will propose for full or partial funding through the grant in the financial years in question.
Transfers before commencement of Division of Revenue Act for 2015/16 financial year
28. (1) Despite sections 3(2), 7(2) and 8(2), if the Division of Revenue Act for the 2015/16 financial year has not commenced before or on 1 April 2015, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of section 3(1), 7(1) or 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. (2) If an amount of an allocation, made in terms of section 7(1) or 8(1), is transferred
in terms of subsection (1), the amount is, with the necessary changes, subject to the applicable framework for the 2014/15 financial year and the other requirements of this Act as if it is an amount of an allocation for the 2014/15 financial year.
CHAPTER 5
DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
Duties of municipalities
29. (1) (a) In addition to the requirements of the Municipal Finance ManagementAct, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2014/15 financial year, the 2015/16 financial year and the 2016/17 financial year, except if submitted in terms of any other legislation before the end of the 10 day period. (b) The budget must indicate all allocations from its equitable share and conditional
allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before
implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function
currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that—
(a) the category C municipality retains the function in terms of the Municipal Structures Act; and
(b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category Cmunicipality has not been concluded.
(4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without—
(a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or
(b) obtaining authorisation to perform the function in terms of the Municipal Structures Act.
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(5) (a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of the financial year. (b) A category C municipality must make transfers in accordance with the payment
schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C
municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to—
(i) make allocations referred to in subsection (1)(b); (ii) reach an agreement envisaged in subsection (2); or (iii) submit a payment schedule in accordance with subsection (5)(a).
(b) Sections 18(4) and 19(2), (3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding or stopping of an allocation in accordance with paragraph (a).
(c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring national officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation will be spent by the end of the 2014/15 financial year or the 2015/16 financial year.
(7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance ManagementAct, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. (8) A municipality with a level three accreditation for the Human Settlements
Development Grant must— (a) ensure that it reports on financial and non-financial performance related to the
requirements specified in the relevant framework; and (b) submit the reports to the receiving officer, the transferring national officer and
the National Treasury.
Duties and powers of provincial treasuries
30. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to the province separately in the appropriation Bill of the province. (2) (a) A provincial treasury must, on the same day that its budget is tabled in the
provincial legislature, or a date not later than 14 days after thisAct takes effect, approved by the National Treasury, publish by notice in the Gazette—
(i) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds;
(ii) the indicative allocation to be made per school and per hospital in the province;
(iii) the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in PartAof Schedule 5 on behalf of a province or for assistance provided to the province in implementing such a programme;
(iv) the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2015/16 financial year and the 2016/17 financial year;
(v) the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs; and
(vi) the budget of each school and each hospital in a format determined by the National Treasury.
(b) The allocations and budgets referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect.
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(c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets by notice in the Gazette within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in
accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (2).
(b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published by notice in the Gazette not later than 14 February 2015 and takes effect on the date of the publication. (4)A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c)
of the Public Finance Management Act, in the format determined by the National Treasury, report on—
(a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up
to the end of that month; and (c) actual transfers made by the province to municipalities and public entities, and
actual expenditure by municipalities and public entities on such allocations, based on the latest information available from municipalities and public entities at the time of reporting.
(5) (a) A provincial treasury must— (i) ensure that a payment schedule is agreed between each provincial department
and receiving institution envisaged in subsection (2)(a); (ii) ensure that transfers are made promptly to the relevant receiving officer in
terms of the agreed payment schedule; and (iii) submit the payment schedules to the National Treasury within 14 days after
this Act takes effect. (b) If a provincial department and receiving institution do not agree to a payment
schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring national officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the
relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons within three working days as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer
or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. (8) On receipt of a request in terms of subsection (7), the National Treasury must— (a) consult the transferring national officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as
to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide
reasons to the receiving officer confirming why the provincial treasury was correct in not making the transfer; and
(d) advise the provincial treasury and the receiving officer as to what steps must be taken to ensure the transfer.
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Duties and powers of National Treasury
31. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring national officers containing the details of the primary bank accounts of each province and municipality.
(2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 26. (3) The National Treasury may, in any report it publishes that aggregates statements
published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act.
CHAPTER 6
GENERAL
Allocations by public entities to provinces or municipalities
32. The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation must disclose in its financial statements the purpose and amount thereof.
Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations
33. (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) If 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 the
applicable procedures in the Public Finance Management Act or the Municipal Finance Management Act, be recovered without delay from the person who caused the organ of state not to comply with subsection (1).
Irregular expenditure
34. The following transfers must be regarded as irregular expenditure in terms of the Public Finance ManagementAct or the Municipal Finance ManagementAct, as the case may be:
(a) A transfer prohibited in terms of section 17(2); (b) a transfer by a transferring national officer to a bank account of a province or
municipality that is not the primary bank account; (c) a transfer envisaged in section 25(1); or (d) a transfer made or expenditure of an allocation in contravention of this Act.
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Financial misconduct
35. (1) Despite anything to the contrary in any other legislation, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct.
(2) Section 84 of the Public Finance ManagementAct or section 171 of the Municipal Finance ManagementAct, as the case may be, applies in respect of financial misconduct envisaged in subsection (1).
Delegations and assignments
36. (1) The Minister may, in writing, delegate any of the powers entrusted to, and assign any of the duties imposed on, the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National
Treasury— (a) is subject to any limitations or conditions that the Minister may impose; (b) may authorise that official to subdelegate, in writing, the delegated power or
assigned duty to any other official of the National Treasury; 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. (3) The Minister may vary or revoke any decision taken by an official as a result of a
delegation, subject to any rights that may have vested as a consequence of the decision. (4) (a)AMember of the Executive Council responsible for finance in a province may,
in writing, delegate any power entrusted to, and assign any duty imposed on, the provincial treasury in terms of this Act, to an official of the provincial treasury. (b) Subsections (2) and (3) apply with the necessary changes to a delegation or
assignment in terms of paragraph (a).
Exemptions
37. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 38 or a condition imposed in terms of this Act.
(2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition—
(a) cannot be implemented in practice; (b) impede the achievement of any object of this Act; or (c) undermines the financial viability of the affected national or provincial
department or municipality. (3) Any departure approved in terms of subsection (1) must set out the period and
conditions of the departure, if any, and must be published by notice in the Gazette.
Regulations
38. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; or (b) any ancillary or incidental administrative or procedural matter that it is
necessary to prescribe for the proper implementation or administration of this Act.
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Repeal of laws
39. (1) Subject to subsection (2)— (a) the Division of RevenueAct, 2013 (Act No. 2 of 2013), except sections 16 and
26; and (b) the Division of Revenue Amendment Act, 2013 (Act No. 29 of 2013), is
hereby repealed. (2) The repeal of the Division of Revenue Act, 2013, does not affect— (a) any duty to be performed in terms of that Act after the end of the 2014/15
financial year; and (b) any obligation set out in that Act, the execution of which is still outstanding.
Short title and commencement
40. This Act is called the Division of Revenue Act, 2014, and takes effect on 1 April 2014 or the date of publication in the Gazette, whichever is the later date.
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SCHEDULE 1
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
National1,2 735 604 179 794 415 136 858 716 824 Provincial 362 468 075 387 967 462 412 038 815 Local 44 490 145 50 207 698 52 868 706 TOTAL 1 142 562 399 1 232 590 296 1 323 624 345 1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs and the contingency reserve 2. The direct charges for the provincial equitable share are netted out
SCHEDULE 2
Column A Column B Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Eastern Cape 52 154 185 55 389 093 57 876 235 Free State 20 883 346 22 223 230 23 158 399 Gauteng 68 672 720 74 214 209 80 243 782 KwaZulu-Natal 78 138 477 83 347 554 87 887 479 Limpopo 43 274 194 46 108 942 48 621 896 Mpumalanga 29 354 919 31 448 977 33 727 900 Northern Cape 9 651 945 10 276 650 10 941 191 North West 24 706 979 26 527 825 28 385 986 Western Cape 35 631 310 38 430 982 41 195 947 TOTAL 362 468 075 387 967 462 412 038 815
EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT
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 2014/15 Allocation
Spheres of Government 2014/15 Allocation
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SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
EASTERN CAPE
A BUF Buffalo City 656 674 653 273 641 160 A NMA Nelson Mandela Bay 761 606 771 725 785 837
B EC101 Camdeboo 40 950 43 380 43 906 B EC102 Blue Crane Route 42 429 44 635 44 191 B EC103 Ikwezi 18 211 20 719 21 114 B EC104 Makana 72 184 75 677 76 030 B EC105 Ndlambe 64 894 72 961 76 514 B EC106 Sundays River Valley 46 351 55 166 59 358 B EC107 Baviaans 20 481 23 535 24 202 B EC108 Kouga 66 129 81 630 91 004 B EC109 Kou-Kamma 33 884 37 570 39 380 C DC10 Cacadu District Municipality 80 008 86 220 88 260 Total: Cacadu Municipalities 485 521 541 493 563 959
B EC121 Mbhashe 162 715 209 526 211 432 B EC122 Mnquma 191 206 234 322 233 214 B EC123 Great Kei 36 762 42 276 41 659 B EC124 Amahlathi 105 384 124 108 121 899 B EC126 Ngqushwa 71 805 82 952 81 457 B EC127 Nkonkobe 106 485 130 370 129 803 B EC128 Nxuba 23 789 26 569 26 266 C DC12 Amathole District Municipality 663 551 699 665 741 553 Total: Amatole Municipalities 1 361 697 1 549 788 1 587 283
B EC131 Inxuba Yethemba 40 564 40 812 38 419 B EC132 Tsolwana 31 320 38 783 39 422 B EC133 Inkwanca 21 231 25 082 25 314 B EC134 Lukhanji 118 301 127 277 125 368 B EC135 Intsika Yethu 115 999 146 291 147 367 B EC136 Emalahleni 92 038 116 794 118 123 B EC137 Engcobo 103 995 134 274 135 782 B EC138 Sakhisizwe 48 625 59 556 59 591 C DC13 Chris Hani District Municipality 413 744 446 891 479 451 Total: Chris Hani Municipalities 985 817 1 135 760 1 168 837
B EC141 Elundini 101 878 132 254 134 621 B EC142 Senqu 110 942 135 923 136 091 B EC143 Maletswai 25 392 27 431 27 599 B EC144 Gariep 26 296 27 589 26 766 C DC14 Joe Gqabi District Municipality 194 848 213 968 229 780 Total: Joe Gqabi Municipalities 459 356 537 165 554 857
B EC153 Ngquza Hill 153 542 200 006 202 325 B EC154 Port St Johns 93 453 120 820 122 183 B EC155 Nyandeni 169 496 216 524 218 793 B EC156 Mhlontlo 127 895 159 395 158 578 B EC157 King Sabata Dalindyebo 206 246 250 585 254 143 C DC15 O.R. Tambo District Municipality 552 334 622 004 673 550 Total: O.R. Tambo Municipalities 1 302 966 1 569 334 1 629 572
B EC441 Matatiele 138 979 176 035 176 741 B EC442 Umzimvubu 136 168 169 714 168 943 B EC443 Mbizana 145 251 181 912 181 688 B EC152 Ntabankulu 79 930 99 000 98 423 C DC44 Alfred Nzo District Municipality 344 812 372 946 396 351 Total: Alfred Nzo Municipalities 845 140 999 607 1 022 146
Total: Eastern Cape Municipalities 6 858 777 7 758 145 7 953 651
Number Municipality 2014/15Allocation
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SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
FREE STATE
A MAN Mangaung 603 581 594 328 586 994
B FS161 Letsemeng 50 185 49 845 47 031 B FS162 Kopanong 82 502 78 397 70 209 B FS163 Mohokare 52 966 54 825 53 784 B FS171 Naledi 39 311 40 935 40 215 C DC16 Xhariep District Municipality 27 876 30 784 31 295 Total: Xhariep Municipalities 252 840 254 786 242 534
B FS181 Masilonyana 84 850 88 282 86 079 B FS182 Tokologo 43 895 44 749 43 070 B FS183 Tswelopele 62 071 62 467 58 962 B FS184 Matjhabeng 416 018 401 882 376 369 B FS185 Nala 126 199 120 751 108 164 C DC18 Lejweleputswa District Municipality 104 747 110 512 112 236 Total: Lejweleputswa Municipalities 837 780 828 643 784 880
B FS191 Setsoto 165 381 166 155 157 681 B FS192 Dihlabeng 131 369 132 147 129 132 B FS193 Nketoana 79 011 80 443 77 909 B FS194 Maluti-a-Phofung 392 154 450 848 465 695 B FS195 Phumelela 58 325 60 252 58 855 B FS196 Mantsopa 67 921 69 105 66 730 C DC19 Thabo Mofutsanyana District Municipality 86 946 97 079 98 845 Total: Thabo Mofutsanyana Municipalities 981 107 1 056 029 1 054 847
B FS201 Moqhaka 167 294 169 819 165 644 B FS203 Ngwathe 160 231 165 946 163 623 B FS204 Metsimaholo 107 542 115 040 123 386 B FS205 Mafube 76 678 78 521 76 194 C DC20 Fezile Dabi District Municipality 137 551 140 157 142 149 Total: Fezile Dabi Municipalities 649 296 669 483 670 996
Total: Free State Municipalities 3 324 604 3 403 269 3 340 251
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SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
GAUTENG
A EKU Ekurhuleni 2 042 951 2 173 369 2 374 368 A JHB City of Johannesburg 2 534 723 2 846 914 3 186 449 A TSH City of Tshwane 1 375 518 1 642 734 1 877 110
B GT421 Emfuleni 602 144 599 185 594 434 B GT422 Midvaal 60 716 67 900 76 071 B GT423 Lesedi 71 665 82 464 91 357 C DC42 Sedibeng District Municipality 239 539 245 811 250 937 Total: Sedibeng Municipalities 974 064 995 360 1 012 799
B GT481 Mogale City 238 641 257 793 285 003 B GT482 Randfontein 100 395 103 247 106 247 B GT483 Westonaria 113 718 126 795 135 725 B GT484 Merafong City 175 979 167 895 158 179 C DC48 West Rand District Municipality 178 344 184 922 189 029 Total: West Rand Municipalities 807 077 840 652 874 183
Total: Gauteng Municipalities 7 734 333 8 499 029 9 324 909
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SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
KWAZULU-NATAL
A ETH eThekwini 1 990 048 2 097 814 2 244 029
B KZN211 Vulamehlo 48 657 62 344 62 761 B KZN212 uMmdoni 43 638 60 153 63 794 B KZN213 Umzumbe 105 320 127 211 125 847 B KZN214 uMuziwabantu 59 072 75 863 77 049 B KZN215 Ezinqoleni 34 499 43 308 43 775 B KZN216 Hibiscus Coast 103 406 124 645 130 213 C DC21 Ugu District Municipality 319 564 361 255 394 223 Total: Ugu Municipalities 714 156 854 779 897 662
B KZN221 uMshwathi 69 377 84 554 85 689 B KZN222 uMngeni 40 229 43 747 46 376 B KZN223 Mpofana 24 807 27 416 27 516 B KZN224 Impendle 28 057 32 796 32 722 B KZN225 Msunduzi 373 541 392 761 413 174 B KZN226 Mkhambathini 39 424 51 162 52 458 B KZN227 Richmond 41 243 53 925 55 874 C DC22 Umgungundlovu District Municipality 366 806 397 401 430 258 Total: Umgungundlovu Municipalities 983 484 1 083 762 1 144 067
B KZN232 Emnambithi/Ladysmith 118 419 129 021 129 037 B KZN233 Indaka 67 255 75 582 74 021 B KZN234 Umtshezi 39 294 49 735 52 011 B KZN235 Okhahlamba 79 269 98 010 97 758 B KZN236 Imbabazane 73 871 84 625 82 895 C DC23 Uthukela District Municipality 286 962 305 091 324 220 Total:Uthukela Municipalities 665 070 742 064 759 942
B KZN241 Endumeni 37 042 40 991 41 713 B KZN242 Nquthu 92 161 115 441 115 392 B KZN244 Msinga 100 755 133 749 136 793 B KZN245 Umvoti 62 571 84 593 88 553 C DC24 Umzinyathi District Municipality 213 364 239 080 259 675 Total: Umzinyathi Municipalities 505 893 613 854 642 126
B KZN252 Newcastle 284 747 296 709 296 695 B KZN253 Emadlangeni 17 467 21 011 21 210 B KZ254 Dannhauser 60 118 74 058 73 979 C DC25 Amajuba District Municipality 112 385 120 708 128 382 Total: Amajuba Municipalities 474 717 512 486 520 266
72
74 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
B KZN261 eDumbe 46 398 57 334 57 569 B KZN262 uPhongolo 76 982 96 330 97 415 B KZN263 Abaqulusi 95 434 113 865 115 440 B KZN265 Nongoma 96 234 123 456 123 752 B KZN266 Ulundi 101 284 127 757 126 931 C DC26 Zululand District Municipality 297 420 321 220 343 697 Total: Zululand Municipalities 713 752 839 962 864 804
B KZN271 Umhlabuyalingana 87 707 120 673 124 992 B KZN272 Jozini 103 677 136 083 138 265 B KZN273 The Big Five False Bay 22 485 30 910 32 405 B KZN274 Hlabisa 37 118 49 131 50 132 B KZN275 Mtubatuba 81 379 116 105 121 442 C DC27 Umkhanyakude District Municipality 226 251 263 765 290 128 Total: Umkhanyakude Municipalities 558 617 716 667 757 364
B KZN281 Mfolozi 67 439 93 409 96 596 B KZN282 uMhlathuze 204 800 227 883 241 990 B KZN283 Ntambanana 30 881 42 192 42 364 B KZN284 uMlalazi 110 939 144 684 147 228 B KZN285 Mthonjaneni 31 674 38 660 38 773 B KZN286 Nkandla 65 977 82 543 82 178 C DC28 uThungulu District Municipality 382 129 409 286 442 161 Total: Uthungulu Municipalities 893 839 1 038 657 1 091 290
B KZN291 Mandeni 90 414 118 527 122 464 B KZN292 KwaDukuza 87 677 103 813 112 289 B KZN293 Ndwedwe 82 803 109 350 110 993 B KZN294 Maphumulo 61 091 74 554 74 142 C DC29 iLembe District Municipality 290 468 336 439 372 497 Total: iLembe Municipalities 612 453 742 683 792 385
B KZN431 Ingwe 66 031 82 678 83 187 B KZN432 Kwa Sani 13 627 15 136 15 086 B KZN433 Greater Kokstad 47 616 47 323 43 451 B KZN434 Ubuhlebezwe 66 977 85 018 85 758 B KZN435 Umzimkhulu 116 142 150 282 152 963 C DC43 Harry Gwala District Municipality 230 622 245 003 259 532 Total: Sisonke Municipalities 541 015 625 440 639 977
Total: KwaZulu-Natal Municipalities 8 653 044 9 868 168 10 353 912
74
76 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
LIMPOPO
B LIM331 Greater Giyani 173 816 221 802 225 314 B LIM332 Greater Letaba 167 589 208 754 210 859 B LIM333 Greater Tzaneen 235 717 288 119 294 096 B LIM334 Ba-Phalaborwa 83 256 107 603 111 219 B LIM335 Maruleng 71 904 92 648 94 652 C DC33 Mopani District Municipality 561 080 631 427 691 597 Total: Mopani Municipalities 1 293 362 1 550 353 1 627 737
B LIM341 Musina 38 966 47 620 51 063 B LIM342 Mutale 64 971 88 793 92 164 B LIM343 Thulamela 338 467 432 118 443 807 B LIM344 Makhado 287 643 354 049 361 478 C DC34 Vhembe District Municipality 592 795 681 139 750 765 Total: Vhembe Municipalities 1 322 842 1 603 719 1 699 277
B LIM351 Blouberg 117 073 147 530 148 949 B LIM352 Aganang 98 119 123 182 123 637 B LIM353 Molemole 89 014 106 570 106 230 B LIM354 Polokwane 455 799 520 607 567 041 B LIM355 Lepelle-Nkumpi 161 207 204 682 206 840 C DC35 Capricorn District Municipality 465 510 502 596 540 985 Total: Capricorn Municipalities 1 386 722 1 605 167 1 693 682
B LIM361 Thabazimbi 60 733 59 864 59 030 B LIM362 Lephalale 86 865 91 578 94 719 B LIM364 Mookgopong 33 945 41 433 44 369 B LIM365 Modimolle 58 643 59 688 58 443 B LIM366 Bela-Bela 54 332 63 253 68 258 B LIM367 Mogalakwena 293 263 341 381 354 048 C DC36 Waterberg District Municipality 99 036 106 044 108 346 Total: Waterberg Municipalities 686 817 763 241 787 213
B LIM471 Ephraim Mogale 91 614 118 427 121 678 B LIM472 Elias Motsoaledi 166 920 212 892 217 043 B LIM473 Makhuduthamaga 181 770 228 456 231 637 B LIM474 Fetakgomo 63 620 83 127 84 749 B LIM475 Greater Tubatse 182 650 245 662 257 340 C DC47 Sekhukhune District Municipality 467 284 546 156 607 356 Total: Sekhukhune Municipalities 1 153 858 1 434 720 1 519 803
Total: Limpopo Municipalities 5 843 601 6 957 200 7 327 712
76
78 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
MPUMALANGA
B MP301 Albert Luthuli 188 970 218 951 227 278 B MP302 Msukaligwa 114 917 121 213 126 032 B MP303 Mkhondo 127 313 152 821 163 039 B MP304 Pixley Ka Seme 87 956 91 163 89 202 B MP305 Lekwa 85 034 88 235 89 898 B MP306 Dipaleseng 48 618 52 488 53 841 B MP307 Govan Mbeki 193 583 194 291 196 440 C DC30 Gert Sibande District Municipality 265 947 270 998 275 685 Total: Gert Sibande Municipalities 1 112 338 1 190 160 1 221 415
B MP311 Victor Khanye 59 142 67 153 72 430 B MP312 Emalahleni 207 754 228 158 255 184 B MP313 Steve Tshwete 103 556 119 110 136 097 B MP314 Emakhazeni 42 280 48 369 51 566 B MP315 Thembisile Hani 259 924 299 810 314 819 B MP316 Dr JS Moroka 270 810 314 851 322 068 C DC31 Nkangala District Municipality 318 017 326 271 333 698 Total: Nkangala Municipalities 1 261 483 1 403 722 1 485 862
B MP321 Thaba Chweu 90 485 104 354 114 240 B MP322 Mbombela 388 663 460 158 502 938 B MP323 Umjindi 58 318 67 187 71 885 B MP324 Nkomazi 339 878 422 237 449 750 B MP325 Bushbuckridge 545 094 648 705 677 568 C DC32 Ehlanzeni District Municipality 199 678 217 562 223 374 Total: Ehlanzeni Municipalities 1 622 116 1 920 203 2 039 755
Total: Mpumalanga Municipalities 3 995 937 4 514 085 4 747 032
78
80 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
NORTHERN CAPE
B NC061 Richtersveld 12 817 13 385 13 420 B NC062 Nama Khoi 35 295 36 727 37 332 B NC064 Kamiesberg 15 154 17 646 18 209 B NC065 Hantam 20 566 20 616 20 102 B NC066 Karoo Hoogland 14 669 15 790 16 407 B NC067 Khâi-Ma 13 821 14 867 15 359 C DC6 Namakwa District Municipality 34 464 35 494 35 915 Total: Namakwa Municipalities 146 786 154 525 156 744
B NC071 Ubuntu 21 614 25 201 26 282 B NC072 Umsobomvu 32 382 34 906 35 718 B NC073 Emthanjeni 35 342 35 873 35 040 B NC074 Kareeberg 15 096 17 995 18 867 B NC075 Renosterberg 16 521 18 176 18 589 B NC076 Thembelihle 16 735 18 656 19 200 B NC077 Siyathemba 22 445 24 197 24 931 B NC078 Siyancuma 38 021 39 510 38 827 C DC7 Pixley Ka Seme District Municipality 32 052 36 079 36 840 Total: Pixley Ka Seme Municipalities 230 208 250 593 254 294
B NC081 Mier 12 321 14 570 14 920 B NC082 !Kai !Garib 50 293 52 018 52 758 B NC083 //Khara Hais 56 129 57 428 58 653 B NC084 !Kheis 17 963 19 681 20 037 B NC085 Tsantsabane 27 070 28 125 28 705 B NC086 Kgatelopele 16 094 17 071 17 660
DC8 Z.F. Mgcawu District Municipality 47 645 50 930 51 978 Total: Siyanda Municipalities 227 515 239 823 244 711
B NC091 Sol Plaatje 145 440 142 823 139 575 B NC092 Dikgatlong 51 671 58 109 59 739 B NC093 Magareng 32 090 34 771 35 020 B NC094 Phokwane 71 353 77 271 78 258 C DC9 Frances Baard District Municipality 97 428 103 853 110 545 Total: Frances Baard Municipalities 397 982 416 827 423 137
B NC451 Joe Morolong 93 255 114 787 117 715 B NC452 Ga-Segonyana 86 992 109 209 117 469 B NC453 Gamagara 22 045 22 935 24 495 C DC45 John Taolo Gaetsewe District Municipality 61 385 64 952 66 861 Total: John Taolo Gaetsewe Municipalities 263 677 311 883 326 540
Total: Northern Cape Municipalities 1 266 168 1 373 651 1 405 426
80
82 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
NORTH WEST
B NW371 Moretele 209 553 261 158 270 496 B NW372 Madibeng 367 236 454 767 505 482 B NW373 Rustenburg 333 249 395 722 451 764 B NW374 Kgetlengrivier 50 398 57 411 60 960 B NW375 Moses Kotane 275 714 322 129 331 607 C DC37 Bojanala Platinum District Municipality 265 044 284 495 293 182 Total: Bojanala Platinum Municipalities 1 501 194 1 775 682 1 913 491
B NW381 Ratlou 82 376 99 724 99 416 B NW382 Tswaing 74 220 86 125 86 259 B NW383 Mafikeng 144 793 173 208 176 132 B NW384 Ditsobotla 88 496 96 125 96 468 B NW385 Ramotshere Moiloa 102 166 127 202 128 480 C DC38 Ngaka Modiri Molema District Municipality 465 801 509 889 552 149 Total: Ngaka Modiri Molema Municipalities 957 852 1 092 273 1 138 904
B NW392 Naledi 36 699 39 510 39 571 B NW393 Mamusa 37 162 43 136 43 690 B NW394 Greater Taung 134 670 171 845 172 852 B NW396 Lekwa-Teemane 32 710 37 370 38 013 B NW397 NW397 83 391 102 622 102 534 C DC39 Dr Ruth Segomotsi Mompati District Municipality 223 475 260 964 284 932 Total: Dr Ruth Segomotsi Mompati Municipalities 548 107 655 447 681 592
B NW401 Ventersdorp 54 971 63 333 66 260 B NW402 Tlokwe 103 841 118 723 132 919 B NW403 City of Matlosana 339 136 338 618 333 386 B NW404 Maquassi Hills 85 790 91 784 92 680 C DC40 Dr Kenneth Kaunda District Municipality 160 481 165 730 169 399 Total: Dr Kenneth Kaunda Municipalities 744 219 778 188 794 644
Total: North West Municipalities 3 751 372 4 301 590 4 528 631
82
84 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SCHEDULE 3
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
National Financial Year
Column A Column B
Forward Estimates
2015/16 2016/17 R'000 R'000 R'000
Number Municipality 2014/15Allocation
WESTERN CAPE
A CPT City of Cape Town 1 497 082 1 796 324 2 025 823
B WC011 Matzikama 39 922 41 267 42 803 B WC012 Cederberg 30 797 34 098 36 597 B WC013 Bergrivier 27 489 30 412 33 422 B WC014 Saldanha Bay 46 415 55 108 62 237 B WC015 Swartland 43 093 55 490 64 375 C DC1 West Coast District Municipality 75 984 80 493 82 571 Total: West Coast Municipalities 263 700 296 868 322 005
B WC022 Witzenberg 54 124 58 709 63 984 B WC023 Drakenstein 85 321 96 228 106 387 B WC024 Stellenbosch 65 606 84 237 97 061 B WC025 Breede Valley 74 231 81 182 88 420 B WC026 Langeberg 55 756 57 186 58 711 C DC2 Cape Winelands District Municipality 213 606 217 012 220 773 Total: Cape Winelands Municipalities 548 644 594 554 635 336
B WC031 Theewaterskloof 62 481 68 141 73 247 B WC032 Overstrand 52 021 64 199 72 027 B WC033 Cape Agulhas 19 386 20 615 22 112 B WC034 Swellendam 20 938 21 855 22 812 C DC3 Overberg District Municipality 50 397 55 183 56 638 Total: Overberg Municipalities 205 223 229 993 246 836
B WC041 Kannaland 21 140 22 375 22 556 B WC042 Hessequa 29 993 31 423 33 060 B WC043 Mossel Bay 54 705 63 321 69 721 B WC044 George 92 397 100 129 109 720 B WC045 Oudtshoorn 49 907 54 204 57 242 B WC047 Bitou 40 946 57 147 65 154 B WC048 Knysna 44 808 55 858 62 098 C DC4 Eden District Municipality 134 097 138 960 142 322 Total: Eden Municipalities 467 993 523 417 561 873
B WC051 Laingsburg 10 908 12 115 12 450 B WC052 Prince Albert 13 047 15 326 16 168 B WC053 Beaufort West 38 990 44 066 46 339 C DC5 Central Karoo District Municipality 16 722 19 898 20 352 Total: Central Karoo Municipalities 79 667 91 405 95 309
Total: Western Cape Municipalities 3 062 309 3 532 561 3 887 182
National Total 44 490 145 50 207 698 52 868 706
84
86 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
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88 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
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9
89 1
91 G
au te
n g 3
4 93
8 91
3
6 54
6 10
3
8 48
3 04
K
w aZ
ul u-
N at
al 1
4 96
4 27
1
5 65
2 63
1
6 48
2 22
Li
m po
po 3
23 1
58
3 38
0 24
3
55 9
39
M pu
m al
an ga
9 7
11 6
1
01 5
84
1 06
9 68
N
or th
er n
C a p
e 2
98 7
27
3 12
4 68
3
29 0
29 N
or th
W es
t 2
37 2
64
2 48
1 78
2
61 3
31 W
es te
rn C
a p e
2 5
37 5
54
2 6
54 2
81
2 7
94 9
58
T O
T A
L 1
0 16
8 23
5
1 0
63 5
97 4
1
1 19
9 68
0 Ea
st er
n C
ap e
3 19
5 17
3
42 2
51
3 61
1 23
Fr ee
S ta
te 1
85 1
11
1 98
2 84
2
09 2
18 (V
ot e
17 )
G au
te ng
7 25
8 09
7
77 4
52
8 20
3 20
K w
aZ ul
u- N
at al
3 51
4 75
3
76 4
83
3 97
2 42
Li
m po
po 4
04 5
04
4 33
2 85
4
57 1
76
M pu
m al
an ga
1 40
9 89
1
51 0
21
1 59
3 48
N
or th
er n
C ap
e 4
3 65
2
4 6
75 8
4
9 33
6
N or
th W
es t
8 2
37 6
8
8 23
7
9 3
10 2
W
es te
rn C
ap e
3 77
9 13
4
04 8
02
4 27
1 23
T
O T
A L
2 6
31 3
46
2 8
18 5
73
2 9
73 9
88
H ig
he r
E du
ca tio
n an
d T
ra in
in g
G en
er al
c on
di tio
na l a
llo ca
tio n
to
pr ov
in ce
s To
e ns
ur e
th e
su cc
es sf
ul tr
an sf
er o
f t he
F ur
th er
Ed
uc at
io n
an d
Tr ai
ni ng
c ol
le ge
fu nc
tio n
to th
e D
ep ar
tm en
t o f H
ig he
r E du
ca tio
n an
d Tr
ai ni
ng .
N at
io na
lly a
ss ig
ne d
fu nc
tio n
to
pr ov
in ce
s
Su pp
or t p
ro vi
nc es
to fu
nd se
rv ic
e co
st s
as so
ci at
ed w
ith tr
ai ni
ng h
ea lth
sc ie
nc e
tra in
ee s
on th
e pu
bl ic
se rv
ic e
pl at
fo rm
.
N at
io na
lly a
ss ig
ne d
fu nc
tio n
to
pr ov
in ce
s
Fu rth
er E
du ca
tio n
an d
Tr ai
ni ng
C
ol le
ge s G
ra nt
(b ) N
at io
na l T
er tia
ry S
er vi
ce s G
ra nt
(a ) H
ea lth
P ro
fe ss
io ns
T ra
in in
g an
d D
ev el
op m
en t G
ra nt
En su
re p
ro vi
sio n
of te
rti ar
y he
al th
se rv
ic es
fo r
al l S
ou th
A fri
ca n
ci tiz
en s;
to c
om pe
ns at
e te
rti ar
y fa
ci lit
ie s f
or th
e ad
di tio
na l c
os ts
as
so ci
at ed
w ith
p ro
vi sio
n of
th es
e se
rv ic
es .
88
90 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 4
, P A
R T
A
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
T O
S U
PP L
E M
E N
T T
H E
F U
N D
IN G
O F
PR O
G R
A M
M E
S O
R F
U N
C T
IO N
S FU
N D
E D
F R
O M
P R
O V
IN C
IA L
B U
D G
E T
S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
T yp
e of
a llo
ca tio
n 20
14 /1
5 A
llo ca
tio n
Pr ov
in ce
T ra
ns po
rt Ea
st er
n C
ap e
1 2
94 2
79
1 1
50 8
87
1 1
62 6
77
(V ot
e 37
) Fr
ee S
ta te
1 0
25 6
82
1 3
31 0
43
1 4
01 5
88
G au
te ng
5 14
9 03
4
90 1
72
5 16
1 52
K
w aZ
ul u-
N at
al 1
7 88
1 58
1
9 86
7 50
2
0 86
6 63
Li
m po
po 1
1 27
3 10
1
0 67
6 42
1
1 09
3 50
M
pu m
al an
ga 1
5 94
8 40
1
7 22
6 01
1
7 52
8 28
N
or th
er n
C ap
e 6
40 4
72
6 86
7 61
7
23 1
59
N or
th W
es t
6 90
0 05
7
66 5
60
8 07
1 88
W
es te
rn C
ap e
6 85
8 49
7
49 8
54
7 32
3 33

T O
T A
L 9
3 61
4 98
9
9 52
2 70
1
0 29
1 93
8
Ea st
er n
C ap
e 1
95 2
82
2 04
1 72
2
14 8
88 Fr
ee S
ta te
2 15
9 00
2
25 7
29
2 37
5 76
G
au te
n g 1
8 19
8 54
1
9 02
7 01
2
0 02
5 38
K
w aZ
ul u-
N at
al 9
04 7
83
9 45
9 72
9
95 6
10
Li m
po po
2 91
8 52
3
05 1
38
3 21
1 52
M
pu m
al an
ga 4
91 4
18
5 13
7 89
5
40 7
51 N
or th
er n
C a p
e 4
3 93
7
4 5
93 7
4
8 35
0 N
or th
W es
t 9
0 31
8
9 4
43 0
9
9 38
9
W es
te rn
C a p
e 7
79 3
65
8 14
8 46
8
57 6
04 T
O T
A L
4 8
32 7
09
5 0
52 7
14
5 3
17 8
58
(b ) P
ub lic
T ra
ns po
rt O
pe ra
tio ns
G ra
nt To
p ro
vi de
su pp
le m
en ta
ry fu
nd in
g to
w ar
ds
pu bl
ic tr
an sp
or t s
er vi
ce s p
ro vi
de d
by p
ro vi
nc ia
l de
pa rtm
en ts
o f t
ra ns
po rt.
N at
io na
lly a
ss ig
ne d
fu nc
tio n
to
pr ov
in ce
s
To su
pp le
m en
t p ro
vi nc
ia l i
nv es
tm en
ts fo
r pr
ev en
ta tiv
e, ro
ut in
e an
d em
er ge
nc y
m ai
nt en
an ce
a nd
ro
ad re
ha bi
lit at
io n
of p
ro vi
nc ia
l r oa
d ne
tw or
ks ;
en su
re a
ll ro
ad s a
re c
la ss
ifi ed
a s p
er R
oa ds
In
fra str
uc tu
re S
tra te
gi c
Fr am
ew or
k fo
r S ou
th A
fri ca
an
d th
e R
oa d
C la
ss ifi
ca tio
n an
d A
cc es
s M an
ag em
en t
gu id
el in
es ; t
o im
pl em
en t a
nd m
ai nt
ai n
ro ad
a ss
et m
an ag
em en
t s ys
te m
s; to
su pp
le m
en t p
ro vi
nc ia
l pr
oj ec
ts fo
r t he
re pa
ir of
ro ad
s a nd
b rid
ge s d
am ag
ed by
d ec
la re
d na
tu ra
l d is
as te
rs ; t
o im
pr ov
e th
e st
at e
of
th e
ro ad
n et
w or
ks se
rv in
g el
ec tri
ci ty
g en
er at
io n
in fr
as tru
ct ur
e; to
c on
str uc
t r ur
al p
ed es
tri an
a cc
es s
br id
ge s.
G en
er al
c on
di tio
na l a
llo ca
tio n
to
pr ov
in ce
s (a
) P ro
vi nc
ia l R
oa ds
M ai
nt en
an ce
G
ra nt
90
92 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 4,
P A
R T
B
A L
L O
C A
T IO
N S
T O
M U
N IC
IP A
L IT
IE S
T O
S U
PP L
E M
E N
T T
H E
F U
N D
IN G
O F
FU N
C T
IO N
S FU
N D
E D
F R
O M
M U
N IC
IP A
L B
U D
G E
T S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00 B
uf fa
lo C
ity
6 73
2 89
7
00 4
58
7 43
7 75
C
ity o
f C ap
e To
w n
1 3
58 8
79
1 4
06 8
83
1 4
81 4
48
(V ot
e 31
) C
ity o
f J oh
an ne
sb ur
g 1
6 95
1 89
1
7 55
0 74
1
8 48
0 93
C
ity o
f T sh
w an
e 1
4 69
4 50
1
5 21
3 61
1
6 01
9 93
Ek
ur hu
le ni
1 8
04 5
32
1 8
68 2
79
1 9
67 2
98
eT he
kw in
i 1
8 00
0 76
1
8 63
6 67
1
9 62
4 41
M
an ga
un g
6 54
4 06
6
80 9
07
7 23
1 88
N
el so
n M
an de
la B
ay 8
28 8
63
8 58
1 44
9
03 6
25
T O
T A
L 1
0 28
4 68
4
1 0
65 4
77 3
1
1 23
1 86
1
B uf
fa lo
C ity
-
-
-
C ity
o f C
ap e
To w
n 5
7 17
1
-
-
(V ot
e 10
) C
ity o
f J oh
an ne
sb ur
g 5
0 49
7
-
-
C ity
o f T
sh w
an e
4 4
65 9
-
-
Ek
ur hu
le ni
4 0
32 3
-
-
eT
he kw
in i
5 2
62 1
-
-
M
an ga
un g
5 5
96
-
-
N el
so n
M an
de la
B ay
4 1
33
-
-
U na
llo ca
te d
-




2
66 0
00
2 92
9 50
T
O T
A L
2 55
0 00
2
66 0
00
2 92
9 50

C ity
20 14
/1 5
A llo
ca tio
n
H um
an
Se tt
le m
en ts
U rb
an S
et tle
m en
ts D
ev el
op m
en t G
ra nt
Su pp
le m
en ts
th e
ca pi
ta l r
ev en
ue s o
f m et
ro po
lit an
m un
ic ip
al iti
es in
o rd
er to
su
pp or
t t he
n at
io na
l h um
an se
ttl em
en ts
d ev
el op
m en
t p ro
gr am
m e,
fo cu
si ng
on
p oo
r h ou
se ho
ld s.
N at
io na
l T
re as
ur y
In te
gr at
ed C
ity D
ev el
op m
en t G
ra nt
To p
ro vi
de a
fi na
nc ia
l i nc
en tiv
e fo
r m et
ro po
lit an
m un
ic ip
al iti
es to
in
te gr
at e
an d
fo cu
s t he
ir us
e of
a va
ila bl
e in
fr as
tru ct
ur e
in ve
st m
en t a
nd
re gu
la to
ry in
st ru
m en
ts to
a ch
ie ve
a m
or e
co m
pa ct
u rb
an sp
at ia
l f or
m .
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
92
94 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
A
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00 Ea
st er
n C
ap e
4 6
06 2
4
7 70
0
5 8
85 3
Fr
ee S
ta te
6 0
80 2
6
2 87
7
6 0
88 2
G
au te
ng 2
0 12
6
2 4
23 4
3
5 51
5
(V ot
e 26
) K
w aZ
ul u-
N at
al 6
9 09
3
7 1
54 9
6
5 95
6
Li m
po po
4 6
06 2
4
7 94
0
5 8
34 5
M
pu m
al an
ga 4
6 06
2
4 7
70 2
5
5 80
9
N or
th er
n C
ap e
7 2
00 3
7
5 50
0
7 6
10 3
N
or th
W es
t 4
6 06
2
4 7
94 0
5
5 30
1
W es
te rn
C ap
e 5
4 35
3
5 6
37 2
4
0 58
6
T O
T A
L 4
60 6
25
4 81
8 14
5
07 3
50
Ea st
er n
C ap
e 1
0 85
3
1 0
86 7
1
1 40
5
Fr ee
S ta
te 5
4 27
5
4 76
5
7 44
G
au te
ng 4
7 48
4
8 01
5
0 36
K
w aZ
ul u-
N at
al 1
0 85
4
1 0
86 7
1
1 40
7
Li m
po po
1 0
17 8
1
0 20
1
1 0
70 6
M
pu m
al an
ga 6
1 05
6
1 49
6
4 51
N
or th
er n
C ap
e 7
4 62
7
4 98
7
8 67
N
or th
W es
t 8
1 40
8
1 71
8
5 74
W
es te
rn C
ap e
4 0
70
4 1
28
4 3
29
T O
T A
L 6
7 83
7
6 8
15 8
7
1 51
9
A rt
s a nd
Ea
st er
n C
ap e
1 09
4 18
1
45 6
94
1 54
4 31
C
ul tu
re Fr
ee S
ta te
1 19
0 13
1
55 7
76
1 55
8 69
(V
ot e
14 )
G au
te ng
1 25
6 08
1
62 6
93
1 72
4 50
K
w aZ
ul u-
N at
al 1
22 7
54
1 59
6 96
1
69 2
73
Li m
po po
8 1
01 0
1
12 1
56
1 18
8 87
M
pu m
al an
ga 1
14 7
81
1 51
3 25
1
60 4
00
N or
th er
n C
ap e
1 18
3 96
1
55 1
21
1 64
4 24
N
or th
W es
t 9
8 88
3
1 34
6 32
1
42 6
05
W es
te rn
C ap
e 1
26 3
47
1 63
4 69
1
73 2
73
T O
T A
L 1
0 16
2 10
1
3 40
5 62
1
4 11
6 12

C on
di tio
na l a
llo ca
tio n
(b ) L
an d
C ar
e Pr
og ra
m m
e G
ra nt
: P ov
er ty
R
el ie
f a nd
In fra
st ru
ct ur
e D
ev el
op m
en t
C om
m un
ity L
ib ra
ry S
er vi
ce s G
ra nt
To a
ss is
t v ul
ne ra
bl e
So ut
h A
fri ca
n fa
rm in
g co
m m
un iti
es to
a ch
ie ve
a n
in cr
ea se
in
ag ric
ul tu
ra l p
ro du
ct io
n an
d in
ve st
in
in fra
st ru
ct ur
e th
at u
nl oc
ks a
gr ic
ul tu
ra l
pr od
uc tio
n.
C on
di tio
na l a
llo ca
tio n
C on
di tio
na l a
llo ca
tio n
V ot
e 20
14 /1
5 A
llo ca
tio n
Pr ov
in ce
To tr
an sf
or m
u rb
an a
nd ru
ra l c
om m
un ity
lib
ra ry
in fra
st ru
ct ur
e, fa
ci lit
ie s a
nd se
rv ic
es
(p rim
ar ily
ta rg
et in
g pr
ev io
us ly
d is
ad va
nt ag
ed
co m
m un
iti es
) t hr
ou gh
a re
ca pi
ta lis
ed
pr og
ra m
m e
at p
ro vi
nc ia
l l ev
el in
su pp
or t o
f lo
ca l g
ov er
nm en
t a nd
n at
io na
l i ni
tia tiv
es .
C on
di tio
na l a
llo ca
tio n
Pu rp
os e
To p
ro m
ot e
su st
ai na
bl e
us e
an d
m an
ag em
en t
of n
at ur
al re
so ur
ce s b
y en
ga gi
ng in
th e
in iti
at iv
es th
at su
pp or
ts th
e pi
lla rs
o f
su st
ai na
bi lit
y (s
oc ia
l, ec
on om
ic a
nd
en vi
ro nm
en ta
l) le
ad in
g to
g re
at er
p ro
du ct
iv ity
, fo
od se
cu rit
y, jo
b cr
ea tio
n an
d be
tte r w
el l-b
ei ng
fo
r a ll.
T yp
e of
a llo
ca tio
n N
am e
of a
llo ca
tio n
(a ) I
lim a/
Le ts
em a
Pr oj
ec ts
G ra
nt A
gr ic
ul tu
re ,
Fo re
st ry
a nd
Fi
sh er
ie s
A gr
ic ul
tu re
, Fo
re st
ry a
nd
Fi sh
er ie
s
94
96 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
A
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00
V ot
e 20
14 /1
5 A
llo ca
tio n
Pr ov
in ce
Pu rp
os e
T yp
e of
a llo
ca tio
n N
am e
of a
llo ca
tio n
B as
ic E
du ca
tio n
Ea st
er n
C ap
e 1
3 34
2 1
3 95
6 1
4 69
5 (V
ot e
15 )
Fr ee
S ta
te 8
0 06
8 3
74 8
8 18
G au
te ng
2 2
45 8
2 3
49 1
2 4
73 6
K w
aZ ul
u- N
at al
1 9
56 8
2 0
46 8
2 1
55 3
Li m
po po
1 1
34 0
1 1
86 2
1 2
49 0
M pu
m al
an ga
1 0
22 8
1 0
69 8
1 1
26 6
N or
th er
n C
ap e
3 7
82 3
9 56
4 1
66 N
or th
W es
t 1
1 78
5 1
2 32
7 1
2 98
0 W
es te
rn C
ap e
1 0
67 3
1 1
16 4
1 1
75 6
T O
T A
L 1
11 1
82 1
16 2
96 1
22 4
60 Ea
st er
n C
ap e
3 7
02 3
3 7
75 3
4 0
53 0
Fr ee
S ta
te 1
1 57
0 1
1 12
9 1
3 90
6 G
au te
ng 3
0 19
5 3
0 61
1 3
3 38
8 K
w aZ
ul u-
N at
al 5
2 26
1 5
1 25
5 5
4 03
5 Li
m po
po 3
1 08
5 3
1 54
2 3
4 24
9 M
pu m
al an
ga 1
9 40
4 2
0 29
7 1
9 73
7 N
or th
er n
C ap
e 5
0 59
5 2
81 5
2 81
N or
th W
es t
1 7
38 8
1 8
19 8
1 7
56 8
W es
te rn
C ap
e 1
7 07
7 2
0 29
7 1
9 66
6
T O
T A
L 2
21 0
62 2
26 3
63 2
38 3
60 Ea
st er
n C
ap e
9 84
5 48
1 0
20 1
16 1
0 74
1 82
Fr ee
S ta
te 2
99 2
05 3
17 1
57 3
33 9
66 G
au te
ng 6
40 5
41 6
78 9
74 7
14 9
60 K
w aZ
ul u-
N at
al 1
2 37
5 34
1 2
87 0
34 1
3 55
2 47
Li m
po po
9 91
1 53
1 0
30 7
99 1
0 85
4 31
M pu
m al
an ga
5 24
9 13
5 45
9 10
5 74
8 43
N or
th er
n C
ap e
1 34
6 45
1 42
7 24
1 50
2 89
N or
th W
es t
3 66
8 90
3 81
5 66
4 01
7 89
W es
te rn
C ap
e 2
82 4
86 2
99 4
35 3
15 3
05 T
O T
A L
5 4
61 9
15 5
7 03
7 15
6 0
06 0
12
(b ) H
IV a
nd A
ID S
(L ife
S ki
lls E
du ca
tio n)
G
ra nt
To p
ro vi
de n
ut rit
io us
m ea
ls to
ta rg
et ed
le ar
ne rs
.
C on
di tio
na l a
llo ca
tio n
st ra
te gy
b y
in cr
ea si
ng se
xu al
a nd
re pr
od uc
tiv e
he al
th k
no w
le dg
e, sk
ill s a
nd a
pp ro
pr ia
te d
ec is
io n
m ak
in g
am on
g le
ar ne
rs a
nd e
du ca
to rs
; t o
m iti
ga te
th
e im
pa ct
o f H
IV a
nd T
B b
y pr
ov id
in g
a ca
rin g,
su
pp or
tiv e
an d
en ab
lin g
en vi
ro nm
en t f
or le
ar ne
rs
an d
ed uc
at or
s; to
e ns
ur e
th e
pr ov
is io
n of
a sa
fe ,
rig ht
s- ba
se d
en vi
ro nm
en t i
n sc
ho ol
s t ha
t i s f
re e
of
di sc
rim in
at io
n, st
ig m
a an
d an
y fo
rm o
f s ex
ua l
ha ra
ss m
en t/a
bu se
; t o
re du
ce th
e vu
ln er
ab ili
ty o
f ch
ild re
n to
H IV
, T B
an d
se xu
al ly
tr an
sm itt
ed
in fe
ct io
ns , w
ith a
p ar
tic ul
ar fo
cu s o
n or
ph an
ed a
nd
vu ln
er ab
le c
hi ld
re n.
C on
di tio
na l a
llo ca
tio n
To im
pr ov
e th
e qu
al ity
o f l
ea rn
er p
er fo
rm an
ce
in M
at he
m at
ic s,
Ph ys
ic al
S ci
en ce
s, Li
fe
Sc ie
nc es
a nd
E ng
lis h
Fi rs
t A dd
iti on
al
La ng
ua ge
, i n
lin e
w ith
th e
A ct
io n
Pl an
to 2
01 4
an d
th e
N at
io na
l D ev
el op
m en
t P la
n; to
im pr
ov e
th e
co nt
en t k
no w
le dg
e, p
ed ag
og ie
s a nd
d id
ac tic
sk
ill s o
f M at
he m
at ic
s, Ph
ys ic
al S
ci en
ce s a
nd
Li fe
S ci
en ce
s t ea
ch er
s.
C on
di tio
na l a
llo ca
tio n
(c ) N
at io
na l S
ch oo
l N ut
rit io
n Pr
og ra
m m
e G
ra nt
(a ) D
in al
ed i S
ch oo
ls G
ra nt
96
98 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
A
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00
V ot
e 20
14 /1
5 A
llo ca
tio n
Pr ov
in ce
Pu rp
os e
T yp
e of
a llo
ca tio
n N
am e
of a
llo ca
tio n
B as
ic E
du ca
tio n
C on
di tio
na l a
llo ca
tio n
Ea st
er n
C ap
e 3
2 92
8
3 4
54 1
3
6 37
2
(V ot
e 15
) Fr
ee S
ta te
2 2
21 9
2
3 30
9
2 4
54 4
G
au te
ng 2
7 95
8
2 8
62 7
3
0 14
4
K w
aZ ul
u- N
at al
4 5
28 0
4
7 49
9
5 0
01 7
Li
m po
po 2
9 85
9
3 1
32 2
3
2 98
2
M pu
m al
an ga
2 8
68 2
3
0 08
7
3 1
68 2
N
or th
er n
C ap
e 1
3 97
8
1 4
66 3
1
5 44
0
N or
th W
es t
1 9
98 1
2
0 96
0
2 2
07 1
W
es te
rn C
ap e
1 2
59 7
1
3 21
4
1 3
91 4
T
O T
A L
2 33
4 82
2
44 2
22
2 57
1 66
H
ea lth
(a ) C
om pr
eh en
si ve
H IV
a nd
A ID
S G
ra nt
Ea st
er n
C ap
e 1
4 49
2 37
1
6 02
2 90
1
8 02
0 13
(V
ot e
16 )
Fr ee
S ta
te 8
43 0
26
9 26
5 33
1
0 42
0 24
G
au te
ng 2
6 32
5 78
2
9 75
1 39
3
3 45
9 86
K
w aZ
ul u-
N at
al 3
2 57
9 92
3
8 74
0 85
4
3 56
9 83
Li
m po
po 9
78 1
32
1 0
73 8
82
1 2
07 7
40
M pu
m al
an ga
8 18
8 36
9
42 0
45
1 0
59 4
69
N or
th er
n C
ap e
3 42
7 89
3
77 1
91
4 24
2 07
N
or th
W es
t 9
36 9
38
1 0
29 1
87
1 1
57 4
73
W es
te rn
C ap
e 1
0 51
7 94
1
1 56
6 91
1
3 00
8 70
T
O T
A L
1 2
31 1
32 2
1
3 95
7 04
3
1 5
69 6
76 5
(b
) H ea
lth F
ac ili
ty R
ev ita
lis at
io n
G ra
nt Ea
st er
n C
ap e
5 99
2 31
4
42 9
30
- Fr
ee S
ta te
4 48
9 62
5
54 9
50
- G
au te
ng 6
71 0
33
3 03
6 30
-
K w
aZ ul
u- N
at al
1 1
62 4
69
1 0
90 4
31
- Li
m po
po 4
67 4
42
1 84
2 55
-
M pu
m al
an ga
3 43
5 09
2
77 9
42
- N
or th
er n
C ap
e 4
21 4
28
4 46
4 07
-
N or
th W
es t
4 86
1 21
5
58 7
21
- W
es te
rn C
ap e
6 39
7 86
6
45 2
00
- U
na llo
ca te
d -




8 84
3 24
5
6 52
2 80
T
O T
A L
5 2
39 9
81
5 3
88 7
90
5 6
52 2
80
To h
el p
ac ce
le ra
te c
on st
ru ct
io n,
m ai
nt en
an ce
, up
gr ad
in g
an d
re ha
bi lit
at io
n of
n ew
a nd
ex
is tin
g in
fra st
ru ct
ur e
in h
ea lth
in cl
ud in
g:
he al
th te
ch no
lo gy
, o rg
an is
at io
na l d
es ig
n sy
st em
s a nd
q ua
lit y
as su
ra nc
e; to
su pp
le m
en t
ex pe
nd itu
re o
n he
al th
in fra
st ru
ct ur
e de
liv er
ed
th ro
ug h
pu bl
ic -p
riv at
e pa
rtn er
sh ip
s; to
e nh
an ce
ca
pa ci
ty to
d el
iv er
h ea
lth in
fra st
ru ct
ur e.
C on
di tio
na l a
llo ca
tio n
To e
na bl
e th
e he
al th
se ct
or to
d ev
el op
a n
ef fe
ct iv
e re
sp on
se to
H IV
a nd
A ID
S in
cl ud
in g
un iv
er sa
l a cc
es s t
o H
IV c
ou ns
el lin
g an
d te
st in
g;
to su
pp or
t t he
im pl
em en
ta tio
n of
th e
N at
io na
l O
pe ra
tio na
l P la
n fo
r c om
pr eh
en si
ve H
IV a
nd
A ID
S tre
at m
en t a
nd c
ar e;
to su
bs id
is e
in -p
ar t
fu nd
in g
fo r t
he a
nt ire
tro vi
ra l t
re at
m en
t pr
og ra
m m
e.
To re
ca pi
ta lis
e te
ch ni
ca l s
ch oo
ls to
im pr
ov e
th ei
r c ap
ac ity
to c
on tri
bu te
to sk
ill s
de ve
lo pm
en t a
nd tr
ai ni
ng in
th e
co un
try .
(d ) T
ec hn
ic al
S ec
on da
ry S
ch oo
ls
R ec
ap ita
lis at
io n
G ra
nt
C on
di tio
na l a
llo ca
tio n
98
100 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
A
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00
V ot
e 20
14 /1
5 A
llo ca
tio n
Pr ov
in ce
Pu rp
os e
T yp
e of
a llo
ca tio
n N
am e
of a
llo ca
tio n
H ea
lth (c
) N at
io na
l H ea
lth In
su ra
nc e
G ra
nt C
on di
tio na
l a llo
ca tio
n Ea
st er
n C
ap e
7 0
00
7 3
97
7 7
89
(V ot
e 16
) Fr
ee S
ta te
7 0
00
7 3
97
7 7
89
G au
te ng
7 0
00
7 3
97
7 7
89
K w
aZ ul
u- N
at al
1 4
00 0
1
4 79
3
1 5
57 7
Li
m po
po 7
0 00
7
3 97
7
7 89
M
pu m
al an
ga 7
0 00
7
3 97
7
7 89
N
or th
er n
C ap
e 7
0 00
7
3 97
7
7 89
N
or th
W es
t 7
0 00
7
3 96
7
7 88
W
es te
rn C
ap e
7 0
00
7 3
96
7 7
88
T O
T A
L 7
0 00
0
7 3
96 7
7
7 88
7
Ea st
er n
C ap
e 2
1 59
2 18
1
9 29
1 57
2
1 47
2 65
Fr
ee S
ta te
1 0
61 7
56
1 1
31 7
94
1 2
52 8
68
(V ot
e 31
) G
au te
ng 4
4 17
6 41
5
0 65
7 66
5
6 31
4 37
K
w aZ
ul u-
N at
al 3
2 73
0 45
3
3 13
9 83
3
5 47
2 98
Li
m po
po 1
2 19
1 15
1
2 01
7 33
1
3 29
1 47
M
pu m
al an
ga 1
1 46
6 90
1
3 16
4 01
1
4 50
0 45
N
or th
er n
C ap
e 3
74 8
32
3 76
0 06
4
16 4
87
N or
th W
es t
1 5
17 1
36
2 1
53 5
45
2 3
63 6
12
W es
te rn
C ap
e 1
9 14
9 36
2
0 44
1 91
2
2 71
4 08
T
O T
A L
1 7
08 4
36 9
1
8 53
2 57
6
2 0
40 9
56 7
Pu
bl ic
W or
ks Ea
st er
n C
ap e
6 9
54 4
-
- (V
ot e
7) Fr
ee S
ta te
2 6
60 1
-
- G
au te
ng 2
3 56
5
- -
K w
aZ ul
u- N
at al
9 7
94 5
-
- Li
m po
po 3
2 24
7
- -
M pu
m al
an ga
3 9
92 8
-
- N
or th
er n
C ap
e 2
0 34
8
-
- N
or th
W es
t 1
4 24
9
- -
W es
te rn
C ap
e 2
4 52
0
- -
U na
llo ca
te d
-



3
56 5
74
4 11
7 98
T
O T
A L
3 48
9 47
3
56 5
74
4 11
7 98

To in
ce nt
iv is
e pr
ov in
ci al
d ep
ar tm
en ts
to
ex pa
nd w
or k
cr ea
tio n
ef fo
rts th
ro ug
h th
e us
e of
la
bo ur
in te
ns iv
e de
liv er
y m
et ho
ds in
th e
fo llo
w in
g id
en tif
ie d
fo cu
s a re
as , i
n co
m pl
ia nc
e w
ith th
e Ex
pa nd
ed P
ub lic
W or
ks P
ro gr
am m
e gu
id el
in es
: r oa
d m
ai nt
en an
ce a
nd th
e m
ai nt
en an
ce o
f b ui
ld in
gs , l
ow tr
af fic
v ol
um e
ro ad
s a nd
ru ra
l r oa
ds , o
th er
e co
no m
ic a
nd
so ci
al in
fra st
ru ct
ur e,
to ur
is m
a nd
c ul
tu ra
l in
du st
rie s,
su st
ai na
bl e
la nd
b as
ed li
ve lih
oo ds
an
d w
as te
m an
ag em
en t.
C on
di tio
na l a
llo ca
tio n
H um
an
Se ttl
em en
ts To
p ro
vi de
fu nd
in g
fo r t
he c
re at
io n
of
su st
ai na
bl e
hu m
an se
ttl em
en ts
. C
on di
tio na
l a llo
ca tio
n
Te st
in no
va tio
ns in
h ea
lth se
rv ic
es d
el iv
er y
an d
pr ov
is io
n fo
r i m
pl em
en tin
g N
at io
na l H
ea lth
In
su ra
nc e,
a llo
w in
g fo
r e ac
h di
st ric
t t o
in te
rp re
t an
d de
si gn
in no
va tio
ns re
le va
nt to
it s s
pe ci
fic
co nt
ex t i
n lin
e w
ith th
e vi
si on
fo r r
ea lis
in g
un iv
er sa
l h ea
lth c
ov er
ag e
fo r a
ll; to
u nd
er ta
ke
he al
th sy
st em
st re
ng th
en in
g ac
tiv iti
es in
id
en tif
ie d
fo cu
s a re
as ; t
o as
se ss
th e
ef fe
ct iv
en es
s o f i
nt er
ve nt
io ns
/a ct
iv iti
es
un de
rta ke
n in
th e
di st
ric ts
fu nd
ed th
ro ug
h th
is
gr an
t.
(a ) E
xp an
de d
Pu bl
ic W
or ks
P ro
gr am
m e
In te
gr at
ed G
ra nt
fo r P
ro vi
nc es
H um
an S
et tle
m en
ts D
ev el
op m
en t G
ra nt
100
102 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
A
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00
V ot
e 20
14 /1
5 A
llo ca
tio n
Pr ov
in ce
Pu rp
os e
T yp
e of
a llo
ca tio
n N
am e
of a
llo ca
tio n
Pu bl
ic W
or ks
Ea st
er n
C ap
e 4
1 71
4
- -
(V ot
e 7)
Fr ee
S ta
te 1
1 70
0
- -
G au
te ng
7 3
33 8
-
- K
w aZ
ul u-
N at
al 1
9 54
4
- -
Li m
po po
1 8
63 2
-
- M
pu m
al an
ga 1
8 84
4
- -
N or
th er
n C
ap e
2 2
01 8
-
-
N or
th W
es t
2 6
30 6
-
- W
es te
rn C
ap e
2 5
87 6
-
- U
na llo
ca te
d -




2 67
5 29
3
74 6
62
T O
T A
L 2
57 9
72
2 67
5 29
3
74 6
62
Ea st
er n
C ap
e 1
3 00
0
9 0
00
- Fr
ee S
ta te
2 0
00
6 5
00
2 9
50 0
(V
ot e
19 )
G au
te ng
- -
- K
w aZ
ul u-
N at
al -
- -
Li m
po po
- -
- M
pu m
al an
ga -
- -
N or
th er
n C
ap e
2 0
00
2 2
00 0
1
8 00
0
N or
th W
es t
1 2
00 0
1
0 00
0
- W
es te
rn C
ap e
- -
- T
O T
A L
2 9
00 0
4
7 50
0
4 7
50 0
Ea
st er
n C
ap e
6 4
89 5
6
7 81
5
7 1
20 6
Fr
ee S
ta te
4 0
31 8
4
2 13
3
4 4
24 0
G
au te
ng 9
4 91
5
9 9
18 6
1
04 1
45
(V ot
e 20
) K
w aZ
ul u-
N at
al 8
5 43
5
8 9
28 0
9
3 74
4
Li m
po po
5 9
44 6
6
2 12
1
6 5
22 7
M
pu m
al an
ga 4
6 95
9
4 9
07 2
5
1 52
6
N or
th er
n C
ap e
3 1
45 0
3
3 39
1
3 6
70 9
N
or th
W es
t 4
3 50
3
4 5
46 0
4
7 73
4
W es
te rn
C ap
e 5
8 71
1
6 1
35 3
6
4 42
0
T O
T A
L 5
25 6
32
5 49
8 11
5
78 9
51
M as
s P ar
tic ip
at io
n an
d Sp
or t
D ev
el op
m en
t G ra
nt To
fa ci
lit at
e sp
or t a
nd re
cr ea
tio n
pa rti
ci pa
tio n
an d
em po
w er
m en
t i n
pa rtn
er sh
ip w
ith re
le va
nt
st ak
eh ol
de rs
.
To in
ce nt
iv is
e pr
ov in
ci al
so ci
al se
ct or
de
pa rtm
en ts
id en
tif ie
d in
th e
20 13
S oc
ia l
Se ct
or E
xp an
de d
Pu bl
ic W
or ks
P ro
gr am
m e
lo g-
fra m
e to
in cr
ea se
jo b
cr ea
tio n
by fo
cu si
ng o
n th
e st
re ng
th en
in g
an d
ex pa
ns io
n of
so ci
al
se rv
ic e
pr og
ra m
m es
th at
h av
e em
pl oy
m en
t po
te nt
ia l.
C on
di tio
na l a
llo ca
tio n
(b ) S
oc ia
l S ec
to r E
xp an
de d
Pu bl
ic W
or ks
Pr
og ra
m m
e In
ce nt
iv e
G ra
nt fo
r P ro
vi nc
es
C on
di tio
na l a
llo ca
tio n
Su bs
ta nc
e A
bu se
T re
at m
en t G
ra nt
To p
ro vi
de fu
nd in
g fo
r t he
c on
st ru
ct io
n of
pu
bl ic
su bs
ta nc
e de
pe nd
en cy
tr ea
tm en
t fa
ci lit
ie s i
n th
e pr
ov in
ce s o
f E as
te rn
C ap
e, F
re e
St at
e, N
or th
er n
C ap
e an
d N
or th
W es
t.
C on
di tio
na l a
llo ca
tio n
Sp or
t a nd
R
ec re
at io
n So
ut h
A fr
ic a
So ci
al
D ev
el op
m en
t
102
104 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
B
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
M U
N IC
IP A
L IT
IE S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es 20
15 /1
6 20
16 /1
7 R
'0 00
R '0
00 R
'0 00
R E
C U
R R
E N
T G
R A
N T
S
2 52
1 52
2
61 0
60
2 74
8 96

E ne
rg y
(V ot
e 29
) En
er gy
E ffi
ci en
cy a
nd D
em an
d Si
de
M an
ag em
en t G
ra nt
1 36
9 05
1
88 3
05
2 03
8 15

M un
ic ip
al H
um an
S et
tle m
en ts
C ap
ac ity
G
ra nt
3 00
0 00
3
00 0
00
3 00
0 00

(a ) I
nf ra
st ru
ct ur
e Sk
ill s D
ev el
op m
en t
G ra
nt
1 04
4 25
1
29 2
26
1 38
7 25

(b ) L
oc al
G ov
er nm
en t F
in an
ci al
M
an ag
em en
t G ra
nt 4
49 1
38
4 69
7 99
4
94 6
98
5 94
5 75
6
18 9
66
7 05
9 97

9 02
8 17
1
0 43
0 24
1
3 62
3 21

4 49
5 58
4
70 2
39
4 95
1 62

T O
T A
L 3
1 89
5 70
3
4 80
6 19
3
9 75
6 14

H um
an
Se tt
le m
en ts
(V ot
e 31
) N
at io
na l
T re
as ur
y (V
ot e
10 )
C oo
pe ra
tiv e
G ov
er na
nc e
an d
T ra
di tio
na l
A ff
ai rs
(V ot
e 3)
Pu bl
ic W
or ks
(V ot
e 7)
W at
er A
ff ai
rs (V
ot e
38 )
T ra
ns po
rt (V
ot e
37 )
W at
er S
er vi
ce s O
pe ra
tin g
Su bs
id y
G ra
nt
Pu bl
ic T
ra ns
po rt
N et
w or
k O
pe ra
tio ns
G
ra nt
To p
ro vi
de o
pe ra
tio na
l f un
di ng
to su
pp or
t t he
p la
nn in
g, re
gu la
tio n,
c on
tro l a
nd m
an ag
em en
t o f
m un
ic ip
al p
ub lic
tr an
sp or
t n et
w or
ks a
nd se
rv ic
es .
Ex pa
nd ed
P ub
lic W
or ks
P ro
gr am
m e
In te
gr at
ed G
ra nt
fo r M
un ic
ip al
iti es
To in
ce nt
iv is
e m
un ic
ip al
iti es
to e
xp an
d w
or k
cr ea
tio n
ef fo
rts th
ro ug
h th
e us
e of
la bo
ur in
te ns
iv e
de liv
er y
m et
ho ds
in th
e fo
llo w
in g
id en
tif ie
d fo
cu s a
re as
, i n
co m
pl ia
nc e
w ith
th e
Ex pa
nd ed
P ub
lic W
or ks
P ro
gr am
m e
G ui
de lin
es : r
oa d
m ai
nt en
an ce
a nd
th e
m ai
nt en
an ce
o f b
ui ld
in gs
, l ow
tr af
fic
vo lu
m e
ro ad
s a nd
ru ra
l r oa
ds , b
as ic
se rv
ic es
in fra
st ru
ct ur
e, in
cl ud
in g
w at
er a
nd se
w er
re tic
ul at
io n,
sa
ni ta
tio n,
p ip
el in
es (e
xc lu
di ng
b ul
k in
fra st
ru ct
ur e)
, o th
er e
co no
m ic
a nd
so ci
al in
fra st
ru ct
ur e,
to
ur is
m a
nd c
ul tu
ra l i
nd us
tri es
, w as
te m
an ag
em en
t, pa
rk s a
nd b
ea ut
ifi ca
tio n,
su st
ai na
bl e
la nd
-b as
ed
liv el
ih oo
ds , s
oc ia
l s er
vi ce
s p ro
gr am
m e,
h ea
lth se
rv ic
e pr
og ra
m m
e an
d co
m m
un ity
sa fe
ty
pr og
ra m
m e.
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
20 14
/1 5
A llo
ca tio
n
M un
ic ip
al S
ys te
m s I
m pr
ov em
en t G
ra nt
To a
ss is
t m un
ic ip
al iti
es to
p er
fo rm
th ei
r f un
ct io
ns a
nd st
ab ili
se in
st itu
tio na
l a nd
g ov
er na
nc e
sy st
em s
as re
qu ire
d in
th e
M un
ic ip
al S
ys te
m s A
ct a
nd re
la te
d le
gi sl
at io
ns .
To p
ro vi
de su
bs id
ie s t
o m
un ic
ip al
iti es
to im
pl em
en t E
ne rg
y Ef
fic ie
nc y
an d
D em
an d
Si de
M
an ag
em en
t i ni
tia tiv
es w
ith in
m un
ic ip
al in
fra st
ru ct
ur e,
i n
or de
r t o
re du
ce e
le ct
ric ity
c on
su m
pt io
n an
d im
pr ov
e en
er gy
e ffi
ci en
cy .
To re
cr ui
t u ne
m pl
oy ed
g ra
du at
es in
m un
ic ip
al iti
es to
b e
tra in
ed a
s p er
th e
re qu
ire m
en ts
o f t
he
re le
va nt
S ta
tu to
ry C
ou nc
il/ pr
of es
si on
al b
od y
w ith
in th
e bu
ilt e
nv iro
nm en
t.
To p
ro m
ot e
an d
su pp
or t r
ef or
m s i
n fin
an ci
al m
an ag
em en
t b y
bu ild
in g
ca pa
ci ty
in m
un ic
ip al
iti es
to im
pl em
en t t
he M
un ic
ip al
F in
an ce
M an
ag em
en t A
ct .
To b
ui ld
c ap
ac ity
in m
un ic
ip al
iti es
to d
el iv
er a
nd su
bs id
is e
th e
op er
at io
na l c
os ts
o f a
dm in
is te
rin g
hu m
an se
ttl em
en ts
p ro
gr am
m es
.
To su
bs id
is e,
re fu
rb is
h an
d re
st or
e th
e fu
nc tio
na lit
y of
w at
er se
rv ic
es sc
he m
es p
re vi
ou sl
y ow
ne d
an d/
or o
pe ra
te d
by th
e D
ep ar
tm en
t o f W
at er
A ffa
irs o
r b y
ot he
r a ge
nc ie
s o n
be ha
lf of
th e
de pa
rtm en
t.
104
106 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 5
, P A
R T
B
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
M U
N IC
IP A
L IT
IE S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es 20
15 /1
6 20
16 /1
7 R
'0 00
R '0
00 R
'0 00
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
20 14
/1 5
A llo
ca tio
n
IN FR
A ST
R U
C T
U R
E G
R A
N T
S a)
M un
ic ip
al D
is as
te r R
ec ov
er y
G ra
nt
3 7
30 2
2 1
80 5
-
1 4
68 3
83 5
1 5
09 8
07 0
1 5
76 6
81 9
E ne
rg y
(V ot
e 29
) In
te gr
at ed
N at
io na
l E le
ct rif
ic at
io n
Pr og
ra m
m e
(M un
ic ip
al ) G
ra nt
1 1
04 6
58 2
0 56
0 90
2 1
65 0
63
4 7
62 4
5 1
00 0
1 24
5 99
5 91
1 79
6 00
0 00
6 31
8 00
7 5
22 3
9 7
76 3
1 02
9 44
W at
er A
ff ai
rs (V
ot e
38 )
M un
ic ip
al W
at er
In fra
st ru
ct ur
e G
ra nt
5 34
1 50
1 3
80 2
05 1
3 02
0 02
T O
T A
L 2
2 04
2 00
0 2
4 40
2 81
4 2
5 19
7 27
9
C oo
pe ra
tiv e
G ov
er na
nc e
an d
T ra
di tio
na l
A ff
ai rs
(V ot
e 3)
H um
an
Se tt
le m
en ts
(V ot
e 31
)
N at
io na
l T
re as
ur y
(V ot
e 10
)
T ra
ns po
rt (V
ot e
37 )
4 9
68 0
29 5
0 97
8 81
(b ) R
ur al
R oa
ds A
ss et
M an
ag em
en t
Sy st
em s G
ra nt
To a
ss is
t r ur
al d
is tri
ct m
un ic
ip al
iti es
to se
t u p
ru ra
l R oa
d A
ss et
M an
ag em
en t S
ys te
m s,
an d
co lle
ct
ro ad
a nd
tr af
fic d
at a
on m
un ic
ip al
ro ad
n et
w or
ks in
li ne
w ith
th e
R oa
d In
fra st
ru ct
ur e
St ra
te gi
c Fr
am ew
or k
fo r S
ou th
A fri
ca .
To re
ha bi
lit at
e an
d re
co ns
tru ct
d is
as te
r d am
ag ed
m un
ic ip
al in
fra st
ru ct
ur e.
5 1
04 0
52
N ei
gh bo
ur ho
od D
ev el
op m
en t P
ar tn
er sh
ip
G ra
nt To
su pp
or t a
nd fa
ci lit
at e
th e
de ve
lo pm
en t o
f u rb
an n
et w
or k
pl an
s t ha
t c on
si st
o f p
rim ar
y an
d se
co nd
ar y
ne tw
or ks
th at
in te
rc on
ne ct
a t s
tra te
gi c
no de
s, w
hi ch
in to
w ns
hi ps
a re
re fe
rr ed
to a
s u rb
an
hu bs
; u rb
an n
et w
or k
pl an
s, pr
ec in
ct p
la ns
a nd
th en
a ll
pr oj
ec ts
a im
to g
ui de
th e
de liv
er y
of c
at al
yt ic
in
fra st
ru ct
ur e
to le
ve ra
ge th
ird p
ar ty
p ub
lic a
nd p
riv at
e se
ct or
d ev
el op
m en
t i n
th e
ur ba
n hu
bs ; t
he
ai m
o f t
ar ge
tin g
in ve
st m
en t i
n th
es e
st ra
te gi
c lo
ca tio
ns , a
s i de
nt ifi
ed b
y ur
ba n
ne tw
or k
pl an
s, is
to
im pr
ov e
th e
qu al
ity o
f l ife
a nd
a cc
es s o
f r es
id en
ts in
u nd
er -s
er ve
d ne
ig hb
ou rh
oo ds
, g en
er al
ly w
ith in
to
w ns
hi ps
.
b) M
un ic
ip al
In fra
st ru
ct ur
e G
ra nt
(a ) P
ub lic
T ra
ns po
rt In
fra st
ru ct
ur e
G ra
nt
R ur
al H
ou se
ho ld
s I nf
ra st
ru ct
ur e
G ra
nt To
p ro
vi de
sp ec
ifi c
ca pi
ta l f
un di
ng fo
r t he
re du
ct io
n of
ru ra
l sa
ni ta
tio n
ba ck
lo gs
a nd
to ta
rg et
ex
is tin
g ho
us eh
ol ds
w he
re b
ul k-
de pe
nd en
t s er
vi ce
s a re
n ot
v ia
bl e.
To fa
ci lit
at e
th e
pl an
ni ng
, a cc
el er
at io
n an
d im
pl em
en ta
tio n
of v
ar io
us p
ro je
ct s t
ha t w
ill e
ns ur
e w
at er
su
pp ly
to c
om m
un iti
es id
en tif
ie d
as n
ot re
ce iv
in g
a w
at er
su pp
ly se
rv ic
e.
To p
ro vi
de sp
ec ifi
c ca
pi ta
l f in
an ce
fo r e
ra di
ca tin
g ba
si c
m un
ic ip
al in
fra st
ru ct
ur e
ba ck
lo gs
fo r p
oo r
ho us
eh ol
ds , m
ic ro
e nt
er pr
is es
a nd
so ci
al in
st itu
tio ns
se rv
ic in
g po
or c
om m
un iti
es .
To p
ro vi
de fo
r a cc
el er
at ed
p la
nn in
g, c
on st
ru ct
io n
an d
im pr
ov em
en t o
f p ub
lic a
nd n
on -m
ot or
is ed
tra
ns po
rt in
fra st
ru ct
ur e.
To im
pl em
en t t
he In
te gr
at ed
N at
io na
l E le
ct rif
ic at
io n
Pr og
ra m
m e
by p
ro vi
di ng
c ap
ita l s
ub si
di es
to
m un
ic ip
al iti
es to
a dd
re ss
th e
el ec
tri fic
at io
n ba
ck lo
g of
o cc
up ie
d re
si de
nt ia
l d w
el lin
gs , a
nd th
e in
st al
la tio
n of
b ul
k in
fra st
ru ct
ur e.
106
108 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 6
, P A
R T
A
A L
L O
C A
T IO
N S-
IN -K
IN D
T O
P R
O V
IN C
E S
FO R
D E
SI G
N A
T E
D S
PE C
IA L
P R
O G
R A
M M
E S
C ol
um n
A C
ol um
n B
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00 B
as ic
E du
ca tio
n (V
ot e
15 )
2 9
38 5
03
2 4
33 3
10
2 6
10 6
62
H ea
lth N
at io
na l H
ea lth
G ra
nt (V
ot e
16 )
1 5
74 8
62
1 6
34 9
73
1 5
15 9
80
H um
an S
et tle
m en
ts D
ev el
o p m
en t G
ra nt
8 99
1 77
9
75 3
99
- (V
ot e
31 )
T O
T A
L 5
4 12
5 42
5
0 43
6 82
4
1 26
6 42

H um
an
Se ttl
em en
ts
Fo rw
ar d
E st
im at
es V
ot e
N am
e of
a llo
ca tio
n Pu
rp os
e
Er ad
ic at
io n
of e
nt ire
in ap
pr op
ria te
sc ho
ol in
fr as
tru ct
ur e;
p ro
vi si
on o
f w at
er , s
an ita
tio n
an d
el ec
tri ci
ty to
sc ho
ol s.
To a
dd re
ss c
ap ac
ity c
on st
ra in
ts in
p ro
vi nc
es a
nd to
c re
at e
an a
lte rn
at e
tra ck
to sp
ee d
up
in fr
as tru
ct ur
e de
liv er
y; to
im pr
ov e
sp en
di ng
, p er
fo rm
an ce
, m on
ito rin
g an
d ev
al ua
tio n
on N
at io
na l
H ea
lth In
su ra
nc e
pi lo
ts a
nd in
fr as
tru ct
ur e
pr oj
ec ts
; t o
fu nd
th e
in tro
du ct
io n
of th
e H
um an
Pa
pi llo
m av
iru s v
ac ci
na tio
n p
ro gr
am m
e in
sc ho
ol s.
20 14
/1 5
A llo
ca tio
n
Sc ho
ol In
fr as
tru ct
ur e
B ac
kl og
s G ra
nt
To p
ro vi
de fu
nd in
g fo
r t he
c re
at io
n of
su st
ai na
bl e
hu m
an se
ttl em
en ts
.
108
110 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
SC H
E D
U L
E 6
, P A
R T
B
A L
L O
C A
T IO
N S-
IN -K
IN D
T O
M U
N IC
IP A
L IT
IE S
FO R
D E
SI G
N A
T E
D S
PE C
IA L
P R
O G
R A
M M
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00 C
oo pe
ra tiv
e G
ov er
na nc
e an
d T
ra di
tio na
l A
ffa ir
s
M un
ic ip
al In
fr as
tru ct
ur e
G ra
nt
(V ot
e 3)
- -
- (V
ot e
31 )
(b ) R
ur al
H ou
se ho
ld s I
nf ra
st ru
ct ur
e G
ra nt
6 5
50 0
6
7 32
8
-
(V ot
e 10
)
(c ) M
un ic
ip al
W at
er In
fr as
tru ct
ur e
G ra
nt
5 24
8 26
1
2 91
7 29
1
5 11
5 45

T O
T A
L 7
7 25
5 72
9
4 66
9 39
1
0 22
1 43
1
W at
er A
ffa ir
s (V
ot e
38 )
H um
an
Se ttl
em en
ts (a
) U rb
an S
et tle
m en
ts D
ev el
op m
en t G
ra nt
-
To p
ro vi
de sp
ec ifi
c ca
pi ta
l f un
di ng
fo r t
he re
du ct
io n
of ru
ra l s
an ita
tio n
ba ck
lo gs
a nd
to ta
rg et
ex
is tin
g ho
us eh
ol ds
w he
re b
ul k-
de pe
nd en
t s er
vi ce
s a re
n ot
v ia
bl e.
Su pp
le m
en ts
th e
ca pi
ta l r
ev en
ue s o
f m et
ro po
lit an
m un
ic ip
al iti
es in
o rd
er to
su pp
or t t
he n
at io
na l
hu m
an se
ttl em
en ts
d ev
el op
m en
t p ro
gr am
m e,
fo cu
si ng
o n
po or
h ou
se ho
ld s.
2 9
48 0
37
E ne
rg y
(V ot
e 29
)
(b ) R
eg io
na l B
ul k
In fr
as tru
ct ur
e G
ra nt
In te
gr at
ed N
at io
na l E
le ct
rif ic
at io
n Pr
og ra
m m
e (E
sk om
) G ra
nt To
im pl
em en
t t he
In te
gr at
ed N
at io
na l E
le ct
rif ic
at io
n Pr
og ra
m m
e by
p ro
vi di
ng c
ap ita
l s ub
si di
es to
Es
ko m
to a
dd re
ss th
e el
ec tri
fic at
io n
ba ck
lo g
of o
cc up
ie d
re si
de nt
ia l d
w el
lin gs
, t he
in st
al la
tio n
of
bu lk
in fr
as tru
ct ur
e an
d re
ha bi
lit at
io n
an d
re fu
rb is
hm en
t o f e
le ct
ric ity
in fr
as tru
ct ur
e in
o rd
er to
im
pr ov
e qu
al ity
o f s
up pl
y.
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
20 14
/1 5
A llo
ca tio
n
- -
To p
ro vi
de sp
ec ifi
c ca
pi ta
l f in
an ce
fo r e
ra di
ca tin
g ba
si c
m un
ic ip
al in
fr as
tru ct
ur e
ba ck
lo gs
fo r p
oo r
ho us
eh ol
ds , m
ic ro
-e nt
er pr
is es
a nd
so ci
al in
st itu
tio ns
se rv
ic in
g po
or c
om m
un iti
es .
To fa
ci lit
at e
th e
pl an
ni ng
, a cc
el er
at io
n an
d im
pl em
en ta
tio n
of v
ar io
us p
ro je
ct s t
ha t w
ill e
ns ur
e w
at er
su pp
ly to
c om
m un
iti es
id en
tif ie
d as
n ot
re ce
iv in
g a
w at
er su
pp ly
se rv
ic e.
N at
io na
l T
re as
ur y
N ei
gh bo
ur ho
od D
ev el
op m
en t P
ar tn
er sh
ip
G ra
nt To
su pp
or t a
nd fa
ci lit
at e
th e
de ve
lo pm
en t o
f u rb
an n
et w
or k
pl an
s t ha
t c on
si st
o f p
rim ar
y an
d se
co nd
ar y
ne tw
or ks
th at
in te
rc on
ne ct
a t s
tra te
gi c
no de
s, w
hi ch
in to
w ns
hi ps
a re
re fe
rr ed
to a
s ur
ba n
hu bs
; u rb
an n
et w
or k
pl an
s, pr
ec in
ct p
la ns
a nd
th en
a ll
pr oj
ec ts
a im
to g
ui de
th e
de liv
er y
of
ca ta
ly tic
in fra
st ru
ct ur
e to
le ve
ra ge
th ird
p ar
ty p
ub lic
a nd
p riv
at e
se ct
or d
ev el
op m
en t i
n th
e ur
ba n
hu bs
; t he
a im
o f t
ar ge
tin g
in ve
st m
en t i
n th
es e
st ra
te gi
c lo
ca tio
ns , a
s i de
nt ifi
ed b
y ur
ba n
ne tw
or k
pl an
s, is
to im
pr ov
e th
e qu
al ity
o f l
ife a
nd a
cc es
s o f r
es id
en ts
in u
nd er
-s er
ve d
ne ig
hb ou
rh oo
ds ,
ge ne
ra lly
w ith
in to
w ns
hi ps
. (a
) W at
er S
er vi
ce s O
pe ra
tin g
Su bs
id y
G ra
nt 1
59 1
99
To d
ev el
op n
ew a
nd re
fu rb
is h,
u pg
ra de
a nd
re pl
ac e
ag ei
ng in
fr as
tru ct
ur e
th at
c on
ne ct
s w at
er
re so
ur ce
s t o
in fra
st ru
ct ur
e se
rv in
g ex
te ns
iv e
ar ea
s a cr
os s m
un ic
ip al
b ou
nd ar
ie s o
r l ar
ge re
gi on
al
bu lk
in fr
as tru
ct ur
e se
rv in
g nu
m er
ou s c
om m
un iti
es o
ve r a
la rg
e ar
ea w
ith in
a m
un ic
ip al
ity ; t
o de
ve lo
p ne
w a
nd re
fu rb
is h,
u pg
ra de
a nd
re pl
ac e
ag ei
ng w
as te
w at
er in
fr as
tru ct
ur e
of re
gi on
al
si gn
ifi ca
nc e.
1 51
1 85

3 9
86 8
96
4 2
21 6
54
4 6
23 6
02
To su
bs id
is e,
re fu
rb is
h an
d re
st or
e th
e fu
nc tio
na lit
y of
w at
er se
rv ic
es sc
he m
es p
re vi
ou sl
y ow
ne d
an d/
or o
pe ra
te d
by th
e D
ep ar
tm en
t o f W
at er
A ff
ai rs
o r b
y ot
he r a
ge nc
ie s o
n be
ha lf
of th
e de
pa rtm
en t.
3 6
80 0
43
3 8
75 0
85
1 42
0 13

5 8
30 0
5
5 00
0
5 2
00 0

110
112 No. 37595 GOVERNMENT GAZETTE, 26 April 2014 Act No. 10 of 2014 Division of Revenue Act, 2014
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00 Pr
ov in
ci al
D is
as te
r G ra
nt To
p ro
vi de
fo r t
he im
m ed
ia te
re le
as e
of fu
nd s f
or d
is as
te r r
es po
ns e.
1 97
3 72
2 04
3 44
2 15
1 74
(V ot
e 3)
T O
T A
L 1
97 3
72 2
04 3
44 2
15 1
74
SC H
E D
U L
E 7
PA R
T B
U N
A L
LO C
A T
ED P
R O
V IS
IO N
S FO
R M
U N
IC IP
A L
IT IE
S FO
R D
IS A
ST E
R R
E SP
O N
SE C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 15
/1 6
20 16
/1 7
R '0
00 R
'0 00
R '0
00
3 63
5 80
3 76
4 24
3 96
3 74
T O
T A
L 3
63 5
80 3
76 4
24 3
96 3
74
M un
ic ip
al D
is as
te r G
ra nt
C oo
pe ra
tiv e
G ov
er na
nc e
an d
T ra
di tio
na l
A ff
ai rs
(V
ot e
3)
Pu rp
os e
To p
ro vi
de fo
r t he
im m
ed ia
te re
le as
e of
fu nd
s f or
d is
as te
r r es
po ns
e.
20 14
/1 5
A llo
ca tio
n
20 14
/1 5
A llo
ca tio
n
Pu rp
os e
V ot
e N
am e
of a
llo ca
tio n
V ot
e N
am e
of a
llo ca
tio n
C oo
pe ra
tiv e
G ov
er na
nc e
an d
T ra
di tio
na l
A ff
ai rs
112