Division of Revenue Act 6 of 2011
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Government Gazette
REPUBLIC OF SOUTH AFRICA
Vol. 550 CapeTown 28 April 2011 No. 34258
THE PRESIDENCY
No.384 28 April 2011
It is hereby notified that the President has assented to the following Act, which is hereby published for general information:-
No. 6 of 2011: Division of Revenue Act, 2011.
R.
ACT To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2011/12 financial year and the responsibilities of all three spheres pursuant to such division; 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,
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 27 April 2011.)
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5. Equitable division of local government share among municipalities 6. Shortfalls, excess revenue and additional allocations
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 9 allocations
9. Duties of transferring national officer in respect of Schedule 4 allocations 10. Duties of transferring national officer in respect of Schedule 5 to 8 allocations 11. Duties of receiving officer in respect of Schedule 4 allocations 12. Duties of receiving officer in respect of Schedule 5, 6, 8 or 9 allocations 13. Duties in respect of annual financial statements and annual reports for 2011/12
Part 3
Matters relating to Schedule 4 to 9 allocations
14. Publication of allocations and frameworks 15. Spending in terms of purpose and subject to conditions 16. Withholding of allocation 17. Stopping of allocation 18. Re-allocation of funds 19. Conversion of allocations 20. Unspent conditional allocations
Part 4
Matters relating to Schedule 1 to 9 allocations
21. Payment schedule 22. Amendment of payment schedule
CHAPTER 4
MATTERS RELATING TO ALLALLOCATIONS
23. Transfers made in error or fraudulently 24. Allocations not listed in Schedules 25. Transitional arrangement relating to re-demarcations of municipal boundaries 26. Preparations for next financial year and 2013/14 financial year 27. Expenditure prior to commencement of Division of Revenue Act, 2012
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CHAPTER 5
DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
28. Duties of municipalities 29. Duties of provincial treasuries 30. Duties of National Treasury
CHAPTER 6
GENERAL
31. Allocations by public entities to provinces or municipalities 32. Liability for costs incurred in violation of principles of cooperative governance
and intergovernmental relations 33. Irregular expenditure 34. Financial misconduct 35. Delegations and assignments 36. Exemptions 37. Regulations 38. Repeal of laws 39. Short title and commencement
SCHEDULE 1
Equitable division of revenue raised nationally among the three spheres of government
SCHEDULE 2
Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund)
SCHEDULE 3
Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally
SCHEDULE 4
Allocations to provinces and municipalities to supplement the funding of programmes or functions funded from provincial or municipal budgets
SCHEDULE 5
Specific purpose allocations to provinces
SCHEDULE 6
Specific purpose allocations to municipalities
SCHEDULE 7
Allocations-in-kind to provinces and municipalities for designated special programmes
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SCHEDULE 8
Incentives to provinces and municipalities to meet targets with regard to priority government programmes
SCHEDULE 9
Provision to specifically cater for immediate release of funds to provinces and municipalities for 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, 1999 (Financial Interventions: Accreditation of Municipalities); ‘‘categoryA, B or C municipality’’ has the meaning assigned to each category in terms of the Municipal Structures Act; ‘‘conditional allocation’’ means a conditional allocation to a province, local government or municipality from the national government’s share of revenue raised nationally, contemplated in section 214(1)(c) of the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public DepositsAct, 1984 (Act No. 46 of 1984); ‘‘DisasterManagementAct’’means the Disaster ManagementAct, 2002 (Act No. 57 of 2002); ‘‘financial year’’ means the financial year commencing on 1 April 2011 and ending on 31 March 2012; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 14; ‘‘level one accreditation’’means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration; ‘‘level three accreditation’’means accreditation to render financial administration in addition to the responsibilities under a level one accreditation and a level two accreditation; ‘‘level two accreditation’’ means accreditation to render full programme management and administration of all housing instruments and housing programmes in addition to the responsibilities under a level one accreditation; ‘‘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 financial year’’means the financial year of a municipality commenc- ing on 1 July 2011 and ending on 30 June 2012; ‘‘next financial year’’ means the financial year commencing on 1 April 2012 and ending on 31 March 2013; ‘‘next municipal financial year’’ means the financial year of a municipality commencing on 1 July 2012 and ending on 30 June 2013; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution of the Republic of South Africa, 1996;
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‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of an equitable share or any conditional allocation
in terms of this Act to be transferred to a province or municipality in the financial year;
(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 37; ‘‘primary bank account’’— (a) in relation to a province, means a bank account of the Provincial Revenue
Fund held with a commercial bank which the head of the department in the provincial treasury has certified to the National Treasury as the bank account into which all conditional allocations, other than the Gautrain Rapid Rail Link Grant, in terms of this Act must be deposited; and
(b) in relation to a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act;
‘‘Public Finance Management Act’’means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘quarter’’ means the period from— (a) 1 April to 30 June; (b) 1 July to 30 September; (c) 1 October to 31 December; or (d) 1 January to 31 March; ‘‘receiving officer’’— (a) in relation to a Schedule 4, 5, 8 or 9 allocation transferred to a province, means
the accounting officer of the provincial department which receives that allocation or a portion thereof for spending via an appropriation from its Provincial Revenue Fund; or
(b) in relation to a Schedule 4, 6, 7, 8 or 9 allocation transferred to or provided in kind to a municipality, means the accounting officer of the municipality;
‘‘this Act’’ includes any framework or allocation published, or any regulation made under this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5, 6, 8 or 9 allocation to a province or municipality or spends a Schedule 7 allocation on behalf of a municipality.
(2) Any determination, instruction or request in terms of this Act must be in writing.
Objects of Act
2. The objects of this Act are to— (a) provide for the equitable division of revenue raised nationally among the three
spheres of government; (b) promote 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;
(c) promote transparency and accountability in the resource allocation process, by ensuring that all allocations are reflected on the budgets of receiving provinces and municipalities and by ensuring that the expenditure of conditional allocations is reported on by the receiving provinces and municipalities.
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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 financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1. (2) An envisaged division of revenue anticipated to be raised in respect of the next
financial year and the 2013/14 financial year, and which is subject to the provisions of the annual Division of Revenue Acts in respect of those financial years, is set out in Column B of Schedule 1.
Equitable division of provincial share among provinces
4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the financial year is set out in Column A of Schedule 2. (2) An envisaged division for each province of revenue anticipated to be raised
nationally in respect of the next financial year and the 2013/14 financial year, and which is subject to the provisions of the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) Each province’s equitable share allocation contemplated in subsection (1) must be
transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury in terms of section 21.
Equitable division of local government share among municipalities
5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the financial year, is set out in Column A of Schedule 3. (2) An envisaged division between municipalities of revenue anticipated to be raised
nationally in respect of the next financial year and the 2013/14 financial year, and which is subject to the provisions of the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) Each municipality’s equitable share contemplated in subsection (1) must be
transferred to the primary bank account of the municipality in three transfers on 7 July 2011, 30 November 2011 and 23 March 2012, in accordance with a payment schedule determined by the National Treasury in terms of section 21.
Shortfalls, excess revenue and additional allocations
6. (1) If actual revenue raised nationally in respect of the financial year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall. (2) If actual revenue raised nationally in respect of the financial year exceeds the
anticipated revenue set out in Schedule 1, the excess accrues to the national government, subject to subsection (3), to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, in addition to its share in Column A of Schedule 1. (3) The national government may— (a) appropriate a portion of its equitable share or excess revenue contemplated in
subsection (2) to make further allocations in an adjustments budget to—
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(i) national departments; or (ii) provinces or municipalities, as a conditional or an unconditional
allocation; and (b) increase a conditional allocation to a province or municipality through a
virement under section 43 of the Public Finance Management Act or section 28(2)(d) of the Municipal Finance Management Act, as the case may be.
CHAPTER 3
CONDITIONALALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1
Conditional allocations
Conditional allocations to provinces
7. (1) Conditional allocations to provinces in respect of the financial year from the national government’s share of revenue raised nationally are set out in ColumnA of the following Schedules:
(a) Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets;
(b) Schedule 5, specifying specific-purpose allocations to provinces; (c) Schedule 7, specifying allocations-in-kind to provinces for designated special
programmes; (d) Schedule 8, specifying incentives to provinces to meet targets with regard to
priority government programmes; and (e) Schedule 9, specifying funds that are currently not allocated to specific
provinces, that may be released to provinces to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act.
(2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2013/14 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1).
Conditional allocations to municipalities
8. (1) Conditional allocations to local government in respect of the financial year from the national government’s share of revenue raised nationally are set out in ColumnA of the following Schedules:
(a) Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets;
(b) Schedule 6, specifying specific-purpose allocations to municipalities; (c) Schedule 7, specifying allocations-in-kind to municipalities for designated
special programmes; (d) Schedule 8, specifying incentives to municipalities to meet targets with regard
to priority government programmes; and (e) Schedule 9, specifying funds that are currently not allocated to specific
municipalities, that may be released to local government or municipalities to fund disaster response within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act.
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(2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2013/14 financial year, which, with the exception of what is provided in subsection (4) in relation to the Public Transport Infrastructure and Systems Grant, is subject to the annual Division of Revenue Acts for those years, as set out in Column B of the Schedules referred to in subsection (1). (3) The National Treasury must, in terms of section 14, publish the share or indicative
allocation of each municipality in respect of the local government allocations contemplated in subsections (1)(a) to (d) and (2) in the Gazette.
(4) Despite subsection (2), in respect of the Public Transport Infrastructure and Systems Grant, funding which is specifically approved by the National Treasury in relation to transport contracts for capital projects must be regarded as being firm allocations for the next financial year and the 2013/14 financial year that will not be altered downwards in the Division of Revenue Acts in respect of those financial years. (5) A municipality may, only after obtaining the approval of the National Treasury,
pledge, offer as security or commit to a person or institution future conditional allocation transfers due to the municipality for the next financial year and the 2013/14 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution.
Part 2
Duties of accounting officers in respect of Schedule 4 to 9 allocations
Duties of transferring national officer in respect of Schedule 4 allocations
9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are—
(i) deposited only into the primary bank account of a province or municipality; and
(ii) made in accordance with the payment schedule approved in terms of section 21, unless allocations are withheld or stopped in terms of section 16 or 17;
(b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, in accordance with subsections (2) and (3) and the requirements of the applicable framework;
(c) complying with the requirements of the applicable framework; and (d) evaluating the performance of programmes funded or partially funded by the
allocation and the submission of such evaluations to the National Treasury, within four months in respect of a province, and six months in respect of a municipality, after the end of the financial year.
(2) (a) Subsection (1)(b) does not apply to the Urban Settlements Development Grant. (b)Municipalities that receive the Urban Settlements Development Grant must report
expenditure and non-financial performance information against their capital budgets, in accordance with section 11 of this Act and with the requirements of section 71 of the Municipal Finance Management Act. (c) Provinces that receive the Education Infrastructure Grant, the Health Infrastruc-
ture Grant or the Provincial Roads Maintenance Grant must report expenditure and non-financial performance information against their capital budgets, in accordance with section 11 of this Act and with the requirements of section 32 of the Public Finance Management Act.
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(d) Provinces that receive the Education Infrastructure Grant, the Health Infrastruc- ture Grant and the Provincial Roads Maintenance Grant must provide the transferring national officer, not later than 14 days after this Act takes effect, with a list of infrastructure projects for education, health and roads which the provinces will implement during the 2011/12 to 2013/14 financial years, in a format that will be determined by the National Treasury. (e) The transferring national officer must publish the information in terms of
paragraph (d) in the Gazette, in a format that will be determined by the National Treasury, not later than 28 days after this Act comes into effect. (f) Failure to comply with paragraphs (d) and (e) may result in withholding of the
allocations in terms of section 16. (3) With respect to Schedule 4 Grants, any monitoring programme or system that is
utilised to monitor expenditure and non-financial performance information funded by an allocation must—
(i) be approved by the National Treasury; (ii) not impose any excessive administrative responsibility on receiving provinces
or receiving municipalities beyond the provision of standard management information;
(iii) be compatible and integrated with and not unnecessarily duplicate other relevant and related national and provincial systems; and
(iv) be consistent with section 11(2).
Duties of transferring national officer in respect of Schedule 5 to 8 allocations
10. (1) A transferring national officer must— (a) not later than 14 days after this Act takes effect, certify to the National
Treasury that— (i) allocation frameworks, including conditions and monitoring provisions,
are reasonable and do not impose excessive administrative responsibility on receiving provincial departments and municipalities beyond the provision of standard management information;
(ii) monitoring provisions are compatible and integrated with and do not duplicate other relevant and related national, provincial and local systems;
(iii) in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province have been approved prior to the start of the financial year;
(iv) in respect of a Schedule 6 allocation transferred to a municipality, any business plans requested in respect of how allocations will be utilised by a municipality have been approved prior to the start of the financial year;
(b) transfer funds only after information required in terms of this Act has been secured and all relevant information has been provided to the National Treasury;
(c) transfer funds only in accordance with a payment schedule determined in accordance with section 21;
(d) deposit funds only into the primary bank account of a province or municipality, or, where appropriate, into the corporation for public deposits account of a province or the bank account designed for the transfer of the Gautrain Rapid Rail Link Grant; and
(e) ensure that all other arrangements or requirements as stipulated in this Act or in the relevant framework for the particular allocation necessary for the transfer of an allocation have been complied with prior to the start of the financial year, and are complied with throughout the financial year.
(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.
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(3) A transferring national officer who has not complied with subsection (1) must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation, the transferring national officer
must take note of any notice in terms of section 30(1) from the National Treasury outlining the details of the account for each province or municipality. (5) Despite anything to the contrary contained in any law, a transferring national
officer must in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, not later than 20 days after the end of each month, and in the format determined by the National Treasury, submit to the National Treasury information for the month reported on and for the financial year up to the end of that month on—
(a) the amount of funds transferred to a province or municipality; (b) the amount of funds withheld or stopped from any province or municipality,
the reasons for the withholding or stopping and the steps taken by the transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment;
(c) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 or 6 allocation;
(d) the actual expenditure incurred by the transferring national officer in respect of a Schedule 7 allocation;
(e) any matter or information that may be prescribed in the relevant framework for the particular allocation; and
(f) such other issues as the National Treasury may determine. (6) A transferring national officer must submit a quarterly performance report within
45 days after the end of each quarter to the National Treasury, in accordance with the requirements of the relevant framework. (7) The transferring national officer must evaluate the performance of programmes
funded or partially funded by the allocation and submit such evaluations to the National Treasury, within four months in respect of a province, and six months in respect of a municipality, after the end of the financial year. (8) The transferring national officer for the Human Settlements Development Grant,
after consultation with the receiving officer and the National Treasury, must determine the allocations from the Human Settlements Development Grant for each municipality that receives the Urban Settlements Development Grant and submit those allocations to the National Treasury not later than 14 days after this Act takes effect, and the National Treasury must publish those allocations in theGazettewithin 14 days after receipt of the allocations.
Duties of receiving officer in respect of Schedule 4 allocations
11. (1) A receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in
terms of section 14; and (b) the manner in which a Schedule 4 allocation 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 or, if required, exclusively appropriates each programme funded or partially funded by this allocation in its annual budget; and
(ii) makes public, in accordance with the requirements of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; and
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(b) report to the transferring national officer, the relevant provincial treasury and the National Treasury, on— (i) spending and financial performance against programmes funded by a
Schedule 4 allocation, other than the Urban Settlements Development Grant; and
(ii) in the case of the Urban Settlements Development Grant, spending and financial performance against the municipality’s entire capital budget and performance against the targets stipulated in the infrastructure performance framework that is required in terms of the grant framework,
when the municipality prepares its monthly budget statements as required in terms of section 71 of the Municipal Finance ManagementAct for the months of September 2011, December 2011, March 2012 and June 2012; and
(c) within 30 days after the end of each quarter, report to the transferring national officer and the National Treasury on— (i) non-financial performance against programmes, in respect of Schedule 4
Grants other than the Urban Settlements Development Grant; and (ii) performance for that quarter against the targets stipulated in the
infrastructure performance framework that is required in terms of the grant framework, in respect of the Urban Settlements Development Grant.
(3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to any other national departments that have responsibilities relating to the grant. (4) The receiving officer in a province must— (a) submit, as part of the report required in section 40(4)(c) of the Public Finance
Management Act, reports to the relevant provincial treasury on spending and performance against programmes; and
(b) submit a quarterly performance report within 30 days after the end of each quarter to the relevant provincial treasury, and the National Treasury.
(5) The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) (a) The receiving officer must, within two months after the end of the financial
year, and where relevant, the municipal financial year, evaluate the performance of the province or municipality, as the case may be, in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer. (b) With respect to the Education Infrastructure Grant, the Health Infrastructure
Grant, the Provincial Roads Maintenance Grant and the Urban Settlements Develop- ment Grant, reporting on performance will be based on the overall capital budget of the provincial department or the municipality concerned.
Duties of receiving officer in respect of Schedule 5, 6, 8 or 9 allocation
12. (1) The receiving officer of a Schedule 5, 6, 8 or 9 allocation must ensure compliance with the requirements of the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5, 6, 8 or 9 allocation
transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public
Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of the section 40(4)(c) report to the relevant provincial treasury and the transferring national officer;
(b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of the section 71 report to the relevant provincial treasury, the National Treasury and the relevant transferring national officer; and
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(c) a province or a municipality, submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer, the relevant provincial treasury and the National Treasury.
(3)A report by a province in terms of subsection (2)(a)must set out for that month and for the financial year up to the end of that month—
(a) the amount received by the province; (b) the amount of funds stopped or withheld from the province; (c) the actual expenditure by the province in respect of a Schedule 5 allocation; (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 such a programme;
(e) the most up to date 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 an allocation provided for in a framework, based on the most up to date available information at the time of reporting;
(g) an explanation of any material problems experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such problems;
(h) any matter or information that may be prescribed in the relevant framework for the particular allocation; and
(i) such other issues and information as the National Treasury may determine. (4)A report by a municipality in terms of subsection (2)(b)must set out for that month
and for the financial year up to the end of that month— (a) the amount received by the municipality; (b) the amount of funds stopped or withheld from the municipality; (c) the extent of compliance with thisAct and with the conditions of an allocation
or part of an allocation provided for in a framework; (d) an explanation of any material problems experienced by the municipality
regarding an allocation which has been received and a summary of the steps taken to deal with such problems;
(e) any matter or information that may be prescribed in the relevant framework for the particular allocation; and
(f) such other issues and information as the National Treasury may determine. (5) (a) Subsections (2) and (3) do not apply to the receiving officer of the Gautrain
Rapid Rail Link Grant. (b) The receiving officer of the Gautrain Rapid Rail Link Grant must, at the end of
each quarter, submit a report to the transferring national officer, detailing the payment made in that quarter to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act. (c) Copies of payment certificates issued in terms of the public-private partnership
agreement must be submitted together with the report referred to in paragraph (b). (6)A receiving officer must, within two months after the end of the financial year, and
where relevant, the municipal financial year, evaluate its performance in respect of programmes or functions funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
Duties in respect of annual financial statements and annual reports for 2011/12
13. (1) The 2011/12 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6, 8 or 9 must, in addition to any requirements in terms of any other applicable law—
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(a) indicate the total amount of that allocation transferred to a province or municipality;
(b) indicate the transfers, if any, that were withheld in respect of each province or municipality;
(c) indicate any re-allocations by the National Treasury in terms of section 18 or by the transferring national officer in respect of the Expanded Public Works Programme Incentive Grant;
(d) certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality or, where appropriate, into the corporation for public deposits account of a province; and
(e) indicate the funds, if any, utilised for the administration of the allocation by the receiving officer.
(2) The 2011/12 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6, 8 or 9 must, in addition to any requirements in terms of any other applicable law—
(a) indicate the reasons for the withholding of any transfers to a province or municipality;
(b) indicate to what extent provinces or municipalities were monitored for compliance with this Act and the conditions of an allocation provided for in the relevant framework;
(c) indicate to what extent the allocation achieved its objectives and outputs; and (d) indicate any non-compliance with this Act or the relevant framework, and the
steps taken to deal with such non-compliance. (3) The 2011/12 financial statements of a provincial department receiving an
allocation in terms of Schedule 4, 5, 8 or 9 must, in addition to any requirements in terms of any other applicable law—
(a) indicate the total amount of all allocations received; (b) indicate the total amount of actual expenditure on all allocations except
Schedule 4 allocations; and (c) certify that all transfers in terms of thisAct to the province were deposited into
the primary bank account of the province or, where appropriate, into the corporation for public deposits account of a province.
(4) The 2011/12 annual report of a provincial department receiving an allocation in terms of Schedule 4, 5, 8 or 9 must, in addition to any requirements in terms of any other applicable law—
(a) indicate to what extent the provincial department complied with the provisions of this Act and met the conditions provided for in the relevant framework of such an allocation;
(b) indicate the steps taken to deal with non-compliance with any of the provisions of thisAct or the conditions provided for in the relevant framework of such an allocation;
(c) indicate the extent to which the objectives and outputs of the allocation were achieved;
(d) contain any other information that may be specified in the relevant framework for the allocation; and
(e) contain such other information as the National Treasury may determine. (5) The 2011/12 financial statements and annual report of a municipality must be
prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring departments and receiving
municipalities report on local government allocations on a quarterly basis, to facilitate the audit of allocations for both the national and municipal financial years.
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Part 3
Matters relating to Schedule 4 to 9 allocations
Publication of allocations and frameworks
14. (1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette—
(a) the allocations per municipality, in respect of Schedule 4 and 6 allocations; (b) the indicative allocations per province and municipality, in respect of
Schedule 7 allocations; (c) the indicative allocations for provinces and municipalities, along with their
initial threshold and performance targets, in respect of Schedule 8 allocations; and
(d) the framework for each allocation in Schedules 4 to 9. (2) The National Treasury must publish in the Gazette— (a) any revisions or amendments of the allocations and frameworks published in
terms of subsection (1)(a) and (d); (b) any virement which is made in accordance with the requirements of section
6(3) and the Public Finance Management Act; (c) any revisions of or amendments to the allocations and frameworks published
in terms of subsection (1) necessary to give effect to the conversion of an allocation in terms of section 19;
(d) any re-allocations by the National Treasury in accordance with section 18 or the transferring national officer in respect of the Expanded Public Works Programme Incentive Grant;
(e) any revised allocations in respect of Schedule 7 Grants; and (f) any revised indicative allocations, performance and threshold targets for the
Expanded Public Works Programme Incentive Grant. (3) The National Treasury may at any time, after consultation with or at the written
request of a transferring national officer, revise or amend a framework published in terms of subsection (1) or (2), to correct any error or omission. (4) An amendment, revision, virement or re-allocation takes effect on publication
thereof in the Gazette, with the exception of a Schedule 9 Grant.
Spending in terms of purpose and subject to conditions
15. (1) Despite anything to the contrary contained in any law, an allocation referred to in Schedules 4 to 9 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 14. (2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of
such an allocation to any other entity or other sphere of government for the performance of a function envisaged in terms of the allocation, unless the receiving officer has entered into a payment schedule with the entity or other sphere of government that will be performing the function, that has been approved by the National Treasury, and—
(a) it is a transfer that is approved in the budget of the receiving province or municipality or a framework published in terms of section 14;
(b) it is a payment for services rendered or goods received, which services or goods were procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and for which adequate documentation for payment has been received; or
(c) in the case of an advance payment or a transfer which is not consistent with the budget of the receiving province or municipality—
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(i) the receiving officer has certified to the National Treasury that the transfer is not an attempt to artificially inflate its spending estimates and that there are good reasons for the advance payment or transfer; and
(ii) the National Treasury has approved the advance payment or transfer. (3) No public entity, other than Eskom Holdings Limited in respect of funds received
from the Department of Energy and water boards in respect of funds received from the Department of Water Affairs and the Department of Human Settlements for the implementation of Schedule 7 allocations, may receive funds for the provision of a municipal service or municipal function on behalf of a municipality from a national or provincial organ of state, except via the municipality responsible for that service or function, unless the National Treasury approves otherwise in respect of municipalities it deems to have low capacity. (4) In respect of the Human Settlements Development Grant, a receiving officer and
a municipality with level three accreditation must, by 31 May 2011, comply with the requirements of subsection (2), by—
(a) entering into a payment schedule; and (b) submitting the payment schedule to the National Treasury for approval.
(5) A receiving officer must request the National Treasury to amend the payment schedule referred to in subsection (4), in accordance with the procedure set out in section 22, in instances where a transfer to a municipality with level three accreditation has been withheld or stopped in terms of section 16 or 17.
Withholding of allocation
16. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5 or 6 allocation, or any portion of such allocation, for a period not exceeding 30 days, if—
(a) the province or municipality does not comply with the provisions of this Act or conditions to which the allocation, as provided for in the relevant framework, is subject;
(b) roll-overs of conditional allocations approved by the National Treasury in accordance with section 20 have not been spent; or
(c) expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given.
(2) Amaximum of five per cent of the Health Professions Training and Development Grant and the National Tertiary Services Grant may be withheld in terms of this section. (3) A transferring national officer must, at least seven working days prior to
withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer—
(i) written notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations 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 grant to local government, also the provincial department responsible for local government.
(4) A notice contemplated in subsection (3) must include the reasons for withholding the allocation and the intended duration of the withholding. (5) (a) The National Treasury may, when a transferring national officer is withholding
an allocation in terms of subsection (1), instruct or approve a request from that transferring national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will—
(i) facilitate compliance with this Act or the conditions to which the allocation is subject; or
(ii) minimise the risk of under-spending.
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(b) A transferring national officer must, when requesting the withholding of an allocation in terms of this subsection, submit proof of its compliance with subsection (3) and any representations received from the receiving officer, to the National Treasury. (c) The transferring national officer must again comply with subsection (3) when the
National Treasury instructs or approves a request by the transferring national officer in terms of paragraph (a).
Stopping of allocation
17. (1) Despite section 16, the National Treasury may, in its discretion or at the request of a transferring national officer, or a receiving officer, stop the transfer of a Schedule 4, 5 or 6 allocation referred to in section 16(1) to a province or municipality—
(a) on the grounds of persistent and material non-compliance with— (i) this Act; or (ii) a condition to which the allocation, as provided for in the relevant
framework, is subject; (b) if the National Treasury anticipates that a province or municipality will
substantially under-spend on that programme or allocation in the financial year;
(c) if a function is reassigned from a province to a municipality; or (d) if a province implementing an infrastructure project does not comply with best
practice standards and guidelines made in terms of section 5 of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000).
(2) Except where a function is reassigned from a province to a municipality, the National Treasury must, when stopping an allocation in terms of this section—
(a) comply with the requirements set out in section 16(3)(a), and in respect of a municipality, also with the requirements of section 38 of the Municipal Finance Management Act; and
(b) inform the relevant provincial treasury of its intention to stop the allocation. (3) Any stopping of an allocation contemplated in subsection (1) must, together with
an explanatory memorandum, be published by the National Treasury in the Gazette. (4) (a) The Minister may, by notice in the Gazette, approve that an allocation or any
portion of such allocation stopped in terms of subsection (1), be utilised to meet that province’s or municipality’s outstanding statutory and contractual financial commit- ments. (b) The utilisation of funds contemplated in this subsection is a direct charge against
the National Revenue Fund.
Re-allocation of funds
18. (1) (a) The National Treasury may, when it stops a Schedule 4, 5 or 6 allocation in terms of section 17, after consultation with the transferring national officer and the relevant provincial treasury, determine that a portion of the allocation that will not be spent be reallocated, as the same type of grant allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation will be spent in the financial year or the next financial year. (b) The reallocation of a portion of an allocation or the full allocation on condition
that the allocation will be spent in the next financial year, in terms of paragraph (a), must be deemed to be a roll-over approved by the National Treasury in terms of section 20(2)(a), and the roll-over process set out in Treasury Regulation 6.4.2 would not need to be followed.
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(2) (a) Despite subsection (1), the National Treasury may, when an intervention in terms of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act is taking place, on such conditions as it may determine, authorise—
(i) in relation to section 100 of the Constitution, the transferring national officer to spend an allocation stopped in terms of section 17 on behalf of the relevant province;
(ii) in relation to section 139 of the Constitution and sections 137 and 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 17 on behalf of the relevant municipality; or
(iii) in relation to section 150 of the Municipal Finance ManagementAct, the relevant transferring national officer to spend an allocation stopped in terms of section 17 on behalf of the relevant municipality.
(b) An allocation that is spent by the transferring national officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 7 allocation from the date on which the authorisation is given. (3) The National Treasury may, after consultation with the transferring national
officer, determine a portion of the allocation that will be reallocated in the event of the reassignment of a function from a province to a municipality.
Conversion of allocations
19. (1) The National Treasury may, in its discretion or at the request of the transferring national officer, convert an allocation listed in Schedule 6 to become an allocation listed in Schedule 7, or convert an allocation listed in Schedule 7 to become an allocation listed in Schedule 6, if the National Treasury is satisfied that the conversion will prevent under-spending on the allocation. (2) In respect of the School Infrastructure Backlogs Grant, the National Treasury may,
at the request of the transferring national officer and a receiving province, convert the allocation to the province to become an allocation to the Education Infrastructure Grant, if the National Treasury and the transferring national officer are satisfied the province has demonstrated the capacity to implement projects and that the conversion will not be likely to result in—
(a) underspending on the allocation; or (b) a lesser level of service delivery compared to if the allocation is provided to
the province as a Schedule 7 grant-in-kind. (3)An allocation that is converted in terms of this section must be paid to or expended
on behalf of the same province or municipality to which the allocation was originally made. (4) A conversion referred to in subsections (1) and (2) takes effect on the date of
publication referred to in section 14(2)(c). (5) The National Treasury must inform the transferring national officer and each
affected receiving province or municipality of a conversion.
Unspent conditional allocations
20. (1) Despite the provisions of the Public Finance Management Act or the Municipal Finance Management Act relating to roll-overs, any conditional allocation, excluding the Gautrain Rapid Rail Link Grant and the Expanded Public Works Programme Incentive Grant, that is, in the case of a province, not spent at the end of a financial year or, in the case of a municipality, at the end of a municipal financial year, reverts to the National Revenue Fund, unless the relevant receiving officer can prove to the satisfaction of the National Treasury that the unspent allocation is committed to identifiable projects. (2) The National Treasury may, at the request of a transferring national officer,
provincial treasury or municipality, approve—
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(a) a roll-over from a conditional allocation to the next financial year; and (b) spending of a portion of a conditional allocation on activities related to the
purpose of that allocation, where the province or municipality projects significant unforeseeable and unavoidable over-spending on its budget.
(3)Any funds which must revert to the National Revenue Fund in terms of subsection (1), and which have not been approved by the National Treasury to be retained in terms of subsection (2), must be repaid to the National Revenue Fund. (4) The National Treasury, in accordance with subsection (5), may offset any funds
which must be repaid to the National Revenue Fund in terms of subsections (1) and (3), but which have not been repaid—
(a) in the case of a province, against future advances for conditional grant allocations to that province; and
(b) in the case of a municipality, against future advances for the equitable share or conditional grant allocations to that municipality.
(5) Prior to the National Treasury setting-off any amounts against allocations to provinces or municipalities in terms of subsection (4), the National Treasury must give the relevant transferring national officer, province or municipality—
(a) written notice of the intention to offset amounts against upcoming advances for allocations; and
(b) an opportunity, within 14 days of receipt of the notice referred to in paragraph (a), to— (i) submit written representations that prove to the satisfaction of the
National Treasury that the unspent allocation was either spent in accordance with the relevant framework, or is committed to identifiable projects;
(ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be repaid to the National Revenue Fund; and
(iii) propose an alternative payment schedule in terms of which the unspent allocations will be repaid to the National Revenue Fund.
(6) A notice contemplated in subsection (5) must include the intended amount to be offset against allocations, and the reasons for offsetting the amounts. (7) Despite this section, the retention of funds which should revert to the National
Revenue Fund in terms of subsections (1) and (3), and which have not been approved by the National Treasury to be retained in terms of subsection (2), constitutes financial misconduct in terms of section 34.
Part 4
Matters relating to Schedule 1 to 9 allocations
Payment schedule
21. (1) (a) The National Treasury determines the payment schedule for the transfer of a province’s equitable share allocation, after consultation with the head of the department in the provincial treasury. (b) In determining the payment schedule, the National Treasury must take account of
the monthly spending commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may, for cash management purposes
relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution is taking place, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in accordance with the payment schedule.
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(d) Any advances in terms of paragraph (c) must be offset against transfers to the province which would otherwise become due in terms of that payment schedule. (2) (a) The National Treasury determines the payment schedule for the transfer of a
municipality’s equitable share allocation, after consultation with the accounting officer of the national department responsible for local government. (b) Despite paragraph (a), the National Treasury, after consultation with the
accounting officer of the national department responsible for local government, may, for cash management purposes in the municipality or when an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act is taking place, on such conditions as it may determine, approve a request or direct that the equitable share or a portion of the equitable share which has not yet fallen due for transfer in accordance with the payment schedule, be advanced to a municipality. (c) Any advances in terms of paragraph (b) must be offset against transfers to the
municipality which would otherwise become due in terms of the applicable payment schedule. (3) (a) The National Treasury must approve the payment schedule for the transfer of
an allocation listed in Schedules 4 to 9 to a province or municipality. (b) The transferring national officer of a Schedule 4, 5, 6 or 8 allocation must submit
a payment schedule to the National Treasury for approval within 14 days after this Act takes effect. (c) Prior to the submission of a payment schedule in terms of paragraph (b), the
transferring national officer must— (i) in relation to a Schedule 4 allocation, consult the relevant receiving officer; (ii) in relation to the Gautrain Rapid Rail Link Grant, ensure that the payment
schedule— (aa) is consistent with the projected dates for payments to the private party in
terms of the public-private partnership agreement entered into by the relevant province in accordance with regulations issued under the Public Finance Management Act; and
(bb) reflects the portion of any payments due under the agreement referred to in subparagraph (aa) payable from the allocation; and
(iii) in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality.
(4) The transferring national officer of a Schedule 4, 5 or 6 allocation must provide the receiving officer with a copy of the approved payment schedule prior to making the first transfer in accordance therewith. (5) Schedule 4 and 6 transfers must be done in line with the municipal financial year.
Amendment of payment schedule
22. (1) Subject to subsection (2), a transferring national officer of a Schedule 4, 5 or 6 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 16 or 17, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of thisAct and submit the amended payment schedule to the National Treasury prior to any further transfers being made. (2) The National Treasury may, in the interest of better debt and cash-flow
management or to deal with financial mismanagement or financial misconduct, slow spending or accelerated spending, amend any payment schedule for an allocation listed in Schedules 2 to 6, on notification to—
(a) the accounting officer of a provincial treasury, in the case of a provincial allocation; and
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(b) the accounting officer of the national department responsible for local government, in the case of a local government allocation.
(3) A payment schedule amended in terms of subsection (1) or (2) must take account of—
(a) the monthly spending 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)An amendment of a payment schedule in terms of subsection (2) prevails over any
amendment made in terms of subsection (1). (5) The transferring national officer must immediately inform the receiving officer of
any amendment to a payment schedule in accordance with subsection (1) or (2).
CHAPTER 4
MATTERS RELATING TO ALLALLOCATIONS
Transfers made in error or fraudulently
23. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error or fraudulently is regarded as not legally due to that province, municipality or public entity, as the case may be. (2)A transfer contemplated in subsection (1) must be recovered, without delay, by the
responsible transferring national officer. (3) Despite subsection (2), the National Treasury may instruct that the recovery
contemplated in subsection (2) be effected by set-off against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule.
Allocations not listed in Schedules
24. (1) An allocation, other than— (a) a re-allocation referred to in section 18 or in respect of the Expanded Public
Works Programme Incentive Grant; or (b) a revised indicative allocation in respect of a Schedule 7 or 8 Grant, which is
not listed in the Schedules referred to in sections 7 and 8, may only be made in terms of section 6(3).
(2) The National Treasury must publish the allocations referred to in subsection (1) and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality. (3) The national transferring officer must notify the relevant provincial treasury and
the National Treasury of the excess incentive payment earned to be appropriated either in the provincial adjustments appropriation bill, if made before the end of November each year, or in the appropriation bill for the next financial year. (4) Subsection (2) does not apply to Schedule 9 allocations. (5) A transfer to a province or municipality as a Schedule 9 allocation may only be
made after the National Treasury has approved the transfer. (6) (a) The transferring national officer must notify the relevant provincial treasury
and the National Treasury in writing within 14 days of a transfer of a Schedule 9 allocation to a province or municipality. (b) The National Treasury must publish a Schedule 9 allocation in the Gazette within
16 days after being notified in terms of paragraph (a).
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(7) Schedule 9 allocations must be appropriated or authorised either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appro- priations legislation.
Transitional arrangement relating to re-demarcation of municipal boundaries
25. (1) (a)Amunicipality (the releasing municipality) from which a particular area is transferred at the commencement of or through the implementation of legislation, which re-demarcates municipal boundaries and addresses associated matters, must continue to spend its allocations for the 2011/12 financial year made in terms of this Act, in that particular area or municipality, as if that area was not transferred to another municipality (the receiving municipality), unless the affected municipalities have entered into an agreement that ensures that the relocated area or municipality is not negatively affected. (b) The transferring national officer of an allocation made in terms of this Act and the
receiving municipality must monitor that the releasing municipality complies with paragraph (a). (c) The releasing municipality must, at the request of the transferring national officer,
the receiving municipality or the National Treasury, demonstrate compliance with paragraph (a). (2) (a) The provisions of sections 16 and 17 apply with the necessary changes where
a releasing municipality fails to comply with subsection (1) (a) or (c) in respect of a Schedule 4, 6 or 7 allocation. (b) The National Treasury may, where it withholds or stops an allocation in terms of
paragraph (a), after consultation with the transferring national officer, determine that a portion of the allocation be reallocated to the receiving municipality. (3) The National Treasury may, where a releasing municipality fails to comply with
subsection (1) (a) or (c), reallocate a portion of the releasing municipality’s equitable share allocation referred to in section 5 to the receiving municipality. (4) (a) The allocations referred to in sections 5 (2) and 8 (2) are subject to adjustments
necessitated by the implementation of the legislation which re-demarcates the municipal boundaries. (b) The transferring national officer of a Schedule 4, 6 or 7 allocation must, by 15
September 2011, inform the National Treasury of any adjustments to the allocations referred to in section 8 (2) that must be reflected in the Division of Revenue Act for the next financial year.
Preparations for next financial year and 2013/14 financial year
26. (1) (a)Acategory C municipality that receives a conditional allocation in terms of this Act must, using the envisaged conditional allocations to that municipality for the next financial year and the 2013/14 financial year as set out in Column B of the Schedules, by 3 October 2011—
(i) agree on the provisional allocations and the projects to be funded from those allocations in the next financial year and the 2013/14 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 to be
funded from the allocations for the next financial year and the 2013/14 financial year.
(b) Where a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring national officer to facilitate agreement.
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(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 29(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, prior to publication, and prior to the submission of the allocations referred to in paragraph (a)(ii). (e) Should agreement not be reached between the category C municipality and the
category B municipality on the provisional allocations and projects referred to in paragraph (a) prior to 3 October 2011, the National Treasury may proceed to determine the provisional allocations and provide those provisional allocations to the municipali- ties concerned and the transferring national officer. (f) (i) The final allocations based on the provisional allocations referred to in
paragraphs (a)(i) and (ii) and (e) must be submitted to the National Treasury by 7 December 2011. (ii) If the transferring national officer fails to submit the allocations referred to in
subparagraph (i) by 7 December 2011, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (2) (a) The transferring national officer of a conditional allocation, using the
envisaged conditional allocations for the next financial year and the 2013/14 financial year as set out in Column B of the Schedules to this Act, must, by 3 October 2011, submit to the National Treasury for approval—
(i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year;
(ii) any amendments to the envisaged allocations for each province or municipal- ity set out in Column B of the Schedules in respect of existing conditional allocations; and
(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 next financial year of the allocation criteria of an existing conditional allocation must be agreed with the National Treasury prior to the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii). (c) The National Treasury may, if the transferring national officer fails to comply with
paragraph (a) by 3 October 2011, determine— (i) the provisional allocations in paragraph (a)(i); (ii) any amendments to the envisaged allocations contemplated in paragraph
(a)(ii); and (iii) the draft frameworks for the allocations referred to in paragraph (a)(iii), and
submit that information to the relevant provinces or municipalities. (d) (i) The final allocations based on the provisional allocations referred to in
paragraph (a)(i) and (ii) must be submitted to the National Treasury by 7 December 2011. (ii) If the transferring national officer fails to submit the allocations referred to in
subparagraph (i) by 7 December 2011, the National Treasury may determine the appropriate allocations, taking into consideration the envisaged allocations for the next financial year. (3) The National Treasury may, in preparation for the next financial year, instruct
transferring national officers, receiving officers and municipalities to submit to it such plans and information for any conditional allocation as it may determine at specified times prior to the start of the next financial year.
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Expenditure prior to commencement of Division of Revenue Act, 2012
27. Despite sections 3(2), 7(2) and 8(2), if the annual Division of RevenueAct for the next financial year has not commenced before or on 1April 2012, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of sections 3(1), 7(1) and 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund.
CHAPTER 5
DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
Duties of municipalities
28. (1) (a) In addition to the requirements of the Municipal Finance ManagementAct, the accounting officer of a category C municipality must, no later than 14 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 2011/12 municipal financial year, and the two following municipal financial years. (b) The budget must indicate all allocations from its equitable share and conditional
allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before
implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function
currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, irrespective of the fact that—
(a) the category C municipality retains the power or function in terms of the Municipal Structures Act; and
(b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category 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 the legal authorisation to perform the function in terms of the Municipal Structures Act.
(5) (a) A category C municipality and a category B municipality must, before the commencement of a municipal financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of a municipal 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—
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(i) make allocations referred to in subsection (1)(b); (ii) reach an agreement contemplated in subsection (2); or (iii) submit a payment schedule in accordance with subsection (5)(a).
(b) Sections 16(3) and 17(3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding and stopping of an allocation in accordance with paragraph (a). (c) The National Treasury may, where it stops an allocation in terms of this section,
after consultation with the transferring national officer, determine that a portion of the allocation that will not be spent be reallocated to one or more municipalities, on condition that the allocation will be spent in the financial year or the next financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or
by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance ManagementAct, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. (8) In respect of the Human Settlements Development Grant, the financial and
non-financial reporting that is required to be submitted by a municipality with a level three accreditation in terms of the grant framework must relate to the requirements specified in the grant framework. (9) A municipality with a level three accreditation must submit the required monthly
financial and quarterly performance reports to the receiving officer, the transferring national officer and the National Treasury.
Duties of provincial treasuries
29. (1) The provincial treasury must reflect Schedule 5 allocations separately in the province’s appropriation bill or a schedule to its appropriation bill. (2) (a) The provincial treasury must, on the same day that its budget is tabled in the
provincial legislature, or a later date approved by the National Treasury, but not later than 14 days after this Act takes effect, publish the following 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 in the province; (iii) the indicative allocation to any national or provincial public entity for the
implementation of a programme funded by a Schedule 5 allocation on behalf of a province or for assistance provided to the province in implementing such a programme;
(iv) the envisaged division of the allocation contemplated in subparagraphs (i) and (ii), in respect of each municipality and school, for the next financial year and the 2013/14 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 hospital in a format determined by the National Treasury. (b) The allocations and budgets referred to in paragraph (a) must be deemed to be
final if the legislature passes the appropriation bill without any amendments. (c) In the event that the legislature amends the appropriation bill, the accounting
officer of the provincial treasury must publish amended allocations and budgets in the Gazette within 14 days of the legislature passing the appropriation bill, which allocations must align to the appropriation bill as passed by the legislature, and which must be deemed to be final.
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(3) (a) Despite subsection (2) or any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (1) or (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) must
be published in the Gazette not later than 14 February 2012. (c) The allocations referred to in paragraph (a) must be deemed to be final if they are
published in the Gazette in accordance with paragraph (b). (4) (a)A provincial treasury must, as part of its consolidated monthly report in terms
of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on—
(i) actual transfers received by the province from national departments; (ii) actual expenditure on such allocations, excluding Schedule 4 allocations, up
to the end of that month; and (iii) actual transfers made by the province to municipalities, and actual expendi-
ture by municipalities on such allocations, based on the most up to date information available from municipalities at the time of reporting.
(b) The report contemplated in paragraph (a) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury. (5) A provincial treasury must— (a) ensure—
(i) that a payment schedule is agreed between each provincial department and receiving institution referred to in subsection (2)(a); and
(ii) that transfers are made promptly in accordance therewith. (b) submit the payment schedules to the National Treasury within 14 days of this
Act taking effect. (6) Should a provincial treasury fail to comply with the requirement to make transfers
promptly to a receiving officer in accordance with the agreed payment schedule, as required in terms of subsection (5)(a), the receiving officer concerned may request the provincial treasury to immediately make the transfer to the receiving officer, or to provide written reasons within three business days as to why the transfer has not been made. (7) Should a provincial treasury fail to either make the transfer requested by the
receiving officer or provide reasons within the period stipulated in subsection (6), or if the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, then the receiving officer may request the National Treasury to investigate the matter with the provincial treasury concerned. (8) When the National Treasury is requested to investigate a failure by a provincial
treasury to promptly effect transfer to a receiving officer in terms of subsection (7), the National Treasury must investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not effected, and either direct the provincial treasury to immediately effect the transfer, or provide reasons to the receiving officer concerned confirming why the provincial treasury was correct in not effecting the transfer, and advise the provincial treasury and the receiving officer as to what steps should be taken.
Duties of National Treasury
30. (1) The National Treasury must, within 14 days of this Act taking effect, submit a notice to all transferring national officers, containing the details of the bank accounts of each province and municipality.
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(2) The National Treasury must, together with the monthly report contemplated in section 32(2) of the Public FinanceManagementAct, publish a report on actual transfers of all allocations listed in the Schedules referred to in sections 7 and 8 or made in terms of section 24. (3) The National Treasury may, in any report it publishes that aggregates reports
published by provincial treasuries contemplated in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act.
CHAPTER 6
GENERAL
Allocations by public entities to provinces or municipalities
31. The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation, must disclose in its financial statements the purpose and amount of such grant, sponsorship or donation received.
Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations
32. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) In the event that a dispute is referred back by a court in accordance with section
41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of a
prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the requirements of subsection (1).
Irregular expenditure
33. The following transfers constitute irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be:
(a) A transfer prohibited in terms of section 15(2); (b) a transfer by a transferring national officer to a bank account of a province or
municipality that is not— (i) the primary bank account; (ii) in respect of provinces, a corporation for public deposits account; or (iii) in respect of the Gautrain Rapid Rail Link Grant, the dedicated banking
account configuration established for the transfer of the Gautrain Rapid Rail Link Grant in accordance with the directive issued by the National Treasury under section 10(2)(a) of the Division of Revenue Act, 2006 (Act No. 2 of 2006); or
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(c) any transfer made or spending of an allocation in contravention of this Act or a framework published in terms of this Act.
Financial misconduct
34. (1) Despite anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act or a framework published in terms of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act and section 171 of the
Municipal Finance Management Act apply in respect of financial misconduct contemplated in subsection (1).
Delegations and assignments
35. (1) The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act and assign any of the duties imposed on the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National
Treasury— (a) is subject to any limitations or conditions that the Minister may impose; (b) may authorise that official to subdelegate, in writing, the delegated power or
assigned duty to another National Treasury official; and (c) does not divest the National Treasury of the responsibility concerning the
exercise of the delegated power or the performance of the assigned duty. (3) The Minister may confirm, vary or revoke any decision taken by an official as a
result of a delegation, subject to any rights that may have vested as a consequence of the decision. (4)AMember of the Executive Council responsible for financial matters in a province
may, in writing, delegate any of the powers entrusted to the Provincial Treasury of that province in terms of this Act and assign any of the duties imposed on the Provincial Treasury in terms of this Act, to an official of the Provincial Treasury. (5) Subsections (2) and (3) apply with the necessary changes to a delegation or
assignment in terms of subsection (4).
Exemptions
36. (1) The National Treasury may, on written application by a transferring national officer, province or municipality, exempt such officer, province or municipality in writing from complying with a provision of this Act. (2) Any exemption granted in terms of subsection (1) must set out the period and
conditions, if any, to which it is subject and must be published in the Gazette.
Regulations
37. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; and (b) any ancillary or incidental administrative or procedural matter that it is
necessary to prescribe for the proper implementation or administration of this Act.
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Repeal of laws
38. (1) Subject to subsection (2), the Division of Revenue Act, 2010 (Act No. 1 of 2010), with the exception of sections 28(8) and 38(1), is hereby repealed. (2) The repeal of the Division of Revenue Act, 2010 (Act No. 1 of 2010), does not
affect any duty or obligation set out in that Act, the execution of which is still outstanding.
Short title and commencement
39. This Act is called the Division of Revenue Act, 2011, and takes effect on 1 April 2011 or the date of publication thereof by the President in the Gazette, whichever is the later date.
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SCHEDULE 1
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
National1,2 566 322 576 624 832 817 689 463 889 Provincial 288 492 831 305 725 449 323 604 408 Local 34 107 901 37 573 396 39 960 288 TOTAL 888 923 308 968 131 662 1 053 028 585 1. National share includes conditional allocations to provincial and local spheres, general fuel
levy sharing with metropolitan municipalities, debt service cost and the contingency reserve. 2. The direct charges for the provincial equitable share are netted out.
SCHEDULE 2
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Eastern Cape 44 120 028 46 495 024 48 931 829 Free State 17 520 835 18 430 860 19 363 325 Gauteng 50 428 480 53 973 066 57 699 363 KwaZulu-Natal 62 927 556 66 877 612 70 992 966 Limpopo 36 348 545 38 104 133 39 884 915 Mpumalanga 23 378 714 24 570 021 25 786 476 Northern Cape 7 742 909 8 207 056 8 688 325 North West 19 271 431 20 562 274 21 912 710 Western Cape 26 754 333 28 505 403 30 344 499 TOTAL 288 492 831 305 725 449 323 604 408
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 2011/12 Allocation
Spheres of Government 2011/12 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
2012/13 2013/14 R'000 R'000 R'000
EASTERN CAPE
A BUF Buffalo City 583 628 644 542 686 869 A NMA Nelson Mandela 656 653 730 416 778 401
B EC101 Camdeboo 33 092 36 581 38 967 B EC102 Blue Crane Route 34 998 38 693 41 218 B EC103 Ikwezi 13 753 15 192 16 183 B EC104 Makana 59 143 65 410 69 677 B EC105 Ndlambe 49 522 54 813 58 398 B EC106 Sundays River Valley 32 105 35 517 37 845 B EC107 Baviaans 15 153 16 751 17 848 B EC108 Kouga 41 038 45 585 48 593 B EC109 Kou-Kamma 25 910 28 642 30 511 C DC10 Cacadu District Municipality 67 220 69 666 72 317 Total: Cacadu Municipalities 371 935 406 850 431 557
B EC121 Mbhashe 105 238 116 503 124 173 B EC122 Mnquma 136 070 150 518 160 377 B EC123 Great Kei 28 209 31 184 33 221 B EC124 Amahlathi 79 616 87 995 93 737 B EC126 Ngqushwa 55 140 60 965 64 949 B EC127 Nkonkobe 76 099 84 004 89 451 B EC128 Nxuba 18 627 20 591 21 935 C DC12 Amatole District Municipality 530 281 583 693 627 182 Total: Amatole Municipalities 1 029 279 1 135 453 1 215 023
B EC131 Inxuba Yethemba 35 770 39 535 42 109 B EC132 Tsolwana 21 878 24 165 25 740 B EC133 Inkwanca 15 748 17 399 18 534 B EC134 Lukhanji 96 062 106 129 113 038 B EC135 Intsika Yethu 78 404 86 613 92 256 B EC136 Emalahleni 61 619 68 112 72 564 B EC137 Engcobo 66 596 73 753 78 619 B EC138 Sakhisizwe 34 165 37 799 40 278 C DC13 Chris Hani District Municipality 325 908 360 052 384 758 Total: Chris Hani Municipalities 736 151 813 558 867 896
B EC141 Elundini 64 855 71 762 76 475 B EC142 Senqu 79 190 87 568 93 295 B EC143 Maletswai 20 224 22 351 23 809 B EC144 Gariep 22 167 24 507 26 107 C DC14 Joe Gqabi District Municipality 149 031 164 710 175 859 Total: Joe Gqabi Municipalities 335 467 370 898 395 545
B EC153 Ngquza Hill 97 182 107 542 114 611 B EC154 Port St Johns 59 537 65 862 70 188 B EC155 Nyandeni 111 925 123 822 131 944 B EC156 Mhlontlo 87 213 96 486 102 818 B EC157 King Sabata Dalindyebo 153 086 169 585 180 725 C DC15 O.R. Tambo District Municipality 416 223 450 392 480 874 Total: O.R. Tambo Municipalities 925 167 1 013 688 1 081 159
B EC441 Matatiele 92 449 102 304 109 023 B EC442 Umzimvubu 92 993 102 906 109 667 B EC443 Mbizana 98 860 109 353 116 530 B EC152 Ntabankulu 54 929 60 753 64 740 C DC44 Alfred Nzo District Municipality 265 535 294 916 315 328 Total: Alfred Nzo Municipalities 604 767 670 232 715 289
Total: Eastern Cape Municipalities 5 243 046 5 785 638 6 171 740
2011/12 AllocationNumber Municipality
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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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
FREE STATE
A MAN Mangaung 546 417 603 089 642 590
B FS161 Letsemeng 45 212 49 982 53 241 B FS162 Kopanong 79 334 87 704 93 418 B FS163 Mohokare 45 632 50 451 53 741 B FS171 Naledi 33 288 36 803 39 204 C DC16 Xhariep District Municipality 20 629 22 002 23 067 Total: Xhariep Municipalities 224 095 246 941 262 671
B FS181 Masilonyana 72 352 79 980 85 192 B FS182 Tokologo 38 552 42 614 45 393 B FS183 Tswelopele 55 333 61 187 65 182 B FS184 Matjhabeng 390 659 432 635 460 936 B FS185 Nala 120 920 133 667 142 372 C DC18 Lejweleputswa District Municipality 93 735 97 203 101 043 Total: Lejweleputswa Municipalities 771 551 847 286 900 117
B FS191 Setsoto 147 875 163 504 174 167 B FS192 Dihlabeng 114 851 127 105 135 413 B FS193 Nketoana 69 567 76 929 81 951 B FS194 Maluti a Phofung 305 453 338 239 360 402 B FS195 Phumelela 49 899 55 167 58 766 B FS196 Mantsopa 59 517 37 002 70 096 C DC19 Thabo Mofutsanyana District Municipality 72 399 76 038 79 952 Total: Thabo Mofutsanyana Municipalities 819 560 873 983 960 747
B FS201 Moqhaka 145 181 160 452 170 892 B FS203 Ngwathe 137 311 151 789 161 675 B FS204 Metsimaholo 88 125 97 702 104 114 B FS205 Mafube 67 075 74 135 78 962 C DC20 Fezile Dabi 127 132 131 308 135 790 Total: Fezile Dabi Municipalities 564 823 615 385 651 434
Total: Free State Municipalities 2 926 447 3 186 684 3 417 559
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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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
GAUTENG
A EKU Ekurhuleni 1 644 128 1 828 391 1 949 038 A JHB City of Johannesburg 1 897 561 2 134 780 2 276 247 A TSH City of Tshwane 923 020 1 031 527 1 100 611
B GT421 Emfuleni 539 842 597 880 636 986 B GT422 Midvaal 44 379 49 238 52 480 B GT423 Lesedi 52 626 58 222 62 021 C DC42 Sedibeng District Municipality 220 439 227 627 233 903 Total: Sedibeng Municipalities 857 285 932 967 985 390
B GT481 Mogale City 189 605 210 233 224 025 B GT482 Randfontein 81 638 90 469 96 398 B GT483 Westonaria 87 796 97 063 103 392 B GT484 Merafong City 167 868 185 935 198 124 C DC48 West Rand District Municipality 163 221 168 881 173 109 Total: West Rand Municipalities 690 128 752 581 795 048
Total: Gauteng Municipalities 6 012 123 6 680 246 7 106 335
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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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
KWAZULU-NATAL
A ETH eThekwini 1 595 941 1 773 889 1 891 834
B KZN211 Vulamehlo 31 146 34 452 36 712 B KZN212 Umdoni 24 104 26 677 28 423 B KZN213 Umzumbe 76 198 84 283 89 808 B KZN214 UMuziwabantu 38 288 42 368 45 149 B KZN215 Ezinqoleni 23 010 25 457 27 127 B KZN216 Hibiscus Coast 76 844 85 416 91 051 C DC21 Ugu District Municipality 235 738 260 342 278 485 Total: Ugu Municipalities 505 328 558 995 596 755
B KZN221 uMshwathi 49 180 54 362 57 915 B KZN222 uMngeni 30 559 33 938 36 175 B KZN223 Mooi Mpofana 19 485 21 553 22 962 B KZN224 Impendle 21 087 23 335 24 868 B KZN225 Msunduzi 304 835 339 004 361 409 B KZN226 Mkhambathini 24 863 27 485 29 282 B KZN227 Richmond 25 849 28 573 30 440 C DC22 Umgungundlovu District Municipality 286 019 314 348 338 703 Total: Umgungundlovu Municipalities 761 877 842 598 901 755
B KZN232 Emnambithi/Ladysmith 93 368 103 324 110 079 B KZN233 Indaka 53 002 58 621 62 458 B KZN234 Umtshezi 25 843 28 630 30 510 B KZN235 Okhahlamba 55 031 60 875 64 865 B KZN236 Imbabazane 57 268 63 321 67 462 C DC23 Uthukela District Municipality 229 471 253 506 270 913 Total:Uthukela Municipalities 513 982 568 277 606 286
B KZN241 Endumeni 27 416 30 369 32 368 B KZN242 Nquthu 62 785 69 485 74 053 B KZN244 Msinga 61 218 67 731 72 182 B KZN245 Umvoti 36 785 40 689 43 354 C DC24 Umzinyathi District Municipality 160 451 177 410 189 546 Total: Umzinyathi Municipalities 348 655 385 683 411 503
B KZN252 Newcastle 244 400 270 655 288 355 B KZN253 Emadlangeni 12 256 13 549 14 436 B KZ254 Dannhauser 42 091 46 545 49 591 C DC25 Amajuba District Municipality 88 571 97 343 104 815 Total: Amajuba Municipalities 387 318 428 091 457 198
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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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
B KZN261 eDumbe 32 113 35 522 37 849 B KZN262 UPhongolo 52 612 58 176 61 981 B KZN263 Abaqulusi 69 224 76 515 81 515 B KZN265 Nongoma 62 891 69 561 74 122 B KZN266 Ulundi 68 274 75 482 80 420 C DC26 Zululand District Municipality 234 326 258 934 276 726 Total: Zululand Municipalities 519 441 574 191 612 613
B KZN271 Umhlabuyalingana 49 682 54 977 58 595 B KZN272 Jozini 64 897 71 806 76 525 B KZN273 The Big Five False Bay 12 396 13 701 14 599 B KZN274 Hlabisa 38 543 24 972 26 589 B KZN275 Mtubatuba 42 041 46 763 49 926 C DC27 Umkhanyakude District Municipality 159 548 176 416 188 500 Total: Umkhanyakude Municipalities 367 107 388 636 414 735
B KZN281 Mfolozi 37 931 41 898 44 633 B KZN282 uMhlathuze 161 654 179 231 190 994 B KZN283 Ntambanana 17 675 19 514 20 786 B KZN284 uMlalazi 69 515 76 827 81 845 B KZN285 Mthonjaneni 22 096 24 442 26 043 B KZN286 Nkandla 44 648 49 392 52 635 C DC28 Uthungulu District Municipality 299 178 328 816 354 199 Total: Uthungulu Municipalities 652 698 720 120 771 135
B KZN291 Mandeni 57 058 63 057 67 171 B KZN292 KwaDukuza 65 237 72 636 77 471 B KZN293 Ndwedwe 50 875 56 207 59 874 B KZN294 Maphumulo 43 137 47 728 50 862 C DC29 iLembe District Municipality 206 729 228 084 244 242 Total: iLembe Municipalities 423 035 467 712 499 620
B KZN431 Ingwe 44 868 49 640 52 898 B KZN432 Kwa Sani 10 517 11 617 12 375 B KZN433 Greater Kokstad 42 946 47 560 50 680 B KZN434 Ubuhlebezwe 44 405 49 112 52 331 B KZN435 Umzimkhulu 75 003 82 979 88 423 C DC43 Sisonke District Municipality 182 881 202 113 215 785 Total: Sisonke Municipalities 400 620 443 021 472 492
Total: KwaZulu-Natal Municipalities 6 476 001 7 151 211 7 635 926
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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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
LIMPOPO
B LIM331 Greater Giyani 116 853 129 173 137 610 B LIM332 Greater Letaba 117 473 129 869 138 353 B LIM333 Greater Tzaneen 176 879 195 784 208 601 B LIM334 Ba-Phalaborwa 53 751 59 394 63 265 B LIM335 Maruleng 47 176 52 144 55 552 C DC33 Mopani District Municipality 419 718 463 587 495 550 Total: Mopani Municipalities 931 851 1 029 952 1 098 930
B LIM341 Musina 27 908 30 858 32 874 B LIM342 Mutale 37 628 41 594 44 316 B LIM343 Thulamela 235 608 260 810 277 899 B LIM344 Makhado 212 830 235 552 250 972 C DC34 Vhembe District Municipality 431 171 476 629 508 893 Total: Vhembe Municipalities 945 145 1 045 443 1 114 955
B LIM351 Blouberg 79 413 87 909 93 693 B LIM352 Aganang 66 770 73 814 78 641 B LIM353 Molemole 66 171 73 146 77 922 B LIM354 Polokwane 350 705 388 419 413 878 B LIM355 Lepelle-Nkumpi 109 337 120 857 128 749 C DC35 Capricorn District Municipality 365 229 402 266 431 885 Total: Capricorn Municipalities 1 037 625 1 146 411 1 224 768
B LIM361 Thabazimbi 53 095 58 755 62 602 B LIM362 Lephalale 73 300 79 669 84 829 B LIM364 Mookgopong 22 822 25 260 26 918 B LIM365 Modimolle 50 075 55 376 58 990 B LIM366 Bela-Bela 39 790 44 012 46 885 B LIM367 Mogalakwena 225 142 249 257 265 591 C DC36 Waterberg District Municipality 87 880 91 087 94 101 Total: Waterberg Municipalities 552 105 603 417 639 917
B LIM471 Ephraim Mogale 60 529 66 895 71 260 B LIM472 Elias Motsoaledi 114 134 126 125 134 349 B LIM473 Makhuduthamaga 126 339 139 682 148 812 B LIM474 Fetakgomo 40 562 44 840 47 774 B LIM475 Greater Tubatse 114 137 126 220 134 480 C DC47 Greater Sekhukhune District Municipality 330 877 365 664 390 926 Total: Greater Sekhukhune Municipalities 786 577 869 427 927 602
Total: Limpopo Municipalities 4 253 303 4 694 650 5 006 171
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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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
MPUMALANGA
B MP301 Albert Luthuli 141 281 156 282 166 510 B MP302 Msukaligwa 93 142 103 000 109 722 B MP303 Mkhondo 88 732 98 160 104 590 B MP304 Pixley Ka Seme 74 975 82 907 88 318 B MP305 Lekwa 69 959 77 364 82 412 B MP306 Dipaleseng 39 319 43 465 46 299 B MP307 Govan Mbeki 171 429 190 045 202 507 C DC30 Gert Sibande District Municipality 246 282 254 200 261 625 Total: Gert Sibande Municipalities 925 119 1 005 423 1 061 984
B MP311 Victor Khanye 45 078 49 867 53 124 B MP312 Emalahleni 163 854 181 726 193 663 B MP313 Steve Tshwete 77 312 85 857 91 509 B MP314 Emakhazeni 31 562 34 885 37 159 B MP315 Thembisile 196 665 217 431 231 624 B MP316 Dr JS Moroka 205 518 227 206 242 036 C DC31 Nkangala District Municipality 291 974 301 317 309 985 Total: Nkangala Municipalities 1 011 962 1 098 290 1 159 101
B MP321 Thaba Chweu 66 696 73 750 78 563 B MP322 Mbombela 282 081 312 447 332 931 B MP323 Umjindi 43 164 47 758 50 884 B MP324 Nkomazi 234 566 259 743 276 789 B MP325 Bushbuckridge 398 491 440 908 469 771 C DC32 Ehlanzeni District Municipality 170 414 178 778 185 817 Total: Ehlanzeni Municipalities 1 195 411 1 313 385 1 394 754
Total: Mpumalanga Municipalities 3 132 492 3 417 098 3 615 839
Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011
72 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011
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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
NORTHERN CAPE
B NC061 Richtersveld 10 415 11 507 12 257 B NC062 Nama Khoi 28 625 31 609 33 661 B NC064 Kamiesberg 10 907 12 041 12 824 B NC065 Hantam 17 683 19 543 20 817 B NC066 Karoo Hoogland 11 544 12 740 13 568 B NC067 Khâi-Ma 10 921 12 053 12 837 C DC6 Namakwa District Municipality 29 792 31 219 32 445 Total: Namakwa Municipalities 119 887 130 712 138 409
B NC071 Ubuntu 15 669 17 313 18 441 B NC072 Umsobomvu 26 095 28 836 30 714 B NC073 Emthanjeni 30 439 33 642 35 832 B NC074 Kareeberg 10 466 11 565 12 319 B NC075 Renosterberg 12 912 14 257 15 185 B NC076 Thembelihle 12 849 14 194 15 120 B NC077 Siyathemba 17 829 19 715 21 003 B NC078 Siyancuma 31 726 35 106 37 408 C DC7 Pixley Ka Seme District Municipality 24 727 26 159 27 319 Total: Pixley Ka Seme Municipalities 182 713 200 786 213 341
B NC081 Mier 8 620 9 518 10 140 B NC082 Kai !Garib 41 556 45 950 48 953 B NC083 //Khara Hais 46 121 51 070 54 414 B NC084 !Kheis 13 955 15 416 16 422 B NC085 Tsantsabane 22 454 24 844 26 473 B NC086 Kgatelopele 12 918 14 266 15 194
DC8 Siyanda District Municipality 39 818 41 647 43 304 Total: Siyanda Municipalities 185 443 202 712 214 900
B NC091 Sol Plaatje 132 176 146 577 156 193 B NC092 Dikgatlong 40 046 44 285 47 179 B NC093 Magareng 25 546 28 238 30 080 B NC094 Phokwane 56 719 62 706 66 797 C DC9 Frances Baard District Municipality 79 281 86 061 88 994 Total: Frances Baard Municipalities 333 769 367 868 389 243
B NC451 Moshaweng 63 808 70 638 75 287 B NC452 Ga-Segonyana 58 219 64 408 68 626 B NC453 Gamagara 18 283 20 213 21 532 C DC45 John Taolo Gaetsewe District Municipality 50 939 54 196 56 721 Total: John Taolo Gaetsewe Municipalities 191 248 209 455 222 165
Total: Northern Cape Municipalities 1 013 059 1 111 533 1 178 060
Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011
74 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011
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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
NORTH WEST
B NW371 Moretele 138 282 152 916 162 918 B NW372 Madibeng 247 326 273 870 291 812 B NW373 Rustenburg 231 669 256 655 273 476 B NW374 Kgetlengrivier 38 032 42 057 44 806 B NW375 Moses Kotane 203 756 225 305 240 017 C DC37 Bojanala Platinum District Municipality 232 094 239 987 247 826 Total: Bojanala Platinum Municipalities 1 091 159 1 190 789 1 260 855
B NW381 Ratlou 59 576 65 873 70 182 B NW382 Tswaing 56 186 62 108 66 164 B NW383 Mafikeng 109 725 121 500 129 460 B NW384 Ditsobotla 69 696 76 999 82 017 B NW385 Ramotshere Moiloa 70 458 77 882 82 968 C DC38 Ngaka Modiri Molema 357 615 394 150 422 535 Total: Ngaka Modiri Molema Municipalities 723 256 798 513 853 327
B NW392 Naledi 29 119 32 204 34 305 B NW393 Mamusa 28 210 31 172 33 205 B NW394 Greater Taung 88 632 97 982 104 392 B NW396 Lekwa-Teemane 24 989 27 613 29 413 B NW397 NW397 58 504 64 639 68 853 C DC39 Dr Ruth Segomotsi Mompati District Municipality 188 347 207 978 179 335 Total: Dr Ruth Segomotsi Mompati Municipalities 417 801 461 588 449 503
B NW401 Ventersdorp 40 951 45 287 48 247 B NW402 Tlokwe 76 801 85 191 90 788 B NW403 City of Matlosana 303 560 336 019 357 961 B NW404 Maquassi Hills 69 259 76 618 81 631 C DC40 Dr Kenneth Kaunda District Municipality 153 622 158 939 155 901 Total: Dr Kenneth Kaunda Municipalities 644 194 702 054 734 528
Total: North West Municipalities 2 876 410 3 152 944 3 298 214
Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011
76 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011
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
2012/13 2013/14 R'000 R'000 R'000
2011/12 AllocationNumber Municipality
WESTERN CAPE
A CPT City of Cape Town 970 473 1 090 987 1 163 859
B WC011 Matzikama 32 066 35 495 37 821 B WC012 Cederberg 23 008 25 447 27 106 B WC013 Bergrivier 19 898 22 010 23 445 B WC014 Saldanha Bay 29 296 32 575 34 724 B WC015 Swartland 22 887 25 392 27 058 C DC1 West Coast District Municipality 68 652 70 992 72 151 Total: West Coast Municipalities 195 808 211 911 222 306
B WC022 Witzenberg 40 561 44 855 47 781 B WC023 Drakenstein 62 476 69 437 74 007 B WC024 Stellenbosch 36 977 41 252 43 992 B WC025 Breede Valley 56 804 63 024 67 160 B WC026 Langeberg 45 172 49 943 53 197 C DC2 Cape Winelands District Municipality 200 739 207 135 210 408 Total: Cape Winelands Municipalities 442 730 475 646 496 545
B WC031 Theewaterskloof 46 935 51 892 55 272 B WC032 Overstrand 31 156 34 666 36 957 B WC033 Cape Agulhas 14 805 16 402 17 477 B WC034 Swellendam 16 648 18 425 19 629 C DC3 Overberg District Municipality 41 692 43 229 44 363 Total: Overberg Municipalities 151 236 164 615 173 698
B WC041 Kannaland 16 840 18 619 19 833 B WC042 Hessequa 23 227 25 750 27 438 B WC043 Mossel Bay 36 942 40 915 43 589 B WC044 George 72 201 80 365 85 706 B WC045 Oudtshoorn 37 618 41 577 44 281 B WC047 Bitou 20 415 22 696 24 195 B WC048 Knysna 26 687 29 726 31 695 C DC4 Eden District Municipality 122 912 126 954 129 701 Total: Eden Municipalities 356 842 386 601 406 437
B WC051 Laingsburg 8 239 9 097 9 690 B WC052 Prince Albert 9 200 10 149 10 809 B WC053 Beaufort West 28 956 32 081 34 194 C DC5 Central Karoo District Municipality 11 535 12 304 12 906 Total: Central Karoo Municipalities 57 931 63 632 67 599
Total: Western Cape Municipalities 2 175 019 2 393 393 2 530 444
National Total 34 107 901 37 573 396 39 960 288
Act No. 6 of 2011 DIVISION OF REVENUE ACT, 2011
78 No. 34258 GOVERNMENT GAZETTE, 28 APRIL 2011
SCHEDULE 4
ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Eastern Cape 174 985 195 209 223 523 Free State 102 932 114 829 131 484 Gauteng 41 173 45 931 52 594
(Vote 26) KwaZulu-Natal 164 691 183 726 210 375 Limpopo 154 398 172 243 197 226 Mpumalanga 102 932 114 829 131 484 Northern Cape 72 052 80 380 92 039 North West 133 812 149 277 170 930 Western Cape 82 346 91 863 105 188 TOTAL 1 029 321 1 148 287 1 314 843
Basic Education Eastern Cape 968 435 1 058 635 1 116 860 (Vote 15) Free State 418 776 458 483 483 699
Gauteng 461 011 508 633 536 608 KwaZulu-Natal 1 158 136 1 270 878 1 340 777 Limpopo 874 897 865 485 913 086 Mpumalanga 472 881 463 237 488 715 Northern Cape 289 158 317 450 334 909 North West 469 967 515 812 544 182 Western Cape 385 039 424 558 447 909 TOTAL 5 498 300 5 883 171 6 206 745
Health Eastern Cape 299 754 327 673 345 695 (Vote 16) Free State 129 621 141 911 149 716
Gauteng 142 694 157 434 166 093 KwaZulu-Natal 358 471 393 367 415 002 Limpopo 270 802 267 888 282 622 Mpumalanga 146 368 143 383 151 269 Northern Cape 89 501 98 258 103 662 North West 145 466 159 656 168 437 Western Cape 119 179 131 411 138 638 TOTAL 1 701 856 1 820 981 1 921 134
Agriculture, Forestry and Fisheries
Vote Name of allocation Purpose Type of allocation 2011/12 Allocation
Province
To expand the provision of agricultural support services, promote and facilitate agricultural development by targeting smallholder and previously disadvantaged farmers
General conditional allocation to provinces
To supplement provincial funding of health infrastructure to accelerate the provision of health facilities and ensure proper maintenance of provincial health infrastructure
General conditional allocation to provinces
To help accelerate construction, maintenance, upgrading and rehabilitation of new and existing infrastructure in education; and to enhance capacity to deliver infrastructure in education
General conditional allocation to provinces
Comprehensive Agricultural Support Programme Grant
(a) Health Infrastructure Grant
Education Infrastructure Grant
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SCHEDULE 4
ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Vote Name of allocation Purpose Type of allocation 2011/12 Allocation
Province
Health Eastern Cape 170 071 178 730 188 560 (Vote 16) Free State 124 444 130 930 138 131
Gauteng 690 803 725 310 765 202 KwaZulu-Natal 249 917 261 860 276 262 Limpopo 99 730 103 913 109 628 Mpumalanga 80 718 85 208 89 894 Northern Cape 65 510 68 583 72 356 North West 88 323 93 522 98 666 Western Cape 407 794 428 120 451 667 TOTAL 1 977 310 2 076 176 2 190 366 Eastern Cape 609 327 660 693 698 110 Free State 715 204 769 964 800 000 Gauteng 2 759 968 2 933 361 3 100 895 KwaZulu-Natal 1 201 831 1 303 824 1 408 053 Limpopo 267 314 277 314 287 314 Mpumalanga 91 879 105 970 120 270 Northern Cape 235 948 245 948 255 948 North West 194 280 209 280 224 280 Western Cape 1 973 127 2 182 468 2 494 337 TOTAL 8 048 878 8 688 822 9 389 207 Eastern Cape 627 611 681 826 761 118 Free State 291 772 314 461 346 682 Gauteng 1 012 089 1 101 754 1 233 994
(Vote 17) KwaZulu-Natal 754 793 828 470 939 709 Limpopo 490 395 531 141 590 206 Mpumalanga 320 378 341 147 370 651 Northern Cape 65 656 75 558 89 875 North West 236 178 254 511 280 449 Western Cape 527 117 576 220 649 704 TOTAL 4 325 989 4 705 088 5 262 388
Higher Education and Training
General conditional allocation to provinces
To ensure the successful transfer of the further education and training colleges function to the national Department of Higher Education and Training
Support provinces to fund service costs associated with training of health professionals; development and recruitment of medical specialists in under- served provinces; and support and strengthen undergraduate and postgraduate training processes in health facilities
Nationally assigned function to provinces
To compensate tertiary facilities for the additional costs associated with spill over effects; and to ensure adequate provision of tertiary health services for all South African citizens
Nationally assigned function to provinces
Further Education and Training Colleges Grant
(c) National Tertiary Services Grant
(b) Health Professions Training and Development Grant
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SCHEDULE 4
ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Vote Name of allocation Purpose Type of allocation 2011/12 Allocation
Province
Transport Eastern Cape 1 034 086 1 215 920 1 312 210 (Vote 37) Free State 447 165 525 794 567 433
Gauteng 566 917 583 226 625 542 KwaZulu-Natal 1 236 648 1 454 099 1 569 251 Limpopo 934 208 1 098 478 1 185 468 Mpumalanga 1 016 603 1 253 564 1 449 002 Northern Cape 308 760 363 053 391 803 North West 501 826 590 067 636 795 Western Cape 411 141 483 437 521 720 TOTAL 6 457 354 7 567 638 8 259 224 Eastern Cape 166 953 180 461 196 061 Free State 184 566 195 515 208 162 Gauteng 1 577 612 1 635 695 1 702 781 KwaZulu-Natal 773 473 815 611 864 281 Limpopo 249 498 274 561 303 510 Mpumalanga 420 099 436 626 455 715 Northern Cape 37 565 42 715 48 662 North West 77 211 89 230 103 111 Western Cape 666 255 690 480 718 460 TOTAL 4 153 232 4 360 894 4 600 743
(b) Public Transport Operations Grant To provide supplementary funding towards public transport services provided by provincial departments of transport
Nationally assigned function to provinces
To supplement provincial roads investments and support preventative maintenance on provincial road networks; and to ensure provinces implement and maintain road asset management systems
General conditional allocation to provinces
(a) Provincial Roads Maintenance Grant
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SCHEDULE 4
ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Buffalo City 423 446 497 908 547 338 City of Cape Town 824 030 972 615 1 067 485
(Vote 31) City of Johannesburg 1 027 970 1 216 260 1 333 559 City of Tshwane 891 081 1 053 856 1 155 692 Ekurhuleni 1 094 276 1 297 640 1 421 452 eThekwini 1 091 574 1 299 706 1 421 322 Mangaung 411 995 483 427 531 884 Nelson Mandela Bay 502 626 588 100 648 074 TOTAL 6 266 998 7 409 512 8 126 806
Vote Name of allocation
To improve the efficiency and coordination of investments in the built environment by providing large municipalities with appropriate resources and control over the selection and pursuit of investment programmes in the built environment
Human Settlements
2011/12 Allocation
City
Urban Settlements Development Grant
Purpose
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SCHEDULE 5
SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Eastern Cape 40 000 42 000 44 310 Free State 52 000 54 600 57 603 Gauteng 20 000 21 000 22 155
(Vote 26) KwaZulu-Natal 60 000 63 000 66 465 Limpopo 40 000 42 000 44 310 Mpumalanga 40 000 42 000 44 310 Northern Cape 60 000 63 000 66 465 North West 40 000 42 000 44 310 Western Cape 48 000 50 400 53 172 TOTAL 400 000 420 000 443 100 Eastern Cape 9 244 16 823 15 866 Free State 4 622 8 953 8 571 Gauteng 4 044 6 246 6 163 KwaZulu-Natal 9 244 20 304 18 746 Limpopo 8 667 20 356 19 562 Mpumalanga 5 198 10 958 10 249 Northern Cape 6 355 12 724 12 055 North West 6 932 11 557 10 552 Western Cape 3 466 7 740 7 233 TOTAL 57 772 115 661 108 997
Arts and Culture Eastern Cape 80 974 79 273 75 633 (Vote 14) Free State 47 909 50 304 55 070
Gauteng 54 716 57 452 60 611 KwaZulu-Natal 45 401 48 619 56 297 Limpopo 66 497 69 822 73 662 Mpumalanga 66 497 69 822 73 662 Northern Cape 69 900 73 395 77 430 North West 62 832 65 973 69 601 Western Cape 48 694 56 129 60 216 TOTAL 543 420 570 789 602 182
To assist targeted vulnerable South African farming communities to increase agricultural production and improve farming skills
(b) Land Care Programme Grant: Poverty Relief and Infrastructure Development
Community Library Services Grant
Conditional allocation
Vote 2011/12 Allocation
Province
To transform urban and rural community library infrastructure, facilities and services (primarily targeting previously disadvantaged communities) through a recapitalised programme at provincial level in support of local government and national initiatives
Conditional allocation
Purpose Type of allocation
To enhance the sustainable conservation of natural agriculture resources through a community-based participatory approach; create job opportunities through the Expanded Public Works programme; and to create an enabling environment for improved food security and poverty relief
Name of allocation
Conditional allocationAgriculture, Forestry and Fisheries
(a) Ilima/Letsema Projects Grant
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SCHEDULE 5
SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Vote 2011/12 Allocation
ProvincePurpose Type of allocationName of allocation
Basic Education Eastern Cape 8 400 12 000 12 660 (Vote 15) Free State 5 040 7 200 7 596
Gauteng 14 140 20 200 21 311 KwaZulu-Natal 12 320 17 600 18 568 Limpopo 7 140 10 200 10 761 Mpumalanga 6 440 9 200 9 706 Northern Cape 2 380 3 400 3 587 North West 7 420 10 600 11 183 Western Cape 6 720 9 600 10 128 TOTAL 70 000 100 000 105 500 Eastern Cape 34 346 35 322 37 265 Free State 11 772 12 561 13 252 Gauteng 28 175 29 217 30 824 KwaZulu-Natal 45 114 46 876 49 445 Limpopo 28 088 30 012 31 663 Mpumalanga 16 388 17 486 18 448 Northern Cape 4 357 4 649 4 905 North West 14 700 15 685 16 555 Western Cape 16 388 17 486 18 448 TOTAL 199 328 209 294 220 805 Eastern Cape 845 166 909 644 959 674 Free State 244 699 263 367 277 852 Gauteng 509 798 548 690 578 868 KwaZulu-Natal 1 070 013 1 151 644 1 214 985 Limpopo 829 669 892 964 942 077 Mpumalanga 440 923 474 560 500 661 Northern Cape 105 116 113 136 119 359 North West 305 935 329 301 347 412 Western Cape 227 433 244 784 258 247 TOTAL 4 578 752 4 928 090 5 199 135
Conditional allocationTo promote Mathematics and Physical Science teaching and learning; to improve learner performance in Mathematics and Physical Science in line with the Action Plan 2014; and to improve teachers content knowledge of Mathematics and Physical Science
Conditional allocation
Conditional allocationTo support South Africa’s HIV prevention strategy by increasing sexual and reproductive knowledge, skills and appropriate decision making among learners and educators; to mitigate the impact of HIV by providing a caring, supportive and enabling environment for learners and educators; and to ensure the provision of a safe, rights-based environment in schools that is free of discrimination, stigma and any form of sexual harassment/abuse
To provide nutritious meals to targeted learners
(c) National School Nutrition Programme Grant
(a) Dinaledi Schools Grant
(b) HIV and Aids (Life Skills Education) Grant
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SCHEDULE 5
SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Vote 2011/12 Allocation
ProvincePurpose Type of allocationName of allocation
Basic Education Eastern Cape 37 584 39 464 41 635 (Vote 15) Free State 14 428 15 150 15 983
Gauteng 30 596 32 127 33 894 KwaZulu-Natal 38 563 40 490 42 717 Limpopo 27 450 28 822 30 407 Mpumalanga 18 078 18 983 20 027 Northern Cape 7 667 8 052 8 495 North West 17 015 17 867 18 850 Western Cape 8 619 9 045 9 542 TOTAL 200 000 210 000 221 550
Health Eastern Cape 864 173 1 014 134 1 222 480 (Vote 16) Free State 530 440 621 824 750 788
Gauteng 1 620 673 1 934 057 2 294 326 KwaZulu-Natal 1 889 427 2 246 099 2 675 081 Limpopo 624 909 733 963 884 146 Mpumalanga 490 366 578 087 694 264 Northern Cape 212 923 247 228 301 557 North West 599 437 705 969 848 533 Western Cape 660 614 743 249 935 489 TOTAL 7 492 962 8 824 610 10 606 664 Eastern Cape 73 506 - - Free State 39 451 - - Gauteng 97 966 - - KwaZulu-Natal 161 550 - - Limpopo 42 308 - - Mpumalanga 53 114 - - Northern Cape 24 240 - - North West 28 019 - - Western Cape 70 226 - - TOTAL 590 380 - -
Conditional allocation
To recapitalise technical schools to improve the capacity to contribute to skills development and training
Conditional allocation
To enable the health sector to develop an effective response to HIV and Aids including universal access to HIV counselling and testing; to support the implementation of the National Operational Plan for comprehensive HIV and Aids treatment and care; and to subsidise in-part funding for antiretroviral treatment programme
Conditional allocationTo continue the development and provision of adequate forensic pathology services in all provinces
(d) Technical Secondary Schools Recapitalisation Grant
(a) Comprehensive HIV and Aids Grant
(b) Forensic Pathology Services Grant
A ct
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SCHEDULE 5
SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Vote 2011/12 Allocation
ProvincePurpose Type of allocationName of allocation
Health Eastern Cape 382 048 402 678 387 104 (Vote 16) Free State 417 883 438 140 412 172
Gauteng 801 965 828 552 760 206 KwaZulu-Natal 547 698 566 605 533 432 Limpopo 371 672 392 410 369 152 Mpumalanga 356 557 378 014 355 081 Northern Cape 406 892 427 263 401 940 North West 370 074 401 150 377 375 Western Cape 481 501 501 096 471 397 TOTAL 4 136 290 4 335 908 4 067 859 Eastern Cape 2 177 676 2 274 820 2 403 688 Free State 913 907 954 326 1 006 814
(Vote 31) Gauteng 3 804 611 3 970 951 4 186 987 KwaZulu-Natal 2 769 871 2 891 813 3 050 176 Limpopo 1 398 914 1 459 839 1 539 788 Mpumalanga 916 677 957 218 1 009 865 Northern Cape 322 639 336 906 355 437 North West 998 376 1 042 529 1 099 868 Western Cape 1 638 845 1 711 035 1 804 785 TOTAL 14 941 516 15 599 437 16 457 408
Public Works Eastern Cape 192 709 202 854 214 360 (Vote 7) Free State 219 916 233 737 249 390
Gauteng 270 775 284 314 299 951 KwaZulu-Natal 518 585 556 669 599 319 Limpopo 34 054 35 757 37 725 Mpumalanga 73 964 77 647 84 601 Northern Cape 41 754 44 355 47 303 North West 160 192 179 984 206 241 Western Cape 291 281 322 730 351 963 TOTAL 1 803 230 1 938 047 2 090 853
(a) Devolution of Property Rate Funds Grant
To facilitate the transfer of property rates expenditure responsibility to provinces
Conditional allocation
Conditional allocationHuman Settlements Development Grant To provide funding for the creation of sustainable human settlements
To provide funding to enable provinces to plan, manage, modernise, rationalise and transform health infrastructure, health technology, monitoring and evaluation of the health facilities in line with national policy objectives
Conditional allocation
Human Settlements
(c) Hospital Revitalisation Grant
A ct
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SCHEDULE 5
SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Vote 2011/12 Allocation
ProvincePurpose Type of allocationName of allocation
Public Works Eastern Cape 5 070 7 120 9 139 (Vote 7) Free State 15 586 18 703 22 444
Gauteng 34 848 41 818 50 181 KwaZulu-Natal 30 269 32 485 34 354 Limpopo 28 332 33 998 40 798 Mpumalanga 13 407 16 088 19 306 Northern Cape 13 890 16 669 20 002 North West 42 222 54 229 65 901 Western Cape 16 734 20 394 23 903 TOTAL 200 358 241 504 286 028 Eastern Cape 63 570 66 749 70 420 Free State 33 078 34 732 36 642 Gauteng 71 148 74 705 78 814
(Vote 20) KwaZulu-Natal 87 694 92 078 97 142 Limpopo 53 636 56 318 59 415 Mpumalanga 38 382 40 301 42 518 Northern Cape 26 372 27 691 29 214 North West 35 124 36 880 38 909 Western Cape 42 964 45 112 47 593 TOTAL 451 968 474 566 500 667
Transport Eastern Cape - - - (Vote 37) Free State - - -
Gauteng 5 300 - - KwaZulu-Natal - - - Limpopo - - - Mpumalanga - - - Northern Cape - - - North West - - - Western Cape - - - TOTAL 5 300 - -
Sport and Recreation South Africa
Gautrain Rapid Rail Link To provide for national government funding contribution to the Gauteng Provincial Government for the construction of a fully integrated Gautrain Rapid Rail network
Conditional allocation
Mass Sport and Recreation Participation Programme Grant
To facilitate mass participation within communities and schools through selected activities, empowerment of communities and schools in conjunction with relevant stakeholders
Conditional allocation
(b) Social Sector Expanded Public Works Programme Incentive Grant for Provinces
To incentivise provincial social sector departments identified in the 2011 Social Sector EPWP Log-frame to increase job creation by focusing on the strengthening and expansion of social service programmes that have employment potential
Conditional allocation
A ct
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SCHEDULE 6
SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
RECURRENT GRANTS
219 420 230 096 242 734
(Vote 3)
434 641 479 333 526 086 (Vote 10)
Water Affairs (Vote 38) 560 794 399 000 420 945
TOTAL 1 214 855 1 108 429 1 189 765
INFRASTRUCTURE GRANTS Municipal Infrastructure Grant
11 443 505 13 914 132 14 679 408
(Vote 3) Energy (Vote 29) 1 096 612 1 151 443 1 214 772
280 000 - -
National Treasury (Vote 10) Transport (Vote 37)
Water Affairs (Vote 38)
TOTAL 18 858 903 20 902 738 22 297 035
(a) Public Transport Infrastructure and Systems Grant
To provide for accelerated planning, construction and improvement of public and non-motorised transport networks
To subsidise and build capacity in water schemes owned and/or operated by the Department of Water Affairs or by other agencies on behalf of the department and transfer these schemes to local government
37 382 39 250
2011/12 Allocation
Municipal Drought Relief Grant
(b) Rural Transport Services and Infrastructure Grant
To assist rural district municipalities to set up rural road asset management systems, and collect road and traffic data in line with the Road Infrastructure Strategic Framework for South Africa To provide capital finance for construction of appropriate water infrastructure to alleviate further impacts of drought in Nelson Mandela Bay metropolitan municipality for affected households, micro enterprises and social institutions
450 000
35 439
Water Services Operating Subsidy Grant
- -
Neighbourhood Development Partnership Grant
4 803 347
To support neighbourhood development projects that provide community infrastructure and create the platform for other public and private sector development, towards improving the quality of life of residents in targeted underserved neighbourhoods (townships generally)
750 000 800 000
4 999 781 5 563 604
800 000
Vote Name of allocation
Local Government Financial Management Grant
To promote and support reforms in financial management by building capacity in municipalities to implement the Municipal Finance Management Act (MFMA) As part of strengthening financial and asset management in municipalities, the grant provides funding for water and energy internship programme to graduates in selected water boards and municipalities
National Treasury
Purpose
Municipal Systems Improvement GrantCooperative Governance and Traditional Affairs
To assist municipalities in building in-house capacity to perform their functions and stabilise institutional and governance systems as required in the Municipal Systems Act and related legislation, policies and local government turnaround strategy
Cooperative Governance and Traditional Affairs
(b) Electricity Demand Side Management (Municipal) Grant
To provide specific capital finance for basic municipal infrastructure backlogs for poor households, micro enterprises and social institutions servicing poor communities
To implement the Electricity Demand Side Management (EDSM) programme by providing subsidies to licenced distributors to address EDSM in residential dwellings, communities and municipal infrastructure in order to mitigate the risk of load shedding and supply interruptions
To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to municipalities to address the electrification backlog of occupied residential dwellings, the installation of bulk infrastructure and rehabilitation and refurbishment of electricity infrastructure in order to improve quality of supply
(a) Integrated National Electrification Programme (Municipal) Grant
A ct
N o.
6 of
2011 D
IV ISIO
N O
F R
E V
E N
U E
A C
T ,
2011
98 N
o. 34258
G O
V E
R N
M E
N T
G A
Z E
T T
E ,
28 A
PR IL
2011
SCHEDULE 7
ALLOCATIONS-IN-KIND TO PROVINCES FOR DESIGNATED SPECIAL PROGRAMMES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Basic Education Eastern Cape - - - (Vote 15) Free State - - -
Gauteng - - - KwaZulu-Natal - - - Limpopo - - - Mpumalanga - - - Northern Cape - - - North West - - - Western Cape - - - Unallocated 700 000 2 315 000 5 189 000 TOTAL 700 000 2 315 000 5 189 000
2011/12 Allocation
ProvinceVote Name of allocation
School Infrastructure Backlogs Grant
Purpose
Eradication of inappropriate school infrastructure; and provision of water, sanitation and electricity to schools
A ct
N o.
6 of
2011 D
IV ISIO
N O
F R
E V
E N
U E
A C
T ,
2011
100 N
o. 34258
G O
V E
R N
M E
N T
G A
Z E
T T
E ,
28 A
PR IL
2011
SCHEDULE 7
ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
100 000 80 000 55 000 (Vote 10)
Energy (Vote 29) 1 737 812 1 882 057 1 985 570
118 800 - -
Water Affairs (Vote 38) 99 935 - -
1 704 140 2 003 217 2 176 274
231 500 479 500 517 250 (Vote 31)
TOTAL 3 992 187 4 444 774 4 734 094
2011/12 Allocation
(a) Water Services Operating Subsidy Grant
To subsidise and build capacity in water schemes owned and/or operated by the Department of Water Affairs or by other agencies on behalf of the department and transfer these schemes to local government
(a) Integrated National Electrification Programme (Eskom) Grant
To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to Eskom to address the electrification backlog of occupied residential dwellings, the installation of bulk infrastructure and rehabilitation and refurbishment of electricity infrastructure in order to improve quality of supply
To implement the Electricity Demand Side Management (EDSM) programme by providing subsidies to Eskom to address EDSM in residential dwellings and communities in order to mitigate the risk of load shedding and supply interruptions
(b) Electricity Demand Side Management (Eskom) Grant
To support neighbourhood development projects that provide community infrastructure and create the platform for other public and private sector development, towards improving the quality of life of residents in targeted underserved neighbourhoods (townships generally)
Human Settlements
To provide specific capital funding for the eradication of rural water and sanitation backlogs and is targeted at existing households where bulk-dependent services are not viable The grant also funds training for beneficiaries on health and hygiene practices and how to maintain the facilities provided
Rural Households Infrastructure Grant
(b) Regional Bulk Infrastructure Grant To develop regional bulk infrastructure for water supply to supplement water treatment works at resource development and link such water resource development with the local bulk and local distribution networks on a regional basis cutting across several local municipal boundaries In the case of sanitation, to supplement regional bulk collection as well as regional waste water treatment works
Vote Name of allocation Purpose
Neighbourhood Development Partnership Grant
National Treasury
A ct
N o.
6 of
2011 D
IV ISIO
N O
F R
E V
E N
U E
A C
T ,
2011
102 N
o. 34258
G O
V E
R N
M E
N T
G A
Z E
T T
E ,
28 A
PR IL
2011
SCHEDULE 8
INCENTIVES TO PROVINCES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Public Works Eastern Cape 30 431 - - (Vote 7) Free State 10 606 - -
Gauteng 44 210 - - KwaZulu-Natal 129 836 - - Limpopo 9 545 - - Mpumalanga 9 486 - - Northern Cape 4 810 - - North West 5 758 - - Western Cape 22 587 - - Unallocated - 325 220 401 588 TOTAL 267 269 325 220 401 588
INCENTIVES TO MUNICIPALITIES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Public Works (Vote 7) 679 583 665 678 779 496
TOTAL 679 583 665 678 779 496
Vote Name of allocation
Vote Name of allocation
Expanded Public Works Programme Incentive Grant for Provinces
Expanded Public Works Programme Incentive Grant for Municipalities
Purpose
To incentivise municipalities to increase job creation efforts in infrastructure, environment and culture programmes through the use of labour-intensive methods and the expansion of job creation in line with the Expanded Public Works Programme (EPWP) guidelines
2011/12 Allocation
Province
2011/12 Allocation
To incentivise provincial departments to increase job creation efforts in infrastructure, environment and culture programmes through the use of labour- intensive methods and the expansion of job creation in line with the Expanded Public Works Programme (EPWP) guidelines
Incentive allocation to provinces
Purpose Type of allocation
A ct
N o.
6 of
2011 D
IV ISIO
N O
F R
E V
E N
U E
A C
T ,
2011
104 N
o. 34258
G O
V E
R N
M E
N T
G A
Z E
T T
E ,
28 A
PR IL
2011
SCHEDULE 9
UNALLOCATED PROVISIONS FOR PROVINCES FOR DISASTER RESPONSE
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
Eastern Cape - - - Free State - - - Gauteng - - - KwaZulu-Natal - - -
(Vote 3) Limpopo - - - Mpumalanga - - - Northern Cape - - - North West - - - Western Cape - - - Unallocated 305 000 180 000 190 000 TOTAL 305 000 180 000 190 000
UNALLOCATED PROVISIONS FOR MUNICIPALITIES FOR DISASTER RESPONSE
Column A Column B
Forward Estimates
2012/13 2013/14 R'000 R'000 R'000
470 000 330 000 350 000
(Vote 3) TOTAL 470 000 330 000 350 000
Purpose
To provide for the immediate release of funds for disaster response
2011/12 Allocation
Province
2011/12 Allocation
Purpose
To provide for the immediate release of funds for disaster response
Cooperative Governance and Traditional Affairs
Vote Name of allocation
Vote Name of allocation
Provincial Disaster GrantCooperative Governance and Traditional Affairs
Municipal Disaster Grant
A ct
N o.
6 of
2011 D
IV ISIO
N O
F R
E V
E N
U E
A C
T ,
2011
106 N
o. 34258
G O
V E
R N
M E
N T
G A
Z E
T T
E ,
28 A
PR IL
2011