Division of Revenue Act

Link to law: http://www.gov.za/documents/division-revenue-act-3
Published: 2007-03-31

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1. DoRA, 2007 Gazette - Prov Schedules.xls
Cape Town,Vol. 501 Kaapstad, 31 2007
March Maart No. 29763
THE PRESIDENCY HOFISI YA PRESIDENTE ———— ————
No. 289 31 March 2007 No. 289 31 March 2007
It is hereby notified that the President has assented to the following Act, which is hereby published for general informa- tion:—
Hi mi tivisa leswaku Presidente u amukerile nawu Iowu wu phablixiweke ku andzisa vutivi bya n’wina:—
No. 1 of 2007: Division of Revenue Act, 2007.
No. 1 wa 2007: Nawu wa ku Aviwa ka Mali ya Mfumu, wa 2007.
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ACT To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2007/08 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 SECTIONS
Sections
CHAPTER 1
INTERPRETATION AND OBJECTS OF ACT
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 5. Equitable division of local government share among municipalities 6. Shortfalls and excess revenue
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————————— (English text signed by the President.)
(Assented to 31 March 2007.) —————————
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CHAPTER 3
CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1
Conditional allocations
7. Conditional allocations to provinces 8. Conditional allocations to municipalities
Part 2
Duties of accounting authorities and treasuries in respect of Schedule 4, 5, 6 or 7 allocations
9. Duties of transferring national officer in respect of Schedule 4 allocation 10. Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation 11. Duties of receiving officer in respect of Schedule 4 allocation 12. Duties of receiving officer in respect of Schedule 5 or 6 allocation 13. Duties in respect of annual financial statements and annual reports for 2007/08
Part 3
Matters relating to specific Schedule 4 allocations
14. Infrastructure Grant to Provinces 15. Municipal Infrastructure Grant
Part 4
Matters relating to specific Schedule 5 allocations
16. Gautrain Rapid Rail Link Grant 17. Integrated Housing and Human Settlement Development Grant: Accreditation
of municipalities
Part 5
Matters relating to specific Schedule 6 allocations
18. 2010 FIFA World Cup Stadiums Development Grant
Part 6
Matters relating to specific Schedule 7 allocations
19. Integrated National Electrification Programme Grant 20. Bulk Infrastructure Grant 21. Water Services Operating Subsidy Grant
Part 7
General matters relating to Schedule 4, 5, 6 or 7 allocations
22. Publication of allocations and frameworks 23. Frameworks for Schedule 4 allocation 24. Spending in terms of purpose and subject to conditions 25. Withholding of allocation 26. Stopping of allocation 27. Re-allocation after stopping of allocation
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28. Unspent conditional allocations 29. Allocations to public entities for provision of municipal service or function
CHAPTER 4
DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND THE NATIONAL TREASURY
30. Duties relating to Category C municipal budgets 31. Duties of provincial treasuries 32. Duties of National Treasury
CHAPTER 5
MATTERS RELATING TO ALL ALLOCATIONS
33. Payment schedule 34. Amendment of payment schedule 35. Transfers to low capacity municipalities 36. Transfers made in error 37. Allocations not listed in Schedules 38. Allocations in emergency situations 39. Implementation of changes to power or function of municipality 40. Preparations for next financial year and 2008/09 municipal financial year 41. Expenditure prior to commencement of Division of Revenue Act, 2008
CHAPTER 6
GENERAL
42. Allocations by public entities to provinces or municipalities 43. Liability for costs incurred in violation of principles of co-operative
governance and intergovernmental relations 44. Unauthorised and irregular expenditure 45. Financial misconduct 46. Delegations and assignments 47. Exemptions 48. Regulations 49. Repeal of laws 50. Short title and commencement
CHAPTER 1
INTERPRETATION AND OBJECTS OF ACT
Interpretation
1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and—
‘‘category A, B or C municipality’’ has the meaning assigned to each category in terms of the Municipal Structures Act; ‘‘conditional allocation’’ means a conditional allocation to a province, local government or municipality from the national government’s share of revenue raised nationally, contemplated in section 214(1)(c) of the Constitution of the Republic of South Africa, 1996;
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‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation of Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘financial year’’ means the financial year commencing on 1 April 2007 and ending on 31 March 2008; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 22; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘municipal financial year’’ means the financial year of a municipality commenc- ing on 1 July and ending on 30 June; ‘‘next financial year’’ means the financial year commencing on 1 April 2008 and ending on 31 March 2009; ‘‘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 48; ‘‘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 Link allocation, 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— (a) 1 April to 30 June; (b) 1 July to 30 September; (c) 1 October to 31 December; or (d) 1 January to 31 March; ‘‘receiving officer’’— (a) in relation to a Schedule 4 or 5 allocation transferred to a province, means the
accounting officer of the provincial department which receives that allocation or a portion thereof for spending via an appropriation from its Provincial Revenue Fund; or
(b) in relation to a Schedule 4 or 6 allocation transferred to a municipality, the accounting officer of the municipality;
‘‘this Act’’ includes any framework or allocation published or any regulation or determination made or instruction given under this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 6 allocation to a province or municipality or makes a Schedule 7 allocation on behalf of a municipality.
(2) Any determination or instruction 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 better co-ordination between policy, planning, budget preparation
and execution processes between and within the different spheres of government;
(c) promote predictability and certainty in respect of all allocations to provinces and municipalities in order that such governments may plan their budgets over a multi-year period;
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(d) promote transparency and equity in the resource allocation process; and (e) promote accountability by ensuring that all allocations are reflected on the
budgets of receiving provinces and municipalities.
CHAPTER 2
EQUITABLE SHARE ALLOCATIONS
Equitable division of revenue raised nationally among spheres of government
3. (1) Revenue raised nationally in respect of the financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1.
(2) An envisaged division of revenue anticipated to be raised in respect of the next financial year and the 2009/10 financial year, and which is subject to the provisions of the annual Division of Revenue Act in respect of those financial years, is set out in Column B of Schedule 1.
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 2009/10 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 2.
(3) Each province’s equitable share allocation contemplated in subsection (1) must be transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury in terms of section 33.
Equitable division of local government share among municipalities
5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the financial year, is set out in Column A of Schedule 3.
(2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the next financial year and the 2009/10 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 3.
(3) Each municipality’s equitable share contemplated in subsection (1) must be transferred to the primary bank account of the municipality in three transfers before the end of July, November and February in the financial year, in accordance with a payment schedule determined by the National Treasury in terms of section 33.
Shortfalls and excess revenue
6. (1) If actual revenue raised nationally in respect of the financial year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall.
(2) If actual revenue raised nationally in respect of the financial year exceeds the anticipated revenue set out in Schedule 1, the excess accrues to the national government, subject to subsection (3), to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, in addition to its share in column A of Schedule 1.
(3) The national government may appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to—
(a) national departments; or (b) provinces or municipalities, as a conditional or an unconditional allocation.
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CHAPTER 3
CONDITIONAL ALLOCATIONS 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 Column A of the following Schedules:
(a) Schedule 4 specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; and
(b) Schedule 5 specifying specific-purpose allocations to provinces. (2) An envisaged division of conditional allocations to provinces from the national
government’s share of revenue anticipated to be raised nationally for the next financial year and the 2009/10 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1).
Conditional allocations to municipalities
8. (1) Conditional allocations to local government in respect of the financial year from the national government’s share of revenue raised nationally are set out in Column A of the following Schedules:
(a) Schedule 4 specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; and
(b) Schedule 6 specifying specific-purpose allocations to municipalities; and (c) Schedule 7 specifying allocations-in-kind to municipalities for designated
special programmes. (2) An envisaged division of 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 2009/10 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1).
(3) The National Treasury must publish the share of each municipality in respect of the local government allocations contemplated in subsections (1) and (2) in the Gazette in terms of section 22.
Part 2
Duties of accounting authorities and treasuries in respect of Schedule 4, 5, 6 or 7 allocations
Duties of transferring national officer in respect of Schedule 4 allocation
9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are made in
accordance with the payment schedule approved in terms of section 33, unless allocations are withheld or stopped in terms of section 25 or 26;
(b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that any monitoring programme or system— (i) is approved by the National Treasury;
(ii) does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information;
(iii) is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and
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(iv) is consistent with sections 11(2) and 23. (c) evaluating the performance of programmes funded or partially funded by the
allocation and the submission of such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year.
(2) Where two or more national departments have responsibilities relating to a Schedule 4 allocation, the transferring national officer must co-ordinate the roles and responsibilities of such national departments and ensure that those roles and responsibilities—
(a) are exercised in a manner that does not duplicate the responsibilities as set out in subsection (1); and
(b) do not impose any undue administrative burden on provinces or municipali- ties beyond the provision of standard management information.
Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation
10. (1) A transferring national officer must— (a) not later than 14 days after this Act takes effect certify to the National Treasury
that— (i) allocation frameworks, including conditions and monitoring provisions,
are reasonable and do not impose an undue administrative burden on receiving provincial governments and municipalities beyond the provi- sion of standard management information;
(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, any business plans requested in respect of how allocations will be utilised by a municipality have been approved prior to the start of the municipal financial year;
(b) transfer funds only after information required in terms of this Act has been provided to the National Treasury;
(c) transfer funds only in accordance with a payment schedule determined in accordance with section 33;
(d) deposit funds only into the primary bank account of a province or municipality, or, where appropriate, into the corporation for public deposits account of a province or the bank account designated for transfer of the Gautrain Rapid Rail Link allocation in accordance with section 16; and
(e) ensure that all other arrangements or requirements necessary for the transfer of an allocation have been complied with prior to the start of the financial year.
(2) The transferring national officer must submit all information and documentation referred to in subsection (1) (a) to the National Treasury within 14 days after this Act takes effect.
(3) A transferring national officer who has not complied with subsection (1) must transfer such allocation as may be instructed by the National Treasury, including as an unconditional allocation.
(4) Before making the first transfer of any allocation, the transferring national officer must take note of any notice in terms of section 32(1) from the National Treasury outlining the details of the account for each province or municipality.
(5) Despite anything to the contrary contained in any law, a transferring national officer must in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, not later than 20 days after the end of each month, and in the format determined by the National Treasury, submit to the National Treasury, information for the month reported on and for the financial year up to the end of that month, on—
(a) 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;
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(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; and
(e) such other issues as the National Treasury may determine. (6) The transferring national officer must evaluate the performance of programmes
funded or partially funded by the allocation and submit such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year.
Duties of receiving officer in respect of Schedule 4 allocation
11. (1) A receiving officer is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in
terms of section 22; and (b) the manner in which it allocates and spends a Schedule 4 allocation.
(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
(b) as part of the report required in terms of section 71 of the Municipal Finance Management Act, report to the National Treasury and the transferring national officer on spending and performance against programmes.
(3) The receiving officer in a province must— (a) submit, as part of the report required in section 40(4)(c) of the Public Finance
Management Act, reports to the relevant provincial treasury on spending and performance against programmes; and
(b) submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer.
(4) The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report.
(5) The receiving officer must, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
Duties of receiving officer in respect of Schedule 5 or 6 allocation
12. (1) The relevant receiving officer must, in respect of an allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public
Finance Management Act, submit a report to the relevant provincial treasury and the transferring national officer; and
(b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, submit a report to the relevant transferring national or provincial officer.
(2) A report by a province in terms of subsection (1) must set out for that month and for the financial year up to the end of that month—
(a) 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 extent of compliance with the conditions of an allocation provided for in
a framework and with this Act; (e) an explanation for any material problems experienced by the province
regarding an allocation which has been received and a summary of the steps taken to deal with such problems; and
(f) such other issues and information as the National Treasury may determine.
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(3) (a) Subsections (1)(a) and (2) do not apply to the receiving officer of the Gautrain Rapid Rail Link allocation.
(b) The receiving officer of the Gautrain Rapid Rail Link allocation must at the end of each quarter submit a report to the transferring national officer, detailing the payment made in that quarter to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act.
(c) Copies of payment certificates issued in terms of the public-private partnership agreement must be submitted together with the reports referred to in paragraph (b).
(4) A report by a municipality in terms of subsection (1) must set out for that month and for the financial year up to the end of that month—
(a) the amount of funds stopped or withheld from the municipality; (b) the extent of compliance with the conditions of an allocation provided for in
a framework and with this Act; (c) an explanation for 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 or the effect of such variations; and
(d) such other issues and information as the National Treasury may determine. (5) The receiving officer of the 2010 FIFA World Cup Stadiums Development Grant
must in addition to subsection (1)— (a) include in the report contemplated in subsection (1) the cash flow projections
for the stadium construction or upgrading in the format determined by the transferring national officer; and
(b) attach to the report contemplated in subsection (1) copies of payment certificates issued in terms of the construction contract entered into by the municipality in accordance with regulations issued under the Municipal Finance Management Act.
(6) The receiving officer must, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes or functions funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
Duties in respect of annual financial statements and annual reports for 2007/08
13. (1) The 2007/08 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 7 must, in addition to any requirements in terms of any other applicable law—
(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 27; (d) certify that all transfers to a province or municipality were deposited into the
primary bank account of a province or municipality, or where appropriate, into the corporation for public deposits account of a province; and
(e) indicate the funds, if any, utilised for the administration of the allocation by the receiving officer.
(2) The 2007/08 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 7 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 the conditions of an allocation provided for in the relevant framework and the provisions of this Act;
(c) indicate to what extent the allocation achieved its purpose and outputs; and (d) indicate any non-compliance with this Act, and the steps taken to deal with
such non-compliance.
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(3) The 2007/08 financial statements of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law—
(a) 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 this Act to the province were deposited into
the primary bank account of the province, or where appropriate, into the corporation for public deposits account of a province.
(4) The 2007/08 annual report of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law—
(a) indicate to what extent the province met the conditions, provided for in the relevant framework of such an allocation, and complied with the provisions of this Act;
(b) indicate the extent to which the objectives and outputs of the allocation were achieved; and
(c) contain such other information as the National Treasury may determine. (5) The 2007/08 financial statements and annual report of a municipality must be
prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring departments and receiving
municipalities report on local government allocations on a quarterly basis to facilitate the audit of allocations for both the national and municipal financial years.
Part 3
Matters relating to specific Schedule 4 allocations
Infrastructure Grant to Provinces
14. (1) The Infrastructure Grant to Provinces set out in Schedule 4 supplements the funding of infrastructure programmes funded from provincial budgets to enable provinces to address backlogs in provincial infrastructure.
(2) A province must ensure that its provincial departments responsible for education, health and roads—
(a) are responsible for all capital and maintenance budgets and spending for those functions;
(b) enter into, implement and manage service delivery agreements with national or provincial departments, national or public entities and any other organs of state, where such departments, entities or other organs of state manage or undertake construction or maintenance on their behalf; and
(c) participate, together with the provincial department responsible for public works in the Infrastructure Delivery Improvement Programme facilitated by the National Treasury, unless the National Treasury exempts any such department from participation.
(3) (a) A province, in allocating the Infrastructure Grant to Provinces— (i) must take into account the capacity of the receiving provincial department to
spend and manage infrastructure, based on the extent of any approved roll-overs in the 2006/07 financial year and any projected roll-overs in the 2007/08 financial year; and
(ii) may, where a receiving provincial department lacks capacity designate an amount not exceeding four percent of the allocation for acquiring such capacity, to facilitate delivery.
(b) The percentage referred to in subsection (3)(a)(ii) must be informed by a capacity plan prepared by the receiving provincial department and approved by the provincial treasury.
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Municipal Infrastructure Grant
15. (1) The Municipal Infrastructure Grant set out in Schedule 4 supplements the funding of infrastructure programmes funded from municipal budgets to enable municipalities to address backlogs in municipal infrastructure required for the provision of basic services.
(2) The Municipal Infrastructure Grant— (a) must be transferred, directly to a category A, B or C municipality that has the
powers and functions referred to in section 84 of the Municipal Structures Act to provide municipal infrastructure in respect of those powers and functions; and
(b) may be transferred via the relevant category C municipality to a category B municipality if— (i) the allocation to the category B municipality is less than R2 million; or
(ii) the transferring national officer, in consultation with the National Treasury, identifies the category B municipality as not being able to manage or administer the allocation.
(3) Allocations referred to in subsection (2)(b) must be listed as an allocation to the category B municipality in the publications referred to in section 22(1)(a).
(4) A municipality receiving the Municipal Infrastructure Grant must table a three-year capital budget as part of its budget for the 2007/08 financial year in accordance with the Municipal Finance Management Act, unless exempted in terms of that Act.
Part 4
Matters relating to specific Schedule 5 allocations
Gautrain Rapid Rail Link Grant
16. (1) The transferring national officer of the Gautrain Rapid Link Grant must, in addition to the duties contemplated in sections 12 and 33, take appropriate steps to ensure that transfers are made timely and in a manner that allows the province to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act.
(2) The transferring national officer must transfer the Gautrain Rapid Rail Link allocation to the bank account designated for transfer in the dedicated banking account configuration established for the transfer of the Gautrain Rapid Rail Link allocation in accordance with a directive issued by the National Treasury under section 10(2)(a) of the Division of Revenue Act, 2006.
Integrated Housing and Human Settlement Development Grant: Accreditation of municipalities
17. (1) The receiving officer of an Integrated Housing and Human Settlement Development allocation must—
(a) facilitate applications for accreditation in terms of section 10 of the Housing Act, 1997 (Act No. 107 of 1997), and the accreditation framework from all municipalities identified by the transferring national officer in respect of each province; and
(b) before 28 November 2007, consider the applications of the municipalities and inform their accounting officers of the granting or refusal of the application for accreditation.
(2) (a) A municipality whose accreditation application was refused may lodge an objection to the refusal with the transferring national officer.
(b) The transferring national officer must on receipt of an objection take all necessary steps to facilitate accreditation as soon as possible, but no later than 60 days after the objection was received.
(3) Accreditation granted in terms of subsection (1) must be implemented progressively and must at least include—
(a) authority to administer housing programmes, including the administration of all housing subsidy applications;
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(b) authority to grant subsidies and approve projects, subject to subsection (4), to be funded from uncommitted housing subsidy funds from the 2008/09 financial year;
(c) an obligation to comply with the capacity and system requirements prescribed by the provincial accounting officer responsible for housing;
(d) an obligation to provide reports on housing demand and delivery to the provincial accounting officer quarterly or at shorter intervals when requested; and
(e) an obligation to provide information on the levying and collection of rental in respect of all municipal owned houses to the provincial accounting officer.
(4) An accredited municipality must, in exercising its authority in terms of subsection (3)(b)—
(a) take into account any criteria for the prioritisation of projects as determined by the province;
(b) comply with national housing policies and programmes; and (c) participate in housing programme forums established by the transferring
national department. (5) Accreditation in terms of the Housing Act, 1997 (Act No. 107 of 1997), does not
constitute an assignment for the purposes of section 3 of the Financial and Fiscal Commission Act, 1997 (Act No. 99 of 1997), section 35 of the Public Finance Management Act and sections 9 and 10 of the Municipal Systems Act.
(6) (a) The receiving officer must in the interest of facilitating the commencement and continued implementation of the housing programme consider advancing a portion of the allocation for the financial year, on such conditions as it may determine, to a municipality when requested to do so by the municipality.
(b) Where a dispute arises between a receiving officer and a municipality in respect of the need for an advance referred to in paragraph (a), the municipality may request the transferring national officer to mediate the dispute.
(c) The transferring national officer must on receipt of a request referred to in paragraph (b) take all necessary steps to resolve the dispute as soon as possible, but no later than 60 days after the request was received.
(d) No advance in terms of paragraph (a) may be made in respect of implementation activities to be undertaken in the next financial year.
(7) No allocation referred to in section 31(1)(b)(i) or (ii) made to a municipality as a result of the accreditation of that municipality, may be amended unless the relevant transferring national officer has agreed to the proposed amendment.
Part 5
Matters relating to specific Schedule 6 allocations
2010 FIFA World Cup Stadiums Development Grant
18. (1) The transferring national officer of a 2010 FIFA World Cup Stadiums Development Grant must, in addition to the duties contemplated in section 10, take appropriate steps to ensure that—
(a) spending on stadiums in each World Cup Host City— (i) does not exceed the amounts appropriated for that purpose on municipal
budgets; and (ii) are in accordance with the approved payment schedule;
(b) the Municipal Finance Management Act is adhered to; and (c) expert technical, engineering and project management support necessary to
ensure the construction or upgrading of the relevant stadiums are provided to the World Cup Host Cities.
(2) A receiving officer must, in addition to the duties contemplated in section 12— (a) ensure that the amount budgeted for the construction or upgrading of the
relevant stadium and supporting infrastructure takes into account the allocation and indicative allocations for the grant set out in Column B of Schedule 5;
(b) ensure that procurement processes, contract specifications and project management activities comply with all requirements set by the transferring national officer;
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(c) ensure that spending is in accordance with the approved payment schedule; and
(d) in addition to complying with the reporting requirements set out in section 12, provide such information and reports, within the specified timeframes, to the transferring national officer as he or she may request in the performance of the duties provided for in subsection (1).
(3) (a) The transferring national officer must, after consultation with receiving officers, not later than 30 days after this Act takes effect submit a monitoring plan to the National Treasury.
(b) The plan must set out the key performance indicators, financial procedures, internal audit processes and monitoring and reporting mechanisms of the national department in order to ensure the effective and efficient construction or upgrading of the relevant stadiums.
(4) Any expenditure by a municipality on a relevant stadium that exceeds the allocation and anticipated allocations set out in Schedule 5 must be funded from the municipal budget.
(5) In addition to the requirements of the Municipal Finance Management Act, the disposal of the stadium by the municipality prior to the completion of the 2010 FIFA Soccer World Cup event is subject to the approval of the transferring national officer and the National Treasury.
(6) (a) The transferring national officer and the receiving officer of a 2010 FIFA World Cup Stadiums Development Grant may enter into an agreement to further clarify the provisions of this Act and the relevant framework and to enhance the implementation of the allocation.
(b) Any provision of an agreement referred to in paragraph (a) that contradicts, conflicts with or purports to amend or negate the provisions of this Act, the relevant framework, any provision of the Public Finance Management Act or any provision of the Municipal Finance Management is invalid.
Part 6
Matters relating to specific Schedule 7 allocations
Intergrated National Electrification Programme Grant
19. (1) (a) The transferring national officer must ensure that Eskom Holdings Limited’s implementation of the National Electrification Programme within a munici- pality is aligned with the Integrated Development Plan, prepared in accordance with the Municipal Systems Act, of that municipality.
(b) Eskom Holdings Limited must within 30 days after the end of each month report to the relevant municipality, the transferring national officer and the National Treasury on the amount spent on the implementation of the National Electrification Programme.
Bulk Infrastructure Grant
20. The transferring national officer must in implementing the Water Services Regional Bulk Infrastructure Grant ensure that—
(a) every municipality that may benefit from a specific project or scheme is invited to participate in the feasibility study to be undertaken in respect of the project or scheme, despite the fact that the municipality did not participate in submitting a motivation for that feasibility study;
(b) the feasibility study takes account of the Integrated Development Plans of municipalities, prepared in accordance with the Municipal Systems Act, especially the water services developments plans that form part of the Integrated Development Plan; and
(c) all participating municipalities— (i) agree to and understand the implications of the findings of the feasibility
studies; and (ii) enter into an agreement setting out their rights and obligations regarding
the construction, ownership and operation of the proposed infrastructure prior to the finalisation of funding arrangements and the commencement of construction.
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Water Services Operating Subsidy
21. (1) The transferring national officer, subsequent to the signing of a transfer agreement between the transferring national officer and the municipality for the transfer of water services assets, may with the written approval of the National Treasury adjust the Water Services Operating and Transfer Subsidy allocation to a municipality to reflect—
(a) the actual personnel allocation payable to a municipality as a result of the number of staff transferred from the transferring national department to the municipality; and
(b) the actual operating allocation payable to a municipality as informed by the percentage or portion of assets transferred to a municipality in respect of assets shared across municipal boundaries.
(2) Any adjustments contemplated in subsection (1) must, together with an explanatory memorandum, be published by the National Treasury in the Gazette, within 120 days after granting approval for an adjustment.
Part 7
General matters relating to Schedule 4, 5, 6 or 7 allocations
Publication of allocations and frameworks
22. (1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette—
(a) the allocations per municipality for each Schedule 4, 6 or 7 allocation to local government; and
(b) the framework for each Schedules 4, 5, 6 and 7 allocation. (2) The National Treasury must publish in the Gazette any revisions or amendments
to the allocations or frameworks published in terms of subsection (1) that is authorised by an adjustment budget.
(3) (a) 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 or revision takes effect on publication thereof in the Gazette.
Frameworks for Schedule 4 allocation
23. (1) The framework for a Schedule 4 allocation must be designed to promote comprehensive reporting on outputs for a programme or function funded or partially funded by the allocation.
(2) The framework referred to in subsection (1) may— (a) include a condition requiring the registration of a project with a national
department or any other organ of state prior to the financial year or municipal financial year in which the project will be implemented or such later date as may be agreed between the transferring national officer and the receiving officer, provided that such later date may not delay or impede the commencement of that project in the relevant financial year; and
(b) not include any condition— (i) for a national department or any other organ of state, other than the
relevant province or municipality or the National Treasury in respect of a public private partnership, to approve specific projects or budgets; or
(ii) requiring a report on spending other than the reports required in terms of section 11 or as approved by the National Treasury.
Spending in terms of purpose and subject to conditions
24. (1) Despite anything to the contrary contained in any law, an allocation referred to in Schedule 4, 5, 6 or 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 22.
(2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such allocation to any other entity for the performance of a function envisaged in terms of the allocation, unless—
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(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 22;
(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 not consistent with the budget of the receiving province or municipality— (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.
Withholding of allocation
25. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5, 6 or 7 allocation or any portion of such allocation for a period not exceeding 30 days, if—
(a) the province or municipality does not comply with the provisions of this Act or conditions to which the allocation, as provided for in the relevant framework, is subject;
(b) roll-overs of conditional allocations approved by the National Treasury in accordance with section 28 have not been spent; or
(c) expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given.
(2) Despite subsection (1), the Health Professions Training and Development and National Tertiary Services allocations may not be withheld in terms of this section.
(3) A transferring national officer must, seven working days or such shorter period as may be approved by the National Treasury prior to withholding an allocation in terms of subsection (1)—
(a) give the relevant receiving officer— (i) written notice of the intention to withhold the allocation; and
(ii) an opportunity to submit written representations, within those seven days as to why the allocation should not be withheld; and
(b) inform the relevant provincial treasury and the National Treasury of its intention to withhold the allocation.
(4) A notice contemplated in subsection (3) must include the reasons for withholding the allocation and the intended duration of the withholding.
(5) (a) The National Treasury may when a transferring national officer is withholding an allocation in terms of subsection (1) instruct or approve a request from that transferring national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will—
(i) facilitate compliance with this Act or the conditions to which the allocation is subject; or
(ii) minimise the risk of under spending. (b) A transferring national officer must, when requesting the withholding of an
allocation in terms of this subsection, submit proof of its compliance with subsection (3) and any representations received from the receiving officer, to the National Treasury.
(c) The transferring national officer must again comply with subsection (3) when the National Treasury instructs or approves a request by him or her in terms of paragraph (a).
Stopping of allocation
26. (1) Despite section 25, the National Treasury may in its discretion or at the request of a transferring national officer stop the transfer of—
(a) a Schedule 4, 5 or 6 allocation referred to in section 25(1) to a province or municipality on the grounds of persistent and material non-compliance with the provisions of this Act, or a condition to which the allocation, as provided for in the relevant framework, is subject; or
(b) a Schedule 4, 5, 6 or 7 allocation referred to in section 25(1) if the National Treasury anticipates that a province or municipality will substantially under spend on that programme or allocation in the financial year.
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(2) The National Treasury must when stopping an allocation in terms of this section— (a) comply with section 25(3)(a), and in respect of a municipality also with
section 38 of the Municipal Finance Management Act; and (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 after stopping of allocation
27. (1) The National Treasury may, where it stops an allocation in terms of section 26, after consultation with the transferring national officer, determine that a portion or the allocation that will not be spent be reallocated to one or more provinces or municipalities on condition that the allocation will be spent in the financial year or the next financial year.
(2) The reallocation of a portion or the full allocation on condition that the allocation will be spent in the next financial year referred to in subsection (1), must be deemed to be a roll-over approved by the National Treasury in terms of section 31(2)(a).
Unspent conditional allocations
28. (1) Despite the provisions of the Public Finance Management Act or the Municipal Finance Management Act relating to roll-overs, any conditional allocation, excluding the Gautrain Rapid Link allocation, that is not spent at the end of a financial year reverts to the National Revenue Fund, unless the relevant receiving officer can prove to the satisfaction of the National Treasury that the unspent allocation is committed to identifiable projects.
(2) Despite subsection (1), the National Treasury may at the request of a transferring national officer, provincial treasury or municipality approve—
(a) roll-overs 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 unforseeable and unavoidable over spending on its budget.
Allocations to public entities for provision of municipal service or function
29. No public entity, other than Eskom Holdings Limited in respect of funds received from the Department of Minerals and Energy and water boards in respect of funds received from the Department of Water Affairs and Forestry for the implementation of Schedule 7 allocations, may receive funds for the provision of a municipal service or municipal function on behalf of a municipality from a national or provincial organ of state except via the municipality responsible for that service or function, unless the National Treasury approves otherwise in respect of municipalities it deems to have low capacity.
CHAPTER 4
DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND THE NATIONAL TREASURY
Duties relating to Category C municipal budgets
30. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, no later than 13 April 2007, 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 2007/08 municipal financial year, and the two following municipal financial years.
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(b) The budget must indicate all allocations to be transferred to or spent on behalf of each category B municipality within its area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities.
(2) A category C municipality must strive to ensure that it does not duplicate a function currently performed by a category B municipality, and transfer funds for infrastructure development, including funds that will replace the levies referred to in section 93(6) of the Municipal Structures Act, or the provision of services to the relevant category B municipalities, taking into account any indicative allocations for such municipalities as determined or published in the Gazette by the National Treasury, and may only retain and spend funds directly if—
(a) the category C municipality retained a power or function in terms of the Municipal Structures Act;
(b) a category B municipality in the opinion of the category C municipality has weak capacity, and the national department responsible for local government and National Treasury concur with that opinion; and
(c) the Municipal Infrastructure Grant allocation to the category B municipality is transferred to the category C municipality in terms of section 36.
(3) A category C municipality must before implementing any capital project for water, electricity, roads or any other municipal service consult the category B municipalities within whose area of jurisdiction the project will be implemented on the project, and agree on which municipality is responsible for operational costs and collection of user fees.
(4) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be approved in accordance with section 24 of the Municipal Finance Management Act.
Duties of provincial treasuries
31. (1) The provincial treasury must reflect Schedule 5 allocations separately in the province’s appropriation Bill or a schedule to its appropriation Bill.
(2) (a) The provincial treasury must on the same day that its budget is tabled in the provincial legislature or a later date approved by the National Treasury, but not later than 14 April 2007, publish the following in the Gazette:
(i) the indicative allocation per municipality for every allocation made by the province to municipalities, including Schedule 5 allocations transferred to municipalities and other allocations from the province’s own funds;
(ii) the envisaged division of the allocation contemplated in subparagraph (i) in respect of each municipality, for the next financial year and the 2009/10 financial year; and
(iii) the conditions and other information in respect of the allocations referred to in paragraphs (a) and (b) to facilitate performance measurement and the use of required inputs and outputs.
(b) The allocations referred to in paragraph (a) must be deemed to be final allocations 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 in the Gazette within 14 days of legislature passing the appropriation Bill.
(3) (a) Despite anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, make allocations to municipalities that were not published in terms of subsections (1) or (2).
(b) The allocations referred to in paragraph (a) must be published in the province’s budget documents that are submitted with an adjustment appropriation Bill to its legislature.
(c) The provisions of subsection (2), with the necessary changes, apply in respect of allocations referred to in paragraph (b).
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(4) Where a function for which a province receives a Schedule 5 allocation is assigned to a municipality during a financial year and the province has not appropriated funds to that municipality for the performance of that function, the province must transfer the allocation to the municipality in terms of section 226(3) of the Constitution of the Republic of South Africa, 1996, as a direct charge against that province’s Revenue Fund and must inform the National Treasury of the transfer.
(5) (a) A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on—
(i) actual transfers received by the province from national departments; (ii) actual expenditure on such allocations, excluding Schedule 4 allocations, up
to the end of that month; and (iii) actual transfers made by the province to municipalities, and actual expendi-
ture by municipalities on such allocations. (b) The report contemplated in paragraph (a) must include reports for each quarter,
and be in the format and include the information as may be determined by the National Treasury.
Duties of National Treasury
32. (1) The National Treasury must within 14 days of this Act taking effect submit a notice to all transferring national officers, containing the details of the bank accounts of each province and municipality.
(2) The National Treasury must, together with the monthly report contemplated in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in the Schedules referred to in sections 7 and 8 or made in terms of section 37.
CHAPTER 5
MATTERS RELATING TO ALL ALLOCATIONS
Payment schedule
33. (1) (a) The National Treasury determines the payment schedule for the transfer of a province’s equitable share allocation, after consultation with the head of the department in the provincial treasury.
(b) In determining the payment schedule the National Treasury must take account of the monthly spending commitments of provinces, and seek to minimise risk and debt servicing costs for national and provincial government.
(c) Despite paragraph (a), the National Treasury may for cash management purposes relating to the corporation for public deposits account, or when an intervention in terms of section 100 of the Constitution of the Republic of South Africa, 1996, is taking place, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it, which have not yet fallen due for transfer in accordance with the payment schedule.
(d) Any advances in terms of paragraph (c) must be set-off against transfers to the province, which would otherwise become due in terms of that payment schedule.
(2) (a) The National Treasury determines the payment schedule for the transfer of a municipality’s equitable share allocation, after consultation with the accounting officer of the national department responsible for local government.
(b) Despite paragraph (a), when an intervention in terms of section 139 of the Constitution of the Republic of South Africa, 1996, is taking place in a municipality, the National Treasury may after consultation with the accounting officer of the national department responsible for local government, on such conditions as it may determine, approve a request or direct that the equitable share contemplated in subsection (1), or a portion of it, be—
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(i) advanced to a municipality in terms of a financial recovery plan prepared in terms of section 141 of the Municipal Finance Management Act, in respect of any portion which has not yet fallen due for transfer; and
(ii) transferred to a municipality via the province in terms of section 226(3) of the Constitution of the Republic of South Africa, 1996, if the municipality is unable or unwilling to implement its financial recovery plan imposed in terms of section 141 of the Municipal Finance Management Act.
(c) Any advances in terms of paragraph (b) must be set-off against transfers to the municipality, which would otherwise become due in terms of the applicable payment schedule.
(3) (a) The National Treasury must approve the payment schedules for Schedules 4, 5 and 6 allocations.
(b) The transferring national officer of a Schedule 4, 5 or 6 allocation must submit a payment schedule to the National Treasury for approval before 13 April 2007.
(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 allocation, ensure that the payment
schedule— (aa) is consistent with the projected dates for payments to the private party in
terms of the public-private partnership agreement entered into by the relevant province in accordance with regulations issued under the Public Finance Management Act; and
(bb) reflects the portion of any payments due under the agreement referred to in subparagraph (aa) payable from the allocation; and
(iii) in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality.
(4) The transferring national officer of a Schedule 4, 5 or 8 allocation must provide the receiving officer with a copy of the approved payment schedule prior to making the first transfer in accordance therewith.
Amendment of payment schedule
34. (1) Subject to subsection (2), a transferring national officer of a Schedule 4, 5 or 6 allocation must within three days of the withholding or stopping of an allocation in terms of section 25 or 26, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act.
(2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or slow spending amend any payment schedule for an allocation listed in Schedule 2, 3, 4, 5 or 6 on notification to—
(a) the head of a provincial treasury, in the case of a provincial allocation; and (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 the monthly spending commitments of provinces or municipalities, the revenue at the disposal of provinces or municipalities and the minimisation of risk and debt servicing costs for all three spheres of government.
(4) An amendment of a payment schedule in terms of subsection (2) prevails over any amendment made in terms of subsection (1).
(5) The transferring national officer must immediately inform the receiving officer of any amendment to a payment schedule in accordance with subsections (1) or (2).
Transfers to low capacity municipalities
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officer and the National Treasury, may with the concurrence of the National Treasury, determine that an allocation in terms of this Act or portion of such an allocation be transferred to the category C municipality, within whose area of jurisdiction the category B municipality is located, or to the relevant province, for the purposes of the proper administration of the allocation.
Transfers made in error
36. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error is regarded as not legally due to that province, municipality or public entity, as the case may be.
(2) A transfer contemplated in subsection (1), must be recovered, without delay, by the responsible transferring national officer.
(3) Despite subsection (2), the National Treasury may instruct that the recovery contemplated in subsection (2) be effected by set-off against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule.
Allocations not listed in Schedules
37. (1) An allocation not listed in the Schedules referred to in sections 7 and 8 may only be made in terms of section 6(3).
(2) The National Treasury must publish the allocations and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality.
Allocations in emergency situations
38. (1) Despite anything to the contrary contained in this Act or any other law, to defray expenditure of an exceptional nature which cannot, without serious prejudice to the public interest, be postponed to a future appropriation of funds—
(a) the Minister may, in accordance with section 16 of the Public Finance Management Act and subject to conditions, make an allocation to a province or municipality from the National Revenue Fund; and
(b) the MEC for Finance in a province may, in accordance with section 25 of the Public Finance Management Act and subject to conditions, make an allocation to a municipality from the Provincial Fund.
(2) The relevant treasury must publish any allocation and the conditions subject to which the allocations were made, if any, in the Gazette.
Implementation of changes to power or function of municipality
39. Despite anything to the contrary contained in any law, the effective date of any changes to the powers and functions of a municipality effected in terms of section 84(3) or 85 of the Municipal Structures Act that impacts on the allocations made under this Act take effect at the commencement of the Division of Revenue Act for the next financial year only.
Preparations for next financial year and 2008/09 municipal financial year
40. (1) (a) The receiving officer of an Infrastructure Grant to Provinces must, by 31 July 2007, submit detailed infrastructure plans in a format determined by the National Treasury, to the provincial treasury.
(b) The infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2009/10 financial year as set out in column B of Schedule 4.
(c) The provincial treasury must— (i) review the infrastructure plans of all receiving officers and submit the
integrated plans to the National Treasury by 31 August 2007, together with the provincial budget submission;
(ii) ensure that the infrastructure budgets of the receiving departments include allocation for project design and initiation of procurement for projects to be implemented in 2009/10, and that infrastructure budgets are aligned with cash flow requirements of the planned projects in a given year; and
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(iii) ensure that the infrastructure budgets of the receiving departments make adequate provision for operations and maintenance associated with newly constructed or upgraded infrastructure.
(2) (a) The transferring national officer of a conditional allocation must, by 9 November 2007 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 of the allocation criteria of an existing conditional allocation from the financial year to the next financial year must be agreed with the National Treasury prior to the submission of the allocations and draft frameworks referred to in paragraph (a)(ii) and (iii).
(c) (i) The final allocations referred to in paragraph (a)(i) and (ii) must be submitted to the National Treasury by 7 December 2007 for presentation to the Budget Council and Cabinet.
(ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2007, the National Treasury may make recommenda- tions on appropriate allocations, taking into consideration the envisaged allocations for the next financial year, to the Budget Council and Cabinet.
(3) The National Treasury may, in preparation for the next financial year, instruct departments and municipalities to submit to it such plans and information for any conditional allocation as it may determine at specified times prior to the start of the next financial year.
Expenditure prior to commencement of Division of Revenue Act, 2008
41. Despite sections 3(2), 7(2) and 8(2), if the annual Division of Revenue Act for the next financial year has not commenced before or on 1 April 2008, the National Treasury may, determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of sections 3(1), 7(1) and 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund.
CHAPTER 6
GENERAL
Allocations by public entities to provinces or municipalities
42. The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation, must disclose in its financial statements, the purpose and amount of each such grant, sponsorship or donation received.
Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations
43. (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 of the Republic of South Africa, 1996, 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).
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Unauthorised and irregular expenditure
44. (1) The following transfers constitute unauthorised expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be, where relevant:
(a) A transfer prohibited in terms of section 24(2) of this Act; or (b) a transfer by a transferring national officer to a bank account of a province or
municipality that is not the primary bank account, or, in respect of provinces, a corporation for public deposits account.
(2) Any transfer made or spending of an allocation in contravention of this Act constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act.
Financial misconduct
45. (1) Despite anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act constitutes financial misconduct.
(2) Section 84 of the Public Finance Management Act and section 171(4) of the Municipal Finance Management Act apply in respect of financial misconduct in terms of subsection (1).
Delegations and assignments
46. (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.
Exemptions
47. (1) The National Treasury may, on written application by a transferring national or provincial officer, exempt such officer in writing from complying with a provision of this Act.
(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
48. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; and (b) any ancillary or incidental administrative or procedural matter that it is
necessary to prescribe for the proper implementation or administration of this Act.
Repeal of laws
49. (1) Subject to subsection (2), the Division of Revenue Act, 2006 (Act No. 2 of 2006), is hereby repealed.
(2) The repeal of the Division of Revenue Act, 2006, does not affect any duty or obligation set out in that Act, the execution of which is still outstanding.
Short title and commencement
50. This Act is called the Division of Revenue Act, 2007, and takes effect on 1 April 2007 or the date of publication thereof by the President in the Gazette, whichever is the later date.
44 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
5
10
15
20
25
30
35
40
45
50
SCHEDULE 1
Column A Column B
Forward Estimates
2008/09 2009/10 R'000 R'000 R'000
National1,2 341 926 238 376 949 606 405 072 704 Provincial 171 271 393 193 473 825 215 784 312 Local 20 675 620 23 774 767 29 444 144 TOTAL 533 873 251 594 198 198 650 301 160 1. National share includes conditional allocations to provincial and local spheres, debt service cost 1. and the contingency reserve. 2. The direct charges for the provincial equitable share are netted out.
SCHEDULE 2
Column A Column B
Forward Estimates
2008/09 2009/10 R'000 R'000 R'000
Eastern Cape 27 073 802 30 585 482 34 113 897 Free State 10 745 189 12 137 283 13 536 283 Gauteng 28 217 485 31 878 070 35 556 007 KwaZulu-Natal 37 067 018 41 870 497 46 697 600 Limpopo 22 339 538 25 237 308 28 148 861 Mpumalanga 14 140 126 15 972 436 17 813 772 Northern Cape 4 597 686 5 194 044 5 793 243 North West 11 972 842 13 524 310 15 083 422 Western Cape 15 117 707 17 074 395 19 041 227 TOTAL 171 271 393 193 473 825 215 784 312
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 2007/08 Allocation
Spheres of Government 2007/08 Allocation
46 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
R'000 R'000 R'000 EASTERN CAPE
A Nelson Mandela 573 411 658 377 814 909
B EC101 Camdeboo 14 102 16 340 21 103 B EC102 Blue Crane Route 15 061 17 439 22 493 B EC103 Ikwezi 5 694 6 569 8 420 B EC104 Makana 26 379 30 565 39 476 B EC105 Ndlambe 21 800 25 262 32 636 B EC106 Sundays River Valley 12 393 14 328 18 433 B EC107 Baviaans 5 905 6 818 8 753 B EC108 Kouga 19 213 22 326 28 982 B EC109 Koukamma 10 845 12 567 16 233 C DC10 Cacadu District Municipality 48 719 55 024 60 963 Total: Cacadu Municipalities 180 112 207 240 257 492
B EC121 Mbhashe 37 585 43 368 55 610 B EC122 Mnquma 53 919 62 283 80 013 B EC123 Great Kei 11 354 13 112 16 837 B EC124 Amahlathi 32 636 37 692 48 407 B EC125 Buffalo City 252 125 293 317 381 450 B EC126 Ngqushwa 22 215 25 644 32 907 B EC127 Nkonkobe 34 154 39 445 50 661 B EC128 Nxuba 7 700 8 899 11 441 C DC12 Amatole District Municipality 283 953 324 418 384 209 Total: Amatole Municipalities 735 639 848 178 1 061 535
B EC131 Inxuba Yethemba 15 372 17 806 22 983 B EC132 Tsolwana 9 068 10 442 13 342 B EC133 Inkwanca 6 480 7 476 9 584 B EC134 Lukhanji 40 858 47 233 60 761 B EC135 Intsika Yethu 33 276 38 350 49 071 B EC136 Emalahleni 24 535 28 292 36 236 B EC137 Engcobo 22 662 26 149 33 528 B EC138 Sakhisizwe 12 891 14 900 19 161 C DC13 Chris Hani District Municipality 145 668 167 430 211 780 Total: Chris Hani Municipalities 310 810 358 079 456 446
B EC141 Elundini 24 351 28 080 35 968 B EC142 Senqu 31 230 36 087 46 385 B EC143 Maletswai 8 366 9 675 12 453 B EC144 Gariep 9 109 10 539 13 576 C DC14 Ukhahlamba District Municipality 65 346 75 331 94 784 Total: Ukhahlamba Municipalities 138 403 159 713 203 166
B EC151 Mbizana 36 538 42 116 53 903 B EC152 Ntabankulu 20 427 23 538 30 108 B EC153 Qaukeni 35 629 41 095 52 654 B EC154 Port St. Johns 21 719 25 028 32 017 B EC155 Nyandeni 42 290 48 821 62 652 B EC156 Mhlontlo 32 538 37 557 48 183 B EC157 King Sabata Dalindyebo 60 441 70 156 90 885 C DC15 O.R. Tambo District Municipality 210 420 242 790 305 360 Total: O.R Tambo Municipalities 460 003 531 099 675 763
B EC05b2 Umzimvubu 50 978 39 643 50 839 B EC05b3 Matatiele 34 706 40 067 51 386 C DC44 Alfred Nzo District Municipality 66 255 74 452 93 841 Total: Alfred Nzo Municipalities 151 939 154 162 196 066
Total: Eastern Cape Municipalities 2 550 317 2 916 848 3 665 377
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
48 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
FREE STATE
B FS161 Letsemeng 19 514 22 612 29 204 B FS162 Kopanong 34 947 40 502 52 326 B FS163 Mohokare 19 789 22 911 29 545 C DC16 Xhariep District Municipality 7 734 8 708 10 424 Total: Xhariep Municipalities 81 984 94 733 121 499
B FS171 Naledi 14 444 16 721 21 562 B FS172 Mangaung 236 571 275 885 360 222 B FS173 Mantsopa 26 048 30 173 38 948 C DC17 Motheo District Municipality 106 909 120 655 138 959 Total: Motheo Municipalities 383 972 443 435 559 691
B FS181 Masilonyana 31 887 36 939 47 685 B FS182 Tokologo 16 610 19 228 24 791 B FS183 Tswelopele 23 560 27 283 35 199 B FS184 Matjhabeng 174 279 202 810 263 842 B FS185 Nala 54 072 62 645 80 883 C DC18 Lejweleputswa District Municipality 63 679 71 988 79 519 Total: Lejweleputswa Municipalities 364 087 420 894 531 920
B FS191 Setsoto 64 635 74 878 96 665 B FS192 Dihlabeng 51 249 59 395 76 731 B FS193 Nketoana 30 143 34 902 45 018 B FS194 Maluti-a-Phofung 129 419 150 144 194 322 B FS195 Phumelela 21 391 24 764 31 931 C DC19 Thabo Mofutsanyana District Municipality 38 448 43 607 49 244 Total: Thabo Mofutsanyana Municipalities 335 285 387 691 493 911
B FS201 Moqhaka 64 906 75 256 97 291 B FS203 Ngwathe 61 188 70 866 91 442 B FS204 Metsimaholo 38 891 45 331 59 143 B FS205 Mafube 29 900 34 623 44 665 C DC20 Fezile Dabi District Municipality 89 872 101 359 114 089 Total: Fezile Dabi Municipalities 284 757 327 435 406 629
Total: Free State Municipalities 1 450 085 1 674 187 2 113 650
50 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
GAUTENG
A Ekurhuleni 1 396 748 1 610 592 1 993 397 A City of Johannesburg 2 579 342 2 957 189 3 603 759 A City of Tshwane 1 101 416 1 264 591 1 474 114
B GT02b1 Nokeng tsa Taemane 13 753 16 020 20 885 B GT02b2 Kungwini 34 072 39 661 51 647 C DC46 Metsweding District Municipality 17 750 20 049 22 333 Total: Metsweding Municipalities 65 575 75 731 94 865
B GT421 Emfuleni 237 309 276 775 361 436 B GT422 Midvaal 18 907 22 073 28 892 B GT423 Lesedi 23 740 27 565 35 726 C DC42 Sedibeng District Municipality 161 815 182 447 197 910 Total: Sedibeng Municipalities 441 771 508 860 623 965
B GT481 Mogale City 81 598 95 659 126 043 B GT482 Randfontein 36 765 42 835 55 860 B GT483 Westonaria 36 392 42 393 55 296 C DC48 West Rand District Municipality 106 113 119 743 139 304 Total: West Rand Municipalities 260 868 300 631 376 503
Total: Gauteng Municipalities 5 845 721 6 717 592 8 166 603
52 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
KWAZULU-NATAL
A eThekwini 1 339 261 1 544 835 1 923 874
B KZ211 Vulamehlo 11 867 13 680 17 511 B KZ212 Umdoni 10 145 11 732 15 104 B KZ213 Umzumbe 29 295 33 783 43 272 B KZ214 uMuziwabantu 14 615 16 876 21 665 B KZ215 Ezinqolweni 8 651 9 987 12 816 B KZ216 Hibiscus Coast 34 761 40 447 52 626 C DC21 Ugu District Municipality 106 874 122 963 152 683 Total: Ugu Municipalities 216 209 249 467 315 677
B KZ221 uMshwathi 19 353 22 356 28 720 B KZ222 uMngeni 13 646 15 879 20 677 B KZ223 Mpofana 7 869 9 113 11 759 B KZ224 Impendle 7 806 8 997 11 516 B KZ225 Msunduzi 142 899 166 588 217 418 B KZ226 Mkhambathini 9 793 11 298 14 485 B KZ227 Richmond 10 243 11 827 15 184 C DC22 uMgungundlovu District Municipality 158 256 180 165 210 256 Total: uMgungundlovu Municipalities 369 865 426 223 530 015
B KZ232 Emnambithi/Ladysmith 40 115 46 447 59 908 B KZ233 Indaka 20 993 24 238 31 111 B KZ234 Umtshezi 10 816 12 518 16 137 B KZ235 Okhahlamba 21 191 24 472 31 424 B KZ236 Imbabazane 22 563 26 047 33 423 C DC23 Uthukela District Municipality 104 886 120 688 150 657 Total:Uthukela Municipalities 220 565 254 410 322 660
B KZ241 Endumeni 9 944 11 539 14 944 B KZ242 Nquthu 22 949 26 484 33 967 B KZ244 Msinga 22 683 26 128 33 401 B KZ245 Umvoti 14 442 16 682 21 431 C DC24 Umzinyathi District Municipality 69 183 79 768 99 905 Total: Umzinyathi Municipalities 139 201 160 602 203 647
B KZ252 Newcastle 110 311 128 157 166 253 B KZ253 eMadlangeni 4 714 5 422 6 915 B KZ254 Dannhauser 16 521 19 060 24 432 C DC25 Amajuba District Municipality 48 135 54 806 63 490 Total: Amajuba Municipalities 179 681 207 444 261 090
B KZ261 eDumbe 12 647 14 614 18 787 B KZ262 uPhongolo 20 694 23 919 30 760 B KZ263 Abaqulusi 27 463 31 723 40 752 B KZ265 Nongoma 23 849 27 496 35 208 B KZ266 Ulundi 27 295 31 468 40 289 C DC26 Zululand District Municipality 103 479 119 279 150 341 Total: Zululand Municipalities 215 427 248 499 316 137
54 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
B KZ271 Umhlabuyalingana 17 519 20 185 25 814 B KZ272 Jozini 23 710 27 329 34 976 B KZ273 The Big Five False Bay 4 817 5 536 7 048 B KZ274 Hlabisa 19 091 21 953 27 980 B KZ275 Mtubatuba 5 832 6 736 8 653 C DC27 Umkhanyakude District Municipality 68 404 78 824 99 969 Total: Umkhanyakude Municipalities 139 375 160 563 204 440
B KZ281 Mbonambi 14 916 17 182 21 967 B KZ282 uMhlathuze 72 008 83 820 109 146 B KZ283 Ntambanana 7 056 8 111 10 333 B KZ284 Umlalazi 28 117 32 415 41 501 B KZ285 Mthonjaneni 8 757 10 114 12 992 B KZ286 Nkandla 16 877 19 433 24 828 C DC28 uThungulu District Municipality 153 073 173 698 209 452 Total: uThungulu Municipalities 300 805 344 774 430 218
B KZ291 Mandeni 23 331 26 965 34 670 B KZ292 KwaDukuza 25 955 30 372 39 896 B KZ293 Ndwedwe 21 004 24 206 30 972 B KZ294 Maphumulo 16 237 18 720 23 969 C DC29 iLembe District Municipality 98 959 113 621 138 752 Total: iLembe Municipalities 185 486 213 884 268 259
B KZ5a1 Ingwe 16 933 19 534 25 037 B KZ5a2 Kwa Sani 4 320 4 976 6 361 B KZ5a4 Greater Kokstad 17 482 20 282 26 253 B KZ5a5 Ubuhlebezwe 17 112 19 732 25 273 B KZ5a6 Umzimkhulu 28 407 32 791 42 073 C DC43 Sisonke District Municipality 80 959 93 369 117 565 Total: Sisonke Municipalities 165 213 190 684 242 561
Total: KwaZulu-Natal Municipalities 3 471 087 4 001 386 5 018 577
56 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
LIMPOPO B NP03a2 Makhuduthamaga 50 469 58 263 74 768 B NP03a3 Fetakgomo 15 946 18 358 23 448 B NP03a4 Greater Marble Hall 24 339 28 123 36 145 B NP03a5 Elias Motsoaledi 46 699 53 926 69 235 B NP03a6 Greater Tubatse 44 875 51 807 66 488 C DC47 Greater Sekhukhune District Municipality 143 375 165 177 208 089 Total: Greater Sekhukhune District Municipalities 325 703 375 653 478 173
B NP331 Greater Giyani 46 913 54 169 69 538 B NP332 Greater Letaba 46 980 54 281 69 757 B NP333 Greater Tzaneen 71 241 82 710 107 183 B NP334 Ba-Phalaborwa 22 229 25 715 33 125 B NP335 Maruleng 18 560 21 415 27 456 C DC33 Mopani District Municipality 190 465 219 392 276 954 Total: Mopani Municipalities 396 389 457 682 584 014
B NP341 Musina 11 143 12 915 16 684 B NP342 Mutale 14 390 16 579 21 200 B NP343 Thulamela 93 347 108 307 140 206 B NP344 Makhado 85 167 98 847 128 034 C DC34 Vhembe District Municipality 191 707 221 303 279 121 Total: Vhembe Municipalities 395 753 457 950 585 245
B NP351 Blouberg 28 488 32 885 42 197 B NP352 Aganang 26 402 30 433 38 951 B NP353 Molemole 26 636 30 773 39 542 B NP354 Polokwane 147 400 171 243 222 189 B NP355 Lepelle-Nkumpi 44 070 50 893 65 353 C DC35 Capricorn District Municipality 176 435 201 040 246 829 Total: Capricorn Municipalities 449 430 517 267 655 062
B NP361 Thabazimbi 21 420 24 873 32 248 B NP362 Lephalale 34 567 40 045 51 704 B NP364 Mookgopong 8 881 10 294 13 303 B NP365 Modimolle 21 552 25 006 32 366 B NP366 Bela Bela 17 490 20 268 26 181 B NP367 Mogalakwena 92 560 107 385 138 991 C DC36 Waterberg District Municipality 56 784 64 121 75 173 Total: Waterberg Municipalities 253 254 291 993 369 966
Total: Limpopo Municipalities 1 820 529 2 100 545 2 672 460
58 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
MPUMALANGA
B MP301 Albert Luthuli 57 774 66 828 86 056 B MP302 Msukaligwa 40 381 46 788 60 419 B MP303 Mkhondo 35 689 41 302 53 226 B MP304 Pixley Ka Seme 32 319 37 406 48 216 B MP305 Lekwa 30 458 35 319 45 672 B MP306 Dipaleseng 17 235 19 943 25 694 B MP307 Govan Mbeki 77 275 90 116 117 691 C DC30 Gert Sibande District Municipality 171 638 193 499 222 552 Total: Gert Sibande Municipalities 462 770 531 201 659 525
B MP311 Delmas 19 797 22 942 29 635 B MP312 Emalahleni 71 058 83 075 108 969 B MP313 Steve Tshwete 36 445 42 519 55 569 B MP314 Emakhazeni 13 727 15 888 20 481 B MP315 Thembisile 82 389 95 324 122 798 B MP316 Dr JS Moroka 86 330 99 810 128 416 C DC31 Nkangala District Municipality 215 577 242 974 264 254 Total: Nkangala Municipalities 525 323 602 532 730 122
B MP321 Thaba Chweu 28 505 33 064 42 785 B MP322 Mbombela 117 864 137 040 178 055 B MP323 Umjindi 17 573 20 395 26 412 B MP324 Nkomazi 94 488 109 623 141 885 B MP325 Bushbuckridge 161 651 187 190 241 443 C DC32 Ehlanzeni District Municipality 112 707 127 378 146 297 Total: Ehlanzeni Municipalities 532 787 614 690 776 878
Total: Mpumalanga Municipalities 1 520 880 1 748 423 2 166 525
60 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
NORTHERN CAPE
B NC451 Moshaweng 23 078 26 650 34 212 B NC452 Ga-Segonyana 23 412 27 084 34 885 B NC453 Gammagara 7 786 9 039 11 711 C DC45 Kgalagadi District Municipality 31 443 35 304 41 828 Total: Kgalagadi Municipalities 85 718 98 076 122 636
B NC061 Richtersveld 4 587 5 293 6 786 B NC062 Nama Khoi 12 982 15 036 19 409 B NC064 Kamiesberg 4 623 5 323 6 806 B NC065 Hantam 7 588 8 775 11 296 B NC066 Karoo Hoogland 4 996 5 751 7 341 B NC067 Khai-Ma 4 700 5 411 6 910 C DC6 Namakwa District Municipality 20 728 23 386 26 281 Total: Namakwa Municipalities 60 205 68 975 84 830
B NC071 Ubuntu 6 826 7 886 10 135 B NC072 Umsobomvu 11 507 13 304 17 115 B NC073 Emthanjeni 13 749 15 907 20 489 B NC074 Kareeberg 4 492 5 181 6 638 B NC075 Renosterberg 5 580 6 423 8 201 B NC076 Thembelihle 5 278 6 083 7 786 B NC077 Siyathemba 7 542 8 719 11 215 B NC078 Siyancuma 12 434 14 400 18 580 C DC7 Karoo District Municipality 16 973 19 190 21 658 Total: Karoo Municipalities 84 381 97 092 121 817
B NC081 Mier 3 361 3 861 4 911 B NC082 !Kai! Garib 16 676 19 366 25 111 B NC083 //Khara Hais 20 368 23 644 30 634 B NC084 !Kheis 5 776 6 656 8 516 B NC085 Tsantsabane 9 584 10 278 13 215 B NC086 Kgatelopele 5 516 6 382 8 226
DC8 Siyanda District Municipality 29 998 33 919 37 900 Total: Siyanda Municipalities 91 279 104 106 128 513
B NC091 Sol Plaatje 60 738 70 834 92 502 B NC092 Dikgatlong 16 792 19 418 24 992 B NC093 Magareng 11 010 12 728 16 374 B NC094 Phokwane 24 142 27 973 36 126 C DC9 Frances Baard District Municipality 53 083 59 891 65 806 Total: Frances Baard Municipalities 165 765 190 845 235 800
Total: Northern Cape Municipalities 487 348 559 095 693 597
62 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
NORTH WEST
B NW371 Moretele 55 568 64 211 82 537 B NW372 Madibeng 103 200 119 941 155 708 B NW373 Rustenburg 97 332 113 623 148 585 B NW374 Kgetlengrivier 15 675 18 153 23 422 B NW375 Moses Kotane 85 308 98 713 127 193 C DC37 Bojanala Platinum District Municipality 162 197 183 016 204 464 Total: Bojanala Platinum Municipalities 519 280 597 656 741 909
B NW381 Ratlou 23 090 26 657 34 209 B NW382 Tswaing 22 539 26 051 33 499 B NW383 Mafikeng 44 315 51 514 66 908 B NW384 Ditsobotla 28 342 32 785 42 217 B NW385 Ramotshere Moiloa 28 236 32 616 41 899 C DC38 Central District Municipality 179 723 205 998 248 939 Total: Central Municipalities 326 245 375 620 467 672
B NW391 Kagisano 20 124 23 225 29 794 B NW392 Naledi 12 785 14 803 19 091 B NW393 Mamusa 11 496 13 294 17 109 B NW394 Greater Taung 34 416 39 692 50 852 B NW395 Molopo 4 223 4 842 6 141 B NW396 Lekwa-Teemane 10 249 11 865 15 297 C DC39 Bophirima District Municipality 87 057 100 281 125 424 Total: Bophirima Municipalities 180 350 208 003 263 706
B NW401 Ventersdorp 17 057 19 744 25 455 B NW402 Potchefstroom 34 003 39 717 52 001 B NW403 City of Matlosana 135 346 157 729 205 671 B NW404 Maquassi Hills 28 497 33 011 42 612 B NW405 Merafong City 65 298 76 619 101 209 C DC40 Southern District Municipality 107 264 117 974 135 501 Total: Southern Municipalities 387 465 444 794 562 449
Total: North West Municipalities 1 413 340 1 626 074 2 035 736
64 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SCHEDULE 3
National Financial Year Column A Column B
Forward Estimates
2008/09 2009/10
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
Number Municipality 2007/08Allocation
WESTERN CAPE
A City of Cape Town 1 451 247 1 667 284 1 979 219
B WC011 Matzikama 12 687 14 769 19 234 B WC012 Cederberg 10 522 12 198 15 770 B WC013 Bergrivier 8 964 10 428 13 568 B WC014 Saldanha Bay 14 513 16 962 22 238 B WC015 Swartland 10 641 12 447 16 347 C DC1 West Coast District Municipality 50 455 56 978 62 479 Total: West Coast Municipalities 107 782 123 783 149 636
B WC022 Witzenberg 17 643 20 496 26 584 B WC023 Drakenstein 29 109 34 312 45 621 B WC024 Stellenbosch 17 276 20 475 27 536 B WC025 Breede Valley 26 082 30 543 40 155 B WC026 Breede River Winelands 20 085 23 331 30 260 C DC2 Cape Winelands District Municipality 145 785 164 343 183 220 Total: Cape Winelands Municipalities 255 979 293 499 353 376
B WC031 Theewaterskloof 20 720 24 104 31 341 B WC032 Overstrand 15 446 18 001 23 493 B WC033 Cape Agulhas 6 899 8 007 10 377 B WC034 Swellendam 7 765 8 990 11 598 C DC3 Overberg District Municipality 28 785 32 471 35 771 Total: Overberg Municipalities 79 614 91 573 112 580
B WC041 Kannaland 7 718 8 920 11 469 B WC042 Hessequa 11 249 13 048 16 886 B WC043 Mossel Bay 17 056 19 869 25 908 B WC044 George 29 693 34 837 45 970 B WC045 Oudtshoorn 17 205 19 960 25 834 B WC047 Bitou 9 916 11 521 14 956 B WC048 Knysna 13 331 15 513 20 186 C DC4 Eden District Municipality 87 717 98 929 115 442 Total: Eden Municipalities 193 886 222 597 276 650
B WC051 Laingsburg 3 535 4 060 5 163 B WC052 Prince Albert 3 954 4 546 5 793 B WC053 Beaufort West 11 162 12 915 16 639 C DC5 Central Karoo District Municipality 9 155 10 360 12 564 Total: Central Karoo Municipalities 27 805 31 881 40 160
Total: Western Cape Municipalities 2 116 314 2 430 617 2 911 619
National Total 20 675 620 23 774 767 29 444 144
66 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
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th er
n C
ap e
2 8
55 5
2
9 92
6
3 2
92 3
N
or th
W es
t 5
3 09
1
5 5
63 9
6
1 20
1
W es
te rn
C ap
e 3
3 42
6
3 5
03 0
3
8 54
6
T O
T A
L 4
15 0
00 4
34 9
18
4 78
4 10
H
ea lth
Ea st
er n
C ap
e 1
33 9
44 1
40 6
41
1 51
3 62
(V
ot e
15 )
Fr ee
S ta
te 9
7 14
3 1
02 0
00
1 10
7 55
G
au te
ng 5
81 7
41
6 10
8 28
6
14 8
12
K w
aZ ul
u- N
at al
2 01
9 92
2
12 0
92
2 22
4 25
Li
m po
po 7
6 03
2
7 9
83 4
8
8 75
9
M pu
m al
an ga
5 7
08 1
5
9 93
5
7 1
83 9
N
or th
er n
C ap
e 4
3 12
2
4 5
27 8
5
8 30
4
N or
th W
es t
6 5
69 2
6
8 97
7
7 8
60 8
W
es te
rn C
ap e
3 39
4 42
3
56 4
14
3 62
9 35
T
O T
A L
1 59
6 18
9 1
67 5
99 9
1
7 59
7 99
Ea
st er
n C
ap e
4 28
9 12
4
62 5
59
5 01
7 96
Fr
ee S
ta te
4 80
9 45
5
36 3
52
5 85
7 36
G
au te
ng 1
9 59
3 99
2
1 61
5 29
2
2 90
0 54
K
w aZ
ul u-
N at
al 7
89 5
78
8 79
1 02
9
49 4
11
Li m
po po
7 9
64 9
1
04 8
50
1 17
1 47
M
pu m
al an
ga 5
4 99
5
6 6
14 5
8
0 52
6
N or
th er
n C
ap e
1 10
7 75
1
21 3
74
1 30
6 60
N
or th
W es
t 8
1 40
9
9 4
11 4
1
03 8
34
W es
te rn
C ap
e 1
3 35
5 44
1
4 56
2 41
1
5 27
2 15
T
O T
A L
5 32
1 20
6 5
88 2
26 6
6
2 86
3 79

N at
io na
lly a
ss ig
ne d
fu nc
tio n
to
pr ov
in ce
s
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
T yp
e of
a llo
ca tio
n 20
07 /0
8 A
llo ca
tio n
Pr ov
in ce
(b ) N
at io
na l T
er tia
ry S
er vi
ce s G
ra nt
To fu
nd p
ro vi
nc es
to p
la n,
m od
er ni
se ,
ra tio
na lis
e an
d tra
ns fo
rm th
e te
rti ar
y ho
sp ita
l s er
vi ce
d el
iv er
y pl
at fo
rm in
li ne
w
ith n
at io
na l p
ol ic
y ob
je ct
iv es
.
N at
io na
lly a
ss ig
ne d
fu nc
tio n
to
pr ov
in ce
s
C om
pr eh
en si
ve A
gr ic
ul tu
ra l S
up po
rt Pr
og ra
m m
e G
ra nt
To e
xp an
d th
e pr
ov is
io n
of a
gr ic
ul tu
ra l
su pp
or t s
er vi
ce s,
an d
pr om
ot e
an d
fa ci
lit at
e ag
ric ul
tu ra
l d ev
el op
m en
t.
G en
er al
c on
di tio
na l a
llo ca
tio n
to
pr ov
in ce
s
(a ) H
ea lth
P ro
fe ss
io ns
T ra
in in
g an
d D
ev el
op m
en t G
ra nt
To su
pp or
t t he
tr ai
ni ng
a nd
d ev
el op
m en
t o f
he al
th p
ro fe
ss io
na ls
.
68 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 4
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
T O
S U
PP L
E M
E N
T T
H E
F U
N D
IN G
O F
PR O
G R
A M
M E
S O
R F
U N
C T
IO N
S FU
N D
E D
F R
O M
P R
O V
IN C
IA L
B U
D G
E T
S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
Pu rp
os e
T yp
e of
a llo
ca tio
n 20
07 /0
8 A
llo ca
tio n
Pr ov
in ce
Ea st
er n
C ap
e 1
1 23
3 43
1
2 49
4 77
1
4 59
3 44
Fr
ee S
ta te
5 09
9 78
5
67 4
48
6 62
7 58
(V
ot e
8) G
au te
ng 5
24 2
38 5
79 7
21
6 77
0 93
K
w aZ
ul u-
N at
al 1
2 98
7 92
1
4 40
9 67
1
6 82
9 97
Li
m po
po 9
18 4
70
1 0
22 6
84
1 1
94 4
58
M pu
m al
an ga
5 19
9 29
5
77 1
96
6 74
1 45
N
or th
er n
C ap
e 3
51 3
18
3 90
6 00
4
56 2
07
N or
th W
es t
5 06
1 13
5
62 2
08
6 56
6 39
W
es te
rn C
ap e
4 11
8 44
4
56 4
06
5 33
0 66
T
O T
A L
6 16
4 02
5 6
84 6
70 7
7
9 96
7 07

N at
io na
l T
re as
ur y
In fr
as tru
ct ur
e G
ra nt
to P
ro vi
nc es
To fu
nd th
e co
ns tru
ct io
n, m
ai nt
en an
ce ,
up gr
ad in
g an
d re
ha bi
lit at
io n
of n
ew a
nd
ex is
tin g
in fr
as tru
ct ur
e in
e du
ca tio
n, ro
ad s,
he al
th a
nd a
gr ic
ul tu
re .
G en
er al
c on
di tio
na l a
llo ca
tio n
to
pr ov
in ce
s
70 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 4
A L
L O
C A
T IO
N S
T O
M U
N IC
IP A
L IT
IE S
T O
S U
PP L
E M
E N
T T
H E
F U
N D
IN G
O F
FU N
C T
IO N
S FU
N D
E D
F R
O M
M U
N IC
IP A
L B
U D
G E
T S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
7 5
48 5
64
8 0
53 0
90
9 1
30 2
30
(V ot
e 5)
T O
T A
L 7
54 8
56 4
8 05
3 09
0
9 1
30 2
30
20 07
/0 8
A llo
ca tio
n V
ot e
N am
e of
a llo
ca tio
n
Pr ov
in ci
al a
nd
L oc
al G
ov er
nm en
t
Pu rp
os e
To su
pp le
m en
t c ap
ita l f
in an
ce fo
r b as
ic m
un ic
ip al
in fr
as tru
ct ur
e fo
r p oo
r h ou
se ho
ld s,
m ic
ro
en te
rp ris
es a
nd so
ci al
in st
itu tio
ns .
M un
ic ip
al In
fr as
tru ct
ur e
G ra
nt (M
IG )
72 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00 A
gr ic
ul tu
re Ea
st er
n C
ap e
7 0
10 7
3 45
8
2 27
(V
ot e
24 )
Fr ee
S ta
te 3
2 70
3 4
28
4 1
13
G au
te ng
3 2
70 3
4 28
3
5 99
K
w aZ
ul u-
N at
al 7
0 10
7
3 45
8
2 27
Li
m po
po 7
9 43
8
3 25
7
7 13
M
pu m
al an
ga 4
2 05
4
4 07
4
6 27
N
or th
er n
C ap
e 6
0 75
6
3 66
5
6 56
N
or th
W es
t 4
6 72
4
8 97
6
1 70
W
es te
rn C
ap e
3 2
70
3 4
28
3 0
85
T O
T A
L 4
6 72
5 4
8 96
9
5 1
41 7
A
rt s a
nd C
ul tu
re Ea
st er
n C
ap e
2 2
68 0
4 2
58 8
5
8 71
6
(V ot
e 13
) Fr
ee S
ta te
1 6
47 0
3 0
92 7
4
2 63
9
G au
te ng
1 8
81 0
3 5
32 1
4
8 69
7
K w
aZ ul
u- N
at al
1 3
95 0
2
6 19
5
3 6
11 5
Li
m po
po 2
2 86
0
4 2
92 6
5
9 18
2
M pu
m al
an ga
2 2
86 0
4
2 92
6
5 9
18 2
N
or th
er n
C ap
e 2
4 03
0
4 5
12 3
6
2 21
1
N or
th W
es t
2 1
60 0
4
0 56
0
5 5
92 0
W
es te
rn C
ap e
1 6
74 0
3
1 43
4
4 3
33 8
T
O T
A L
1 80
0 00
3 38
0 00
4
66 0
00
E du
ca tio
n Ea
st er
n C
ap e
7 8
81 5
1 15
7 88
-
(V
ot e
14 )
Fr ee
S ta
te 3
6 00
0 5
2 20
0
-
G au
te ng
1 40
5 09
1 67
5 63
-




K
w aZ
ul u-
N at
al 1
15 4
53
1 63
3 71
-




Li
m po
po 6
7 44
3
1 11
9 18
-




M
pu m
al an
ga 4
0 05
5
3 7
59 1
-




N
or th
er n
C ap
e 8
0 00
7
6 20
-




N
or th
W es
t 2
8 72
5
6 1
64 4
-




W
es te
rn C
ap e
8 0
00 0
7
7 30
5
-




T O
T A
L 5
95 0
00 7
95 0
00
-




C om
m un
ity L
ib ra
ry S
er vi
ce s G
ra nt
(a ) F
ur th
er E
du ca
tio n
an d
Tr ai
ni ng
C ol
le ge
Se
ct or
R ec
ap ita
lis at
io n
G ra
nt
To e
na bl
e co
m m
un iti
es to
g ai
n ac
ce ss
to k
no w
le dg
e an
d in
fo rm
at io
n th
at w
ill im
pr ov
e th
ei r s
oc ia
l, ec
on om
ic a
nd
po lit
ic al
si tu
at io
n.
C on
di tio
na l a
llo ca
tio n
V ot
e N
am e
of a
llo ca
tio n
C on
di tio
na l a
llo ca
tio n
C on
di tio
na l a
llo ca
tio n
La nd
C ar
e Pr
og ra
m m
e G
ra nt
: P ov
er ty
R
el ie
f a nd
In fr
as tru
ct ur
e D
ev el
op m
en t
To o
pt im
is e
pr od
uc tiv
ity a
nd su
st ai
na bl
e us
e of
n at
ur al
re so
ur ce
s t o
en su
re g
re at
er
pr od
uc tiv
ity , f
oo d
se cu
rit y,
jo b
cr ea
tio n
an d
be tte
r q ua
lit y
of li
fe fo
r a ll.
20 07
/0 8
A llo
ca tio
n Pr
ov in
ce Pu
rp os
e T
yp e
of a
llo ca
tio n
To re
ca pi
ta lis
e th
e pu
bl ic
F ur
th er
Ed
uc at
io n
an d
Tr ai
ni ng
c ol
le ge
s t o
in cr
ea se
th
e nu
m be
r o f s
tu de
nt s e
nr ol
le d
in h
ig h
pr io
rit y
sk ill
s v oc
at io
na l p
ro gr
am m
es th
at
le ad
to h
ig he
r e du
ca tio
n or
e m
pl oy
m en
t b y
pr ov
id in
g th
e es
se nt
ia l i
nf ra
st ru
ct ur
e,
eq ui
pm en
t, le
ar ni
ng m
at er
ia l a
nd h
um an
re
so ur
ce s.
74 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
20 07
/0 8
A llo
ca tio
n Pr
ov in
ce Pu
rp os
e T
yp e
of a
llo ca
tio n
E du
ca tio
n Ea
st er
n C
ap e
2 6
79 7
2 8
54 2
3
0 16
8
(V ot
e 14
) Fr
ee S
ta te
9 2
17 9
8 00
1
0 34
1
G au
te ng
2 2
41 6
2
3 88
6
2 5
25 3
K
w aZ
ul u-
N at
al 3
5 29
2
3 7
61 0
3
9 76
5
Li m
po po
2 3
00 5
2
4 49
5
2 5
88 2
M
pu m
al an
ga 1
3 01
0
1 3
84 8
1
4 62
6
N or
th er
n C
ap e
3 4
54
3 6
48
3 8
28
N or
th W
es t
1 1
49 3
1
2 22
9
1 2
91 2
W
es te
rn C
ap e
1 3
01 1
1
3 84
7
1 4
62 6
T
O T
A L
1 57
6 95
1 67
9 05
1
77 4
01
Ea st
er n
C ap
e 2
37 8
85
2 55
5 37
2
73 1
68
Fr ee
S ta
te 6
8 02
3
7 3
07 0
7
8 11
2
G au
te ng
1 14
5 74
1
23 0
75
1 31
5 68
K
w aZ
ul u-
N at
al 2
60 0
06
2 79
2 99
2
98 5
70
Li m
po po
1 92
6 94
2
06 9
92
2 21
2 75
M
pu m
al an
ga 1
06 6
04
1 14
5 14
1
22 4
16
N or
th er
n C
ap e
3 4
50 7
3
7 06
7
3 9
62 5
N
or th
W es
t 8
7 91
6
9 4
43 9
1
00 9
56
W es
te rn
C ap
e 5
0 72
9
5 4
49 4
5
8 25
3
T O
T A
L 1
15 2
93 8
1 23
8 48
7
1 3
23 9
43
H ea
lth Ea
st er
n C
ap e
2 33
2 04
2 64
5 63
3
14 9
72
(V ot
e 15
) Fr
ee S
ta te
1 53
6 46
1 65
9 38
1
79 2
13
G au
te ng
3 99
6 04
4
79 5
02
6 02
8 85
K
w aZ
ul u-
N at
al 4
66 9
22
5 57
6 96
6
96 1
79
Li m
po po
1 89
9 30
2
05 1
24
2 21
5 34
M
pu m
al an
ga 1
21 1
90
1 33
1 62
1
53 6
68
N or
th er
n C
ap e
7 4
09 1
8
0 01
9
8 6
42 0
N
or th
W es
t 1
56 4
29
1 81
1 68
2
20 7
01
W es
te rn
C ap
e 1
50 5
59
1 68
2 51
2
00 6
14
T O
T A
L 1
94 5
57 5
2 23
5 42
3
2 6
76 1
86
(b ) H
IV a
nd A
id s (
Li fe
S ki
lls E
du ca
tio n)
G
ra nt
(a ) C
om pr
eh en
si ve
H IV
a nd
A id
s G ra
nt C
on di
tio na
l a llo
ca tio
n To
e na
bl e
th e
he al
th se
ct or
to d
ev el
op a
n ef
fe ct
iv e
re sp
on se
to th
e H
IV a
nd A
id s
ep id
em ic
a nd
o th
er m
at te
rs .
C on
di tio
na l a
llo ca
tio n
To c
on tri
bu te
to e
nh an
ce d
le ar
ni ng
c ap
ac ity
th
ro ug
h sc
ho ol
fe ed
in g.
(c ) N
at io
na l S
ch oo
l N ut
rit io
n Pr
og ra
m m
e G
ra nt
To c
oo rd
in at
e an
d su
pp or
t t he
st ru
ct ur
ed
in te
gr at
io n
of li
fe sk
ill s a
nd H
IV a
nd A
id s
pr og
ra m
m es
a cr
os s a
ll le
ar ni
ng a
re as
in th
e sc
ho ol
c ur
ric ul
um .
C on
di tio
na l a
llo ca
tio n
76 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
20 07
/0 8
A llo
ca tio
n Pr
ov in
ce Pu
rp os
e T
yp e
of a
llo ca
tio n
H ea
lth Ea
st er
n C
ap e
6 8
13 5
5 8
12 9
5
2 49
9
(V ot
e 15
) Fr
ee S
ta te
3 0
42 2
3 1
19 8
2
8 17
7
G au
te ng
8 3
74 9
7
7 47
2
6 9
96 9
K
w aZ
ul u-
N at
al 1
50 8
09
1 27
7 57
1
15 3
83
Li m
po po
3 9
19 5
3
3 45
7
3 0
21 7
M
pu m
al an
ga 5
2 62
8
4 2
00 3
3
7 93
5
N or
th er
n C
ap e
2 4
18 5
1
9 16
9
1 7
31 3
N
or th
W es
t 2
2 83
5
2 2
15 8
2
0 01
2
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te rn
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e 7
9 42
5
5 5
53 5
5
0 15
7
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T A
L 5
51 3
83 4
66 8
78
4 21
6 62
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st er
n C
ap e
2 46
7 50
2
28 9
66
1 89
9 85
Fr
ee S
ta te
9 0
41 9
1
41 9
79
1 59
9 87
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au te
ng 5
03 2
84
4 28
5 45
7
16 2
67
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01 7
93
3 04
2 39
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m po
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48 1
72
2 16
1 25
1
03 7
54
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m al
an ga
1 07
8 43
2
36 3
77
2 87
6 29
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or th
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72 9
66
2 19
9 68
2
77 9
78
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th W
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1 76
9 66
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31 9
66
2 14
9 83
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es te
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ap e
1 91
7 96
3
76 9
44
3 26
9 74
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O T
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1 90
6 62
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28 2
66 3
2
5 81
7 96
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ou si
ng Ea
st er
n C
ap e
1 05
2 55
4 1
25 1
01 8
1
4 81
5 67
(V
ot e
27 )
Fr ee
S ta
te 6
53 2
93 7
72 4
10
8 92
7 68
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au te
ng 2
1 97
2 23
2
5 79
9 74
2
9 59
4 88
K
w aZ
ul u-
N at
al 1
3 10
5 55
1
5 75
5 86
1
8 53
9 16
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m po
po 6
51 7
05
7 83
2 47
9
21 2
97
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m al
an ga
5 26
2 86
6
29 2
10
7 36
0 22
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or th
er n
C ap
e 1
30 9
76
1 61
3 12
1
94 5
72
N or
th W
es t
7 66
8 06
8
96 1
01
1 0
22 4
94
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te rn
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e 9
48 5
48
1 2
03 9
84
1 4
68 6
99
T O
T A
L 8
23 7
94 6
9 85
2 84
2
1 1
53 0
82 3

C on
di tio
na l a
llo ca
tio n
In te
gr at
ed H
ou si
ng a
nd H
um an
S et
tle m
en t
D ev
el op
m en
t G ra
nt
(c ) H
os pi
ta l R
ev ita
lis at
io n
G ra
nt
(b ) F
or en
si c
Pa th
ol og
y Se
rv ic
es G
ra nt
To p
ro vi
de fo
r t he
fa ci
lit at
io n
of a
su
st ai
na bl
e ho
us in
g de
ve lo
pm en
t p ro
ce ss
by
la yi
ng d
ow n
ge ne
ra l p
rin ci
pl es
ap
pl ic
ab le
to h
ou si
ng d
ev el
op m
en t i
n al
l sp
he re
s o f g
ov er
nm en
t.
To c
on tin
ue th
e de
ve lo
pm en
t a nd
p ro
vi si
on
of a
c om
pr eh
en si
ve F
or en
si c
Pa th
ol og
y Se
rv ic
e fo
llo w
in g
th e
sh ift
o f t
hi s f
un ct
io n
to th
e he
al th
se ct
or fr
om th
e So
ut h
A fr
ic an
Po
lic e
Se rv
ic e
in a
ll pr
ov in
ce s.
C on
di tio
na l a
llo ca
tio n
To p
ro vi
de fu
nd in
g to
e na
bl e
pr ov
in ce
s t o
pl an
, m an
ag e,
m od
er ni
se , r
at io
na lis
e an
d tra
ns fo
rm th
e in
fr as
tru ct
ur e,
h ea
lth
te ch
no lo
gy , m
on ito
rin g
an d
ev al
ua tio
n of
ho
sp ita
ls a
nd to
tr an
sf or
m h
os pi
ta l
m an
ag em
en t a
nd im
pr ov
e qu
al ity
o f c
ar e
in
lin e
w ith
n at
io na
l p ol
ic y
ob je
ct iv
es .
C on
di tio
na l a
llo ca
tio n
78 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
20 07
/0 8
A llo
ca tio
n Pr
ov in
ce Pu
rp os
e T
yp e
of a
llo ca
tio n
Ea st
er n
C ap
e 2
8 36
9
4 3
66 2
6
1 39
7
Fr ee
S ta
te 1
5 20
6
2 1
53 4
2
8 60
6
G au
te ng
2 8
09 1
4
3 47
4
6 1
99 5
(V
ot e
18 )
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aZ ul
u- N
at al
3 7
27 6
5 7
52 5
8
1 77
1
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po po
2 3
74 4
3
6 54
9
5 1
25 4
M
pu m
al an
ga 1
5 95
4
2 3
10 1
3
2 30
5
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th er
n C
ap e
9 5
14
1 2
56 6
1
5 59
7
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th W
es t
1 6
90 0
2
4 11
0
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96 8
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es te
rn C
ap e
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94 6
2
7 47
9
3 7
35 7
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O T
A L
1 94
0 00
2 90
0 00
4
02 2
50
T ra
ns po
rt G
au te
ng 3
02 9
41 1
3 26
5 99
3
2 5
07 2
11
(V ot
e 33
)
T O
T A
L 3
02 9
41 1
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5 99
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2 5
07 2
11
G au
tra in
R ap
id R
ai l L
in k
G ra
nt
M as
s S po
rt an
d R
ec re
at io
n Pa
rti ci
pa tio
n Pr
og ra
m m
e G
ra nt
C on
di tio
na l a
llo ca
tio n
N at
io na
l g ov
er nm
en t c
on tri
bu tio
n to
th e
G au
te ng
P ro
vi nc
ia l G
ov er
nm en
t f or
th e
co ns
tru ct
io n
of th
e G
au tra
in R
ap id
R ai
l ne
tw or
k.
To p
ro m
ot e
sp or
t a nd
re cr
ea tio
n ac
tiv iti
es
in c
om m
un iti
es a
nd sc
ho ol
s t hr
ou gh
m as
s pa
rti ci
pa tio
n an
d cl
ub d
ev el
op m
en t.
C on
di tio
na l a
llo ca
tio n
Sp or
t a nd
R
ec re
at io
n So
ut h
A fr
ic a
80 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
: F U
R T
H E
R E
D U
C A
T IO
N A
N D
T R
A IN
IN G
C O
L L
E G
E S
E C
T O
R R
E C
A PI
T A
L IS
A T
IO N
G R
A N
T
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
E du
ca tio
n B
uf fa
lo C
ity
1 5
00 0
1 4
88 0
-




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e 14
) E
C ap
e M
id la
nd s
1 1
00 0
1 7
49 0
-




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la C
ol le
ge 9
0 00
1
8 83
0
-




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e C
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1
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6
-




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g H
in ts
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g Sa
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7 0
00
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ve da
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0
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T O
T A
L 7
8 81
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15 7
88 -





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ot he
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tra l J
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ur g
1 8
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2 0
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1 7
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5 70
0
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be ng
1 4
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0
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h W
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2 7
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7
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T O
T A
L 1
40 5
09 1
67 5
63 -





Ea st
er n
C ap
e
Fr ee
S ta
te
G au
te ng
V ot
e N
am e
of a
llo ca
tio n
20 07
/0 8
A llo
ca tio
n Fu
rt he
r E
du ca
tio n
an d
T ra
in in
g C
ol le
ge s
Pr ov
in ce
Fu rth
er E
du ca
tio n
an d
Tr ai
ni ng
C ol
le ge
Se
ct or
R ec
ap ita
lis at
io n
G ra
nt
82 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
: F U
R T
H E
R E
D U
C A
T IO
N A
N D
T R
A IN
IN G
C O
L L
E G
E S
E C
T O
R R
E C
A PI
T A
L IS
A T
IO N
G R
A N
T
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
20 07
/0 8
A llo
ca tio
n Fu
rt he
r E
du ca
tio n
an d
T ra
in in
g C
ol le
ge s
Pr ov
in ce
E du
ca tio
n C
oa st
al C
ol le
ge 1
9 00
0 1
8 00
0 -




(V
ot e
14 )
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ge ni
C ol
le ge
1 1
00 0
2 0
71 5
-




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id i C
ol le
ge 1
5 45
3
2 1
05 6
-




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aj ub
a C
ol le
ge 1
7 00
0
1 6
10 0
-




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na m
bi th
i C ol
le ge
6 0
00
1 3
53 0
-




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th as
ha na
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le ge
1 0
00 0
1
8 18
0
-




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w in
i C ol
le ge
9 0
00
1 3
40 0
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m fo
lo zi
C ol
le ge
1 8
00 0
2
1 00
0
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gu ng
un dl
ov u
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le ge
1 0
00 0
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0
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T O
T A
L 1
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53 1
63 3
71 -





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ric or
n C
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6 00
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65 0
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ph al
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le ge
8 0
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80
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49 0
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op an
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35 0
1
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1
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1
9 95
0
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V he
m be
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2 0
00
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95
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er be
rg C
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11 9
18 -





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1 0
05 5
1
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1 1
00 0
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5 19
0
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ol le
ge 1
9 00
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1 1
90 0
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T O
T A
L 4
0 05
5 3
7 59
1 -





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al C
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0 00
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rb an
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3 0
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20
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T O
T A
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20 -





N or
th er
n C
ap e
K w
aZ ul
u- N
at al
M pu
m al
an ga
Li m
po po
Fu rth
er E
du ca
tio n
an d
Tr ai
ni ng
C ol
le ge
Se
ct or
R ec
ap ita
lis at
io n
G ra
nt
84 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
: F U
R T
H E
R E
D U
C A
T IO
N A
N D
T R
A IN
IN G
C O
L L
E G
E S
E C
T O
R R
E C
A PI
T A
L IS
A T
IO N
G R
A N
T
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
V ot
e N
am e
of a
llo ca
tio n
20 07
/0 8
A llo
ca tio
n Fu
rt he
r E
du ca
tio n
an d
T ra
in in
g C
ol le
ge s
Pr ov
in ce
E du
ca tio
n O
rb it
C ol
le ge
2 9
18 2
0 15
7 -




(V
ot e
14 )
Ta le
ts o
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le ge
1 0
00 0
1 4
67 0
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el el
a C
ol le
ge 1
5 80
7
2 6
81 7
-





T O
T A
L 2
8 72
5 6
1 64
4 -





B ol
an d
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le ge
1 2
00 0
1
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0
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le ge
1 7
00 0
6
4 25
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1 4
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0
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k C
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6 00
0
9 8
50
-




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1 3
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t C oa
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0
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5 -





N or
th W
es t
W es
te rn
C ap
e
Fu rth
er E
du ca
tio n
an d
Tr ai
ni ng
C ol
le ge
Se
ct or
R ec
ap ita
lis at
io n
G ra
nt
86 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 5
: M A
SS S
PO R
T A
N D
R E
C R
E A
T IO
N P
A R
T IC
IP A
T IO
N P
R O
G R
A M
M E
G R
A N
T Co lu
m n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00 Ea
st er
n C
ap e
2 0
00
3 0
00
9 0
00
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S ta
te 1
0 00
3
0 00
6
0 00
G
au te
ng 1
0 00
3
0 00
9
0 00
(V
ot e
18 )
K w
aZ ul
u- N
at al
2 0
00 3
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9
0 00
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m po
po 1
0 00
3
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pu m
al an
ga 1
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3
0 00
7
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or th
er n
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or th
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t 1
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3
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6
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2 0
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st er
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2
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w aZ
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1
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O T
A L
9 0
01 0
1 19
2 20
1
70 7
66
20 07
/0 8
A llo
ca tio
n Pr
ov in
ce Pu
rp os
e T
yp e
of a
llo ca
tio n
V ot
e N
am e
of a
llo ca
tio n
Pr om
ot io
n of
m as
s p ar
tic ip
at io
n w
ith in
sc
ho ol
s t hr
ou gh
a n
um be
r o f s
el ec
te d
sp or
t an
d re
cr ea
tio n
ac tiv
iti es
, e m
po w
er m
en t o
f sc
ho ol
s t o
m an
ag e
th es
e ac
tiv iti
es in
co
nj un
ct io
n w
ith st
ak eh
ol de
rs .
C on
di tio
na l a
llo ca
tio n
Sp or
t a nd
R
ec re
at io
n So
ut h
A fr
ic a
C on
di tio
na l a
llo ca
tio n
C om
m un
ity M
as s P
ar tic
ip at
io n
Pr og
ra m
m e
(S iy
ad la
la )
C lu
b D
ev el
op m
en t P
ro gr
am m
e
Sc ho
ol S
po rt
M as
s P ar
tic ip
at io
n Pr
og ra
m m
e
C on
di tio
na l a
llo ca
tio n
Pr om
ot io
n of
m as
s p ar
tic ip
at io
n w
ith in
co
m m
un iti
es th
ro ug
h a
nu m
be r o
f s el
ec te
d sp
or t a
nd re
cr ea
tio n
ac tiv
iti es
, em
po w
er m
en t o
f c om
m un
iti es
to m
an ag
e th
es e
ac tiv
iti es
in c
on ju
nc tio
n w
ith
st ak
eh ol
de rs
.
Pr om
ot io
n of
m as
s p ar
tic ip
at io
n in
p rio
rit y
sp or
t s pe
ci fic
c od
es in
c lu
b de
ve lo
pm en
t pr
og ra
m m
es th
ro ug
h th
e de
ve lo
pm en
t o f
st ra
te gi
ca lly
se le
ct ed
n um
be r p
rio rit
y sp
or t
sp ec
ifi c
co de
s p er
p ro
vi nc
e, a
nd th
e em
po w
er m
en t o
f c lu
b su
pp or
t s ta
ff to
m
an ag
e an
d im
pl em
en t t
he c
lu b
de ve
lo pm
en t p
ro gr
am m
es .
88 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 6
SP E
C IF
IC P
U R
PO SE
A L
L O
C A
T IO
N S
T O
M U
N IC
IP A
L IT
IE S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
R E
C U
R R
E N
T G
R A
N T
S
2 00
0 00
2
00 0
00
2 00
0 00

(V ot
e 5)
1 45
2 50
1
50 0
00
1 99
9 90
(V
ot e
8)
3 50
0 00
-




-





5 50
0 00
6
00 0
00
4 62
0 00
(V
ot e
34 )
T O
T A
L 1
24 5
25 0
9 50
0 00
8
61 9
90
IN FR
A ST
R U
C T
U R
E G
R A
N T
S
4 67
8 27
5
95 6
37
8 97
0 08
(V
ot e
29 )
5 00
0 00
1
5 00
0 00
1
6 50
0 00
(V
ot e
8)
T ra
ns po
rt (V
ot e
33 )
1 17
4 00
0 3
17 0
00 0
2
3 25
0 00

2 7
00 0
00
3 8
00 0
00
1 3
00 0
00
(V ot
e 18
)
T O
T A
L 4
84 1
82 7
9 06
5 63
7
6 1
72 0
08
To su
bs id
is e
w at
er sc
he m
es o
w ne
d an
d/ or
o pe
ra te
d by
th e
de pa
rtm en
t o r b
y ot
he r a
ge nc
ie s o
n be
ha lf
of th
e de
pa rtm
en t a
nd tr
an sf
er th
es e
to lo
ca l g
ov er
nm en
t. W
at er
A ff
ai rs
an
d Fo
re st
ry
To a
ss is
t m un
ic ip
al iti
es in
b ui
ld in
g in
-h ou
se c
ap ac
ity to
p er
fo rm
th ei
r f un
ct io
ns a
nd st
ab ili
se
in st
itu tio
na l a
nd g
ov er
na nc
e sy
st em
s. M
un ic
ip al
S ys
te m
s I m
pr ov
em en
t G ra
nt
(b ) L
oc al
G ov
er nm
en t R
es tru
ct ur
in g
G ra
nt To
su pp
or t m
un ic
ip al
re st
ru ct
ur in
g in
iti at
iv es
o f l
ar ge
m un
ic ip
al iti
es .
20 07
/0 8
A llo
ca tio
n V
ot e
N am
e of
a llo
ca tio
n
(a ) L
oc al
G ov
er nm
en t F
in an
ci al
M
an ag
em en
t G ra
nt To
p ro
m ot
e an
d su
pp or
t r ef
or m
s i n
fin an
ci al
m an
ag em
en t b
y bu
ild in
g th
e ca
pa ci
ty in
m un
ic ip
al iti
es to
im
pl em
en t t
he M
un ic
ip al
F in
an ce
M an
ag em
en t A
ct .
N at
io na
l T
re as
ur y
Pr ov
in ci
al a
nd
L oc
al G
ov er
nm en
t
Pu rp
os e
W at
er S
er vi
ce s O
pe ra
tin g
an d
Tr an
sf er
Su
bs id
y (A
ug m
en ta
tio n
to th
e W
at er
Tr
ad in
g A
cc ou
nt ) G
ra nt
M in
er al
s a nd
E
ne rg
y N
at io
na l E
le ct
rif ic
at io
n Pr
og ra
m m
e (M
un ic
ip al
) G ra
nt To
im pl
em en
t t he
P ro
gr am
m e
by p
ro vi
di ng
c ap
ita l s
ub si
di es
to m
un ic
ip al
iti es
to a
dd re
ss th
e el
ec tri
fic at
io n
ba ck
lo g
of p
er m
an en
tly o
cc up
ie d
re si
de nt
ia l d
w el
lin gs
, t he
in st
al la
tio n
of b
ul k
in fr
as tru
ct ur
e an
d re
ha bi
lit at
io n
an d
re fu
rb is
hm en
t o f e
le ct
ric ity
in fr
as tru
ct ur
e in
o rd
er to
im pr
ov e
qu al
ity o
f s up
pl y.
Pu bl
ic T
ra ns
po rt
In fr
as tru
ct ur
e an
d Sy
st em
s G ra
nt To
p ro
vi de
fo r a
cc el
er at
ed p
la nn
in g,
e st
ab lis
hm en
t, co
ns tru
ct io
n an
d im
pr ov
em en
t o f n
ew a
nd
ex is
tin g
pu bl
ic tr
an sp
or t a
nd n
on -m
ot or
is ed
tr an
sp or
t i nf
ra st
ru ct
ur e
an d
sy st
em s.
N ei
gh bo
ur ho
od D
ev el
op m
en t P
ar tn
er sh
ip
G ra
nt To
p ro
vi de
m un
ic ip
al iti
es w
ith te
ch ni
ca l a
ss is
ta nc
e to
d ev
el op
a pp
ro pr
ia te
p ro
je ct
p ro
po sa
ls fo
r pr
op er
ty d
ev el
op m
en ts
in to
w ns
hi ps
a nd
n ew
re si
de nt
ia l n
ei gh
bo ur
ho od
s t ha
t i nc
lu de
th e
co ns
tru ct
io n
or u
pg ra
di ng
o f c
om m
un ity
fa ci
lit ie
s, an
d w
he re
a pp
ro pr
ia te
, a ttr
ac t p
riv at
e se
ct or
fu nd
in g
an d
in pu
t.
N at
io na
l T
re as
ur y
Sp or
t a nd
R
ec re
at io
n SA
20 10
F IF
A W
or ld
C up
S ta
di um
s D
ev el
op m
en t G
ra nt
To fu
nd th
e de
si gn
a nd
c on
st ru
ct io
n of
n ew
d es
ig na
te d
st ad
iu m
s o r t
he d
es ig
n an
d up
gr ad
in g
of
de si
gn at
ed e
xi st
in g
st ad
iu m
s a nd
su pp
or tin
g bu
lk se
rv ic
es in
fr as
tru ct
ur e
in th
e W
or ld
C up
H os
t C iti
es .
90 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007
SC H
E D
U L
E 7
A L
L O
C A
T IO
N S-
IN -K
IN D
T O
M U
N IC
IP A
L IT
IE S
FO R
D E
SI G
N A
T E
D S
PE C
IA L
P R
O G
R A
M M
E S
C ol
um n
A C
ol um
n B
Fo rw
ar d
E st
im at
es
20 08
/0 9
20 09
/1 0
R '0
00 R
'0 00
R '0
00
5 3
40 7
5
0 00
0
-




(V ot
e 8)
9 73
0 83
1
1 50
7 58
1
4 20
7 70
(V
ot e
29 )
4 5
00 0
9
0 00
0
1 50
0 00

4 90
0 25
5
30 5
07
3 93
0 00
(V
ot e
34 )
3 00
0 00
4
50 0
00
6 50
0 00

1 05
0 00
2
10 0
00
3 50
0 00

T O
T A
L 1
96 6
51 5
2 48
1 26
5
2 9
63 7
70
To p
ro m
ot e
an d
su pp
or t r
ef or
m s i
n fin
an ci
al m
an ag
em en
t b y
bu ild
in g
th e
ca pa
ci ty
in m
un ic
ip al
iti es
to
im pl
em en
t t he
M un
ic ip
al F
in an
ce M
an ag
em en
t A ct
. Lo
ca l G
ov er
nm en
t F in
an ci
al M
an ag
em en
t G
ra nt
N at
io na
l T
re as
ur y
20 07
/0 8
A llo
ca tio
n V
ot e
N am
e of
a llo
ca tio
n Pu
rp os
e
(a ) W
at er
S er
vi ce
s O pe
ra tin
g an
d Tr
an sf
er
Su bs
id y
(A ug
m en
ta tio
n to
th e
W at
er
Tr ad
in g
A cc
ou nt
) G ra
nt
To su
bs id
is e
w at
er sc
he m
es o
w ne
d an
d/ or
o pe
ra te
d by
th e
de pa
rtm en
t o r b
y ot
he r a
ge nc
ie s o
n be
ha lf
of th
e de
pa rtm
en t a
nd tr
an sf
er th
es e
to lo
ca l g
ov er
nm en
t. W
at er
A ff
ai rs
an
d Fo
re st
ry
M in
er al
s a nd
E
ne rg
y (a
) N at
io na
l E le
ct rif
ic at
io n
Pr og
ra m
m e
(E sk
om ) G
ra nt
To im
pl em
en t t
he In
te gr
at ed
N at
io na
l E le
ct rif
ic at
io n
Pr og
ra m
m e
(I N
EP ) b
y pr
ov id
in g
ca pi
ta l
su bs
id ie
s t o
Es ko
m to
a dd
re ss
th e
el ec
tri fic
at io
n ba
ck lo
g of
p er
m an
en tly
o cc
up ie
d re
si de
nt ia
l dw
el lin
gs , t
he in
st al
la tio
n of
b ul
k in
fr as
tru ct
ur e
an d
re ha
bi lit
at io
n of
e le
ct rif
ic at
io n
in fr
as tru
ct ur
e.
(b ) B
ac kl
og s i
n th
e El
ec tri
fic at
io n
of
C lin
ic s a
nd S
ch oo
ls G
ra nt
To im
pl em
en t t
he P
ro gr
am m
e (I
N EP
) b y
pr ov
id in
g ca
pi ta
l s ub
si di
es to
E sk
om in
o rd
er to
a dd
re ss
th e
el ec
tri fic
at io
n ba
ck lo
g of
sc ho
ol s a
nd c
lin ic
s.
(c ) B
ac kl
og s i
n W
at er
a nd
S an
ita tio
n at
C
lin ic
s a nd
S ch
oo ls
G ra
nt To
e ra
di ca
te th
e w
at er
su pp
ly a
nd sa
ni ta
tio n
ba ck
lo g
of a
ll cl
in ic
s b y
20 08
a nd
th at
o f a
ll sc
ho ol
s b y
20 09
.
(b ) B
ul k
In fr
as tru
ct ur
e G
ra nt
To d
ev el
op re
gi on
al b
ul k
in fr
as tru
ct ur
e fo
r w at
er su
pp ly
to su
pp le
m en
t w at
er tr
ea tm
en t w
or ks
a t
re so
ur ce
d ev
el op
m en
t a nd
li nk
su ch
w at
er re
so ur
ce d
ev el
op m
en t w
ith th
e lo
ca l b
ul k
an d
lo ca
l di
st rib
ut io
n ne
tw or
ks o
n a
re gi
on al
b as
is c
ut tin
g ac
ro ss
se ve
ra l l
oc al
m un
ic ip
al b
ou nd
ar ie
s. In
th e
ca se
of
sa ni
ta tio
n to
su pp
le m
en t r
eg io
na l b
ul k
co lle
ct io
n as
w el
l a s r
eg io
na l w
as te
w at
er tr
ea tm
en t w
or ks
.
92 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007
Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007