Division of Revenue Act [No. 1 of 2005]


Government Gazette
REPUBLIC OF SOUTH AFRICA

Vol. 478 Cape Town 1 April 2005 No. 27443
THE PRESIDENCY No. 291 1 April 2005
It is hereby notified that the President has assented to the following Act, which is hereby published for general information:–
No. 1 of 2005: Division of Revenue Act, 2005.

ACT To provide for the equitable division of revenue anticipated to be raised nationally among the national, provincial and local spheres of government for the 2005/06 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 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 anticipated to be raised nationally among spheres of government
4. Equitable division of provincial share among provinces
2 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
————————— (English text signed by the President.)
(Assented to 30 March 2005.) —————————
5
10
5. Equitable division of local government share among municipalities 6. Shortfalls and excess revenue
CHAPTER 3
OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1
General
7. Other allocations to provinces 8. Other allocations to municipalities 9. Allocations to public entities for provision of municipal service or function 10. Allocations by public entities to municipalities 11. Allocations not listed in Schedules
Part 2
Matters related to Schedule 4 allocations
12. General 13. Provincial Infrastructure allocation 14. Municipal Infrastructure allocation
Part 3
Matters related to Schedules 5 and 6 allocations
15. Social Assistance Transfers and Social Assistance Administration conditional allocations
16. Municipal capacity building allocations 17. Integrated Housing and Human Settlement Development allocation
Part 4
Specific matters related to Schedule 7 allocations
18. Water Services Operating and Transfer Subsidy allocation
CHAPTER 4
DUTIES OF ACCOUNTING OFFICERS AND TREASURIES
19. Duties of transferring national officer in respect of Schedule 4 allocation 20. Duties of transferring national officer in respect of Schedule 5, 6 and 7
allocation 21. Duties of receiving officer in respect of Schedule 4 allocation 22. Duties of receiving officer in respect of Schedule 5, 6 and 7 allocation 23. Duties of transferring provincial officer 24. Category C municipal budgets and allocations in terms of this Act 25. Duties of provincial accounting officers and treasuries 26. Duties relating to co-operative governance in respect of concurrent functions 27. Annual financial statements and annual reports for 2005/06
CHAPTER 5
DUTIES OF NATIONAL TREASURY, POWERS OF AUDITOR-GENERAL AND MATTERS RELATING TO INTERNAL AUDIT UNITS
28. Duties of National Treasury 29. Power of Auditor-General 30. Matters relating to internal audit units
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 3
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
CHAPTER 6
GENERAL
31. Spending in terms of purpose and subject to conditions 32. Amendment of payment schedule 33. Withholding of allocation 34. Stopping of allocation 35. Re-allocation after stopping of allocation 36. Non-committed Schedule 5 or 6 allocation 37. Preparations for next budget year 38. Unauthorised and irregular expenditure 39. Financial misconduct 40. Transfers to low capacity municipalities 41. Transfers made in error 42. Liability for costs incurred in violation of principles of co-operative
governance and intergovernmental relations 43. Delegations and assignments 44. Exemptions 45. Regulations 46. Repeal of laws 47. Short title and commencement
CHAPTER 1
INTERPRETATION AND OBJECTS OF ACT
Interpretation
1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question and—
‘‘budget year’’ means the financial year commencing on 1 April 2005 and ending on 31 March 2006; ‘‘category A, B or C municipality’’ has the meaning assigned to each category in terms of the Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation of Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘framework’’ means the conditions and other information in respect of an allocation published by the National Treasury in terms of section 28; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘municipal financial year’’ means the financial year of a municipality commenc- ing on 1 July and ending on 30 June; ‘‘next financial year’’ means the financial year commencing on 1 April 2006 and ending on 31 March 2007; ‘‘payment schedule’’ means a schedule, which sets out— (a) the amount of each transfer of an equitable share or any other allocation in
terms of this Act to be transferred to a province or municipality for the financial year;
(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 45; ‘‘primary bank account’’— (a) in relation to a province, means a bank account of the Provincial Revenue
Fund held with a commercial bank which the head of the department in the provincial treasury has certified to the National Treasury, as the bank account into which allocations, other than the equitable share allocation and Social Assistance Transfers and Social Assistance Administration allocations, in terms of this Act must be deposited; and
4 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(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, except for that portion of the Municipal Infrastructure allocation, committed before 30 September 2003 and spent by the transferring national officer directly on behalf of the municipality;
‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 6 allocation to a province or municipality or makes a Schedule 7 allocation on behalf of a municipality; and ‘‘transferring provincial officer’’ means the accounting officer of a provincial department that receives a Schedule 5 or 6 allocation for the purpose of transferring it to a municipality in the relevant province.
(2) Any determination or instruction in terms of this Act must be in writing. (3) Section 35 of the Public Finance Management Act, section 3 of the Financial and
Fiscal Commission Act, 1997 (Act No. 99 of 1997) and sections 9 and 10 of the Municipal Systems Act do not apply in respect of any powers and functions assigned in terms of this Act to a province or municipality.
Objects of Act
2. The objects of this Act are to— (a) provide for the equitable division of revenue anticipated to be raised
nationally among the three spheres of government; (b) promote co-operative governance and intergovernmental relations on budget-
ary matters; (c) promote better co-ordination between policy, planning, budget preparation
and execution processes; (d) promote predictability and certainty in respect of all allocations to provinces
and municipalities in order that such governments may plan their budgets over a multi-year period;
(e) promote transparency and equity in the resource allocation process; (f) promote accountability by ensuring that all allocations are reflected on the
budgets of receiving provinces and municipalities; and (g) ensure that legal proceedings in respect of division of revenue disputes
between organs of state in the three spheres of government are avoided as far as possible.
CHAPTER 2
EQUITABLE SHARE ALLOCATIONS
Equitable division of revenue anticipated to be raised nationally among spheres of government
3. (1) Revenue anticipated to be raised nationally in respect of the budget year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1.
(2) An envisaged division of revenue anticipated to be raised in respect of the next financial year and the 2007/08 financial year, and which is subject to the provisions of the annual Division of Revenue Act in respect of those financial years, is set out in Column B of Schedule 1.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 5
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(3) Notwithstanding subsection (2), the National Treasury may, in respect of the next financial year and until the commencement of the annual Division of Revenue Act for that financial year, determine that an amount not exceeding 45 per cent of the envisaged division for the next financial year as set out in Column B of Schedule 1, be transferred as a direct charge against the National Revenue Fund to a province or municipality.
Equitable division of provincial share among provinces
4. (1) Each province’s equitable share of the provincial share of revenue anticipated to be raised nationally in respect of the budget year is set out in Column A of Schedule 2.
(2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the next financial year and the 2007/08 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 2.
(3) Subject to section 32, each province’s equitable share allocation contemplated in subsection (1) must be transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury, after consultation with the head of the department in the provincial treasury.
(4) In determining the payment schedule the National Treasury must take account of the monthly spending commitments of provinces, and seek to minimise risk and debt servicing costs for national and provincial government.
(5) (a) Notwithstanding subsection (3), the National Treasury may for cash management purposes relating to the corporation for public deposits account, or when an intervention in terms of section 100 of the Constitution is taking place, on such conditions as it may determine, advance funds to a province in respect of its equitable share contemplated in subsection (1) or a portion of it, which have not yet fallen due for transfer in accordance with the payment schedule referred to in subsection (3).
(b) Any advances must be set-off against transfers to the province, which would otherwise become due in terms of that payment schedule.
Equitable division of local government share among municipalities
5. (1) Each municipality’s share of local government’s equitable share of revenue anticipated to be raised nationally in respect of the budget year, is set out in Column A of Schedule 3.
(2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the next financial year and the 2007/08 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 3.
(3) Each municipality’s equitable share contemplated in subsection (1) must be transferred to the primary bank account of the municipality in quarterly transfers before the end of May, August, December and March in the budget year, in accordance with a payment schedule determined by the National Treasury.
(4) Notwithstanding subsection (3), when an intervention in terms of section 139 of the Constitution is taking place in a municipality, the National Treasury may, on such conditions as it may determine, approve a request or direct that the equitable share contemplated in subsection (1), or a portion of it, be—
(a) advanced to a municipality in terms of a financial recovery plan prepared in terms of section 141 of the Municipal Finance Management Act, in respect of any portion which has not yet fallen due for transfer in accordance with the payment schedule referred to in subsection (3), and
(b) transferred to a municipality via the province in terms of section 226(3) of the Constitution, if the municipality is unable or unwilling to implement its financial recovery plan imposed in terms of section 141 of the Municipal Finance Management Act.
(5) Any advances in terms of subsection (4)(a) must be set-off against transfers to the municipality, which would otherwise become due in terms of subsection (3).
Shortfalls and excess revenue
6. (1) If actual revenue raised nationally in respect of the budget year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall.
6 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(2) If actual revenue raised nationally in respect of the budget year exceeds the anticipated revenue set out in Schedule 1, the excess accrues to the national government, to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, and in addition to its share in column A of Schedule 1.
(3) The national government may appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to—
(a) national departments or votes; (b) provinces or municipalities, as a conditional or an unconditional allocation.
CHAPTER 3
OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1
General
Other allocations to provinces
7. (1) Other allocations to provinces in respect of the budget year from the national government’s share of revenue anticipated to be raised nationally are set out in Column A of the following Schedules:
(a) Schedule 4A specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; and
(b) Schedule 5 specifying specific-purpose allocations to provinces. (2) An envisaged division of other allocations to provinces from the national
government’s share of revenue anticipated to be raised nationally, for the next financial year and the 2007/08 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1).
(3) Notwithstanding subsection (2), the National Treasury may, in respect of the next financial year and until the commencement of the Division of Revenue Act for that financial year, determine that an amount not exceeding 45 per cent of the envisaged division of an allocation for the next financial year, as set out in Column B of the Schedules, be transferred to a province as a direct charge against the National Revenue Fund.
Other allocations to municipalities
8. (1) Other allocations to local government in respect of the budget year from the national government’s share of revenue anticipated to be raised nationally are set out in Column A of the following Schedules:
(a) Schedule 4B specifying allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets; and
(b) Schedule 6 specifying specific-purpose allocations to municipalities; and (c) Schedule 7 specifying allocations-in-kind to municipalities for designated
special programmes. (2) An envisaged division of allocations to local government from the national
government’s share of revenue anticipated to be raised nationally for the next financial year and the 2007/08 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1).
(3) The National Treasury must publish in the Gazette required in terms of section 28, the share of each municipality in respect of the local government allocations referred to in subsections (1) and (2).
(4) Notwithstanding subsection (2), the National Treasury may, in respect of the next financial year and until the commencement of the Division of Revenue Act for that financial year, determine that an amount not exceeding 45 per cent of the envisaged division of the allocation for the next financial year, as set out in Column B of the Schedules, be transferred to a municipality as a direct charge against the National Revenue Fund.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 7
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
Allocations to public entities for provision of municipal service or function
9. (1) No public entity may receive funds for the provision of a municipal service or municipal function on behalf of a municipality, or of a bulk resource necessary for the performance of a municipal service, from a national or of provincial organ of state except—
(a) via the municipality responsible for that service or function, unless the National Treasury approves otherwise in respect of municipalities it deems to have low capacity; or
(b) directly, where the public entity when this Act takes effect, provides such a service or function, and it certifies to the National Treasury by 1 May 2005 that it will enter into a written service delivery agreement with the relevant municipality in accordance with subsection (2).
(2) A public entity contemplated in subsection (1)(b), and the relevant municipality must sign a written service delivery agreement no later than—
(a) 30 June 2005, for all category A municipalities; (b) 30 November 2005, for all category B municipalities with budgets exceeding
R1 billion in the 2004/05 municipal financial year; and (c) 30 June 2006, for all other municipalities.
(3) (a) The National Treasury, after consultation with the accounting officer of the national department responsible for local government, may determine the format of a service delivery agreement contemplated in this section.
(b) The service delivery agreement must, in addition to compliance with other legislation prescribing the contents of service delivery agreements, including section 81 of the Municipal Systems Act in respect of municipal services, provide for—
(i) the service authority role of the municipality; (ii) the service provider role of the public entity;
(iii) the principles of co-operative governance as provided for in the Constitution, including the settlement of disputes in accordance with mechanisms and procedures provided for that purpose in legislation;
(iv) the National Treasury to assist in resolving disputes between the parties, including by issuing directives on pricing and service delivery standards in the event of any dispute on these matters; and
(v) any other matter as may be determined by the National Treasury. (4) A municipality is exempted from compliance with Part 2 of Chapter 8 of the
Municipal Systems Act to the extent that Part 2 provides for processes and procedures that a municipality must comply with prior to entering into a service delivery agreement in respect of municipal services contemplated in this section.
(5) A public entity that receives funding directly or via the relevant municipality, in the circumstances contemplated in subsection (1), must within 30 days after the end of each month, report to the relevant municipality, the national or provincial organ of state and the National Treasury on the amount spent on the bulk resource, municipal service or function for which it has received funds, or is entitled to reimbursement from funds transferred to a municipality.
(6) A public entity providing water, electricity or any other prescribed municipal service to residential and commercial users within the area of jurisdiction of a municipality, must inform the relevant municipality and the National Treasury—
(a) by 31 May 2005, of the services provided on behalf of that municipality, including the number of residential and commercial users to whom such services are provided, the total volume of electricity and water supplied to users per month and the free basic services provided;
(b) within 30 days after the end of each month, of— (i) the revenue collected and not collected for that month; and
(ii) any material difficulties experienced in respect of revenue collection including amounts not billed and losses; and
(c) by 31 August of each year, of the services provided on behalf of the municipality for the preceding municipal financial year.
(7) The National Treasury may— (a) instruct the withholding of the transfer or reimbursement of funds to a public
entity if that entity fails to comply with this section; or (b) direct that any portion of the equitable share allocation of the municipality be
transferred to the public entity if the municipality unreasonably delays entering into a service delivery agreement in accordance with subsection (2).
8 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
60
(8) The National Treasury must mediate any dispute between a municipality and a public entity preventing the signing of a service delivery agreement.
Allocations by public entities to municipalities
10. A public entity that provides funds to a province or a municipality as a grant, sponsorship or donation, must—
(a) where any such transfers collectively exceed R500 000 in a financial year, inform the National Treasury of any intended transfer at least 14 days prior to effecting the transfer; and
(b) disclose in its financial statements, the purpose and amount of each transfer to a province or a municipality.
Allocations not listed in Schedules
11. (1) An allocation not listed in the Schedules referred to in sections 7 and 8 may only be made in terms of section 6(3).
(2) The National Treasury must publish the allocations and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality.
Part 2
Matters related to Schedule 4 allocations General
12. (1) The framework for a Schedule 4 allocation must be designed to promote comprehensive outputs for a programme or function funded or partially funded by the allocation, and may not include any condition—
(a) for a national department or any other organ of state, other than the receiving officers, to approve specific projects or budgets; or
(b) requiring a report on spending or projects other than the reports required in terms of section 21 or as approved by the National Treasury.
(2) The National Treasury must approve the payment schedules for all Schedule 4 allocations, submitted to it in accordance with section 19(1)(a).
Provincial Infrastructure allocation
13. (1) The Provincial Infrastructure allocation set out in Schedule 4A supplements the funding of infrastructure programmes funded from provincial budgets to enable provinces to address backlogs in provincial infrastructure.
(2) A province must ensure that its provincial departments responsible for education, health and roads—
(a) are responsible for all capital and maintenance budgets and spending for those functions;
(b) enter into, implement and manage service delivery agreements with provin- cial departments responsible for public works or public entities, where such departments and entities manage or undertake construction or maintenance on their behalf;
(c) participate, together with the provincial department responsible for public works in the Infrastructure Development Improvement Programme facilitated by the National Treasury, unless any such department is exempted from participation by the National Treasury; and
(d) take account of any recommendations on infrastructure made by the Cabinet member responsible for that function in terms of section 26.
(3) A province, in allocating the Provincial Infrastructure allocation— (a) must consider the capacity requirements of a receiving provincial department
to administer an allocation; (b) must take into account the capacity of the receiving provincial department to
spend and manage infrastructure, based on the extent of any or any projected roll-overs in the 2003/04 and 2004/05 financial years; and
(c) may, where a receiving provincial department lacks capacity, with the National Treasury’s approval, designate a percentage of the allocation for acquiring such capacity.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 9
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
Municipal Infrastructure allocation
14. (1) The Municipal Infrastructure allocation set out in Schedule 4B supplements the funding of infrastructure programmes funded from municipal budgets to enable municipalities to address backlogs in municipal infrastructure required for the provision of basic services.
(2) The Municipal Infrastructure allocation— (a) must be transferred, directly to a category A, B or C municipality that has the
executive authority to provide basic municipal service infrastructure, from 1 July 2005, if the municipality is classified as a high or medium capacity municipality by the transferring national officer and the National Treasury; and
(b) may be transferred via the relevant category C municipality to a category B municipality if the category B municipality is classified as a low capacity municipality by the transferring national officer and the National Treasury.
(3) Notwithstanding subsection (2), the transferring national officer, in consultation with the National Treasury, may determine that the Municipal Infrastructure alloca- tion—
(a) be transferred directly to a category B municipality not classified as a high or medium capacity municipality in terms of subsection (2)(a); or
(b) be transferred to the relevant province, in accordance with section 226(3) of the Constitution, if section 40 applies.
(4) A municipality receiving the municipal infrastructure grant must table and approve a three-year capital budget as part of its budget for the 2005/06 financial year in accordance with the Municipal Finance Management Act, unless exempted in terms of that Act.
(5) The transferring national officer may, with the approval of the National Treasury and after consultation with the responsible sector departments, make direct payments to creditors against the Municipal Infrastructure allocation of a municipality for commitments incurred on previous consolidated municipal infrastructure and water capital grants as at 30 September 2003, if the receiving municipality is unable, unwilling or fails to pay for such commitments.
Part 3
Matters related to Schedules 5 and 6 allocations
Social Assistance Transfers and Social Assistance Administration conditional allocations
15. (1) The transferring national officer must, in addition to the duties contemplated in section 20, take appropriate steps to ensure that—
(a) social assistance transfers and administration spending in each province— (i) do not exceed the amounts appropriated for that purpose on provincial
budgets; and (ii) are in accordance with the approved payment schedule for each month of
the year, for each type of social assistance grant included in the Social Assistance Transfers allocation, and administration;
(b) subsection (4) on under and over spending is complied with; (c) legislation, including legislation providing for social assistance, is adhered to;
and (d) reasonable technical, systems and other support necessary to ensure the sound
administration of the Social Assistance Transfers and Social Assistance Administration conditional allocations are provided to provinces’’.
10 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
(2) A receiving officer must, in addition to the duties contemplated in section 22— (a) ensure that the amount budgeted for each type of social assistance grant
included in the Social Assistance Transfers allocation takes into account the indicative allocations for that grant as set out in Schedule 5A;
(b) ensure that administrative processes and procedures comply with all requirements set by the transferring national officer;
(c) ensure that social assistance transfers and administration spending are in accordance with the approved payment schedule for each type of social security grant included in the Social Assistance Transfer allocation, and administration for each month of the year; and
(d) in addition to complying with the reporting requirements set out in section 32 of the Public Finance Management Act, provide such information and reports, within the specified timeframes, to the transferring national officer as he or she may request in the performance of the duties provided for in subsection (1).
(3) (a) The transferring national officer must, after consultation with the National Treasury and receiving officers, not later than seven days after this Act takes effect submit a Social Assistance Transfers and Social Assistance Administration conditional allocations monitoring plan to the National Treasury.
(b) The plan must set out the key performance indicators, financial procedures, internal audit processes, and monitoring and reporting mechanisms of the national and each provincial department to ensure effective and efficient delivery of social assistance.
(4) In the event that the total amount anticipated to be spent on social assistance in a province in this financial year materially exceeds or is less than the appropriated amount or the amount set out in the approved payment schedule for a specific month, the receiving officer must, within 14 days of detecting the anticipated over or under expenditure, submit a report to the transferring national officer and relevant provincial treasury, which report must—
(a) set out the extent of the anticipated over or under expenditure; (b) provide reasons for the anticipated over or under expenditure, including
information on approval processes and number of new beneficiaries; and (c) outline the measures taken to ensure that the anticipated over or under
expenditure is not due to fraudulent or any other irregular practices. (5) Over expenditure attributable to non-compliance with legislative requirements
and poor management procedures must be funded from the Provincial Revenue Fund, unless the National Treasury determines otherwise.
(6) (a) The National Treasury must direct the establishment of a dedicated bank account configuration for the transfer of Social Assistance Transfers and Social Assistance conditional allocations.
(b) Each provincial treasury must ensure that the bank account configuration as directed is in place and operational by 1 April 2005.
(7) The transferring national officer must transfer Social Assistance Transfers and Social Assistance Administration conditional allocations to the dedicated corporation of public deposits account of the province, in accordance with a payment schedule agreed between the transferring national officer and the provincial receiving officer, and approved by the National Treasury.
(8) (a) The transferring national officer may, with the written approval of the National Treasury and after consultation with the affected provinces, reallocate the Social Assistance Transfers and Social Assistance Administration allocations, or a portion of such allocations, from one province to another province.
(b) Any such reallocation must, together with an explanatory memorandum, be published in the Gazette within 30 days of such a reallocation.
(9) Any reallocation by a receiving officer of the indicative allocations for the different types of social security grants included in the Social Assistance Transfers conditional allocation as set out in Schedule 5A, exceeding five per cent must be approved by the transferring national officer, in consultation with the National Treasury, prior to the reallocation.
Municipal capacity building allocations
16. (1) Any transfer of an allocation aimed at developing and improving municipal systems and the capacity of municipalities to perform functions assigned to them, may only be made in terms of a framework determined by the national accounting officer responsible for local government, in consultation with the National Treasury.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 11
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
60
(2) The framework contemplated in subsection (1) must take into account the capacity requirements for implementing the Municipal Systems Act and the Municipal Finance Management Act, including integrated planning, performance management, financial management, budgeting and spatial planning considerations and the need to ensure that the capacity of a municipality is developed in measurable ways. (3) The annual report of the department responsible for any capacity-building allocation must indicate the extent to which the capacity of any municipality was improved in measurable ways by that allocation and the extent to which such an allocation was spent on external consultants contracted to assist a municipality.
Integrated Housing and Human Settlement Development allocations
17. (1) The provincial accounting officer responsible for housing must— (a) facilitate applications for accreditation in terms of the Housing Act, 1997 (Act
No. 107 of 1997) from 1 April 2005 from all category A municipalities, and all category B municipalities identified by the transferring national officer in respect of each province; and
(b) within six months of receiving applications from the municipalities contem- plated in paragraph (a), complete the accreditation of those municipalities.
(2) (a) A municipality whose accreditation application was refused may lodge an objection to the refusal with the transferring national officer.
(b) The transferring national officer must on receipt of an objection take all necessary steps to facilitate accreditation as soon as possible, but no later than 60 days after the objection was received.
(3) Accreditation granted in terms of subsection (1) must— (a) at least include—
(i) authority to administer housing programmes, including the administra- tion of all housing subsidy applications;
(ii) authority to grant subsidies and approve projects, subject to subsection (4), to be funded from uncommitted housing funds from the 2006/07 financial year;
(iii) an obligation to maintain compliance with the capacity and system requirements prescribed by the provincial accounting officer responsible for housing;
(iv) an obligation to provide monthly reports on housing delivery; and (v) an obligation to provide information on the levying and collection of
rental in respect of all municipal owned houses; and (b) be implemented progressively during the financial year and finalised by
30 June 2006. (4) An accredited municipality must, in exercising its authority in terms of subsection
(3)(a)(ii)— (a) take into account any criteria for the prioritisation of projects as determined by
the province; and (b) participate in housing programme forums established by the transferring
national department. (5) Notwithstanding any provision in any law, section 35 of the Public Finance
Management Act, section 3 of the Financial and Fiscal Commission Act, 1997 (Act No. 99 of 1997), and sections 9 and 10 of the Municipal Systems Act do not apply to the accreditation of municipalities in terms of the Housing Act, 1997 (Act No. 107 of 1997).
Part 4
Specific matters related to Schedule 7 allocation
Water Services Operating and Transfer Subsidy allocation
18. (1) The transferring national officer, subsequent to the signing of a transfer agreement between the transferring national officer and the municipality for the transfer of water services assets, may with the written approval of the National Treasury adjust the Water Services Operating and Transfer Subsidy allocation to a municipality to reflect—
12 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(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.
CHAPTER 4
DUTIES OF ACCOUNTING OFFICERS AND TREASURIES
Duties of transferring national officer in respect of Schedule 4 allocation
19. (1) The transferring national officer for a Schedule 4 allocation is responsible for—
(a) submitting a payment schedule determined after consultation with the receiving officer to the National Treasury for approval before 1 April 2005;
(b) ensuring that transfers to all provinces and municipalities are in accordance with the payment schedule, unless allocations are withheld or stopped in terms of sections 33 or 34;
(c) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that such monitoring— (i) is approved by the National Treasury; and
(ii) does not impose undue administrative burdens on receiving provinces and municipalities beyond the provision of standard management information; and
(iii) is in accordance with sections 12(1) and 21(3). (d) evaluating the performance of programmes funded or partially funded by the
allocation and the submission of such evaluations to the National Treasury, within four months in respect of a province and six months in respect of a municipality after the end of the financial year.
(2) Where more than one national department have responsibilities relating to a Schedule 4 allocation, the transferring national officer must co-ordinate the roles and responsibilities of such national departments and ensure those roles and respons- ibilities—
(a) are exercised in a manner that does not duplicate its responsibilities as set out in subsection (1); and
(b) do not impose undue administrative burdens on provinces or municipalities beyond the provision of standard management information.
Duties of transferring national officer in respect of Schedule 5, 6 and 7 allocation
20. (1) A transferring national officer must, not later than 14 days after this Act takes effect, certify to the National Treasury that—
(a) allocation frameworks, including conditions and monitoring provisions, are reasonable and do not impose an undue administrative burden on receiving provincial governments and municipalities beyond the provision of standard management information;
(b) any business plans requested in respect of how allocations, other than the Social Assistance Transfers and Social Assistance Administration allocations, will be utilised by a province or municipality have been approved prior to the start of the financial year;
(c) funds will only be transferred after information required in terms of this Act has been provided to the National Treasury;
(d) funds will only be transferred in accordance with a payment schedule determined after consultation with relevant provinces or organised local government;
(e) funds will only be deposited into the primary bank account of a province or municipality, or, where appropriate into the corporation for public deposits account of a province; and
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 13
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(f) all other arrangements or requirements necessary for the transfer of an allocation have been complied with prior to the start of the financial year.
(2) The transferring national officer must submit all information and documentation referred to in subsections (1)(a) and (b) to the National Treasury within 14 days after this Act takes effect.
(3) A transferring national officer who has not complied with subsection (1) must transfer such allocation as 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 28(2) from the National Treasury outlining the details of the account for each province or municipality.
(5) Notwithstanding anything to the contrary contained in any law, a transferring national officer must in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, not later than 20 days after the end of each month, and in the format determined by the National Treasury, submit to the National Treasury, information for the month reported on and for the financial year up to the end of that month, on—
(a) the amount of funds transferred to a province or municipality; (b) the amount of funds stopped or withheld from any province or municipality,
the reasons for the withholding or stopping and the steps taken to deal with the causes that necessitated the withholding or stopping of the payment;
(c) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 and 6 allocation; and
(d) such other issues as the National Treasury may determine. (6) The transferring national officer must evaluate the performance of programmes
funded or partially funded by the allocation and submit such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year.
Duties of receiving officer in respect of Schedule 4 allocation
21. (1) A receiving officer is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in
terms of section 28; and (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;
(b) by no later than 1 April 2005, submit to the National Treasury, together with its annual budget, detailed plans for the 2005/06 financial year outlining how the municipality intends to achieve outputs for each programme funded by this allocation;
(c) submit monthly reports as required by the Municipal Finance Management Act to the National Treasury on spending against programmes; and
(d) submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer.
(3) The receiving officer in a province must— (a) submit monthly reports as required by the Public Finance Management Act to
the relevant provincial treasury on spending 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 annually, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
14 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
60
Duties of receiving officer in respect of Schedule 5 and 6 allocation
22. (1) The relevant receiving officer must, in respect of an allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public
Finance Management Act, submit a report to the relevant provincial treasury and the transferring national officer; and
(b) a municipality, as part of the report required in terms of section 71 of the 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 or the effect of such variations; and
(f) such other issues and information as the National Treasury may determine. (3) A report by a municipality in terms of subsection (1) must set out for that month
and for the financial year up to the end of that month the amount of funds stopped or withheld from the municipality and such other information as the National Treasury may determine.
(4) The receiving officer must annually, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer.
Duties of transferring provincial officer
23. (1) A transferring provincial officer must, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, in respect of any allocation to be transferred to municipalities, and in the format determined by the National Treasury, submit, within 15 days after the end of each month, to the transferring national officer and the relevant treasury, information on—
(a) the amount of funds transferred to a municipality in the month reported on and for the financial year up to the end of that month;
(b) the amount of funds stopped or withheld from any municipality in the month reported on;
(c) actual expenditure incurred in respect of that allocation; and (d) such other issues as the National Treasury may determine.
Category C municipal budgets and allocations in terms of this Act
24. (1) (a) In addition to the requirements of the Municipal Finance Management Act, a category C municipality must, no later than 1 April 2005, submit to the National Treasury and all category B municipalities within its area of jurisdiction, its budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2005/06 municipal financial year, and the two following municipal financial years.
(b) The budget must indicate all allocations to be transferred to each category B municipality within its area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities.
(2) A category C municipality must strive to ensure that it does not duplicate a function currently performed by a category B municipality, and transfer funds for infrastructure development or the provision of services to the relevant category B municipalities, taking into account any indicative allocations for such municipalities as determined or published in the Gazette by the National Treasury, and may only retain and spend funds directly if—
(a) the category C municipality retained a power or function in terms of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); and
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 15
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(b) a category B municipality in the opinion of the category C municipality has weak capacity and the national department for local government and National Treasury concur with that opinion.
(3) A category C municipality must before implementing any capital project for water, electricity, roads or any other municipal service secure approval for the project from the category B municipality within whose area of jurisdiction the project will be implemented and agree on which municipality is responsible for its operational costs and collection of user fees.
(4) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be approved in accordance with section 24 of the Municipal Finance Management Act.
(5) Where a function for which a province receives a Schedule 5 allocation is assigned to a municipality during a financial year and the province has not appropriated funds to that municipality for the performance of that function, the province must transfer such funds to the municipality in terms of section 226(3) of the Constitution as a direct charge against that province’s Revenue Fund.
Duties of provincial treasuries
25. (1) The head of the department in the provincial treasury must ensure and certify to the National Treasury that the province—
(a) indicates or, if required, exclusively appropriates each programme funded or partially funded through Schedule 4 allocations in its Appropriation Bill or a schedule to its Appropriation Bill; and
(b) publishes the conditions and other information in respect of these allocations to facilitate performance measurement and the use of required inputs and outputs in its budget documents submitted to its legislature or the Gazette.
(2) The provincial treasury must in respect of allocations to municipalities other than allocations made in terms of this Act publish, with its annual budget or in the Gazette, not later than 1 April 2005—
(a) the allocation per municipality for every allocation made by the province to municipalities; and
(b) the envisaged division of the allocation contemplated in paragraph (a) in respect of each municipality, for the next financial year and the 2007/08 financial year.
(3) (a) Notwithstanding anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, make allocations to municipalities that were not published in terms of subsection (2).
(b) These allocations must be published in the Gazette before any transfers can be made, unless the allocations were published with its adjustments budget submitted to the provincial legislature.
(4) A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on—
(a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up
to the end of that month; (c) actual transfers made by the province to municipalities, and projections of
actual expenditure by municipalities on such allocations; and (d) any problems of compliance with this Act by transferring provincial officers
and receiving officers and the steps taken to deal with such problems. (5) The report contemplated in subsection (4) must include reports for each quarter,
and be in the format and include the information as may be determined by the National Treasury.
Duties relating to co-operative governance in respect of concurrent functions
26. (1) A Cabinet member responsible for a function falling within Schedule 4 to the Constitution may determine a monitoring system for the performance by provinces and, if applicable, by municipalities of that function, and make recommendations at any stage to a province or municipality on improving performance of the function and compliance with national legislation applicable to the function.
16 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
60
(2) If a province or municipality performing a function referred to in subsection (1) fails to meet any applicable national targets and standards for the performance of the function, the relevant Cabinet member may take such steps as may be necessary to assist the province or municipality in meeting those targets or standards, including recommendations to that province or municipality on—
(a) how to improve its performance; (b) organisational and administrative arrangements for a provincial department or
other provincial organ of state or a municipality; (c) human resource arrangements, particularly where a large number of personnel
is employed; (d) human resource development, training and management; (e) governance arrangements to prevent or limit corruption and wastage; and (f) agency arrangements for delivering or managing any of the core responsibili-
ties pertaining to that function. (3) The Premier of a province or mayor of a municipality must take into account any
recommendations made by the Cabinet member in terms of subsection (1) or (2), in order to improve performance of that function.
Annual financial statements and annual reports for 2005/06
27. (1) The annual financial statements for the 2005/06 financial year of a national or provincial department transferring any funds in respect of an allocation set out in Schedules 4, 5, 6 and 7 must, in addition to any requirements in terms of any other applicable law—
(a) 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) 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
(d) indicate the funds, if any, utilised for the administration of the allocation, and whether any portion of the allocation was retained by the transferring department for that purpose.
(2) The annual report for the 2005/06 financial year of a national or provincial department transferring any funds in respect of an allocation set out in Schedules 4, 5, 6 and 7 must, in addition to any requirements in terms of any other applicable law—
(a) indicate the reasons for the withholding of any transfers to a province or municipality;
(b) indicate to what extent a province or municipality was monitored for compliance with the conditions of an allocation provided for in the relevant framework and the provisions of this Act;
(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. (3) The annual financial statements of a provincial department receiving an allocation
in terms of Schedules 4 and 5, must, in addition to any requirements in terms of any other applicable law—
(a) 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 annual report of a provincial department receiving an allocation in terms of Schedules 4 and 5, must, in addition to any requirements in terms of any other applicable law—
(a) 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) (a) The annual financial statements and annual reports of a municipality for the
2005/06 financial year must be prepared in accordance with the Municipal Finance Management Act.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 17
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
60
(b) Municipalities for whom the implementation of section 121 of the Municipal Finance Management Act was delayed by the Minister under section 178 of that Act, must notwithstanding such delay, prepare annual performance management reports in terms of section 46 of the Municipal Systems Act, by no later than 31 December 2005.
(6) The National Treasury may determine how transferring departments and receiving municipalities report on local government allocations on a quarterly basis to facilitate the audit of allocations for both the national and municipal financial years.
CHAPTER 5
DUTIES OF NATIONAL TREASURY, POWERS OF AUDITOR-GENERAL AND MATTERS RELATING TO INTERNAL AUDIT UNITS
Duties of National Treasury
28. (1) The National Treasury must within 14 days of this Act taking effect— (a) submit a notice to all transferring national officers, containing the details of
the bank accounts of each province and municipality; and (b) publish in the Gazette—
(i) the allocations per municipality for each Schedule 4B, 6 or 7 allocation to local government; and
(ii) the framework for each Schedule 4, 5, 6 and 7 allocation. (2) The National Treasury must publish any revisions or amendments to the
allocations or frameworks published in terms of subsection (1)(b) authorised by an adjustment budget in the Gazette.
(3) The National Treasury must, together with the monthly report contemplated in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in the Schedules referred to in sections 7 and 8 or made in terms of section 11.
Powers of Auditor-General
29. (1) Without derogating from the powers and duties of the Auditor-General in terms of the Constitution and any other law, the Auditor-General may, in the audit of financial statements on the allocations set out in Chapter 3 or in a special report to be submitted to Parliament, report on—
(a) the extent of compliance with this Act and frameworks published in terms of section 28 by transferring national officers, transferring provincial officers and receiving officers; and
(b) such other intergovernmental financial management matters as may be prescribed.
(2) The Auditor-General may, when conducting the audits of the provincial departments responsible for education, health, social grants, housing and roads, take appropriate measures to ensure consistency in the audit processes between provincial departments to promote comparability between the provincial departments and national departments responsible for the same functions.
Matters relating to internal audit units
30. (1) (a) The transferring national officer of a Schedule 5 or 6 allocation that exceeds R 1 billion for the budget year must, within seven days after this Act takes effect, determine a minimum set of risks that must be taken into account and mitigated by the receiving province or municipality in respect of that allocation.
(b) The internal audit plan of the receiving province or municipality for the financial year must take into account the risks identified in paragraph (a) and any other major fiscal risks to the National Revenue Fund posed by poor enforcement of legislative requirements.
(2) A receiving officer of an allocation contemplated in subsection (1), or if requested by any other transferring national officer, must—
(a) by 30 April 2005, submit a risk management plan that includes the internal audit plan referred to in subsection (1)(a) to the transferring national officer and the National Treasury; and
18 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
(b) submit a quarterly report, within 30 days after the end of each quarter, to the transferring national officer, which report must address all material issues and risk that arose in respect of the spending of the allocation and the measures taken to minimise the impact thereof.
(3) The internal audit unit of the transferring national department must co-ordinate and co-operate with the internal audit units of the provincial departments and municipalities to whom it transfers an allocation.
(4) The accounting officer of the transferring national department, the receiving provincial department and receiving municipality must regularly report to its audit committee on compliance with this section.
CHAPTER 6
GENERAL
Spending in terms of purpose and subject to conditions
31. (1) Notwithstanding anything to the contrary contained in any law, an allocation referred to in Schedules 4, 5, 6 or 7 may only be utilised for the purpose stipulated in the Schedules concerned and in accordance with the frameworks published in terms of section 28(1).
(2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such allocation to any other entity for the performance of a function envisaged in terms of the allocation, unless—
(a) it is a tranfer that is approved in the budget of the receiving province or municipality or a framework published in terms of section 28(1);
(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 have been received; or
(c) it is a transfer not consistent with the budget of the receiving province or municipality, or advance payment, approved by the National Treasury on certification by the receiving officer that such transfer is not an attempt to artificially inflate its spending estimates and there are good reasons for the allocation or advance payment.
(3) Notwithstanding the provisions of this Act, the National Treasury may at the request of a provincial treasury approve that rollovers and unspent funds in respect of conditional allocations made by the national government to a province in previous budget years, be deemed to be unconditional allocations to the Provincial Revenue Fund.
Amendment of payment schedule
32. (1) Subject to subsection (2), a transferring national officer may, in respect of an allocation set out in Schedule 5 or 6, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act.
(2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or under performance, amend any payment schedule for an allocation listed in Schedules 2, 3, 4, 5 or 6 on notification to—
(a) 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 and organised local government, in the case of a local government allocation.
(3) A payment schedule revised in terms of subsection (1) or (2) must take account of the monthly spending commitments of provinces or municipalities, the revenue at the disposal of provinces or municipalities and the minimisation of risk and debt servicing costs for all three spheres of government.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 19
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
(4) An amendment of a payment schedule in terms of subsection (2) prevails over any amendment made in terms of subsection (1).
Withholding of allocation
33. (1) Subject to subsection (2), a transferring national officer may withhold the transfer of a Provincial or Municipal Infrastructure allocation or a Schedule 5, 6 or 7 allocation or any portion of such allocation for a period not exceeding 30 days, if—
(a) the province or municipality does not comply with the provisions of this Act or conditions to which the allocation, as provided for in the relevant framework, is subject; or
(b) expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given.
(2) A transferring national officer must, seven days prior to withholding an allocation in terms of subsection (1), give the relevant receiving officer—
(a) written notice of the intention to withhold the allocation; and (b) an opportunity to submit written representations, within those seven days as to
why the allocation should not be withheld. (3) A notice contemplated in subsection (2) must include the reasons for withholding
the allocation and the intended duration of the withholding. (4) (a) The National Treasury may instruct or approve a request from a transferring
national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will—
(i) facilitate compliance with this Act or the conditions to which the allocation is subject; or
(ii) minimise the risk of under spending. (b) A transferring national officer must, when requesting the withholding of an
allocation in terms of this subsection, submit proof of its compliance with subsection (2) and any representations received from the receiving officer, to the National Treasury.
(c) The transferring national officer must comply with subsection (2) when the National Treasury instructs him or her in terms of subsection (4).
Stopping of allocation
34. (1) Notwithstanding section 33, the National Treasury may stop the transfer of— (a) a Schedule 4, 5 or 6 allocation to a province or municipality on the grounds of
a persistent and material non-compliance with the provisions of this Act, or a condition to which the allocation, as provided for in the relevant framework, is subject; or
(b) a Provincial or Municipal Infrastructure allocation or a Schedule 5, 6 or 7 allocation, if the National Treasury anticipates that a province or municipality will substantially under spend on that allocation in the financial year.
(2) The National Treasury must comply with section 33(2), and in respect of a municipality, also sections 38 and 39 of the Municipal Finance Management Act, when it intends to Act in terms of subsection (1).
(3) Any stopping of an allocation contemplated in subsection (1) must, together with an explanatory memorandum, be published by the National Treasury in the Gazette.
(4) (a) The Minister may, by notice in the Gazette, approve that an allocation or any portion of such allocation stopped in terms of subsection (1), be utilised to meet that province’s or municipality’s outstanding statutory and contractual financial commit- ments.
(b) The utilisation of funds contemplated in this subsection is a direct charge against the National Revenue Fund.
Re-allocation after stopping of allocation
35. The National Treasury may, where it stops an allocation in terms of section 34 determine that a portion or the full allocation that will be under spent be reallocated to one or more provinces or municipalities on condition that the allocation will be spent in the financial year.
20 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
Non-committed Schedule 5 or 6 allocation
36. (1) Notwithstanding the provisions of the Public Finance Management Act relating to roll-overs, a Schedule 5 or 6 allocation that is not committed to identifiable projects at the end of a financial year, including any interest earned thereon, reverts to the National Revenue Fund.
(2) Notwithstanding subsection (1), the National Treasury may at the request of a provincial treasury or municipality approve—
(a) 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 unforeseen and unavoidable over spending on its budget.
Preparations for next budget year
37. (1) (a) The receiving officer of a Provincial Infrastructure allocation must, by 31 July 2005, submit detailed five-year infrastructure plans in a format determined by the National Treasury, to the provincial treasury.
(b) The five-year infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2007/08 financial year as set out in column B of Schedule 4A.
(c) The provincial treasury must co-ordinate the infrastructure plans of all receiving officers and submit the co-ordinated plans to the National Treasury by 1 September 2005.
(2) (a) The receiving officer of a Municipal Infrastructure allocation must, by 1 October 2005, submit to the National Treasury a detailed draft three year capital plan for the 2007/08 and 2008/09 municipal financial years in a format determined by the National Treasury.
(b) Where the receiving officer is a category C municipality, the municipality must, in addition to complying with paragraph (a) certify to the National Treasury that its capital plan is co-ordinated with all category B municipalities located within that category C municipality.
(3) The transferring national officer of a Schedule 4A or 4B allocation must, by 1 October 2005, submit to the National Treasury for approval the draft frameworks for the allocations set out in column B of Schedules 4A and 4B in the format to be determined by the National Treasury.
(4) The National Treasury may, in preparation for the next financial year, instruct departments and municipalities to submit to it such plans and information for any conditional grant, as it may determine, at specified times prior to the start of the next financial year.
Unauthorised and irregular expenditure
38. (1) The following transfers constitute unauthorised expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be, where relevant:
(a) a transfer prohibited in terms of section 31(3) of this Act; or (b) a transfer by a transferring national officer to a bank account of a province or
municipality that is not the primary bank account, or, in respect of provinces, a corporation for public deposits account.
(2) Any transfer made or spending of an allocation in contravention of this Act constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act.
Financial misconduct
39. (1) Notwithstanding anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act or a framework constitutes financial misconduct.
(2) Section 84 of the Public Finance Management Act and section 171(4) of the Municipal Finance Management Act applies in respect of financial misconduct in terms of subsection (1).
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 21
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
55
(3) A transferring national officer and a transferring provincial officer must— (a) investigate any serious or persistent non-compliance with a provision of this
Act or a framework within 15 days of becoming aware of the non-compliance; (b) keep a register of all non-compliance with a provision of this Act or a
framework, actions taken in respect of each non-compliance, and, in cases where action was not taken, the reason therefore; and
(c) include the register in its section 40(4)(c) report to the National Treasury in terms of the Public Finance Management Act.
Transfers to low capacity municipalities
40. The national accounting officer responsible for local government, in respect of a category B municipality classified as a low capacity municipality by that accounting officer and the National Treasury, may with the concurrence of the National Treasury, determine that an allocation in terms of this Act or portion of such an allocation be transferred to the category C municipality, within whose area of jurisdiction the category B municipality is located, or the relevant province, for purposes of the proper administration of the allocation.
Transfers made in error
41. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province in error is regarded as not legally due to the province for the purpose of its Revenue Fund.
(2) A transfer contemplated in subsection (1), must be recovered, without delay, by the responsible transferring national officer.
(3) The National Treasury may instruct that the recovery contemplated in subsection (2) be effected by set-off against future transfers to the province, which would otherwise become due in accordance with a payment schedule.
(4) Notwithstanding anything to the contrary contained in any law, the transfer of an allocation to a municipality, or a public entity in error, is regarded as not legally due to that municipality or public entity and must be recovered without delay by the responsible transferring national officer or transferring provincial officer.
(5) The accounting officer of the national department responsible for local government may instruct that the recovery contemplated in subsection (4) be effected by set-off against transfers to the municipality concerned, which would otherwise become due in accordance with any payment schedule.
Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations
42. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation.
(2) In the event that a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful.
(3) The amount of any such fruitless and wasteful expenditure must, in terms of a prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the requirements of subsection (1).
Delegations and assignments
43. (1) The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act and assign any of the duties imposed on the National Treasury in terms of this Act, to an official of the National Treasury.
(2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury—
22 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
35
40
45
50
(a) is subject to any limitations or conditions that the Minister may impose; (b) may authorise that official to sub-delegate, in writing, the delegated power or
assigned duty to another National Treasury official; and (c) does not divest the National Treasury of the responsibility concerning the
exercise of the delegated power or the performance of the assigned duty. (3) The Minister may confirm, vary or revoke any decision taken by an official as a
result of a delegation, subject to any rights that may have vested as a consequence of the decision.
Exemptions
44. (1) The National Treasury may, on written application by a transferring national or provincial officer, exempt such officer in writing from complying with a provision of this Act, if the officer satisfies the National Treasury that—
(a) the duty cannot be complied with at that stage; (b) the relevant allocation and framework are properly designed; and (c) the officer is taking steps to comply with the provisions of this Act.
(2) Any exemption granted in terms of subsection (1) must set out the period and conditions, if any, to which it is subject and must be published in the Gazette.
Regulations
45. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; and (b) any ancillary or incidental administrative or procedural matter that it is
necessary to prescribe for the proper implementation or administration of this Act.
Repeal of laws
46. (1) Subject to subsection (2), the Division of Revenue Act, 2004 (Act No. 5 of 2004), is hereby repealed.
(2) The repeal of the Division of Revenue Act, 2004, does not affect any duty or obligation set out in that Act, the execution of which is still outstanding.
Short title and commencement
47. This Act is called the Division of Revenue Act, 2005, and takes effect on 1 April 2005.
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 23
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
5
10
15
20
25
30
SCHEDULE 1
Column A Column B
Forward Estimates
2006/07 2007/08
R'000 R'000 R'000
National 1 273 469 694 299 120 613 325 845 497
Provincial 134 706 191 146 757 275 157 677 779
Local 9 643 341 10 514 940 11 370 620
TOTAL 417 819 226 456 392 828 494 893 896
SCHEDULE 2
Column A Column B
Forward Estimates
2006/07 2007/08
R'000 R'000 R'000
Eastern Cape 22 202 309 23 839 059 25 238 734
Free State 8 660 286 9 261 995 9 765 081
Gauteng 20 810 204 22 864 963 24 774 603
KwaZulu-Natal 28 398 760 31 388 210 34 204 801
Limpopo 18 375 726 20 017 878 21 506 369
Mpumalanga 9 976 192 10 970 046 11 894 723
Northern Cape 3 124 184 3 326 755 3 491 843
North West 11 086 061 11 989 563 12 786 822
Western Cape 12 072 469 13 098 806 14 014 803
TOTAL 134 706 191 146 757 275 157 677 779
EQUITABLE DIVISION OF REVENUE ANTICIPATED TO BE 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 2005/06
Allocation
Spheres of Government 2005/06
Allocation
1) National share includes conditional grants to provincial and local spheres, debt service costs and
the contingency reserve.
24 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
EASTERN CAPE
A Nelson Mandela 205 630 228 289 270 844

B EC101 Camdeboo 9 786 10 728 12 777
B EC102 Blue Crane Route 10 948 11 901 13 729
B EC103 Ikwezi 4 163 4 483 5 046
B EC104 Makana 18 321 20 159 23 970
B EC105 Ndlambe 15 364 16 884 19 868
B EC106 Sundays River Valley 10 022 10 741 11 049
B EC107 Baviaans 4 399 4 713 5 248
B EC108 Kouga 13 435 14 803 17 409
B EC109 Koukamma 8 148 8 838 9 796
C DC10 Cacadu District Municipality 3 374 3 275 4 019
Total: Cacadu Municipalities 97 961 106 523 122 910

B EC121 Mbhashe 40 853 41 678 33 564
B EC122 Mnquma 44 857 48 400 48 502
B EC123 Great Kei 8 813 9 415 10 172
B EC124 Amahlathi 24 214 26 145 29 284
B EC125 Buffalo City 191 519 206 759 235 688
B EC126 Ngqushwa 16 973 18 062 19 948
B EC127 Nkonkobe 24 997 27 088 30 703
B EC128 Nxuba 5 756 6 210 6 898
C DC12 Amatole District Municipality 95 063 102 725 120 834
Total: Amatole Municipalities 453 046 486 481 535 594

B EC131 Inxuba Yethemba 10 608 11 707 13 802
B EC132 Tsolwana 7 101 7 282 7 907
B EC133 Inkwanca 4 919 5 269 5 717
B EC134 Lukhanji 28 849 31 426 36 492
B EC135 Intsika Yethu 37 054 35 520 29 395
B EC136 Emalahleni 21 364 20 997 21 767
B EC137 Engcobo 24 982 25 588 20 228
B EC138 Sakhisizwe 10 075 10 774 11 657
C DC13 Chris Hani District Municipality 89 813 95 719 106 109
Total: Chris Hani Municipalities 234 764 244 281 253 074

B EC141 Elundini 25 190 26 913 21 628
B EC142 Senqu 24 685 26 275 28 237
B EC143 Maletswai 6 374 6 869 7 361
B EC144 Gariep 6 820 7 364 8 216
C DC14 Ukhahlamba District Municipality 45 684 47 995 49 283
Total: Ukhahlamba Municipalities 108 753 115 415 114 725

B EC151 Mbizana 34 371 35 200 32 257
B EC152 Ntabankulu 21 384 22 799 17 929
B EC153 Qaukeni 36 740 38 926 31 618
B EC154 Port St. Johns 24 716 24 114 19 126
B EC155 Nyandeni 42 199 43 438 37 944
B EC156 Mhlontlo 32 060 33 480 29 274
B EC157 King Sabata Dalindyebo 57 257 55 092 56 599
C DC15 O.R. Tambo District Municipality 153 236 159 493 155 529
Total: O.R Tambo Municipalities 401 962 412 541 380 277

B EC05b1 Umzimkhulu 26 632 28 089 25 451
B EC05b2 Umzimvubu 64 870 64 636 54 776
C DC44 Alfred Nzo District Municipality 61 825 64 528 62 612
Total: Alfred Nzo Municipalities 153 328 157 253 142 838

Total: Eastern Cape Municipalities 1 655 443 1 750 784 1 820 263
Cat = Category of Municipality
Number = Demarcation code of Municipality
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 25
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

FREE STATE

B FS161 Letsemeng 13 892 15 217 17 902
B FS162 Kopanong 23 847 26 455 32 306
B FS163 Mohokare 14 934 15 382 18 144
C DC16 Xhariep District Municipality 3 139 3 142 1 748
Total: Xhariep Municipalities 55 813 60 196 70 099

B FS171 Naledi 10 709 11 372 13 227
B FS172 Mangaung 175 080 188 001 220 454
B FS173 Mantsopa 18 434 20 107 23 892
C DC17 Motheo District Municipality 1 072 1 287 1 603
Total: Motheo Municipalities 205 295 220 767 259 176

B FS181 Masilonyana 23 852 25 452 29 232
B FS182 Tokologo 11 907 12 846 15 108
B FS183 Tswelopele 18 125 18 423 21 604
B FS184 Matjhabeng 124 581 135 646 162 703
B FS185 Nala 37 224 41 037 49 864
C DC18 Lejweleputswa District Municipality 1 784 2 053 2 728
Total: Lejweleputswa Municipalities 217 474 235 456 281 238

B FS191 Setsoto 45 181 49 493 59 437
B FS192 Dihlabeng 34 813 38 535 46 758
B FS193 Nketoana 22 840 23 322 27 654
B FS194 Maluti-a-Phofung 105 417 105 403 121 353
B FS195 Phumelela 15 497 16 837 19 582
C DC19 Thabo Mofutsanyana District Municipality 12 930 12 897 3 793
Total: Thabo Mofutsanyane Municipalities 236 679 246 486 278 577

B FS201 Moqhaka 44 963 48 239 59 032
B FS203 Ngwathe 42 120 45 460 56 044
B FS204 Metsimaholo 27 364 30 304 36 494
B FS205 Mafube 20 658 22 715 27 467
C DC20 Northern Free State District Municipality 1 687 1 923 2 515
Total: Northern Free State Municipalities 136 792 148 641 181 552



Total: Free State Municipalities 852 052 911 546 1 070 642
26 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

GAUTENG

A Ekurhuleni 472 390 530 030 595 474
A City of Johannesburg 540 664 613 393 643 272
A City of Tshwane 269 741 300 956 264 898

B GT02b1 Nokeng tsa Taemane 10 409 11 413 12 533
B CBLC2 Kungwini 24 372 26 907 30 282
C CBDC2 Metsweding District Municipality 1 601 1 099 733
Total: Metsweding Municipalities 36 382 39 419 43 548

B GT421 Emfuleni 160 060 180 070 220 885
B GT422 Midvaal 13 629 15 044 17 360
B GT423 Lesedi 15 965 17 892 21 622
C DC42 Sedibeng District Municipality 1 023 1 000 584
Total: Sedibeng Municipalities 190 677 214 006 260 452

B GT411 Mogale City 58 667 65 623 76 585
B GT412 Randfontein 25 422 28 441 33 444
B GT414 Westonaria 38 523 43 106 33 672
B CBLC8 Merafong City 61 069 68 625 62 561
C CBDC8 West Rand District Municipality 1 894 1 849 1 030
Total: West Rand Municipalities 185 575 207 644 207 293



Total: Gauteng Municipalities 1 695 428 1 905 448 2 014 936
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 27
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

KWAZULU-NATAL

A eThekwini 535 540 593 898 673 805

B KZ211 Vulamehlo 13 247 14 045 10 470
B KZ212 Umdoni 7 314 8 020 8 954
B KZ213 Umzumbe 26 958 29 134 25 985
B KZ214 uMuziwabantu 14 612 15 676 13 109
B KZ215 Ezinqolweni 9 437 10 022 7 752
B KZ216 Hibiscus Coast 26 067 28 678 32 668
C DC21 Ugu District Municipality 57 169 62 459 69 597
Total: Ugu Municipalities 154 805 168 032 168 535

B KZ221 uMshwathi 17 806 19 354 12 804
B KZ222 uMngeni 10 082 10 959 12 324
B KZ223 Mooi Mpofana 6 513 7 082 7 115
B KZ224 Impendle 6 995 7 404 5 460
B KZ225 Msunduzi 104 671 114 407 133 564
B KZ226 Mkhambathini 10 813 11 682 6 537
B KZ227 Richmond 10 502 11 211 9 101
C DC22 uMgungundlovu District Municipality 41 406 46 359 56 330
Total: uMgungundlovu Municipalities 208 788 228 459 243 236

B KZ232 Emnambithi/Ladysmith 28 473 31 316 35 850
B KZ233 Indaka 16 117 17 450 18 890
B KZ234 Umtshezi 8 630 8 921 9 697
B KZ235 Okhahlamba 18 974 20 346 19 010
B KZ236 Imbabazane 16 977 18 385 20 156
C DC23 Uthukela District Municipality 57 320 63 286 74 262
Total:Uthukela Municipalities 146 491 159 705 177 865

B KZ241 Endumeni 7 060 7 800 8 955
B KZ242 Nquthu 19 778 20 975 20 536
B KZ244 Msinga 25 268 27 149 19 906
B KZ245 Umvoti 14 779 15 818 12 856
C DC24 Umzinyathi District Municipality 42 506 46 271 50 091
Total: Umzinyathi Municipalities 109 391 118 014 112 344

B KZ252 Newcastle 75 432 83 900 103 122
B KZ253 Utrecht 5 216 5 528 4 000
B KZ254 Dannhauser 13 363 14 326 14 684
C DC25 Amajuba District Municipality 11 263 12 509 14 597
Total: Amajuba Municipalities 105 274 116 264 136 404

B KZ261 eDumbe 11 441 12 356 11 400
B KZ262 uPhongolo 18 303 19 622 18 682
B KZ263 Abaqulusi 20 684 22 402 24 429
B KZ265 Nongoma 23 546 25 030 21 107
B KZ266 Ulundi 26 311 27 710 24 035
C DC26 Zululand District Municipality 60 769 66 245 73 725
Total: Zululand Municipalities 161 053 173 365 173 377

B KZ271 Umhlabuyalingana 19 347 20 869 15 363
B KZ272 Jozini 24 345 26 310 20 820
B KZ273 The Big Five False Bay 6 374 6 775 4 096
B KZ274 Hlabisa 18 764 20 211 16 406
B KZ275 Mtubatuba 5 764 5 898 5 083
C DC27 Umkhanyakude District Municipality 48 599 51 824 50 320
Total: Umkhanyakude Municipalities 123 193 131 887 112 088

B KZ281 Mbonambi 13 713 14 777 12 986
B KZ282 uMhlathuze 54 196 59 395 67 802
B KZ283 Ntambanana 8 411 8 894 6 011
B KZ284 Umlalazi 28 690 30 730 24 645
B KZ285 Mthonjaneni 10 139 10 799 7 854
B KZ286 Nkandla 19 516 20 897 14 742
C DC28 uThungulu District Municipality 41 816 45 791 50 914
Total: uThungulu Municipalities 176 481 191 283 184 954

B KZ291 eNdondakusuka 18 559 19 513 20 791
B KZ292 KwaDukuza 20 154 21 957 24 381
B KZ293 Ndwedwe 21 764 23 444 18 468
B KZ294 Maphumulo 17 257 18 488 14 384
C DC29 Ilembe District Municipality 46 096 50 500 58 591
Total: Ilembe Municipalities 123 830 133 902 136 616
28 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

B KZ5a1 Ingwe 16 855 18 099 15 078
B KZ5a2 Kwa Sani 4 406 4 645 3 756
B KZ5a3 Matatiele 4 155 4 479 4 688
B KZ5a4 Greater Kokstad 12 881 14 261 16 061
B KZ5a5 Ubuhlebezwe 16 527 17 876 15 123
C DC43 Sisonke District Municipality 36 380 40 231 47 396
Total: Sisonke Municipalities 91 203 99 590 102 103



Total: KwaZulu-Natal Municipalities 1 936 049 2 114 399 2 221 326
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 29
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

LIMPOPO

B NP03A2 Makhuduthamaga 37 445 40 816 45 317
B NP03A3 Fetakgomo 14 191 15 178 13 948
B CBLC3 Greater Marble Hall 18 664 20 076 21 922
B CBLC4 Greater Groblersdal 34 654 37 421 41 906
B CBLC5 Greater Tubatse 36 727 39 410 40 148
C CBDC3 Greater Sekhukhune Cross Boundary 89 361 96 360 100 385
Total: Greater Sekhukhune Cross Boundary Municipalities 231 042 249 261 263 626

B NP04A1 Maruleng 16 000 17 188 16 440
B CBLC6 Bushbuckridge 76 520 82 355 92 474
C CBDC4 Bohlabela District Municipality 60 613 65 923 73 157
Total: Bohlabela Municipalities 153 134 165 466 182 070

B NP331 Greater Giyani 40 926 40 925 41 746
B NP332 Greater Letaba 35 746 38 760 42 311
B NP333 Greater Tzaneen 56 410 61 393 66 774
B NP334 Ba-Phalaborwa 18 585 18 851 19 823
C DC33 Mopani District Municipality 92 810 103 321 120 876
Total: Mopani Municipalities 244 478 263 250 291 530

B NP341 Musina 8 603 9 345 10 009
B NP342 Mutale 14 946 15 332 12 614
B NP343 Thulamela 76 298 81 421 87 502
B NP344 Makhado 67 823 73 177 80 116
C DC34 Vhembe District Municipality 111 122 123 459 145 657
Total: Vhembe Municipalities 278 792 302 734 335 898

B NP351 Blouberg 24 522 26 134 25 523
B NP352 Aganang 21 276 22 887 23 309
B NP353 Molemole 19 828 21 583 23 964
B NP354 Polokwane 111 076 122 255 138 284
B NP355 Lepelle-Nkumpi 32 923 35 805 39 542
C DC35 Capricorn District Municipality 62 120 69 817 83 169
Total: Capricorn Municipalities 271 744 298 482 333 793

B NP361 Thabazimbi 17 155 18 944 19 544
B NP362 Lephalale 25 780 28 308 31 649
B NP364 Mookgaphong 6 872 7 538 8 051 B NP365 Modimolle 16 159 17 742 19 660
B NP366 Bela Bela 12 428 13 699 15 907
B NP367 Mogalakwena 68 591 75 585 86 793
C DC36 Waterberg District Municipality 3 508 2 409 2 602
Total: Waterberg Municipalities 150 491 164 226 184 206



Total: Limpopo Municipalities 1 329 681 1 443 420 1 591 124
30 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

MPUMALANGA

B MP301 Albert Luthuli 43 127 47 031 52 738
B MP302 Msukaligwa 28 526 31 643 36 753
B MP303 Mkhondo 27 066 29 657 32 441
B MP304 Seme 22 565 25 003 29 537
B MP305 Lekwa 21 846 24 204 27 653
B MP306 Dipaleseng 12 380 13 621 15 712
B MP307 Govan Mbeki 56 859 63 198 72 589
C DC30 Gert Sibande District Municipality 2 180 2 266 2 881
Total: Gert Sibande Municipalities 214 549 236 623 270 303

B MP311 Delmas 14 099 15 615 18 058
B MP312 Emalahleni 53 806 59 599 66 766
B MP313 Steve Tshwete 26 463 29 402 34 295
B MP314 Highlands 9 980 10 935 12 370
B MP315 Thembisile 60 517 66 391 76 185
B MP316 Dr JS Moroka 61 288 67 372 78 557
C DC31 Nkangala District Municipality 1 760 2 107 2 843
Total: Nkangala Municipalities 227 912 251 421 289 074

B MP321 Thaba Chweu 21 430 23 364 25 890
B MP322 Mbombela 93 309 101 724 110 538
B MP323 Umjindi 13 476 14 717 16 025
B MP324 Nkomazi 74 330 81 310 88 576
C DC32 Ehlanzeni District Municipality 3 564 2 684 3 092
Total: Ehlanzeni Municipalities 206 108 223 799 244 121



Total: Mpumalanga Municipalities 648 570 711 843 803 499
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 31
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

NORTHERN CAPE

B NC01B1 Gamagara 4 146 4 076 4 856
B NW1a1 Moshaweng 16 425 17 566 18 617
B CBLC1 Ga-Segonyana 17 364 18 857 21 374
C CBDC1 Kgalagadi District Municipality 14 832 14 652 7 197
Total: Kgalagadi Cross Border Municipalities 52 766 55 150 52 044

B NC061 Richtersveld 3 235 3 484 3 998
B NC062 Nama Khoi 8 749 9 623 11 535
B NC064 Kamiesberg 3 342 3 410 3 965
B NC065 Hantam 5 613 5 843 6 773
B NC066 Karoo Hoogland 3 869 3 864 4 278
B NC067 Khai-Ma 3 418 3 670 4 003
C DC6 Namakwa District Municipality 1 911 1 648 1 722
Total: Namakwa Municipalities 30 137 31 542 36 274

B NC071 Ubuntu 5 473 5 420 6 091
B NC072 Umsobomvu 8 183 8 880 10 387
B NC073 Emthanjeni 9 445 10 268 12 334
B NC074 Kareeberg 3 529 3 520 3 937
B NC075 Renosterberg 3 930 4 186 4 817
B NC076 Thembelihle 3 764 4 018 4 548
B NC077 Siyathemba 5 499 5 759 6 762
B NC078 Siyancuma 9 336 10 074 11 309
C DC7 Karoo District Municipality 2 908 2 447 2 739
Total: Karoo Municipalities 52 068 54 571 62 923

B NC081 Mier 2 844 2 938 2 852
B NC082 Kai ! Garib 13 241 14 577 15 191
B NC083 //Khara Hais 13 296 14 799 18 367
B NC084 ! Kheis 4 363 4 639 5 003
B NC085 Tsantsabane 7 869 8 593 10 119
B NC086 Kgatelopele 4 199 4 237 5 104
C DC8 Siyanda District Municipality 3 868 3 929 3 960
Total: Siyanda Municipalities 49 679 53 712 60 596

B NC091 Sol Plaatje 43 125 47 808 56 865
B NC092 Dikgatlong 12 114 13 158 15 222
B NC093 Magareng 7 825 8 482 9 968
B CBLC7 Phokwane 17 413 18 916 22 041
C DC9 Frances Baard District Municipality 2 617 2 571 3 114
Total: Frances Baard Municipalities 83 094 90 934 107 210



Total: Northern Cape Municipalities 267 743 285 909 319 047
32 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

NORTH WEST

B NW371 Moretele 40 463 44 282 49 326
B NW372 Madibeng 78 709 85 966 96 399
B NW373 Rustenburg 79 402 87 839 90 557
B NW374 Kgetlengrivier 11 281 12 375 14 313
B NW375 Moses Kotane 61 733 67 449 78 022
C DC37 Bojanala Platinum District Municipality 2 829 1 863 2 154
Total: Bojanala Platinum Municipalities 274 416 299 774 330 772

B NW381 Ratlou 17 343 18 643 20 734
B NW382 Tswaing 16 753 18 163 20 265
B NW383 Mafikeng 33 316 36 521 41 591
B NW384 Ditsobotla 20 404 22 359 25 251
B NW385 Zeerust 21 100 22 842 25 345
C DC38 Central District Municipality 74 506 81 850 98 177
Total: Central Municipalities 183 422 200 378 231 365

B NW391 Kagisano 16 423 17 636 19 413
B NW392 Naledi 9 056 9 974 11 382
B NW393 Mamusa 8 576 9 303 10 268
B NW394 Greater Taung 26 479 28 189 30 507
B NW395 Molopo 3 727 3 877 3 484
B NW396 Lekwa-Teemane 7 577 8 265 9 132
C DC39 Bophirima District Municipality 48 742 53 424 63 885
Total: Bophirima Municipalities 120 580 130 669 148 071

B NW401 Ventersdorp 12 433 13 606 15 601
B NW402 Potchefstroom 24 072 26 854 31 858
B NW403 Klerksdorp 95 190 106 369 126 105
B NW404 Maquassi Hills 20 176 22 277 26 165
C DC40 Southern District Municipality 1 205 1 416 1 776
Total: Southern Municipalities 153 076 170 523 201 504



Total: North West Municipalities 731 494 801 343 911 712
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 33
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
SCHEDULE 3
Column A
2006/07 2007/08
Cat Number Municipality R'000 R'000 R'000
2005/06 Allocation Forward Estimates
Column B
DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL
GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
(by National Financial Year)

WESTERN CAPE

A City of Cape Town 275 565 311 970 292 912

B WC011 Matzikama 8 920 9 878 11 586
B WC012 Cederberg 7 579 8 342 9 424
B WC013 Bergrivier 6 208 6 897 7 989
B WC014 Saldanha Bay 9 369 10 587 12 978
B WC015 Swartland 7 596 8 343 9 489
C DC1 West Coast District Municipality 1 787 1 791 2 151
Total: West Coast Municipalities 41 459 45 838 53 618

B WC022 Witzenberg 12 612 13 926 15 838
B WC023 Drakenstein 20 820 23 287 27 342
B WC024 Stellenbosch 13 118 14 662 17 068
B WC025 Breede Valley 18 705 20 778 24 430
B WC026 Breede River Winelands 13 687 15 292 18 187
C DC2 Cape Winelands District Municipality 2 208 1 807 695
Total: Boland Municipalities 81 149 89 752 103 561

B WC031 Theewaterskloof 14 431 16 031 18 681
B WC032 Overstrand 10 172 11 459 13 987
B WC033 Cape Agulhas 4 456 5 008 6 237
B WC034 Swellendam 5 428 5 960 6 913
C DC3 Overberg District Municipality 1 064 1 187 1 386
Total: Overberg Municipalities 35 551 39 644 47 204

B WC041 Kannaland 5 610 6 117 6 883
B WC042 Langeberg 7 187 8 072 10 021
B WC043 Mossel Bay 10 967 12 394 15 379
B WC044 George 20 679 23 259 28 021
B WC045 Oudtshoorn 11 296 12 675 15 342
B WC047 Plettenberg Bay 6 539 7 341 8 972
B WC048 Knysna 8 922 10 014 12 062
C DC4 Eden District Municipality 3 437 3 460 4 091
Total: Eden Municipalities 74 637 83 332 100 771

B WC051 Laingsburg 2 501 2 682 2 960
B WC052 Prince Albert 2 968 3 123 3 352
B WC053 Beaufort West 7 420 8 270 9 950
C DC5 Central Karoo District Municipality 5 629 5 639 3 744
Total: Central Karoo Municipalities 18 518 19 712 20 007



Total: Western Cape Municipalities 526 880 590 248 618 072
National Total 9 643 341 10 514 940 11 370 620
34 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
4 A
G E
N E
R A
L O
R N
A T
IO N
A L
L Y
A S
S IG
N E
D F
U N
C T
IO N
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S C
o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
A g ri
cu lt
u re
E as
te rn
C ap
e 4
7 5
5 2
5 7 0
6 1

6 9 8
3 8

(V o te
2 5 )
F re
e S
ta te
2 1 0
8 8
2 5 3
0 6

3 8 0
8 4

G au
te n g
5 7
2 7

6 8
7 3

1 9 6
5 1

K w
aZ u lu
-N at
al
4 6 2
7 0

5 5 5
2 4

6 8 3
0 1

L im
p o p o
4 1 7
8 6

5 0 1
4 3

6 2 9
2 1

M p u
m al
an g a
2 3 6
2 9

2 8 3
5 5

4 1 1
3 3

N o rt
h er
n C
ap e
1 3 1
4 8

1 5 7
7 7

2 8 5
5 5

N o rt
h W
es t
3 3 5
9 4

4 0 3
1 3

5 3 0
9 1

W es
te rn
C ap
e
1 7 2
0 6

2 0 6
4 8

3 3 4
2 6

T O
T A
L 2
5 0 0
0 0
3 0 0 0
0 0

4 1 5 0
0 0

H ea
lt h
E as
te rn
C ap
e 1
2 7 5
6 6
1 2 7 5
6 6

1 3 3 9
4 4

(V o te
1 6 )
F re
e S
ta te
9 2 5
1 7
9 2 5
1 7

9 7 1
4 3

G au
te n g
5 5 4 0
3 9

5 5 4 0
3 9

5 8 1 7
4 1

K w
aZ u lu
-N at
al
1 9 2 3
7 3

1 9 2 3
7 3

2 0 1 9
9 2

L im
p o p o
7 2 4
1 1

7 2 4
1 1

7 6 0
3 2

M p u m
al an
g a
5 4 3
6 3

5 4 3
6 3

5 7 0
8 1

N o rt
h er
n C
ap e
4 1 0
6 9

4 1 0
6 9

4 3 1
2 2

N o rt
h W
es t
6 2 5
6 4

6 2 5
6 4

6 5 6
9 2

W es
te rn
C ap
e
3 2 3 2
7 8

3 2 3 2
7 8

3 3 9 4
4 2

T O
T A
L 1 5
2 0 1
8 0
1 5
2 0 1
8 0
1
5 9 6 1
8 9

E as
te rn
C ap
e
3 5 3 0
2 2

3 7 4 2
0 3

3 9 2 9
1 3

F re
e S
ta te
4 3 2 1
1 6

4 5 8 0
4 3

4 8 0 9
4 5

G au
te n g
1 7
6 0 4
6 5
1
8 6 6 0
9 4
1
9 5 9 3
9 9

K w
aZ u lu
-N at
al
6 9 1 4
5 1

7 3 2 1
6 7

7 6 8 0
7 8

L im
p o p o
7 1 1
8 2

7 1 5
7 9

7 1 6
4 8

M p u
m al
an g a
4 2 2
2 4

4 4 7
5 7

4 6 9
9 5

N o rt
h er
n C
ap e
7 6 3
5 3

9 2 2
8 6

1 0 7 9
7 5

N o rt
h W
es t
6 7 8
8 9

6 9 3
8 0

7 0 5
0 9

W es
te rn
C ap
e 1
2 1 4 6
8 4
1
2 7 2 6
4 0
1
3 2 2 7
4 4

T O
T A
L 4 7
0 9 3
8 6
4 9
8 1 1
4 9
5
2 2 1 2
0 6

2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce
(b )
N at
io n
al T
er ti
ar y
S er
v ic
es G
ra n
t T
o f
u n
d p
ro v in
ce s
to p
la n , m
o d er
n is
e,
ra ti
o n
al is
e an
d t
ra n sf
o rm
t h e
te rt
ia ry

h o
sp it
al s
er v ic
e d el
iv er
y p
la tf
o rm
i n l
in e
w it
h n
at io
n al
p o li
cy o
b je
ct iv
es .
N at
io n al
ly a
ss ig
n ed
f u n ct
io n g
ra n t
to p
ro v in
ce s
C o
m p
re h
en si
v e
A g
ri cu
lt u
ra l
S u
p p
o rt

P ro
g ra
m m
e G
ra n
t
T o
e x
p an
d t
h e
p ro
v is
io n o
f su
p p o rt
s er
v ic
es
to p
ro m
o te
a n d f
ac il
it at
e ag
ri cu
lt u ra
l
d ev
el o p m
en t.
C o n d it
io n al
g ra
n t,
t o b
e p h as
ed i
n
th e
p ro
v in
ci al
e q u it
ab le
s h ar
e
V o te
N a
m e
o f
A ll
o ca
ti o
n P
u rp
o se
T y p
e o f
A ll
o ca
ti o n
(a )
H ea
lt h
P ro
fe ss
io n
s T
ra in
in g
a n
d
D ev
el o
p m
en t
G ra
n t
T o
s u
p p o rt
t h e
tr ai
n in
g a
n d d
ev el
o p m
en t
o f
h ea
lt h
p ro
fe ss
io n al
s.
N at
io n al
ly a
ss ig
n ed
f u n ct
io n g
ra n t
to p
ro v in
ce s
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 35
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
4 A
G E
N E
R A
L O
R N
A T
IO N
A L
L Y
A S
S IG
N E
D F
U N
C T
IO N
A L
L O
C A
T IO
N S
T O
P R
O V
IN C
E S C
o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce V
o te
N a
m e
o f
A ll
o ca
ti o
n P
u rp
o se
T y p
e o f
A ll
o ca
ti o n
E as
te rn
C ap
e
6 7 5 3
3 0

7 4 2 0
5 7

9 8 4 9
4 3

F re
e S
ta te
2 2 0 9
2 1

2 4 2 6
7 8

4 3 8 4
2 3

(V o te
8 )
G au
te n g
3 6 9 7
7 7
4 0 7 7
4 5

4 0 6 1
2 7

K w
aZ u lu
-N at
al
7 8 7 8
0 3

8 7 0 4
8 6
1
1 2 0 4
7 4

L im
p o p o
6 6 0 8
9 8

7 2 9 4
6 4

8 3 0 9
8 0

M p u
m al
an g a
2 8 5 5
3 3

3 1 6 5
9 6

4 1 0 2
6 3

N o rt
h er
n C
ap e
1 8 0 5
2 9

2 0 1 7
3 3

2 7 9 2
4 1

N o rt
h W
es t
3 2 1 1
3 5

3 5 4 3
7 3

4 9 6 9
1 8

W es
te rn
C ap
e
2 2 8 8
4 7

2 5 2 9
8 7

3 5 6 6
5 6

T O
T A
L 3 7
3 0 7
7 3
4 1
1 8 1
1 9
5
3 2 4 0
2 5

E as
te rn
C ap
e
9 4 1
3 3

9 9 7
8 1

1 0 4 7
7 0

F re
e S
ta te
3 7 3
3 4

3 9 5
7 4

4 1 5
5 3

(V o te
1 8 )
G au
te n g
2 7 9
0 4
2 9 5
7 8

3 1 0
5 7

K w
aZ u lu
-N at
al
6 8 1
8 5

7 2 2
7 6

7 5 8
9 0

L im
p o p o
6 1 1
4 6

6 4 8
1 5

6 8 0
5 6

M p u
m al
an g a
2 7 6
5 1

2 9 3
1 0

3 0 7
7 5

N o rt
h er
n C
ap e
9 9
9 8

1 0 5
9 8

1 1 1
2 8

N o rt
h W
es t
4 1 6
1 5

4 4 1
1 2

4 6 3
1 7

W es
te rn
C ap
e
2 0 0
3 4

2 1 2
3 6

2 2 2
9 8

T O
T A
L 3
8 8 0
0 0
4 1 1 2
8 0

4 3 1 8
4 4

N a ti
o n
a l
T re
a su
ry
P ro
v in
ci al
I n
fr as
tr u
ct u
re G
ra n
t T
o f
u n d t
h e
co n st
ru ct
io n , m
ai n te
n an
ce a
n d
re h
ab il
it at
io n o
f n ew
a n d e
x is
ti n g
in fr
as tr
u ct
u re
i n e
d u ca
ti o n , ro
ad s,
h ea
lt h
an d
a g ri
cu lt
u re
.
G en
er al
c o n d it
io n al
g ra
n t
to
p ro
v in
ce s
S o ci
a l
D ev
el o p
m en
t
In te
g ra
te d
S o
ci al
D ev
el o
p m
en t
S er
v ic
es
G ra
n t
T o
s u
p p o rt
a n d p
ro v id
e ap
p ro
p ri
at e
so ci
al
w el
fa re
s er
v ic
es a
n d d
ev el
o p m
en t
in te
rv en
ti o n s,
a n d f
o r
im m
ed ia
te a
n d
ap p
ro p
ri at
e sh
o rt
-t er
m r
el ie
f to
v u ln
er ab
le
in d
iv id
u al
s an
d h
o u se
h o ld
s w
h o a
re n
o t
el ig
ib le
a n d n
o t
re ce
iv in
g a
n y f
o rm
o f
as si
st an
ce .
C o n d it
io n al
g ra
n t,
t o b
e p h as
ed i
n
th e
p ro
v in
ci al
e q u it
ab le
s h ar
e
36 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
4 B
G E
N E
R A
L O
R N
A T
IO N
A L
L Y
A S
S IG
N E
D F
U N
C T
IO N
A L
L O
C A
T IO
N S
T O
L O
C A
L G
O V
E R
N M
E N
T
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
5 4
3 6 1
6 1
7
4 5 3 5
9 5
8
3 0 1 2
7 4

(V o te
5 )
T O
T A
L 5 4
3 6 1
6 1
7 4
5 3 5
9 5
8
3 0 1 2
7 4

1 )
T h e
a ll
o ca
ti o
n s
p er
m u
n ic
ip a
li ty
a re
l is
te d
i n
A p
p en
d ix
E 4
o f
A n
n ex
u re
E .
2 0 0 5 /0
6
A ll
o ca
ti o n
V o te
N a
m e
o f
A ll
o ca
ti o
n
P ro
v in
ci a l
a n
d
L o ca
l
G o v er
n m
en t
P u
rp o se
T o
s u
p p le
m en
t m
u n ic
ip al
c ap
it al
b u d g et
s to
f u n d b
ac k lo
g s
in b
as ic
m u n ic
ip al
i n fr
as tr
u ct
u re
f o r
th e
p ro
v is
io n o
f b as
ic s
er v ic
es p
ri m
ar il
y f
o r
p o o r
h o u se
h o ld
s.
M u
n ic
ip al
I n
fr as
tr u
ct u
re G
ra n
t (M
IG )
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 37
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5
S P
E C
IF IC
P U
R P
O S
E A
L L
O C
A T
IO N
S T
O P
R O
V IN
C E
S
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
A g ri
cu lt
u re
E as
te rn
C ap
e 8
0 0 0
8 5
0 0

8 7
4 8

(V o te
2 5 )
F re
e S
ta te
2 0
0 0
2 5
0 0

2 7
4 7

G au
te n g
2 0
0 0

2 5
0 0

2 7
4 7

K w
aZ u lu
-N at
al
8 0
0 0

8 5
0 0

8 7
4 8

L im
p o p o
5 0
0 0

5 5
0 0

5 7
4 7

M p u
m al
an g a
5 5
0 0

6 0
0 0

6 2
4 7

N o rt
h er
n C
ap e
2 0
0 0

2 5
0 0

2 7
4 7

N o rt
h W
es t
5 0
0 0

5 5
0 0

5 7
4 7

W es
te rn
C ap
e
2 5
0 0

3 0
0 0

3 2
4 7

T O
T A
L 4
0 0
0 0
4 4 5
0 0

4 6 7
2 5

E d
u ca
ti o n
U n al
lo ca
te d
-





5 0 0 0
0 0

5 0 0 0
0 0

(V o te
1 5 )
T O
T A
L -





5
0 0 0
0 0

5 0 0 0
0 0

E as
te rn
C ap
e
2 3 6
9 2

2 5 1
1 3

2 6 3
6 9

F re
e S
ta te
7 9
4 7

8 4
2 4

8 8
4 5

G au
te n g
1 8 8
8 0

2 0 0
1 2

2 1 0
1 3

K w
aZ u lu
-N at
al
3 1 1
2 6

3 2 9
9 4

3 4 6
4 4

L im
p o p o
2 0 3
7 1

2 1 5
9 4

2 2 6
7 3

M p u
m al
an g a
1 0 3
1 7

1 0 9
3 6

1 1 4
8 3

N o rt
h er
n C
ap e
2 3
1 8

2 4
5 7

2 5
8 0

N o rt
h W
es t
1 0 4
4 4

1 1 0
7 1

1 1 6
2 4

W es
te rn
C ap
e
1 1 1
9 8

1 1 8
7 0

1 2 4
6 4

T O
T A
L 1
3 6 2
9 3
1 4 4 4
7 1

1 5 1 6
9 5

E as
te rn
C ap
e
1 9 4 2
8 8

2 3 3 8
8 2

2 4 5 5
7 6

F re
e S
ta te
5 3 8
1 7

6 4 7
8 4

6 8 0
2 3

G au
te n g
8 3 0
0 6

9 9 9
2 1

1 0 4 9
1 7

K w
aZ u lu
-N at
al
1 9 8 8
4 9

2 3 9 3
7 2

2 5 1 3
4 1

L im
p o p o
1 6 7 8
3 6

2 0 2 0
3 9

2 1 2 1
4 1

M p u
m al
an g a
7 0 2
3 5

8 4 5
4 9

8 8 7
7 7

N o rt
h er
n C
ap e
2 4 6
2 8

2 9 6
4 7

3 1 1
2 9

N o rt
h W
es t
7 9 3
5 7

9 5 5
2 9

1 0 0 3
0 5

W es
te rn
C ap
e
4 0 1
3 5

4 8 3
1 3

5 0 7
2 9

T O
T A
L 9
1 2 1
5 1
1 0
9 8 0
3 6
1
1 5 2 9
3 8

2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce
T o
p ro
m o te
H IV
a n d A
id s
an d l
if e
sk il
ls
ed u
ca ti
o n i
n p
ri m
ar y a
n d s
ec o n d ar
y
sc h
o o
ls .
C o n d it
io n al
g ra
n t
P u
rp o se
T y p
e o f
A ll
o ca
ti o n
R ec
ap it
al is
at io
n o
f F
u rt
h er
E d u ca
ti o n a
n d
T ra
in in
g c
o ll
eg es
.
C o n d it
io n al
g ra
n t
C o n d it
io n al
g ra
n t
V o te
N a
m e
o f
A ll
o ca
ti o
n
(a )
F u
rt h
er E
d u
ca ti
o n
a n
d T
ra in
in g
C o
ll eg
e
S ec
to r
R ec
ap it
al is
at io
n G
ra n
t
(b )
H IV
a n
d A
id s
(L if
e S
k il
ls E
d u
ca ti
o n
)
G ra
n t
(c )
N at
io n
al S
ch o
o l
N u
tr it
io n
P ro
g ra
m m
e
G ra
n t
L an
d C
ar e
P ro
g ra
m m
e G
ra n
t: P
o v
er ty

R el
ie f
an d
I n
fr as
tr u
ct u
re D
ev el
o p
m en
t
T o
a ll
ev ia
te h
u n g er
a n d e
n h an
ce a
ct iv
e
le ar
n in
g c
ap ac
it y .
T o
a d
d re
ss t
h e
d eg
ra d at
io n p
ro b le
m s
o f
n at
u ra
l/ ag
ri cu
lt u ra
l re
so u rc
es a
n d t
o
im p
ro v e
th e
so ci
o -e
co n o m
ic s
ta tu
s an
d
fo o
d s
ec u ri
ty o
f ru
ra l
co m
m u n it
ie s.
C o n d it
io n al
g ra
n t
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 38
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5
S P
E C
IF IC
P U
R P
O S
E A
L L
O C
A T
IO N
S T
O P
R O
V IN
C E
S
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce P
u rp
o se
T y p
e o f
A ll
o ca
ti o n
V o te
N a
m e
o f
A ll
o ca
ti o
n
H ea
lt h
E as
te rn
C ap
e 1
5 9 0
0 5
2 1 8 0
2 1

2 2 8 9
2 2

(V o te
1 6 )
F re
e S
ta te
1 0 0 8
7 4
1 4 2 2
6 5

1 4 9 3
7 8

G au
te n g
1 8 5 0
4 8

2 5 2 6
9 5

2 6 5 3
3 0

K w
aZ u lu
-N at
al
2 5 1 4
6 8

3 4 4 3
0 4

3 6 1 5
1 9

L im
p o p o
1 2 5 8
9 9

1 7 5 8
6 1

1 8 4 6
5 4

M p u
m al
an g a
8 1 3
9 2

1 0 7 4
7 9

1 1 2 8
5 3

N o rt
h er
n C
ap e
4 8 0
5 0

6 8 6
0 3

7 2 0
3 3

N o rt
h W
es t
1 0 0 9
2 1

1 4 2 3
1 6

1 4 9 4
3 2

W es
te rn
C ap
e
8 2 4
5 1

1 1 5 6
7 0

1 2 1 4
5 4

T O
T A
L 1 1
3 5 1
0 8
1 5
6 7 2
1 4
1
6 4 5 5
7 5

E as
te rn
C ap
e
2 4 5
3 1

2 6 0
0 3

2 7 3
0 3

F re
e S
ta te
1 3 3
9 3

1 4 1
9 7

1 4 9
0 7

G au
te n g
1 8 5
1 0

1 9 6
2 1

2 0 6
0 2

K w
aZ u lu
-N at
al
2 3 7
7 8

2 5 2
0 4

2 6 4
6 4

L im
p o p o
1 7 4
5 7

1 8 5
0 5

1 9 4
3 0

M p u
m al
an g a
1 2 3
4 0

1 3 0
8 1

1 3 7
3 5

N o rt
h er
n C
ap e
1 0 0
8 3

1 0 6
8 8

1 1 2
2 3

N o rt
h W
es t
1 2 6
4 2

1 3 4
0 0

1 4 0
7 0

W es
te rn
C ap
e
1 7 6
0 8

1 8 6
6 4

1 9 5
9 7

T O
T A
L 1
5 0 3
4 2
1 5 9 3
6 3

1 6 7 3
3 1

E as
te rn
C ap
e
1 5 7 7
3 2

7 1 6
6 6

1 0 2 5
5 2

F re
e S
ta te
1 1 3 0
8 2

1 2 8 8
5 3

1 0 4 3
6 0

G au
te n g
1 7 9
5 5

1 4 8 6
6 4

1 3 3 0
9 3

K w
aZ u lu
-N at
al
1 2 8 9
7 7

6 0 9
4 0

8 1 0
9 0

L im
p o p o
2 1 2 9
1 8

1 2 3 6
9 8

1 6 0 6
9 0

M p u
m al
an g a
5 7 0
1 8

1 0 1 0
3 2

1 1 7 0
7 1

N o rt
h er
n C
ap e
6 9 6
5 1

2 1 7 4
6 4

2 3 4 9
6 0

N o rt
h W
es t
9 8 0
5 6

1 2 5 4
9 3

1 0 6 4
9 5

W es
te rn
C ap
e
1 7 2 0
3 8

2 0 2 4
7 4

1 9 8 9
8 7

T O
T A
L 1 0
2 7 4
2 7
1 1
8 0 2
8 4
1
2 3 9 2
9 8

(a )
C o
m p
re h en
si v
e H
IV a
n d
A id
s G
ra n
t
(c )
H o
sp it
al R
ev it
al is
at io
n G
ra n
t
(b )
H o
sp it
al M
an ag
em en
t an
d Q
u al
it y

Im p
ro v
em en
t G
ra n
t
C o n d it
io n al
g ra
n t
C o n d it
io n al
g ra
n t
T o
f u
n d p
ro v in
ce s
to p
la n , m
an ag
e,
m o
d er
n is
e, r
at io
n al
is e
an d t
ra n sf
o rm
t h e
in fr
as tr
u ct
u re
, h ea
lt h t
ec h n o lo
g y ,
m an
ag em
en t,
m o n it
o ri
n g a
n d e
v al
u at
io n o
f
h o
sp it
al s
in l
in e
w it
h n
at io
n al
p o li
cy
o b
je ct
iv es
.
T o
t ra
n sf
o rm
h o sp
it al
m an
ag em
en t
an d
im p
ro v
e q u al
it y o
f ca
re i
n l
in e
w it
h
n at
io n al
p o li
cy .
T o
e n
ab le
t h e
h ea
lt h s
ec to
r to
d ev
el o p a
n
ef fe
ct iv
e re
sp o n se
t o t
h e
H IV
a n d A
id s
ep id
em ic
a n d o
th er
m at
te rs
.
C o n d it
io n al
g ra
n t
39 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5
S P
E C
IF IC
P U
R P
O S
E A
L L
O C
A T
IO N
S T
O P
R O
V IN
C E
S
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce P
u rp
o se
T y p
e o f
A ll
o ca
ti o n
V o te
N a
m e
o f
A ll
o ca
ti o
n
H ea
lt h
E as
te rn
C ap
e 2
6 3
1 6
-






-






(V o te
1 6 )
F re
e S
ta te
7 2
9 6
-






-






G au
te n g
1 1 3
3 3
-






-







K w
aZ u lu
-N at
al
2 6 9
5 4
-






-







L im
p o p o
2 2 3
4 4
-






-







M p u
m al
an g a
9 5
8 1
-






-







N o rt
h er
n C
ap e
3 2
9 9
-






-







N o rt
h W
es t
1 0 9
8 1
-






-







W es
te rn
C ap
e
5 2
8 8
-






-







T O
T A
L 1
2 3 3
9 2
-






-






H o u
si n
g E
as te
rn C
ap e
5 8 1 2
1 8
6 7 9 1
9 4

8 3 0 1
5 4

(V o te
2 8 )
F re
e S
ta te
3 9 8 6
1 8
4 6 5 8
1 4

5 6 9 3
4 7

G au
te n g
1 3
4 0 6
7 5
1
5 6 6 6
7 4
1
9 1 4 8
8 7

K w
aZ u lu
-N at
al
7 9 9 6
5 9

9 3 4 4
5 7
1
1 4 2 1
5 3

L im
p o p o
3 9 7 6
5 0

4 6 4 6
8 2

5 6 7 9
6 3

M p u
m al
an g a
3 2 1 1
2 3

3 7 5 2
5 5

4 5 8 6
6 0

N o rt
h er
n C
ap e
7 9 9
1 7

9 3 3
8 9

1 1 4 1
4 6

N o rt
h W
es t
4 6 7 8
8 0

5 4 6 7
5 1

6 6 8 2
7 4

W es
te rn
C ap
e
4 5 6 7
4 0

5 3 3 7
3 3

6 5 2 3
6 2

T O
T A
L 4 8
4 3 4
8 0
5 6
5 9 9
4 9
6
9 1 7 9
4 6

F re
e S
ta te
9 4
7 5
-






-







G au
te n g
4 1
3 0
-






-







L im
p o p o
1 4
1 8
-






-







W es
te rn
C ap
e
9 3
7 3
-






-







T O
T A
L 2
4 3
9 6
-






-






L a n
d A
ff a
ir s
G au
te n g
8 0
0 0
8 0
0 0
-







(V o te
2 9
)
T O
T A
L 8
0 0 0
8 0
0 0
-







(d )
In te
g ra
te d
N u
tr it
io n
P ro
g ra
m m
e G
ra n
t
(a )
In te
g ra
te d
H o
u si
n g
a n
d H
u m
an
S et
tl em
en t
D ev
el o
p m
en t
G ra
n t
(b )
H u
m an
S et
tl em
en t
an d
R ed
ev el
o p
m en
t
G ra
n t
T o
f u
n d p
ro je
ct s
th at
a im
t o i
m p ro
v e
th e
q u
al it
y o
f th
e en
v ir
o n m
en t
b y i
d en
ti fy
in g
d y
sf u
n ct
io n al
it ie
s in
h u m
an s
et tl
em en
ts .
C o n d it
io n al
g ra
n t
L an
d D
is tr
ib u
ti o
n :
A le
x an
d ra
U rb
an
R en
ew al
P ro
je ct
G ra
n t
T o
c o
n tr
ib u te
t o w
ar d s
th e
p u rc
h as
e o f
la n d
fo r
th e
re lo
ca ti
o n a
n d s
et tl
em en
t o f
A le
x an
d ra
r es
id en
ts a
n d o
th er
q u al
if y in
g
b en
ef ic
ia ri
es .
C o n d it
io n al
g ra
n t
T o
f in
an ce
t h e
im p le
m en
ta ti
o n o
f N
at io
n al

H o
u si
n g p
ro g ra
m m
es , an
d t
o f
ac il
it at
e
h ab
it ab
le , st
ab le
a n d s
u st
ai n ab
le h
u m
an
se tt
le m
en ts
.
C o n d it
io n al
g ra
n t
T o
i m
p le
m en
t in
te g ra
te d n
u tr
it io
n a
ct iv
it ie
s
ai m
ed a
t im
p ro
v in
g t
h e
n u tr
it io
n al
s ta
tu s
o f
S o
u th
A fr
ic an
s.
C o n d it
io n al
g ra
n t
40 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5
S P
E C
IF IC
P U
R P
O S
E A
L L
O C
A T
IO N
S T
O P
R O
V IN
C E
S
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce P
u rp
o se
T y p
e o f
A ll
o ca
ti o n
V o te
N a
m e
o f
A ll
o ca
ti o
n
E as
te rn
C ap
e
1 3 9
7 9

1 4 0
2 6

1 4 4
2 4

F re
e S
ta te
1 9 3
7 4

1 9 4
3 9

1 9 9
9 1

(V o te
1 8 )
G au
te n g
2 0 3
4 1
2 0 4
0 9

2 0 9
8 8

K w
aZ u lu
-N at
al
2 5 1
8 7

2 5 2
7 2

2 5 9
9 0

L im
p o p o
9 1
3 8

9 1
6 8

9 4
2 9

M p u
m al
an g a
2 0 6
1 9

2 0 6
8 8

2 1 2
7 5

N o rt
h er
n C
ap e
7 7
5 0

7 7
7 6

7 9
9 7

N o rt
h W
es t
1 5 9
1 4

1 5 9
6 7

1 6 4
2 0

W es
te rn
C ap
e
6 0
8 9

6 1
0 9

6 2
8 3

T O
T A
L 1
3 8 3
9 1
1 3 8 8
5 4

1 4 2 7
9 7

E as
te rn
C ap
e
6 4 9 8
9 0

6 9 6 1
1 3

7 1 7 0
7 9

F re
e S
ta te
2 3 2 8
7 6

2 4 2 8
9 9

2 5 5 0
4 4

G au
te n g
3 5 0 0
0 0

3 7 5 5
1 4

3 9 1 9
2 3

K w
aZ u lu
-N at
al
7 8 4 2
3 5

8 1 9 7
9 6

8 4 0 4
0 2

L im
p o p o
5 0 0 0
0 0

5 1 6 2
9 0

5 4 2 2
9 2

M p u
m al
an g a
2 4 6 1
3 9

2 6 8 3
9 1

2 8 3 1
4 2

N o rt
h er
n C
ap e
9 4 6
8 8

9 7 7
1 0

1 0 2 5
9 6

N o rt
h W
es t
2 8 7 9
9 3

3 1 6 7
6 8

3 2 7 9
7 4

W es
te rn
C ap
e
2 3 6 2
3 4

2 5 0 8
3 9

2 7 3 7
3 8

T O
T A
L 3 3
8 2 0
5 5
3 5
8 4 3
2 0
3
7 3 4 1
9 0

E as
te rn
C ap
e 9
9 4 6 9
7 9
1
1 0
4 9 4
1 5
1
1 9
5 1 3
1 4

F re
e S
ta te
3 7
2 5 8
6 0
4
1 0 3 0
4 1
4
4 4 7 8
1 5

G au
te n g
6 4
5 4 1
4 5
7
2 2 1 4
1 4
7
8 3 8 4
6 0

K w
aZ u lu
-N at
al 1
1 9
8 6 8
9 6
1
3 0
1 2 6
4 2
1
4 0
0 6 7
1 0

L im
p o p o
6 8
1 4 5
9 4
7
3 7 5 5
7 4
7
9 7 4 8
7 6

M p u
m al
an g a
3 5
3 1 7
6 1
3
8 3 4 1
5 1
4
1 6 3 8
5 9

N o rt
h er
n C
ap e
1 2
3 2 3
9 1
1
3 4 9 0
1 5
1
4 6 1 6
3 6

N o rt
h W
es t
4 3
2 8 0
1 6
4
8 7 3 3
5 6
5
3 4 5 7
5 9

W es
te rn
C ap
e 4
0 0 2 6
7 1
4
2 5 1 5
0 1
4
6 3 9 6
2 9

T O
T A
L 5 2 0
2 3 3
1 3
5 7 0
7 0 1
0 9
6
1 8
3 0 0
5 8

(b )
S o
ci al
A ss
is ta
n ce
A d
m in
is tr
at io
n G
ra n
t T
o f
u n
d t
h e
ad m
in is
tr at
io n o
f so
ci al

as si
st an
ce g
ra n ts
.
C o n d it
io n al
g ra
n t
(c )
S o
ci al
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
T o
f u
n d s
o ci
al a
ss is
ta n ce
t ra
n sf
er p
ay m
en ts

to e
li g
ib le
b en
ef ic
ia ri
es .
C o n d it
io n al
g ra
n t
S o ci
a l
D ev
el o p
m en
t
(a )
H IV
a n
d A
id s
(C o
m m
u n
it y
-B as
ed C
ar e)

G ra
n t
T o
p ro
v id
e so
ci al
w el
fa re
s er
v ic
es t
o
o rp
h an
s an
d v
u ln
er ab
le c
h il
d re
n w
h o a
re
in fe
ct ed
a n d a
ff ec
te d b
y H
IV a
n d A
id s.
C o n d it
io n al
g ra
n t
41 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5
S P
E C
IF IC
P U
R P
O S
E A
L L
O C
A T
IO N
S T
O P
R O
V IN
C E
S
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce P
u rp
o se
T y p
e o f
A ll
o ca
ti o n
V o te
N a
m e
o f
A ll
o ca
ti o
n
E as
te rn
C ap
e
2 6
7 0

4 3
4 0

6 4
9 1

F re
e S
ta te
2 6
7 0

4 3
4 0

3 0
6 8

G au
te n g
2 6
7 0

4 3
4 0

4 6
9 0

(V o te
1 9 )
K w
aZ u lu
-N at
al 2
6 7 0
4 3
4 0

7 5
9 6

L im
p o p o
2 6
7 0

4 3
4 0

5 1
1 5

M p u
m al
an g a
2 6
7 0

4 3
4 0

3 0
8 7

N o rt
h er
n C
ap e
2 6
4 0

4 2
8 0

3 1
1 5

N o rt
h W
es t
2 6
7 0

4 3
4 0

3 4
6 0

W es
te rn
C ap
e
2 6
7 0

4 3
4 0

4 3
2 8

T O
T A
L 2
4 0
0 0
3 9 0
0 0

4 0 9
5 0

M as
s S
p o
rt a
n d
R ec
re at
io n
P ar
ti ci
p at
io n

P ro
g ra
m m
e G
ra n
t
T o
f u
n d t
h e
p ro
m o ti
o n o
f m
as s
p ar
ti ci
p at
io n w
it h in
d is
ad v an
ta g ed

co m
m u n it
ie s
in a
s el
ec te
d n
u m
b er
o f
sp o rt

ac ti
v it
ie s
an d t
h e
em p o w
er m
en t
o f
co m
m u n it
ie s
to m
an ag
e th
es e
ac ti
v it
ie s.
C o n d it
io n al
g ra
n t
S p
o rt
a n
d
R ec
re a ti
o n
S o
u th

A fr
ic a
42 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5 A
: S
O C
IA L
A S
S IS
T A
N C
E T
R A
N S
F E
R S
G R
A N
T
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
E as
te rn
C ap
e
2 2 4 1
9 0

2 4 9 3
4 6

2 7 2 8
9 4

F re
e S
ta te
3 6 8
3 8

4 0 1
7 7

4 4 2
5 0

(V o te
1 8 )
G au
te n g
1 1 0 9
8 3
1 1 9 4
6 3

1 2 9 0
4 9

K w
aZ u lu
-N at
al
2 4 4 5
6 0

2 7 2 8
7 6

3 0 3 6
5 2

L im
p o p o
1 0 5 3
6 6

1 1 7 5
9 5

1 3 0 8
7 4

M p u m
al an
g a
4 6 8
4 6

5 0 2
8 6

5 4 9
8 8

N o rt
h er
n C
ap e
2 2 4
2 5

2 5 8
6 8

2 9 3
6 9

N o rt
h W
es t
7 5 1
4 6

8 7 6
8 1

9 9 5
4 7

W es
te rn
C ap
e
7 0 9
5 5

7 5 8
7 7

8 1 9
7 2

T O
T A
L 9
3 7 3
0 9
1 0
3 9 1
6 9
1
1 4 6 5
9 5

E as
te rn
C ap
e 1
4 0 9 5
3 3
1
5 1 8 5
6 1
1
6 4 5 3
7 7

F re
e S
ta te
4 8 9 9
6 6

5 1 2 3
4 5

5 4 9 8
2 3

G au
te n g
1 1
0 4 6
8 2
1
1 7 1 9
3 0
1
2 3 3 6
1 1

K w
aZ u lu
-N at
al 2
0 3 3 0
4 8
2
0 9 4 9
0 0
2
2 0 5 1
5 8

L im
p o p o
1 4
0 5 4
1 0
1
4 6 1 3
4 7
1
5 3 8 2
5 9

M p u
m al
an g a
6 7 6 3
9 5

6 9 6 9
7 3

7 3 3 6
5 6

N o rt
h er
n C
ap e
1 4 9 7
8 3

1 5 4 3
4 0

1 6 2 6
8 9

N o rt
h W
es t
7 0 3 1
4 6

7 5 5 3
8 6

8 1 1 8
9 0

W es
te rn
C ap
e
5 3 9 5
5 3

5 6 4 3
0 7

6 0 2 9
1 8

T O
T A
L 8 5
1 1 5
1 6
8 9
3 0 0
8 9
9
4 8 3 3
8 1

E as
te rn
C ap
e 1
1 3 6 1
4 1
1
5 6 0 2
9 2
1
6 8 9 3
0 4

F re
e S
ta te
4 0 4 9
2 1

5 3 7 8
9 2

5 9 3 3
8 5

G au
te n g
7 5 9 6
3 3
1
0 6 7 7
2 1
1
1 7 8 0
3 7

K w
aZ u lu
-N at
al 1
2 5 4 8
5 9
1
5 9 3 5
5 7
1
7 4 4 7
5 3

L im
p o p o
9 5 2 1
5 6
1
0 6 7 9
6 1
1
1 7 5 4
3 0

M p u
m al
an g a
4 5 7 7
9 5

5 0 4 4
1 8

5 5 3 4
1 3

N o rt
h er
n C
ap e
1 2 6 9
6 4

1 6 5 3
6 6

1 8 0 0
4 4

N o rt
h W
es t
5 7 9 9
1 9

7 9 3 8
8 3

9 0 5 0
9 8

W es
te rn
C ap
e
2 8 3 3
7 2

3 5 0 8
3 6

3 9 2 0
0 4

T O
T A
L 5 9
5 5 7
6 0
7 6
4 1 9
2 6
8
4 1 1 4
6 8

(a )
C ar
e D
ep en
d en
cy G
ra n t
(b )
C h il
d S
u p p o rt
G ra
n t
(0 -
6 y
ea rs
)
(c )
C h
il d S
u p p o rt
E x te
n si
o n G
ra n t
(7 -
1 3 y
ea rs
)
S o ci
a l
D ev
el o p
m en
t
S o
ci al
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
V o te
N a
m e
o f
A ll
o ca
ti o
n 2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce S
o ci
a l
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
b y G
ra n
t T
y p
e
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 43
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5 A
: S
O C
IA L
A S
S IS
T A
N C
E T
R A
N S
F E
R S
G R
A N
T
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
V o te
N a
m e
o f
A ll
o ca
ti o
n 2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce S
o ci
a l
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
b y G
ra n
t T
y p
e
E as
te rn
C ap
e 2
7 4 9 7
6 4
2
9 3 1 5
2 4
3
1 8 2 1
3 3

F re
e S
ta te
1 3
0 5 8
1 6
1
3 9 2 1
3 0
1
5 0 7 1
6 3

(V o te
1 8 )
G au
te n g
1 7
5 6 3
9 3
1 9
0 0 1
3 1
2
0 7 4 4
9 5

K w
aZ u lu
-N at
al 3
8 6 2 6
4 2
4
1 1 7 9
6 5
4
4 5 8 2
3 4

L im
p o p o
1 0
2 1 5
2 5
1
1 2 6 5
5 8
1
2 5 8 3
1 0

M p u
m al
an g a
7 9 4 4
9 5

8 8 1 7
2 8

9 8 4 8
4 7

N o rt
h er
n C
ap e
4 4 1 0
3 0

4 7 7 5
7 1

5 2 5 1
7 1

N o rt
h W
es t
1 0
8 0 4
6 2
1
1 9 9 0
9 4
1
3 3 9 3
2 9

W es
te rn
C ap
e 1
3 9 1 3
8 2
1
4 5 1 6
9 8
1
5 8 0 5
0 8

T O
T A
L 1 4 4
0 3 5
0 9
1 5 4
7 8 3
9 9
1
6 9
1 0 1
9 0

E as
te rn
C ap
e
4 0 9 7
1 4

4 9 0 5
7 9

5 6 3 6
2 2

F re
e S
ta te
2 4 4 6
6 2

2 8 3 4
7 4

3 2 3 1
8 2

G au
te n g
2 8 6 5
4 6

3 3 6 8
3 7

3 8 8 9
2 6

K w
aZ u lu
-N at
al
4 4 1 4
8 0

4 9 2 8
9 7

5 5 5 1
4 5

L im
p o p o
1 9 2 7
4 6

2 3 1 0
5 1

2 6 6 4
1 0

M p u
m al
an g a
1 0 5 4
7 0

1 4 0 9
0 5

1 6 8 5
5 6

N o rt
h er
n C
ap e
5 9 5
1 9

6 4 2
9 3

7 0 9
0 9

N o rt
h W
es t
1 2 9 8
4 0

1 5 0 9
8 4

1 7 2 3
4 0

W es
te rn
C ap
e
1 7 5 8
4 0

1 8 7 2
3 5

2 0 5 1
9 7

T O
T A
L 2 0
4 5 8
1 7
2 3
7 8 2
5 5
2
7 1 4 2
8 7

E as
te rn
C ap
e 3
9 9 5 0
0 9
4
2 7 5 9
8 6
4
5 7 4 2
6 2

F re
e S
ta te
1 2
3 5 7
0 9
1
3 2 8 8
0 2
1
4 2 1 4
9 4

G au
te n g
2 4
1 6 7
5 6
2
6 0 6 4
5 6
2
8 1 5 6
0 8

K w
aZ u lu
-N at
al 4
1 2 3 0
2 6
4
4 1 2 4
8 3
4
7 1 1 0
2 5

L im
p o p o
3 1
2 1 6
7 3
3
3 5 4 8
7 5
3
5 8 8 8
9 8

M p u
m al
an g a
1 4
4 2 9
8 2
1
5 5 1 7
6 6
1
6 6 0 0
1 2

N o rt
h er
n C
ap e
4 2 6 7
1 3

4 5 5 5
7 1

4 8 7 3
5 0

N o rt
h W
es t
1 7
5 0 2
3 8
1
8 7 6 7
9 3
2
0 0 7 7
1 1

W es
te rn
C ap
e 1
5 2 6 8
4 5
1
6 0 7 3
6 4
1
7 6 3 2
4 8

T O
T A
L 2 0 0
3 8 9
5 1
2 1 4
7 0 0
9 6
2
3 0
2 9 6
0 8

(f )
O ld
A g e
G ra
n t
(d )
D is
ab il
it y G
ra n t
(e )
F o
st er
C ar
e G
ra n t
S o ci
a l
D ev
el o p
m en
t
S o
ci al
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
44 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
5 A
: S
O C
IA L
A S
S IS
T A
N C
E T
R A
N S
F E
R S
G R
A N
T
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
V o te
N a
m e
o f
A ll
o ca
ti o
n 2 0 0 5 /0
6
A ll
o ca
ti o n
P ro
v in
ce S
o ci
a l
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
b y G
ra n
t T
y p
e
E as
te rn
C ap
e
1 8 9
5 3

1 9 9
0 1

2 0 8
9 6

F re
e S
ta te
7 0
9 8

7 4
5 3

7 8
2 6

(V o te
1 8 )
G au
te n g
1 2 2
8 1
1 2 8
9 4

1 3 5
3 9

K w
aZ u lu
-N at
al
2 2 8
2 1

2 3 9
6 2

2 5 1
6 0

L im
p o p o
1 2 9
7 4

1 3 6
2 3

1 4 3
0 4

M p u
m al
an g a
6 7
2 4

7 0
6 0

7 4
1 3

N o rt
h er
n C
ap e
5 0
0 0

5 2
5 1

5 5
1 3

N o rt
h W
es t
8 2
4 0

8 6
5 2

9 0
8 5

W es
te rn
C ap
e
7 6
2 0

8 0
0 1

8 4
0 1

T O
T A
L 1
0 1 7
1 1
1 0 6 7
9 7

1 1 2 1
3 7

E as
te rn
C ap
e
3 6
7 5

3 2
2 6

2 8
2 6

F re
e S
ta te
8
5 0

7 6 8

6 9 2

G au
te n g
6 8
7 1

5 9
8 2

5 1
9 5

K w
aZ u lu
-N at
al
4 4
6 0

4 0
0 2

3 5
8 3

L im
p o p o
2 7
4 4

2 5
6 4

2 3
9 1

M p u
m al
an g a
1 0
5 4

1 0
1 5

9 7 4

N o rt
h er
n C
ap e
9
5 7

7 5 5

5 9 1

N o rt
h W
es t
1 0
2 5

8 8 3

7 5 9

W es
te rn
C ap
e
7 1
0 4

6 1
8 3

5 3
8 1

T O
T A
L 2
8 7
4 0
2 5 3
7 8

2 2 3
9 2

(g )
S o
ci al
R el
ie f
o f
D is
tr es
s
(h )
W ar
V et
er an
s G
ra n t
S o ci
a l
D ev
el o p
m en
t
S o
ci al
A ss
is ta
n ce
T ra
n sf
er s
G ra
n t
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 45
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
6
R E
C U
R R
E N
T G
R A
N T
S T
O L
O C
A L
G O
V E
R N
M E
N T
C o lu
m n
A C
o lu
m n
B
F o rw
a rd
E st
im a te
s
2 0 0 6 /0
7 2 0 0 7 /0
8
R '0
0 0
R '0
0 0
R '0
0 0
2 0 0 0
0 0

2 0 0 0
0 0

2 0 0 0
0 0

(V o te
5 )
1 3 2 5
0 0

1 4 5 2
5 0

1 4 5 2
5 0

(V o te
8 )
3 5 0 0
0 0

3 5 0 0
0 0

3 5 0 0
0 0

1 0 6 2
9 6

6 8 4
9 4

4 6 3
5 1

(V o te
3 4 )
T O
T A
L 7
8 8 7
9 6
7 6 3 7
4 4

7 4 1 6
0 1

1 )
T h e
a ll
o ca
ti o
n s
p er
m u
n ic
ip a
li ty
a re
l is
te d
i n
A p
p en
d ix
E 3
o f
A n
n ex
u re
E .
2 0 0 5 /0
6
A ll
o ca
ti o n
V o te
N a
m e
o f
A ll
o ca
ti o
n
(a )
L o
ca l
G o
v er
n m
en t:
F in
an ci
al
M an
ag em
en t
G ra
n t
T o
p ro
m o te
a n d s
u p p o rt
r ef
o rm
s to
m u n ic
ip al
f in
an ci
al m
an ag
em en
t an
d t
h e
im p le
m en
ta ti
o n o
f th
e
M u
n ic
ip al
F in
an ce
M an
ag em
en t
A ct
.
N a ti
o n
a l
T re
a su
ry
P ro
v in
ci a l
a n
d
L o ca
l
G o v er
n m
en t
P u
rp o se
T o
a ss
is t
m u n ic
ip al
it ie
s in
b u il
d in
g i
n -h
o u se
c ap
ac it
y t
o p
er fo
rm t
h ei
r fu
n ct
io n s
an d s
ta b il
is e
in st
it u ti
o n al
a n d g
o v er
n an
ce s
y st
em s.
M u
n ic
ip al
S y
st em
s Im
p ro
v em
en t
G ra
n t
(b )
L o
ca l
G o
v er
n m
en t
R es
tr u
ct u
ri n
g G
ra n
t T
o s
u p p o rt
m u n ic
ip al
r es
tr u ct
u ri
n g i
n it
ia ti
v es
o f
la rg
e b u d g et
m u n ic
ip al
it ie
s.
W at
er S
er v
ic es
O p
er at
in g
S u
b si
d y

(A u
g m
en ta
ti o
n t
o t
h e
W at
er T
ra d
in g

A cc
o u
n t)
T o
a u
g m
en t
th e
W at
er T
ra d in
g A
cc o u n t
to s
u b si
d is
e w
at er
s ch
em es
o w
n ed
a n d /o
r o p er
at ed
b y t
h e
d ep
ar tm
en t
o r
b y o
th er
a g en
ci es
o n b
eh al
f o f
th e
d ep
ar tm
en t.
W a te
r A
ff a ir
s
a n
d F
o re
st ry
46 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
6
IN F
R A
S T
R U
C T
U R
E G
R A
N T
S T
O L
O C
A L
G O
V E
R N
M E
N T
C o
lu m
n A
C o
lu m
n B
F o
rw a
rd E
st im
a te
s
2 0
0 6
/0 7
2 0
0 7
/0 8
R '0
0 0
R '0
0 0
R '0
0 0
2
5 8
0 0
0
-






-






(V o te
3 0 )
T O
T A
L 2
5 8
0 0
0 -






-







2 0
0 5
/0 6

A ll
o ca
ti o
n
V o te
N a
m e
o f
A ll
o ca
ti o
n
N at
io n
al E
le ct
ri fi
ca ti
o n
P ro
g ra
m m
e T
o i
m p le
m en
t th
e In
te g ra
te d N
at io
n al
E le
ct ri
fi ca
ti o n P
ro g ra
m m
e b y p
ro v id
in g c
ap it
al s
u b
si d
ie s
to
m u n ic
ip al
it ie
s to
a d d re
ss e
le ct
ri fi
ca ti
o n b
ac k lo
g s
o f
p er
m an
en tl
y o
cc u p ie
d r
es id
en ti
al d
w el
li n
g s.
M in
er a ls
a n
d
E n
er g y
P u
rp o se
GOVERNMENT GAZETTE, 1 APRIL 2005 No. 27443 47
Act No. 1, 2005DIVISION OF REVENUE ACT, 2005
S C
H E
D U
L E
7
A L
L O
C A
T IO
N S
-I N
-K IN
D /
I N
D IR
E C
T G
R A
N T
S T
O L
O C
A L
G O
V E
R N
M E
N T

C o
lu m
n A
C o
lu m
n B
F o
rw a
rd E
st im
a te
s
2 0
0 6
/0 7
2 0
0 7
/0 8
R '0
0 0
R '0
0 0
R '0
0 0
6
6 2
4 0
5
3 4
0 7
5
3 4
0 7

(V o te
8 )
8
2 8
1 3
8
9
2 2
0 0
6
9
9 3
6 7
4
(V o te
3 4 )
1
3 8
6 7
9
-

-

T O
T A
L 1
0 3
3 0
5 7
9 7
5 4
1 3
1
0 4
7 0
8 1

1 )
T h e
a ll
o ca
ti o n s
p er
m u
n ic
ip a
li ty
a re
l is
te d
i n
A p
p en
d ix
E 5
o f
A n n ex
u re
E .
T o p
ro m
o te
a n d s
u p p o rt
r ef
o rm
s to
m u n ic
ip al
f in
an ci
al m
an ag
em en
t an
d t
h e
im p
le m
en ta
ti o
n o
f th
e
M u n ic
ip al
F in
an ce
M an
ag em
en t
A ct
.
L o ca
l G
o v
er n
m en
t: F
in an
ci al
M an
ag em
en t
G ra
n t
N a ti
o n
a l
T re
a su
ry
(b )
Im p
le m
en ta
ti o
n o
f W
at er
S er
v ic
es
P ro
je ct
s1 )
T o f
u n d b
u lk
, co
n n ec
to r
an d i
n te
rn al
i n fr
as tr
u ct
u re
f o r
w at
er s
er v ic
es a
t a
b as
ic l
ev el
o f
se rv
ic e
an d
t o

im p le
m en
t su
ch p
ro je
ct s
o n b
eh al
f o f
m u n ic
ip al
it ie
s.
(a )
W at
er S
er v
ic es
O p
er at
in g
S u
b si
d y

(A u
g m
en ta
ti o
n t
o t
h e
W at
er T
ra d
in g

A cc
o u
n t)
1 )
T o a
u g m
en t
th e
W at
er T
ra d in
g A
cc o u n t
to s
u b si
d is
e w
at er
s ch
em es
o w
n ed
a n d /o
r o
p er
at ed
b y
t h
e
d ep
ar tm
en t
o r
b y o
th er
a g en
ci es
o n b
eh al
f o f
th e
d ep
ar tm
en t.
W a te
r A
ff a ir
s
a n
d F
o re
st ry
2 0
0 5
/0 6

A ll
o ca
ti o
n
V o te
N a
m e
o f
A ll
o ca
ti o
n P
u rp
o se
48 No. 27443 GOVERNMENT GAZETTE, 1 APRIL 2005
Act No. 1, 2005 DIVISION OF REVENUE ACT, 2005
PRINTED BY CREDA COMMUNICATIONS, CAPE TOWN, FOR THE GOVERNMENT PRINTER, PRETORIA, TEL. (012) 334-4507, 334-4511, 334-4509, 334-4515—3600