2. Swikongomelo swa Nawu lowu i— (a) tanihilaha swi faneleke hi ku landza xiyenge xa 214(1) xa Vumbiwa, ku lulamisela— (i) ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhi ka swiyenge swinharhu swa mafumo; (ii) ku kumiwa ka nkavelo wo ringa na wa xifundzankulu xin’wana na xin’wana wa nkavelo wa xifundzankulu wa mali yoleyo ya tiko; (iii) maavelo ya n’wana ya le ka swifundzankulu, mfumo wa muganga kumbe timasipala ku suka eka nkavelo wa mfumo wa rixaka wa mali yoleyo ya tiko na swipimelo leswi maavelo lawa ya endliwaka ehansi ka swona; (b) ku tlakusa ku bvumbeka na ku va na ntiyiso mayelana na maavelo hinkwawo ya swifundzankulu na timasipala, ku endlela leswaku swifundzankulu na timasipala ti kunguhata mipimanyeto ya tona eka nkarhi wa malembe yo tala kwalaho ke ti tlakusa ntirhisano wa kahle exikarhi ka pholisi, nkunguhato na mapimanyetelo; na (c) ku tlakusa ku va erivaleni na vutihlamuleri eka avelo ra switirhisiwa, hi ku tiyisisa leswaku maavelo hinkwawo ya kombisiwa eka mipimanyeto ya swifundzankulu na timasipala, handleka maavelo ya Xedulu ya 6, na ku tirhisiwa ka maavelo lawa ya nga na swipimelo swa vikiwa hi tindzawulo ta swifundzankulu leswi amukelaka na timasipala. 40 45 50 55 14 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 14 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the 2014/15 financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1. (2) An envisaged division of revenue anticipated to be raised in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the provisions of the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2014/15 financial year is set out in Column A of Schedule 2. (2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) The National Treasury must transfer each province’s equitable share allocation referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 23. Equitable division of local government share among municipalities 5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the 2014/15 financial year is set out in Column A of Schedule 3. (2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the 2015/16 financial year and the 2016/17 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The National Treasury must transfer each municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 4 July 2014, 28 November 2014 and 20 March 2015, in accordance with the payment schedule determined in terms of section 23. Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the 2014/15 financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. (2) If the actual revenue raised nationally in respect of the 2014/15 financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3) A portion of national government’s equitable share or excess revenue envisaged in subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to— (a) national departments; or 5 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 15 No 10 of 2014 15 KAVANYISA KA 2 MAAVELO YA MIKAVELO YO RINGANA Ku aviwa ko ringana ka mali ya tiko leyi hlengeletiweke etikweni hinkwaro exikarhi ka swiyenge swa mfumo 3. (1) Mali ya tiko leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 yi fanele ku aviwa exikarhi ka mfumo wa rixaka, xifundzankulu na swiyenge swa mfumo wa muganga ku va maavelo ya swona yo ringana ya mikavelo tanihilaha swi vekiweke hakona eka Kholomo ya A ya Xedulu ya 1. (2) Ku aviwa lo ku languteriweke ka mali ya tiko leyi languteriweke ku hlengeletiwa mayelana na lembe ximali ra 2015/16 na lembe ximali ra 2016/17, naswona leyi ya ka hi ku lulamisela ka Division of Revenue Acts ya lembe eka malembe ximali wolawo, swi andlariwile eka Kholomo ya B ya Xedulu ya 1. Ku aviwa ko ringana ka nkavelo wa xifundzankulu exikarhi ka swifundzankulu 4. (1) Nkavelo wo ringana wa xifundzankulu xin’wana na xin’wana wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 wu andlariwile eka Kholomo ya A ya Xedulu ya 2. (2) Ku aviwa lo ku languteriwaka ka xifundzankulu xin’wana na xin’wana ka mali ya tiko leyi languteriweke ku va yi hlengeletiwa etikweni hinkwaro mayelana na lembe ximali ra 2015/16 na lembe ximali ra 2016/17, naswona loku ya ka hi ku lulamisela ka Division of Revenue Acts ya lembe eka malembe ximali wolawo, swi andlariwile eka Kholomo ya B ya Xedulu ya 2. (3) Vuameri bya Mali ya Tiko byi fanele ku hundzisela nkavelo wo ringana wa avelo wa xifundzankulu xin’wana na xin’wana leswi vuriweke eka xiyengetsongo xa (1) xa nhlanganelo wa akhawunti ya tidipoziti ta mfumo ya xifundzankulu hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23. Ku aviwa ko ringana ka nkavelo wa mfumo wa muganga exikarhi ka timasipala 5. (1) Nkavelo wa masipala wun’wana na wun’wana wa nkavelo wo ringana wa mfumo wa muganga wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 wu andlariwile eka Kholomo ya A ya Xedulu ya 3. (2) Ku aviwa lo ku languteriweke exikarhi ka timasipala ka mali ya tiko leyi languteriweke ku va yi hlengeletiwa etikweni hinkwaro mayelana na lembe ximali ra 2015/16 na lembe ximali ra 2016/17, nasowna lo ku ya ka hi ku lulamisela ka Division of Revenue Acts ya lembe eka malembe ximali wolawo, swi andlariwile eka Kholomo ya B ya Xedulu ya 3. (3) Vutameri bya Mali ya Tiko byi fanele ku hundzisela nkavelo wo ringana wa masipala wun’wana na wun’wana lowu vuriweke eka xiyengetsongo xa (1) eka akhawunti yo sungula ya bangi ya masipala hi ku hundzisela ku nharhu hi 4 Mawuwani 2014, 28 Hukuri 2014 na 20 Nyenyankulu 2015, hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23. Ku kayivela, mali ya tiko leyi hundzaka mpimo 6. (1) Loko mali ya tiko ya xiviri leyi hlengeletiweke etikweni hinkwaro eka lembe ximali ra 2014/15 yi kayivela ku fikelela mali ya tiko leyi languteriweke leyi andlariweke eka Kholomo ya A ya Xedulu ya 1, mfumo wa rixaka wu rhwala ku kayivela koloko. (2) Loko mali ya tiko ya xiviri leyi hlengeletiweke etikweni hinkwaro mayelana na lembe ximali ra 2014/15 yi hundza mali ya tiko leyi languteriweke leyi andlariweke eka Kholomo ya A Xedulu ya 1, mali leyi hundziseke yi tatisa eka mfumo wa rixaka, naswona yi nga ha tirhisiwa ku hunguta ku lomba kumbe ku hakela xikweleti tanihi xiphemu xa nkavelo wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro. (3) Xiphemu xa nkavelo wo ringana wa mfumo wa rixaka kumbe ku hundzisa ka mali ya tiko loku languteriweke eka xiyengentsongo xa (2), xi nga ha averiwa hi nawu lowu tirhaka lowu languteriweke eka xiyenge xa 12 xa Money Bills Amendment Procedure and Related Matters Act, (Nawu wa No. 9 wa 2009), ku engetelela maavelo eka— (a) tindzawulo ta rixaka; kumbe 5 10 15 20 25 30 35 40 45 50 16 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 16 (b) provinces or municipalities, as a conditional or an unconditional allocation. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the 2014/15 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Part A of Schedule 5, specifying specific-purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for des- ignated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific provinces, that may be released to provinces to fund immediate disaster response. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2015/16 financial year and the 2016/17 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). Conditional allocations to municipalities 8. (1) Conditional allocations to local government in respect of the 2014/15 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Part B of Schedule 5, specifying specific-purpose allocations to municipali- ties; (c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and (d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities, that may be released to municipalities to fund immediate disaster response. (2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the 2015/16 financial year and the 2016/17 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) If approved by the National Treasury after consultation with the national Department of Transport, allocations for specific transport contracts for capital projects from the envisaged conditional allocations for the Public Transport Infrastructure Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the 2015/16 financial year and 2016/17 financial year. 5 10 15 20 25 30 35 40 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 17 No 10 of 2014 17 (b) swifundzankulu kumbe timasipala, tanihi nkavelo lowu nga na swipimelo kumbe wo ka wu nga ri na swipimelo. KAVANYISA KA 3 MAAVELO LAWA YA NGA NA SWIPIMELO EKA SWIFUNDZANKULU NA TIMASIPALA 5 Xiphemu xa 1 Maavelo lawa ya nga na swipimelo Maavelo lawa ya nga na swipimelo eka swifundzankulu 7. (1) Maavelo lawa ya nga na swipimelo eka swifundzankulu ya lembe ximali ra 2014/15 ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro ya andlariwile eka— 10 (a) Xiphemu xa Xedulu ya 4, leyi kombisaka maavelo ya swifundzankulu ku tatisa ku hakeleriwa ka minongonoko kumbe mitirho leyi hakeleriweke ku suka eka mipimanyeto ya swifundzankulu; (b) Xiphemu xa A xa Xedulu ya 5, leyi kombaka maavelo ya xikongomelo xo 15 hlawuleka eka swifundzankulu; (c) Xiphemu xa B xa Xedulu ya 6, leyi kombaka muxaka wa maavelo lawa ya tirhisiwaka eka swifundzankulu ya minongonoko yo hlawuleka; na (d) Xiphemu xa B xa Xedulu ya 7, leyi kombaka timali leti nga averiwangiki eka swifundzankulu swo karhi, leti nga yisiwaka eka swifundzankulu ku hakelela ku hlamula hi xihatla eka khombo. (2) ku aviwa loku languteriweke ka maavelo la wa ya nga na swipimelo eka swifundzankulu ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi languteriweke ku hlengeletiwa etikweni hinkwaro eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17, leswi ya ka hi ku landza Division of Revenue Acts ya lembe eka malembe wolawo, swi andlariwile eka Kholomo ya B ya TiXedulu leti vuriweke eka xiyengetsongo xa (1). 20 25 Maavelo lawa ya nga na swipimelo eka timasipala 8. (1) Maavelo lawa ya nga na swipimelo eka mfumo wa muganga mayelana na lembe ximali ra 2014/15 ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi hlengeletiweke etikweni hinkwaro ya andlariwile eka— 30 (a) Xiphemu xa B xa Xedulu ya 4, leyi kombaka maavelo ya le ka timasipala ku engetelela ku hakelela mitirho leyi hakeriwaka ku suka eka mipimanyeto ya masipala; (b) Xiphemu xa B xa Xedulu ya 5, leyi kombaka maavelo ya xikongomelo xo 35 karhi eka maavelo ya timasipala; (c) Xiphemu xa B xa Xedulu ya 6, leyi kombaka muxaka wa maavelo eka timasipala ka minongonoko yo hlawuleka; na (d) Xiphemu xa B xa Xedulu ya 7, leyi kombaka timali leti nga averiwangiki timasipala to karhi, leti nga yisiwaka eka timasipala ku hakelela ku hllamula hi xihatla eka khombo. (2) Ku aviwa lo ku languteriweke ka maavelo lawa ya nga na swipimelo eka mfumo wa muganga ku suka eka nkavelo wa mfumo wa rixaka wa mali ya tiko leyi languteriweke ku hlengeletiwa etikweni hinkwaro eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17, leyi ya ka hi Division of Revenue Acts ya lembe eka malembe wolawo, swi andlariwile eka Kholomo ya B ya Tixedulu leti vuriweke eka xiyengetsongo xa (1). (3) Loko swi pfumeleriwile hi Vutameri bya Timali bya Rixaka endzhaku ko tihlanganisa na Ndzawulo ya Vutleketli ya Rixaka, maavelo ya tikontiraka to karhi ta vutleketli eka tiphurojeke ta xuma ku suka eka maavelo lawa ya nga na swipimelo lawa ya languteriweke ya Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu lawa ya xaxametiweke eka Kholomo ya B ya Xiphemu xa 5, ya nga ka ya nga cinciwi ku ya ehansi eka Division of Revenue Acts ya lembe ximali ra 2015/16 na lembe ximali ra 2016/17. 40 45 50 18 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 18 (4) (a) A municipality may only with the approval of the National Treasury pledge, offer as security or commit to a person or institution any envisaged conditional allocation to the municipality for the 2015/16 financial year and the 2016/17 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. (b) Before making a decision, the National Treasury must— (i) notify the relevant transferring national officer of the approval sought by a municipality and that the officer may submit comment to the National Treasury regarding the approval sought, within five working days after notification or such longer period as the National Treasury may approve; and (ii) consider any comment so submitted by the officer. Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations Duties of transferring national officer in respect of Schedule 4 allocations 9. (1) The transferring national officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of the relevant province or municipality; and (ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; (b) monitor financial and non-financial performance information on programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework; (c) monitor financial and non-financial performance information on the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan; (d) comply with the applicable framework; (e) submit a monthly provincial report on infrastructure expenditure partially or fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury; submit a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and (f) (g) evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury— in respect of a provincial department, within four months after the end of (i) the 2014/15 financial year of the provincial department; and in respect of a municipality, within seven months after the end of the 2014/15 financial year of the municipality. (ii) 5 10 15 20 25 30 35 40 (2) Any monitoring programme or system that is utilised to monitor financial and non-financial performance information on a programme partially or fully funded by a Schedule 4 allocation must— (a) be approved by the National Treasury; (b) not impose any excessive administrative responsibility on receiving officers 45 beyond the provision of standard management information; GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 19 No 10 of 2014 19 (4) (a) Masipala wu nga ha tiboha ku nyika tanihi hi ntiyisiso kumbe ku tiboha eka munhu kumbe vandla hi avelo leri nga na swipimelo leri languteriweke leri faneleke ku yisiwa eka masipala eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17 ntsena endzhaku ko kuma mpfumelelo wa Vutameri bya Timali bya Rixaka, hi xikongomelo xo kuma loni kumbe muxaka wihi kumbe wihi wa nseketelo wa timali kumbe nseketelo wun’wana ku suka eka munhu yoloye kumbe vandla. (b) Loko byi nga si teka xiboho, Vutameri bya Timali bya Rixaka byi fanele— (i) ku tivisa mutirhi loyi a hundziselaka wa rixaka loyi a faneleke hi mpfumelelo lowu laviwaka hi masipala na leswaku mutirhi a nga ha yisa xibumabumelo eka Vutameri bya Timali bya Rixaka mayelana na mpfumelelo lowu lavekaka, eka nkarhi wa ntlhanu wa masiku ya ntirho endzhaku ka xitiviso kumbe nkarhi wo leha ku ya hilaha Vutameri bya Timali bya Rixaka byi nga ta pfumelela hakona; na (ii) ku langutisisa xibumabumelo xihi na xihi lexi yisiweke hi mutirhi. Xiphemu xa 2 5 10 15 Mitirho ya vatirhi va vatiakhawunti mayelana na maavelo ka Xedulu ya 4 ku fikela 7 Mitirho ya mutirhi loyi a hundziselaka wa rixaka mayelana na maavelo ya Xedulu ya 4 9. (1) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 4 u fanele— (a) ku tiyisisa leswaku ku hundzisela eka swifundzankulu hinkwaswo na 20 timasipal swi— (i) dipozitiwa eka akhawunti yo sungula ya bangi ya xifundzankulu kumbe masipala ntsena; na (ii) ku endliwa hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23, handlekaloko maavelo ya khomiwile kumbe ku yimisiwa hi ku landza xiyenge xa 18 kumbe 19; (b) ku langutela mahungu ya matirhelo ya timali na yo ka ya nga ri ya timali ya minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo leri nga eka Xiphemu xa A xa Xedulu ya 4, hi ku landza xiyengetsongo xa (2) na rimba leri tirhisiwaka; (c) ku langutela mahungu ya matirhelo ya timali na yo ka ya nga ri ya timali ya Nyiko ya Nhluvukiso wa Vutshamiso bya le Madorobeni na Nyiko ya Nhluvukiso wa Madoroba leyi Hlanganisiweke ehenhla ka mpimanyeto wa mali na manyikelo ya vukorhokeri na nkhunguhato yo tirhisa mpimanyeto; (d) ku landzelela swilaveko leswi tirhisiwaka; (e) ku yisa xiviko xa n’hweti xa xifundzankulu xa matirhiselo ya timali eka switirhisiwa leswi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo eka nkarhi wa 30 wa masiku endzhaku ka ku hela ka n’hweti yin’wana na yin’wana eka Vutameri bya Timali bya Rixaka, hi ndlela leyi vekiweke hi Vutameri bya Tiamli bya Rixaka; ku yisa xiviko xa kotara xa matirhelo yo ka ya nga ri ya timali eka nkarhi wa 45 wa masiku endzhaku ko hela ka kotara yin’wana na yin’wana eka Vutameri bya Timali bya Rixaka hi rimba leri faneleke; na (f) (g) ku pima matirhelo ya minongonoko leyi hakeleriweke kumbe leyi ku hakeleriweke xiphemu xa yona hi avelo na ku yisa mipimo yoleyo eka Vutameri bya Timali bya Rixaka— (i) mayelana na ndzawulo ya xifundzankulu, eka nkarhi wa mune wa tin’hweti endzhaku ka ku hela ka lembe ximali ra 2014/15 ra ndzawulo ya xifundzankulu; na 25 30 35 40 45 (ii) hi mayelana na masipala, eka nkarhi wa tin’hweti ta nkombo endzhaku 50 ka ku hela ka lembe ximali ra 2014/15 ra masipala. (2) Nongonoko wihi na wihi wo langutisisa kumbe sisiteme leyi tirhisiwaka ku langutisisa mahungu ya matirhelo ya timali na yo ka ya nga ri ya timali ya nongonoko lowu hakeleriwaka xiphemu kumbe lowu hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4 ya fanele— 55 (a) ku pfumeleriwa hi Vutameri bya Timaliali bya Rixaka; (b) ku nga sindzisi vutihlamuleri byo tala bya vulawuri eka vatirhi lava amukelaka ku hundzisa ku lulamisela ka mpimo wa mahungu ya vufambisi; 20 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 20 (c) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (d) (3) A transferring national officer may only transfer the Urban Settlements Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1). 5 Duties of transferring national officer in respect of Schedule 5 or 6 allocations 10. (1) The transferring national officer of a Schedule 5 or 6 allocation must— (a) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) the frameworks are reasonable and do not impose excessive administra- tive responsibility on receiving provincial departments and municipali- ties beyond the provision of standard management information; (iii) (ii) any monitoring programme or system that is utilised is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year; (b) in respect of Schedule 5 allocations— (i) transfer funds only after receipt of all information required to be submitted by the receiving officer in terms of this Act and submission of all relevant information to the National Treasury; transfer funds only in accordance with the payment schedule determined in terms of section 23; and (ii) 10 15 20 25 (iii) deposit funds only into the primary bank account of the relevant province or municipality; and (c) ensure that all other provisions of this Act and the relevant framework for the transfer of the allocation are complied with. 30 (2) The transferring national officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. (3) A transferring national officer, who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(b), the transferring national officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. (5) The transferring national officer of a Schedule 5 allocation to a municipality is responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. (6) The transferring national officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, submit information, in the format determined by the National Treasury, for the month in question, and for the 2014/15 financial year up to the end of that month, on— (a) (b) the amount of funds transferred to a province or municipality; the amount of funds for any province or municipality withheld or stopped in terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 21 No 10 of 2014 21 (c) ku fambelana na ku hlanganisiwa kambe ku nga ri ku vuyelela tisisteme tin’wana leti faneleke ta rixaka, xifundzankulu na ta muganga; na (d) ku seketela ku landzelela xiyenge xa 11(2). (3) Mutirhi loyi a hundziselaka wa rixaka a nga ha hundzisa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu ntsena eka masipala lowu amukelaka wa le madorobeni, loko masipala wu yisile nkhunguhato ya matirhelo lawa ya akeriweke eka mbangu hi ku landza xiyenge xa 14(1). 5 Mitirho ya mutirhi loyi a hundziselaka wa rixaka mayelana na maavelo ya Xedulu ya 5 kumbe 6 10. (1) Mutirhi loyi a hundziselaka wa rixaka wa maavelo ya Xedulu ya 5 kumbe 6 u 10 fanele— (a) ku tiyisisa eka Vutameri Bya Timali bya Rixaka ku nga si hundza 14 wa masiku Nawu lowu wu sungule ku tirha, leswaku— (i) marimba ya koteka naswona a ya sindzisi vutihlamuleri byo tala bya vulawuri eka tindzawulo ta xifundzankulu leti amukelaka na timasipala ku hundzisa ku lulamisela ka mpimo wa mahungu ya vufambisi; (ii) vulanguteri byihi na byihi kumbe sisiteme leyi tirhisiwaka yi yelana na ku hlanganisiwa naswona a ti vuyelerisi na tisisiteme tin’wana leti faneleke ta rixaka, xifundzankulu na muganga; naswona (iii) mayelana na avelo ra Xedulu ya 5, tipulani tihi kumbe tihi ta bindzu leti komberiweke hi mayelana na ndlela leyi maavelo lawa ya nga ta tirhisiwa hi xifundzankulu kumbe masipala ya pfumeleriwile loko lembe ximali ri nga si sungula; (b) mayelana na maavelo ya Xedulu ya 5— (i) ku hundzisela timali ntsena endzhaku ko kuma mahungu hinkwawo lawa ya faneleke ku yisiwa hi mutirhi loyi a amukelaka hi ku landza Nawu lowu na ku yisa mahungu hinkwawo lawa ya faneleke eka Vutameri bya Timali bya Rixaka; (ii) ku hundzisela timali ntsena hi ku landza xedulu ya mahakelelo leyi vekiweke hi ku landza xiyenge xa 23; na (iii) ku dipozita mali ntsena eka akhawunti yo sungula ya xifundzankulu kumbe masipala lowu faneleke; na (c) ku tiyisisa leswaku ku lulamisela hinkwako ka Nawu lowu na rimba leri faneleke ku va ku hundzisiwa avelo swa landzeleriwa. (2) Mutirhi loyi a hundziselaka wa rixaka u fanele ku yisa mahungu hinkwawo lawa ya faneleke na tsalwa leri vuriweke eka xiyengetsongo xa (1)(a) eka Vutameri bya Timali bya Rixaka eka nkarhi wo ringana 14 wa masiku endzhaku ko sungula ku tirha ka Nawu lowu. (3) Mutirhi loyi a hundziselaka wa rixaka loyi a nga landzelelelangiki xiyengetsongo xa (1) u fanele ku hundzisela avelo hi ndlela leyi Vutameri bya Timali bya Rixaka byi leriseke ha yona, ku katsa ku hundziseriwa tanihi avelo leri nga riki na swipimelo. (4) Loko ku nga si hundziseriwa ro sungula avelo rihi kumbe rihi hi ku landza xiyenge xa (1)(b), mutirhi loyi a hundzisela wa rixaka u fanele ku languta xitixiso xihi kumbe xihi hi ku landza xiyenge xa 31(1) lexi andlalaka vuxokoxoko bya tiakhawunti to sungula to bangi. (5) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 5 eka masipala u na vutihlamuleri byo langutela matirhelo ya timali na lawa ya nga riki ya timali eka minongonoko leyi hakeleriweke hi avelo. (6) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 5 kumbe 6, tanihi xiphemu xa xiviko lexi langutisiweke eka xiyenge xa 40(4)(c) xa Public Finance Management Act, u fanele ku yisa mahungu ya n’hweti leyi ku vikiwaka hayona hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka na mahungu ya lembe ximali ra 2014/15 ku fikela ku hela ka n’hweti yoleyo eka Vutameri bya Timali bya Rixaka ya— (a) ntsengo wa timali leti hundziseriweke eka xifundzankulu kumbe masipala; (b) ntsengo wa timali leti yimisiweke ta xifundzankulu xihi na xihi kumbe masipala kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19, swivangelo swo yimisiwa kumbe ku khomiwa na magoza lawa ya tekiweke hi mutirhi loyi a hundziselaka wa rixaka na mutirhi loyi a amukelaka ku tirhana na timhaka kumbe swivangelo swa ku yimisiwa ka hakelo; 15 20 25 30 35 40 45 50 55 60 22 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 22 (c) (d) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring national officer in respect of a Schedule 6 allocation; any matter or information that may be required by the relevant framework for the particular allocation; and such other matters as the National Treasury may determine. (7) A transferring national officer must submit to the National Treasury— (e) (f) (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant or Technical Secondary Schools Recapitalisation Grant within 30 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report of all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the relevant framework. (8) The transferring national officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury— (a) (b) in respect of a provincial department, within four months after the end of the 2014/15 financial year of the provincial department; and in respect of a municipality, within seven months after the end of the 2014/15 financial year of the municipality. (9) The transferring national officer for the Public Transport Infrastructure Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant to a metropolitan municipality— (a) may only transfer the grant if the municipality has submitted a built environment performance plan in terms of section 14(1); (b) must consider that built environment performance plan when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality. (10) The transferring national officer for the Human Settlements Development Grant must— (a) (b) in consultation with the receiving officer and the National Treasury, determine the allocations for the 2014/15 financial year and the indicative allocations for the 2015/16 financial year and the 2016/17 financial year from the Human Settlements Development Grant for each municipality that has level one or two accreditation; submit the allocations and indicative allocations to the National Treasury not later than 28 days after this Act takes effect; and 5 10 15 20 25 30 35 (c) publish by notice in the Gazette the allocations and indicative allocations 40 within 14 days after submission to the National Treasury. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the relevant framework for the Schedule 4 allocation; and (b) the manner in which the Schedule 4 allocation received from a transferring national officer is allocated and spent. 45 (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the Schedule 4 allocation is 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 23 No 10 of 2014 23 (c) ku tirhisiwa ka mali ka xiviri lo ku veke kona eka xifundzankulu kumbe masipala mayelana na avelo ra Xedulu ya 5; (d) ku durheriwa ka xiviri lo ku veke kona eka mutirhi loyi a hundziselaka wa rixaka mayelana na avelo ra Xedulu ya 6; (e) mhaka yihi kumbe yihi kumbe mahungu lawa ya nga ha lavekaka eka rimba 5 (f) leri faneleke ra avelo ro karhi; na timhaka tin’wana tanihilaha ti nga ha vekiwaka hi Vutameri bya Timali bya Rixaka. (7) Mutirhi loyi a hundziselaka wa Rixaka u fanele ku yisa eka Vutameri bya Timali bya Rixaka— (a) Xiviko xa xifundzankulu xa n’hweti xa matirhiselo ya timali eka switirhisiwa leswi hakeleriwaka xiphemu kumbe ku hakeleriwa hi ku hetiseka hi Nyiko ya Mpfuxeto wo Vevukisa Rihanyo kumbe Nyiko ya Timali to Pfuxa Swikolo swa Tisekondari swa Xithekiniki eka nkarhi wa 30 wa masiku endzhaku ka ku hela ka n’hweti yin’wana na yin’wana, hi ndlela leyi vekiweke hi Vutameri bya Timali bya Rixaka; na (b) xiviko xa matirhelo ya kotara xa minongonoko hinkwayo leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 5 kumbe 6 eka nkarhi wa 45 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana, ku ya hi rimba leri faneleke. (8) Mutirhi loyi a hundziselaka wa rixaka u fanele ku pima matirhelo ya minongonoko hinkwayo leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 5 kumbe 6 na ku yisa mipimo yoleyo eka Vutameri bya Timali bya Rixaka— (a) (b) loko ku ri ndzawulo ya mfumo wa xifundzankulu, eka nkarhi wa mune wa tin’hweti endzhaku ka ku hela ka lembe ximali ra 2014/15 ra ndzawulo ya xifundzankulu; loko ku ri masipala, eka nkarhi wa tin’hweti ta nkombo endzhaku ka ku hela ka lembe ximali ra 2014/15 ra masipala. (9) Mutirhi loyi a hundzisela wa rixaka wa Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu, Nyiko ya Nhluvukiso wa Xinakulobye bya Vuakelani kumbe Nyiko ya Nongonoko wo Nghenisa gezi lowu Hlanganisiweke eka masipala wa le madorobeni— (a) a nga ha hundzisela nyiko loko masipala wu yisile nkhunguhato ya matirhelo leyi akeriweke eka mbangu hi ku landza xiyenge xa 14(1); (b) u fanele ku tekela enhlokweni nkhunguhato ya matirhelo leyi akeriweke eka mbangu loko a langutela na ku pima matirhelo ya masipala na ku kambela Minkhunguhato leyi languteriweke na maavelo ya masipala. (10) mutirhi loyi a hundziselaka wa rixaka wa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu u fanele— (a) hi ku tihlanganisa na mutirhi loyi a amukelaka wa Vutameri bya Timali bya Rixaka, ku kuma maavelo ya lembe ximali ra 2014/15 na maavelo yo kombisa ya lembe ximali ra 2015/16 na lembe ximali ra 2016/17 ku suka eka Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu ya masipala wun’wana na wun’wana lowu nga na ku tiyisisiwa ka levhele ya n’we kumbe ya mbirhi; (b) ku yisa maavelo na maavelo yo kimbisa eka Vutameri bya Timali bya Rixaka ku nga si hela 28 wa masiku endzhaku ko sungula ku tirha ka Nawu lowu; na (c) ku hangalasa maavelo na maavelo yo kombisa hi ku tivisa eka Gazete eka nkarhi wa 14 wa masiku endzhaku ko yisa eka Vutameri bya Timali bya Rixaka. 10 15 20 25 30 35 40 45 Mitirho ya mutirhi loyi a amukelaka mayelana na maavelo ya Xedulu ya 4 50 11. (1) Mutirhi loyi a amukelaka wa maavelo ya Xedulu ya 4 u na vutihlamuleri byo— landzelela rimba leri faneleke ra avelo ra Xedulu 4; na (a) (b) ndlela leyi avelo ra Xedulu ya 4 leri amukeriweke ku suka eka mutirhi loyi a hundziselaka wa rixaka ri aviwaka na ku tirhisiwaka hayona. (2) Mutirhi loyi a amukelelaka wa masipala u fanele— (a) ku vona na ku tiyisisa eka Vutameri bya Timali bya Rixaka leswaku masipala— (i) wu kombisa nongonoko wun’wana na wun’wana lowu hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 4 eka 55 60 24 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 24 specifically and exclusively appropriated in that budget according to the purpose of the allocation; and (ii) makes public, in terms of section 21A of the Municipal 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) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2014, December 2014, March 2015 and June 2015, report to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring national (ii) officer and the National Treasury— (i) (ii) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to the transferring national officer of the Urban Settlements Development Grant, Public Transport Infrastructure Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. (4) The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring national officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury within two months— in respect of a provincial department, after the end of the 2014/15 financial year of the provincial department; and (a) 5 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 25 No 10 of 2014 25 mpimanyeto wa lembe na leswaku avelo ra xedulu ya 4 ri averiwa hi ku hetiseka eka mpimanyeto wolowo hi ku landza xikongomelo xa avelo; na (ii) ku endla swipimelo na mahungu man’wana mayelana na avelo swi va erivaleni hi ku landza xiyenge xa 21 A xa Municipal Systems Act, ku endlela ku vevukisa mapimelo ya matirhelo na ku tirhisa leswi nghenisiwaka na mimbuyelo leyi lavekaka; (b) loko ku yisiwa switatimende swa masipala hi ku landza xiyenge xa 71 xa Municipal Finance Mangement Act swa Ndzati 2014, N’wendzamhala 2014, loyi a Nyenyankulu 2015 na Khotavuxika 2015, ku vikela mutirhi hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri bya Timali bya Rixaka— (i) hi mayelana na Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi eMadorobeni Hlanganisiweke, matirhelo ya timali ehenhla ka mpimanyeto wa mali na magoza lawa ya hlamuseriweke eka maphakelelo ya vukorhokeri na pulani yo tirhisa mpimanyeto; na ya Nhluvukiso wa Madoroba na Nyiko (ii) hi mayelana na avelo rihi kumbe rihi ra Xedullu ya 4, eka minongonoko ya matirhelo ya timali leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hi hetiseka hi avelo; na (c) ku vika eka mutirhi loyi a hundziselaka wa rixaka na Vutameri bya timali bya Rixaka ku nga si hela 30 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana, hi— (i) mayelana na Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu eMadorobeni leyi Hlanganisiweke hi matirhelo lawa ya nga riki ya timali ya kotara yoleyo ehenhla ka magoza lawa ya hlamuseriweke eka mayikelo ya vukorhokeri na Nkhunguhato wo tirhisa mpimanyeto; na ya Nhluvukiso wa Madoroba na Nyiko (ii) hi mayelana na avelo rihi kumbe rihi ra Xedullu ya 4, eka minongonoko ya matirhelo leyi nga riki ya timali leyi hekeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo. (3) Vutameri bya timali bya Rixaka byi fanele ku endla leswaku xiviko lexi byi yiseriweke xona hi ku landza xiyengetsongo xa (2)(b) kumbe (c) xi va kona eka mutirhi loyi a hundziselaka wa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu eMadorobeni, Nyiko yo Vevukisa Vutleketli bya Vanhu na Nyiko ya nongonoko wo Nghenisa gezi wa Rixaka lowu Hlanganisiweke na mutirhi wa tiakhawunti wa tindzawulo tihi kumbe tihi ta rixaka leti nga na vutihlamuleri lebyi fambelanaka na avelo leri khumbekaka. (4) Mutirhi loyi a amukelaka wa ndzawulo ya xifundzankulu u fanele ku yisa eka vutameri bya timali bya xifundzankulu lebyi faneleke na mutirhi loyi a hundziselaka wa rixaka— (a) tanihi xiphemu xa xiviko lexi lavekaka eka xiyenge xa 40(4)(c) xa Public Finance Management Act, swiviko swa matirhelo ya timali na matirhelo lawa ya nga riki ya timali ya minongonoko leyi hakeleriweke xiphemu na leyi hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4; (b) xiviko xa matirhelo ya kotara lawa ya nga ri ki ya timali xa minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi maavelo ya Xedulu ya 4 ku nga si hela 30 wa masiku endzhaku ko hela ka kotara yin’wana na yin’wana; na (c) xiviko xa xifundzankulu xa n’hweti xa minongonoko ya switirhisiwa kumbe leyi hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4 eka nkarhi wa 15 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana, hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka. (5) Mutirhi loyi a amukelaka u fanele ku vika hi minongonoko leyi hakeleriweke xiphemu kumbe leyi hakeleriweke hi ku hetiseka hi avelo ra Xedulu ya 4 ehenhla ka rimba leri faneleke eka switatimende swa timali swa lembe na xiviko xa lembe. (6) Mutirhi loyi a amukelaka u fanele ku pima matirhelo ya timali kumbe lawa ya nga ri ki ya timali ya ndzawulo ya xifundzankulu kumbe masipala, tanihila xiyimo xi nga ta va xi ri hakona, mayela na minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra Xedulu ya 4 na ku yisa mpimo wolowo eka mutirhi loyi a hundziselaka wa rixaka na vutameri bya timali bya xifundzankulu lexi faneleke ku nga si hela tin’hweti timbirhi— (a) mayelana na ndzawulo ya xifundzankulu, endzhaku ka ku hela ka lembe ximali ra 2014/15 ra ndzawulo ya xifundzankulu; na 5 10 15 20 25 30 35 40 45 50 55 60 26 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 26 (b) in respect of a municipality, after the end of the 2014/15 financial year of the municipality. Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must ensure compliance with the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring national officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring national officer; and a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter to the transferring national officer and the relevant provincial treasury. (c) (3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2014/15 financial year up to the end of the month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the actual expenditure by the province in respect of Schedule 5 and 7 allocations; the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting; (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2014/15 financial year up to the end of that month— (a) (b) (c) the amount received by the municipality; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the extent of compliance with this Act and with the conditions of the allocation or part of the allocation provided for in its framework; (e) (d) an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; any matters or information that may be determined in the framework for the allocation; and such other matter and information as the National Treasury may determine. (5) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes (f) 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 27 No 10 of 2014 27 (b) mayelana na masipala, endzhaku ka ku hela ka lembe ximali ra 2014/15 ra masipala. Mitirho ya mutirhi loyi a amukelaka mayelana na Maavelo ya Xedulu ya 5 kumbe 7 12. (1) Mutirhi loyi a amukelaka wa avelo ra Xedulu ya 5 kumbe 7 u fanele ku tiyisisa 5 ku landzelala swilaveko swa rimba leri faneleke. (2) Mutirhi loyi a amukelaka, wa avelo ra Xedulu ya 5, kumbe 7 u fanele ku hundzisela eka— (a) xifundzankulu, tanihi xiphemu xa xiviko lexi lavekaka eka xiyenge xa 40(4)(c) xa Public Finance Management Act, xiviko hi timhaka leti vuriweke eka xiyengetsongo xa (3) na ku yisa khopi ya xiviko xexo eka vutameri bya timali bya xifundzankulu lexi khumbekaka na mutirhi loyi a hundziselaka wa rixaka; (b) masipala, tanihi xiphemu xa xiviko lexi lavekaka hi ku landza xiyenge xa 71 xa Municipal Finance Management Act, wu vika hi timhaka leti vuriweke eka xiyengetsongo xa (4) na ku yisa khopi ya xiviko xexo eka vutameri bya timali lebyi faneleke bya xifundzankulu, Vutameri bya Timali bya Rixaka na mutirhi loyi a hundziselaka wa rixaka loyi a faneleke; naswona (c) xifundzankulu kumbe masipala, va yisa xiviko xa matirhelo yo ka ya nga ri ya timali ya kotara eka nkarhi wa 30 wa masiku endzhaku ka ku hela ka kotara yin’wana na yin’wana eka mutirhi loyi a hundziselaka wa rixaka na vutameri bya timali lebyi faneleke bya xifundzankulu. 10 15 20 (3) Xiviko xa xifundzankulu hi ku landza xiyengetsongo xa (2)(a) xi fanele ku andlala eka n’hweti yoleyo na le ka lembe ximali ra 2014/15 ku fikela ku hela ka n’hweti— (a) ntsengo lowu amukeriweke hi xifundzankulu; (b) ntsengo wa timali leti yimisiweke kumbe ku khomiwa hi ku landza xiyenge xa 25 18 kumbe 19 na xivangelo xa ku yimisiwa kumbe ku khomiwa; (c) ku tirhisiwa ka mali ka xiviri hi xifundzankulu mayelana na maavelo ya Xedulu ya 5 na 7; (e) (d) ntsengo lowu hundziseriweke vandla rihi kumbe rihi ra rixaka kumbe ra xifundzankulu ku tirhisa nongonoko lowu hakeleriweke hi avelo ra Xedulu ya 5 hi ku yimela xifundzankulu kumbe ku pfuneta xifundzankulu ku tirha nongonoko; tinhlayo leti nga kona ta mayelana na ku tirhisiwa ka mali hi xivandla xa mani na mani lexi vuriweke eka ndzimana ya (d); xiyimo xo landzelela Nawu lowu na swipimelo swa avelo leswi lulamiseriweke eka rimba, ku ya hi mahungu lawa ya nga kona hi nkarhi wo vika; (f) (g) nhlamuselo ya swiphiqo leswi xifundzankulu xi hlanganeke na swona mayelana na avelo leri amukeriweke na nkomiso wa magoza lawa ya tekiweke ku tirhana na swiphiqo swoleswo; (h) mhaka yihi na yihi kumbe mahungu lawa ya nga ha vekiwaka eka rimba ra (i) avelo; na timhaka tin’wana na tin’wana na mahungu tanihilaha Vutameri bya Timali bya Rixaka byi nga ha vekaka hakona. (4) Xiviko xa masipala hi ku landza xiyengetsongo xa (2)(b) xi fanele ku andlala eka n’hweti yoleyo na le ka lembe ximali ra 2014/15 ku fika ku hela ka n’hweti— (a) ntsengo lowu amukeriweke hi xifundzankulu; (b) ntsengo wa timali leti yimisiweke kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19 na xivangelo xa ku yimisiwa kumbe ku khomiwa; (c) xiyimo xo landzelela Nawu lowu na swipimelo swa avelo kumbe xiphemu xa avelo lexi lulamiseriweke eka rimba ra wona; (d) nhlamuselo ya swiphiqo leswi masipala wu hlanganeke na swona mayelana na avelo leri amukeriweke na nkomiso wa magoza lawa ya tekiweke ku tirhana na swiphiqo swoleswo; (e) mhaka yihi na yihi kumbe mahungu lawa ya nga ha vekiwaka eka rimba ra (f) avelo; na timhaka tihi na tihi kumbe mahungu lawa ya nga ha vekiwaka hi Vutameri bya timali bya Rixaka. 30 35 40 45 50 55 (5) Mutirhi loyi a amukelaka u fanele ku pima matirhelo ya timali na lawa ya nga riki ya timali ya ndzawulo ya xifundzankulu kumbe masipala, tanihlaha xiyimo xi nga ta va 60 28 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 28 (a) partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring national officer and the relevant provincial treasury within two months— in respect of a provincial department, after the end of the 2014/15 financial year of the provincial department; and in respect of a municipality, after the end of the 2014/15 financial year of the municipality. (b) (6) (a) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring national officer, publish in the Gazette within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2014/15 financial year, the 2015/16 financial and the 2016/17 financial year per municipality with level one or level two accreditation. (b) The planned expenditure must indicate the expenditure to be undertaken directly by the province and transfers to each municipality. 5 10 Duties of receiving officer in respect of infrastructure conditional allocations to provinces 15 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant or Provincial Roads Maintenance Grant must— (a) provide the relevant provincial treasury with a list of all infrastructure projects for education, health and roads over the medium term expenditure framework for tabling in the provincial legislature with the provincial Appropriation Bill in the format determined by the National Treasury; (b) within seven days after the tabling in the legislature, submit the list to the (c) transferring national officer and the National Treasury; and submit to the transferring national officer, the relevant provincial treasury and the National Treasury any amendment to the list and the reason for the amendment and table the amended list with the provincial Adjustments Appropriation Bill. (2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must— (a) submit to the transferring national officer, relevant provincial treasury and the National Treasury, in the format and on the date determined by the National Treasury, a document which sets out the infrastructure delivery management system by indicating the roles and responsibilities of the relevant provincial departments regarding infrastructure delivery and is approved by the Executive Council of the province; (c) (b) on a quarterly basis, submit to the transferring national officer, relevant provincial treasury and the National Treasury, a report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department in a format determined by the National Treasury; report on all infrastructure expenditure partially or fully funded by the grant to the transferring national officer, relevant provincial treasury and the National Treasury in the format and on the date determined by the National Treasury; (d) maintain a database of every contract that is partially or fully funded by the grant and, if the contract is above the specified tender value, ensure that it is recorded in the register of projects in terms of section 22(3) of the Construction Industry Development Board Act, 2000 (Act No. 38 of 2000); 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 29 No 10 of 2014 29 xi ri hakona, mayelana na minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi avelo ra xedulu ya 5 na ku yisa mapimelo wolawo eka mutirhi loyi a hundziselaka wa rixaka na vutameri bya timali bya xifundzankulu lexi faneleke eka nkarhi wa tin’hweti timbirhi— (a) mayelana na ndzawulo ya xifundzankulu, endzhaku ka ku hela ka lembe 5 ximali ra 2014/15 ra ndzawulo ya xifundzankulu; na (b) mayelana na masipala, endzhaku ka ku hela ka lembe ximali ra 2014/15 ra masipala. (6) (a) Hi ku tihlanganisa na mutirhi wa rixaka loyi a hundziselaka, mutirhi loyi a amukelaka wa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu u fanele ku hangalasa matirhiselo ya timali lawa ya kunguhatiweke ku suka eka Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu ya lembe ximali ra 2014/15, 2015/16 na lembe ximali ra 2016/17 hi masipala lowu nga na ku tiyisisiwa ka levhele ya n’we kumbe ka levhele ya mbirhi eka Gazete hi nkarhi wa 14 wa masiku endzhaku ka ku sungula ku tirha ka Nawu lowu. (b) Matirhiselo ya timali lawa ya kunguhatiweke ya fanele ku komba matirhiselo ya timali lawa ya nga ta tirhisiwa hi swifundzankulu na ku ya hundzisela eka masipala wun’wana na wun’wana. Mitirho ya mutirhi loyi a amukelaka mayelana na maavelo ya switirhisiwa lawa ya nga na swipimelo eka swifundzankulu 13. (1) Mutirhi loyi a amukelaka wa Nyiko ya switirhisiwa swa Dyondzo, Nyiko ya Mpfuxeto wo Vevukisa Rihanyu kumbe Nyiko yo Hlayisa Magondzo ya Xifundzankulu u fanele— (a) ku nyika vutameri bya timali bya xifundzankulu lebyi faneleke nxaxamelo wa tiphurojeke ta switirhisiwa swa dyondzo, rihanyu na magondzo eka rimba ra matirhiselo ya nkarhi wa le xikarhi ku va ya andlariwa eka huvo yo endla milawu ya xifundzankulu na Nawumbisi wa Nkavelo wa xifundzankulu hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Xifundzankulu; (b) ku yisa nxaxamelo eka mutirhi loyi a hundziselaka wa rixaka na Vutameri bya Timali bya Rixaka eka nkarhi wa nkombo wa masiku endzahku ka ku andlariwa eka vutameri bya timali bya xifundzankulu; na (c) ku yisa ku cinciwa kwihi kumbe kwihi ka nxaxamelo eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi khumbekaka na Vutameri bya Timali bya Rixaka na swivangelo swa ku cinciwa koloko na ku andlala nxaxamelo lowu cinciweke na Nawumbisi wa Ku wa ku Cinca Nkavelo wa xifundzankulu. (2) Mutirhi loyi a amukelaka wa Nyiko ya Switirhisiwa swa Dyondzo kumbe Nyiko ya Mpfuxeto wa Swivevukisi swa Rihanyu u fanele— (a) ku yisa eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri byaTimali bya Rixaka, hi xivumbeko na siku leri vekiweke hi Vutameri bya Timali bya Rixaka, tsalwa leri andlaka sisiteme ya vufambisi bya manyikelo ya switirhisiwa hi ku komba mitirho na vutihlamuleri bya tindzawulo leti faneleke ta swifundzankulu mayelana na manyikelo ya switirhisiwa na ku va swi pfumeleriwile hi Huvonkulu ya xifundzankulu; (b) ku yisela mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri bya Timali bya Rixaka xiviko xa ku pfariwa ka tiposo ta matshamelo lawa ya pfumeleriweke ya yuniti ya switirhisiwa ya ndzawulo ya xifundzankulu leyi khumbekaka hi xivumbeko lexi vekiwekle hi Vutameri bya Timali bya Rixaka kotara yin’wana na yin’wana; (c) ku vika hi matirhiselo hinkwawo ya timali eka switirhisiwa lawa ya hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lexi khumbekaka na Vutameri bya Timali bya Rixaka hi xivumbeko na siku leri vekiweke hi Vutameri bya Timali bya Rixaka; (d) ku hlayisa databeyisi ya kontiraka yin’wana na yin’wana leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko naswona loko kontiraka yi ri ehenhla ka nkoka lowu vekiweke wa thenda, ku vona leswaku swa rhekhodiwa eka rhijisitara ra tiphurojeke hi ku landza xiyenge xa 22(3) xa Construction Industry Development Board Act, 2000 (Nawu wa No. 38 wa 2000); 10 15 20 25 30 35 40 45 50 55 60 30 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 30 (e) ensure that infrastructure projects comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury; and (f) within two months after the end of the 2014/15 financial year— (i) evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the grant based on the infrastructure budget of the province; and submit the evaluation to the transferring national officer, the relevant provincial treasury and the National Treasury. (ii) 5 Duties of receiving officer in respect of infrastructure conditional allocations to metropolitan municipalities 10 14. (1) The receiving officer of a metropolitan municipality must, by 30 May 2014, submit to the National Treasury a built environment performance plan that includes all projects partially or fully funded by— (a) the Integrated City Development Grant, Urban Settlements Development Grant, Public Transport Infrastructure Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant; and (b) money allocated for the Human Settlements Development Grant received from a national department or a province. (2) The built environment performance plan, referred to in subsection (1), must— (a) be in the format determined by the National Treasury; (b) include the following information for each project for the period of the medium term expenditure framework: (i) Project name; (ii) budgeted value of the project; (iii) (iv) sources of funding for the project; and location of the project with respect to the municipality’s integration zones; and (c) be approved by its municipal council. Duties in respect of annual financial statements and annual reports for 2014/15 15. (1) The 2014/15 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 18 or 19 in respect of each province or municipality and the reason for the withholding or stopping; indicate any reallocations by the National Treasury in terms of section 20; (c) (d) certify that all transfers to a province or municipality were deposited into the (e) primary bank account of a province or municipality; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (2) The 2014/15 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation indicate— (a) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 18 or 19; 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 31 No 10 of 2014 31 (f) (e) ku vona leswaku tiphurojeke ta switirhisiwa ti landzelela matirhelo lamanene ya mipimo na swiletelo swa xiyenge xa vumaki, tanihilaha swi nga vuriwa hakona na ku pfumeleriwa hi Vutameri bya Tiamli bya Rixaka; na eka nkarhi wa tin’hweti timbirhi endzhaku ka ku hela ka lembe ximali ra 2014/15— (i) ku pima matirhelo ya timali na lawa ya nga riki ya timali ya xifundzankulu mayelana na minongonoko leyi hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko ku ya hi mpimanyeto wa xifundzankulu wa switirhisiwa; na 5 (ii) ku yisa mpimo eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu lebyi faneleke na Vutameri bya Timali bya Rixaka. 10 Mitirho ya mutirhi loyi a amukelaka mayelana na maavelo ya switirhisiwa lawa ya nga na swipimelo eka timasipala ta le madorobeni 14. (1) Hi 30 Mudyaxihi 2014, mutirhi loyi a amukelaka wa masipala wa le madorobeni u fanele ku yisa nkhunguhato wa matirhelo lawa ya akeriweke eka mbangu leyi katsaka tiphurojeke hinkwato leti hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi— (a) Nyiko ya Nhluvukiso wa Madoroba leyi Hlanganisiweke, Nyiko ya Nhluvukiso wa Vutshamiso bya le Madorobeni, Nyiko ya switirhisiwa swa Vutleleketli bya Vanhu, Nyiko ya Nhluvukiso wa Xinakulobye bya Vuakelani kumbe Nyiko yo Nghenisa Gezi ya Rixaka leyi Hlanganisiweke; na (b) mali leyi averiweke Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi amukeriweke ku suka eka ndzawulo ya rixaka kumbe xifundzankulu. (2) Nkhunguhato lowu akeriweke eka mbangu, leyi vuriweke eka xiyengentsongo xa (1) yi fanele— (a) ku va hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka; (b) ku katsa mahungu lawa ya landzelaka ya phurojeke yin’wana na yin’wana ya rimba ra matirhiselo ya timali ya nkarhi wa le xikarhi: (i) Vito ra phurojeke; (ii) nkoka lowu mpimanyeteriweke wa phurojeke; (iii) (iv) ndhawu ya phurojeke mayelana na tindhawu ta masipala leti swihlovo swo hakelela phurojeke; na hlanganisiweke; na (c) ku pfumeleriwa hi huvo ya masipala. Mitirho mayelana na switatimende swa timali swa lembe na swiviko swa lembe swa 2014/15 15. (1) Switatimende swa timali swa 2014/15 swa ndzawulo ya rixaka leyi nga ni vutihlamuleri byo hundzisela avelo leri nga eka Xedulu ya 4, 5, kumbe 7, hi ku ngetelela eka swilaveko swihi kumbe swihi swa nawu wihi kumbe wihi swi fanele— (a) ku komba ntsengo wa mali wa avelo rero leri hundziseriweke eka xifundzankulu kumbe masipala; (b) ku komba ku hundziseriwa kwihi kumbe kwihi loko yimisiweke kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19 mayelana na xifundzankulu xin’wana na xin’wana kumbe masipala na swivangelo swa ku khomiwa kumbe ku yimisiwa; (c) ku komba ku tlhela ku aviwa nakambe hi Vutameri bya Timali bya Rixaka hi ku landza xiyenge xa 20; (d) ku tiyisisa leswaku ku hundziseriwa hinkwako eka xifundzankulu kumbe masipala ku dipozitiwile eka akhawunti yo sungula ya le bangi ya xifundzankulu kumbe ya masipala; na (e) ku komba timali, loko ti ri kona, leti tirhisiweke eka vulawuri bya avelo hi mutirhi loyi a amukelaka. (2) Xiviko xa lembe xa 2014/15 xa ndzawulo ya rixaka leyi nga na ni vutihlamuleri byo hundzisela avelo leri nga eka Xedulu ya 4, 5, kumbe 7, hi ku ngetelela eka swilaveko swihi kumbe swihi swa nawu wihi kumbe wihi, xi fanele ku komba— (a) swivangelo swo khoma kumbe ku yimisa ku hundziseriwa hinkwako eka xifundzankulu kumbe masipala hi ku landza xiyenge xa 18 kumbe 19; 15 20 25 30 35 40 45 50 55 32 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 32 (b) the extent that compliance with this Act by provinces or municipalities were monitored; (c) the extent that the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act, and the steps taken to address the non-compliance. (3) The 2014/15 financial statements of a provincial department responsible for receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and certify that all transfers of allocations in Schedules 4, 5 and 7 to the province were deposited into the primary bank account of the province. 5 10 (4) The 2014/15 annual report of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— 15 (a) indicate the extent that the provincial department complied with this Act; (b) indicate the steps taken to address non-compliance with this Act; (c) indicate the extent that the allocation achieved its objectives and outputs; (d) contain any other information that may be specified in the framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2014/15 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring national officers and receiving officers report on conditional allocations to municipalities on a quarterly basis to facilitate the audit of the allocations for the 2014/15 financial year. Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 16. (1) The National Treasury must, within 14 days after this Act takes effect, publish by notice in the Gazette— (a) (b) (c) the conditional allocations per municipality for Part B of Schedule 5 allocations; the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and the framework for each conditional allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework or amending an indicative conditional allocation for Schedule 6, published in terms of subsection (1), the National Treasury must— (a) after consultation with or at the written request of a transferring national (b) officer; and in the case of a proposed amendment of a framework, after submitting the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session, by notice in the Gazette amend the affected allocation or framework. (3) An amendment in terms of subsection (2) takes effect on the date of publication of the notice in the Gazette. 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 33 No 10 of 2014 33 (b) xiyimo lexi ku landzelela Nawu lowu hi swifundzankulu kumbe timasipala xi nga languteriwa; (c) xiyimo lexi avelo ri nga fikelela swikongomelo swa rona na mimbuyelo; na (d) ku nga landzeleli Nawu lowu, na magoza lawa ya tekiweke ku tirhana na ku nga landzeleri. 5 (3) Switatimende swa timali swa lembe ximali ra 2014/15 swa ndzawulo ya xifundzankulu lexi nga ni vutihlamuleri byo amukela avelo leri nga eka Xedulu ya 4, 5 kumbe 7, hi ku ngetelela eka swilaveko swa nawu wihi kumbe wihi swi fanele— (a) ku komba ntsengo wa mali wa maavelo hinkwawo lawa ya amukeriweke; (b) ku komba ntsengo wa mali leyi tirhsiweke eka avelo rin’wana na rin’wana eka 10 Xedulu ya 5 kumbe 7; na (c) ku tiyisisa leswaku ku hundziseriwa hinkwako ka maavelo lawa ya nga eka Xedulu ya 4, 5 kumbe 7 eka xifundzankulu ya dipozitiwile eka akhawunti yo sungula ya le bangi ya xifundzankulu. (4) Xiviko xa lembe xa 2014/15 xa ndzawulo ya xifundzankulu lexi kumaka avelo hi ku landza Xedulu ya 4, 5 kumbe 7, hi ku ngetelela eka swilaveko swihi kumbe swihi hi ku landza nawu wihi kumbe wihi xi fanele— 15 (a) ku komba xiyimo lexi ndzawulo ya xifundzankulu yi landzeleleke Nawu lowu; (b) ku komba magoza lawa ya tekiweke ku tirhana na ku nga landzeleli; (c) ku komba xiyimo lexi avelo rolero ri fikeleleke swikongomelo na mimbuyelo 20 ya rona; (d) ku va na mahungu man’wana na man’wana lawa ya nga ha vuriwaka eka rimba ra avelo; na (e) ku va na mahungu man’wana tanihilaha Vutameri bya Timali bya Rixaka byi 25 nga ha swi vekaka hakona. (5) Switatimende swa timali swa 2014/15 na xiviko xa lembe xa masipala lowu amukelaka avelo leri nga eka Xedulu ya 4, 5 kumbe 7 xi fanele lulamisiwa hi ku landza Municipal Finance Management Act. (6) Vutameri bya Timali bya Rixaka byi nga ha veka ndlela leyi vatirhi lava hundziselaka va rixaka na vatirhi lava amukelaka va vikaka hayona eka maavelo lawa ya nga na swipimelo eka masipala kotara yin’wana na yin’wana ku vevukisa ku oditiwa ka maavelo ya lembe ximali ra 2014/15. 30 Xiphemu xa 3 Timhaka leti fambelanaka na maavelo ya Xedulu ya 4 ku fika 7 35 Ku hangalasiwa ka maavelo na marimba 16. (1) eka nkarhi wa 14 wa masiku Nawu lowu wu sungule ku tirha, Vutameri bya Timali bya Rixaka byi fanele ku hangalasa hi ku tivisa eka Gazete— (a) maavelo lawa ya nga na swipimelo ku ya hi masipala eka maavelo ya Xedulu ya 5; (b) maavelo yo kombisa lawa ya nga na swipimelo hi xifundzankulu eka Xiphemu xa A xa maavelo ya Xedulu ya 6 na hi masipala eka maavelo ya xiphemu xa B xa Xedulu ya 6; na rimba ra avelo rin’wana na rin’wana leri nga na swipimelo eka Xedulu ya 4 ku fika 7. (c) (2) Hi swikongomelo swo lulamisa xihoxo eka avelo kumbe rimba, kumbe ku cinca avelo ro kombisa leri nga na swipimelo eka Xedulu ya 6, leri hangalasiweke hi ku landza xiyengentsongo xa (1), Vutameri bya Timali bya Rixaka byi fanele— (a) endzhaku ko tihlanganisa na kumbe hi xikombelo lexi tsariweke xa mutirhi (b) loyi a hundziselaka wa rixaka; na loko ku ri eka ku cinciwa ka rimba lo ku ringanyetiweke, endzhaku ko yisa ku cinciwa loku ringanyetiweke ePalamende ku va swi bumabumeriwa eka nkarhi wa 14 wa masiku loko Palamende yi ri eka sexini, hi ku tivisa eka Gazete byi nga cinca avelo leri khumbekaka kumbe rimba. 40 45 50 (3) Ku cinca hi ku landza xiyenge xa (2) swi sungula ku tirha hi siku leri ku nga 55 kandziyisiwa xitixiso eka Gazete. 34 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 34 Expenditure in terms of purpose and subject to conditions 17. (1) Despite anything to the contrary in any other legislation, an allocation referred to in Schedules 4 to 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) A receiving officer may not transfer any portion of a Schedule 5 allocation to any other organ of state for the performance of a function to be funded by the allocation, unless before the transfer is made, the receiving officer and the organ of state agree to a payment schedule and the National Treasury approves the agreed payment schedule and— (a) the transfer— (i) (ii) is approved in the budget for the receiving provincial department or municipality; or if not so approved— (aa) the receiving officer notifies the National Treasury that the purpose of the transfer is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the transfer; and (bb) the National Treasury approves the transfer; or (b) the transfer is for the payment for services or goods procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes. (3) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring national officer of the Department of Energy; (b) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring national officer of the Department of Water Affairs or the Department of Human Settlements. (4) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2014, must, by the date determined by the National Treasury, comply with subsection (2) by— (i) entering into a payment schedule; and (ii) submitting the payment schedule to the National Treasury for approval. (b) If a municipality receives accreditation after 1 April 2014, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant to a municipality with level three accreditation is withheld or stopped in terms of section 18 or 19, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 24. (5) If a function partially or fully funded by the Human Settlements Development Grant is assigned by a province to a municipality having a level 3 accreditation, as envisaged in section 10 of the Municipal Systems Act— (a) funds from that Grant for the province for the function must be stopped in terms of section 19 and reallocated in terms of section 20 to the municipality which has been assigned the function; (b) any project or contract regarding the function must, if possible, be finalised by the province before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; any project or contract regarding the function not finalised at the date at which the function is assigned, must be subjected to an external audit and the (c) 5 10 15 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 35 No 10 of 2014 35 Ku tirhisiwa ka mali hi ku landza xikongomelo na ku ya hi swipimelo 17. (1) Hambiloko ku ri na swin’wana leswi nga hambana eka nawu wihi kumbe wihi, avelo leri vuriweke eka Tixedulu ta 4 ku fika 7 ri nga ha tirhisiwa hi xikongomelo lexi boxiweke eka Xedulu leyi khumbekaka na hi ku landza rimba leri tirhaka. (2) Mutirhi loyi a amukelaka a nga ka a nga hundziseli xiphemu xihi kumbe xihi xa avelo ra Xedulu ya 5 eka xirho xihi kumbe xihi xa mfumo ku kota ku tirha ntirho lowu nga hakeleriwa hi avelo, handlekaloko loko ku nga si va na ku hundziseriwa, mutirhi loyi a amukelaka na xirho xa mfumo va twanana hi xedulu ya mahakelelo na Vutameri bya Timali bya Rixaka byi pfumelela xedulu ya mahekelelo leyi ku twananiweke hayona naswona— (a) ku hundzisela— (i) (ii) swi pfumeleriwile eka mpimanyeto wa ndzawulo ya xifundzankulu lexi amukelaka kumbe masipala; kumbe loko swi nga pfumeleriwanga hi ndlela yoleyo— (aa) mutirhi loyi a amukelaka a tivisa Vutameri bya Timali bya Rixaka leswaku xikongomelo xa ku ku hundziseriwa a hi ku ringeta ku ta ndzawulo ya cinca mipimanyeto ya matirhiselo ya timali xifundzankulu leyi khumbekaka kumbe masipala na ku komba swivangelo swo hundzisela; naswona 5 10 15 (bb) Vutameri bya Timali bya Rixaka byi pfumelela ku hundzisela; 20 kumbe (b) ku hundzisela i ka hakelo ya mitirho kumbe nhundzu leyi kumiweke hi ku landza pholisi ya vulawuri bya ndzhendzheleko wa maphakelelo kumbe pholisi ya makumele ya xifundzankulu lexi khumbekaka kumbe masipala naswona, loko ku ri hakelo ya le mahlweni, ndzimana ya (a)(ii) ya tirha na ku cinca lo ku faneleke. (3) Hi swikongomelo swo tirhisa avelo ra Xedulu ya 6 eka masipala— (a) Eskom Holdings Limited yi nga ha amukela timali ku suka eka mutirhi loyi a hundziselaka wa rixaka wa Ndzawulo ya Eneji; (b) bodo ya mati, tanihilaha swi nga hlamuseriwa eka xiyenge xa 1 xa Water services Act, 1997 (Nawu wa No. 108 wa 1997), yi nga ha amukela timali ku suka eka mutirhi loyi a hundziselaka wa rixaka wa Ndzawulo ya Timhaka ta Mati kumbe Ndzawulo ya Vutshamiso bya Vanhu. (4) (a) Hi swikongomelo swa Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu, mutirhi loyi a amukelaka na masipala lowu nga na ku tiyisisiwa ka levhele ya n’we, mbirhi kumbe ya nharhu hi 1 Dzivamusoko 2014, u fanele ku landzelela xiyengetsongo xa (2) hi siku leri vekiweke hi Vutameri bya Timali bya Rixaka, hi— (i) ku nghena eka xedulu ya mahakelelo; na (ii) ku yisa xedulu ya mahakelelo eka Vutameri bya Timali bya Rixaka ku va yi pfumeleriwa. (b) loko masipala wu kuma ku tiyisisiwa endzhaku ka 1 Dzivamusoko 2014, Vutameri bya Timali bya Rixaka byi nga pfumelela leswaku ndzimana ya (a) yi tirha. (c) Loko ku hundziseriwa ka Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu eka masipala lowu nga na ku tiyisisiwa ka levhele ya nharhu swi yimisiwa kumbe ku khomiwa hi ku landza xiyenge xa 18 kumbe 19, mutirhi loyi a mukelaka u fanele ku kombela Vutameri bya Timali bya Rixaka ku cinca xedulu ya mahakelelo hi ku landza xiyenge xa 24. (5) Loko ntirho lowu hakeleriweke xiphemu kumbe ku hakeleriwa hi ku hetiseka hi Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu wu nyikiwile masipala lowu nga na ku tiyisisiwa ka levhele ya 3 hi xifundzankulu, tanihilaha swi languteriweke hakona eka xiyenge xa 10 xa Municipal Systems Act— (b) (a) mali leyi sukaka eka Nyiko yoleyo ya xifundzankulu yi fanele ku yimisiwa ku ya hi xiyenge xa 19 kutani yi tlhela yi averiwa masipala lowu nyikiweke ntirho wolowo nakambe hi ku landza xiyenge xa 20; loko swi koteka, phurojeke yihi na yihi kumbe kontiraka mayelana na ntirho yi fanele ku hetisiwa hi xifundzankulu ku nga si fika siku leri ntirho wu nga nyikiwa rona, naswona loko wu nga hetisiwi, xifundzankulu xi fanele ku tivisa masipala lowu faneleke na Vutameri bya Timali bya Rixaka; (c) phurojeke yihi na yihi kumbe kontiraka mayelana na ntirho lowu nga hetisiwangiki hi siku leri ntirho wu nyikiweke rona, yi fanele ku yisiwa eka oditi ya le handle naswona xifundzankulu na masipala va fanele ku nghena 25 30 35 40 45 50 55 60 36 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 36 province and the municipality must enter into an agreement to cede to the municipality all contracts related to the function; (e) (d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2015 and will not be available in terms of section 30 of the Public Finance Management Act or section 29(6)(c); the receiving officer of the province must submit to the transferring national officer and the National Treasury a list of liabilities attached to the function, that were not transferred to the municipality, within seven days after the function is assigned to provide for the adjustment of the applicable allocations; and the receiving officer of a municipality assigned the function must, within one month from the date of the stopping of funds in terms of paragraph (a) confirm to the transferring national officer that the planned expenditure submitted by the receiving officer of the province in terms of section 12(6)(a) will be implemented by the municipality or submit revised planned expenditure. (f) (6) If a function is partially or fully funded by the Public Transport Operations Grant, is assigned by a province to a municipality, as envisaged in section 10 of Municipal Systems Act, subsection (5) applies with the necessary changes. (7) A project funded by the Human Settlements Development Grant that is initiated after 1 April 2014, must be implemented in terms of an agreement with the municipality and aligned to the allocations for the municipality in the applicable framework. Withholding of allocations 18. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if— (a) (b) (c) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 21 have not been spent; or a satisfactory explanation is not given for significant under-expenditure on previous transfers during the 2014/15 financial year. (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule approved in terms of section 23(3) until it is amended in terms of section 24. (3) The amount withheld in terms of this section in the case of the Health Professions Training and Development Grant or the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring national officer must, at least seven working days before withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government. (5) A notice envisaged in subsection (4) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 24. (6) (a) The National Treasury may instruct, or approve a request from, the transferring national officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding will— 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 37 No 10 of 2014 37 eka ntwanano wo tshikela masipala tikontiraka hinkwato leti fambelanaka na ntirho wolowo; (d) mali leyi salaka eka xifundzankulu ya kontirka yihi kumbe yihi leyi fambelanaka na ntirho lowu nga tshikeriwangiki masipala yi fanele ku va yi tirhisiwile hi 31 Nyenyankulu 2015 naswona a yi nga ha vi kona hi ku landza xiyenge xa 30 xa Public Finace Management Act kumbe xiyenge xa 29(6)(c); (e) mutirhi loyi a amukelaka wa xifundzankulu u fanele ku yisa nxaxamelo wa vutihlamuleri lebyi fambisanaka na ntirho eka mutirhi loyi a mukelaka wa rixaka na Vutameri bya Timali bya Rixaka, lowu nga hundziseriwangiki eka masipala hi nkarhi wa nkombo wa masiku endzhaku kaloko ntirho wu nyikiwile ku lulamisela ku cinciwa ka maavelo lawa ya tirhaka; naswona eka nkarhi wa n’hweti ku sukela siku ra ku yimisiwa ka timali eka ndzimana ya (a), mutirhi loyi a amukelaka wa masipala lowu nyikiweke ntirho u fanele ku tiyisisa eka mutirhi loyi a hundziselaka wa rixaka leswaku ku tirhisiwa ka mali loku khunguhatiweke lo ku yisiweke hi mutirhi loyi a amukelaka wa xifundzankulu hi ku landza xiyenge xa 12(6)(a) swi ta endliwa hi masipala kumbe ku yisa nkunguhato lowu pfuxetiweke ya matirhiselo ya mali. (6) Loko ntirho wu hakeriwile xiphemu kumbe ku hakeleriwa hi ku hetiseka hi Nyiko ya Matirhelo ya Vutleketli bya Vanhu, wu nyikiwile masipala hi xifundzankulu, tanihilaha swi nga languteriwa hakona eka xiyenge xa 10 xa Municipal Systems Act, xiyenge xa (5) xa tirha na ku cinca loku faneleke. (f) (7) Phurojeke leyi hakeleriweke hi Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi sunguriweke endzhaku ka 1 Dzivamusoko 2014, yi fanele ku endliwa hi ku landza ntwanano na masipala na ku yelanisiwa na maavelo ya masipala eka rimba leri tirhaka. Ku khomiwa kaMaavelo 18. (1) ku ya hi xiyengetsongo xa (2) na (3), mutirhi loyi a hundziselaka wa rixaka a nga ha yimisa ku hundzisela ka avelo ra Xedulu ya 4 kumbe 5, kumbe xiphemu xihi kumbe xihi xa avelo rolero, eka nkarhi lowu nga hundziki 30 wa masiku, loko— (a) xifundzankulu kumbe masipala wu nga landzeleli ku lulamisela ka Nawu lowu; (b) misalo ya maavelo lawa ya nga na swipimelo lawa ya pfumeleriweke hi Vutameri bya Timali bya Rixaka hi ku landza xiyenge xa 20 yi nga tirhisiwanga; kumbe (c) ku nga nyikiwi nhlamuselo yo twala ya ku tirhisiwa ka le hansi ka mali eka ku hundzisela lo ku nga hundza hi nkarhi wa lembe ximali ra 2014/15. (2) Loko avelo ri khomiwa hi ku landza xiyengentsongo xa (1), swi yimisa xedulu leyi pfumeleriweke ya mahakelelo hi ku landza xiyenge xa 23(3) ku fikela loko yi cinciwa hi ku landza xiyenge xa 24. (3) Ntsengo lowu khomiweke hi ku landza xiyenge lexi eka Nyiko ya Vuleteri bya Vatirhi va Rihanyo na Nhluvukiso kumbe Nyiko ya Mitirho ya Dyondzo ya le Henhla ya Rixaka leti xaxametiweke eka Xiphemu xa A xa Xedulu ya 4 wu nga ka wu nga hundzi ntlhanu wa tiphesente ta ku hundzisela loku landzelaka tanihilaha swi nga ha kona eka xedulu leyi faneleke ya mahakelelo. (4) Kwalomu ka nkombo wa masiku ya ntirho loko ku nga si va na ku khomiwa ka avelo hi ku landza xiyengentsongo xa (1), mutirhi loyi a hundziselaka wa rixaka u fanele— (a) ku nyika mutirhi loyi a amukelaka loyi a fanele— (i) xiviko lexi tsariweke xa xikongomelo xo yimisa avelo; na (ii) nkarhi wo yisa nhlamuselo leyi tsariweke ya leswaku hikokwalaho ka yini avelo ri nga fanelanga ku yimisiwa; na (b) ku tivisa vutameri bya timali lebyi faneleke bya xifundzankulu na Vutameri bya Timali bya Rixaka, naswona hi mayelana na nyiko yihi kumbe yihi leyi nga na swipimelo eka masipala, xikan’we na ndzawulo ya xifundzankulu leyi nga na vutihamuleri bya mfumo wa muganga. (5) Xitiviso lexi langutsisiweke eka xiyengetsongo xa (4) xi fanele ku katsa swivangelo swo yimisiwa ka avelo na nkarhi lowu ringanyetiweke wo yimisiwa ku tivisa ku cinciwa ka xedulu ya mahakelelo hi ku landza xiyenge xa 24. (6) (a) Vutameri bya Timali bya Rixaka byi nga ha lerisa kumbe ku pfumelela xikombelo ku suka eka mutirhi loyi a hundziselaka wa rixaka xo yimisa avelo (1) ku ringana nkarhi lowu nga hundziki masiku ya 30, kambe ma nga tluli masiku ya 120, loko ku yimisa swi ta— 5 10 15 20 25 30 35 40 45 50 55 60 38 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 38 (i) facilitate compliance with this Act; or (ii) minimise the risk of under-spending. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring national officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. (c) The transferring national officer must again comply with subsection (4) when the National Treasury instructs or approves a request by the transferring national officer in terms of paragraph (a). Stopping of allocations 19. (1) Despite section 18, the National Treasury may, in its discretion or on request of a transferring national officer or receiving officer, stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) on the grounds of persistent and material non-compliance with this Act; (b) if the National Treasury anticipates that a province or municipality will substantially underspend on the allocation, or any programme partially of fully funded by the allocation, in the 2014/15 financial year; for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act; or if a province implementing an infrastructure project does not comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury. (c) (d) (2) The National Treasury must, before stopping an allocation in terms of subsection (1)(a), (b) or (d)— (a) comply with the procedures in section 18(4)(a), and in respect of a municipality, also with section 38 of the Municipal Finance Management Act; and inform the relevant provincial treasury of its intention to stop the allocation. (3) The National Treasury must give notice in the Gazette of the stopping of an allocation in terms of this section and include in the notice the effective date of, and reason for, the stopping. (b) (4) (a) The National Treasury may, by notice in the Gazette, approve that an allocation, or any portion thereof, stopped in terms of subsection (1)(a), (b) or (d), be utilised to meet any outstanding statutory or contractual financial commitment of the province or municipality in question. 5 10 15 20 25 30 (b) The utilisation of funds envisaged in this subsection is a direct charge against the 35 National Revenue Fund. Reallocation of funds 20. (1) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of section 19(1)(a), (b) or (d), the National Treasury may, after consultation with the transferring national officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent by the end of the 2014/15 financial year or the 2015/16 financial year. (2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(c), the National Treasury must, after consultation with the transferring national officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to the affected municipalities, on condition that the allocation must be spent by the end of the 2014/15 financial year or the 2015/16 financial year. 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 39 No 10 of 2014 39 (i) vevukisa ku landzelela Nawu lowu; kumbe (ii) ku hunguta nxungeto wo tirhisiwa ka mali ka le hansi. (b) Loko a kombela ku yimisa avelo hi ku landza xiyengetsongo lexi, mutirhi loyi a hundziselaka wa rixaka u fanele ku yisa vumbhoni bya ku landzelela xiyengetsongo xa (4) eka Vutameri bya timali bya Rixaka na vuyimeri byihi kumbe byihi lebyi kumiweke ku suka eka mitirhi loyi a amukelaka. (c) Mutirhi loyi a hundziselaka wa rixaka u fanele ku tlhela a landzelela xiyengetsongo xa (4) loko Vutameri bya Timali bya Rixaka byi lerisa kumbe ku pfumelela xikombelo xa mutirhi loyi a hundziselaka wa rixaka hi ku landza ndzimana ya (a). Ku yimisiwa ka Maavelo 19. (1) Hambileswi ku nga na xiyenge xa 18, hi ku vona ka Vutameri bya Timali bya Rixaka kumbe hikwalaho ka xikombelo xa mutirhi loyi a hundziselaka wa rixaka, kumbe mutirhi loyi a amukelaka, Vutameri bya timali bya Rixaka byi nga ha yimisa ku hundziseriwa ka avelo wa Xedulu ya 4 kumbe 5 kumbe xiphemu xa avelo eka xifundzankulu kumbe masipala— (a) hi swivangelo swo tshamela ku nga landzeleli Nawu lowu; (b) loko Vutameri bya Timali bya Rixaka byi vona leswaku xifundzankulu kumbe masipala wu ta va na ku tirhisa ka le hansi ka mali eka avelo kumbe lowu hakeleriweke xiphemu kumbe ku nongonoko wihi kumbe wihi hakelriwa hi ku hetiseka hi avelo eka lembe ximali ra 2014/15; (c) hi swikongomelo swo nyika ntirho ku suka eka xifundzankulu ku ya eka masipala, tanihilaha swi nga languteriwa hakona eka xiyenge xa 10 xa Municipal Sysytems Act; kumbe loko xifundzankulu lexi tirhisaka phurojeke ya switirhisiwa xi nga landzeleli mipimo ya matirhelo ya kahle ya vumaki na swiletelo, tanihilaha swi vekiweke na ku pfumeleriwa hi Vutameri bya Timali bya Rixaka. (d) (2) Loko Vutameri bya Timali bya Rixaka byi nga si yimisa avelo hi ku landza xiyengentsongo xa (1)(a), (b) kumbe (d) byi fanele— 5 10 15 20 25 (a) ku landzelela maendlelo ya xiyenge xa 18(4)(a), naswona eka masipala, na 30 xiyenge xa 38 xa Municipal Finance Management Act; na (b) ku tivisa vutameri bya timali bya xifundzankulu lexi khumbekaka hi xikongmelo xa byona xo yimisa avelo. (3) Vutameri bya Timali bya Rixaka byi fanele ku tivisa ku yimisiwa ka avelo mayelana na xiyenge lexi eka eka Gazete na ku katsa siku na xivangelo xa ku yimisiwa. (4) (a) Hi ku tivisa eka Gazete, Vutameri bya Timali bya Rixaka byi nga ha pfumelela leswaku avelo kumbe xiphemu xihi kumbe xihi xa avelo xi yimisiwa hi ku landza xiyengetsongo xa (1)(a), (b) kumbe (c), xi tirhisiwa ku fikelela ku boheka lo ku kayivelaka ka nawu kumbe kontiraka ya timali eka xifundzankulu xolexo kumbe masipala. (b) Ku tirhisiwa ka timali lo ku langutisisiweke eka xiyengetsongo lexi i chaji yo kongoma ehenhla ka Nkwama wa Mali ya tiko wa Rixaka. Ku aviwa ka timali nakambe 20. (1) (a) Loko avelo ra Xedulu ya 4 kumbe 5 kumbe xiphemu xa rona xi yimisiwa hi ku landza xiyenge xa 19(1)(a), (b) kumbe (c), endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka na vutameri by timali bya xifundzankulu lexi khumbekaka, Vutameri bya Timali bya Rixaka byi veka xiphemu xa avelo lexi faneleke ku tlhela xi aviwa nakambe, tanihi muxaka wun’we wa avelo tanihilaha a xi aviwile hakona ekusunguleni, eka xifundzankulu xin’we kumbe ku tlula kumbe timasipala, hi xipimelo xa leswaku avelo ri fanele ku tirhisiwa hi ku hela ka lembe ximali ra 2014/15 kumbe lembe ximali ra 2015/16. (2) (a) Loko avelo ra Xedulu ya 4 kumbe 5 kumbe xiphemu xa rona xi yimisiwa hi ku landza xiyenge xa 19(1)(c), endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka na vutameri by timali bya xifundzankulu lexi khumbekaka, Vutameri bya Timali bya Rixaka byi fanele ku veka xiphemu xa avelo lexi faneleke ku tlhela xi aviwa nakambe, tanihi muxaka wun’we wa avelo tanihilaha a xi aviwile hakona ekusunguleni, eka timasipala leti khumbekaka, hi xipimelo xa leswaku avelo ri fanele ku tirhisiwa hi ku hela ka lembe ximali ra 2014/15 kumbe lembe ximali ra 2015/16. 35 40 45 50 55 40 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 40 (b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the notice in the Gazette in terms of subsection (3)(a) regarded as having been converted to an allocation in Part B of the same Schedule it appears before the re-allocation. (3) (a) The National Treasury must— (i) give notice in the Gazette of a reallocation; and (ii) provide a copy of the notice to the transferring national officer and each 5 affected receiving officer. (b) The reallocation of an allocation or a portion thereof on condition that it must be spent by the end of the 2015/16 financial year, must be regarded as a roll-over approved by the National Treasury in terms of section 22(2), and any regulations or instructions regarding the process for roll-overs, made or issued in terms of section 76 of the Public Finance Management Act, do not apply. (4) (a) When an intervention in terms of section 100 or 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act takes place, the National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise in relation to— (i) (ii) (iii) section 100 of the Constitution, the transferring national officer to spend an allocation stopped in terms of section 19 on behalf of the relevant province; section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 19 of this Act on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring national officer to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring national officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (5) (a) If it is unlikely that a conditional allocation related to infrastructure in Schedule 4, 5 or 6, or a portion thereof, will be spent by the end of the 2014/15 financial year, the National Treasury may, after consultation with the transferring national officer and the national department responsible for local government, authorise that any part of the likely unspent portion of the allocation be reallocated to pay for the reconstruction and rehabilitation of infrastructure damage caused by a disaster. (b) The reallocated funds must be utilised in the 2014/15 financial year and for the same conditional allocation and the same province or municipality to which the allocation was originally made. (c) The transferring national officer must determine the conditions for spending the reallocated funds, after consultation with the national department responsible for local government and with the approval of the National Treasury. Conversion of allocations 21. (1) If satisfied that— (a) (b) the conversion will prevent under-expenditure or improve the level of service delivery in respect of the allocation in question; and the affected national or provincial department or municipality has demon- strated the capacity to implement projects, the National Treasury may, in its discretion after consultation with the relevant transferring national officer or at the request of the transferring national officer or the affected receiving officer, convert any portion of— (i) an allocation listed in Part B of Schedule 4 or 5 to one listed in Part B of Schedule 6; (ii) an allocation listed in Part B of Schedule 6 to one listed in Part B of Schedule 5; 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 41 No 10 of 2014 41 (b) Ku sukela loko ku va na xitixiso eka Gazete hi ku landza xiyengentsongo xa 3(a), xiphemu xa avelo leri nga tlhela ri aviwa nakambe hi ku landza ndzimana ya (a) xi tekiwa ku va xi cinciwile ku va avelo leri nga eka Xiphemu xa B xa Xedulu leyi a xi ri eka yona loko ku nga si tlhela ku aviwa nakambe. (3) (a) Vutameri bya Timali bya Rixaka byi fanele— (i) ku tivisa hi ku tlhela ku aviwa nakambe eka Gazete; na (ii) ku nyika mutirhi loyi a amukelaka wa rixaka na mutirhi un’wana na un’wana loyi a amukelaka loyi a khumbekaka khopi ya xitiviso. (b) Ku tlhela ku aviwa nakambe kumbe xiphemu xa avelo hi xipimelo xa leswaku avelo ri fanele ku tirhisiwa ku nga si hela lembe ximali ra 2015/16, swi fanele ku tekiwa tanihi mali leyi tluriseriweke leyi pfumeleriweke hi Vutameri bya Timali bya Rixaka hi ku landza xiyenge xa 22(2), na swinawana swihi kumbe swihi kumbe swileriso mayelana na endlelo eka mali leyi tlurisiwaka, leswi endliweke kumbe ku nyikiwa hi ku landza xiyenge xa 76 xa Public Finace Management Act, a swi tirhi. (4) (a) Loko ku va na ku nghenelela hi ku landza xiyenge xa 100 kumbe xa 139 xa Vumbiwa kumbe xiyenge xa 137, 139 kumbe 150 xa Municipal Finance Management Act, Vutameri bya Timali bya Rixaka, hambileswi ku nga na xiyengentsongo xa (1) na le ka swiyimo leswi byi nga ta swi veka, byi nga ha pfumelela mayelana na— (i) xiyenge xa 100 xa Vumbiwa, mutirhi loyi a hundziselaka wa rixaka ku tirhisa avelo leri yimisiweke hi ku landza xiyenge xa 19 hi ku yimela xifundzankulu lexi khumbekaka; (ii) xiyenge xa 139 xa Vumbiwa kumbe xiyenge xa 137 kumbe 139 xa Municipal Finance Management Act, xifundzankulu lexi nghenelelaka xi ta tirhisa avelo leri yimisiweke hi ku landza xiyenge xa 19 xa Nawu lowu hi ku yimela masipala lowu khumbekaka; kumbe (iii) xiyenge xa 150 xa Municipal Finance Management Act, mutirhi loyi a hundziselaka wa rixaka u ta tirhisa avelo leri yimisiweke hi ku landza xiyenge xa 19 hi ku yimela masipala lowu khumbekaka. (b) Avelo leri tirhisiwaka hi mutirhi loyi a hundziselaka wa rixaka kumbe xifundzankulu lexi nghenelelaka lexi vuriweke eka ndzimana ya (a), hi swikongomelo swa Nawu lowu, ri fanele ku tekiwa tanihi avelo ra Xedulu ya 6 ku sukela siku leri ku nyikiwaka mpfumelelo. (5) (a) Loko swi nga koteki leswaku avelo leri nga na swipimelo leri fambelanaka na switirhisiwa eka xedulu ya 4, 5 kumbe 6, kumbe xiphemu xa rona ri ta va ri tirhisiwile hi ku hela ka lembe ximali ra 2014/15, endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka na ndzawulo ya rixaka leyi nga ni vutihlamuleri bya mfumo wa muganga, Vutameri bya timali bya Rixaka byi pfumelela leswaku xiphemu xa avelo lexi nga ta va xi nga tirhanga xi tlhela xi aviwa ku hakelela ku pfuxetiwa ka ku onhaka ka switirhisiwa leswi vangiweke hi khombo ro karhi. (b) Timali leti nga tlhela ti aviwa nakambe ti fanele ku tirhisiwa eka lembe ximali ra 2014/15 swi va eka avelo leri faneleke leri nga na swipimelo na xifundzankulu kumbe masipala lowu avelo a ri endleriwe wona ekusunguleni. (c) Mutirhi loyi a hundziselaka wa rixaka u fanele ku veka swipimelo swo tirhisiwa ka timali leti averiweke, endzhaku ko tihlanganisa na ndzawulo ya rixaka leyi nga na vutihlamuleri bya mfumo wa muganga na mpfumelelo wa Vutameri bya Timali bya Rixaka. Ku cinciwa ka maavelo 21. (1) Loko byi enerisekile leswaku— (a) ku cinica swi ta sivela ku tirhisiwa ka le hansi ka timali kumbe ku antswisa levhele ya manyikelo ya vukorhokeri mayelana na avelo ro karhi; naswona (b) ndzawulo leyi khumbekaka ya rixaka kumbe ya xifundzankulu kumbe masipala yi komibisile vuswikoti byo tirhisa tiphurojeke, Vutameri bya Timali bya Rixaka, loko byi vona swi fanerile endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka loyi a khumbekaka kumbe hikwalaho ka xikombelo xa mutirhi loyi a hundziselaka wa rixaka kumbe mutirhi loyi a amukelaka loyi akhumbekaka, byi nga ha cinca xiphemi xihi kumbe xihi xa— (i) avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 5 ku va avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 6; (ii) avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 6 ku va avelo leri longoloxiweke eka xiphemu xa B xa Xedulu ya 5; 5 10 15 20 25 30 35 40 45 50 55 60 42 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 42 (iii) (iv) (v) (vi) (vii) the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; the National Health Grant listed in Part A of Schedule 6 to the Health Facility Revitalisation Grant or the National Health Insurance Grant listed in Part A of Schedule 5; the Public Transport Infrastructure Grant to the Public Transport Network Operations Grant; the Public Transport Network Operations Grant to the Public Transport Infrastructure Grant; or the Human Settlements Development Grant listed in Part A of Schedule 6 to the Human Settlements Development Grant listed in Part A of Schedule 5. 5 10 (2) Any portion of an allocation converted in terms of subsection (1) must be utilised for the same province or municipality to which the allocation was originally made. (3) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1); and (b) provide a copy of the notice to the transferring national officer and each 15 affected receiving officer. (4) A conversion in terms of subsection (1) takes effect on the date of publication of the notice in terms of subsection (3)(a). Unspent conditional allocations 22. (1) Despite anything to the contrary in the Public Finance Management Act or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the 2014/15 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring national officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2015/16 financial year if the unspent funds are committed to identifiable projects. (3) (a) The receiving officer must ensure that any funds that must revert to the National Revenue Fund in terms of subsection (1), are paid into that Fund by the date determined by the National Treasury. (b) The receiving officer must— (i) (ii) in the case of a provincial department, request the roll-over of unspent funds through its provincial treasury; and inform the transferring national officer of all processes regarding the request. (4) The National Treasury may, subject to subsection (5), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), not paid into that Fund by the date determined in terms of subsection (3)(a)— (a) (b) in the case of a province, against future advances for conditional allocations to that province; or in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality. (5) Before any funds are offset in terms of subsection (4), the National Treasury must give the relevant transferring national officer, province or municipality— (a) notice of the intention to offset amounts against future advances for allocations, the intended amount to be offset against allocations and the reasons for the offsetting; and (b) an opportunity, within 14 days of receipt of the notice, to— 20 25 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 43 No 10 of 2014 43 (iii) Nyiko yo Lulamisa ku Salela endzhaku ka Switirhisiwa swa Swikolo ku va Nyiko ya Switirhisiwa swa Swikolo; (iv) Nyiko ya Rihanyu ya Rixaka leyi xaxametiweke eka Xiphemu xa A xa Xedulu ya 6 ku va Nyiko ya Mpfuxeto wo Vevukisa Rihanyu kumbe Nyiko ya Ndzindzakhombo wa Rihanyu ya Rixaka leyi longoloxiweke eka Xiphemu xa A xa Xedulu ya 5; (v) Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu ku va Nyiko ya Matirhelo ya Netiweke ya Vutleketli bya Vanhu; kumbe (vi) Nyiko ya Matirhelo ya Netiweke ya Vutleketli bya Vanhu ku va Nyiko ya Switirhisiwa swa Vutleketli bya Vanhu; kumbe (vii) Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi xaxametiweke eka Xiphemu xa A xa Xedulu ya 6 ku va Nyiko ya Nhluvukiso wa Vutshamiso bya Vanhu leyi xaxametiweke eka Xiphemu xa A xa Xedulu ya 5. (2) Xiphemu xa avelo leri cinciweke hi ku landza xiyengentsongo xa (1) ri fanele ku tirhiseriwa eka xifundzankulu kumbe masipala lowu avelo a ri endleriwe wona ekusunguleni. (3) Vutameri bya Timali bya Rixaka byi fanele— (a) ku tivisa ku cinca eka Gazete hi ku landza xiyengentsongo xa (1); na (b) nyika mutirhi loyi a hundziselaka wa rixaka na mutirhi un’wana na un’wana loyi amukelaka loyi a khumbekaka khopi ya xitiviso. (4) Ku cinca hi ku landza xiyengetsongo xa (1) swi sungula ku tirha hi siku ro hangalasiwa ka xitiviso hi ku landza xiyengentsongo xa (3)(a). Maavelo lawa ya nga na swipimelo lawa mali ya wona yi nga tirhisiwangiki 22. (1) Hambiloko ku nga va na leswi kanetaka eka Public Finance Management Act kumbe Municipal Finance Management Act, avelo rihi kumbe rihi leri nga na swipimelo, kumbe xiphemu xa rona, leri nga tirhisiwangiki eka lembe ximali ra 2014/15 ri tlhlelela eka Nkwama wa Vutameri bya Timali bya Rixaka, handle ka loko ku hundzela ka avelo swi pfumeleriwile hi ku landza xiyengentsongo xa (2). (2) Hi ku komberiwa hi mutirhi loyi a hundziselaka wa rixaka, mutirhi loyi a amukelaka kumbe vutameri bya timali bya xifundzankulu, Vutameri bya Timali bya Rixaka byi pfumelela ku hundzisiwa ka avelo leri nga na swipimelo eka lembe ximali ra 2015/16 loko timali ti nyikeleriwe tiphurojeke leti nga kombekaka. leti nga tirhisiwangiki (3) (a) Mutirhi loyi a amukelaka wa rixaka u fanele ku vona leswaku timali tihi kumbe tihi leti faneleke ku tlhelela eka Nkwama wa Mali ya Tiko ya Rixaka hi ku landza xiyengetsongo xa (1), ti hakeriwa eka Nkwama wolowo hi siku leri vekiweke hi Vutameri bya Timali bya Rixaka. (b) Mutirhi loyi a amukelaka u fanele— (i) loko ku ri eka ndzawulo ya xifundzankulu, ku kombela ku hundzisiwa ka timali leti nga tirhisiwangiki hi ku tirhisa vutameri bya timali bya xifundzankulu; na (ii) ku tivisa mutirhi loyi a hundziselaka wa rixaka hi maendlelo hinkwawo mayelana na xikombelo. (4) Hi ku landza xiyengetsongo xa (5), Vutameri bya Timali bya Rixaka byi ringanisa timali tihi kumbe tihi leti faneleke ku tlhelela eka Nkwama wa Mali ya Tiko hi ku landza xiyengetsongo xa (1), kambe, leyi nga hakeriwangiki eka Nkwama wolowo hi siku leri vekiweke hi ku landza xiyengentsongo xa (3)(a)— (a) (b) loko ku ri eka xifundzankulu, ehenhla ka ku tirhisa mali ya nkarhi lowu taka eka maavelo lawa ya nga na swipimelo eka xifundzankulu xolexo; na loko ku ri eka masipala, ehenhla ka ku tirhisa mali ya nkarhi lowu taka eka maavelo yo ringanana kumbe maavelo lawa ya nga na swipimelo eka masipala wolowo. (5) Loko Vutameri bya Timali bya Rixaka byi nga si ringanisa timali hi ku landza xiyengetsongo xa (4), byi fanele ku nyika mutirhi loyi a hundziselaka loyi a faneleke, xifundzankulu kumbe masipala— (a) xitiviso xa xikongomelo xo ringanisa mitsengo ehenhla ka maavelo ya mali ya nkarhi lowutaka, ntsengo lowu languteriweke ku ringanisiwa ehenhla ka maavelo na swivangelo swo ringanisa; na (b) Ku kuma nkateko eka nkarhi wa 14 wa masiku endzhaku ko kuma xitiviso lexi, wo— 5 10 15 20 25 30 35 40 45 50 55 60 44 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 44 (i) submit written representations and other written proof that the allocation, or a portion thereof, was either spent in terms of the relevant framework or is committed to identifiable projects; (ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be paid into the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent allocations will be paid into the National Revenue Fund. CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule 23. (1) (a) The National Treasury must, after consultation with the accounting officer of the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation. (b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may, for cash management purposes relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in terms of the payment schedule. (d) Any advances in terms of paragraph (c) must be offset against transfers to the province which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the accounting officer of the national department responsible for local government, determine the payment schedule for the transfer of a municipality’s equitable share allocation. (b) Despite paragraph (a), National Treasury may approve a request or direct that the equitable share or a portion of the equitable share which has not yet fallen due for transfer in terms of the payment schedule, be advanced to a municipality— 5 10 15 20 25 (i) after consultation with the accounting officer of the national department 30 (ii) responsible for local government; for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and (iii) on such conditions as it may determine. (c) Any advances in terms of paragraph (b) must be offset against transfers to the municipality which would otherwise become due in terms of the payment schedule. (3) (a) Subject to section 28(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring national officer of a Schedule 4 or 5 allocation must submit a payment schedule to the National Treasury for approval before the first transfer is made. (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring national officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring national officer of a Schedule 4 or 5 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof. 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 45 No 10 of 2014 45 (ii) (i) yisa swiyimelo leswi tsariweke na vumbhoni byin’wana bya leswaku avelo kumbe xiphemu xa rona, ri tirhisiwile hi ku landza rimba leri faneleke, kumbe ri ta tirhiseriwa tiphurojeke leti kombekaka; ringanyeta tindlela tin’wana leti amukelekaka eka Vutameri bya Timali bya Rixaka leti ha tona maavelo lawa ya nga tirhisiwangiki ya nga tlhelaka ya hakeriwa eka Nkwama wa Mali ya Tiko wa Rixaka; na (iii) ku ringanyeta ndlela yin’wana ya xedulu ya mahakelelo leyi hayona maavelo lawa ya nga tirhisiwangiki ya nga ta tlhela ya hakeriwa eka Nkwama wa Mali ya Tiko wa Rixaka. KAVANYISA KA 4 TIMHAKA LETI FAMBELANAKA NA MAAVELO HINKWAWO Xedulu ya mahakelelo 23. (1) (a) Endzhaku ko tihlanganisa na nhloko ya ndzawulo eka vutameri bya timali bya xifundzankulu, Vutameri bya timali bya Rixaka byi veka xedulu ya mahakelelo yo hundzisela avelo ro ringana ra mikavelo ya xifundzankulu. (b) Eku vekeni ka xedulu ya mahakelelo, Vutameri bya timali bya Rixaka byi fanele ku tekela enhlokweni ku tiboha ka swifundzankulu ka matirhiselo ya mali ka n’hweti na ku ringeta ku hunguta nxungeto na ku durheriwa ko hakela swikweleti swa mfumo wa rixaka na wa xifundzankulu. (c) Hambileswi ku nga na ndzimana ya (a), hi swikongomelo swa vulawuri bya mali mayelana na nhlanganelo wa tiakhawunti ta tidipoziti ta mani na mani kumbe loko ku va na ku nghenelela hi ku landza xiyenge xa 100 xa Vumbiwa, eka swiyimo swo tano tanihilaha swi nga ha vekiwaka hakona, Vutameri bya Timali bya Rixaka byi nga ha tirhisa timali ta nkarhi lowu taka eka xifundzankulu mayelana na nkavelo wo ringana kumbe xiphemu lexi nga si fikelelaka ku hundziseriwa hi ku landza xedulu ya mahakelelo. (d) Mali ya nkarhi lowu taka, hi ku landza ndzimana ya (c) yi fanele ku tirhisiwa ehenhla ka ku hundzisela eka xifundzankulu lexi faneleke ku landzela hi ku landza xedulu ya mahakelelo. (2) (a) Endzhaku ko tihlanganisa na mutirhi wa tiakhawunti wa ndzawulo ya rixaka leyi nga na vutihlamuleri bya mfumo wa muganga, Vutameri bya Timali bya Rixaka byi veka xedulu ya mahakelelo yo hundzisela avelo ro ringana ra nkavelo wa masipala. (b) Hambileswi ku nga na ndzimana ya (a), Vutameri bya Timali bya Rixaka byi nga ha pfumelela xikombelo kumbe ku lerisa leswaku nkavelo wo ringana kumbe xiphemu xa wona lexi nga si fikelelaka ku hundziseiriwa hi ku landza xedulu ya mahakelelo, wu hundziseriwa eka masipala— (i) endzhaku ko tihlanganisa na mutirhi wa tiakhawunti wa ndzawulo ya rixaka leyi nga na vutihlamuleri bya mfumo wa muganga; (ii) hi xikongomelo xa vulawuri bya timali eka masipala kumbe loko ku va na ku nghenelela hi ku landza xiyenge xa 139 xa Vumbiwa kumbe swiyenge swa 137, 139 kumbe 150 swa Municipal Finance Management Act; na leka swiyimo leswi byi nga ta swi veka. (iii) (c) Hakelo yihi kumbe yihi ya nkarhi lowutaka hi ku landza ndzimana ya (b) yi fanele ku tirhiseriwa ehenhla ka ku hundzisela eka masipala lowu nga ta landzela hi ku landza xedulu ya mahakekelo. (3) (a) Hi ku landza xiyenge xa 28(1), Vutameri bya Timali bya Rixaka byi fanele ku pfumelela xedulu ya mahakelelo ya ku hundziseriwa ka avelo leri xaxametiweke eka Xedulu ya 4 kumbe 5 eka xifundzankulu kumbe masipala eka nkarhi wa 14 wa masiku Nawu lowu wu sungule ku tirha. (b) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 4 kumbe 5 u fanele ku yisa xedulu ya mahakelelo eka Vutameri bya Timali bya Rixaka ku va yi pfumeleriwa loko ku nga si va na ku hundzisela. (c) Loko ku nga si yisiwa xedulu ya mahakelelo hi ku landza ndzimana ya (b), hi mayelana na avelo ra Xedulu ya 4 kumbe 5, mutirhi loyi a hundziselaka wa rixaka u fanele ku tihlanganisa na mutirhi loyi a faneleke loyi a amukelaka. (4) Mutirhi loyi a hundziselaka wa rixaka wa avelo ra Xedulu ya 4 kumbe 5 u fanele ku nyika mutirhi loyi a amukelaka na vutameri bya timali bya xifundzankulu khopi ya xedulu ya mahakelelo leyi pfumeleriweke loko ku nga si va na ku hundzisela ko sungula. 5 10 15 20 25 30 35 40 45 50 55 46 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 46 (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality. Amendment of payment schedule 24. (1) (a) Subject to subsection (2), a transferring national officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 18 or 19, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. (2) For purposes of better debt and cash-flow management or addressing financial the mismanagement or financial misconduct or slow or accelerated expenditure, National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 3, 4 or 5, after notifying, in the case of— (a) an allocation to a province, the accounting officer of the provincial treasury in question; (b) an allocation to a municipality, the accounting officer of the national department responsible for local government; a Schedule 4 or 5 allocation, the relevant transferring national officer. (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take (c) into account— (a) (b) (c) the monthly expenditure 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. 5 10 15 20 (4) The transferring national officer must immediately inform the receiving officer of 25 any amendment to a payment schedule in terms of subsection (1) or (2). Transfers made in error or fraudulently 25. (1) Despite anything to the contrary in any legislation, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) The responsible transferring national officer must, without delay, recover an overpayment referred to subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2) be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 26. (1) If further allocations are made to provinces or municipalities, as envisaged in terms of section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 16(1), as amended in terms of section 16(2); (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. 30 35 40 45 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 47 No 10 of 2014 47 (5) Ku hundzisela ka avelo ra Xedulu ya 4 kumbe 5 eka masipala swi fanele ku endliwa hi ku landzelela lembe ximali ra masipala. Ku nciciwa ka xedulu ya mahakelelo 24. (1) (a) Hi ku landza xiyengetsongo xa (2), mutirhi loyi a hundziselaka wa avelo ra Xedulu ya 4 kumbe 5 u fanele ku yisa ku cinciwa ka xedulu ya mahakelelo eka Vutameri bya Timali bya Rixaka ku kuma mpfumelelo eka nkarhi wa masiku ya nkombo ya ku yimisiwa ka avelo hi ku landza Xedulu ya 18 kumbe 19. (b) A ku nga vi na ku hundzislea ku nga ta endliwa ku fikela loko Vutameri bya Timali bya Rixaka byi pfumelerile ku cinciwa ka xedulu ya mahakelelo. (2) Hi swikongomelo swo va na xikweleti xa kahle na vulawuri bya mafambiselo ya kahle ya timali kumbe ku lulamisa matirhiselo yo biha ya timali kumbe matikhomele yo biha eka swa timali kumbe ku tirhisiwa ka xiyimo xa le hansi kumbe xa le henhla ka timali, Vutameri bya Timali bya Rixaka byi nga ha cinca xedulu ya mahakelelo eka avelo leri xaxametiweke eka Xedulu ya 2, 3, 4 kumbe 5, endzhaku ka loko byi tivisile, eka— (a) avelo ra xifundzankulu, mutirhi wa tiakhawunti wa vutameri bya timali bya 5 10 15 xifundzankulu; (b) avelo ra masipala, mutirhi wa tiakhawunti wa ndzawulo ya rixaka loyi a nga na vutihlamuleri bya mfumo wa muganga; (c) Avelo ra Xedulu ya 4 kumbe 5, mutirhi loyi a hundziselaka wa rixaka loyi a 20 faneleke. (3) Ku cinciwa ka xedulu ya mahakelelo hi ku landza xiyengetsongo xa (1) kumbe (2) xi fanele ku tekela enhlokweni— (a) ku tiboha ka matirhiselo ya timali ya n’hweti ya swifundzankulu kumbe timasipala; (b) mali ya tiko leyi nga yisiwa eka swifundzankulu kumbe timasipala; na (c) ku hunguta nxungeto na ku durheriwa ko hakela swikweleti eka swiyenge hinkwaswo leswinharhu swa mfumo. (4) Mutirhi loyi a hundziselaka wa rixaka u fanele ku tivisa mutirhi loyi a amukelaka hi ku cinciwa ka xedulu ya mahakelelo hi xihatla hi ku landza xiyengetsongo xa (1) kumbe (2). Ku hundzisela lo ku endliweke hi xihoxo kumbe hi vuxisi 25. (1) Hambiloko ku ri na swin’wana leswi hambanaka leswi nga eka nawu wihi kumbe wihi, ku hundziseriwa ka avelo leri nga hundzisa hakelo eka xifundzankulu, masipala kumbe vandla ra vanhu hi xihoxo kumbe hi vuxisi swi tekiwa swi nga fanelanga ku ya eka xifundzankulu xolexo, masipala kumbe vandla ra vanhu, tanihlaha xiyimo xi nga ta va xi ri hakona. (2) Mutirhi loyi a hundziselaka wa rixaka loyi a nga na vutihlamuleri u fanele ku vuyisela hakelo leyi hundziseke leyi vuriweke eka xiyengetsongo xa (1), handle ko heta nkarhi, handlekaloko ku nyikiwe xileriso hi ku landza xiyengentsongo xa (3). (3) Vutameri bya Timali bya Rixaka byi nga ha lerisa leswaku ku vuyiseriwa lo ku langutiweke eka xiyengetsongo xa (2) ku endliwa hi ku tirhisa ku hundzisela ka nkarhi lowu taka eka xifundzankulu lexi khumbekaka, masipala kumbe vandla ra vanhu hi ku landza xedulu ya mahakelelo. Maavelo yantshwa eka lembe ximali na maavelo ya Xedulu ya 7 25 30 35 40 45 26. (1) Loko ku endliwa maavelo yo engetela eka swifundzankulu kumbe timasipala, tanihilaha swi nga langutisiwa hakona eka xiyenge xa 6(3), Vutameri bya Timali bya Rixaka byi fanele ku tivisa loko ku nga si va na ku hundziseriwa ka timali to karhi eka Gazete naswona laha swi faneleke— (a) ku cinca avelo kumbe rimba leri hangalasiweke hi ku landza xiyenge xa 15(1), 50 tanihlaha swi cinciweke hakona hi ku ya hi xiyenge xa 16(2); (b) ku hangalasa avelo ro ya hi masipala eka Xiphemu xin’wana na xin’wana lexintshwa xa B xa avelo ra Xedulu ya 5 kumbe avelo ro kombisa ku ya hi masipala eka Xiphemu xin’wana na xin’wana lexintshwa xa B xa avelo ra Xedulu ya 6; kumbe (c) ku hangalasa rimba ra avelo rin’wana na rin’wana lerintshwa ra avelo ra 55 Xedulu ya 4, 5, 6 kumbe 7. 48 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 48 (2) Section 16(2) and (3) applies with the necessary changes to allocations and frameworks published in terms of subsection (1). (3) (a) The transferring national officer may, with the approval of the National Treasury, transfer a Schedule 7 allocation to a province or municipality within a period from three days up to three months following a declared disaster in terms of the conditions of the Disaster Management Act, 2002 (Act No. 57 of 2002). (b) The transferring national officer must notify the relevant provincial treasury and the National Treasury within 14 days of a transfer of a Schedule 7 allocation to a province or municipality. 5 (c) The National Treasury must publish a Schedule 7 allocation by notice in the 10 Gazette within 21 days after being notified in terms of paragraph (b). (d) A Schedule 7 allocation transferred to a province or municipality must be appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for 2015/16 financial year and 2016/17 financial year 27. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2015/16 financial year and the 2016/17 financial year as set out in Column B of the Schedules to this Act, by 2 October 2014— (i) agree on the provisional allocations and the projects to be funded from those allocations in the 2015/16 financial year and the 2016/17 financial year with each category B municipality within the category C municipality’s area of jurisdiction; and submit to the transferring national officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality. (ii) (b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring national officer to facilitate agreement. (c) The transferring national officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 30(3)(b) must be agreed with the relevant category B municipality, the transferring national officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 2 October 2014, the National Treasury may determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring national officer. (f) (i) The transferring national officer must submit the final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) and (e) to the National Treasury by 5 December 2014. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 5 December 2014, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2015/16 financial year. (2) (a) The transferring national officer of a conditional allocation, using the indicative conditional allocations for the 2015/16 financial year and the 2016/17 financial year as set out in Column B of the affected Schedules to this Act, must, by 2 October 2014, submit to the National Treasury for approval— 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 49 No 10 of 2014 49 (2) Xiyenge xa 16(2) na (3) xa tirha na ku cinca lo ku faneleke eka maavelo na marimba lawa ya hangalasiweke hi ku landza xiyengentsongo xa (1). (3) (a) Hi mpfumelelo wa Vutameri bya Timali bya Rixaka, Mutirhi loyi a hundziselaka wa rixaka a nga ha hundzisela avelo ra Xedulu ya 7 eka xifundzankulu kumbe masipala eka nkarhi wa masiku manharhu ku ya eka tin’hweti tinharhu ku landzela khombo leri vuriweke hi ku landza swipimelo swa Disaster Management Act, 2002 (nawu wa No. 57 wa 2002). (b) Mutirhi loyi a hundziselaka wa rixaka u fanele ku tivisa vutameri bya timali lebyi faneleke bya xifundzankulu na Vutameri bya Timali bya Rixaka ku nga si hela 14 wa masiku hi ku hundziseriwa ka avelo ra Xedulu ya 7 eka xifundzankulu kumbe masipala. (c) Vutameri bya Timali bya Rixaka byi fanele ku hangalasa avelo ra Xedulu ya 7 hi ku tivisa eka Gazete eka nkarhi wa 21 wa masiku endzhaku ko tivisiwa hi ku landza ndzimana ya (b). (d) Avelo ra Xedulu ya 7 leri hundziseriweke eka xifundzankulu kumbe masipala ri fanele ku aviwa hi ku ringana ku nga ha va hi nawu wo cinca nkavelo wa xifundzankulu, mipimanyeto yo cinca ya xifundzankulu kumbe milawu yin’wana ya nkavelo. Malulamiselo ya lembe ximali ra 2015/16 na lembe ximali ra 2016/17 27. (1) (a) Masipala wa nkhetekanyo wa C lowu amukelaka avelo leri nga na swipimelo hi ku landza Nawu lowu, hi ku tirhisa avelo yo kombisa lawa ya nga na swipimelo eka masipala wolowo ra lembe ximali ra 2015/16 na lembe ximali ra 2016/17 tanihilaha swi nga vekiwa hakona eka kholomo ya B ya Tixedulu ta Nawu lowu, hi 2 Nhlangula 2014, wu fanele— (i) ku pfumelelana na maavelo ya nkarhinyana na tiphurojeke leti faneleke ku hakeleriwa ku suka eka maavelo wolawo eka lembe ximali ra 2015/16 na ra 2016/17 na masipala wun’wana na wun’wana wa lembe ximlai nkhetekanyo wa B eka ndhawu ya masipala wa nkhetekanyo wa C; na (ii) ku yisela mutirhi loyi a hundziselaka wa rixaka— (aa) maavelo ya nkarhinyana lawa ya vuriweke eka ndzinamana leyintsongo ya (i); na 5 10 15 20 25 (bb) tiphurojeke leti vuriweke eka ndzimana leyintsongo ya (i), leti 30 xaxametiweke ku ya hi masipala. (b) Loko masipala wa Nkhetekanyo wa C na masipala wa nkhetekanyo wa B ti nga fikeleli ntwanano hi maavelo na tiphurojeke leti vuriweke eka ndzimana ya (a), masipala wa nkhetekanyo wa C wu fanele ku kombela mutirhi loyi a hundziselaka wa rixaka loyi a faneleke ku vevukisa ntwanano. (c) Mutirhi loyi a hundziselaka wa rixaka u fanele ku teka magoza hinkwawo lawa ya faneleke ku olovisa ntwanano hi xihatla lexi kotekaka, ku nga si hela masiku ya 60 endzhaku ko kuma xikombelo lexi vuriweke eka ndzimana ya (b). (d) Ku cinciwa kwihi kumbe kwihi lo ku ringanyetiweke kumbe ku lulamisa ka maavelo lawa ya nga ta kandziyisiwa hi ku landza xiyenge xa 30(3)(b) swi fanele ku twananiwa na masipala lowu faneleke wa nkhetekanyo wa B, mutirhi loyi a hundziselaka wa rixaka na Vutameri bya Timali bya Rixaka, loko ku nga si kandziyisiwa na loko ku nga si yisiwa maavelo lawa ya vuriweke eka ndzimana ya (a)(ii). (e) Loko ku nga fikeleriwi ntwanano exikarhi ka masipala wa nkhetekanyo wa C na masipala wa nkhetekanyo wa B eka maavelo ya nkarhinyana na tiphurojeke leti vuriweke eka ndzimana ya (a) loko ku nga si fika 3 Nhlangula 2014, Vutameri bya timali bya Rixaka byi nga ha veka maavelo ya nkarhinyana na ku lulamisela maavelo wolawo ya nkarhinyana eka timasipala leti khumbekaka na mutirhi loyi a hundziselaka wa rixaka. (f) (i) Mutirhi loyi A hundziselaka wa rixaka u fanele ku yisa maavelo yo hetelela lawa ya simekiweke eka maavelo ya nkarhinyana lawa ya vuriweke eka ndzimana ya (a)(i) na (ii) na (e) eka Vutameri bya Timali bya Rixaka hi 5 N’wendzamhala 2014. (ii) Loko mutirhi loyi a hundziselaka wa rixaka a hluleka ku yisa maavelo lawa ya vuriweke eka ndzimana leyitsongo ya (i) hi 5 N’wendzamhala 2014, Vutameri bya Timali bya Rixaka byi nga ha veka maavelo lawa ya faneleke, byi ri karhi byi tekela enhlokweni maavelo lawa ya kombisaka ya lembe ximali ra 2015/16. (2) (a) Mutirhi loyi a hundziselaka wa rixaka wa avelo leri nga na swipimelo, hi ku tirhisa maavelo yo kombisa lawa ya nga na swipimelo ya lembe ximali ra 2014/15 na lembe ximali ra 2016/17 tanihilaha swi vekiweke hakona eka Kholomo ya B ya Tixedulu leti khumbekaka eka Nawu lowu, u fanele ku yisa xikombelo eka Vutameri bya Timali bya Rixaka ku kuma mpfumelelo hi 2 Nhlangula 2014— 35 40 45 50 55 60 50 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 50 (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2015/16 financial year; (ii) any amendments to the indicative allocations for each province or municipal- ity set out in Column B of the affected Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury. (iii) (b) Any proposed amendment or adjustment for the 2015/16 financial year of the allocation criteria of an existing conditional allocation must be agreed with the National Treasury before the submission of the provisional allocations and draft frameworks referred to in paragraph (a)(ii) and (iii). (c) If the transferring national officer fails to comply with paragraph (a) by 2 October 5 10 2014, the National Treasury may determine— the provisional allocations in paragraph (a)(i); (i) (ii) any amendments to the indicative allocations contemplated in paragraph 15 (iii) (a)(ii); and the draft frameworks for the allocations referred to in paragraph (a)(iii), and submit the information to the affected provinces or municipalities. (d) (i) The transferring national officer must, under his or her signature, submit the final allocations and frameworks based on the provisional allocations and frameworks referred to in paragraph (a)(i) and (ii) to the National Treasury by 5 December 2014. (ii) The transferring national officer may in writing delegate to an employee of his or her department the signing off envisaged in subparagraph (i), and, in the event of such delegation, a copy of the written delegation must accompany the allocations and frameworks submitted in terms of subparagraph (i). (iii) If the transferring national officer fails to submit the allocations and frameworks referred to in subparagraph (i) by 5 December 2014, the National Treasury may determine the appropriate allocations and frameworks taking into consideration the indicative allocations for the 2015/16 financial year. (3) The National Treasury may instruct transferring national officers, accounting officers of the provincial treasuries and receiving officers to submit to it such plans and information for any conditional allocation as it may determine at specified times before the start of the 2015/16 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2015/16 financial year, the accounting officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) approved project proposals for all projects in the planning stage in the 2015/16 financial year and 2016/17 financial year; and (ii) approved concept reports for all projects in the design or construction stage in the 2015/16 financial year. (b) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2016/17 financial year, the accounting officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring national officer, the relevant provincial treasury and the National Treasury— (i) a user asset management plan for all infrastructure programmes for a period of at least 10 years; and (ii) an infrastructure programme management plan including at least a construc- tion procurement strategy for infrastructure programmes or projects envis- aged to commence within the period for the medium term expenditure framework. 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 51 No 10 of 2014 51 (i) maavelo ya nkarhinyana eka xifundzankulu xin’wana na xin’wana kumbe masipala mayelana na maavelo lamantshwa lawa ya nga na swipimelo lawa ya nga ta endliwa eka lembe ximali ra 2015/16; (ii) ku cinca kwihi kumbe kwihi eka maavelo yo kombisa eka xifundzankulu xin’wana na xin’wana kumbe masipala lawa ya andlariweke eka Kholomo ya B ya Tixedulu leti khumbekaka mayelana na maavelo lawa ya nga kona lawa ya nga na swipimelo; na (iii) mpfapfarhuto wa marimba ya maavelo lawa ya vuriweke eka tindzimana letitsongo ta (i) na (ii) hi xivumbeko lexi nga ta vekiwa hi Vutameri bya timali bya Rixaka. (b) ku cinca kwihi kumbe kwihi loku ringanyetiweke kumbe ku lulamisa eka lembe ximali ra 2015/16 ka endlelo ra avelo eka avelo leri nga na swipimelo leri se ri nga kona swi fanele ku pfumelelaniwa na Vutameri bya Timali bya Rixaka loko ku nga si yisiwa maavelo ya nkarhinyana na mpfapfarhuto wa marimba lowu vuriweke eka ndzimana ya (a)(ii) na (iii). (c) Loko mutirhi loyi a hundziselaka wa rixaka a hluleka ku landzelela ndzimana ya (a) hi 2 Nhlangula 2014, Vutameri bya Timali bya Rixaka byi nga ha veka— (i) maavelo ya nkarhinyana eka ndzimana ya (a)(i); (ii) ku cinca kwihi kumbe kwihi ka maavelo lawa ya langutisisiweke eka ndzimana ya (a)(ii); na (iii) mpfapfarhuto wa marimba ya maavelo lawa ya vuriweke eka ndzimana ya (a)(iii), na ku yisa mahungu wolawo eka swifundzankulu leswi khumbekaka na timasipala. (d) (i) Ehansi ka nsayino wa yena, mutirhi loyi a hundziselaka wa rixaka u fanele ku yisa maavelo yo hetelela na marimba lawa ya simekiweke eka maavelo ya nkarhinyana na marimba lawa ya vuriweke eka ndzimana ya (a)(i) na (ii) eka Vutameri bya Timali bya Rixaka hi 5 N’wendzamhala 2014. (ii) Mutirhi loyi a hundziselaka wa rixaka, hi ku tsala, a nga ha rhumela mutirhi wa ndzawulo ya yena ku sayina lo ku langutisiweke eka ndzimana leyintsongo ya (i), naswona loko ku va na ku rhumiwa koloko, khopi ya varhumiwa yi fanele ku fambisana na maavelo na marimba lawa ya yisiwaka hi ku landza ndzimana leyintsongo ya (i). (iii) Loko mutirhi loyi a hundziselaka wa rixaka a hluleka ku yisa maavelo na marimba lawa ya vuriweke eka ndzimana leyintsongo ya (i) hi 5 N’wendzamhala 2014, Vutameri bya Timali bya Rixaka byi nga ha veka maavelo lawa ya faneleke na marimba byi ri karhi byi tekela enhlokweni maavelo yo kombisa ya lembe ximali ra 2015/16. (3) Vutameri bya timali bya Rixaka byi nga ha lerisa vatirhi lava hundziselaka va rixaka, vatirhi va tiakhawunti va vutameri bya timali bya swifundzankulu na vatirhi lava amukelaka ku yisa Mikhunguhato ta vona na mahungu ya avelo rihi kumbe rihi leri nga na swipimelo tanihilaha byi nga ta vona swi fanerile hi mikarhi leyi vekiweke loko ku nga si sungula lembe ximali ra 2015/16. (i) (4) (a) Hi swikongomelo swa Nyiko ya Switrhisiwa swa Dyondzo kumbe Nyiko ya Mpfuxeto wo Vevukisa Rihanyu eka lembe ximali ra 2015/16, mutirhi wa tiakhawunti wa ndzawulo leyi khumbekaka ya xifundzankulu, hi ndlela na siku leri vekiweke hi Vutameri bya timali bya Rixaka, u fanele ku yisa eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu na Vutameri bya Timali bya Rixaka— swiringanyeto leswi pfumeleriweke swa phurojeke eka tiphurojeke hinkwato ta ha ri eka xiyimo xo pulana eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17; na swiviko swa khonsepe leyi pfumeleriweke ya tiphurojeke hinkwato eka xiyimo xo dizayina kumbe ku vumba eka lembe ximali ra 2015/16. (b) Hi swikongomelo swa Nyiko ya Switirhisiwa swa Dyondzo kumbe Nyiko ya Mpfuxeto wo Vevukisa Rihanyu eka lembe ximali ra 2016/17 mutirhi wa tiakhawunti wa ndzawulo leyi khumbekaka ya xifundzankulu, hi ndlela na siku leri vekiweke hi Vutameri bya Timali bya Rixaka, u fanele ku yisa eka mutirhi loyi a hundziselaka wa rixaka, vutameri bya timali bya xifundzankulu na Vutameri bya Timali bya Rixaka— (i) pulani yo kambela vatirhisi eka minongonoko hinkwayo ya switirhisiwa ya (ii) nkarhi wa kwalomu ka 10 ra malembe; na (ii) pulani ya vulawuri bya nongonoko wa switirhisiwa ku katsa na qingha ra makumele ya swa vuaki eka minongonoko ya switirhisiwa kumbe tiphurojeke leti languteriweke ku sungula eka rimba ra matirhiselo ya timali ra nkarhi wa le xikarhi. 5 10 15 20 25 30 35 40 45 50 55 60 52 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 52 (c) The National Treasury must notify the transferring national officer and the affected provincial departments which infrastructure programmes and projects it will propose for full or partial funding through the grant in the financial years in question. Transfers before commencement of Division of Revenue Act for 2015/16 financial year 5 28. (1) Despite sections 3(2), 7(2) and 8(2), if the Division of Revenue Act for the 2015/16 financial year has not commenced before or on 1 April 2015, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of section 3(1), 7(1) or 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. (2) If an amount of an allocation, made in terms of section 7(1) or 8(1), is transferred in terms of subsection (1), the amount is, with the necessary changes, subject to the applicable framework for the 2014/15 financial year and the other requirements of this Act as if it is an amount of an allocation for the 2014/15 financial year. CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 29. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2014/15 financial year, the 2015/16 financial year and the 2016/17 financial year, except if submitted in terms of any other legislation before the end of the 10 day period. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that— 10 15 20 25 30 35 (a) the category C municipality retains the function in terms of the Municipal Structures Act; and 40 (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. 45 50 GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 53 No 10 of 2014 53 (c) Vutameri bya Timali bya Rixaka byi fanele ku tivisa mutirhi loyi a hundziselaka wa rixaka na tindzawulo leti khumbekaka ta xifundzankulu hi minongonoko ya switirhisiwa na tiphurojeke leti byi nga ta ringanyeta leswaku yi hakeleriwa ka xiphemu kumbe ku hakeleriwa hi ku hetiseka hi nyiko eka lembe ximali leri khumbekaka. Ku hundziseriwa ka timali loko ku nga si sungula Division of Revenue Act eka lembe ximali ra 2015/16 5 28. (1) Hambileswi ku nga na swiyenge swa 3(2), 7(2) na 8(2), loko Division of Revenue Act wa lembe ximali ra 2015/16 wu nga si sungula ku tirha loko ku nga si fika kumbe hi 1 Dzivamusoko 2015, Vutameri bya Timali bya Rixaka byi nga ha veka leswaku ntsengo lowu nga hundziki 45 wa tiphesente ta ntsengo hinkwawo wa avelo rin’wana na rin’wana leri endliweke hi ku landza xiyenge xa 3(1), 7(1) kumbe 8(1) ri hundziseriwa eka xifundzankulu lexi faneleke kumbe masipala tanihi chaji yo kongoma ehenhla ka Nkwama wa Mali ya Tiko wa Rixaka. (2) Loko ntsengo wa avelo leri endliweke hi ku landza xiyenge xa 7(1) kumbe 8(1) wu hundzisiwa hi ku landza xiyenge xa (1), ntsengo wu ta landza rimba leri tirhaka ra lembe ximali ra 2014/15 ku ri na ku cinca loku faneleke na swilaveko swin’wana swa Nawu lowu onge hiloko wu ri ntsengo wa avelo ra lembe ximali ra 2014/15. 10 15 KAVANYISA KA 5 MITIRHO NA MATIMBA YA MASIPALA, MIKWAMA YA MALI TA TIKO YA SWIFUNDZANKULU NA VUTAMERI BYA TIMALI BYA RIXAKA 20 Mitirho ya masipala 29. (1) (a) Ku engetelela eka swilaveko swa Municipal Finance Management Act, mutirhi wa tikahwunti wa masipala wa nkhetekanyo wa C u fanele ku yisa mpimanyeto wa lembe ximali ra 2014/15, lembe ximali ra 2015/16 na lembe ximali ra 2016/17, eka Vutameri bya Timali bya Rixaka na timasipala hinkwato ta nkhetekanyo wa B leti nga ehansi ka ndhawu yo tirha ya masipala wolowo eka nkarhi wa 10 ra masiku endzhaku kaloko Nawu lowu wu sungule ku tirha, tanihilaha swi nga vekiwa hakona hi ku landza xiyenge xa 16 xa Municipal Finance Management Act, handlekaloko mpimanyeto wu yisiwile hi ku landza nawu wini kumbe wihi loko ku nga si hela 10 ra masiku. (b) Mpimanyeto wu fanele ku komba maavelo hinkwawo ku suka eka nkavelo wa wona wo ringana na maavelo lawa ya nga na swipimelo lawa ya nga ta hundziseriwa eka masipala wa nkhetekanyo wa B lowu nga ehansi ka ndhawu yo tirha ya masipala wa nkhetekanyo wa C na ku humesela erivaleni endlelo ro avela timali exikarhi ka timasipala ta nkhetekanyo wa B. (2) Loko wu nga si tirhisa phurojeke yihi kumbe yihi ya mati, gezi, magondzo kumbe vukorhokeri byihi kumbe byihi bya masipala, Masipala wa nkhetekanyo wa C lowu nyikaka vukorhokeri bya masipala wu fanele ku tihlanganisa na timasipala ta nkhetekanyo wa B leti phurojeke yi nga ta tirhiwa eka ndhawu ya tona ya vulawuri, na ku twanana hi ku tsala leswaku i masipala wihi wu nga na vutihlamuleri bya ku durheriwa hi matirhelo na ku hlengeleta timali ta vatirhisi. (3) Masipala wa nkhetekanyo wa C wu fanele ku tiyisisa leswaku a wu vuyeleri ntirho lowu nga ku endliweni hi masipala wa nkhetekanyo wa B naswona wu fanele ku hundzisela timali to lulamisela vukorhokeri, ku katsa vukorhokeri bya masungulo eka masipala wa nkhetekanyo wa B lowu lulamiselaka vukorhokeri bya masipala, swi nga ri na mhaka leswaku— (a) masipala wa nkhetekanyo wa C wu hlayisa ntirho hi ku landza Municipal Structures Act; na (b) ntwanano wa manyikelo ya vukorhokeri byo lulamisela vukorhokeri hi masipala wa nkhetekanyo wa B hi ku yimela masipala wa nkhetekanyo wa C a wu si fika emakumu. (4) Masipala wa nkhetekanyo wa B lowu nga nyikiwangiki matimba yo endla ntirho hi ku landza Municipal Structures Act wu nga ka wu nga engeteleli ndhawu yo tirha kumbe muxaka wa vukorhokeri lebyi wu nga ku byi nyikeni, handle— (a) ko nghena eka ntwanano wo nyika vukorhokeri na masipala wa nkhetkanyo wa C lowu nga pfumeleriwa ku endla ntirho hi ku landza Municipal Structures Act; kumbe (b) ku kuma mpfumelelo wo endla ntirho hi ku landza Municipal Structures Act. 25 30 35 40 45 50 55 54 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 54 (5) (a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of the financial year. (b) A category C municipality must make transfers in accordance with the payment schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— (i) make allocations referred to in subsection (1)(b); (ii) (iii) reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). (b) Sections 18(4) and 19(2), (3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding or stopping of an allocation in accordance with paragraph (a). (c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring national officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation will be spent by the end of the 2014/15 financial year or the 2015/16 financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. (8) A municipality with a level three accreditation for the Human Settlements Development Grant must— 5 10 15 20 25 (a) ensure that it reports on financial and non-financial performance related to the 30 (b) requirements specified in the relevant framework; and submit the reports to the receiving officer, the transferring national officer and the National Treasury. Duties and powers of provincial treasuries 30. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to 35 the province separately in the appropriation Bill of the province. (2) (a) A provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a date not later than 14 days after this Act takes effect, approved by the National Treasury, publish by notice in the Gazette— (i) (ii) (iii) (iv) (v) (vi) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds; the indicative allocation to be made per school and per hospital in the province; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in Part A of Schedule 5 on behalf of a province or for assistance provided to the province in implementing such a programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2015/16 financial year and the 2016/17 financial year; the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs; and the budget of each school and each hospital in a format determined by the National Treasury. 40 45 50 55 (b) The allocations and budgets referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect. GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 55 No 10 of 2014 55 (5) (a) Loko ku nga si sungula lembe ximali, masipala wa nkhetekanyo wa C na masipala wa nkhetekanyo wa B ti fanele ku twanana hi xedulu ya mahakelelo mayelana na maavelo lawa ya vuriweke eka xiyengetsongo xa (1)(b) ku va yi hundziseriwa eka masipala wa nkhetekanyo wa B eka lembe ximali rero, naswona masipala wa nkhetekanyo wa C wu fanele ku yisa Xedulu yoleyo ya mahakelelo eka Vutameri bya Timali bya Rixaka ku nga si sungula lembe ximali. (b) Masipala wa nkhetekanyo wa C wu fanele ku hundzisela hi ku landza xedulu ya mahakelelo leyi yisiweke hi ku landza ndzimana ya (a). (6) (a) Vutameri bya Timali bya Rixaka byi nga ha yimisa avelo rihi kumbe rihi ra masipala wa nkhetekanyo wa C na ku tlhlela byi ava nkavelo eka timasipala leti faneleke ta nkhetekanyo wa B loko masipala wa nkhetekanyo wa C wu hluleka ku— (i) endla maavelo lawa ya vuriweke eka xiyengetsongo xa (1)(b); (ii) fikelela ntwanano lowu langutisiweke eka xiyengetsongo xa (2); kumbe (iii) ku yisa Xedulu ya mahakelelo hi ku landza xiyengetsongo xa (5)(a). (b) Swiyenge swa 18(4) na 19(2), (3) na (4) swa Nawu lowu na xiyenge xa 216 xa Vumbiwa swa tirha, na ku cinca lo ku faneleke, eka ku khoma kumbe ku yimisa avelo hi ku landza ndzimana ya (a). (c) Loko ku yimisiwaka avelo hi ku landza xiyengentsongo lexi, endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka, Vutameri bya Timali bya Rixaka byi nga ha veka leswaku xiphemu xa avelo lexi nga ta ka xi nga tirhisiwi xi tlhela xi averiwa masipala wun’we kumbe to tala endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka, loko ku ri leswaku avelo rero ri ta tirhisiwa hi ku hela ka lembe ximali ra 2014/15 kumbe lembe ximali ra 2015/16. (7) Masipala wu fanele ku tiyisisa leswaku avelo rihi kumbe rihi leri endliwaka hi ku landza Nawu lowu, kumbe hi xifundzankulu kumbe masipala wun’wana, lowu nga vonakiki eka mpimanyeto wa wona tanihilaha swi vekiweke hakona hi ku landza xiyenge xa 16 xa Municipal Finance Management Act, ra kombisiwa eka mpimanyeto wa wona ku va wu pfumeleriwa hi ku landza xiyenge xa 24 xa Municipal Finance Management Act. 5 10 15 20 25 (8) Masipala lowu nga na ku tiyisisiwa ka levhele ya nharhu xa Nyiko ya Nhluvukiso 30 wa Vutshamiso bya Vanhu wu fanele ku— (a) tiyisisa leswaku wa vika hi matirhelo ya timali na lawa ya nga riki ya timali lawa ya fambelanaka na swilaveko leswi vuriweke eka rimba leri faneleke; na (b) ku yisa swiviko leswi lavekaka eka mutirhi loyi a amukelaka, mutirhi loyi a hundziselaka wa rixaka na Vutameri bya Timali bya Rixaka. Mitirho ya vutameri bya timali bya swifundzankulu 30. (1) Vutameri bya timali bya xifundzankulu byi fanele ku komba maavelo lawa ya xaxametiweke eka Xiphemu xa A xa Xedulu ya 5 ya xifundzankulu ya ri woxe eka Nawumbisi wa nkavelo wa xifundzankulu. (2) (a) Hi siku leri mpimanyeto wa vutameri bya timali bya xifundzankulu wu andlariwaka eka huvo yo endla milawu ya xifundzankulu, kumbe hi siku leri nga riki endzhaku ka 14 wa masiku Nawu lowu wu sungule ku tirha, leri pfumeleriweke hi Vutameri bya Timali bya Rixaka, byi fanele ku hangalasa hi ku tivisa eka Gazete— (i) avelo ro kombisa ku ya masipala ra avelo rin’wana na rin’wana leri endliweke hi xifundzankulu eka timasipala ku suka eka timali ta xifundzankulu; (ii) avelo ro kombisa leri endliweke hi xikolo na xibedlhele eka xifundzankulu; (iii) avelo ro kombisa ra vandla ra vanhu ra rixaka kumbe ra xifundzankulu ro tirhisa nongonoko lowu hakeleriweke hi avelo ra xiphemu Xa A xa Xedulu ya 5 hi ku yimela xifundzankulu kumbe ku pfuna lo ku lulamiseriweke xifundzankulu eku tirhiseni nongonoko wolowo; (iv) ku aviwa lo ku languteriweke ka avelo leri languteriweke eka tindzimana letitsongo ta (i) na (ii), mayelana na masipala wun’wan na wun’wana, xikolo, na xibedlhele eka lembe ximali ra 2015/16 na lembe ximali ra 2016/17; swipimelo na mahungu man’wana mayelana na maavelo lawa ya vuriweke eka tindzimana letitsongo ta (i), (ii) na (iii) ku vevukisa mapimelo ya matirhelo na ku tirhisa swo nghenisiwa leswi lavekaka na mimbuyelo; na (v) (vi) mpimanyeto wa xikolo xin’wana na xin’wana na xibedlhele xin’wana na xin’wana hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka. 35 40 45 50 55 (b) Maavelo na mipimanyeto leyi vuriweke eka ndzimana ya (a) swi fanele ku tekiwa swi ri swo hetelela loko Nawu wa nkavelo wa xifundzankulu wu sungula ku tirha. 60 56 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 56 (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets by notice in the Gazette within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published by notice in the Gazette not later than 14 February 2015 and takes effect on the date of the publication. (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— 5 10 (a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up 15 (c) to the end of that month; and actual transfers made by the province to municipalities and public entities, and actual expenditure by municipalities and public entities on such allocations, based on the latest information available from municipalities and public entities at the time of reporting. 20 (5) (a) A provincial treasury must— (i) ensure that a payment schedule is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); (ii) ensure that transfers are made promptly to the relevant receiving officer in 25 (iii) terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect. (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring national officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons within three working days as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. 30 35 (8) On receipt of a request in terms of subsection (7), the National Treasury must— 40 (a) consult the transferring national officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide reasons to the receiving officer confirming why the provincial treasury was correct in not making the transfer; and (d) advise the provincial treasury and the receiving officer as to what steps must 45 be taken to ensure the transfer. GOVERNMENT GAZETTE, 26 April 2014 Nawu wa ku aviwa ka Mali ya Tiko, 2014 No. 37595 57 No 10 of 2014 57 (c) Loko huvo yo endla milawu yi ya xifundzankulu yi cinca Nawumbisi wa nkavelo, vutameri bya timali bya xifundzankulu byi fanele ku kandziyisa ku cinciwa ka maavelo na mipimanyeto eka Gazete eka nkarhi wa 14 wa masiku endzhaku kaloko nawumbisi wa nkavelo wu sungule ku tirha, naswona maavelo wolawo na mpimanyeto swi fanele ku tekiwa swi ri swa makumu. (3) (a) Hambileswi ku nga na xiyengetsongo xa (2) kumbe nawu wihi kumbe wihi, vutameri bya timali bya xifundzankulu, hi ku landza rimba leri vekiweke hi Vutameri bya Timali bya Rixaka, byi nga ha cinca maavelo lawa ya vuriweke eka xiyengetsongo xa (2) kumbe ku endla maaavelo yo engetelela eka timasipala leti a ti nga hangalasiwanga hi ku landza xiyengetsongo xa (2). (b) Ku antswisiwa kwihi kumbe kwihi ka maavelo lawa ya hangalasiweke hi ku landza xiyengetsongo xa (2)(a) kumbe (c) swi fanele ku hangalasiwa hi ku tivisa eka Gazete ku nga si hundza 14 Nyenyenyani 2015 naswona swi sungula ku tirha hi siku ra ku kandziyisiwa. (4) Tanihi xiphemu xa xiviko hi ku landza xiyenge xa 40(4)(b) na (c) xa Public Finance Management Act, Vutameri bya timali bya xifundzankulu, byi fanele ku vika hi xivumbeko lexi vekiweke hi Vutameri bya Timali bya Rixaka, byi vika hi— (a) ku hundziseriwa ka xiviri lo ku amukeriweke hi xifundzankulu ku suka eka 5 10 15 tindzawulo ta rixaka; (b) ku tirhisiwa ka mali ka xiviri eka maavelo yo tano, ku nga katsiwi maavelo ya 20 Xedulu ya 4, ku fika ku hela ka n’hweti yoleyo; na (c) ku hundziseriwa ka xiviri lo ku endliweke hi xifundzankulu eka timasipala na mavandla ya vanhu na ku tirhisiwa ka mali ka xiviri hi timasipala na mavandla ya vanhu eka maavelo wolawo, ku ya hi mahungu ya nkarhi wolowo la wa ya nga kona eka timasipala na mavandla ya vanhu hi nkarhi wo vika. (5) (a) Vutameri bya timali bya xifundzankulu byi fanele— (i) ku tiyisisa leswaku ku van a ku twanana hi xedulu ya mahakelelo exikarhi ka ndzawulo yin’wana na yin‘wana ya xifundzankulu na vandla leri amukelaka leri langutisiweke eka xiyengetsongo xa (2)(a); (ii) ku tiyisisa leswaku ku hundziseriwa swi endliwa hi xihatla eka mutirhi loyi a amukelaka loyi a khumbekaka hi ku landza xedulu leyi pfumelelaniweke ya mahakelelo; na (iii) ku yisa tixedulu ta mahakelelo eka Vutameri bya Timali bya Rixaka eka nkarhi wa 14 wa masiku endzhaku ka loko Nawu lowu wu sungule ku tirha. (b) Loko ndzawulo ya rixaka na vandla leri amukelaka va nga pfumelelani na xedulu ya mahakelelo hi nkarhi ku va yi yisiwa eka Vutameri bya Timali bya Rixaka, endzhaku ko tihlanganisa na mutirhi loyi a hundziselaka wa rixaka, va fanele ku veka xedulu ya mahakelelo. (6) Loko Vutameri bya timali bya xifundzankulu byi hluleka ku hundzisela hi ku landza xiyengentsongo xa (5)(a), mutirhi loyi a amukelaka loyi a khumbekaka a nga ha kombela vutameri bya timali bya xifundzankulu ku hundzisa hi xihatla kumbe ku nyika swivangelo leswi tsariweke swa leswaku hikokwalahokayini ku hundziseriwa swi nga endliwanga ku nga si hela masiku ma (3) ya ntirho. (7) Loko vutameri bya timali bya xifundzankulu byi hluleka ku endla ku hundzisela lo ku komberiweke hi mutirhi loyi a amukelaka kumbe ku nyika swivangelo hi ku landza xiyengetsongo xa (6), kumbe loko mutirhi loyi a amukelaka a alelana na swivangelo leswi nyikiweke hi vutameri bya timali bya xifundzankulu swa leswaku hikokwalahokayini ku hundzisela swi nga endliwanga, mutirhi loyi a amukelaka a nga ha kombela Vutameri bya Timali bya Rixaka ku lavisisa mhaka yoleyo. 25 30 35 40 45 (8) Loko Vutameri bya Timali bya Rixaka byi kuma xikombelo hi ku landza 50 xiyengetsongo xa (7), Vutameri bya Timali bya Rixaka byi fanele— (a) ku tihlanganisa na mutirhi loyi a hundziselaka wa rixaka hi mhaka yoleyo; (b) ku lavisisa mhaka, ku kambela swivangelo swihi kumbe swihi leswi nyikiweke hi vutameri bya timali bya xifundzankulu swa leswaku hikokwalahokayini ku hundzisela swi nga endliwanga; (c) na ku lerisa vutameri bya timali bya xifundzankulu ku hundzisela hi xihatla kumbe ku nyika mutirhi loyi a amukelaka swivangelo swo tiyisisa leswaku hikokwalahokayini vutameri bya timali bya xifundzankulu byi endle kahle loko byi nga hundziselanga; na (d) ku tsundzuxa vutameri bya timali bya xifundzankulu na mutirhi loyi a amukelaka hi magoza lawa ya faneleke ku tekiwaka ku tiyisisa leswaku ku va na ku hundzisela. 55 60 58 No. 37595 Act No. 10 of 2014 GOVERNMENT GAZETTE, 26 April 2014 Division of Revenue Act, 2014 Duties and powers of National Treasury 58 31. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring national officers containing the details of the primary bank accounts of each province and municipality. (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 26. (3) The National Treasury may, in any report it publishes that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act. 5 10 CHAPTER 6 GENERAL Allocations by public entities to provinces or municipalities
