36 No. 42439 GOVERNMENT GAZETTE, 2 MAY 2019 Act No. 16 of 2019 Division of Revenue Act, 2019 36 (5) (a) If— (i) (ii) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a) or (b); and the relevant transferring officer certifies in writing to the National Treasury that the payment of an amount in terms of a statutory or contractual obligation is overdue and the allocation, or a portion thereof, was intended for payment of the amount, 5 the National Treasury may, by notice in the Gazette, approve that the allocation, or any portion thereof, be used to pay that amount partially or fully. (b) The utilisation of funds envisaged in this subsection is a direct charge against the 10 National Revenue Fund. Reallocation of funds 20. (1) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of the National Treasury may, after consultation with the section 19(1)(a) or (b), transferring 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 2019/20 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 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 2019/20 financial year. (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 reallocation. (3) (a) If the transferring officer of a Schedule 6 allocation indicates in writing to the National Treasury that a portion of the allocation is likely to be underspent, or needs to be reprioritised to meet a priority, the National Treasury may, at the request of the transferring officer, determine that the portion be reallocated, as the same type of allocation as it was allocated originally, to a provincial department of another province or to another municipality. (b) Before requesting a reallocation, the transferring officer must notify the affected provincial department or municipality of the proposed reallocation and give the provincial department or municipality at least 14 days to provide comments and propose changes. (c) When making a request in terms of paragraph (a), the transferring officer must submit to the National Treasury comments and proposed changes provided by the affected provincial department or municipality in terms of paragraph (b). (d) The reallocated portion must be spent by the end of the 2019/20 financial year. (e) The reallocated portion is regarded as having been converted to an allocation to the relevant provincial department or municipality with effect from the date of the notice in the Gazette in terms of subsection (4)(a). (4) (a) The National Treasury must— (i) give notice in the Gazette of a reallocation in terms of subsection (1), (2) or (3); and (ii) provide a copy of the notice to the transferring officer and each affected receiving officer. (b) The reallocation of a portion of an allocation not spent by the end of the 2019/20 financial year is eligible for a roll-over in terms of section 22(2). (5) (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) section 100 of the Constitution, the transferring 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 on behalf of the relevant municipality; or 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za Molao wa Dikarolo tsa lekeno wa, 2019 Act No. 16 ya 2019 GOVERNMENT GAZETTE, 2 MAY 2019 No. 42439 37 37 (5) (a) E bang— (i) kabo kapa karolo e nngwe le e nngwe ya teng, e emiswa ho latela karolwana (1)(a) kapa (b); le (ii) mohlanka wa phithiso a netefatsa ka ho ngolla Letlotlo la Naha hore tefello e tshwanetse e etswe ho latela molao kapa maikarabelo a tumellano mme kabo kapa karolo ya teng e ne e imemiseditse bakeng la tefello, Letlotlo la Naha le ka etsa tsebiso koranteng yam muso mme la dumella kabo, kapa karolo ya teng ho ka sebediswa ho lefella ka botlalo kapa ha nyane tefello eo. (b) Tshebediso ya matlole e hlaloswang karolwaneng ena ke qoso kgahlano le Letlole la Letlotlo la Naha. Kabo botjha ya matlole 20. (1) Ha Shejule 4 kapa 5 kapa karolo ya teng e thibetswe ho latela karolo 19(1)(a) kapa (b), Letlotlo la Naha le ka hlwaya karolo ya kabo ho ka ajwa setjha e le kabo e tshwanang le e entsweng pele ho provense e le nngwe kappa tse ngata kapa dimmasepala, ka mora ho kopana le mohlanka wa phithiso le letlotlo la provense, ka pehelo ya hore kabo e tshwanetse e be e sebedisitswe mafelong a selemo sa ditjhelete sa 2019/20. (2) (a) Ha Shejule 4 kapa 5 kapa karolo ya teng e thibetswe ho latela karolo 19(1)(c), Letlotlo la Naha le tshwanetse ho hlwaya karolo ya kabo ho ka ajwa setjha e le kabo e tshwanang le e entsweng pele ho dimmasepala tse amehang, ka mora ho kopana le mohlanka wa phithiso le letlotlo la provense, ka pehelo ya hore kabo e tshwanetse e be e sebedisitswe mafelong a selemo sa ditjhelete sa 2019/20. (b) Karolo ya kabo e abuweng botjha ho latela temana (a) e nkuwa e fetoletswe ho kabo e Karolong B ya Shejule se tshwanang le sa pele ho ajwa botjha, hang ho tloha ka tsebiso koranteng ya mmuso ho latela karolwana (3)(a). (3) (a) E bang mohlanka wa phithiso ya kabo ya Shejule 6 a bontsha ka ho ngolla Letlotlo la Naha hore ho na le kgonahalo yah o re karolo ya kabo e sebediswe ha nyane kapa e etswe ya bohlokwa ho ka fihlella tsa bohlokwa, Letlotlo la Naha le ka hlwaya hore karolo e ajwe setjha e le mofuta wa kabo e entsweng jwalo ka pele ho lefapha la provense la provense e nngwe kapa ho mmasepala o mong, ka kopo ya mohlanka wa phithiso. (b) Pele kopo ya kabo setjha e etswa, mohlanka wa phithiso o tshwanetse ho tsebisa lefapha la provense e amehang kapa mmasepala ka tshisinyo ya kabo setjha le ho nehela lefapha la provense kapa mmasepala bonyane matsatsi a 14 ho ka nehelana ka maikutlo le sisinya diphetoho. (c) Ha a etsa kopo ho latela temana (a), mohlanka wa phithiso o tshwanetse ho nehelana ka maikutlo le ditshisinyo tsa lefapha la provense kapa mmasepala o amehang ho Letlotlo la Naha ho latela temana (b). (d) Karolo ya kabo setjha e tshwanetse ho sebediswa selemong sa ditjhelete sa 2019/20. 5 10 15 20 25 30 35 40 (e) Karolo ya kabo setjha e nkuwa e le e fetoletsweng ho kabo ho lefapha la provense kapa mmasepala ho tloha ka letatsi la tsebiso koranteng ya mmuso ho latela karolwana (4)(a). (4) (a) Letlotlo la Naha le tshwanetse ho— (i) nehelana ka tsebiso ya ho ajwa botjha koranteng ya mmuso ho latela karolwana 45 (1), (2) kapa (3); le (ii) nehana ka khopi ya tsebiso ho mohlanka wa phithiso le ho mohlanka e mong le e mong ya amohelang. (b) Karolo ya kabo botjha e sa sebediswang pheletsong ya selemo sa ditjhelete sa 2019/20 e dumelletswe ho ka fetiswa ho latela karolo 22(2). (5) (a) Le ntle le ho karolwana (1) le ka dipehelo tseo Letlotlo la Naha le ka dihlwayang, ha e kena dipakeng ho latela karolo 100 kapa 139 ya Molaotheo kapa 137, 139 kapa 150 ya Molao wa Taolo ya Tjhelete ya Mmasepala, e ka dumella mabapi le— (i) karolo 100 ya Molaotheo, mohlanka wa phithiso o tla sebedisa kabo e thibetsweng ho latela karolo 19 boemo ba provense e amehang; (ii) karolo 139 ya Molaotheo kapa karolo 137 kapa 139 ya Molao wa Taolo ya Tjhelete ya Mmasepala, provense e thusang ho sebedisa kabo e thibetsweng ho latela karolo 19 boemong ba mmasepala; kapa 50 55 This gazette is also available free online at www.gpwonline.co.za