Division of Revenue Act, 2000

1. In this Act, unless the context indicates otherwise— (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) 10 “constitution” means the Constitution of the Republic of South Africa, 1996 5 (Act No. 108 of 1996); “department” means a national department referred to in section 7(2) of the Public Service Act, 1994 (Proclamation No. 103 of 1994); “Director-General” means the Director-General of the Department of Finance; “executing authority” means the executing authority defined in section 1 of the Public Service Act, 1994; “financial year” means the financial year of the national and provincial spheres of government commencing on 1 April 2000 and ending on 31 March 2001 ; “head official of the provincial treasury” means the officer in charge of the. provincial department responsible for financial matters in a province; “Minister” means the Minister of Finance; “MINMEC” means the meeting between a Minister of the Cabinet in the national sphere of government responsible for particular functions and the 20 provincial Members of the Executive Council having responsibility for corresponding functions in the provincial sphere of government; “municipality” means a local government body envisaged in section 155 of the Constitution; “municipal accounting officer” means the Chief Executive Officer of a 25 municipality; “municipal financial year” means the financial year of the local sphere of government commencing on 1 July 2000 and ending on 30 June 2001; 15 GOVERNMENT GAZETTE, 9 JUNE 2000 DIVISION OF REVENUE ACT, 2000 No. 21270 :1 Act No. 16, 2000 (xii) (xiii) (xiv) (xv) (xvi) (xvii) (xviii) (xix) (xx) (xxi) (xxii) (xxiii) (xxiv) (xxv) “national accounting officer” means the head of a department or a statutory fund in the national sphere of government or such other person who has, by law, been approved or instructed by the relevant treasury to be the accounting officer of a department or a fund in the national sphere of government, and who is charged with any of the responsibilities of accounting officers set out in Part 2 of Chapter 5 of the Public Finance Management Act; “next financial year” means the financial year of the national and provincial spheres of governmerit commencing on 1 April 2001 and ending on 31 March 2002; “next mutiicipal financiai year” means the financial year of the local sphere of government commencing on 1 July 2001 and ending on 30 June 2002; “past financial year” means the financial year of the national and provincial spheres of government commencing on 1 April 1999 and ending on 31 March 2000; “past municipal financial year” medins the financial year of the local sphere of government commencing on 1 July 1999 ar.d ending on 30 June 2000; “payment schedule” means an installment schedule which sets out— (a) the amount of each installment of an equitable share or an allocation to be transferred to a province, municipality or SALGA for the financial year; (b) the date on which each such installment must be paid; and (c) to whom each such installment must be paid; “prescribed” means prescribed by regulation under this Act; “provincial accounting oflicer” means the head of a department or a statutory fund in the provincial sphere of government or such other person who has, by law, been approved or instructed by the relevant treasury to be the accounting officer of a department or a fund in the provincial sphere of government, and who is charged with any of the responsibilities of accounting officers set out in Part 2 of Chapter 5 of the Public Finance Management Act; “Public Finance Management Act” means the Public Finance Management Act, 1999 (Act No. 1 of 1999); “receiving officer” means— (a) in respect of a Schedule 3A grantor a Schedule 3B grant not transferred to a municipality, but to be utilised for the benefit of a municipality by a province in terms of a provincial appropriation Act, or a Schedule 3C grant, the accounting officer of a provincial department which receives a grant set out in any such Schedule; or (b) in respect of a Schedule 3B grant transfemed to a municipality directly or through a province, or a Schedule 3C grant, the accounting officer of a municipality which receives a grant contained in any such Schedule; “R293 town” means a township within the meaning of Proclamation No. R293 of 1962 or any other similar town approved by the Minister responsible for local government; “SALGA’ means the organisation recognised in terms of section 2(1 )(a) of the Organised Local Government Act, 1997 (Act No. 52 of 1997); “transferring national officer” means the accounting ofhcer responsible for a national department which transfers to a province or municipality a Schedule 3A, 3B or 3C grant; “transferring provincial oficer” means the accounting officer responsible for a provincial department which receives a Schedule 3B or 3C grant for the purpose of transferring it to municipalities in that province. 5 !() 15 20 25 30 35 40 45 50 PART I EQUITABLE SHARE ALLOCATION Equitable division of revenue raised nationally among spheres of government

2. Anticipated revenue raised nationally in respect of the financial year is divideci among the national, provincial and Iocol spheres of government for their equitable share as set out in Schedule 1. 55 Act No. 16, 2000 l)[\ 1.71C)N (>F RE\’ENl.iE ACT, 2000 Shortfalls and excess revenue 3. ( 1 ) If actual revenue raised n~[ionally in rcspecl of the financial year falls short of the anticipated revenue set out in Sc!mlulc 1, [he national government bears dm shortfall, (2) If actual revenue raised nationally in respect of the financial year is in excess of the 5 anticipated revenue set out in Schedule 1, the excess accrues to the national government. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of anticipated revenue raised nationally in respect of the financial year is set out in Schedule 2. (2) Each province’s equitable share of the provincial share of anticipated revenue 10 raised nationally in respect of the financial year must be transferred to the province in weekly installments in accordance with a payment schedule determined by the Director-General after consultation with the head officials of the provincial treasuries. (3) Despite subsection (2), the Director-General may, on conditions determined by the Minister, advance funds to a province in respect of its equitable share set out in Schedule 15 2, which have not yet fallen due for transfer in accordance with the payment schedule referred to in subsection (2) in respect of that province. (4) The advances contemplated in subsection (3) must be set-off against transfers to the province which would otherwise become due in terms of that payment schedule. Equitable share for local government 20 5. (1) The local sphere of government’s equitable share of anticipated revenue raised nationally is set out in Schedule 1. (2) The national accounting officer responsible for local government must determine the allocation for SALGA and for municipalities in respect of this equitable share. (3) The criteria for determining the share contemplated in subsection (2) must be in 25 accordance with a framework approved by the Director-General, after taking into account any recommendations of SALGA. (4) The allocation to each body referred to in subsection (2) must be transferred LO the body concerned in monthly or quarterly installments in accordance with a payment schedule determined by the national accounting officer responsible for local govern- 30 ment. PART II OTHER ALLOCATIONS Other allocations to provinces and municipalities 6. (1) Other allocations to provinces and municipalities from the national govern- 35 ment’s share of anticipated rev~nue raised nationally ~n respect of the financial y&r, and any additional conditions on which those allocations are made, are set out in Schedules 3A, 3B and 3C. (2) Subject to section 226 of the Constitution, and any conditions attached to a grant, a province or municipality may, unless otherwise directed by the Director-General, 40 retain any funds not expended in respect of an allocation set out in Schedules 3A or 3B. (3) In (a) (b) (c} this Act— Schedule 3A contains conditional grants and any other grants transferred by a department to a province to fund programmed falling with!in th? functional areas of provincial competence; Schedule 3B contains conditional grants and any other grants transferred by a department to a municipality directly or through a province or which a province utilises in terms of an appropriation Act, to fund programmed falling within the functional areas of municipal competence; Schedule 3C contains agency payments to be effected on behalf of a 50 department, grants still to be divided between spheres and which the Minister may, by notice in the Gazette, allocate as either Schedule 3A or 3B grants or as agency payments or any other grant. 45 GOVERNMENT GAZETTE, 9 JUNE 2000 DIVISION OF REVENUE ACT, 2000 N0,21270 5 Act No. 16,2000 Conditional grants 7. (1) The transfeming national officer responsible for a conditional grant set out in Schedule 3A or Schedule 3B must by 1 April 2000 or such date agreed upon with the Director-General, but not later than 30 June 2000, submit to the Director-General at least the following information: 5 (d) (e) (a) (b) (c) The purpose and conditions, if ally, of the grant; the proposed criteria for the division of such grant among the provinces; any associated costs, including any future costs, arising directly or indirectly from the grant but not covered by it; the monitoring and reporting mechanisms for such grant; the proposed payment schedule for such grant; agreements, if any, of the MINMEC relating to such grant; and such other information that may be requested by the Director-General. (2) A transferring national ofllcer must by 1 Ap~il 2000& such later date agreed upon with the Director-General, but not later than 30 June 2000, certify to the Director- 15 General that all arrangements, business plans, payment schedules and any other requirements deemed necessary to allow funds to be transferred to a province or municipality, are in place. % 10 (3) Before submitting the information required in subsections (1) and (2), the transfeming national officer must consult with the receiving oflicer in respect of a grant 20 to a province, or with SALGA in respect of a Schedule 3B grant to be received by a municipality. (4) The Director-General may exempt a grant from any of the requirements of subsections (l), (2) or (3). (5) (a) The transferring national officer must deposit, in accordance with a payment 25 schedule determined by the Director-General after consultation with the head officials of provincial treasuries in respect of a deposit to a provincial Revenue Fund, a Schedule 3A or 3B grant into— (i) the relevant provincial Revenue Fund; or (ii) the relevant municipal banking account, where a Schedule 3B grant is 30 transferred directly to a municipality. (b) The transferring provincial officer must deposit, in accordance with a payment schedule determined by the transferring national officer after consultation with the Director-General, a Schedule 3B grant into the relevant municipal banking account. (6) Funds transferred to a provincial Revenue Fund must, subject to section 226 of the 35 Constitution, only be withdrawn— (a) in terms of an appropriation by a provincial Act ; or (b) in the case of a Schedule 3B grant transferred to a municipality through a province, as a direct charge against that Revenue Fund. (7) The receiving officer of a Schedule 3A or Schedule 3B grant must ensure— 40 (a) that it is properly managed and accounted for; (b) that the funds are spent in accordance with its purpose and conditions; and (c) that there is compliance with agreed reporting and monitoring mechanisms. (8) (a) The receiving officer in a municipality of a Schedule 3B or 3C grant must submit to a transferring provincial or national officer, as the case may be, a report on the 45 grant in the prescribed form not later than five working days after the end of every month or such date prescribed in respect of such grant. (b) The receiving officer in a province in respect of a Schedule 3A or 3C grant or the transferring provincial officer, as the case may be, must, by the tenth working day after each month or such date prescribed in respect of such grant, submit a report to the head 50 official of the provincial treasury and to the transferring national officer. (9) The reports contemplated in subsection (8) must include— ((l) (b) (c) (d) an outline of actual revenue and expenditure on the grant for a month and the projected total revenue and expenditure on the grant for the financial year, including projected commitments on it for the financial year; the reasons for any projected under-spending or over-spending on that grant and an identification of the measures to be taken to deal with such under-spending or over-spending; the projected roll-over into the next financial year; information on how the province or municipality receiving a grant complied 60 with its conditions; and 55 (1 NO 2127(1 GO\’ERNMENT GAZETTE. 9 JUNE 200C Act NO. ]6, ~()()11 i)I1’lSION OF RE~!ENLE ACT, 2000 (e) sucllothcr infonllation asln:l!/ bcreques~ed bythe Director-General. (l O) The transferring na[ional ofliccr andti~e hcadofiicial ofaprovinciai treasury must ensure that the report contemplated in subsection (9) is submitted in the prescribed form to the Director-General by the ~iftccnth working day after the end of each quarter or such date agreed upon with the Dircc!.m-General, Agency payments 8. (1) The national accounting officer of a department or the provincial accounting officer of a provincial department responsible for transferring an agency payment is responsible for accounting for that agency payment and must, for the purpose of such accounting, by 1 April 2000 or such date agreed upon wi~h the Director-General but not later than 30 June 2000, enter into agreements with the relevant provincial or municipal accounting officers regarding any responsibilities and obligations of the principal and agent dcpar(ments concerning that agency payment, and must, if he or she is a national accounting officer, submit a schedule outlining such agreements to the Director-General, or must, if he or she is a provincial accounting officer, submi~ such a schedule to the head official of the provincial treasury concerned. (2) Subject to subsection (1), an agency payment to a province must be deposited in a banking account approved by, and subject to the conditions determined by, the head official of a provincial treasury and must comply with the framework determined in terms of section 7 of the Public Finance Management Act. (3) A province or municipality performing an agency service may charge a two percent fee or such other amount agreed upon to cover the costs of rendering such service. Allocations in respect of capital grants 9. (1) In respect of grants identified as capital grants in Schedules 3A, 3B and 3C, every transferring national officer must, on a quarterly basis, provide the Director- General with a schedule outlining the transfer agreements for such grants in respect of each province or municipality receiving such grant during that quarter. (2) The agreements referred to in subsection (1) must include— (a) the conditions of the grant; (b) the monitoring and reporting mechanisms for the grant; (c) the projected dates of transfers of the grant; and (d) the projected financial implications in future years, resulting from the project funded by the grant. (3) The transfer of funds in respect of allocations for capital grants must be in accordance with a payment schedule determined by the national accounting officer responsible for that allocation after consultation with the Director-General, relevant provincial accounting officers and the head officials of the provincial treasuries concerned. (4) Funds transferred to the provincial Revenue Fund or a municipal banking account for capital projects may not be used as collateral, pledge or any other form of security or for any other purpose other than the purpose set out in the transfer agreement. Supplementary allocation to provinces 10. (1) Subject to subsection (2), the allocations to provinces set out in Schedule 3A in respect of the item “Supplementary Allocations to Provinces” must be transferred to the provinces in three installments in accordance with a payment schedule determined by the Director-General after consultation with the head officials of the provincial treasuries. (2) The first installment must kw paid not later than 18 .luly 2000, after taking into account— (a) whether a province submitted its final appropriation accounts for the past ~nancial year to the National Treasury by 30 June 2000; and (b) compliance with the adjustments grant agreements entered into between the provincial government and the national government in December 1999. 5 10 15 20 25 30 35 40 45 50 GOVERNMENT GAZETTE, 9 JUNE 2000 DIVISION OF REVENUE ACT, 2000 No. 21270 7 Act No. 16,2000 Withholding of payments 11. (1) The Director-General may, with the concurrence of the Minister, direct that any payment to a municipality in terms of section 5 or set out in Schedule 3B or 3C, or a portion of such payment, be withheld if a municipality is involved in serious or persistent material breach of the measures envisaged in section 216(1) of the Constitution. (2) The Director-General may, with the concurrence of the Minister, and subject to section 216 of the Constitution, direct that— (a) an allocation or any portion of it referred to in Schedule 3A or 3B, but which is not transferred to a municipality, or referred to in Schedule 3C; or (b) an allocation approved in terms of section 16(l), be withheld if the transferring national officer submitted to the province concerned, a written report at least 21 days before such payment is due, setting out facts evidencing serious or persistent material breach of the measures envisaged in section 216( 1-) of the Constitution: Provided that subject to subsection (1), a supplementary allocation to provinces may be withheld even if no report has been given to a province. (3) In the event of evidence of substantial non-compliance, with the conditions of a grant, or mismanagement of the grant or any other form of financial misconduct, the national accounting officer responsible for the grant must, as soon as such evidence comes to his or her attention, report such non-compliance, mismanagement or other form of financial misconduct to the Director-General. (4) The Minister may, by notice in the Gazette, approve that funds or a portion of funds withheld in terms of subsection (1) be used to address a municipality’s outstanding statutory commitments. PART III GENERAL 5 10 15 20 25 Conversion of conditional grants, agency payments and capital grants into equitable shares

12. The Minister may, by notice in the Gazette, determine that funds which, due to non-compliance by the transferring national officer with the provisions of sections 7, 8 and 9, cannot flow to provinces or municipalities, form part of the equitable share of revenue to be allocated to provinces or municipalities. 30 Reporting in respect of provincial transfer of grants not set out in schedule to this Act

13. A provincial accounting otlicer transferring any funds not set out in a schedule to this Act to a municipality must, prior to such transfer, report to the relevant head official of a provincial treasury, who must on a quarterly basis submit to the Director-General such report, which must set out— (a) the purpose of the allocation; (b) the amount of the allocation; (c) to whom the allocation is made; (d) conditions, if any, on which such allocation is made; and (e) information on his or her responsibilities in respect of monitoring and reporting on such grant. Amendment of payment schedule and transfer mechanism 35 40 45 14. (l) The Director-General may amend any payment schedule in the interests of improved debt and cash flow management, after consulting— (a) the person or persons whom the Director-General was required to consult before determining that payment schedule; or (b) the national accounting officer who is responsible for a payment schedule, 50 as the case may be. (2) The Director-General may, after consultation with the relevant head officials of provincial treasuries, amend the transfer mechanism of any funds listed in Schedules 3A, 3B and 3C or published in the Gazette in terms of this Act, and such amendment s No 21270 GOVERNMENT GAZETTE. 9 JUNE 2000 ,ict N(). 16, 2(W) [) I\ ’ISICrN OF REVENUE ACT. 2000 may include moving funds bcltveen .’khcdulcs 3A, 3B or 3C or reallocating R293 town <Tr-ant funds. ~ Transfers made in error 15. (1) A transfer made to a province in error must be regarded as not having been received by the provincial government for (he purposes of i~s Revenue Fund and must be recovered without delay by the national accounting officer responsible for the transfer. (2) The Director-General may direct that the recovery referred to in subsection (1) be effected by set-off against transfers to the province which would otherwise become due in accordance with the payment schedule contemplated in section 4(2) or other transfers to that province. (3) Money transfen-ed to a municipality in error must be recovered without delay by the national accounting officer responsible for the transfer. (4) The national accounting officer responsible for local government may direct that the recovery referred to in subsection (3) be effected by set-off against transfers to the municipality concerned which would otherwise become due in accordance with any payment schedule. Transfers not listed in schedules to this Act 16. (1) A national accounting officer may effect a transfer to a province or municipality during the financial year in respect of an allocation other than an allocation set out in the schedules to this Act only if the Minister has published a notice in the Gazette approving the allocation and stating— (a) the purpose of the allocation; (b) the amount of the allocation; (c) to whom the allocation is made; and (d) conditions, if any, on which the allocation is made, (2) If a transfer contemplated in subsection (1) is effected to a province or municipality between 1 April 2000 and the date on which this Act takes effect— (a) the national accounting officer concerned must, in writing, inform the Minister of that transfer within seven days after the date on which this Act takes effect; and (b) the Minister must without delay publish a notice in the Gazette containing the information set out in subsection (l). (3) For the purpose of subsection (1), an allocation includes any agency payment or any other payment in respect of a function administered by a province or municipality. (4) Allocations in terms of this section must comply with such reporting and monitoring mechanisms as may be prescribed. Transfers to municipalities with weak administrative capacity 17. (1) If the national accounting otliccr responsible for local government reasonably believes that a municipality is not able to effectively administer any allocation or a portion of it, he or she may transfer such allocation or portion to the province in which the municipality is located or another municipality, after consultation with the municipality and province concerned. (2) Any allocation or a portion of it transferred to a province or municipality in terms of subsection (1) must be dealt with by the province or municipality concerned or such other body as may be prescribed, in accordance with any directions given by that national accounting offrcer. 5 10 15 20 25 30 35 40 45 Transfers to municipalities which are replaced by new municipalities

18. Any allocation in terms of this Act to a municipality which ceases to exist, is deemed to be an allocation to the municipality or municipalities which assume the relevant responsibilities of the municipality which ceases to exist. 50 Next financial year 19. (1) The Director-General may effect transfers to provinces and municipalities in respect of their anticipated equitable shares for the next financial year and the next municipal financial year in the following manner: GOVERNMENT GAZEll13, 9 JUNE 2000 DIVISION OF REVENUE ACT, 2000 No. 21270 9 — Act No. 16,2000 (a) (b) An amount equal to a maximum of 55 per cent of the equitable share of each province set out in Schedule 2 may be transferred to each province in the first six calendar months of the next financial year in accordance with a payment schedule determined by the Director-General after consultation with the head officials of the provincial treasuries; and an amount equal to a maximum of 55 per cent of the equitable share of local government set out in Schedule 1 may be transferred to municipalities designated by the national accounting officer responsible for local govern- ment, in the first six calendar months of the next municipal financial year in accordance with a payment schedule determined by the Director-General after consultation with the national accounting officer responsible for local government. (2) Amounts transferred in terms of subsection (1) are deemed to be installments of the equitable share allocations of the provincial and local spheres of government for the next financial year and the next municipal financial year, respectively. (3) The national accounting officer ofa department intending to have allocated, in the next financial year, a grant contemplated in section 214(1)(c) of the Constitution, must submit to the Director-General, not later than 31 August 2000, information on that grant. 5 10 15 Division of revenue transfers only in terms of this Act

20. Despite anything to the contrary contained in any other law, the allocations provided for in this Act are transferred only in terms of this Act and accounting for such allocations is subject to the national legislation envisaged in section 216(1) of the Constitution. 20 Non-compliance with this Act constituting financial misconduct 21. (1) Any serious or persistent material non-compliance with the provisions of this Act or the conditions of any grant in terms of this Act constitutes financial misconduct in terms of the national legislation envisaged in section 216(1) of the Constitution and must, subject to subsections (2) and (3), be dealt with in terms of that national legislation or any other applicable law. (2) Before a charge of financial misconduct contemplated in subsection (1) can be brought against anyone, the Director-General must provide the Minister and the executing authority responsible for the department, provincial department or functional area in which there has been an alleged financial misconduct, with the names of officials involved in the alleged financial misconduct, the details of such alleged financial misconduct and recommending the charges which must be brought against such officials. (3) Despite subsection ( 1), but subject to the national legislation envisaged in section 216(1) of the Constitution or any other applicable law, the Minister may, after consultation with the relevant executing authority, determine that the conduct contemplated in subsection (1) does not constitute financial misconduct. Determination of transfers in respect of past financial year as being in terms of Division of Revenue Act, 1999 22. (1) Subject to subsection (2), a transfer to a province or municipality or an agency payment in respect of the past financial year, which should have been effected in temls of the Division of Revenue Act, 1999 (Act No. 30 of 1999), but was not so effected, is deemed effected in terms of that Act. (2) The President may, by proclamation in the Ga:erte and after consultation with the Minister, determine the transfer or agency payment which in terms of subsection (1) is deemed effected in terms of the Division of Revenue Act, 1999. Regulations

23. The Minister may, by notice in the Ga:ette, make regulations regarding— 25 30 35 40 45 50 I u X() :1270 Gt)\EKhMEN’1’ GAZE rl”E, 9 JUNE 2000 Act No. 16,2000 I>lVISlON (>F REVEhlUE ACT. 2000 (a) anything which must or may bc prescribed in terms of (his Act; and (h) any matter which is necessary [o prescribe for the ei~cctivc implementation of the provisions and objects of this Act. Short title

24. This Act is called the Division of Revenue Act, 2000. 5 GOVERNMENT GAZETTE, 9 JUNE 2000 DIVISION OF REVENUE ACT, 2000 SCHEDULE 1 No, 21270 11 Act No. 16,2000 Equitable division of revenue raised nationally among the three spheres of government I Provincial I 94408341 I Local 1867000 I I 1? .—— No. 21270 _ __ GOVERNMENT GAZETTE, 9 JUNE 2000 Act No. 16, 2000 DIJISION OF REVENUE ACT, 2000 SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State I Gautenr Allocation (R 000) 16451931 6407739 14234920 I I North West Western Cape 8009019 9059151 GOVERNMENT GAZETTE, 9 JUNE 2000 DIVISION OF REVENUE ACT. 2000 No. 21270 13 — Act No. 16, 2000 SCHEDULE 3A Grants to provinces Vote fame of ;rant Purpose Total R’000 %ovincial illncations 202000 3ducati0n Vote 8) ?nancial Wmagement md Quality enhancement ‘or Education )epxtmenrs r. suppOrt inancial mm- kgement and pality -en- Iancmg mitia- ives in school :ducatlon Inance .Vote 1 O) $upplcmen- aty allocation 0 provinces 2212000 ro supplemen xovincitd .evenue in ;upport of mprovements n financial management md budget xactice !astem Cap-e %x State ;auteng :waZulu-Naml dpumalmga {orthern Cape Jorlhern Province ~orth V&[ Vestem Cme ktem Cape ‘ree State imteng (waZulu-Natal dpumalangzz (orthern Cape (orthern Province Jortb West Wsfem Cape R’000 38854 12096 23616 45765 14016 3648 33477 15360 Is 168 389622 148303 322358 45 I 032 152522 51809 305049 I S5 803 205502 additional Conditions ) Ti-x.prnvince’s Appro- priation Act for the fi- nancial yew must reflect adequate funding of pro- jected spending on health, education and welfare and must reflect adequate steps to be taken to improve the collection of own rev- enue. .) The province must cOm- ply with generally recognised financial management practices, internal controls, trea- sury norms and stan- dards, borrowing rules and other legislation. I) The province must cOm- ply with agreements of the Budget Council and comply with deadlines for the budgetwy pro- (XXS. ,) The province must sup- ply information required by [he Minister timeously and in the pm. scrtbed format, includinf the monthly early warn- ing reports and !nforrna- rion related to the 2CH31/02 budget, to fa- cilitate transparency and effective monitoring. Health :Vme 13) I) Central %pltals To support central health services I) Profes- sional tmining md research r~ suppOrt health profes- sional trmmng and research 3112000 %tem CaIX +ee State ;aurmg (waZulu-Natal Nestem Cape 1 1 7 4 0 00 %tern Cape 1300( 23753: 149286: 406645 961945 52 83( 84 52! 503 64( 146 7S( 23 48( 23 48( 23 48( 23 48( 292 32( %ee Stare >auteng <waZulu-Natd tipumakmga Vonhern Cape ‘Jonhern ProvI nce North West A&tern Cape ;astcrn Cape blpumalanga Vorthern Cape Vorthern Prow nce ‘40rth West 176000 ;) Redistrihu- [ion of Specialised Health Ser- V! Ces Tn fund the redistnbu[ ion of tmmry W3’VICL?S to provinces which do nnt currently prw vide them 14 No 21270 Act NO. 16,2000 GOVERNMENT GAZETTE, 9 JUNE 2000 DIVIS1ON OF REVENUE ACT, 2000 Vcltc ‘urpose Total Provincial A m o u n t 4dditional Conditions R’O(X .— Allocations R’000 273 0 0 ( KwaZulu-Na[d 273 00Q 1) Durban \cademic :) Rehablhta- Ion of HospI - als ru fund con- ,trucoon and icvelopment >f tie Durban icadermc +ospital capital grant) — ro fund the ehabilitat]on jf hospitals capital grant) ) integrated {umilion ‘rogramme 400 OW 582411 &stem Cape Free State Szwteng KwaZulu-Na[al ‘vfpumakmga Northern Cape ‘Jorthern Province Nonh West Western Cape Eastern Cape Free State Sauteng KwaZulu-Natal Vfpumalanga Vorthern Cape %-them Province Vorth West Western Cape Easlern Ca~ Free State &mteng KwaZulu-Natal Mpumalanga Northern Cape ‘Jortbern Prownce North West Western Cape ‘me State &uteng <waZulu-Natal Vfpumalanga Vor!hern Cap Vorthern Province Yorth West Western Cape ;ousing Vote 15) I) SA Housing ‘und 2997680 rO finance :apitd hous- ng wogrammes capital grant) I) Human ;et [Iement (edevelop- nem ‘rograrnme ) Resettle. nent: )oornkop t293 town ersonnel ran t +ovmcial md Local 30vem- nent vote 22] 20000 ‘0 improve he quafity of trban environ. nent resettlement }f Doomkop ommunity capital grant) o fund per- onnel costs in espect of ~293 town mff 3000 Gauteng 463000 %slem Cape %e Store <waZulu-Natd Wpumalanga Vor-thern Pmvi nce qonh Wes! 84 O(I3

31 Otxl 55 m 70 OCO 35000 7(KXI 52000 40000 26 f?OO 131838 39394 54673 132471 39728 10096 106032 39393 28789 422178 218306 718904 587650 173461 58125 257021 220569 341466 I 700 3500 3CX30 500 I 200 1000 100 9000 3000 59936 68101 142870 36015 106319 49759 ) The province must cOm- mit to pay the full cost resulting from all the salary increases that come into effect prior to the date personnel are transferred to the mu- nicipality. !) The province must sub- mit to the national ac- counting officer for local government by 14 May a detailed report outlining the names of R293 per- sonnel, their rank, re- poning station and remu- neration as at 31 March 2(MM as listed in PERSAL and elsewhere which: (a) have been trans- ferred to municipali- zes; (b) have been identified for tmnsfer to an identified municipal- ity; and (c) will be retained by the province, GOVERNMENT GAZETTE, 9 JUNE 2000 DIVISION OF REVENUE ACT, ‘2000 No, 21270 15 Act No. 16,2000 /Ote tame of Grant ‘urpose T o t a l ‘rovincial A m o u nt idditiorml Conditions R’000 allocations R’OW 1) The province must sub- mit a monthly report not later than 7 days after the end of each monrh. beginning in April and up 10 the stipulated deadline for transfers indicating progress made with each of the staff members identified in (2XbJ above in the month ended, and the expecred monthly alloca- tion required for the stafi members Idermf ied in paragraphs (2)(u) and (b) in the following month. $) The national accounting officer responsible for local government must. after receiving the momhly cepon, transfer [he allocation m the province or municipality for the mon[h in ques- tmn. 5) Tbe national accounting officer responsible for local government may transfer funds directly to J municipality where staff have been trcms- femed to. 6) The prownce to transfer funds for transfemed staff to municipalities in terms of any agreement with the national ac- counting officer. L Welfare :VOte 35) Child support mplementa- ion grant 1 6 9 0( ro provide m mabling envi- ronment for he take-up me of the :h]ld support 3rant hstern Cqx %ce stale ;auleng <waZulu-Natal blpumalanga qonhern Cape gonhern Province iorth West ,Vestem Cape 3 2rX w IIXX 34X 5(X 9ci 4 (XX I(YX ZOO( 16 ,\”(l 21270 Act No. 16, 2(K)O G()\~ERNhlENT GAZEITE, 9 JUNE 2000” I) I\ ’lSIoh” OF RE\’ENLJE ACT, 2000 SCHEDULE 3B Grants for Local Government functions V,,t e ‘im,c of srant ‘urpow ‘ra. srer mechan, sm Tot, R,{){) kllncation Am... R,l)(t ,dditiontd Cond, - ,ons 4..i.ip.l ,r”vi”ce F,nancc [V<>(C 10: ,) Local Wwmme, inancwd nanagc- ncnt grant ‘o hu,ld manual nanap ncnl cwc LY m mu- ,K!pd, ucs, m! m pdm ,udgc! rc - nnn< 5000 .nds k> k ‘ansicrrcd 10 Iun,c,pahty y the na- onal dcpan. ,,”1 ‘h.dtmnal ml to h. >cludcd ,,, ,un, ctpd Udgct I) LWJI ;ovemmer cslNcl”r- ng grant ‘0 assist lun,ct pal,- .s w,lh :slructur. lE unds m k arts fcrrcd 10 ,un!cqmhly y [hc na. ona! dcpar- Icnt end, uonal xnl m hc ICludccf ,“ un,c, pd Jlfgcl 3rm W I“dlocawd -— --—— ) A .,t.~”~ A and C mun, ct- pably wh,cb has agreed !<1 2p- po,nt a munick pal manager an, head “r fi”ancc 10 prcpwc (or rhc newly dc- Inxcaled m“. n,c, pal,ly rmy apply [or lhcsc funds, ) Cmcgory B mu- nw, palmes w,th hudgcu cxcccd- ing R30G rnil- ho. may also apply, sub]cc[ 1,> cond!tinn ( I). ) Mun!c!pahucs m subm!l m tic Dlrcctor-Gen. ma] oudini”g iu plans 10 im- prove financml mnnagcmen:. or to pdlM budget rcfornls. ) A mumc,pidity Pacing a fiscal ems, s that may pose a S,g”di. cam dmat to naunnal cc,l- nomtc slab, h[y may apply for [his gran!. ) Such municipal- ,Iy m“~l demon - swatc tial il ba.s taken s,g”, fica”t steps for N Icast a pericd of 6 months to ad- dress such fkl?d imbalance, in- cluding ukmg adeq.mc swps

10 Ccdlcct rcv- cnuc due m it. ) Such munlcqn- ily to apply 10 the Dircctor- G.ncral hy sub. mmmg a rc- slructunng plan approved by ,S Co”ncd, along *,ilh a“y odwr doxmcns [hot the Dwccmr. General may rcq,Jirc ) llc Dtircclor- Gcncral may cbargc m ad- mmislntivc fcc Of Up 10 R2WJ OGO to cover tic COSb d ~=,5- ing any appbca- tlon —— Government GAZETTE, 9 JUNE 2000 —— DIVISION OF REVENUE ACT, 2000 No. 21270 17 Act No. 16,2000 Name of Grant Tote a) Cmsoh. dated MU- nictpd In- fra.wuc!ure Rogramme .ent l’o~ 2 2 ) (mpid grant) mvin- ml md CGd iovem. ‘u rpme .ansfer mechanism Amount R’000 iditional ms Condi- ransferring :pt .nicipal mduiorml ant to he eluded ,n unzcipd ,Kfgcl “o provide ntemai ,ulk. COll- ICC to r md nmmal n fraslruc UE and ommumty ervlccs and actll(ics for ow income Households 8s3 Ooo Eawm cap Fru Smtc Gao!cng KwaZuhI-NoUl Mp”malanga Nordum Cop Nwdwm Province Nordl west Wcsmn Cqx 145302 5 8 8 2 0 168874 186282 5 6 4 3 2 19834 90022 70710 86724 Submission [o the nau[md ac- coun1in8 oficcr rcspons[hle for local gover- nment of a mu. nicipaf councd resolution ap- proving each [will govern. menl projecx. .4 maximum of 3.5% or an agreed amounl on cxh pmv- i“m, s dlccauon may k “M,scd hy lhe province for progmmmc management serv,ccs The .auonzd zcco”nu”g o[- ticer responsible for local govern ment must deter mine the dm’i. sion Lxmvtxn pmvinccd and lcal spheres after consullzv tlOn witi SALGA. F u n d s tO fx transferred m a mumclpalily dtrecdy or to a thslncl councd or province. Mumc,pdit,es [0 lpply [0 (he national ac. co. nung oK!ccr 150 Mm ‘onditmnal mm 10 mu- Iclpdlltcs 2 5s Jndlc.xcd ) Lcxd io.em men “pport ;mn( rO ~rov)d( issisumce 1, nunictpal- Ies and [0 “und mu- ucipal ldJUSIIllWlt pmgmmme ) Swal ‘Ian Mea- ures To prOV1de funding for Ioml ccO- nomtc rc. gcnemllon studies in Iwlhtics alTected by large-scale retrench- ment 18 N(), 217!70 Act No. 16,2000 GOVERNMENT GAZETTE, 9 JUNE 2000 DI\’[SION OF REVENUE ACT, 2000 SCHEDULE 3C Agency and Other Grants on national budget vote Name 01 Grant Purpwe Type Of Grant Total RWO(I Allocation Amount Addttion.1 Conditions [ranspon Bus subsi- vot 33) Lbcs Agcncy fMy- me.nt 1 4 0 9 2 6 9 Eawcrn Cape FPX State Ga.teng KwaZulu- Nmal Mp.malanga Nmihcm cap, Nnrthcm Provmcc Nor~h Wcs! Wcslen! Cape vale, volt 34) water sup- ply a.”d S,mutation Capmal Programme Capttd grant- ,“. k,nd K, rnu - n,clpabucs To pm.,dc the CaPt WI] mfrmmc. turc for hm,c water scrwces where Iccal aulhcmlies c.nendy Iack such capac, ty 609151 Easlcm CaW Free S(MC Gautcng KwaZuh- NaIA MpumArmEa N“rthcm Cape Northern Province Norlb West Wmler” cap R ‘(KNI 46263 7X 239 577235 274499 125746 5 3 8 5 77558 3 3 3 6 2 190982 150463 10945 2 3 5 6 166102 w 191 4 3 7 9

1. Funds may only tx commtucd m “CW pro]cct.s once a (ormal agrecmen! ho.s been reached bmween lhe national accounting olT,ccr for waler affJirs and che munic!pdily regardmE Ihc d]vislon of rcsponsibd!ly for ongoing Iinancld respcmsibihties i“ r.eEard 10 the project concerned. Such agree. mcm musl bc s.bm, tmd to the na- tmnal acco”nt,ng ooicer prior m the 121938 commencement of lhe pro]ecL 50552 2 A maximum of 5% 01 the allocation may k used for national a“d regmnal 3 2 2 5 prOgmmme management SeWICeS.

3. The natmnti accounting olliccr mus[ subm]t a list of all such agrcemenu .“d dkxat,ons per munjc)pahly m the Drrecmr-General on a q“arlcdy ham GOVERNMENT GAZEITE, 9 JUNE 2000 DIVISION OF REVENUE ACT, 2000 No, 21270 19 Act No. 16,2000 SCHEDULE 3C Grants still to be divided between spheres )tal R,fhxI - ,mvinckal J10c9ti0n mount ,’olm 30000( Inaflc.xcd ddidonal Conditions ransfer wchanism ny aflc-catior I provinces ill be a chedule 3A ram 10 O(M 43 52! JnaOmzmed 2 7 4 0 0 0 Jnallcatcd Funds m fK .Oocilcd in concum-nce w,!h the nationtd acco””ting officer for lcal govcmmeru and the DIrec- mr-General to ensure co-ordinauon w!th odwr capac,!y budding and plan. ning grmms. F u n d s may be !ransfemd [o programmed un&r tbe local govcm- ment tinancid management grant oc s“ppor! granl by dtrecrion of [be Di- recmr-General. with the cone.rrencc of the ncuiond accounting OK,cers of Lmd alTa!rs and local govemmcnt. “riding for grams to ?rovinces or ,“nictpalities. Pmgmmmes for capital ndior ,ob-crem!on acuvIIIes 100000 Unallomtm iny 8Hccmio) 2 provinces vdl be a ,chedule 3A ran ( 50000 Jnallwated Name of Grant %ance vote 10) hdra.sLruc- lure grant <Ousl”g V“ll? 15) Prmmcial & Lcd Govemmenl C3paciLy Budd,ng -and iffa,rs volt 20) hnd dcvel- opment ob- ,.C1,VCS ?ublic Works Vote 26) State Ex. pditure :Vow 31) welfare [vol. 35: Commu. nity.ba.sed public works programme (capital grant) Financial and person- nel manage mem sys- uems support Financ,al Mmage- rncnt of Social Se- curity sys- tems rO fun<. mown, 111 n [raslruc - m-c like .oads and ;chool mddmgs ro [und the wdding of :apactly md skdls xmongsl ;xrsonncl To ,mprove [hc strateg,c managc- mem capac- ,uy 0( mu. mclpaftties To promow pOveliy - alleviauon projecLs To improve lhe quallly of financ>al mmage- ment m govern. ment. TO lmpcove Ihe quality 0( financmf mmagc- mcnt m [be swIal secu- rity system and to dimina[e fraud m [he system.