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Table of Contents
Division of Revenue Act, 2010 (Act No. 1 of 2010)
Introduction
Chapter 1 : Interpretation and Objects of Act
1. Interpretation
2. Objects of Act
Chapter 2 : Equitable Share Allocations
3. Equitable division of revenue raised nationally
4. Equitable division of provincial share among provinces
5. Equitable division of local government share among municipalities
6. Shortfalls, excess revenue and additional allocations
Chapter 3 : Conditional Allocations to Provinces and Municipalities
Part 1 : Conditional allocations
7. Conditional allocations to provinces
8. Conditional allocations to municipalities
Part 2 : Duties of accounting officers in respect of Schedule 4, 5, 6, 7 or 8 allocations
9. Duties of transferring national officer in respect of Schedule 4 allocation
10. Duties of transferring national officer
11. Duties of receiving officer in respect of Schedule 4 allocation
12. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation
13. Duties in respect of annual financial statements and
Part 3 : General Matters relating to Schedule 4, 5, 6, 7 or 8 allocations
14. Publication of allocations and frameworks
15. Spending in terms of purpose and subject to conditions
16. Withholding of allocation
17. Stopping of allocation
18. Re-allocation of funds
19. Conversion of Schedule 6 and Schedule 7 allocations
20. Unspent conditional allocations
Chapter 4 : Matters relating to all Allocations
21. Payment schedule
22. Amendment of payment schedule
23. Transfers made in error or fraudulently
24. Allocations not listed in Schedules
25. Authorisation of expenditure
26. Preparations for next financial year and 2012/13 financial year
27. Expenditure prior to commencement of Division of Revenue Act, 2011
Chapter 5 : Duties of Municipalities, Provincial Treasuries and National Treasury
28. Duties of municipalities
29. Duties of provincial treasuries
30. Duties of National Treasury
Chapter 6 : General
31. Allocations by public entities to provinces or municipalities
32. Liability for costs incurred in violation of principles of
33. Unauthorised and irregular expenditure
34. Financial misconduct
35. Delegations and assignments
36. Exemptions
37. Regulations
38. Repeal of laws
39. Short title and commencement
Schedules
Schedule 1
Equitable division of revenue raised nationally
Schedule 2
Determination of each Province's equitable share of
Schedule 3
Determination of each Municipality's equitable share of the local
Schedule 4
Allocations to Provinces to supplement the funding of
Schedule 5
Specific Purpose allocations to Municipalities
Schedule 6
Specific Purpose allocations to Provinces
Schedule 7
Allocations-In-Kind to Municipalities for designated special programmes
Schedule 8
Incentives to Provinces/Municipalities to meet targets with regards to priority Government
Notices
Conditional allocations and explanatory memorandum
Stopping of conditional allocations and explanatory memorandum
municipal financial year
means the financial year of a municipality commencing on 1 July 2010 and ending on 30 June 2011;
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