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Water Sector Policy Database (WSPD)

Policy Detail Information
Policy Name: Division of Revenue Act 2010/11

Open Policy Document Open Policy Document
This document has been opened: 1 098 times to date.
Date Of Release: 01 Apr 2010
Date Of Expected Review: 01 Mar 2011
Date Last Updated: 15 Sep 2010
Policy Type: Existing legislation
Policy Level: National
Department: Department for Public Service and Administration
Contact Name: Switchboard
Phone Number: 012 336 1000
Fax Number: 012 326 7802
Directorate: Water and Environmental affairs: WC/DM
Contact Name: Khumbuzile Moyo
Phone Number: 0123368293
Fax Number:
Topics covered:
Legislations Impacting on WS/WR
Policy Precis:

To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2005/2006 financial year; and to provide for matters connected therewith

Section Summary

  Section Number Section Heading Section Description
1 INTERPRETATION AND OBJECTS Interpretation; Objects of Act
2 EQUITABLE SHARE ALLOCATION Equitable division of revenue raised nationally amongst spheres of government; Equitable division of provincial share amongst provinces; Equitable share for local government; Shortfalls and excess revenue
3 OTHER ALLOCATIONS TO PROVINCE AND MUNICIPALITIES Other allocations to provinces and municipalities; Other allocations to municipalities; Other allocations to public entitities for the provision of municipal service or function; Allocations by public entities to municipalities; Allocations not listed in Schedules
4 DUTIES OF ACCOUNTING OFFICERS AND TREASURIES Duties of transferring national officers; Duties of receiving officers; Duties of transferring provincial officers; cooperative governance provisions
5 DUTIES OF NATIONAL TREASURY, POWERS OF AUDITOR-GENERAL AND MATTERS RELATING TO INTERNAL AUDIT UNITS Duties of treasury; powers of Auditor-General; matters relating to internal audit units
6 GENERAL PROVISIONS Spending in terms of purpose and subject to conditions; Amendment of payment schedule; Withholding of allocation; Stopping of allocation; Re-allocation after stopping of allocation; Non-committed Schedule 5 or 6 allocation; Preparations for next budget year; Unauthorised and irregular expenditure; Financial misconduct; Transfers to low capacity municipalities; Transfers made in error; Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations; Delegations and assignments; Exemptions; Regulations; Repeal of laws; Short title and commencement
SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of Government
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)
SCHEDULE 3 Determination of each municipality's share of the local government's sphere's share of revenue raised nationally
SCHEDULE 4 General or nationally assigned allocations to Province and Lcoal Government
SCHEDULE 5 Specific Purpose Allocations to Provinces
SCHEDULE 6 Recurrent Grants to Local Government
SCHEDULE 7 Allocations in Kind; Indirect Grants to Local Government

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