means, in relation to-
| (a) | a Schedule 4, 5, 6 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; or |
| (b) | a Schedule 4, 5, 6 or 7 allocation transferred or provided in kind to a municipality, the accounting officer of the municipality; |