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2024/25 financial year 2025/26 financial year Act Act No. 5 of 2023 Allocations to municipalities Allocations to municipalities for Allocations to provinces Allocations-in-kind Amendment of payment schedule among municipalities annual financial statements annual reports for 2023/24 Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 commencement Conditional allocations Conditional allocations to municipalities Conditional allocations to provinces Conversion of allocations cooperative governance Delegations and assignments Departures designated special programmes Determination of each municipality's equitable share Determination of each province's equitable share Division of Revenue Act Division of Revenue Act, 2023 during financial year Duties and powers Duties and Powers of Municipalities Duties in respect of Duties of accounting officers Duties of municipalities Duties of receiving officer Duties of transferring officer Equitable division Equitable division of Equitable division of revenue Equitable Share Allocations excess revenue Expenditure in terms of purpose Financial misconduct frameworks functions funded functions funded from General immediate disaster response in respect of increasing equitable share infrastructure conditional allocations intergovernmental relations Interpretation Interpretation and Objects of Act Irregular expenditure Liability for costs incurred local government share local government sphere's share Matters relating to Matters relating to all Allocations municipal budgets National Treasury nationally among New allocations Notice No. 3295 of 2023 Objects of Act of provincial treasuries Part 1 Part 2 Part 3 Part A Part A : Part B Payment requirements Preamble Preparations for provincial budgets provincial share among provinces provincial sphere's share Provincial Treasuries Publication of allocations raised nationally among Reallocation of funds Regulations Repeal of laws and savings revenue raised revenue raised nationally Schedule 1 Schedule 2 Schedule 3 Schedule 4 Schedule 4 allocations Schedule 4 to 7 allocations Schedule 5 Schedule 5 or 6 allocations Schedule 5 or 7 allocations Schedule 6 Schedule 7 Schedule 7 allocations Schedules Short title Shortfalls Specific purpose allocations spheres of government Stopping of allocations subject to conditions supplement the funding of programmes three spheres of government to municipalities to municipalities for to provinces to Provinces and Municipalities to provinces for Transfers before commencement Transfers made in error or fraudently Unspent conditional allocations violation of principles Withholding of allocations