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2024/25 2025/26 financial year 2026/27 financial year Act Act No. 24 of 2024 all allocations Allocations to municipalities Allocations to municipalities to Allocations to provinces Allocations to provinces to supplement Allocations-in-kind Allocations-in-kind to municipalities Amendment of payment schedule among municipalities and frameworks annual financial statements annual reports for as a direct charge against the National Revenue Fund Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Conditional allocations Conditional allocations to municipalities Conditional allocations to provinces Conversion of allocations cooperative governance Delegations and assignments designated special programmes Determination of each municipality's equitable share Determination of each province's equitable share Division of Revenue Act for Division of Revenue Act, 2024 Duties and powers of Duties and Powers of Municipalities Duties in respect of Duties of municipalities Duties of receiving officer Duties of transferring officer Eqitable division of Equitable division of Equitable division of revenue Equitable Share Allocations excess revenue Expenditure in terms of Financial misconduct for designated special programmes for immediate disaster response functions funded from municipal budgets functions funded from provincial budgets 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 Matters relating to National Treasury New allocations during financial year Notice No. 4921 of 2024 Objects of Act of revenue raised nationally of the government sphere's share Part 1 Part 2 Part 3 Part A Part B Payment requirements Preamble Preparations for 2025/26 financial year provincial share among provinces provincial sphere's share of revenue provincial treasuries Publication of allocations purpose and subject to conditions raised nationally raised nationally among raised nationally among the Reallocation of funds Regulations Repeal of laws and savings 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 and commencement Shortfalls Specific purpose allocations to municipalities Specific purpose allocations to provinces spheres of government Stopping of allocations supplement the funding of programmes the funding of programmes three spheres of government to provinces to Provinces and Municipalities to provinces for Transfers before commencement of Transfers made in error or fraudently Unspent conditional allocations violation of principles of Withholding of allocations