REPUBLIC OF SOUTH AFRICA

DIVISION OF REVENUE BILL

(As introduced in the National Assembly (proposed section 76); explanatory summary of Bill and
prior notice of its introduction published in Government Gazette No. 50099 of 8 February 2024)
(The English text is the offıcial text of the Bill)

(MINISTER OF FINANCE)

[B 4—2024] ISBN 978-1-4850-0964-1

No. of copies printed ....................................... 150

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BILL
To provide for the equitable division of revenue raised nationally among the
national, provincial and local spheres of government for the 2024/25 financial year;
the determination of each province’s equitable share; allocations to provinces, local
government and municipalities from national government’s equitable share; the
responsibilities of all three spheres pursuant to such division and allocations; and
to provide for matters connected therewith.

PREAMBLE

WHEREAS section 214(1) of the Constitution requires an Act of Parliament to provide

for—
(a) the equitable division of revenue raised nationally among the national,
provincial and local spheres of government;
(b) the determination of each province’s equitable share of the provincial share of
that revenue; and
(c) any other allocations to provinces, local government or municipalities from
the national government’s share of that revenue, and any conditions on which
those allocations may be made; and

WHEREAS section 7(1) of the Money Bills and Related Matters Act, 2009 (Act No. 9
of 2009), requires the introduction of the Division of Revenue Bill at the same time as
the Appropriation Bill is introduced,

B E IT THEREFORE enacted by the Parliament of the Republic of South Africa,

as follows:—

ARRANGEMENT OF SECTIONS
Sections

CHAPTER 1 5
INTERPRETATION AND OBJECTS OF ACT

1. Interpretation
2. Objects of Act

CHAPTER 2
EQUITABLE SHARE ALLOCATIONS 10

3. Equitable division of revenue raised nationally among spheres of government

4. Equitable division of provincial share among provinces
5. Equitable division of local government share among municipalities
6. Shortfalls, excess revenue and increasing equitable share
 3

CHAPTER 3
CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES

Part 1
Conditional allocations
7. Conditional allocations to provinces 5
8. Conditional allocations to municipalities

Part 2
Duties of accounting officers in respect of Schedule 4 to 7 allocations
9. Duties of transferring officer in respect of Schedule 4 allocations
10. Duties of transferring officer in respect of Schedule 5 or 6 allocations 10
11. Duties of receiving officer in respect of Schedule 4 allocations
12. Duties of receiving officer in respect of Schedule 5 or 7 allocations
13. Duties of receiving officer in respect of infrastructure conditional allocations to
provinces
14. Duties in respect of annual financial statements and annual reports for 2024/25 15

Part 3
Matters relating to Schedule 4 to 7 allocations
15. Publication of allocations and frameworks
16. Expenditure in terms of purpose and subject to conditions
17. Withholding of allocations 20
18. Stopping of allocations
19. Reallocation of funds
20. Conversion of allocations
21. Unspent conditional allocations

CHAPTER 4 25
MATTERS RELATING TO ALL ALLOCATIONS

22. Payment requirements

23. Amendment of payment schedule
24. Transfers made in error or fraudulently
25. New allocations during financial year and Schedule 7 allocations 30
26. Preparations for 2025/26 financial year and 2026/27 financial year
27. Transfers before commencement of Division of Revenue Act for 2025/26
financial year

CHAPTER 5
DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES 35
AND NATIONAL TREASURY

28. Duties of municipalities

29. Duties and powers of provincial treasuries
30. Duties and powers of National Treasury

CHAPTER 6 40
GENERAL

31. Liability for costs incurred in violation of principles of co-operative

governance and intergovernmental relations
32. Irregular expenditure
33. Financial misconduct 45
34. Delegations and assignments
35. Departures
36. Regulations
37. Repeal of laws and savings
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38. Short title and commencement

SCHEDULE 1
Equitable division of revenue raised nationally among the three spheres of
government

SCHEDULE 2 5
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 equitable share of the local government
sphere’s share of revenue raised nationally 10

SCHEDULE 4

Part A
Allocations to provinces to supplement the funding of programmes or functions
funded from provincial budgets

Part B 15
Allocations to municipalities to supplement the funding of programmes or functions
funded from municipal budgets

SCHEDULE 5

Part A
Specific purpose allocations to provinces 20

Part B
Specific purpose allocations to municipalities

SCHEDULE 6

Part A
Allocations-in-kind to provinces for designated special programmes 25

Part B
Allocations-in-kind to municipalities for designated special programmes

SCHEDULE 7

Part A
Allocations to provinces for immediate disaster response 30

Part B
Allocations to municipalities for immediate disaster response
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CHAPTER 1
INTERPRETATION AND OBJECTS OF ACT

Interpretation

1. (1) In this Act, unless the context indicates otherwise, any word or expression to
which a meaning has been assigned in the Public Finance Management Act or the 5
Municipal Finance Management Act has the meaning assigned to it in the Act in
question, and—
‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the
Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes,
read with Part 3 of the National Housing Code, 2009 (Financial Interventions: 10
Accreditation of Municipalities);
‘‘allocation’’ means the equitable share allocation to the national sphere of government
in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional
allocation;
‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged 15
in section 155(1) of the Constitution;
‘‘classified disaster’’ means a disaster classified as a national, provincial or local state
of disaster in terms of section 23 of the Disaster Management Act, 2002 (Act No. 57 of
2002);
‘‘conditional allocation’’ means an allocation to a province or municipality from the 20
national government’s share of revenue raised nationally, envisaged in section 214(1)(c)
of the Constitution, as set out in Schedule 4, 5, 6 or 7;
‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996;
‘‘corporation for public deposits account’’ means a bank account of the Provincial
Revenue Fund held with the Corporation for Public Deposits, established by section 2 of 25
the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984);
‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred
to in Part A of Schedule 4;
‘‘financial year’’ means, in relation to—
(a) a national or provincial department, the year ending 31 March; or 30
(b) a municipality, the year ending 30 June;
‘‘framework’’ means the conditions and other information in respect of a conditional
allocation published in terms of section 15 or 25;
‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant
referred to in Part A of Schedule 5; 35
‘‘Human Settlements Development Grant’’ means the Human Settlements Develop-
ment Grant referred to in Part A of Schedule 5;
‘‘legislation’’ means national legislation or provincial legislation as defined in section
239 of the Constitution;
‘‘level one accreditation’’ means accreditation to render beneficiary management, 40
subsidy budget planning and allocation, and priority programme management and
administration, of national housing programmes;
‘‘level two accreditation’’ means accreditation to render full programme management
and administration of all housing instruments and national housing programmes in
addition to the responsibilities under a level one accreditation; 45
‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology
Grant referred to in Part A of Schedule 5;
‘‘medium term expenditure framework’’ means a budgeting framework applied by
the National Treasury which—
(a) translates government policies and plans into a multi-year spending plan; and 50
(b) promotes transparency, accountability and effective public financial manage-
ment;
‘‘Municipal Finance Management Act’’ means the Local Government: Municipal
Finance Management Act, 2003 (Act No. 56 of 2003);
‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 55
1998 (Act No. 117 of 1998);
‘‘Municipal Systems Act’’ means the Local Government: Municipal Systems Act, 2000
(Act No. 32 of 2000);
‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood
Development Partnership Grant referred to in Part B of Schedule 5 or Part B of 60
Schedule 6;
 6

‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution;
‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation
or the transfer of an allocation in excess of the applicable amount in a payment schedule;
‘‘payment schedule’’ means a schedule which sets out—
(a) the amount of each transfer of a provincial equitable share or a conditional 5
allocation for a province or municipality to be transferred in terms of this Act;
(b) the date on which each transfer must be paid; and
(c) to whom, and to which bank account, each transfer must be paid;
‘‘prescribe’’ means prescribe by regulation in terms of section 36;
‘‘primary bank account’’, in relation to— 10
(a) a province, means a bank account of the Provincial Revenue Fund, envisaged
in section 21(2) of the Public Finance Management Act and which the
accounting officer of the provincial treasury has certified to the National
Treasury; or
(b) a municipality, means the bank account of the municipality as determined in 15
terms of section 8 of the Municipal Finance Management Act;
‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Maintenance
Grant referred to in Part A of Schedule 4;
‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999
(Act No. 1 of 1999); 20
‘‘Public Transport Network Grant’’ means the Public Transport Network Grant
referred to in Part B of Schedule 5;
‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant
referred to in Part A of Schedule 4;
‘‘quarter’’ means, in relation to— 25
(a) a national or provincial department, the period from—
(i) 1 April to 30 June;
(ii) 1 July to 30 September;
(iii) 1 October to 31 December; or
(iv) 1 January to 31 March; or 30
(b) a municipality, the period from—
(i) 1 July to 30 September;
(ii) 1 October to 31 December;
(iii) 1 January to 31 March; or
(iv) 1 April to 30 June; 35
‘‘receiving officer’’ means, in relation to—
(a) a Schedule 4, 5 or 7 allocation transferred to a province, the accounting officer
of the provincial department which receives that allocation or a portion
thereof for expenditure through an appropriation from its Provincial Revenue
Fund; or 40
(b) a Schedule 4, 5 or 7 allocation transferred to a municipality, the accounting
officer of the municipality;
‘‘receiving provincial department’’, in relation to a Schedule 4, 5 or 7 allocation
transferred to a province means the provincial department which receives that allocation
or a portion thereof for expenditure through an appropriation from its Provincial 45
Revenue Fund;
‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs
Grant referred to in Part A of Schedule 6;
‘‘this Act’’ includes any framework or allocation published, or any regulation made, in
terms of this Act; 50
‘‘transferring officer’’ means the accounting officer of a national department that
transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a
Schedule 6 allocation on behalf of a province or municipality;
‘‘Urban Settlements Development Grant’’ means the Urban Settlements Develop-
ment Grant referred to in Part B of Schedule 4; and 55
‘‘working day’’ means any day, except a Saturday, a Sunday or a public holiday as
defined in the Public Holidays Act, 1994 (Act No. 36 of 1994).
(2) Any agreement, approval, certification, decision, determination, instruction,
notification, notice or request in terms of this Act must be in writing.
 7

Objects of Act

2. The objects of this Act are—

(a) as required by section 214(1) of the Constitution, to provide for—
(i) the equitable division of revenue raised nationally among the three
spheres of government; 5
(ii) the determination of each province’s equitable share of the provincial
share of that revenue; and
(iii) other allocations to provinces, local government or municipalities from
the national government’s share of that revenue and conditions on which
those allocations are made; 10
(b) to promote predictability and certainty in respect of all allocations to
provinces and municipalities, in order that provinces and municipalities may
plan their budgets over a multi-year period and thereby promote better
coordination between policy, planning and budgeting; and
(c) to promote transparency and accountability in the resource allocation process, 15
by ensuring that all allocations, except Schedule 6 allocations, are reflected on
the budgets of provinces and municipalities and the expenditure of conditional
allocations is reported on by the receiving provincial departments and
municipalities.

CHAPTER 2 20
EQUITABLE SHARE ALLOCATIONS

Equitable division of revenue raised nationally among spheres of government

3. (1) Revenue raised nationally in respect of the 2024/25 financial year must be
divided among the national, provincial and local spheres of government as set out in
Column A of Schedule 1. 25
(2) The envisaged division among the national, provincial and local spheres of
government of revenue anticipated to be raised nationally in respect of the 2025/26
financial year and the 2026/27 financial year, and which is subject to the Division of
Revenue Acts for those financial years, is set out in Column B of Schedule 1.

Equitable division of provincial share among provinces 30

4. (1) Each province’s equitable share of the provincial share of revenue raised
nationally in respect of the 2024/25 financial year is set out in Column A of Schedule 2.
(2) The envisaged equitable share for each province from the provincial share of
revenue anticipated to be raised nationally in respect of the 2025/26 financial year and
the 2026/27 financial year, and which is subject to the Division of Revenue Acts for 35
those financial years, is set out in Column B of Schedule 2.
(3) The National Treasury must transfer each province’s equitable share referred to in
subsection (1) to the corporation for public deposits account of the province in
accordance with the payment schedule determined in terms of section 22.

Equitable division of local government share among municipalities 40

5. (1) Each municipality’s equitable share of local government’s share of revenue

raised nationally in respect of the 2024/25 financial year is set out in Column A of
Schedule 3.
(2) The envisaged equitable share for each municipality from local government’s
share of revenue anticipated to be raised nationally in respect of the 2025/26 financial 45
year and the 2026/27 financial year, and which is subject to the Division of Revenue
Acts for those financial years, is set out in Column B of Schedule 3.
(3) The national department responsible for local government must, unless otherwise
determined by the National Treasury, transfer a municipality’s equitable share referred
to in subsection (1) to the primary bank account of the municipality in three transfers on 50
3 July 2024, 4 December 2024 and 12 March 2025, in the amounts determined in terms
of section 22(2).
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Shortfalls, excess revenue and increasing equitable share

6. (1) If the actual revenue raised nationally in respect of the 2024/25 financial year
falls short of the anticipated revenue set out in Column A of Schedule 1, the national
government bears the shortfall.
(2) If the actual revenue raised nationally in respect of the 2024/25 financial year 5
exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues
to the national government, and may be used to reduce borrowing or pay debt as part of
its share of revenue raised nationally.
(3) Further allocations may be made from the excess revenue envisaged in
subsection (2), in accordance with the applicable legislation envisaged in section 12 of 10
the Money Bills and Related Matters Act, 2009 (Act No. 9 of 2009), to—
(a) national departments;
(b) provinces; or
(c) municipalities.
(4) (a) If any expenditure from contingencies is approved in terms of the 15
Appropriation Act, 2024, to increase the equitable share of provinces or municipalities,
the National Treasury must increase the equitable share per province or per municipality
by notice in the Gazette.
(b) The increase referred to in paragraph (a) takes effect on the date of publication in
the Gazette. 20
(c) Section 22 of this Act applies with the necessary changes in relation to the increase
referred to in paragraph (a).

CHAPTER 3
CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES

Part 1 25
Conditional allocations

Conditional allocations to provinces

7. (1) Conditional allocations to provinces for the 2024/25 financial year from the
national government’s share of revenue raised nationally are set out in—
(a) Part A of Schedule 4, specifying allocations to provinces to supplement the 30
funding of programmes or functions funded from provincial budgets;
(b) Part A of Schedule 5, specifying specific-purpose allocations to provinces;
(c) Part A of Schedule 6, specifying allocations-in-kind to provinces for
designated special programmes; and
(d) Part A of Schedule 7, specifying funds that are not allocated to specific 35
provinces, which may be released to provinces to fund an immediate response
to a classified disaster.
(2) An envisaged division of conditional allocations to provinces from the national
government’s share of revenue anticipated to be raised nationally for the 2025/26
financial year and the 2026/27 financial year, which is subject to the annual Division of 40
Revenue Acts for those years, is set out in Column B of the Schedules referred to in
subsection (1).
(3) (a) A Member of the Executive Council responsible for finance in a province may
pledge a conditional allocation or an envisaged conditional allocation, or a portion
thereof, as security for any borrowing in terms of the Borrowing Powers of Provincial 45
Governments Act, 1996 (Act No. 48 of 1996), in accordance with this subsection.
(b) If a Member of the Executive Council responsible for finance in a province intends
to pledge as envisaged in paragraph (a), he or she must—
(i) consult the relevant transferring officer; and
(ii) obtain the approval of the Loan Co-ordinating Committee, referred to in section 50
2 of the Borrowing Powers of Provincial Governments Act, 1996.
(c) The pledging envisaged in paragraph (a) must comply with any conditions
imposed by the Loan Co-ordinating Committee.
(d) The relevant receiving officer must submit financial and non-financial reports, in
the format and on the dates determined by the National Treasury, for any project pledged 55
to be partially or fully funded by using a conditional allocation or an envisaged
conditional allocation, or a portion thereof, as security as envisaged in paragraph (a).
 9

(4) (a) If any expenditure from contingencies is approved in terms of the

Appropriation Act, 2024, to increase any conditional allocation to provinces, the
National Treasury must increase the allocation per province by notice in the Gazette.
(b) The increase referred to in paragraph (a) takes effect on the date of publication in
the Gazette. 5
(c) If a conditional allocation in Part A of Schedule 5 or 6 is increased in terms of
paragraph (a), the National Treasury must amend the notice published in terms of
section 15 by notice in the Gazette.
(d) Section 23 of this Act applies with the necessary changes in relation to the increase
referred to in paragraph (a). 10

Conditional allocations to municipalities

8. (1) Conditional allocations to municipalities in respect of the 2024/25 financial year

from the national government’s share of revenue raised nationally are set out in—
(a) Part B of Schedule 4, specifying allocations to municipalities to supplement
the funding of functions funded from municipal budgets; 15
(b) Part B of Schedule 5, specifying specific-purpose allocations to municipali-
ties;
(c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for
designated special programmes; and
(d) Part B of Schedule 7, specifying funds that are not allocated to specific 20
municipalities that may be released to municipalities to fund an immediate
response to a classified disaster.
(2) An envisaged division of conditional allocations to municipalities from the
national government’s share of revenue anticipated to be raised nationally for the
2025/26 financial year and the 2026/27 financial year, which is subject to the annual 25
Division of Revenue Acts for those years, is set out in Column B of the Schedules
referred to in subsection (1).
(3) (a) A municipality that intends to pledge a conditional allocation, or a portion
thereof, as security for any obligations in terms of section 48 of the Municipal Finance
Management Act, must, in addition to notifying the National Treasury in terms of 30
section 46(3) of that Act, notify the transferring officer and the relevant provincial
treasury of that intention and provide the transferring officer and National Treasury at
least 21 days to comment before seeking the approval of the municipal council.
(b) A municipality must submit financial and non-financial reports, in the format and
on the dates determined by the National Treasury, for any project pledged to be partially 35
or fully funded by using a conditional allocation, or a portion thereof, as security as
envisaged in paragraph (a).
(4) (a) If any expenditure from contingencies is approved in terms of the
Appropriation Act, 2024, to increase any conditional allocation to municipalities, the
National Treasury must increase the allocation per municipality by notice in the Gazette. 40
(b) The increase referred to in paragraph (a) takes effect on the date of publication in
the Gazette.
(c) If a conditional allocation in Part B of Schedule 5 or 6 is increased in terms of
paragraph (a), the National Treasury must amend the notice published in terms of
section 15 by notice in the Gazette. 45
(d) Section 23 of this Act applies with the necessary changes in relation to the increase
referred to in paragraph (a).

Part 2
Duties of accounting officers in respect of Schedule 4 to 7 allocations

9. (1) The transferring officer of a Schedule 4 allocation must— 50

(a) ensure that transfers to all provinces and municipalities are—
(i) deposited only into the primary bank account of the relevant province or
municipality; and
(ii) made in accordance with the payment schedule determined in terms of
section 22, unless allocations are withheld or stopped in terms of section 55
17 or 18;
(b) monitor information on financial and non-financial performance of
programmes partially or fully funded by an allocation in Part A of Schedule 4,
in accordance with subsection (2) and the applicable framework;
 10

(c) monitor information on financial and non-financial performance of the Urban

Settlements Development Grant against the capital budget and the service
delivery and budget implementation plan;
(d) comply with the applicable framework;
(e) submit a quarterly financial and non-financial performance report within 45 5
days after the end of each quarter to the National Treasury in terms of the
applicable framework; and
(f) evaluate the performance of programmes funded or partially funded by the
allocation and submit such evaluations to the National Treasury within four
months after the end of the 2024/25 financial year applicable to a provincial 10
department or a municipality, as the case may be.
(2) Any monitoring programme or system that is used to monitor information on
financial and non-financial performance of a programme partially or fully funded by a
Schedule 4 allocation must—
(a) be approved by the National Treasury; 15
(b) not impose any excessive administrative responsibility on receiving officers
beyond the provision of standard management and budget information;
(c) be compatible and integrated with and not duplicate other relevant national,
provincial and local systems; and
(d) support compliance with section 11(2). 20
(3) A framework may impose a duty on the accounting officer of a national or
provincial department, other than the transferring officer or receiving officer, which
contributes to achieving the purpose of the allocation, and the accounting officer must
comply with the duty.

Duties of transferring officer in respect of Schedule 5 or 6 allocations 25

10. (1) The transferring officer of a Schedule 5 or 6 allocation must—

(a) monitor financial and non-financial performance information on programmes
funded by the allocation;
(b) not later than 14 days after this Act takes effect, certify to the National
Treasury that— 30
(i) any monitoring or system that is used, is compatible and integrated with
and does not duplicate other relevant national, provincial and local
systems; and
(ii) any plans required in terms of the framework of a Schedule 5 allocation
regarding the use of the allocation by— 35
(aa) a province, have been approved before the start of the financial year;
or
(bb) a municipality, shall be approved before the start of the financial
year;
(c) in respect of Schedule 5 allocations— 40
(i) transfer funds only after receipt of all information required to be
submitted by the receiving officer in terms of this Act and after
submission of all relevant information to the National Treasury;
(ii) transfer funds in accordance with the payment schedule determined in
terms of section 22, unless allocations are withheld or stopped in terms of 45
section 17 or 18; and
(iii) deposit funds only into the primary bank account of the relevant province
or municipality; and
(d) comply with the applicable framework.
(2) The transferring officer must submit all relevant information and documentation 50
referred to in subsection (1)(b) to the National Treasury within 14 days after this Act
takes effect.
(3) A transferring officer, who has not complied with subsection (1), must transfer the
allocation in the manner instructed by the National Treasury, which instruction may
include transferring the allocation as an unconditional allocation. 55
(4) Before making the first transfer of any allocation in terms of subsection (1)(c), the
transferring officer must ensure that the banking details of the relevant province or
municipality are as contained in the notice issued by the National Treasury in terms of
section 30(1).
 11

(5) (a) The transferring officer of a Schedule 5 or 6 allocation must, as part of the
reporting envisaged in section 40(4)(c) of the Public Finance Management Act, but
subject to paragraph (b), submit information, in the format determined by the National
Treasury, for the month in question, and for the 2024/25 financial year up to the end of
that month, on— 5
(i) the amount of funds transferred to a province or municipality;
(ii) the amount of funds for any province or municipality withheld or stopped in
terms of section 17 or 18, the reasons for the withholding or stopping and the
steps taken by the transferring officer and the receiving officer to deal with the
matters or causes that necessitated the withholding or stopping of the payment; 10
(iii) the actual expenditure incurred by the province or municipality in respect of a
Schedule 5 allocation;
(iv) the actual expenditure incurred by the transferring officer in respect of a
Schedule 6 allocation;
(v) any matter or information that may be required by the applicable framework for 15
the particular allocation; and
(vi) such other matters as the National Treasury may determine.
(b) For purposes of the application of paragraph (a) to Part B of Schedule 5, the period
of 15 days envisaged in section 40(4)(c) of the Public Finance Management Act must be
construed to mean a period of 20 days. 20
(6) A transferring officer must submit to the National Treasury—
(a) a monthly provincial report on infrastructure expenditure partially or fully
funded by the Health Facility Revitalisation Grant, National Health Insurance
Indirect Grant, School Infrastructure Backlogs Grant or Maths, Science and
Technology Grant, within 22 days after the end of each month, in the format 25
determined by the National Treasury; and
(b) a quarterly performance report on all programmes partially or fully funded by
a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in
accordance with the applicable framework.
(7) The transferring officer must evaluate the performance of all programmes partially 30
or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the
National Treasury within four months after the end of the 2024/25 financial year
applicable to a provincial department or a municipality, as the case may be.
(8) The transferring officer of the Human Settlements Development Grant may only
transfer the Grant to a province after the relevant receiving officer has complied with 35
section 12(6)(a) and (b).
(9) A framework may impose a duty on the accounting officer of a national or
provincial department, other than the transferring officer or receiving officer, which
contributes to achieving the purpose of the allocation and the accounting officer must
comply with the duty. 40

Duties of receiving officer in respect of Schedule 4 allocations

11. (1) The receiving officer of a Schedule 4 allocation is responsible for—

(a) complying with the applicable framework; and
(b) the manner in which the allocation received from a transferring officer is
allocated and spent. 45
(2) The receiving officer of a municipality must—
(a) ensure and certify to the National Treasury that the municipality—
(i) indicates each programme partially or fully funded by a Schedule 4
allocation in its annual budget and that the allocation is specifically and
exclusively appropriated in that budget for utilisation only according to 50
the purpose of the allocation; and
(ii) makes public, in terms of section 21A of the Municipal Systems Act, the
conditions and other information in respect of the allocation, to facilitate
performance measurement and the use of required inputs and outputs;
(b) when submitting the municipality’s statements in terms of section 71 of the 55
Municipal Finance Management Act for September 2024, December 2024,
March 2025 and June 2025, report to the transferring officer, the relevant
provincial treasury and the National Treasury—
(i) in respect of the Urban Settlements Development Grant, on financial
performance against its capital budget and the measures defined in its 60
service delivery and budget implementation plan; and
 12

(ii) in respect of any other Schedule 4 allocation, on financial performance of

programmes partially or fully funded by the allocation; and
(c) within 30 days after the end of each quarter, report to the transferring officer
and the National Treasury—
(i) in respect of the Urban Settlements Development Grant, on non-financial 5
performance for that quarter against the measures defined in its service
delivery and budget implementation plan; and
(ii) in respect of any other Schedule 4 allocation, on non-financial
performance of programmes partially or fully funded by the allocation.
(3) The National Treasury must make the report submitted to it in terms of 10
subsection (2)(b) or (c) available to the transferring officer of the Urban Settlements
Development Grant, Public Transport Network Grant and Integrated National Electri-
fication Programme Grant and the accounting officer of any other national department
having responsibilities relating to the applicable allocation.
(4) The receiving officer of a provincial department must submit to the relevant 15
provincial treasury and the transferring officer—
(a) as part of the report required in section 40(4)(c) of the Public Finance
Management Act, reports on financial and non-financial performance of
programmes partially or fully funded by a Schedule 4 allocation;
(b) a quarterly non-financial performance report of programmes partially or fully 20
funded by a Schedule 4 allocation within 30 days after the end of each quarter;
and
(c) a monthly provincial report on infrastructure programmes partially or fully
funded by a Schedule 4 allocation within 15 days after the end of each month,
in the format determined by the National Treasury. 25
(5) The receiving officer must report on programmes partially or fully funded by a
Schedule 4 allocation against the applicable framework in its annual financial statements
and annual report.
(6) The receiving officer must evaluate the financial and non-financial performance of
the provincial department or municipality, as the case may be, in respect of programmes 30
partially or fully funded by a Schedule 4 allocation and submit such evaluation to the
transferring officer and the relevant provincial treasury within two months—
(a) in respect of a provincial department, after the end of the 2024/25 financial
year of the provincial department; and
(b) in respect of a municipality, after the end of the 2024/25 financial year of the 35
municipality.

Duties of receiving officer in respect of Schedule 5 or 7 allocations

12. (1) The receiving officer of a Schedule 5 or 7 allocation must comply with the
applicable framework.
(2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation 40
transferred to—
(a) a province, as part of the report required within 15 days of the end of each
month in terms of section 40(4)(c) of the Public Finance Management Act,
report on the matters referred to in subsection (3) and submit a copy of that
report to the relevant provincial treasury and the transferring officer; 45
(b) a municipality, as part of the report required no later than 10 working days
after the end of each month in terms of section 71 of the Municipal Finance
Management Act, report on the matters referred to in subsection (4) and
submit a copy of that report to the relevant provincial treasury, the National
Treasury and the relevant transferring officer; and 50
(c) a province or municipality, submit a quarterly non-financial performance
report within 30 days after the end of each quarter.
(3) A report for a province in terms of subsection (2)(a) must set out for the month in
question and for the 2024/25 financial year up to the end of the month—
(a) the amount received by the province; 55
(b) the amount of funds withheld or stopped in terms of section 17 or 18, the
reason for the stopping or withholding and any remedial action taken;
(c) the actual expenditure by the province in respect of Schedules 5 and 7
allocations;
 13

(d) the amount transferred to any national or provincial public entity to implement
a programme funded by a Schedule 5 allocation on behalf of a province or to
assist the province in implementing the programme;
(e) the available figures regarding the expenditure by a public entity referred to in
paragraph (d); 5
(f) the extent of compliance with this Act and with the conditions of the allocation
provided for in its framework, based on the available information at the time
of reporting;
(g) an explanation of any material difficulties experienced by the province
regarding an allocation which has been received and a summary of the steps 10
taken to deal with such difficulties;
(h) any matter or information that may be determined in the framework for the
allocation; and
(i) such other matters and information as the National Treasury may determine.
(4) A report for a municipality in terms of subsection (2)(b) must set out for the month 15
in question and for the 2024/25 financial year up to the end of the month—
(a) the amount received by the municipality;
(b) the amount of funds withheld or stopped in terms of section 17 or 18, the
reason for the stopping or withholding and any remedial action taken;
(c) the extent of compliance with this Act and with the conditions of the allocation 20
or part of the allocation provided for in its framework;
(d) an explanation of any material difficulties experienced by the municipality
regarding an allocation which has been received and a summary of the steps
taken to deal with such difficulties;
(e) any matter or information that may be determined in the framework for the 25
allocation; and
(f) such other matters and information as the National Treasury may determine.
(5) The receiving officer must evaluate the financial and non-financial performance of
the provincial department or municipality, as the case may be, in respect of programmes
partially or fully funded by a Schedule 5 allocation and submit such evaluation to the 30
transferring officer and the relevant provincial treasury within two months after the end
of the 2024/25 financial year applicable to a provincial department or a municipality, as
the case may be.
(6) (a) The receiving officer of the Human Settlements Development Grant and the
Informal Settlements Upgrading Partnership Grant: Provinces must, in consultation 35
with the transferring officer and after consultation with each affected municipality,
publish in the Gazette, within 14 working days after this Act takes effect, the planned
expenditure from the Human Settlements Development Grant and Informal Settlements
Upgrading Partnership Grant: Provinces, for the 2024/25 financial year, the 2025/26
financial year and the 2026/27 financial year per municipality with level one or level two 40
accreditation.
(b) The planned expenditure must—
(i) indicate the expenditure to be undertaken directly by the province and transfers
to each municipality; and
(ii) include a payment schedule for transfers to each municipality in the 2024/25 45
financial year.
(c) The receiving officer of the Human Settlements Development Grant and the
Informal Settlements Upgrading Partnership Grant: Provinces may, by notice in the
Gazette, after taking into account the performance of the municipality and after
consultation with the affected municipality and in consultation with the transferring 50
officer, amend the planned expenditure for that municipality published in terms of
paragraph (a).

Duties of receiving officer in respect of infrastructure conditional allocations to

provinces

13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility 55
Revitalisation Grant, Human Settlements Development Grant, Provincial Roads
Maintenance Grant and any other conditional allocation partially or fully funding
infrastructure must—
(a) submit to the relevant provincial treasury a list of all infrastructure projects
partially or fully funded by the relevant Grant over the medium-term 60
expenditure framework for tabling as part of the estimates of provincial
 14

expenditure in the provincial legislature in the format determined by the

National Treasury;
(b) within seven days after the tabling in the legislature, submit the list to the
transferring officer and the National Treasury;
(c) after consultation with the relevant provincial treasury and the transferring 5
officer, submit any amendments to the infrastructure project list, together with
reasons for the amendments, to the provincial treasury for tabling with the
adjusted estimates of provincial expenditure;
(d) within seven days after the tabling in the legislature, submit the amended list
to the transferring officer and the National Treasury; 10
(e) report, in the format and on the date determined by the National Treasury, to
the transferring officer, the relevant provincial treasury and the National
Treasury, on all infrastructure expenditure partially or fully funded by the
relevant Grant;
(f) within 15 days after the end of each month, in the format determined by the 15
National Treasury, submit to the relevant provincial treasury and transferring
officer, a draft report on infrastructure programmes partially or fully funded
from those Grants;
(g) within 22 days after the end of each month, submit to the transferring officer,
the relevant provincial treasury and the National Treasury, a final report on 20
infrastructure programmes partially or fully funded from those Grants; and
(h) within two months after the end of the 2024/25 financial year—
(i) based on the infrastructure budget of the province, evaluate the financial
and non-financial performance of the province in respect of programmes
partially or fully funded by the Grant; and 25
(ii) submit the evaluation to the transferring officer, the relevant provincial
treasury and the National Treasury.
(2) The receiving officer of the Education Infrastructure Grant or Health Facility
Revitalisation Grant must—
(a) within 22 days after the end of each quarter, submit to the transferring officer, 30
the relevant provincial treasury and the National Treasury, a report on the
filling of posts on the approved establishment for the infrastructure unit of the
affected provincial department; and
(b) ensure that projects comply with infrastructure delivery management best
practice standards and guidelines, as identified and approved by the National 35
Treasury.

Duties in respect of annual financial statements and annual reports for 2024/25

14. (1) The 2024/25 financial statements of a national department responsible for
transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of
any other legislation— 40
(a) indicate the total amount of that allocation transferred to a province or
municipality;
(b) indicate any transfer withheld or stopped in terms of section 17 or 18 in
respect of each province or municipality and the reason for the withholding or
stopping; 45
(c) indicate any transfer not made in accordance with the payment schedule or
amended payment schedule, unless withheld or stopped in terms of section 17
or 18, and the reason for the non-compliance;
(d) indicate any reallocations by the National Treasury in terms of section 19;
(e) certify that all transfers to a province or municipality were deposited into the 50
primary bank account of a province or municipality; and
(f) indicate the funds, if any, used for the administration of the allocation by the
receiving officer.
(2) The 2024/25 annual report of a national department responsible for transferring an
allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other 55
legislation, indicate—
(a) the reasons for the withholding or stopping of all transfers to a province or
municipality in terms of section 17 or 18;
(b) the systems used to monitor compliance with this Act by provinces or
municipalities; 60
(c) the extent that the allocation achieved its objectives and outputs; and
 15

(d) any non-compliance with this Act and the steps taken to address the
non-compliance.
(3) The 2024/25 financial statements of a provincial department receiving an
allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other
legislation— 5
(a) indicate the total amount of all allocations received;
(b) indicate the total amount of allocations received that were budgeted to be
transferred to municipalities and public entities, including—
(i) the amounts transferred to municipalities and public entities, respec-
tively; and 10
(ii) the reasons for any discrepancies;
(c) indicate the total amount of actual expenditure on each Schedule 5 or 7
allocation; and
(d) certify that all transfers of allocations in Schedules 4, 5 and 7 to the province
were deposited into the primary bank account of the province. 15
(4) The 2024/25 annual report of a provincial department receiving an allocation in
Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation—
(a) indicate the extent that the provincial department complied with this Act;
(b) indicate the steps taken to address non-compliance with this Act;
(c) indicate the extent that the allocation achieved its objectives and outputs; 20
(d) contain any other information that may be specified in the framework for the
allocation; and
(e) contain such other information as the National Treasury may determine.
(5) The 2024/25 financial statements and annual report of a municipality receiving an
allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal 25
Finance Management Act.
(6) To facilitate the monitoring of performance and the audit of the allocations for the
2024/25 financial year, the National Treasury may determine the format in which
receiving officers must report on conditional allocations to municipalities in terms of
sections 11(2)(c) and 12(2)(c). 30

Part 3
Matters relating to Schedule 4 to 7 allocations

Publication of allocations and frameworks

15. (1) The National Treasury must, within 14 working days after this Act takes effect,
publish by notice in the Gazette— 35
(a) the conditional allocations per municipality for Part B of Schedule 5
allocations;
(b) the indicative conditional allocations per province for Part A of Schedule 6
allocations and per municipality for Part B of Schedule 6 allocations; and
(c) the framework for each conditional allocation in Schedules 4 to 7. 40
(2) For purposes of correcting an error or omission in an allocation or framework
published in terms of subsection (1)(a) or (c), the National Treasury must—
(a) on its initiative and after consultation with the relevant transferring officer; or
(b) at the written request of the relevant transferring officer,
by notice in the Gazette, amend the affected allocation or framework. 45
(3) The National Treasury may, after consultation with the relevant transferring officer
and by notice in the Gazette, amend an indicative conditional allocation in Schedule 6
published in terms of subsection (1)(b).
(4) Before amending a framework in terms of subsection (2), the National Treasury
must submit the proposed amendment to Parliament for comment for a period of 14 days 50
when Parliament is in session.
(5) An amendment of an allocation or framework in terms of subsection (2) or (3)
takes effect on the date of publication of the notice in the Gazette.

Expenditure in terms of purpose and subject to conditions

16. (1) Despite any other legislation to the contrary, an allocation referred to in 55
Schedules 4 to 7 may only be used for the purpose stipulated in the Schedule concerned
and in accordance with the applicable framework.
 16

(2) (a) A framework may provide for components within a conditional allocation that
are subject to specific conditions.
(b) A transferring officer may shift funds from one component to another—
(i) after consulting the relevant receiving officer;
(ii) with the approval of the National Treasury; and 5
(iii) in accordance with the applicable appropriation legislation.
(c) The National Treasury must publish a notice in the Gazette of a shift of funds in
terms of paragraph (b) and include in the notice, the effective date of the shift.
(3) A receiving officer may not allocate any portion of a Schedule 4 or 5 allocation to
any other organ of state for the performance of a function, unless the receiving officer 10
and the organ of state agree on the obligations of both parties and a payment schedule,
the receiving officer has notified the transferring officer, the relevant provincial treasury
and the National Treasury of the agreed payment schedule and—
(a) the allocation—
(i) is approved in the budget for the receiving provincial department or 15
municipality; or
(ii) if not already so approved—
(aa) the receiving officer notifies the National Treasury that the purpose
of the allocation is not to artificially inflate the expenditure
estimates of the relevant provincial department or municipality and 20
indicates the reasons for the allocation; and
(bb) the National Treasury approves the allocation; or
(b) the allocation is for the payment for goods or services procured in accordance
with the procurement prescripts applicable to the relevant province or
municipality and, if it is an advance payment, paragraph (a)(ii) applies with 25
the necessary changes.
(4) Section 21(1) and (2) applies to funds referred to in subsection (3).
(5) The receiving officer must—
(a) submit a copy of the agreement envisaged in subsection (3) to the transferring
officer and the National Treasury; and 30
(b) publish by notice in the Gazette, the allocations envisaged in subsection (3)
before payment is made.
(6) (a) For purposes of the implementation of a Schedule 6 allocation to a
municipality—
(i) Eskom Holdings Limited may receive funds directly from the transferring officer 35
of the Department of Mineral Resources and Energy; or
(ii) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No.
108 of 1997), may receive funds directly from the transferring officer of the
Department of Water and Sanitation.
(b) A transferring officer may withhold the funds allocated in terms of paragraph (a), 40
or any portion thereof, for a period not exceeding 30 days, if—
(i) Eskom Holdings Limited or the relevant water board does not comply with this
Act;
(ii) roll-overs of conditional allocations approved by the National Treasury in terms
of section 21 have not been spent; or 45
(iii) there is significant under-expenditure on previous transfers during the 2024/25
financial year.
(c) A transferring officer must, at least seven working days before withholding an
allocation in terms of paragraph (b)—
(i) give Eskom Holdings Limited or the relevant water board— 50
(aa) notice of the intention to withhold the allocation; and
(bb) an opportunity to submit written representations as to why the allocation
should not be withheld; and
(ii) inform the relevant municipality, the National Treasury, the relevant provincial
treasury and the provincial department responsible for local government of the 55
withholding.
(d) A notice envisaged in paragraph (c)(i)(aa) must include the reasons for
withholding the allocation and the intended duration of the withholding.
(e) (i) The National Treasury may instruct, or approve a request from, the transferring
officer to withhold an allocation in terms of paragraph (b) for a period of 30 to 120 days, 60
if the withholding shall—
 17

(aa) facilitate compliance with this Act; or

(bb) minimise the risk of under-spending by Eskom Holdings Limited or the
relevant water board.
(ii) When requesting the withholding of an allocation in terms of this subsection, a
transferring officer must submit to the National Treasury proof of compliance with 5
paragraph (c) and any representations received from Eskom Holdings Limited or the
relevant water board.
(iii) The transferring officer must comply with paragraph (c) when the National
Treasury instructs or approves a request by the transferring officer in terms of
paragraph (e)(i). 10
(f) Despite paragraph (b), a transferring officer may reallocate funds in terms of
section 19(3).
(g) (i) Section 21(1) and (2) applies to funds referred to in paragraph (a).
(ii) Eskom Holdings Limited or the relevant water board must ensure that any funds
that must revert to the National Revenue Fund in terms of section 21(1) are paid into that 15
Fund by the date determined by the National Treasury.
(iii) Eskom Holdings Limited or the relevant water board must request the roll-over
of unspent funds through the relevant transferring officer.
(7) (a) For purposes of the Human Settlements Development Grant and the Informal
Settlements Upgrading Partnership Grant: Provinces, a receiving officer and a 20
municipality with level one or two accreditation or functions assigned in terms of
section 126 of the Constitution to administer all aspects, including financial adminis-
tration of a national housing programme (herein called ‘‘assigned functions’’) as at 1
April 2024, must, by the date determined by the National Treasury—
(i) agree on a payment schedule; and 25
(ii) submit, through the relevant provincial treasury, the payment schedule to the
National Treasury.
(b) If a municipality receives accreditation after 1 April 2024, the National Treasury
may approve that paragraph (a) applies.
(c) If the transfer of the Human Settlements Development Grant and the Informal 30
Settlements Upgrading Partnership Grant: Provinces to a municipality with assigned
functions is withheld or stopped in terms of section 17 or 18, the receiving officer must
request the National Treasury to amend the payment schedule in terms of section 23.
(8) If a function, which is partially or fully funded by a conditional allocation to a
province, is assigned to a municipality, as envisaged in section 10 of the Municipal 35
Systems Act—
(a) the funds from the conditional allocation for the province for the function
must be stopped in terms of section 18 and reallocated in terms of section 19
to the municipality, which has been assigned the function;
(b) if possible, the province must finalise any project or fulfil any contract 40
regarding the function before the date the function is assigned and, if not
finalised, the province must notify the relevant municipality and the National
Treasury;
(c) any project or contract regarding the function not finalised or fulfilled at the
date at which the function is assigned, must be subjected to an external audit 45
and the province and the municipality must enter into an agreement to
complete the project or fulfil the contract through ceding it to the
municipality;
(d) money that is retained by the province for any contract related to the function
that is not ceded to the municipality must be spent by 31 March 2025 and shall 50
not be available in terms of section 30 of the Public Finance Management Act
or section 22(2) of this Act;
(e) the receiving officer of the province must, within seven days after the function
is assigned, submit to the transferring officer and the National Treasury a list
of liabilities that are attached to the function, but that were not transferred to 55
the municipality, to provide for the adjustment of the applicable allocations;
and
(f) the receiving officer of the municipality must, within one month from the date
of the stopping of funds in paragraph (a), submit to the transferring officer a
revised plan for its planned expenditure. 60
 18

Withholding of allocations

17. (1) Subject to subsections (2) and (3), a transferring officer may withhold the
transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding
30 days, if—
(a) the province or municipality does not comply with any provision of this Act; 5
(b) roll-overs of conditional allocations approved by the National Treasury in
terms of section 21 have not been spent; or
(c) there is significant under-expenditure on previous transfers during the
2024/25 financial year.
(2) If an allocation is withheld in terms of subsection (1), it suspends the applicable 10
payment schedule, approved in terms of section 22(3), until it is amended in terms of
section 23.
(3) The amount withheld in terms of this section in the case of the Human Resources
and Training Grant or the National Tertiary Services Grant listed in Part A of Schedule
4 may not exceed five per cent of the next transfer as contained in the relevant payment 15
schedule.
(4) A transferring officer must, at least seven working days before withholding an
allocation in terms of subsection (1)—
(a) give the relevant receiving officer—
(i) notice of the intention to withhold the allocation; and 20
(ii) an opportunity to submit written representations as to why the allocation
should not be withheld; and
(b) inform the relevant provincial treasury and the National Treasury, and in
respect of any conditional allocation to a municipality, also the provincial
department responsible for local government of the withholding. 25
(5) A notice envisaged in subsection (4)(a)(i) must include the reasons for
withholding the allocation and the intended duration of the withholding to inform the
amendment of the payment schedule in terms of section 23.
(6) (a) The National Treasury may instruct, or approve a request from, the transferring
officer to withhold an allocation in terms of subsection (1) for a period of 30 to 120 days, 30
if the withholding shall—
(i) facilitate compliance with this Act; or
(ii) minimise the risk of under-spending by the relevant provincial department or
municipality.
(b) When requesting the withholding of an allocation in terms of this subsection, a 35
transferring officer must submit to the National Treasury proof of compliance with
subsection (4) and any representations received from the receiving officer.
(c) The transferring officer must comply with subsection (4) when the National
Treasury instructs or approves a request by the transferring officer in terms of
paragraph (a). 40

Stopping of allocations

18. (1) Despite section 17, the National Treasury may, in its discretion or on request
of a transferring officer or a receiving officer, stop the transfer of a Schedule 4 or 5
allocation, or a portion thereof, to a province or municipality—
(a) in the case of— 45
(i) a province, if a serious or persistent material breach of this Act, as
envisaged in section 216(2) of the Constitution, occurs; or
(ii) a municipality, if—
(aa) a serious or persistent material breach of this Act, as envisaged in
section 216(2) of the Constitution, read with section 38(1)(b)(i) of 50
the Municipal Finance Management Act, occurs; or
(bb) a breach or failure to comply, as envisaged in section 38(1)(b)(ii) of
the Municipal Finance Management Act, occurs;
(b) if the National Treasury anticipates that a province or municipality shall
substantially underspend on the allocation, or any programme, partially or 55
fully funded by the allocation, in the 2024/25 financial year; or
(c) for purposes of the assignment of a function from a province to a municipality,
as envisaged in section 10 of the Municipal Systems Act.
 19

(2) A request by a transferring officer or a receiving officer to stop the transfer of a

Schedule 4 or 5 allocation, or a portion thereof to a province or municipality in terms of
section 18(1)(a) or (b) must, in the case of—
(a) a province, be submitted to the National Treasury by 30 December 2024; and
(b) a municipality, be submitted to the National Treasury by 31 January 2025. 5
(3) The National Treasury must, before stopping an allocation in terms of subsection
(1)(a)(i) or (b)—
(a) comply with the procedures in section 17(4)(a), with the necessary changes;
and
(b) inform the relevant transferring officer and provincial treasury of its intention 10
to stop the allocation.
(4) The National Treasury must, before stopping an allocation in terms of subsection
(1)(a)(ii), comply with the applicable provisions of section 38 of the Municipal Finance
Management Act.
(5) The National Treasury must give notice in the Gazette of the stopping of an 15
allocation or a portion thereof in terms of this section, and include in the notice, the
effective date of and reason for the stopping.
(6) (a) If—
(i) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a) or
(b); and 20
(ii) the relevant transferring officer certifies, in writing, to the National Treasury that
the payment of an amount in terms of a statutory or contractual obligation is
overdue and the allocation, or a portion thereof, was intended for payment of the
amount,
the National Treasury may, by notice in the Gazette, approve that the allocation, or any 25
portion thereof, be used to pay that amount partially or fully.
(b) The utilisation of funds envisaged in this subsection is a direct charge against the
National Revenue Fund.

Reallocation of funds

19. (1) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of 30

section 18(1)(a) or (b), the National Treasury may, after consultation with the
transferring officer and the relevant provincial treasury, determine the portion of the
allocation to be reallocated, as the same type of allocation as it was allocated originally,
to one or more provinces or municipalities, on condition that the allocation must be
spent by the end of the 2024/25 financial year. 35
(2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of
section 18(1)(c), the National Treasury must, after consultation with the transferring
officer and the relevant provincial treasury, determine the portion of the allocation to be
reallocated, as the same type of allocation as it was allocated originally, to the affected
municipalities, on condition that the allocation must be spent by the end of the 2024/25 40
financial year.
(b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect
from the date of the notice in the Gazette in terms of subsection (4)(a), regarded as
having been converted to an allocation in Part B of the same Schedule it appears before
the reallocation. 45
(3) (a) If the transferring officer of a Schedule 6 allocation indicates, in writing, to the
National Treasury that a portion of the allocation is likely to be underspent, or needs to
be reprioritised to meet a priority, the National Treasury may, at the request of the
transferring officer, determine that the portion be reallocated, as the same type of
allocation as it was allocated originally, to a provincial department of another province 50
or to another municipality.
(b) Before requesting a reallocation, the transferring officer must notify the affected
provincial department or municipality of the proposed reallocation and give the
provincial department or municipality at least 14 days to provide comments and propose
changes. 55
(c) When making a request in terms of paragraph (a), the transferring officer must
submit to the National Treasury comments and proposed changes provided by the
affected provincial department or municipality in terms of paragraph (b).
(d) The reallocated portion must be spent by the end of the 2024/25 financial year.
 20

(e) The reallocated portion is regarded as having been converted to an allocation to

the relevant provincial department or municipality with effect from the date of the notice
in the Gazette in terms of subsection (4)(a).
(4) (a) The National Treasury must—
(i) give notice in the Gazette of a reallocation in terms of subsection (1), (2) or (3); 5
and
(ii) provide a copy of the notice to the transferring officer and each affected receiving
officer.
(b) The reallocation of a portion of an allocation not spent by the end of the 2024/25
financial year is eligible for a roll-over in terms of section 21(2). 10
(5) (a) When an intervention in terms of section 100 or 139 of the Constitution or
section 137, 139 or 150 of the Municipal Finance Management Act takes place, the
National Treasury may, despite subsection (1) and on such conditions as it may
determine, authorise in relation to—
(i) section 100 of the Constitution, the transferring officer to spend an allocation 15
stopped in terms of section 18 of this Act on behalf of the relevant province;
(ii) section 139 of the Constitution or section 137 or 139 of the Municipal Finance
Management Act, the intervening province to spend an allocation stopped in
terms of section 18 of this Act on behalf of the relevant municipality; or
(iii) section 150 of the Municipal Finance Management Act, the relevant transferring 20
officer to spend an allocation stopped in terms of section 18 of this Act on behalf
of the relevant municipality.
(b) An allocation that is spent by the transferring officer or intervening province
referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule
6 allocation from the date on which the authorisation is given. 25
(6) (a) On a joint request by the transferring officer and the National Disaster
Management Centre, established by section 8 of the Disaster Management Act, 2002
(Act No. 57 of 2002), the National Treasury may approve that a conditional allocation
in Schedule 4, 5 or 6, or a portion thereof, be reallocated to pay for the alleviation of the
impact of a classified disaster or the reconstruction or rehabilitation of infrastructure 30
damage caused by a classified disaster.
(b) Before the National Treasury approves a reallocation, the receiving officer of the
conditional allocation in Schedule 4 or 5 or the transferring officer of a Schedule 6
allocation must confirm that the affected funds are not committed in terms of any
statutory or contractual obligation. 35
(c) The reallocated funds must be used in the 2024/25 financial year in the same
sphere that the allocation was originally made and for the same functional area that the
original allocation relates to.
(d) The transferring officer must, after consultation with the National Disaster
Management Centre and with the approval of the National Treasury, determine the 40
conditions for spending the reallocated funds.
(e) Subsection (4) applies, with the necessary changes, to a reallocation in terms of
this subsection to another province or municipality.

Conversion of allocations

20. (1) If satisfied that the relevant provincial department or municipality has 45
demonstrated the capacity to implement projects, the National Treasury may, at the
request of the transferring officer and after consultation with the receiving officer and
provincial treasury, convert any portion of—
(a) an allocation listed in Part B of Schedule 6 to one listed in Part B of
Schedule 5; 50
(b) the School Infrastructure Backlogs Grant to the Education Infrastructure
Grant; or
(c) the National Health Insurance Indirect Grant listed in Part A of Schedule 6 to
the Health Facility Revitalisation Grant, District Health Programmes Grant,
Human Resources and Training Grant or the National Health Insurance Grant 55
listed in Part A of Schedule 5.
(2) The National Treasury may, after consultation with the relevant transferring
officer, receiving officer and provincial treasury, convert any portion of an allocation
listed in Part B of Schedule 5 to one listed in Part B of Schedule 6, if it is satisfied that—
(a) the conversion shall prevent under-expenditure or improve the level of service 60
delivery in respect of the allocation in question;
 21

(b) the affected national or provincial department has demonstrated the capacity
to implement projects;
(c) the transferring officer has made a demonstrable effort to strengthen the
capacity of the receiving officer to implement the allocation, but the receiving
officer is still not capable of meeting all the requirements of the allocation; and 5
(d) there is a history of poor performance in the previous two financial years for
the relevant allocation to the receiving officer, including withholding and
stopping of allocations.
(3) If satisfied that a municipality has failed to follow the applicable procurement
prescripts prescribed in terms of the Municipal Finance Management Act, the National 10
Treasury may, at the request of the transferring officer or in its discretion, after
consultation with the relevant transferring officer and receiving officer, convert any
portion of an allocation listed in Part B of Schedule 5 to one listed in Part B of
Schedule 6.
(4) (a) Any portion of an allocation, except the School Infrastructure Backlogs Grant, 15
converted in terms of subsection (1), (2) or (3) must—
(i) be used for the same province or municipality to which the allocation was
originally made; and
(ii) if—
(aa) possible, be used to implement the same project or projects that were 20
planned if the allocation had not been converted; or
(bb) not possible, the receiving officer must sign an agreement that defines
any new project to be funded, before it is implemented.
(b) The School Infrastructure Backlogs Grant must be used—
(i) for the same province to which the allocation was originally made; and 25
(ii) to implement the same project or projects that were planned if the allocation had
not been converted.
(5) The National Treasury must—
(a) give notice in the Gazette of a conversion in terms of subsection (1), (2) or (3);
and 30
(b) provide a copy of the notice to the transferring officer and each affected
receiving officer.
(6) A conversion in terms of subsection (1), (2) or (3) takes effect on the date of
publication of the notice in terms of subsection (5)(a).
(7) If an allocation listed in Schedule 7 is insufficient for a classified disaster referred 35
to in section 25(3)(a), the National Treasury may, after consultation with, or on the
request of, the relevant transferring officer, convert any portion of—
(a) the Provincial Disaster Response Grant listed in Part A of Schedule 7 to the
Municipal Disaster Response Grant listed in Part B of Schedule 7; or
(b) the Municipal Disaster Response Grant listed in Part B of Schedule 7 to the 40
Provincial Disaster Response Grant listed in Part A of Schedule 7.
(8) The National Treasury must—
(a) in the notice published in terms of section 25(3)(c), include notification of the
conversion in terms of subsection (7) and the effective date referred to in
subsection (9); and 45
(b) provide a copy of the notice to the transferring officer.
(9) A conversion in terms of subsection (7) takes effect on the date that the National
Treasury approves it.

Unspent conditional allocations

21. (1) Despite a provision to the contrary in the Public Finance Management Act or 50
the Municipal Finance Management Act, any conditional allocation, or a portion
thereof, that is not spent at the end of the 2024/25 financial year reverts to the National
Revenue Fund, unless the roll-over of the allocation is approved in terms of
subsection (2).
(2) The National Treasury may, at the request of a transferring officer, receiving 55
officer or provincial treasury, approve a roll-over of a conditional allocation to the
2025/26 financial year if the unspent funds are committed to identifiable projects.
(3) (a) The receiving officer must ensure that any funds that must revert to the
National Revenue Fund in terms of subsection (1), are paid into that Fund by the date
determined by the National Treasury. 60
 22

(b) The receiving officer must—

(i) in the case of a provincial department, request the roll-over of unspent funds
through its provincial treasury; and
(ii) inform the transferring officer of all processes regarding the request.
(4) (a) The National Treasury may, subject to paragraphs (b) and (c), offset any funds 5
that must revert to the National Revenue Fund in terms of subsection (1), but not paid
into that Fund by the date determined in terms of subsection (3)(a)—
(i) in respect of a province, against future transfers of conditional allocations to that
province; or
(ii) in respect of a municipality, against future transfers of the equitable share or 10
conditional allocations to that municipality.
(b) Before any funds are offset in terms of paragraph (a), the National Treasury must
give the relevant transferring officer, province or municipality—
(i) notice of the intention to offset amounts against future allocations, the intended
amount to be offset against allocations, the intended date for the offsetting and 15
the reasons for the offsetting; and
(ii) an opportunity, within 14 days of receipt of the notice, to—
(aa) propose an alternative date for offsetting;
(bb) make written submissions why the full or a part of the amount should not
be offset; or 20
(cc) propose an alternative date or dates by which the amount, or portions
thereof, must be paid into the National Revenue Fund.
(c) The National Treasury must—
(i) accept the date or dates proposed in terms of paragraph (b)(ii)(aa) or (cc) or
determine a different date or dates; or 25
(ii) accept or reject the submissions made in terms of paragraph (b)(ii)(bb).
(5) (a) The National Treasury may amend the amount of the equitable share or a
conditional allocation offset in terms of subsection (4).
(b) If the amendment envisaged in paragraph (a) results in an underpayment to a
municipality— 30
(i) in respect of the equitable share of the municipality, the department responsible
for local government must, despite section 5(3), transfer the difference to the
municipality within 10 days; or
(ii) in respect of a conditional allocation of the municipality, the transferring officer
must, despite the payment schedule envisaged in section 22(3), transfer the 35
difference to the municipality within 10 days.
(c) If the amendment in terms of paragraph (a) results in an overpayment to a
municipality, section 24 applies.

CHAPTER 4
MATTERS RELATING TO ALL ALLOCATIONS 40

Payment requirements

22. (1) (a) The National Treasury must, after consultation with the provincial treasury,
determine the payment schedule for the transfer of a province’s equitable share
allocation.
(b) In determining the payment schedule, the National Treasury must take into 45
account the monthly expenditure commitments of provinces and seek to minimise risk
and debt servicing costs for national and provincial government.
(c) Despite paragraph (a), the National Treasury may advance funds to a province in
respect of its equitable share, or a portion thereof, which has not yet fallen due for
transfer in terms of the payment schedule— 50
(i) for cash management purposes relating to the corporation for public deposits
account or when an intervention in terms of section 100 of the Constitution takes
place; and
(ii) on such conditions as it may determine.
(d) Any advance in terms of paragraph (c) must be offset against future transfers to the 55
province, which would otherwise become due in terms of the payment schedule.
(2) (a) The National Treasury must, after consultation with the national department
responsible for local government, determine the amount of a municipality’s equitable
share allocation to be transferred on each date referred to in section 5(3).
 23

(b) If an amount less than the amount approved in terms of paragraph (a) is paid to a
municipality, the difference must, despite section 5(3), be paid within 10 days after it
comes to the attention of the national department responsible for local government,
unless it is amended in terms of paragraph (e).
(c) Despite paragraph (a), the National Treasury may approve a request or direct that 5
the equitable share, or a portion thereof, which has not yet fallen due for transfer in terms
of section 5(3), be advanced to a municipality—
(i) after consultation with the national department responsible for local govern-
ment;
(ii) for purposes of cash management in the municipality or an intervention in terms 10
of section 139 of the Constitution or section 137, 139 or 150 of the Municipal
Finance Management Act; and
(iii) on such conditions as the National Treasury may determine.
(d) Any advance in terms of paragraph (c) must be offset against future transfers to the
municipality, which would otherwise become due in terms of section 5(3). 15
(e) The equitable share amount envisaged in paragraph (a) may be amended if the
transfer of funds is stopped in terms of section 216(2) of the Constitution, read with
sections 38 and 39 of the Municipal Finance Management Act, or offset in terms of
section 21(4)(a)(ii) of this Act.
(3) (a) Subject to section 27(1), the National Treasury must, within 14 days after this 20
Act takes effect, approve the payment schedule for the transfer of an allocation listed in
Schedule 4 or 5 to a province or municipality.
(b) The transferring officer of a Schedule 4 or 5 allocation must submit a payment
schedule to the National Treasury for approval before the first transfer is made.
(c) Before the submission of a payment schedule in terms of paragraph (b), the 25
transferring officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant
receiving officer.
(4) The transferring officer of a Schedule 4 or 5 allocation must provide the receiving
officer and the relevant provincial treasury with a copy of the approved payment
schedule before making the first transfer in terms thereof. 30
(5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the
financial year of the municipality.
(6) Each transfer of an equitable share or a conditional allocation to a municipality in
terms of this Act must be made through a payment system provided by the National
Treasury. 35

Amendment of payment schedule

23. (1) (a) Subject to subsection (2), a transferring officer of a Schedule 4 or 5

allocation must, within seven days of the withholding or stopping of an allocation in
terms of section 17 or 18, submit an amended payment schedule to the National Treasury
for approval. 40
(b) No transfers may be made until the National Treasury has approved the amended
payment schedule.
(2) For purposes of—
(a) better management of debt and cash-flow; or
(b) addressing financial mismanagement, financial misconduct or slow or 45
accelerated expenditure, the National Treasury may amend any payment
schedule for an allocation listed in Schedule 2, 4 or 5, after notifying, in the
case of—
(i) an allocation to a province, its provincial treasury;
(ii) an allocation to a municipality, the national department responsible for 50
local government; and
(iii) a Schedule 4 or 5 allocation, the relevant transferring officer.
(3) The amendment of a payment schedule in terms of subsection (1) or (2) must take
into account—
(a) the monthly expenditure commitments of provinces or municipalities; 55
(b) the revenue at the disposal of provinces or municipalities; and
(c) the minimisation of risk and debt servicing costs for all three spheres of
government.
(4) The transferring officer must immediately inform the receiving officer of any
amendment to a payment schedule in terms of subsection (1) or (2). 60
 24

Transfers made in error or fraudulently

24. (1) Despite any other legislation to the contrary, the transfer of an allocation that
is an overpayment to a province, municipality or public entity, made in error or
fraudulently, is regarded as not legally due to that province, municipality or public
entity, as the case may be. 5
(2) The responsible transferring officer must, without delay, recover an overpayment
referred to in subsection (1), unless an instruction has been issued in terms of
subsection (3).
(3) The National Treasury may instruct that the recovery referred to in subsection (2)
be set off against future transfers to the affected province, municipality or public entity 10
in terms of a payment schedule.

New allocations during financial year and Schedule 7 allocations

25. (1) If further allocations are made to provinces or municipalities, as envisaged in

section 6(3), the National Treasury must, before the transfer of any funds to a province
or municipality, by notice in the Gazette and as applicable— 15
(a) amend any allocation or framework published in terms of section 15;
(b) publish the allocation per municipality for any new Part B of Schedule 5
allocation or the indicative allocation per municipality for any new Part B of
Schedule 6 allocation; or
(c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. 20
(2) Section 15(2) to (5) applies, with the necessary changes, to allocations and
frameworks published in terms of subsection (1).
(3) (a) The transferring officer may, with the approval of the National Treasury, make
one or more transfers of a Schedule 7 allocation to a province or municipality for a
classified disaster, within 100 days after the date of the classification of the disaster. 25
(b) The transferring officer must notify, in writing, the relevant provincial treasury and
the National Treasury within five days of a transfer of a Schedule 7 allocation to a
province or municipality.
(c) The National Treasury must, within 21 days after the end of the 100-day period
envisaged in paragraph (a), by notice in the Gazette, publish all transfers of a Schedule 30
7 allocation made for a classified disaster.
(d) The transferring officer, after consultation with the National Treasury, must
determine the period in the financial year within which funds transferred in terms of
paragraph (a) must be spent.
(e) The transferring officer may, after consultation with the National Treasury, amend 35
the period referred to in paragraph (d), provided that it ends in the financial year.
(f) The funds approved in terms of paragraph (a) must be included either in the
provincial adjustments appropriation legislation, municipal adjustments budgets or
other appropriation legislation.

Preparations for 2025/26 financial year and 2026/27 financial year 40

26. (1) (a) A category C municipality that receives a conditional allocation in terms of
this Act must, using the indicative conditional allocations to that municipality for the
2025/26 financial year and the 2026/27 financial year as set out in Column B of the
Schedules to this Act, by 13 September 2024—
(i) agree with each category B municipality within the category C municipality’s 45
area of jurisdiction on the provisional allocations and the projects to be funded
from those allocations in the 2025/26 financial year and the 2026/27 financial
year; and
(ii) submit to the transferring officer—
(aa) the provisional allocations referred to in subparagraph (i); and 50
(bb) the projects referred to in subparagraph (i), listed per municipality.
(b) If a category C municipality and a category B municipality cannot agree on the
allocations and projects referred to in paragraph (a), the category C municipality must
request the relevant transferring officer to facilitate agreement.
(c) The transferring officer must take all necessary steps to facilitate agreement as 55
soon as possible, but no later than 60 days after receiving a request referred to in
paragraph (b).
 25

(d) Any proposed amendment or adjustment of the allocations that is intended to be

published in terms of section 29(3)(b) must be agreed with the relevant category B
municipality, the transferring officer and the National Treasury, before publication and
the submission of the allocations referred to in paragraph (a)(ii).
(e) If agreement is not reached between the category C municipality and the category 5
B municipality on the provisional allocations and projects referred to in paragraph (a)
before 1 October 2024, the National Treasury, after consultation with the relevant
provincial treasury, must determine the provisional allocations and provide those
provisional allocations to the affected municipalities and the transferring officer.
(f) (i) The transferring officer must submit the final allocations, based on the 10
provisional allocations referred to in paragraphs (a)(i) and (ii) and (e), to the National
Treasury by 2 December 2024.
(ii) If the transferring officer fails to submit the allocations referred to in subparagraph
(i) by 2 December 2024, the National Treasury may determine the appropriate
allocations, taking into consideration the indicative allocations for the 2025/26 financial 15
year.
(2) (a) The transferring officer of a conditional allocation, using the indicative
conditional allocations for the 2025/26 financial year and the 2026/27 financial year, as
set out in Column B of the affected Schedules to this Act, must, by 1 October 2024,
submit to the National Treasury— 20
(i) the provisional allocations to each province or municipality in respect of new
conditional allocations to be made in the 2025/26 financial year;
(ii) any amendments to the indicative allocations for each province or municipality
set out in Column B of the affected Schedules in respect of existing conditional
allocations; 25
(iii) the draft frameworks for the allocations referred to in subparagraphs (i) and (ii);
and
(iv) electronic copies of any guidelines, business plan templates and other
documents referred to in the draft frameworks referred to in subparagraph (iii).
(b) A transferring officer must consult the accounting officer of a national or 30
provincial department on a duty assigned to that accounting officer in the draft
framework before submission to the National Treasury in terms of paragraph (a).
(c) When a document referred to in a draft framework that is submitted in terms of
paragraph (a)(iii) is amended, the transferring officer must immediately provide the
National Treasury and each receiving officer with electronic copies of the revised 35
document.
(d) The National Treasury must approve any proposed amendment or adjustment for
the 2025/26 financial year of the allocation criteria of an existing conditional allocation
before the submission of the provisional allocations and draft frameworks.
(e) The transferring officer must, under his or her signature, submit to the National 40
Treasury, by 2 December 2024, the final allocations and frameworks based on the
provisional allocations and frameworks.
(f) If the transferring officer fails to comply with paragraph (a) or (e), the National
Treasury may determine the appropriate draft or final allocations and frameworks,
taking into consideration the indicative allocations for the 2025/26 financial year. 45
(g) (i) The National Treasury may amend final allocations and frameworks in order to
ensure equitable and stable allocations and fair and consistent conditions.
(ii) The National Treasury must give notice, in writing, to the transferring officer of
the intention to amend allocations and frameworks and invite the transferring officer to
submit written comments within seven days after the date of the notification. 50
(h) The draft and final allocations and frameworks must be submitted in the format
determined by the National Treasury.
(3) The National Treasury may instruct transferring officers, accounting officers of the
provincial treasuries and receiving officers to submit to it such plans and information for
any conditional allocation, as it may determine, at specified dates before the start of the 55
2025/26 financial year.
(4) (a) For purposes of the Education Infrastructure Grant or Health Facility
Revitalisation Grant in the 2025/26 financial year, the receiving officer of the relevant
provincial department must, in the format and on the date determined by the National
Treasury, submit to the transferring officer, the relevant provincial treasury and the 60
National Treasury—
(i) an infrastructure asset management plan for all infrastructure programmes for a
period of at least 10 years;
 26

(ii) an infrastructure programme management plan, including an infrastructure

procurement strategy for infrastructure programmes and projects envisaged to
commence within the period for the medium-term expenditure framework; and
(iii) a document that outlines how the infrastructure delivery management system
must be implemented in the province and is approved by the Executive Council 5
of the province before or after the commencement of this Act.
(b) The receiving officer of the relevant provincial department must review the
document, referred to in paragraph (a)(iii), and if any substantive change is made to the
document during the 2024/25 financial year, the amended document must be approved
by the Executive Council of the province before submission to the National Treasury 10
within 14 days after such approval.
(5) (a) Any category B municipality may apply to qualify for the Integrated Urban
Development Grant, referred to in Part B of Schedule 5, by submitting an application to
the Department of Cooperative Governance by 31 July 2024.
(b) The Department of Cooperative Governance must determine the form of the 15
application, including the minimum qualifying conditions.
(c) The Department of Cooperative Governance must submit, by 1 October 2024, to
the National Treasury for comment, a list of any proposed additional qualifying
municipalities and any municipalities that have failed to meet the qualifying conditions
to continue to qualify for approval. 20
(d) A municipality that is informed by the Department of Cooperative Governance
that it has qualified for the Integrated Urban Development Grant, must submit to the
Department of Cooperative Governance—
(i) by 31 March 2025, a first draft of its three-year capital programme and the
10-year Capital Expenditure Framework; and 25
(ii) by 30 May 2025, the final versions of its three-year capital programme and the
10-year Capital Expenditure Framework, which must be evaluated by the
Department of Cooperative Governance after consultation with relevant
stakeholders.
(6) (a) A provincial treasury must, in respect of the 2025/26 financial year— 30
(i) on the same date that its budget for the 2025/26 financial year is tabled in the
provincial legislature; or
(ii) on a date not later than 13 June 2025 approved by the National Treasury,
publish a notice in the Gazette containing the information set out in section 29(2)(a).
(b) This subsection continues in force until 13 June 2025. 35

Transfers before commencement of Division of Revenue Act for 2025/26 financial

year

27. (1) Despite the Division of Revenue Act for the 2025/26 financial year not having
commenced on 1 April 2025, the National Treasury may determine that an amount, not
exceeding 45 per cent of the total amount of each— 40
(a) equitable share in terms of section 4(1), be transferred to the relevant
province;
(b) equitable share in terms of section 5(1), be transferred to the relevant
municipality; and
(c) allocation made in terms of section 7(1) or 8(1), as the case may be, be 45
transferred to the relevant province or municipality.
(2) An amount transferred in terms of subsection (1)(c) is, with the necessary changes,
subject to the applicable framework for the 2024/25 financial year and the other
requirements of this Act, as if it is an amount of an allocation for the 2024/25 financial
year. 50

CHAPTER 5
DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES
AND NATIONAL TREASURY

Duties of municipalities

28. (1) (a) In addition to the requirements of the Municipal Finance Management Act, 55
the accounting officer of a category C municipality must, within 10 days after this Act
takes effect, submit to the National Treasury, the relevant provincial treasury and all
category B municipalities within that municipality’s area of jurisdiction, the budget, as
 27

tabled in accordance with section 16 of the Municipal Finance Management Act, for the
2024/25 financial year, the 2025/26 financial year and the 2026/27 financial year, except
if submitted in terms of any other legislation before the end of the 10-day period.
(b) The budget must indicate all allocations from its equitable share and conditional
allocations to be transferred to each category B municipality within the category C 5
municipality’s area of jurisdiction and disclose the criteria for allocating funds between
the category B municipalities.
(2) A category C municipality that is providing a municipal service must, before
implementing any capital project for water, electricity, roads or any other municipal
service, consult the category B municipalities within whose area of jurisdiction the 10
project must be implemented, and agree, in writing, which municipality is responsible
for the operational and maintenance costs and the collection of user fees.
(3) A category C municipality must ensure that it does not duplicate a function
currently performed by a category B municipality and must transfer funds for the
provision of services, including basic services, to the relevant category B municipality 15
that is providing municipal services, despite—
(a) the category C municipality retaining the function in terms of the Municipal
Structures Act; and
(b) a service delivery agreement for the provision of services by the category B
municipality on behalf of the category C municipality not being concluded. 20
(4) A category B municipality which is not authorised to perform a function in terms
of the Municipal Structures Act may not extend the scope or type of services that it
currently provides, without—
(a) entering into a service delivery agreement with the category C municipality
which is authorised to perform the function in terms of the Municipal 25
Structures Act; or
(b) obtaining authorisation to perform the function in terms of the Municipal
Structures Act.
(5) (a) A category C municipality and a category B municipality must, before the
commencement of a financial year, agree to a payment schedule in respect of the 30
allocations, referred to in subsection (1)(b), to be transferred to the category B
municipality in that financial year, and the category C municipality must submit the
payment schedule to the National Treasury before the commencement of the financial
year.
(b) A category C municipality must make transfers in accordance with the payment 35
schedule submitted in terms of paragraph (a).
(6) (a) The National Treasury may withhold or stop any allocation to the category C
municipality and reallocate the allocation to the relevant category B municipalities if a
category C municipality fails to—
(i) make allocations referred to in subsection (1)(b); 40
(ii) reach an agreement envisaged in subsection (2); or
(iii) submit a payment schedule in accordance with subsection (5)(a).
(b) The following provisions apply to the withholding or stopping of an allocation in
accordance with paragraph (a):
(i) Section 216 of the Constitution; 45
(ii) in the case of withholding an allocation, section 17(4)(a), with the necessary
changes; and
(iii) in the case of stopping an allocation, section 18(3)(a), (4), (5) and (6), with the
necessary changes.
(c) If an allocation is stopped in terms of this subsection, the National Treasury may, 50
after consultation with the transferring officer, determine that a portion of the allocation
that will not be spent, be reallocated to one or more municipalities, on condition that the
allocation must be spent by the end of the 2024/25 financial year.
(7) A municipality must ensure that any allocation made to it in terms of this Act, or
by a province or another municipality, which is not reflected in its budget as tabled in 55
accordance with section 16 of the Municipal Finance Management Act, is reflected in its
budget to be considered for approval in accordance with section 24 of the Municipal
Finance Management Act.

Duties and powers of provincial treasuries

29. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to 60
the province separately in the appropriation Bill of the province.
 28

(2) (a) A provincial treasury must not later than seven working days after this Act
takes effect, publish by notice in the Gazette—
(i) the indicative allocation per municipality for every allocation to be made by the
province to municipalities from the province’s own funds and from conditional
allocations to the province; 5
(ii) the indicative allocation to be made per school and per hospital in the province
in the format determined by the National Treasury;
(iii) the indicative allocation to any national or provincial public entity for the
implementation of a programme funded by an allocation in Part A of Schedule 5
on behalf of a province or for assistance provided to the province in 10
implementing the programme;
(iv) the envisaged division of the allocation envisaged in subparagraphs (i) and (ii),
in respect of each municipality, school and hospital, for the 2025/26 financial
year and the 2026/27 financial year; and
(v) the conditions and other information in respect of the allocations, referred to in 15
subparagraphs (i), (ii) and (iii), to facilitate performance measurement and the
use of required inputs and outputs.
(b) The allocations referred to in paragraph (a) must be regarded as final when the
provincial appropriation Act takes effect or, if published on a later date, on the date of
publication of the notice. 20
(c) If the provincial legislature amends its appropriation Bill, the provincial treasury
must publish amended allocations and budgets, by notice in the Gazette, within 14
working days after the appropriation Act takes effect, and those allocations and budget
must be regarded as final.
(d) Allocations to municipalities in terms of subsection (2)(a) must be consistent with 25
the terms of any agreement concluded between the province and a municipality.
(3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in
accordance with a framework determined by the National Treasury, amend the
allocations referred to in subsection (2).
(b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) 30
must be published, by notice in the Gazette, not later than 3 February 2025 or such later
date as approved by the National Treasury and takes effect on the date of publication.
(4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c)
of the Public Finance Management Act, in the format determined by the National
Treasury, report on— 35
(a) actual transfers received by the province from national departments and actual
expenditure on such transfers, excluding Schedule 4 allocations, up to the end
of that month; and
(b) actual transfers made by the province to municipalities and public entities and
actual expenditure by municipalities and public entities on such transfers, 40
based on the latest information available from municipalities and public
entities at the time of reporting.
(5) (a) A provincial treasury must—
(i) ensure that a payment schedule, or any amendment thereof, is agreed between
each provincial department and receiving institution envisaged in subsection 45
(2)(a);
(ii) ensure that transfers are made promptly to the relevant receiving officer in terms
of the agreed payment schedule; and
(iii) submit the payment schedules to the National Treasury within 14 days after this
Act takes effect and any amended payment schedule, agreed to, within 14 days 50
of it being agreed to.
(b) If a provincial department and receiving institution do not agree to a payment
schedule in time for submission to the National Treasury, the provincial treasury must,
after consultation with the transferring officer, determine the payment schedule.
(6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the 55
relevant receiving officer may request the provincial treasury to immediately make the
transfer or to provide written reasons, within three working days, as to why the transfer
has not been made.
(7) If a provincial treasury fails to make the transfer requested by the receiving officer
or provide reasons in terms of subsection (6), or the receiving officer disputes the 60
reasons provided by the provincial treasury as to why the transfer has not been made, the
receiving officer may request the National Treasury to investigate the matter.
 29

(8) On receipt of a request in terms of subsection (7), the National Treasury must—
(a) consult the transferring officer on the matter;
(b) investigate the matter, assess any reasons given by the provincial treasury as
to why the transfer was not made;
(c) direct the provincial treasury to immediately effect the transfer or provide 5
reasons to the receiving officer, confirming why the provincial treasury was
correct in not making the transfer; and
(d) advise the provincial treasury and the receiving officer as to what steps must
be taken to ensure the transfer.

Duties and powers of National Treasury 10

30. (1) The National Treasury must, within 14 days after this Act takes effect, submit
a notice to all transferring officers containing the details of the primary bank accounts of
each province and municipality.
(2) The National Treasury must, together with the statement envisaged in section
32(2) of the Public Finance Management Act, publish a report on actual transfers of all 15
allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 25.
(3) The National Treasury may include in a report on the equitable share and
conditional allocations in terms of this Act, any report it publishes—
(a) that aggregates statements published by provincial treasuries envisaged in
section 71(7) of the Municipal Finance Management Act; and 20
(b) in respect of municipal finances.

CHAPTER 6
GENERAL

Liability for costs incurred in violation of principles of cooperative governance and

intergovernmental relations 25

31. (1) An organ of state involved in an intergovernmental dispute regarding any

provision of this Act or any division of revenue matter or allocation must—
(a) comply with section 41 of the Constitution and Chapter 4 of the Intergovern-
mental Relations Framework Act, 2005 (Act No. 13 of 2005); and
(b) if it decides to institute judicial proceedings against another organ of state, 30
within 10 working days of its decision, notify the National Treasury, the
relevant provincial treasury, the Department of Cooperative Governance and
the Auditor-General, of the details of compliance with Chapter 4 of the
Intergovernmental Relations Framework Act, 2005, including an explanation
of the failure to resolve the dispute. 35
(2) If an organ of state does not comply with subsection (1), the expenditure incurred
by that organ of state in approaching the court must be regarded as fruitless and wasteful.
(3) The amount of any such fruitless and wasteful expenditure incurred in terms of
subsection (2) must be recovered or written off in terms of the applicable procedures in
the Public Finance Management Act or the Municipal Finance Management Act. 40

Irregular expenditure

32. Expenditure of an allocation in Part B of Schedule 4 or Part B of Schedule 5

contrary to this Act is irregular expenditure and must be dealt with in terms of the
Municipal Finance Management Act, except if it is unauthorised expenditure in terms of
the Municipal Finance Management Act. 45

Financial misconduct

33. (1) Despite any other legislation to the contrary, any wilful or negligent
non-compliance with a provision of this Act constitutes financial misconduct.
(2) Section 84 of the Public Finance Management Act or section 171 of the Municipal
Finance Management Act, as the case may be, applies in respect of financial misconduct 50
envisaged in subsection (1).
 30

Delegations and assignments

34. (1) The Minister may, in writing, delegate any of the powers entrusted to, and
assign any of the duties imposed on, the National Treasury in terms of this Act, to an
official of the National Treasury.
(2) A delegation or assignment in terms of subsection (1) to an official of the National 5
Treasury—
(a) is subject to any limitations or conditions that the Minister may impose;
(b) may authorise that official to sub-delegate, in writing, the delegated power or
assigned duty, to any other official of the National Treasury; and
(c) does not divest the National Treasury of the responsibility concerning the 10
exercise of the delegated power or the performance of the assigned duty.
(3) The Minister may vary or revoke any decision taken by an official as a result of a
delegation or assignment, subject to any rights that may have vested as a consequence
of the decision.
(4) A Member of the Executive Council responsible for finance in a province may, in 15
writing, delegate any power entrusted to, and assign any duty imposed on, the provincial
treasury in terms of this Act, to an official of the provincial treasury.
(5) (a) A transferring officer may, in writing, delegate any power entrusted to, and
assign any duty imposed on, the transferring officer in terms of this Act, to an official in
his or her department. 20
(b) A copy of the written delegation must be submitted to the National Treasury.
(6) Subsections (2) and (3) apply, with the necessary changes, to a delegation or
assignment in terms of subsection (4) or (5).

Departures

35. (1) The Minister may, if good grounds exist, approve a departure from a provision 25
of a framework, a regulation made under section 36 or a condition imposed in terms of
this Act.
(2) For purposes of subsection (1), good grounds include the fact that the provision of
the framework, regulation or condition—
(a) cannot be implemented in practice; 30
(b) impedes the achievement of any object of this Act;
(c) impedes an immediate response to a classified disaster; or
(d) undermines the financial viability of the affected national department,
provincial department or municipality.
(3) Any departure approved in terms of subsection (1) must set out the period and 35
conditions of the departure, if any, and must be published, by notice in the Gazette.

Regulations

36. The Minister may, by notice in the Gazette, make regulations regarding—
(a) any matter which must or may be prescribed in terms of this Act; or
(b) any ancillary or incidental administrative or procedural matter that is 40
necessary to prescribe for the proper implementation or administration of this
Act.

Repeal of laws and savings

37. (1) Subject to subsection (2)—

(a) the Division of Revenue Act, 2023 (Act No. 5 of 2023), except sections 15 and 45
25, is hereby repealed;
(b) sections 15 and 25 of the Division of Revenue Act, 2023, are hereby repealed
with effect from 1 July 2024 or the date that this Act takes effect, whichever is
the later date; and
(c) the Division of Revenue Amendment Act, 2023 (Act No. 15 of 2023), is 50
hereby repealed.
(2) Any repeal referred to in subsection (1) does not affect—
(a) any duty to be performed in terms of any provision of an Act, referred to in
subsection (1), after the end of the 2024/25 financial year; and
(b) any obligation in terms of any provision of an Act, referred to in subsection 55
(1), the execution of which is outstanding.
 31

(3) Any framework published in terms of section 15 of the Division of Revenue Act,
2023, as amended in terms of section 15 or 25 of that Act, applies to funds of a
conditional allocation approved for roll-over in terms of section 21(2) of that Act if that
conditional allocation does not continue to exist in terms of this Act.

Short title and commencement 5

38. This Act is called the Division of Revenue Act, 2024, and takes effect on 1 April
2024 or the date of publication in the Gazette, whichever is the later date.
 32

SCHEDULE 1

EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE

THREE SPHERES OF GOVERNMENT

Column A Column B
Spheres of Government Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
1,2
National 1 434 313 321 1 522 047 226 1 606 856 491
Provincial 600 475 640 627 441 853 655 704 215
Local 101 177 734 106 087 022 110 661 361
TOTAL 2 135 966 695 2 255 576 101 2 373 222 067
1. National share includes conditional allocations to provincial and local spheres, general fuel
1. levy sharing with metropolitan municipalities, debt-service costs, the contingency reserve
1. and provisional allocations
2. The direct charges for the provincial equitable share are netted out

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)

Column A Column B
Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Eastern Cape 78 093 492 81 550 032 84 494 979
Free State 33 090 807 34 582 024 36 187 895
Gauteng 127 992 244 133 770 871 139 994 304
KwaZulu-Natal 121 145 053 126 359 814 131 972 012
Limpopo 69 624 859 72 925 123 76 481 608
Mpumalanga 49 499 498 51 738 590 54 149 998
Northern Cape 16 142 917 16 905 233 17 726 629
North West 42 815 602 44 881 770 47 108 870
Western Cape 62 071 168 64 728 396 67 587 920
TOTAL 600 475 640 627 441 853 655 704 215
 33

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000
EASTERN CAPE

A BUF Buffalo City 1 218 324 1 298 635 1 381 886

A NMA Nelson Mandela Bay 1 523 361 1 643 573 1 775 087

B EC101 Dr Beyers Naude 121 571 126 403 130 353

B EC102 Blue Crane Route 71 200 73 285 74 582
B EC104 Makana 129 656 134 913 139 266
B EC105 Ndlambe 136 636 141 940 146 192
B EC106 Sundays River Valley 117 539 122 707 127 204
B EC108 Kouga 192 664 203 746 214 723
B EC109 Kou-Kamma 69 003 71 946 74 473
C DC10 Sarah Baartman District Municipality 111 120 112 927 113 947
Total: Sarah Baartman Municipalities 949 389 987 867 1 020 740

B EC121 Mbhashe 327 167 323 549 310 893

B EC122 Mnquma 340 893 337 059 323 777
B EC123 Great Kei 55 432 54 983 53 118
B EC124 Amahlathi 138 370 136 786 131 397
B EC126 Ngqushwa 108 015 106 822 102 691
B EC129 Raymond Mhlaba 226 658 223 845 214 676
C DC12 Amathole District Municipality 1 140 317 1 204 982 1 275 672
Total: Amathole Municipalities 2 336 852 2 388 026 2 412 224

B EC131 Inxuba Yethemba 57 496 58 990 59 735

B EC135 Intsika Yethu 208 343 206 051 198 032
B EC136 Emalahleni 161 888 159 967 153 560
B EC137 Dr. A.B. Xuma 194 093 191 982 184 555
B EC138 Sakhisizwe 88 876 88 002 84 760
B EC139 Enoch Mgijima 243 341 244 771 240 940
C DC13 Chris Hani District Municipality 736 966 778 541 821 440
Total: Chris Hani Municipalities 1 691 003 1 728 304 1 743 022

B EC141 Elundini 200 668 199 337 192 820

B EC142 Senqu 196 724 195 162 188 420
B EC145 Walter Sisulu 80 712 82 802 83 825
C DC14 Joe Gqabi District Municipality 377 427 398 021 418 930
Total: Joe Gqabi Municipalities 855 531 875 322 883 995

B EC153 Ngquza Hill 346 720 343 108 329 996

B EC154 Port St Johns 203 985 202 150 194 864
B EC155 Nyandeni 348 923 345 648 332 948
B EC156 Mhlontlo 241 156 238 062 228 166
B EC157 King Sabata Dalindyebo 460 442 464 075 458 103
C DC15 O.R. Tambo District Municipality 1 193 994 1 263 903 1 336 259
Total: O.R. Tambo Municipalities 2 795 220 2 856 946 2 880 336

B EC441 Matatiele 320 321 317 882 307 006

B EC442 Umzimvubu 289 930 286 840 275 791
B EC443 Winnie Madikizela-Mandela 359 441 356 151 343 179
B EC444 Ntabankulu 165 408 163 128 156 149
C DC44 Alfred Nzo District Municipality 779 701 824 699 870 977
Total: Alfred Nzo Municipalities 1 914 801 1 948 700 1 953 102

Total: Eastern Cape Municipalities 13 284 481 13 727 373 14 050 392
 34

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

FREE STATE

A MAN Mangaung 1 113 938 1 201 841 1 298 009

B FS161 Letsemeng 90 162 93 664 96 485

B FS162 Kopanong 117 449 121 954 125 540
B FS163 Mohokare 99 365 102 401 104 370
C DC16 Xhariep District Municipality 52 396 52 664 52 231
Total: Xhariep Municipalities 359 372 370 683 378 626

B FS181 Masilonyana 168 168 172 975 175 816

B FS182 Tokologo 79 467 81 546 82 648
B FS183 Tswelopele 102 959 105 664 107 094
B FS184 Matjhabeng 733 077 777 846 822 985
B FS185 Nala 163 318 168 522 172 029
C DC18 Lejweleputswa District Municipality 153 059 155 598 157 072
Total: Lejweleputswa Municipalities 1 400 048 1 462 151 1 517 644

B FS191 Setsoto 267 230 276 616 283 533

B FS192 Dihlabeng 246 088 259 213 271 732
B FS193 Nketoana 138 783 143 781 147 561
B FS194 Maluti-a-Phofung 851 701 876 263 890 621
B FS195 Phumelela 105 892 109 260 111 538
B FS196 Mantsopa 116 938 120 953 123 872
C DC19 Thabo Mofutsanyana District Municipality 139 749 140 537 139 508
Total: Thabo Mofutsanyana Municipalities 1 866 381 1 926 623 1 968 365

B FS201 Moqhaka 298 568 312 620 325 210

B FS203 Ngwathe 278 095 288 372 296 205
B FS204 Metsimaholo 295 487 314 063 332 997
B FS205 Mafube 136 158 140 691 143 887
C DC20 Fezile Dabi District Municipality 177 399 183 477 190 008
Total: Fezile Dabi Municipalities 1 185 707 1 239 223 1 288 307

Total: Free State Municipalities 5 925 446 6 200 521 6 450 951
 35

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

GAUTENG

A EKU City of Ekurhuleni 5 534 652 5 971 405 6 449 217

A JHB City of Johannesburg 7 571 601 8 169 095 8 822 758
A TSH City of Tshwane 4 287 120 4 625 428 4 995 539

B GT421 Emfuleni 1 142 879 1 225 804 1 314 392

B GT422 Midvaal 172 049 185 364 199 912
B GT423 Lesedi 217 143 230 183 243 305
C DC42 Sedibeng District Municipality 309 742 320 017 330 886
Total: Sedibeng Municipalities 1 841 813 1 961 368 2 088 495

B GT481 Mogale City 647 792 698 911 754 835

B GT484 Merafong City 305 514 327 280 350 406
B GT485 Rand West City 466 457 499 207 533 845
C DC48 West Rand District Municipality 244 123 250 687 256 817
Total: West Rand Municipalities 1 663 886 1 776 085 1 895 903

Total: Gauteng Municipalities 20 899 072 22 503 381 24 251 912

 36

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

KWAZULU-NATAL

A ETH eThekwini 4 827 914 5 208 897 5 625 695

B KZN212 uMdoni 182 950 181 999 176 425

B KZN213 uMzumbe 171 112 168 548 161 044
B KZN214 uMuziwabantu 123 326 122 379 118 220
B KZN216 Ray Nkonyeni 302 729 308 450 309 120
C DC21 Ugu District Municipality 667 211 704 998 744 121
Total: Ugu Municipalities 1 447 328 1 486 374 1 508 930

B KZN221 uMshwathi 139 899 140 403 137 846

B KZN222 uMngeni 105 408 110 647 115 426
B KZN223 Mpofana 48 961 49 526 49 193
B KZN224 iMpendle 50 398 50 094 48 551
B KZN225 Msunduzi 822 072 879 493 940 126
B KZN226 Mkhambathini 87 712 87 629 85 496
B KZN227 Richmond 97 995 98 022 95 798
C DC22 uMgungundlovu District Municipality 749 708 787 450 827 715
Total: uMgungundlovu Municipalities 2 102 153 2 203 264 2 300 151

B KZN235 Okhahlamba 167 007 165 477 159 481

B KZN237 iNkosi Langalibalele 245 836 244 341 236 533
B KZN238 Alfred Duma 325 368 328 087 324 076
C DC23 uThukela District Municipality 614 024 649 213 685 599
Total: uThukela Municipalities 1 352 235 1 387 118 1 405 689

B KZN241 eNdumeni 70 647 72 887 74 339

B KZN242 Nquthu 188 876 186 478 178 773
B KZN244 uMsinga 232 162 230 293 222 294
B KZN245 uMvoti 186 113 186 714 183 193
C DC24 uMzinyathi District Municipality 519 485 549 041 579 441
Total: uMzinyathi Municipalities 1 197 283 1 225 413 1 238 040

B KZN252 Newcastle 540 119 563 790 584 127

B KZN253 eMadlangeni 39 936 39 692 38 469
B KZN254 Dannhauser 120 689 119 066 114 044
C DC25 Amajuba District Municipality 222 325 231 021 239 622
Total: Amajuba Municipalities 923 069 953 569 976 262
 37

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

B KZN261 eDumbe 104 192 103 192 99 414

B KZN262 uPhongolo 192 178 191 306 185 615
B KZN263 AbaQulusi 215 636 217 209 214 251
B KZN265 Nongoma 211 260 207 702 197 873
B KZN266 Ulundi 218 026 213 971 203 295
C DC26 Zululand District Municipality 670 187 708 723 748 495
Total: Zululand Municipalities 1 611 479 1 642 103 1 648 943

B KZN271 uMhlabuyalingana 242 421 240 699 232 654

B KZN272 Jozini 259 516 256 848 247 095
B KZN275 Mtubatuba 245 141 242 465 233 043
B KZN276 Big Five Hlabisa 155 064 153 387 147 474
C DC27 uMkhanyakude District Municipality 620 064 655 524 691 916
Total: uMkhanyakude Municipalities 1 522 206 1 548 923 1 552 182

B KZN281 uMfolozi 186 274 183 824 176 112

B KZN282 uMhlathuze 556 251 586 212 614 901
B KZN284 uMlalazi 253 981 251 316 241 711
B KZN285 Mthonjaneni 103 227 101 468 96 676
B KZN286 Nkandla 126 325 124 405 118 837
C DC28 King Cetshwayo District Municipality 720 633 758 615 799 910
Total: King Cetshwayo Municipalities 1 946 691 2 005 840 2 048 147

B KZN291 Mandeni 243 588 243 364 237 347

B KZN292 KwaDukuza 276 746 290 639 303 210
B KZN293 Ndwedwe 204 167 202 047 194 363
B KZN294 Maphumulo 119 979 118 778 114 351
C DC29 iLembe District Municipality 788 188 834 819 883 739
Total: iLembe Municipalities 1 632 668 1 689 647 1 733 010

B KZN433 Greater Kokstad 85 848 87 738 88 359

B KZN434 uBuhlebezwe 146 644 145 236 139 891
B KZN435 uMzimkhulu 259 309 257 466 248 853
B KZN436 Dr Nkosazana Dlamini Zuma 170 740 169 307 163 360
C DC43 Harry Gwala District Municipality 491 837 519 538 547 904
Total: Harry Gwala Municipalities 1 154 378 1 179 285 1 188 367

Total: KwaZulu-Natal Municipalities 19 717 404 20 530 433 21 225 416

 38

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

LIMPOPO

B LIM331 Greater Giyani 396 848 394 031 380 817

B LIM332 Greater Letaba 385 877 383 586 371 355
B LIM333 Greater Tzaneen 551 492 554 078 544 491
B LIM334 Ba-Phalaborwa 216 586 216 560 211 458
B LIM335 Maruleng 173 864 172 850 167 399
C DC33 Mopani District Municipality 1 343 490 1 424 252 1 508 807
Total: Mopani Municipalities 3 068 157 3 145 357 3 184 327

B LIM341 Musina 229 123 232 462 231 686

B LIM343 Thulamela 622 657 622 909 608 568
B LIM344 Makhado 509 837 511 679 502 054
B LIM345 Collins Chabane 513 239 511 443 496 872
C DC34 Vhembe District Municipality 1 474 623 1 564 097 1 657 178
Total: Vhembe Municipalities 3 349 479 3 442 590 3 496 358

B LIM351 Blouberg 246 266 244 154 235 481

B LIM353 Molemole 187 593 186 040 179 526
B LIM354 Polokwane 1 407 843 1 481 766 1 551 725
B LIM355 Lepele-Nkumpi 336 507 332 634 319 397
C DC35 Capricorn District Municipality 814 002 854 598 896 905
Total: Capricorn Municipalities 2 992 211 3 099 192 3 183 034

B LIM361 Thabazimbi 145 380 156 118 167 694

B LIM362 Lephalale 241 654 254 298 266 256
B LIM366 Bela-Bela 137 989 144 215 149 706
B LIM367 Mogalakwena 609 555 625 166 632 713
B LIM368 Modimolle-Mookgophong 154 561 161 999 168 752
C DC36 Waterberg District Municipality 154 761 157 757 159 819
Total: Waterberg Municipalities 1 443 900 1 499 553 1 544 940

B LIM471 Ephraim Mogale 201 842 200 571 194 104

B LIM472 Elias Motsoaledi 377 690 374 077 360 220
B LIM473 Makhuduthamaga 363 154 359 864 346 801
B LIM476 Fetakgomo Tubatse 617 179 612 972 592 437
C DC47 Sekhukhune District Municipality 1 139 344 1 206 930 1 277 252
Total: Sekhukhune Municipalities 2 699 209 2 754 414 2 770 814

Total: Limpopo Municipalities 13 552 956 13 941 106 14 179 473

 39

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

MPUMALANGA

B MP301 Chief Albert Luthuli 443 317 453 763 458 103
B MP302 Msukaligwa 270 341 286 331 302 260
B MP303 Mkhondo 353 262 365 407 374 167
B MP304 Dr Pixley ka Isaka Seme 167 330 172 277 175 333
B MP305 Lekwa 179 350 189 946 200 499
B MP306 Dipaleseng 106 114 109 583 111 990
B MP307 Govan Mbeki 458 066 494 213 533 758
C DC30 Gert Sibande District Municipality 333 988 346 103 359 426
Total: Gert Sibande Municipalities 2 311 768 2 417 623 2 515 536

B MP311 Victor Khanye 149 824 157 125 163 834

B MP312 Emalahleni 600 014 647 363 699 163
B MP313 Steve Tshwete 350 175 377 808 408 039
B MP314 Emakhazeni 92 885 96 754 100 019
B MP315 Thembisile Hani 592 128 608 296 617 022
B MP316 Dr JS Moroka 520 563 528 962 528 686
C DC31 Nkangala District Municipality 409 520 423 808 439 249
Total: Nkangala Municipalities 2 715 109 2 840 116 2 956 012

B MP321 Thaba Chweu 221 892 234 000 245 720

B MP324 Nkomazi 837 870 862 483 877 235
B MP325 Bushbuckridge 1 119 258 1 148 167 1 162 355
B MP326 City of Mbombela 1 120 727 1 183 180 1 243 875
C DC32 Ehlanzeni District Municipality 303 325 308 576 311 732
Total: Ehlanzeni Municipalities 3 603 072 3 736 406 3 840 917

Total: Mpumalanga Municipalities 8 629 949 8 994 145 9 312 465

 40

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

NORTHERN CAPE

B NC061 Richtersveld 26 627 27 432 27 970

B NC062 Nama Khoi 67 456 71 010 74 423
B NC064 Kamiesberg 33 964 34 278 33 978
B NC065 Hantam 35 954 37 702 39 331
B NC066 Karoo Hoogland 34 689 35 806 36 594
B NC067 Khâi-Ma 29 007 29 763 30 179
C DC6 Namakwa District Municipality 58 871 60 373 61 732
Total: Namakwa Municipalities 286 568 296 364 304 207

B NC071 Ubuntu 52 389 53 538 53 971

B NC072 Umsobomvu 73 653 75 731 76 963
B NC073 Emthanjeni 63 275 65 963 68 271
B NC074 Kareeberg 37 608 38 093 37 948
B NC075 Renosterberg 35 956 36 522 36 527
B NC076 Thembelihle 38 097 38 815 38 978
B NC077 Siyathemba 48 179 49 592 50 483
B NC078 Siyancuma 66 107 68 159 69 524
C DC7 Pixley Ka Seme District Municipality 63 593 63 990 63 583
Total: Pixley Ka Seme Municipalities 478 857 490 403 496 248

B NC082 !Kai !Garib 127 168 134 625 142 073

B NC084 !Kheis 36 866 37 464 37 492
B NC085 Tsantsabane 58 842 61 906 64 830
B NC086 Kgatelopele 35 236 36 728 38 016
B NC087 Dawid Kruiper 124 545 132 683 141 157
C DC8 Z.F. Mgcawu District Municipality 83 266 84 890 86 043
Total: Z.F. Mgcawu Municipalities 465 923 488 296 509 611

B NC091 Sol Plaatjie 282 104 302 569 324 431

B NC092 Dikgatlong 123 223 126 236 127 630
B NC093 Magareng 65 001 66 004 65 953
B NC094 Phokwane 142 291 145 873 147 613
C DC9 Frances Baard District Municipality 139 133 143 567 148 192
Total: Frances Baard Municipalities 751 752 784 249 813 819

B NC451 Joe Morolong 191 089 193 366 192 049

B NC452 Ga-Segonyana 244 849 250 982 253 900
B NC453 Gamagara 66 070 71 150 76 699
C DC45 John Taolo Gaetsewe District Municipality 109 352 112 132 114 453
Total: John Taolo Gaetsewe Municipalities 611 360 627 630 637 101

Total: Northern Cape Municipalities 2 594 460 2 686 942 2 760 986
 41

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

NORTH WEST

B NW371 Moretele 469 371 477 865 478 895

B NW372 Madibeng 1 123 765 1 183 885 1 241 275
B NW373 Rustenburg 1 150 861 1 241 678 1 341 033
B NW374 Kgetlengrivier 138 118 144 312 149 753
B NW375 Moses Kotane 600 070 613 320 617 941
C DC37 Bojanala Platinum District Municipality 407 135 417 302 426 154
Total: Bojanala Platinum Municipalities 3 889 320 4 078 362 4 255 051

B NW381 Ratlou 168 819 167 896 162 693

B NW382 Tswaing 159 987 161 108 158 923
B NW383 Mafikeng 379 249 383 925 381 330
B NW384 Ditsobotla 184 896 189 068 190 426
B NW385 Ramotshere Moiloa 244 093 243 361 236 632
C DC38 Ngaka Modiri Molema District Municipality 1 110 786 1 176 209 1 245 822
Total: Ngaka Modiri Molema Municipalities 2 247 830 2 321 567 2 375 826

B NW392 Naledi 72 532 74 254 74 957

B NW393 Mamusa 75 763 76 157 74 962
B NW394 Greater Taung 257 199 254 523 244 817
B NW396 Lekwa-Teemane 68 806 69 756 69 486
B NW397 Kagisano-Molopo 161 140 159 698 153 963
C DC39 Dr Ruth Segomotsi Mompati District Municipality 507 253 535 249 563 942
Total: Dr Ruth Segomotsi Mompati Municipalities 1 142 693 1 169 637 1 182 127

B NW403 City of Matlosana 641 421 683 738 727 597

B NW404 Maquassi Hills 182 628 188 755 193 092
B NW405 JB Marks 411 298 439 697 469 577
C DC40 Dr Kenneth Kaunda District Municipality 218 309 224 759 231 200
Total: Dr Kenneth Kaunda Municipalities 1 453 656 1 536 949 1 621 466

Total: North West Municipalities 8 733 499 9 106 515 9 434 470
 42

SCHEDULE 3

DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL

GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY

National Financial Year

Column A Column B
Forward Estimates
Number Municipality 2024/25
2025/26 2026/27
R'000 R'000 R'000

WESTERN CAPE

A CPT City of Cape Town 4 365 700 4 710 208 5 087 103

B WC011 Matzikama 81 640 87 581 93 964

B WC012 Cederberg 71 545 75 872 80 249
B WC013 Bergrivier 68 086 73 344 79 087
B WC014 Saldanha Bay 138 465 148 957 160 358
B WC015 Swartland 153 764 165 898 179 172
C DC1 West Coast District Municipality 109 608 112 321 114 738
Total: West Coast Municipalities 623 108 663 973 707 568

B WC022 Witzenberg 145 706 157 204 169 783

B WC023 Drakenstein 231 574 249 848 269 840
B WC024 Stellenbosch 215 604 232 617 251 231
B WC025 Breede Valley 174 394 188 156 203 212
B WC026 Langeberg 113 734 121 970 130 809
C DC2 Cape Winelands District Municipality 263 660 273 850 285 342
Total: Cape Winelands Municipalities 1 144 672 1 223 645 1 310 217

B WC031 Theewaterskloof 140 900 150 354 160 211

B WC032 Overstrand 168 794 179 596 190 729
B WC033 Cape Agulhas 43 073 45 901 48 854
B WC034 Swellendam 46 412 49 522 52 787
C DC3 Overberg District Municipality 86 644 88 069 88 889
Total: Overberg Municipalities 485 823 513 442 541 470

B WC041 Kannaland 37 479 38 912 40 067

B WC042 Hessequa 63 158 67 548 72 214
B WC043 Mossel Bay 139 609 148 759 158 279
B WC044 George 230 472 248 659 268 556
B WC045 Oudtshoorn 102 781 108 365 113 789
B WC047 Bitou 154 148 161 224 167 516
B WC048 Knysna 130 575 138 048 145 440
C DC4 Garden Route District Municipality 182 224 187 789 193 452
Total: Garden Route Municipalities 1 040 446 1 099 304 1 159 313

B WC051 Laingsburg 22 685 23 224 23 483

B WC052 Prince Albert 30 299 31 231 31 860
B WC053 Beaufort West 88 849 92 718 96 074
C DC5 Central Karoo District Municipality 38 885 38 861 38 208
Total: Central Karoo Municipalities 180 718 186 034 189 625

Total: Western Cape Municipalities 7 840 467 8 396 606 8 995 296

National Total 101 177 734 106 087 022 110 661 361
 SCHEDULE 4, PART A

ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS

Column A Column B
Vote Name of allocation Purpose Type of allocation Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Basic Education Education Infrastructure Grant To help accelerate construction, maintenance, upgrading and General conditional allocation to provinces
Eastern Cape 1 848 180 1 833 206 1 922 558
(Vote 16) rehabilitation of new and existing infrastructure in education including Free State 1 007 305 956 895 1 003 515
district and circuit accommodation; to address achievement of the Gauteng 2 296 649 2 274 364 1 862 920
targets set out in the minimum norms and standards for school
KwaZulu-Natal 2 388 318 2 396 108 2 512 912
infrastructure; to address damages to infrastructure; to enhance capacity
to deliver infrastructure in education. Limpopo 1 503 403 1 473 916 1 545 773
Mpumalanga 1 310 894 1 273 283 1 335 337
Northern Cape 716 303 653 639 685 481
North West 1 304 034 1 266 157 1 327 897
Western Cape 1 306 354 1 268 558 1 330 391
Unallocated - 837 580 845 738
TOTAL 13 681 440 14 233 706 14 372 522
Health National Tertiary Services Grant Ensure the provision of tertiary health services in South Africa; to General conditional allocation to provinces Eastern Cape 1 255 448 1 249 612 1 306 982
(Vote 18) compensate tertiary facilities for the additional costs associated with Free State 1 283 719 1 341 428 1 403 011
the provision of these services. Gauteng 5 259 796 5 519 848 5 773 255
KwaZulu-Natal 2 201 200 2 257 934 2 361 596
Limpopo 538 981 522 878 546 888
Mpumalanga 274 508 275 821 288 487
Northern Cape 488 803 477 389 499 309
43

North West 434 394 392 144 410 150

Western Cape 3 526 935 3 687 288 3 856 565
Unallocated - 194 955 216 162
TOTAL 15 263 784 15 919 297 16 662 405
Transport (a) Provincial Roads Maintenance Grant To supplement provincial investments for road infrastructure General conditional allocation to provinces Eastern Cape 2 089 930 1 746 419 1 573 609
(Vote 40) maintenance (routine, periodic and special maintenance); to ensure that Free State 1 969 791 1 606 726 1 472 334
all roads are classified as per the Road Infrastructure Strategic Gauteng 1 271 831 714 671 748 535
Framework for South Africa and the technical recommendations for
KwaZulu-Natal 3 152 284 2 588 189 2 455 265
highways, and the Road Classification and Access Management
guidelines; to implement and maintain road asset management systems; Limpopo 1 934 494 1 504 948 1 320 696
to supplement provincial projects for the repair of roads and bridges Mpumalanga 1 600 241 1 196 024 997 134
damaged by unforeseen incidents including natural disasters; to Northern Cape 1 475 843 1 119 177 1 172 208
improve road safety with a special focus on pedestrian safety in rural North West 1 567 433 1 206 738 1 053 394
areas. Western Cape 1 610 643 1 009 187 1 057 006
Unallocated - 5 190 700 5 428 509
TOTAL 16 672 490 17 882 779 17 278 690
Transport (b) Public Transport Operations Grant To provide supplementary funding towards public transport services Nationally assigned function to provinces Eastern Cape 308 298 322 110 336 867
(Vote 40) provided by provincial departments of transport. Free State 340 849 356 119 372 434
Gauteng 2 978 930 3 112 386 3 254 977
KwaZulu-Natal 1 428 401 1 492 393 1 560 766
Limpopo 460 754 481 396 503 451
Mpumalanga 775 812 810 568 847 703
Northern Cape 69 364 72 472 75 793
North West 142 587 148 975 155 800
Western Cape 1 230 401 1 285 523 1 344 418
TOTAL 7 735 396 8 081 942 8 452 209
 SCHEDULE 4, PART B

ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS

Column A Column B
Vote Name of allocation Purpose City Forward Estimates
2024/25
2025/26 2026/27
1 R'000 R'000 R'000
Human Settlements Urban Settlements Development Grant To supplement the capital revenues of metropolitan municipalities in order to implement Buffalo City 535 365 559 244 662 652
(Vote 33) infrastructure projects that promote equitable, integrated, productive, inclusive and sustainable urban City of Cape Town 1 041 825 1 088 295 1 289 526
development. City of Ekurhuleni 1 383 500 1 445 207 1 712 433
City of Johannesburg 1 953 667 2 320 637 1 608 673
City of Tshwane 1 126 600 1 176 848 1 394 455
eThekwini 1 498 083 1 441 639 1 708 207
Mangaung 530 611 554 277 656 766
Nelson Mandela Bay 635 473 663 817 786 561
TOTAL 8 705 124 9 249 964 9 819 273
44
 SCHEDULE 5, PART A

SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES

Column A Column B
Vote Name of allocation Purpose Type of allocation Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Agriculture, Land Reform (a) Comprehensive Agricultural Support To provide effective and coordinated agricultural support services through collaborations with Conditional allocation Eastern Cape 261 158 267 657 280 014
and Rural Development Programme Grant industry transformation initiatives where possible; to promote and facilitate agricultural development Free State 197 896 202 822 212 187
(Vote 29) by targeting beneficiaries of land reform and other black producers who have acquired land through Gauteng 105 365 107 986 112 972
private means and are engaged in value-adding enterprises domestically, or involved in export; to KwaZulu-Natal 313 640 291 096 243 650
revitalise agricultural colleges into centres of excellence. Limpopo 247 211 253 364 265 063
Mpumalanga 171 554 175 824 183 942
Northern Cape 127 656 130 833 136 875
North West 192 437 197 227 206 334
Western Cape 124 426 127 524 133 412
TOTAL 1 741 343 1 754 333 1 774 449
Agriculture, Land Reform (b) Ilima/Letsema Projects Grant To assist vulnerable South African farming communities to achieve an increase in agricultural Conditional allocation Eastern Cape 55 965 84 557 88 447
and Rural Development production and invest in infrastructure that unlocks agricultural production within strategically Free State 53 740 81 195 85 031
(Vote 29) identified grain, livestock, horticulture and aquaculture production areas. Gauteng 27 540 41 609 45 523
KwaZulu-Natal 55 389 83 685 87 534
Limpopo 55 322 83 584 87 484
Mpumalanga 51 773 78 222 81 922
Northern Cape 51 771 78 219 81 819
North West 53 521 80 863 82 208
Western Cape 43 322 65 455 68 455
TOTAL 448 343 677 389 708 423
Agriculture, Land Reform (c) LandCare Programme Grant: Poverty To promote sustainable use and management of natural resources by engaging in community based Conditional allocation Eastern Cape 13 470 14 073 14 718
and Rural Development Relief and Infrastructure Development initiatives that support the pillars of sustainability (social, economic and environmental), leading to Free State 9 333 9 751 10 198
(Vote 29) greater productivity, food security, job creation and better well-being for all. Gauteng 5 501 5 748 6 011
45

KwaZulu-Natal 14 127 14 760 15 436

Limpopo 13 674 14 287 14 942
Mpumalanga 9 898 10 341 10 815
Northern Cape 8 207 8 575 8 968
North West 9 449 9 872 10 324
Western Cape 6 546 6 839 7 152
TOTAL 90 205 94 246 98 564
 SCHEDULE 5, PART A

SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES

Column A Column B
Vote Name of allocation Purpose Type of allocation Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Basic Education (a) Early Childhood Development Grant To increase the number of poor children accessing subsidised early childhood development General conditional allocation to provinces Eastern Cape 268 988 316 812 331 324
(Vote 16) programmes; to support early childhood development providers delivering an early childhood Free State 77 036 92 646 96 891
development programme to meet basic health and safety requirements for registration; to pilot the Gauteng 336 388 376 917 394 181
construction of new low-cost early childhood development centres. KwaZulu-Natal 248 650 291 225 304 566
Limpopo 238 002 287 022 300 167
Mpumalanga 123 659 147 035 153 772
Northern Cape 28 797 34 304 35 875
North West 143 198 169 809 177 586
Western Cape 124 357 141 394 147 872
Unallocated - 89 092 93 171
TOTAL 1 589 075 1 946 256 2 035 405
Basic Education (b) HIV and AIDS (Life Skills Education) To support South Africa’s HIV prevention strategy by; providing comprehensive sexuality education Conditional allocation Eastern Cape 46 020 48 080 50 279
(Vote 16) Grant and access to sexual and reproductive health services to learners; supporting the provision of Free State 11 107 11 599 12 126
employee health and wellness programmes for educators; to mitigate the impact of HIV and TB by Gauteng 37 036 38 696 40 468
providing a caring, supportive and enabling environment for learners, educators and school support
KwaZulu-Natal 65 952 68 869 71 977
staff; to reduce the vulnerability of children to HIV, TB and sexually transmitted infections, with a
particular focus on orphaned children and girls. Limpopo 28 087 29 334 30 664
Mpumalanga 18 980 19 828 20 736
Northern Cape 7 435 7 770 8 126
North West 16 202 16 923 17 695
Western Cape 18 923 19 761 20 657
TOTAL 249 742 260 860 272 728
46

Basic Education (c) Learners with Profound Intellectual To provide the necessary support, resources and equipment to identified special care centres and Conditional allocation Eastern Cape 30 934 32 305 33 769
(Vote 16) Disabilities Grant schools for the provision of education to children with severe to profound intellectual disabilities. Free State 32 340 33 776 35 309
Gauteng 37 706 39 375 41 157
KwaZulu-Natal 36 584 38 201 39 926
Limpopo 36 062 37 657 39 357
Mpumalanga 32 810 34 263 35 813
Northern Cape 16 786 17 535 18 333
North West 21 795 22 764 23 798
Western Cape 33 930 35 431 37 033
TOTAL 278 947 291 307 304 495
Basic Education (d) Maths, Science and Technology Grant To provide support and resources to schools, teachers and learners in line with the Curriculum Conditional allocation Eastern Cape 55 256 57 141 59 756
(Vote 16) Assessment Policy Statements for the improvement of mathematics, science and technology teaching Free State 49 496 51 185 53 528
and learning at selected public schools. Gauteng 62 348 64 476 67 429
KwaZulu-Natal 71 988 74 445 77 854
Limpopo 50 827 52 562 54 969
Mpumalanga 44 814 46 345 48 468
Northern Cape 28 474 29 445 30 797
North West 42 594 44 048 46 066
Western Cape 38 045 39 344 41 144
TOTAL 443 842 458 991 480 011
(e) National School Nutrition Programme To provide nutritious meals to targeted schools. Conditional allocation Eastern Cape 1 737 698 1 801 788 1 884 304
Grant Free State 578 293 584 031 610 788
Gauteng 1 154 073 1 196 180 1 250 966
KwaZulu-Natal 2 187 840 2 298 299 2 403 245
Limpopo 1 741 094 1 821 195 1 904 585
Mpumalanga 942 928 968 359 1 012 722
Northern Cape 260 461 270 108 282 470
North West 664 104 681 625 712 853
Western Cape 531 615 543 101 567 967
Unallocated - 149 566 156 418
TOTAL 9 798 106 10 314 252 10 786 318
 SCHEDULE 5, PART A

SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES

Column A Column B
Vote Name of allocation Purpose Type of allocation Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Health (a) District Health Programmes Grant To enable the health sector to develop and implement an effective response to HIV/AIDS; to enable Conditional allocation Eastern Cape 3 077 003 3 101 623 3 243 950
(Vote 18) the health sector to develop and implement an effective response to tuberculosis; to ensure provision
Free State 1 675 360 1 689 996 1 767 552
of quality community outreach services through Ward Based Primary Health Care Outreach Teams; to
improve efficiencies of the Ward Based Primary Health Care Outreach Teams programme by Gauteng 6 023 568 6 076 397 6 355 250
harmonising and standardising services and strengthening performance monitoring; to enable the KwaZulu-Natal 7 367 534 7 431 491 7 772 528
health sector to develop and implement an effective response to support the effective implementation
of the National Strategic Plan on Malaria Elimination; to enable the health sector to prevent cervical Limpopo 2 500 738 2 533 462 2 649 780
cancer by making available Human Papillomavirus vaccinations for all eligible girls aged 9-14 years Mpumalanga 2 575 224 2 602 359 2 721 806
with a single dose of Human Papillomavirus vaccine in all settings.
Northern Cape 747 852 756 090 790 798
North West 1 863 030 1 884 165 1 970 656
Western Cape 2 132 386 2 152 356 2 251 137
TOTAL 27 962 695 28 227 939 29 523 457
Health (b) Health Facility Revitalisation Grant To help to accelerate maintenance, renovations, upgrades, additions, and construction of infrastructure Conditional allocation Eastern Cape 789 942 699 300 731 482
(Vote 18) in health; to help on replacement and commissioning of health technology in existing and revitalised Free State 694 351 599 426 627 015
health facilities; to enhance capacity to deliver health infrastructure; to accelerate the fulfilment of the Gauteng 1 143 911 1 069 126 1 118 321
requirements of occupational health and safety.
KwaZulu-Natal 1 458 192 1 441 233 1 507 542
Limpopo 601 321 545 972 571 102
Mpumalanga 459 295 397 584 415 887
Northern Cape 437 961 451 514 472 298
North West 705 561 611 139 639 266
Western Cape 861 307 817 606 855 230
47

Unallocated - 609 760 636 379

TOTAL 7 151 841 7 242 660 7 574 522
Health (c) Human Resources and Training Grant To appoint statutory positions in the health sector for systematic realisation of the human resources for Conditional allocation Eastern Cape 581 770 581 016 607 747
(Vote 18) health strategy and the phase-in of National Health Insurance; support provinces to fund service costs Free State 284 271 288 374 301 642
associated with clinical training and supervision of health science trainees on the public service Gauteng 1 875 966 1 903 062 1 990 610
platform.
KwaZulu-Natal 769 534 780 700 816 619
Limpopo 369 609 369 414 386 410
Mpumalanga 279 435 279 032 291 870
Northern Cape 152 820 151 394 158 356
North West 275 019 273 987 286 592
Western Cape 928 678 942 066 985 403
Unallocated - 28 690 30 004
TOTAL 5 517 102 5 597 735 5 855 253
(d) National Health Insurance Grant To expand the healthcare service benefits through the strategic purchasing of services from healthcare Nationally assigned function to provinces Eastern Cape 63 501 64 262 65 085
providers. Free State 29 154 29 490 30 014
Gauteng 94 582 96 044 98 338
KwaZulu-Natal 87 732 88 977 90 929
Limpopo 52 554 53 237 54 314
Mpumalanga 34 310 34 810 35 595
Northern Cape 24 264 24 454 24 752
North West 32 960 33 409 33 766
Western Cape 36 899 37 514 38 357
TOTAL 455 956 462 197 471 150
 SCHEDULE 5, PART A

SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES

Column A Column B
Vote Name of allocation Purpose Type of allocation Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Human Settlements (a) Human Settlements Development Grant To provide funding for the progressive realisation of access to adequate housing through the creation Conditional allocation Eastern Cape 1 518 104 1 572 985 1 593 320
(Vote 33) of sustainable and integrated human settlements. Free State 800 430 829 366 840 088
Gauteng 3 893 933 4 034 701 4 086 865
KwaZulu-Natal 2 507 919 2 598 582 2 632 179
Limpopo 892 884 925 163 937 124
Mpumalanga 910 077 942 978 955 168
Northern Cape 269 298 279 033 282 641
North West 1 256 908 1 302 346 1 319 183
Western Cape 1 605 872 1 663 926 1 685 438
TOTAL 13 655 425 14 149 080 14 332 006
Human Settlements (b) Informal Settlements Upgrading To provide funding to facilitate a programmatic and inclusive approach to upgrading informal Conditional allocation Eastern Cape 361 420 307 920 103 374
(Vote 33) Partnership Grant: Provinces settlements. Free State 190 561 162 353 54 505
Gauteng 927 043 789 815 265 155
KwaZulu-Natal 597 069 508 686 170 774
Limpopo 212 572 181 106 60 800
Mpumalanga 216 666 184 593 61 971
Northern Cape 64 112 54 623 18 338
North West 299 236 254 942 85 588
Western Cape 382 315 325 722 109 350
TOTAL 3 250 994 2 769 760 929 855
Public Works and (a) Expanded Public Works Programme To incentivise provincial departments to expand work creation efforts through the use of labour Conditional allocation Eastern Cape 70 154 - -
48

Infrastructure Integrated Grant for Provinces intensive delivery methods in the following identified focus areas, in compliance with the Expanded Free State 19 379 - -
(Vote 13) Public Works Programme guidelines; road maintenance including but not limited to block paving and Gauteng 29 563 - -
pothole patching; maintenance of buildings; low traffic volume roads and rural roads; other economic
KwaZulu-Natal 73 185 - -
and social infrastructure; tourism and cultural industries; sustainable land based livelihoods; waste
management and cleaning services; energy including but not limited to retro-fitting, solar. Limpopo 29 664 - -
Mpumalanga 22 332 - -
Northern Cape 11 962 - -
North West 34 906 - -
Western Cape 20 496 - -
Unallocated - 315 635 330 095
TOTAL 311 641 315 635 330 095
Public Works and (b) Social Sector Expanded Public Works To incentivise provincial social sector departments, identified in the expanded public works Conditional allocation Eastern Cape 66 757 - -
Infrastructure Programme Incentive Grant for Provinces programme social sector plan, to increase work opportunities by focusing on the strengthening and Free State 16 100 - -
(Vote 13) expansion of social sector programmes that have employment potential. Gauteng 38 696 - -
KwaZulu-Natal 68 213 - -
Limpopo 43 539 - -
Mpumalanga 13 023 - -
Northern Cape 16 639 - -
North West 18 499 - -
Western Cape 24 238 - -
Unallocated - 309 622 323 807
TOTAL 305 704 309 622 323 807
 SCHEDULE 5, PART A

SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES

Column A Column B
Vote Name of allocation Purpose Type of allocation Province Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Sport, Arts and Culture (a) Community Library Services Grant To transform urban and rural community library infrastructure, facilities and services (primarily Conditional allocation Eastern Cape 182 156 186 304 194 777
(Vote 37) targeting previously disadvantaged communities) through a recapitalised programme at provincial Free State 183 043 186 705 195 233
level in support of local government and national initiatives. Gauteng 179 454 184 665 192 988
KwaZulu-Natal 195 617 197 756 207 232
Limpopo 157 664 160 714 168 107
Mpumalanga 174 793 178 611 186 368
Northern Cape 182 629 186 798 195 390
North West 155 383 159 516 167 227
Western Cape 201 168 202 228 211 261
TOTAL 1 611 907 1 643 297 1 718 583
(b) Mass Participation and Sport To facilitate sport and active recreation participation and empowerment in partnership with relevant Conditional allocation Eastern Cape 76 624 77 647 81 354
Development Grant stakeholders. Free State 44 243 44 682 46 268
Gauteng 111 291 112 977 119 083
KwaZulu-Natal 106 579 108 199 114 062
Limpopo 70 488 71 401 74 705
Mpumalanga 56 060 56 712 59 072
Northern Cape 36 705 36 916 37 683
North West 50 978 51 538 53 565
Western Cape 65 494 66 317 69 295
TOTAL 618 462 626 389 655 087
49
 SCHEDULE 5, PART B

SPECIFIC-PURPOSE ALLOCATIONS TO MUNICIPALITIES

Column A Column B
Vote Name of allocation Purpose Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
RECURRENT GRANTS
Cooperative Governance Municipal Systems Improvement Grant To assist municipalities to perform their functions and stabilise institutional and governance systems as required in the Municipal
(Vote 3) Systems Act and related local government legislation. - - -

National Treasury (a) Infrastructure Skills Development Grant To recruit unemployed graduates into municipalities to be trained and professionally registered as per the requirements of the
(Vote 8) relevant statutory councils within the built environment. 165 365 172 774 180 688

National Treasury (b) Local Government Financial To promote and support reforms in financial management by building capacity in municipalities to implement the Municipal
(Vote 8) Management Grant Finance Management Act. 582 223 589 685 616 701

National Treasury (c) Programme and Project Preparation To support metropolitan municipalities to develop a pipeline of investment ready capital programmes and projects through
(Vote 8) Support Grant establishing and institutionalising an effective and efficient system of programme and project preparation and the allocation of a 385 840 390 784 408 688
growing level of municipal resources to preparation activities.
Public Works and Expanded Public Works Programme To incentivise municipalities to expand work creation efforts through the use of labour-intensive delivery methods in the
Infrastructure Integrated Grant for Municipalities following identified focus areas, in compliance with the Expanded Public Works Programme guidelines: road maintenance
(Vote 13) including but not limited to block paving and pothole patching; low traffic volume roads and rural roads; basic services
560 103 567 281 593 271
infrastructure, including water and sanitation reticulation (excluding bulk infrastructure); other economic and social infrastructure
tourism and cultural industries; waste management and cleaning services; parks and beautification; sustainable land-based
livelihoods; social services programmes; social services programmes and energy including but not limited to retro-fitting, solar.
TOTAL 1 693 531 1 720 524 1 799 348
50
 SCHEDULE 5, PART B

SPECIFIC-PURPOSE ALLOCATIONS TO MUNICIPALITIES

Column A Column B
Vote Name of allocation Purpose Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
INFRASTRUCTURE GRANTS
Cooperative Governance (a) Integrated Urban Development Grant To provide funding for public investment in infrastructure for the poor and to promote increased access to municipal own sources
(Vote 3) of capital finance in order to increase funding for public investment in economic infrastructure; to ensure that public investments 1 145 564 1 202 173 1 303 844
are spatially aligned and to promote the sound management of the assets delivered.
Cooperative Governance (b) Municipal Disaster Recovery Grant To rehabilitate and reconstruct municipal infrastructure damaged by a disaster. 741 003 708 974 -
(Vote 3)
Cooperative Governance (c) Municipal Infrastructure Grant To provide specific capital finance for eradicating basic municipal infrastructure backlogs for poor households, microenterprises
(Vote 3) and social institutions servicing poor communities; to provide specific funding for the development of asset management plans 17 054 355 17 927 319 19 443 504
for infrastructure servicing the poor.
National Treasury Neighbourhood Development Partnership To plan, catalyse, and invest in targeted locations in order to attract and sustain third party capital investments aimed at spatial
(Vote 8) Grant (Capital) transformation, that will improve the quality of life, and access to opportunities for residents in South Africa’s targeted locations, 1 290 552 669 249 699 910
under-served neighbourhoods, townships and rural towns.
Human Settlements Informal Settlements Upgrading Partnership To provide funding to facilitate a programmatic, inclusive and municipality-wide approach to upgrading informal settlements.
4 515 194 4 717 475 4 933 602
(Vote 33) Grant: Municipalities
Mineral Resources and (a) Energy Efficiency and Demand-Side To provide subsidies to municipalities to implement energy efficiency and demand-side management initiatives within municipal
Energy Management Grant infrastructure in order to reduce electricity consumption and improve energy efficiency. 235 700 246 260 257 542
(Vote 34)
Mineral Resources and (b) Integrated National Electrification To implement the Integrated National Electrification Programme by providing capital subsidies to municipalities to increase
Energy Programme (Municipal) Grant access to electricity, existing and planned residential dwellings (including informal settlements, farm dwellers, new and existing 1 746 436 1 697 076 1 654 605
(Vote 34)
51

dwellings) and the installation of relevant bulk infrastructure.

Transport (a) Public Transport Network Grant To provide funding for accelerated construction and improvement of public and non-motorised transport infrastructure that forms
(Vote 40) part of a municipal integrated public transport network; to support the planning, regulation, control, management and operations 7 473 434 8 084 074 7 619 281
of fiscally and financially sustainable municipal public transport network services.
Transport (b) Rural Roads Asset Management Systems To assist district municipalities to set up rural roads asset management systems, and collect road, bridges and traffic data on
(Vote 40) Grant municipal road networks in line with the Road Infrastructure Strategic Framework for South Africa. 120 646 126 051 131 826

Water and Sanitation (a) Regional Bulk Infrastructure Grant To develop new, refurbish, upgrade and replace ageing bulk water and sanitation infrastructure of regional significance that
(Vote 41) connects water resources to infrastructure serving extensive areas across municipal boundaries or large regional bulk
infrastructure serving numerous communities over a large area within a municipality; to implement bulk infrastructure with a
3 852 383 3 756 930 3 005 325
potential of addressing water conservation and water demand management projects or facilitate and contribute to the
implementation of local water conservation and water demand management projects that will directly impact on bulk
infrastructure requirements.
Water and Sanitation (b) Water Services Infrastructure Grant Facilitate the planning and implementation of various water and sanitation projects to accelerate backlog reduction and enhance
(Vote 41) the sustainability of services especially in rural municipalities; provide basic and intermittent water and sanitation supply that
ensures provision of services to identified and prioritised communities, including spring protection and groundwater
4 037 673 4 218 561 4 411 831
development; support municipalities in implementing water conservation and water demand management projects; support the
close-out of the existing Bucket Eradication Programme intervention in formal residential areas; support drought relief projects in
affected municipalities.
TOTAL 42 212 940 43 354 142 43 461 270
 SCHEDULE 6, PART A

ALLOCATIONS-IN-KIND TO PROVINCES FOR DESIGNATED SPECIAL PROGRAMMES

Column A Column B
Vote Name of allocation Purpose Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Basic Education Eradication and upgrading of inappropriate school buildings; provision and upgrading of water and sanitation to schools;
School Infrastructure Backlogs Grant 1 641 606 1 776 576 1 870 075
(Vote 16) provision and upgrading of classrooms to address overcrowding.
Health National Health Insurance Indirect Grant To create an alternative track to improve spending, performance as well as monitoring and evaluation on infrastructure in
(Vote 18) preparation for National Health Insurance; to enhance capacity and capability to deliver infrastructure for National Health
Insurance; to accelerate the fulfilment of the requirements of occupational health and safety; to implement the centralised models
for the dispensing and distribution of chronic medication; develop and roll-out new health information systems in preparation for 2 199 527 2 417 996 2 306 927
National Health Insurance; enable the health sector to address the deficiencies in the primary health care facilities systematically
through the implementation of the ideal clinic programme; to expand the healthcare service benefits through the strategic
purchasing of services from healthcare providers.
TOTAL 3 841 133 4 194 572 4 177 002
52
 SCHEDULE 6, PART B

ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES

Column A Column B
Vote Name of allocation Purpose Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Cooperative Governance (a) Municipal Infrastructure Grant To provide specific capital finance for eradicating basic municipal infrastructure backlogs for poor households, microenterprises
(Vote 3) and social institutions servicing poor communities; to provide specific funding for the development of asset management plans 58 309 - -
for infrastructure servicing the poor.
Cooperative Governance (b) Municipal Systems Improvement Grant To assist municipalities to perform their functions and stabilise institutional and governance systems as required in the Municipal
(Vote 3) Systems Act and related local government legislation. 144 596 151 055 158 183

National Treasury (a) Neighbourhood Development To plan, catalyse, and invest in targeted locations in order to attract and sustain third party capital investments aimed at spatial
(Vote 8) Partnership Grant (Technical Assistance) transformation, that will improve the quality of life, and access to opportunities for residents in South Africa’s targeted locations, 94 890 99 140 103 683
under-served neighbourhoods, townships and rural towns.
National Treasury (b) Smart Meters Grant To enable municipalities to implement bi-directional smart metering systems. 500 000 650 000 800 000
(Vote 8)
Mineral Resources and Integrated National Electrification To implement the Integrated National Electrification Programme by providing capital subsidies to Eskom to increase access to
Energy Programme (Eskom) Grant electricity, existing and planned residential dwellings (including informal settlements, farm dwellers, new and existing dwellings) 2 196 019 2 294 401 2 399 517
(Vote 34) and the installation of relevant bulk infrastructure in Eskom licenced areas.
Water and Sanitation (a) Regional Bulk Infrastructure Grant To develop new, refurbish, upgrade and replace ageing bulk water and sanitation infrastructure of regional significance that
(Vote 41) connects water resources to infrastructure serving extensive areas across municipal boundaries or large regional bulk
infrastructure serving numerous communities over a large area within a municipality; to implement bulk infrastructure with a
potential of addressing water conservation and water demand management projects or facilitate and contribute to the 3 057 957 3 226 507 3 231 507
implementation of local water conservation and water demand management projects that will directly impact on bulk
infrastructure requirements.
53

Water and Sanitation (b) Water Services Infrastructure Grant Facilitate the planning and implementation of various water and sanitation projects to accelerate backlog reduction and enhance
(Vote 41) the sustainability of services especially in rural municipalities; provide basic and intermittent water and sanitation supply that
ensures provision of services to identified and prioritised communities, including spring protection and groundwater
development; support municipalities in implementing water conservation and water demand management projects; support the 1 046 718 1 118 932 1 341 256
close-out of the existing Bucket Eradication Programme intervention in formal residential areas; support drought relief projects in
affected municipalities.
TOTAL 7 098 489 7 540 035 8 034 146
 SCHEDULE 7, PART A

UNALLOCATED PROVISIONS FOR PROVINCES FOR DISASTER RESPONSE

Column A Column B
Vote Name of allocation Purpose Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Cooperative Governance Provincial Disaster Response Grant To provide for the immediate release of funds for disaster response if an occurrence cannot be adequately addressed in line with
(Vote 3) section 2(1)(b) of the Disaster Management Act. 149 345 151 259 158 189

TOTAL 149 345 151 259 158 189

SCHEDULE 7, PART B

UNALLOCATED PROVISIONS FOR MUNICIPALITIES FOR DISASTER RESPONSE

Column A Column B
Vote Name of allocation Purpose Forward Estimates
2024/25
2025/26 2026/27
R'000 R'000 R'000
Cooperative Governance Municipal Disaster Response Grant To provide for the immediate release of funds for disaster response if an occurrence cannot be adequately addressed in line with
(Vote 3) section 2(1)(b) of the Disaster Management Act. 378 342 395 054 413 153

TOTAL 378 342 395 054 413 153

54
 55

MEMORANDUM ON THE OBJECTS OF THE DIVISION OF

REVENUE BILL, 2024

1. BACKGROUND

1.1. Section 214(1) of the Constitution of the Republic of South Africa, 1996,
(‘‘the Constitution’’) requires that an Act of Parliament must provide for—
(a) the equitable division of revenue raised nationally among the national,
provincial and local spheres of government;
(b) the determination of each province’s equitable share of the provincial
share of that revenue; and
(c) any other allocations to provinces, local government, or municipalities
from the national government’s share of that revenue, and for any
conditions on which those allocations may be made.

1.2. Section 10 of the Intergovernmental Fiscal Relations Act, 1997 (Act No. 97 of
1997) (‘‘Intergovernmental Fiscal Relations Act’’), requires that, as part of the
process of the enactment of the Act of Parliament referred to in paragraph 1.1,
each year when the annual budget is introduced, the Minister of Finance must
introduce in the National Assembly a Division of Revenue Bill (‘‘the Bill’’)
for the financial year to which that budget relates.

1.3. The Intergovernmental Fiscal Relations Act, requires that the Bill be
accompanied by a memorandum explaining—
(a) how the Bill takes account of each of the matters listed in section
214(2)(a) to (j) of the Constitution;
(b) the extent to which account was taken of any recommendations of the
Financial and Fiscal Commission (‘‘the FFC’’) that were submitted to the
Minister of Finance or were raised during consultations with the FFC;
and
(c) any assumptions or formulae used in arriving at the respective shares of
the three spheres of government and the division of the provincial share
between the nine provinces.

1.4. In terms of section 7(4) of the Money Bills and Related Matters Act, 2009 (Act
No. 9 of 2009), when tabling the budget, a report must also be tabled that
responds to the recommendations made in the reports by the Parliamentary
Committees on Finance on the proposed fiscal framework in the Medium
Term Budget Policy Statement and the reports by the Committees on
Appropriations regarding the proposed division of revenue and the condi-
tional grant allocations to provinces and local government as contained in the
Medium Term Budget Policy Statement. The report must explain how the Bill
and the national budget give effect to, or the reasons for not taking into
account, the recommendations contained in the Committee reports.

1.5. The memorandum referred to in paragraph 1.3 is attached to this Memoran-

dum and will also be attached as ‘‘Annexure W1’’ to the Budget Review, and
the report referred to in paragraph 1.4 will be tabled with the budget.

1.6. The Bill is introduced in compliance with the Constitution, the Intergovern-
mental Fiscal Relations Act, and the Money Bills and Related Matters Act,
2009, as set out in paragraphs 1.1 to 1.4.

1.7. The allocations contemplated in section 214(1) of the Constitution are set out
in the following Schedules to the Bill:
 Schedule 1 contains the equitable shares of the three spheres of
government;
 Schedule 2 sets out provincial equitable share allocations;
 Schedule 3 sets out local government equitable share allocations per
municipality;
 Schedules 4 to 7 deal with grant allocations for provinces and
municipalities, including allocations to supplement funding of functions
funded from provincial and municipal budgets, specific purpose alloca-
 56

tions, allocations-in-kind (indirect transfers to provinces and local

government) and the release of funds to provinces and municipalities for
immediate response to a disaster.

2. SUMMARY OF BILL

The following is a brief summary of the Bill:

 Clause 1 contains definitions;
 Clause 2 sets out the objects of the Bill, which are to provide for the equitable
division of revenue raised nationally among the three spheres of government
and to promote predictability and certainty in respect of allocations to
provinces and municipalities as well as transparency and accountability in the
resource allocation process;
 Clause 3 provides for the equitable division of anticipated revenue raised
nationally among the national, provincial and local spheres of government,
which is set out in Schedule 1;
 Clause 4 provides for each province’s equitable share, which is set out in
Schedule 2, and that it must be transferred in terms of a payment schedule;
 Clause 5 provides for each municipality’s equitable share of revenue, which is
set out in Schedule 3 and that it must be transferred on dates specified in clause
5 in amounts as determined in terms of clause 22(2);
 Clause 6 determines what must happen if actual revenue raised falls short or
is in excess of anticipated revenue for the financial year, and allows for
additional conditional and unconditional allocations to be made from the
excess revenue as well as an increase of the equitable share of provinces or
municipalities;
 Clause 7 provides for conditional allocations or an increase of conditional
allocations to provinces in Part A of Schedules 4 to 7;
 Clause 8 provides for conditional allocations or an increase of conditional
allocations to municipalities in Part B of Schedules 4 to 7;
 Clauses 9 and 10 set out the duties of a transferring national officer in respect
of Schedules 4, 5 and 6 allocations;
 Clauses 11 and 12 set out the duties of a receiving officer in respect of
Schedules 4, 5 and 7 allocations;
 Clause 13 sets out the additional duties of a receiving officer in respect of
infrastructure conditional allocations to provinces;
 Clause 14 prescribes the duties in respect of annual financial statements and
annual reports for the 2024/25 financial year;
 Clause 15 requires the publication of certain allocations and all conditional
grant frameworks in the Government Gazette;
 Clause 16 requires that spending must only be in accordance with the purpose
and subject to the conditions set out in the grant frameworks for Schedules 4
to 7 allocations, and sets out funding related arrangements if a function
partially or fully funded by a conditional grant is assigned by a province to a
municipality;
 Clauses 17 and 18 provide for the withholding and stopping of allocations;
 Clause 19 provides for the reallocation of funds;
 Clause 20 provides for the possible conversion of certain allocations in order
to prevent under-spending on the allocation or if the affected national or
provincial department has demonstrated the capacity to implement projects;
 Clause 21 provides for the management of unspent conditional allocations;
 Clauses 22 and 23 provide for payment schedules and their amendment;
 Clause 24 provides for the recovery of any allocation transferred in error or
fraudulently;
 Clause 25 provides for new allocations during a financial year and the use of
funds allocated in Schedule 7;
 Clause 26 provides for preparations for the 2025/26 and 2026/27 financial
years;
 Clause 27 deals with transfers before the commencement of the Division of
Revenue Act for the 2025/26 financial year and the conditions attached to such
transfers;
 Clause 28 sets out the duties of municipalities;
 Clause 29 sets out the duties and powers of provincial treasuries;
 57

 Clause 30 sets out the duties and powers of the National Treasury;
 Clauses 31 to 36 provide for general matters such as liability for costs incurred
in violation of principles of co-operative governance and intergovernmental
relations, irregular expenditure, financial misconduct, delegations and assign-
ments, departures, and the power for the Minister of Finance to make
regulations;
 Clause 37 provides for the repeal of laws; and
 Clause 38 provides for the short title and commencement.

3. ORGANISATIONS AND INSTITUTIONS CONSULTED

The following institutions were consulted on the Bill:

 Financial and Fiscal Commission;
 South African Local Government Association; and
 National and provincial departments.

4. FINANCIAL IMPLICATIONS TO THE STATE

This memorandum outlines the proposed division of revenue between the three
spheres of government, and the financial implications to government are limited to
the total transfers to provinces and local government as indicated in the Schedules
to the Bill.

5. CONSTITUTIONAL IMPLICATIONS

The Bill gives effect to section 214 of the Constitution.

6. PARLIAMENTARY PROCEDURE

6.1. The Constitution prescribes the classification of Bills and thus prescribes the
different procedures to be followed for such enactment. The national
legislative process is governed by sections 73 to 77 of the Constitution.

6.2. The State Law Advisers and the National Treasury have considered the Bill
against the provisions of the Constitution relating to the tagging of Bills, and
against the functional areas listed in Schedule 4 (functional areas of
concurrent national and provincial legislative competence) and Schedule 5
(functional areas of exclusive provincial legislative competence) to the
Constitution.

6.3. For the purposes of tagging, in the case of Tongoane and Others v Minister for
Agriculture and Land Affairs and Others 2010 (6) SA 214 (CC), the
Constitutional Court ruled on the test to be used when tagging a Bill. The
Court held, in paragraph 70, that the ‘‘test for determining how a Bill is to be
tagged must be broader than that for determining legislative competence’’.

6.4. In terms of section 76(3) of the Constitution, a Bill must be dealt with in
accordance with the procedure established by either subsection (1) or
subsection (2) if it falls within a functional area listed in Schedule 4 to the
Constitution. Furthermore, in terms of section 76(4)(b) of the Constitution, a
Bill must be dealt with in accordance with the procedure established by
section 76(1) of the Constitution, if it provides for legislation envisaged in
Chapter 13 of the Constitution and includes provisions affecting the financial
interests of the provincial sphere of government.

6.5. The issue that needs to be determined is whether the proposed amendments as
contained in the Bill, in substantial measure, fall within a functional area listed
in Schedule 4 to the Constitution, or whether the proposed amendments fall
under section 76(4)(b) of the Constitution.

6.6. The provisions of the Bill have been carefully examined, and in our view, they
amount to legislation envisaged in Chapter 13 of the Constitution. Further-
more, the Bill includes provisions affecting the financial interests of the
 58

provincial sphere of government as contemplated in section 76(4)(b) of the

Constitution. We are therefore of the opinion that the Bill must be dealt with
in accordance with the procedure envisaged by section 76 of the Constitution.

6.7. The State Law Advisers and the National Treasury are of the opinion that it is
not necessary to refer this Bill to the National House of Traditional Leaders
and Khoi-San Leaders in terms of section 39(1)(a) of the Traditional and
Khoi-San Leadership Act, 2019 (Act No. 3 of 2019), since it does not contain
provisions that directly affect traditional or Khoi-San communities or pertain
to customary law or the customs of traditional or Khoi-San communities.
 59

DIVISION OF REVENUE
ATTACHMENTS

Page

1. Website ‘‘Annexure W1’’ to the 2024 Budget Review:

Explanatory Memorandum to the Division of Revenue ..................... 61
2. Annexure W2: Frameworks for Conditional Grants to Provinces ..... 124
3. Annexure W3: Frameworks for Conditional Grants to
Municipalities ....................................................................................... 204
4. Annexure W4: Specific Purpose Allocations to Municipalities
(Schedule 5, Part B and Schedule 7, Part B): Current Grants ........... 257
5. Annexure W5: Infrastructure Grant Allocations to Municipalities
(Schedule 4, Part B and Schedule 5, Part B) ...................................... 264
6. Annexure W6: Allocations-In-Kind to Municipalities
(Schedule 6, Part B) ............................................................................. 277
7. Annexure W7: Equitable Share and Total Allocations to
Municipalities
(Schedule 6, Part B) ............................................................................. 284
8. Appendix W1 to Schedule 3: Equitable Share Allocations to
Municipalities (Equitable Share Formula Allocations + RSC Levies
Replacement + Special Support for Councillor Remuneration and
Ward Committees + Breakdown of Equitable Share Allocations per
Local Municipality per Service for District Municipalities
Authorised for Services) ...................................................................... 291
9. Appendix W2 to Schedule 5, Part B and Schedule 6, Part B:
Municipal Infrastructure Grant and Water Services Infrastructure
Grant (Breakdown of MIG And WSIG Allocations per Local
Municipality for District Municipalities Authorised for Services) ..... 298
10. Appendix W3 to Schedule 5, Part B: Municipal Infrastructure
Grant Ring-Fenced Funding for Sports Infrastructure, Breakdown
per Municipality ................................................................................... 303
11. Appendix W4 to Schedule 5, Part B: Targets for Expanded Public
Works Programme Integrated Grant for Municipalities ...................... 306
12. Appendix W5 to Schedule 5, Part B and Schedule 6, Part B:
Breakdown of Regional Bulk Infrastructure Grant Allocations per
Local Municipality per Project ............................................................ 313
13. Appendix W6 to Schedule 5, Part A: Breakdown of the Early
Childhood Development Grant: Allocations per Grant Component
per Province .......................................................................................... 319
14. Appendix W7 to Schedule 5, Part A: Breakdown of the District
Health Programmes Grant: Allocations per Grant Component per
Province ................................................................................................ 321
 60

15. Appendix W8 to Schedule 5, Part A: Breakdown of Human

Resources and Training and Grant: Allocations per Grant
Component per Province ...................................................................... 323
16. Appendix W9 to Schedule 5, Part A: Breakdown of EPWP
Integrated Grant for Provinces: Targets and Allocations per
Provincial Departments ........................................................................ 325
17. Appendix 10 to Schedule 5, Part A: Breakdown of Social Sector
EPWP Incentive Grant for Provinces: Allocations per Provincial
Department............................................................................................ 328
18. Appendix W11 to Schedule 6, Part A: Breakdown of the School
Infrastructure Backlogs Grant: Allocations per Province ................... 330
19. Appendix W12 to Schedule 6, Part A: Breakdown of the National
Health Insurance Indirect Grant: Allocations per Grant Component
per Province .......................................................................................... 332
 61

ANNEXURE W1
EXPLANATORY MEMORANDUM TO THE DIVISION OF REVENUE

BACKGROUND
Section 214(1) of the Constitution requires that the nationally raised revenue be divided
equitably between national government, the nine provinces and 257 municipalities. This is
outlined in the annual Division of Revenue Act. The division of revenue takes into account the
powers and functions assigned to each sphere; fosters transparency, predictability and
stability; and is at the heart of constitutional cooperative governance.

The principles underpinning the equitable sharing and allocation of nationally raised revenue
are prescribed in the Intergovernmental Fiscal Relations Act (1997). Sections 9 and 10(4) of
the Act set out the consultation process to be followed with the Financial and Fiscal
Commission (FFC), including considering recommendations made regarding the division of
revenue.

This explanatory memorandum to the 2024 Division of Revenue Bill fulfils the requirement
set out in section 10(5) of the Intergovernmental Fiscal Relations Act that the bill be
accompanied by an explanatory memorandum detailing how the bill takes account of each of
the matters listed in section 214(a) to (j) of the Constitution; government’s response to the
FFC’s recommendations submitted to the minister in terms of section 9 of the act or as a result
of consultations with the FFC; and any assumptions and formulas used in arriving at the
respective shares. Moreover, this memorandum complements the discussion on the division
of revenue in Chapter 6 of the Budget Review. It has six sections:

x Part 1 lists the factors that inform the division of resources between national, provincial
and local government.
x Part 2 describes the 2024 division of revenue.

x Part 3 sets out how the FFC’s recommendations on the 2024 division of revenue have been
taken into account.
x Part 4 explains the formula and criteria for dividing the provincial equitable share and
conditional grants among provinces.
x Part 5 sets out the formula and criteria for dividing the local government equitable share
and conditional grants among municipalities.
x Part 6 summarises issues that will form part of subsequent reviews of provincial and local
government fiscal frameworks.
The Division of Revenue Bill and its underlying allocations are the result of extensive
consultations between national, provincial and local government. The Budget Council
deliberated on the matters discussed in this memorandum at several meetings during the
year. The approach to local government allocations was discussed with organised local
government at technical meetings with the South African Local Government Association
(SALGA), culminating in meetings of the Budget Forum (made up of the Budget Council and
SALGA). The division of revenue, along with the government priorities that underpin it, was
agreed for the next three years at a Cabinet meeting on 7 February 2024.
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ANNEXURE W1
EXPLANATORY MEMORANDUM TO THE DIVISION OF REVENUE

Part 1: Constitutional considerations

Section 214 of the Constitution requires that the annual Division of Revenue Act be enacted
after 10 key principles outlined in sub-sections 2(a) to (j) are considered. The 10 constitutional
principles considered in the 2024 division of revenue are briefly noted below.

National interest and the division of resources

The National Development Plan sets out the national interest by outlining a long-term vision
for the country through which South Africa can advance inclusive economic transformation.
To achieve this vision, South Africa needs to use the division of resources in a manner that
draws on the energies of its people; builds and grows an inclusive economy; builds
capabilities; enhances the capacity of the state; and promotes leadership and partnerships
throughout society. The 2019–2024 Medium Term Strategic Framework outlines the plan and
outcome-based monitoring framework for implementing South Africa’s national
development priorities for the sixth administration.

In the 2023 Medium Term Budget Policy Statement (MTBPS), the Minister of Finance outlined
how the resources available to government over the 2024 medium-term expenditure
framework (MTEF) period would be allocated to help address government’s areas of
immediate focus. These focus areas are as follows:

x Achieve fiscal sustainability by narrowing the budget deficit and stabilising debt.

x Promote economic growth by increasing spending on policy priorities such as security and
infrastructure.
x Reduce fiscal and economic risks, including through targeted support to key public entities
and building fiscal buffers against future shocks.
These focus areas have informed the division of resources between the three spheres of
government over the 2024 MTEF period. Chapter 4 of the 2023 MTBPS and Chapters 5 and 6
of the 2024 Budget Review discuss how funds have been allocated across the three spheres
of government based on these focus areas. The framework for each conditional grant also
notes how the grant is linked to government’s 14 priority outcomes.

Provision for debt costs

The resources shared between national, provincial and local government include proceeds
from national government borrowing used to fund public spending. Gross loan debt is
expected to increase from R5.2 trillion (73.9 per cent of GDP) in 2023/24 to R5.5 trillion
(74.1 per cent of GDP) in 2024/25 and will peak at R6.3 trillion (74.7 per cent of GDP) in
2026/27. To protect and maintain the country’s integrity and credit reputation, it is important
that national government provide for the resulting debt costs. Chapter 7 of the 2024 Budget
Review provides a more detailed discussion.

National government’s needs and interests

The Constitution assigns exclusive and concurrent powers and functions to each sphere of
government. National and provincial government have concurrent responsibility for a range
of functions, such as school education, health services, social welfare services, housing and
 63

ANNEXURE W1
EXPLANATORY MEMORANDUM TO THE DIVISION OF REVENUE

agriculture. For these functions, national government is mainly responsible for providing
leadership, formulating policy (including setting norms and standards) and providing
oversight and monitoring, while provincial government is mainly responsible for
implementation in line with the nationally determined framework.

National government is exclusively responsible for functions that serve the national interest
and are best centralised, including national defence, the criminal justice system (safety and
security, courts), higher education and administrative functions (home affairs, collection of
national taxes). Provincial and local government receive equitable shares and conditional
grants to enable them to provide basic services and perform their functions. Functions may
shift between spheres of government in line with legislative prescripts to better meet the
country’s needs, which is then reflected in the division of revenue. Changes continue to be
made to various national transfers to provincial and local government to improve their
efficiency, effectiveness and alignment with national strategic objectives.

Provincial and local government basic services

Provinces and municipalities are responsible for providing education, health, social
development, housing, roads, electricity and water, and municipal infrastructure services.
They have the autonomy to allocate resources to meet basic needs and respond to provincial
and local priorities, while giving effect to national objectives. The division of revenue provides
equitable shares to provinces and local government to enable them to meet their basic service
obligations. In addition, conditional grants are provided to enable them to improve and
expand the provision of services.

Over the 2024 MTEF period, R2.8 trillion or 51.1 per cent of non-interest spending is allocated
to provinces and local government. Of this, R2.3 trillion or 42.2 per cent is allocated to
provinces, while R531.7 billion or 9.8 per cent is allocated to local government. This is to
continue funding local and provincial government priorities over the medium term, which
include health, education and basic services, and funding the rising costs of these services as
a result of population growth and higher bulk electricity and water costs.

Fiscal capacity and efficiency

Fiscal capacity refers to the revenue-raising power of each sphere of government. The
upcoming availability of 2022 Census data will offer an opportunity to further differentiate
the funding system in a way that better reflects each province or municipality’s fiscal capacity.
This is especially relevant given that fiscal capacity, which refers to the revenue-raising power
of each sphere of government, may have changed since the 2011 Census update.

Of all three spheres of government, national government has the highest revenue-raising
capacity. The revenue generated is shared with other spheres to support various services and
initiatives. National government has large spending responsibilities, and therefore typically
receives the largest share of nationally raised revenue, after accounting for the contingency
reserve and debt-servicing costs. Provinces, meanwhile, have limited revenue-raising capacity
but significant spending responsibilities, so they receive the second-largest share of nationally
raised revenue.
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ANNEXURE W1
EXPLANATORY MEMORANDUM TO THE DIVISION OF REVENUE

Municipalities, on the other hand, can raise revenue through property rates, user charges and
fees. This revenue covers basic services such as sanitation, waste management, electricity and
water. The costs of these services are typically recovered through tariffs. Therefore,
municipalities finance most of their expenditure through these revenue sources.

However, the ability of individual municipalities to raise revenue varies greatly. Rural
municipalities, for example, typically raise much less revenue than large urban and
metropolitan municipalities. The design of the local government fiscal framework
acknowledges this reality and acknowledges that many rural municipalities will depend on
transfers for most of their funding. These transfers are made through the local government
equitable share formula, which considers the fiscal capacity of each recipient municipality.

To improve the efficiency of funding distribution, mechanisms for allocating funds to

provinces and municipalities are regularly reviewed. Conditional grant allocations to
provincial and local government are informed by the recipient’s efficacy and efficiency in
using previous allocations. With the upcoming census data, it is possible to further improve
the allocation of funding to ensure that it reaches those with the greatest need.

Developmental needs
Developmental needs are accounted for at two levels. First, in determining the division of
revenue, which mostly grows the provincial and local government shares of nationally raised
revenue faster than inflation, and second, in the formulas used to divide national transfers
among municipalities and provinces. Developmental needs are built into the equitable share
formulas for provincial and local government and included in specific conditional grants, such
as the municipal infrastructure grant, which allocates funds according to the number of
households without access to basic services in a municipality. Various infrastructure grants
and the capital budgets of provinces and municipalities aim to boost economic and social
development.

Economic disparities
The equitable share and infrastructure grant formulas redistribute funds towards poorer
provinces and municipalities (parts 4 and 5 of this annexure provide statistics illustrating this).
Through the division of revenue, government continues to invest in economic infrastructure
(such as roads), allocating R109.7 billion over the 2024 MTEF period, and social infrastructure
(such as schools, hospitals and clinics), allocating R262.3 billion over the 2024 MTEF period.
This is to stimulate economic development, create jobs and address economic and social
disparities.

Obligations in terms of national legislation

The Constitution gives provincial governments and municipalities the power to determine
priorities and allocate budgets. National government is responsible for developing policy,
fulfilling national mandates, setting national norms and standards for provincial and
municipal functions, and monitoring the implementation of concurrent functions.
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ANNEXURE W1
EXPLANATORY MEMORANDUM TO THE DIVISION OF REVENUE

The 2024 MTEF, through the division of revenue, continues to fund the delivery of provincial,
municipal and concurrent functions through a combination of conditional and unconditional
grants.

Predictability and stability

Provincial and local government equitable share allocations are based on estimates of
nationally raised revenue. If this revenue falls short of estimates within a given year, the
equitable shares of provinces and local government will not be reduced. Allocations are
assured (voted, legislated and guaranteed) for the first year and are transferred according to
a payment schedule. To contribute to longer-term predictability and stability, estimates for a
further two years are published with the annual proposal for appropriations. Adjusted
estimates as a result of changes to data underpinning the equitable share formulas and
revisions to the formulas themselves are phased in to ensure minimal disruption.

Flexibility in responding to emergencies

Government has a contingency reserve for unforeseen and unavoidable events. In addition,
two conditional grants for disasters and housing emergencies (provincial disaster response
grant and municipal disaster response grant) allow government to allocate and transfer funds
to affected provinces and municipalities in the immediate aftermath of a disaster. Over the
2024 MTEF period, R1.6 billion is allocated to these grants. Furthermore, various pieces of
legislation, such as sections 16 and 25 of the Public Finance Management Act (1999), provide
for the allocation of funds (including adjustment allocations) to deal with emergency,
unforeseeable and unavoidable situations. Section 29 of the Municipal Finance Management
Act (2003) allows a municipal mayor to authorise unforeseeable and unavoidable expenditure
in an emergency.

Part 2: The 2024 division of revenue

Medium-term fiscal policy is focused on reducing the budget deficit and stabilising the debt-
to-GDP ratio. Over the medium term, restoring fiscal sustainability requires continued
restraint in expenditure growth and reforms to raise economic growth. The 2024 Budget
proposes:

x Additional allocations to address immediate spending pressures, including extending the

COVID-19 social relief of distress grant for 12 months until March 2025, and bolstering
provincial transfers for health and education.
x Supporting economic growth through a range of reforms, including the infrastructure-
build programme financed through innovative funding mechanisms and supported by
improved technical capabilities (see Chapter 3 of the 2024 Budget Review).
The most important public spending programmes that help poor South Africans, contribute
to growth and create jobs have been protected from major reductions. The 2024 division of
revenue reprioritises existing funds to ensure these objectives are met.

Excluding debt-service costs and the contingency reserve, allocated expenditure shared
across government amounts to R1.7 trillion in 2024/25, R1.8 trillion in 2025/26 and
R1.9 trillion in 2026/27. The division of these funds between the three spheres takes into
 66

ANNEXURE W1
EXPLANATORY MEMORANDUM TO THE DIVISION OF REVENUE

account government’s spending priorities, each sphere’s revenue-raising capacity and

responsibilities, and input from various intergovernmental forums and the FFC. The provincial
and local equitable share formulas are designed to ensure fair, stable and predictable revenue
shares, and to address economic and fiscal disparities.

Increase in non-interest spending

Over the next few years, government plans to increase its consolidated government spending
from R2.3 trillion in 2023/24 to R2.6 trillion in 2026/27, with an annual growth rate of 4.6 per
cent. The bulk of this spending will go towards supporting the social wage, which is a crucial
aspect of government’s commitment to social welfare.

Despite the increase in spending, the consolidated budget deficit is expected to decline from
4.9 per cent of GDP in 2023/24 to 3.3 per cent of GDP in 2026/27. However, public entities,
social security funds and provinces are expected to accumulate a combined cash deficit over
the next two years, which will add to the primary budget deficit. Nonetheless, a small
combined cash surplus is anticipated for these entities in 2026/27.

Additionally, spending will increase by R251.3 billion over the same period, including
R57.2 billion for the carry-through costs of the 2023/24 wage increase in labour-intensive
sectors and R33.6 billion to extend the COVID-19 social relief of distress grant for another
year.

Several provincial and local government infrastructure grants that are likely to go unspent
based on historical spending trends are being reprioritised to other priorities. Parts 4 and 5 of
this annexure set out in more detail how the changes to the baseline affect provincial and
local government transfers.

The fiscal framework

Table W1.1 presents the medium-term macroeconomic forecasts for the 2024 Budget. It sets
out the growth assumptions and fiscal policy targets on which the fiscal framework is based.

Table W1.1 Medium-term macroeconomic assumptions

2023/24 2024/25 2025/26 2026/27
2023 2024 2023 2024 2023 2024 2024
R billion/percentage of GDP Budget Budget Budget Budget Budget Budget Budget
Gross domestic product 7 005.7 7 049.0 7 452.4 7 452.2 7 938.5 7 913.8 8 422.3
Real GDP growth 1.0% 0.7% 1.7% 1.4% 1.9% 1.7% 1.8%
GDP inflation 4.3% 4.1% 4.6% 4.2% 4.6% 4.5% 4.5%
National budget framework – –
Revenue 1 759.2 1 712.8 1 868.1 1 815.0 2 007.7 1 947.4 2 086.0
Percentage of GDP 25.1% 24.3% 25.1% 24.4% 25.3% 24.6% 24.8%
Expenditure 2 034.6 2 044.2 2 137.9 2 136.0 2 266.5 2 255.6 2 373.2
Percentage of GDP 29.0% 29.0% 28.7% 28.7% 28.6% 28.5% 28.2%
Main budget balance1 -275.4 -331.4 -269.9 -320.9 -258.8 -308.2 -287.2
Percentage of GDP -3.9% -4.7% -3.6% -4.3% -3.3% -3.9% -3.4%
1. A positive number reflects a surplus and a negative number a deficit
Source: National Treasury

Table W1.2 sets out the division of revenue for the 2024 MTEF period after accounting for
new policy priorities.
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Table W1.2 Division of nationally raised revenue

2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27
Revised
R million Outcome estimate Medium-term estimates
Division of available funds
National departments 790 545 822 785 855 868 823 903 848 460 853 711 890 452
of which:
Indirect transfers 3 023 3 757 3 536 3 998 3 841 4 195 4 177
to provinces
Indirect transfers to 4 100 5 702 6 956 8 297 7 098 7 540 8 034
local government
Provinces 628 777 660 799 694 131 706 404 729 459 760 853 790 802
Equitable share 520 717 544 835 570 868 585 086 600 476 627 442 655 704
Conditional grants 108 060 115 964 123 263 121 318 128 984 133 411 135 098
Local government 137 098 135 625 150 699 157 774 170 294 177 656 183 775
Equitable share 83 102 76 169 83 938 92 689 101 178 106 087 110 661
Conditional grants 39 969 44 839 51 426 49 652 52 990 54 720 55 493
General fuel levy 14 027 14 617 15 335 15 433 16 127 16 849 17 621
sharing
with metros
Provisional allocation – – – – 570 41 093 53 453
not assigned to
votes1
Non-interest 1 556 420 1 619 208 1 700 698 1 688 081 1 748 784 1 833 313 1 918 482
allocations
Percentage increase 4.7% 4.0% 5.0% -0.7% 3.6% 4.8% 4.6%
Debt-service costs 232 596 268 072 308 459 356 141 382 183 414 664 440 240
Contingency reserve – – – – 5 000 7 600 14 500
Main budget 1 789 016 1 887 280 2 009 157 2 044 222 2 135 967 2 255 576 2 373 222
expenditure
Percentage increase 5.8% 5.5% 6.5% 1.7% 4.5% 5.6% 5.2%

Percentage shares
National department 50.8% 50.8% 50.3% 48.8% 48.5% 47.6% 47.7%
Provinces 40.4% 40.8% 40.8% 41.8% 41.7% 42.5% 42.4%
Local government 8.8% 8.4% 8.9% 9.3% 9.7% 9.9% 9.9%
1. Infrastructure Fund and other provisional allocations
Source: National Treasury

Table W1.3 shows how changes to the baseline are spread across government. The new focus
areas are accommodated by small increases in non-interest spending.

Table W1.3 Changes over baseline

R million 2024/25 2025/26
National departments 12 795 -24 209
Provinces 8 997 6 180
Local government -4 088 -5 674
Allocated expenditure 17 703 -23 703
Source: National Treasury

Table W1.4 sets out schedule 1 of the Division of Revenue Bill, which reflects the legal division
of revenue between national, provincial and local government. In this division, the national
share includes all conditional grants to provinces and local government in line with
section 214(1) of the Constitution, and the allocations for each sphere reflect equitable shares
only.
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Table W1.4 Schedule 1 of the Division of Revenue Bill

2024/25 2025/26 2026/27
R million Allocation Forward estimates
National1 1 434 313 1 522 047 1 606 856
Provincial 600 476 627 442 655 704
Local 101 178 106 087 110 661
Total 2 135 967 2 255 576 2 373 222
1. National share includes conditional grants to provinces and local government,
general fuel levy sharing with metropolitan municipalities, debt-service costs,
the contingency reserve and provisional allocations
Source: National Treasury

The 2024 Budget Review sets out in detail how constitutional considerations and
government’s priorities are taken into account in the division of revenue. It describes
economic and fiscal policy considerations, revenue issues, debt and financing considerations,
and expenditure plans. Chapter 6 focuses on provincial and local government financing.

Part 3: Response to the FFC’s recommendations

Section 9 of the Intergovernmental Fiscal Relations Act requires the FFC to make
recommendations regarding:

x “An equitable division of revenue raised nationally, among the national, provincial and
local spheres of government;
x the determination of each province’s equitable share in the provincial share of that
revenue; and
x any other allocations to provinces, local government or municipalities from the national
government’s share of that revenue, and any conditions on which those allocations should
be made.”
The act requires that the FFC table these recommendations at least 10 months before the
start of each financial year. The FFC tabled its Submission for the Division of Revenue 2024/25
to Parliament in 2023. This year’s theme is “Improving service delivery and inclusivity in an
environment of expenditure moderation”. The 2024/25 recommendations cover the
following areas: the sources, spillovers and fiscal sustainability of escalating global inflation;
the impact of state-owned enterprises and basic income grant on fiscal sustainability; learner
teacher support materials and learner transport in South Africa; assessment of the response
to climate change in local government; investigation into spatial inequalities and the efficacy
of municipal spending in driving local economic development; and municipal cost recovery
and the affordability of basic services.

Section 214 of the Constitution requires that the FFC’s recommendations be considered
before tabling the division of revenue. Section 10 of the Intergovernmental Fiscal Relations
Act requires that the Minister of Finance table a Division of Revenue Bill with the annual
budget in the National Assembly. The Bill must be accompanied by an explanatory
memorandum setting out how government has taken into account the FFC’s
recommendations when determining the division of revenue. This part of the explanatory
memorandum complies with this requirement.
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The FFC’s recommendations can be divided into three categories:

x Recommendations that apply directly to the division of revenue

x Recommendations that indirectly apply to issues related to the division of revenue

x Recommendations that do not relate to the division of revenue.

Government’s responses to the first and second categories are provided below.
Recommendations that do not relate to the division of revenue are normally referred to the
officials to whom they were addressed, who are requested to respond directly to the FFC. All
the FFC recommendations can be accessed at www.ffc.co.za.

Recommendations that apply directly and indirectly to the division of revenue

Chapter 4: Assessing the response to climate change in local government
The FFC recommends the following: “National Treasury, together with CoGTA [Department
of Cooperative Governance and Traditional Affairs] and the DPW&I [Department of Public
Works and Infrastructure], should, as a starting point, revise formats for the infrastructure
grant frameworks to include climate change response specifications so as to be able to
gradually achieve climate resilient infrastructure, with a strategic approach in the medium to
long term of incorporating climate change mitigation and adaptation measures to all
infrastructure related projects.”

Government response

Government recognises that all municipalities should prioritise the construction of

climate-resilient infrastructure. Nonetheless, this process cannot be solely regulated through
conditional grants, as disaster mitigation, preparedness, and repairs and maintenance must
form part of municipal budgeting and day-to-day operations to minimise the vulnerability of
infrastructure to climate risks. Capital grants are not suitable to address these activities.
Conditional grants are established according to relevant sectoral policies, standards and
norms. Project appraisal officers must ensure that the specifications and engineering designs
of each project align with these provisions, including those pertaining to climate change. The
term “building back better” coined by the National Disaster Management Centre is a positive
initiative that engages with relevant stakeholders, including grant-administering
departments, to rebuild recovered infrastructure and create new infrastructure that is climate
resilient. This collaboration will ensure that the country’s infrastructure remains resilient to
climate risks, safeguarding service delivery and progress in all sectors of the economy.

Chapter 5: Investigating spatial inequalities and the efficacy of municipal spending

in driving local economic development
The FFC recommends the following: “to overcome persistent challenges municipalities face
in the context of the rapidly changing economic environment, the Minister of CoGTA and the
Minister of Finance should critically review the local government fiscal framework. A
differentiated approach is needed to ensure the policy is well-tailored to overcome unique
issues individual municipalities face. To achieve this, the fiscal framework may need to be
radically, rather than incrementally, reconfigured.”
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Government response

The National Treasury is reviewing the fiscal framework. The findings will undergo a rigorous
consultation process, and all reforms will be phased in incrementally. It should be noted that
the diagnostic review of capacity building indicates that poor local government performance
is not primarily funding related but a result of systemic issues rooted in poor governance.

The FFC recommends the following: “Careful attention must be given to the funding
mechanism of conditional grants and the Commission thus recommends that CoGTA and
National Treasury develop an appropriate funding mechanism or funding plan in a targeted
and phased approach, which enhances the capacity of municipalities to spend conditional
grants effectively. The DDM [district development model] must be strengthened and financed
for local government to fulfil its developmental role.”

Government response

The recommendation is noted. The National Treasury and CoGTA are continuously reviewing
and improving funding mechanisms to ensure effective spending of conditional grants.
Through the conditional grants review process currently under way, government will work
towards developing an appropriate funding mechanism for conditional grants in a targeted
and phased approach while improving the capacity of municipalities to spend effectively.
Government acknowledges the importance of strengthening the district development model
and its financing to enable local government to fulfil its developmental role. Funding to
institutionalise the model is available through the municipal systems improvement grant for
the 2024 MTEF period.

Part 4: Provincial allocations

Provincial government receives two forms of allocations from nationally raised revenue: the
equitable share and conditional grants. Sections 214 and 227 of the Constitution require that
an equitable share of nationally raised revenue be allocated to provincial government to
provide basic services and perform its allocated functions. The equitable share is an
unconditional transfer to provinces and constitutes their main source of revenue. Due to their
limited revenue-raising abilities, provinces receive 42.2 per cent of nationally raised revenue
over the medium term. In addition, they receive conditional grants to help them fulfil their
mandates. Transfers to provinces account for over 96.6 per cent of provincial revenue.

This section outlines national transfers to provinces for the 2024 MTEF period announced in
the 2023 MTBPS and changes to the equitable share and conditional grants that were effected
after it was tabled. Having taken the revisions to the provincial fiscal framework into account,
national transfers to provinces increase from R706.4 billion in 2023/24 to R729.5 billion in
2024/25. Over the MTEF period, provincial transfers will grow at an average annual rate of
3.8 per cent to R790.8 billion in 2026/27. Table W1.5 sets out the transfers to provinces for
2024/25. A total of R600.5 billion is allocated to the provincial equitable share and R129 billion
to conditional grants, which includes an unallocated amount of R149 million for the provincial
disaster response grant.
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Table W1.5 Total transfers to provinces, 2024/25

Equitable Conditional Total
R million share grants transfers
Eastern Cape 78 093 14 759 92 852
Free State 33 091 9 548 42 639
Gauteng 127 992 27 891 155 883
KwaZulu-Natal 121 145 25 396 146 541
Limpopo 69 625 11 779 81 404
Mpumalanga 49 499 10 099 59 599
Northern Cape 16 143 5 224 21 367
North West 42 816 9 284 52 100
Western Cape 62 071 14 854 76 926
Unallocated 149 149
Total 600 476 128 984 729 459
Source: National Treasury

The provincial fiscal framework takes account of the different pressures facing each province
and allocates larger per capita allocations to poorer provinces and provinces with smaller
populations.

Figure W1.1 Per capita allocations to provinces, 2024/25

Average conditional grant per capita 2024/25 Average equitable share per capita 2024/25
16
4.0
2.2 3.3 2.0
R thousand

12 2.2 2.1 2.2

2.1
8 1.7
11.7 11.3 11.7 12.3
10.5 10.5 10.2
4 8.0 8.6

0
Limpopo
Eastern Cape

Free State

KwaZulu-Natal

Western Cape
Gauteng

Mpumalanga

Northern Cape

North West

Source: National Treasury

Changes to provincial allocations

For the 2024 MTEF period, revisions to the provincial fiscal framework reflect fiscal
consolidation reductions that respond to the fiscal pressures by government. Over the 2024
MTEF period, additions have been made to cover the costs associated with the 2023 public-
service wage agreement. The revisions also include the shift of funds to national government
and between conditional grants. Table W1.6 provides a summary of the changes to the
provincial fiscal framework.

Over the medium term, provincial transfers are reduced by R88.4 billion. Of this amount,
direct transfers are reduced by R86.1 billion and indirect transfers by R2.3 billion.
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The provincial equitable share is reduced by R19.6 billion in 2024/25, R20.6 billion in 2025/26
and R21.3 billion in 2026/27. The 2023 MTBPS announced that the education and health
sectors in the provinces would receive an allocation of R68.2 billion over the 2024 MTEF
period to cover the carry-through cost of implementing the 2023 public-service wage
agreement. These funds were initially allocated through the provincial equitable share. Of
these funds, R3.9 billion has since been redirected to the provincial conditional grants in these
two sectors that fund employee compensation. The remaining R64.2 billion remains in the
provincial equitable share and is allocated to provinces through the equitable share formula.
A total of R136 million has been redirected to the conditional grants in the education sector
and R3.8 billion to the conditional grants in the health sector. Conditional grants to provinces
are reduced by R6 billion in 2024/25, R9 billion in 2025/26 and R11.8 billion in 2026/27. Since
the 2023 MTBPS, further additions of R37.3 billion have been made to the provincial equitable
share over the MTEF period, mainly for education and health to deal with compensation of
employees pressures emanating from the wage agreement. The additions are R12.2 billion in
2024/25, R12.4 billion in 2025/26 and R12.7 billion in 2026/27.

Funds were previously added to the early childhood development grant to pilot a nutrition
support programme and a result-based service delivery model. From 2024/25, the nutrition
support programme and result-based service delivery model will be implemented by national
government. An amount of R1.1 billion is reprioritised from the early childhood development
grant to national government over the medium term for this purpose.

Other changes include a shift of R737 million from the national health insurance grant to the
national tertiary services grant. This shift allows for the funding of oncology services to be
consolidated under a single conditional grant. The funds will be used for the continued
development and expansion of tertiary services. To improve the management of the national
health insurance indirect grant, the personal services component and the non-personal
services component of the grant will be merged into one component for the 2024 MTEF
period. The newly merged health systems component will continue to implement the
programmes that were funded through the previous two components of this grant.
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1
Table W1.6 Revisions to direct and indirect transfers to provincial government
MTEF total
R million 2024/25 2025/26 2026/27 revision
Technical adjustments – – – –
Direct transfers – – – –
Provincial equitable share -1 244 -1 307 -1 371 -3 921
Early childhood development grant 1 1 1 2
Education infrastructure grant 12 13 13 38
HIV and AIDS (life skills education) grant 4 4 4 11
Learners with profound intellectual disabilities 7 7 7 21
Maths, science and technology grant 0 0 0 1
National school nutrition programme grant 20 21 21 63
District health programmes grant 553 582 611 1 746
Health facility revitalisation grant 11 11 12 34
Human resources and training grant 258 271 285 814
National health insurance grant -232 -212 -234 -678
National tertiary services grant 610 609 651 1 870
Additions to baseline 33 803 35 089 36 577 105 469
Direct transfers 33 803 35 089 36 577 105 469
Provincial equitable share 32 559 33 782 35 207 101 548
Conditional grants 1 244 1 307 1 371 3 921
Reduction to baselines -25 564 -29 651 -33 180 -88 395
Direct transfers -24 806 -28 909 -32 420 -86 135
Provincial equitable share -19 583 -20 611 -21 337 -61 531
Comprehensive agricultural support -36 -70 -73 -179
programme grant
Ilima/Letsema projects grant -200 – – -200
Early childhood development grant -297 -396 -414 -1 107
Education infrastructure grant -176 -217 -219 -611
HIV and AIDS (life skills education) Grant -6 -7 -7 -20
Maths, science and technology grant -9 -14 -15 -38
Provincial disaster response grant -3 -8 -8 -19
District health programmes grant -663 -1 684 -1 761 -4 108
Health facility revitalisation grant -220 -460 -481 -1 161
National health insurance grant -29 -75 -78 -182
Human settlements development grant -1 463 -1 647 -2 187 -5 297
Informal settlements upgrading -1 245 -1 928 -3 983 -7 155
partnership grant
Expanded public works programme -143 -159 -166 -468
integrated grant for provinces
Social sector expanded public works -140 -156 -163 -459
programme incentive grant for provinces
Community library services grant -29 -72 -75 -176
Mass participation and sport development grant -13 -33 -34 -80
Provincial roads maintenance grant -445 -1 093 -1 126 -2 664
Indirect transfers -758 -742 -760 -2 260
School infrastructure backlogs grant -530 -493 -503 -1 526
National health insurance indirect grant -228 -249 -256 -733
Total change to provincial government allocations 8 239 5 438 3 398 17 075
Change to direct transfers 8 997 6 180 4 157 19 334
Change to indirect transfers -758 -742 -760 -2 260
Net change to provincial government allocations 8 239 5 438 3 398 17 075
Source: National Treasury
After accounting for these changes, the provincial equitable share grows at an average annual
rate of 3.9 per cent over the MTEF period, while direct conditional grant allocations grow at
an average annual rate of 3.7 per cent.
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The provincial equitable share

The equitable share is the main source of revenue through which provinces are able to meet
their expenditure responsibilities. To ensure that allocations are fair, the equitable share is
allocated through a formula using objective data to reflect the demand for services across all
nine provinces. For each year of the 2024 MTEF period, the following amounts are allocated
to the provincial equitable share: R600.5 billion in 2024/25, R627.4 billion in 2025/26 and
R655.7 billion in 2026/27.

The equitable share formula

The equitable share formula consists of six components that account for the relative demand
of services and take into consideration changing demographics in each of the provinces. The
structure of the two largest components, education and health, is based on the demand and
the need for education and health services. The other four components enable provinces to
perform their other functions, taking into consideration the population size of each province,
the proportion of poor residents in each province, the level of economic activity and the costs
associated with running a provincial administration.

In addition to the annual data updates that are made to the provincial equitable share formula
components, changes are being made to the components as part of the most recent review
of the formula. The review, which started at the end of 2016, is being carried out in a phased
manner. The changes to enrolment data and mid-year population estimates for the education
component have been fully phased in. The most recent phase of the review involved updating
the health component with a newly designed risk-adjusted index to inform the risk profile of
each province. These changes started to be phased in over the 2022 MTEF period, with the
changes taking full effect in 2024/25.

Data availability

Some of the components of the equitable share formula will continue to be updated with
data used in the previous MTEF. There was no official release of mid-year population
estimates by Statistics South Africa for 2023, as this was replaced with the anticipated official
release of the 2022 Census. At the time of determining the provincial equitable share formula,
most of the 2022 Census data needed to make annual technical updates to the formula was
not yet available. As a result, the only data available is from the 2022 mid-year population
estimates, which have been used to inform the updates in the current formula. The 2022 mid-
year population estimates will therefore continue to inform the updates to the formula for
the 2024 MTEF. Similarly, the economic activity component uses regional GDP data used in
the 2023 MTEF. Statistics South Africa is reviewing the methodology that informs the
determination of regional GDP. The 2019 regional GDP was the last official data published by
Statistics South Africa and informs the updates for the equitable share formula over the 2024
MTEF period.

The rest of the formula has been updated with 2023 preliminary data published by the
Department of Basic Education on school enrolment from the Learner Unit Record
Information Tracking System (LURITS) database. Data from the health sector for 2021/22 and
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2022/23 and the 2022 General Household Survey for medical aid coverage is also used to
update the formula.

The provincial equitable share formula continues to be reviewed. Further details of this review
are discussed in Part 6.

Summary of the formula’s structure

The formula’s six components, shown in Table W1.7, capture the relative demand for services
across provinces and take into account specific provincial circumstances. The components are
neither indicative budgets nor guidelines as to how much should be spent on functions.
Rather, the education and health components are weighted broadly in line with historical
expenditure patterns to indicate relative need. Provincial executive councils determine the
departmental allocations for each function, taking into account the priorities that underpin
the division of revenue.

For the 2024 Budget, the formula components are set out as follows:

x An education component (48 per cent), based on the size of the school-age population
(ages five to 17) and the number of learners (Grades R to 12) enrolled in public ordinary
schools.
x A health component (27 per cent), based on each province’s risk profile and health system
caseload.
x A basic component (16 per cent), derived from each province’s share of the national
population.
x An institutional component (5 per cent), divided equally between the provinces.

x A poverty component (3 per cent), based on income data. This component reinforces the
redistributive bias of the formula.
x An economic activity component (1 per cent), based on regional gross domestic product
(GDP-R, measured by Statistics South Africa).
Table W1.7 Distributing the equitable shares by province, 2024 MTEF
Basic Economic Institu- Weighted
Education Health share Poverty activity tional average
Eastern Cape 13.2% 13.6% 11.0% 14.4% 7.6% 11.1% 12.8%
Free State 5.2% 5.6% 4.8% 5.0% 5.0% 11.1% 5.5%
Gauteng 20.7% 21.1% 26.6% 19.3% 34.5% 11.1% 21.4%
KwaZulu-Natal 21.2% 20.6% 19.0% 21.7% 15.9% 11.1% 20.1%
Limpopo 12.5% 11.3% 9.8% 13.1% 7.4% 11.1% 11.7%
Mpumalanga 8.2% 8.0% 7.8% 9.3% 7.5% 11.1% 8.3%
Northern Cape 2.2% 2.3% 2.2% 2.2% 2.0% 11.1% 2.7%
North West 6.8% 7.2% 6.9% 8.3% 6.5% 11.1% 7.2%
Western Cape 9.8% 10.4% 11.9% 6.6% 13.6% 11.1% 10.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Source: National Treasury
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Education component (48 per cent)

The education component has two sub-components, accounting for school-age population
(five to 17 years) and enrolment data. Each element is assigned a weight of 50 per cent.

The school-age population data is updated using the 2022 mid-year population estimates data
obtained from Statistics South Africa. The enrolment data is obtained from the Department
of Basic Education’s LURITS system, with the most recent data collected in 2023. These sub-
components are used to calculate a weighted share for the education component for each of
the provinces. Table W1.8 shows the combined effect of updating the education component
with new enrolment and age cohort data on the education component shares.

Table W1.8 Impact of changes in school enrolment on the education component share
Difference
School enrolment Changes in Weighted average in
Age enrolment weighted
Thousand 5-17 2022 2023 data 2023 MTEF 2024 MTEF average
Eastern Cape 1 881 1 824 1 804 -20 13.3% 13.2% -0.08%
Free State 721 727 721 -5 5.2% 5.2% -0.02%
Gauteng 3 190 2 602 2 618 16 20.7% 20.7% 0.05%
KwaZulu-Natal 3 047 2 880 2 872 -8 21.2% 21.2% -0.04%
Limpopo 1 698 1 797 1 798 1 12.6% 12.5% -0.00%
Mpumalanga 1 146 1 144 1 149 5 8.2% 8.2% 0.01%
Northern Cape 322 305 306 0 2.2% 2.2% 0.00%
North West 1 026 875 879 5 6.8% 6.8% 0.01%
Western Cape 1 484 1 242 1 267 24 9.7% 9.8% 0.08%
Total 14 515 13 396 13 414 18 100.0% 100.0% –
Source: National Treasury

Health component (27 per cent)

The health component uses a risk-adjusted capitation index and output data from public
hospitals to estimate each province’s share of the health component. These methods work
together to balance needs (risk-adjusted capitation) and demands (output component).

The health component is presented in three parts below. Table W1.9 shows the shares of the
risk-adjusted component, which accounts for 75 per cent of the health component.

Table W1.9 Risk-adjusted sub-component shares

Mid-year
population Insured Risk-
estimates population adjusted Weighted Risk-adjusted shares
Thousand 2022 2022 index population 2023 MTEF 2024 MTEF Change
Eastern Cape 6 677 10.6% 119.8% 7 149 13.5% 13.8% 0.3%
Free State 2 922 14.5% 111.4% 2 783 5.2% 5.4% 0.1%
Gauteng 16 099 22.2% 85.4% 10 699 20.8% 20.6% -0.2%
KwaZulu-Natal 11 538 11.1% 102.6% 10 526 20.4% 20.3% -0.1%
Limpopo 5 941 8.9% 113.2% 6 125 11.7% 11.8% 0.1%
Mpumalanga 4 720 10.2% 104.7% 4 438 8.6% 8.6% -0.1%
Northern Cape 1 309 15.7% 114.5% 1 264 2.3% 2.4% 0.1%
North West 4 187 13.6% 110.3% 3 989 7.5% 7.7% 0.2%
Western Cape 7 212 25.2% 90.6% 4 885 9.9% 9.4% -0.4%
Total 60 605 51 858 100.0% 100.0% 0.0%
Source: National Treasury
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The risk-adjusted sub-component estimates a weighted population in each province using the
risk-adjusted index. The percentage of the population with medical insurance, based on the
2022 General Household Survey, is deducted from the 2022 mid-year population estimates
to estimate the uninsured population per province. The risk-adjusted index, which is an index
of each province’s health risk profile, is applied to the uninsured population to estimate the
weighted population. Each province’s share of this weighted population is used to estimate
their share of the risk-adjusted sub-component. The last column in Table W1.9 shows the
change in this sub-component between 2023 and 2024.

Table W1.10 Output sub-component shares

Primary healthcare Hospital workload
visits patient-day equivalents
Thousand 2021/22 2022/23 Average Share 2021/22 2022/23 Average Share
Eastern Cape 13 693 14 118 13 905 13.4% 4 084 3 696 3 890 12.9%
Free State 4 772 5 059 4 915 4.7% 1 947 2 012 1 979 6.6%
Gauteng 18 648 19 725 19 186 18.5% 6 834 7 283 7 059 23.5%
KwaZulu-Natal 23 906 24 714 24 310 23.4% 6 139 6 388 6 264 20.8%
Limpopo 12 753 13 047 12 900 12.4% 2 660 2 809 2 734 9.1%
Mpumalanga 7 734 8 134 7 934 7.6% 1 733 1 790 1 762 5.9%
Northern Cape 2 333 2 538 2 435 2.3% 577 572 575 1.9%
North West 6 606 7 004 6 805 6.5% 1 631 1 629 1 630 5.4%
Western Cape 10 950 12 064 11 507 11.1% 4 075 4 235 4 155 13.8%
Total 101 394 106 401 103 898 100.0% 29 680 30 414 30 047 100.0%
Source: National Treasury

The output sub-component (shown in Table W1.10) uses patient load data from the District
Health Information Services. The average number of visits to primary healthcare clinics in
2021/22 and 2022/23 is calculated to estimate each province’s share of this part of the output
component, which makes up 5 per cent of the health component. For hospitals, each
province’s share of the total patient-day equivalents at public hospitals in 2021/22 and
2022/23 is used to estimate their share of this part of the output sub-component, which
makes up 20 per cent of the health component. In total, the output component is 25 per cent
of the health component.

Table W1.11 presents the health component in three parts, with the risk-adjusted
component, which accounts for 75 per cent of the health component, and the output
component, which accounts for 25 per cent of the health component.

Table W1.11 Health component weighted shares

Primary Hospital
Risk-adjusted healthcare component Weighted shares
Weight 75.0% 5.0% 20.0% 2023 MTEF 2024 MTEF Change
Eastern Cape 13.8% 13.4% 12.9% 13.4% 13.6% 0.2%
Free State 5.4% 4.7% 6.6% 5.5% 5.6% 0.1%
Gauteng 20.6% 18.5% 23.5% 21.2% 21.1% -0.1%
KwaZulu-Natal 20.3% 23.4% 20.8% 20.7% 20.6% -0.1%
Limpopo 11.8% 12.4% 9.1% 11.2% 11.3% 0.1%
Mpumalanga 8.6% 7.6% 5.9% 8.0% 8.0% -0.1%
Northern Cape 2.4% 2.3% 1.9% 2.3% 2.3% 0.1%
North West 7.7% 6.5% 5.4% 7.1% 7.2% 0.1%
Western Cape 9.4% 11.1% 13.8% 10.6% 10.4% -0.3%
Total 100.0% 100.0% 100.0% 100.0% 100.0% 0.0%
Source: National Treasury
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Basic component (16 per cent)

The basic component is derived from each province’s share of the national population. This
component constitutes 16 per cent of the total equitable share. For the 2024 MTEF,
population data is drawn from the 2022 mid-year population estimates produced by Statistics
South Africa. Table W1.12 shows how population changes have affected the basic
component’s revised weighted shares.

Table W1.12 Impact of the changes in population on the basic component shares
Mid-year population Basic component
estimates shares
%
population
Population change
Thousand 2022 2022 change 2023 MTEF 2024 MTEF Change
Eastern Cape 6 677 6 677 – 0% 11.0% 11.0% 0%
Free State 2 922 2 922 – 0% 4.8% 4.8% 0%
Gauteng 16 099 16 099 – 0% 26.6% 26.6% 0%
KwaZulu-Natal 11 538 11 538 – 0% 19.0% 19.0% 0%
Limpopo 5 941 5 941 – 0% 9.8% 9.8% 0%
Mpumalanga 4 720 4 720 – 0% 7.8% 7.8% 0%
Northern Cape 1 309 1 309 – 0% 2.2% 2.2% 0%
North West 4 187 4 187 – 0% 6.9% 6.9% 0%
Western Cape 7 212 7 212 – 0% 11.9% 11.9% 0%
Total 60 605 60 605 – 0.0% 100.0% 100.0% –
Source: National Treasury

Institutional component (5 per cent)

The institutional component recognises that some costs associated with running a provincial
government and providing services are not directly related to the size of a province’s
population or factors included in other components. It is therefore distributed equally
between provinces, with each province receiving 11.1 per cent. This component benefits
provinces with smaller populations, especially the Northern Cape, the Free State and the
North West, because the allocation per person for these provinces is much higher in this
component.

Poverty component (3 per cent)

The poverty component introduces a redistributive element to the formula and is assigned a
weight of 3 per cent. For this component, the poor population is defined as people who fall
into the lowest 40 per cent of household incomes in the 2010/11 Income and Expenditure
Survey. The estimated size of the poor population in each province is calculated by multiplying
the proportion of people in that province who fall into the poorest 40 per cent of South
African households by the province’s population figure from the 2022 mid-year population
estimates. Table W1.13 shows the proportion of the poor in each province from the Income
and Expenditure Survey, the 2022 mid-year population estimates and the weighted share of
the poverty component per province.
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Table W1.13 Comparison of current and new poverty component weighted shares
Income 2023 MTEF 2024 MTEF
and
Expendi- Mid-year Mid-year
ture population Poor population Poor Difference
Survey estimates popula- Weighted estimates popula- Weighted in weighted
Thousand 2011/12 2022 tion shares 2022 tion shares shares
Eastern Cape 52.0% 6 677 3 474 14.4% 6 677 3 474 14.4% 0.0%
Free State 41.4% 2 922 1 209 5.0% 2 922 1 209 5.0% 0.0%
Gauteng 28.9% 16 099 4 648 19.3% 16 099 4 648 19.3% 0.0%
KwaZulu-Natal 45.3% 11 538 5 228 21.7% 11 538 5 228 21.7% 0.0%
Limpopo 52.9% 5 941 3 141 13.1% 5 941 3 141 13.1% 0.0%
Mpumalanga 47.3% 4 720 2 231 9.3% 4 720 2 231 9.3% 0.0%
Northern Cape 40.8% 1 309 534 2.2% 1 309 534 2.2% 0.0%
North West 47.9% 4 187 2 005 8.3% 4 187 2 005 8.3% 0.0%
Western Cape 21.9% 7 212 1 577 6.6% 7 212 1 577 6.6% 0.0%
Total 60 605 24 046 100.0% 60 605 24 046 100.0% –
Source: National Treasury
Economic activity component (1 per cent)

The economic activity component is a proxy for provincial tax capacity and expenditure
assignments. Given that these assignments are a relatively small proportion of provincial
budgets, the component is assigned a weight of 1 per cent. For the 2024 MTEF, 2019 regional
GDP data is used. Table W1.14 shows the weighted shares of the economic activity
component.

Table W1.14 Current and new economic activity component weighted shares
2023 MTEF 2024 MTEF Difference in
GDP-R, 2019 Weighted GDP-R, 2019 Weighted weighted
(R million) shares (R million)1 shares shares
Eastern Cape 387 332 7.6% 387 332 7.6% 0.0%
Free State 252 763 5.0% 252 763 5.0% 0.0%
Gauteng 1 750 062 34.5% 1 750 062 34.5% 0.0%
KwaZulu-Natal 806 843 15.9% 806 843 15.9% 0.0%
Limpopo 374 064 7.4% 374 064 7.4% 0.0%
Mpumalanga 381 915 7.5% 381 915 7.5% 0.0%
Northern Cape 103 349 2.0% 103 349 2.0% 0.0%
North West 329 363 6.5% 329 363 6.5% 0.0%
Western Cape 691 934 13.6% 691 934 13.6% 0.0%
Total 5 077 625 100.0% 5 077 625 100.0% 0.0%
1. The latest available data on GDP-R is the 2019 series
Source: National Treasury

Full impact of data updates on the provincial equitable share

Table W1.15 shows the full impact of the data updates on the provincial equitable share per
province, after the six updated components have been added together. It compares the target
shares for the 2023 and 2024 MTEF periods. The size of each province’s share reflects the
relative demand for provincial public services in that province. The changes in shares from
2023 to 2024 respond to changes in that demand. The details of how the data updates affect
each component of the formula are described in detail in the sub-sections above.
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Table W1.15 Full impact of data updates on the equitable share

2023 MTEF 2024 MTEF
weighted weighted
average average Difference
Eastern Cape 12.9% 13.0% 0.1%
Free State 5.5% 5.5% -0.0%
Gauteng 21.3% 21.3% 0.0%
KwaZulu-Natal 20.4% 20.2% -0.3%
Limpopo 11.5% 11.6% 0.1%
Mpumalanga 8.2% 8.2% 0.0%
Northern Cape 2.7% 2.7% 0.0%
North West 7.1% 7.1% 0.1%
Western Cape 10.4% 10.3% -0.0%
Total 100.0% 100.0% 0.0%
Source: National Treasury

Phasing in the formula

The annual updates to the official data used to calculate the provincial equitable share
formula result in changes to each province’s share of the available funds. These changes
reflect the changing balance of service delivery demands among the provinces, and the
annual data updates are vital to ensuring that allocations can respond to these changes.
However, provinces need stable and predictable revenue streams to allow for sound planning.
As such, the new shares calculated using the most recent data are phased in over the three-
year MTEF period.

The equitable share formula data is updated every year and a new target share for each
province is calculated, as shown in Table W1.16. The phase-in mechanism provides a smooth
path to achieving the new weighted shares by the third year of the MTEF period. It takes the
difference between the target weighted share for each province at the end of the MTEF
period and the indicative allocation for 2024/25 published in the 2023 MTEF and closes the
gap between these shares by a third in each year of the 2024 MTEF period. As a result, one
third of the impact of the data updates is implemented in 2024/25 and two thirds in the
indicative allocations for 2025/26. The updates are thus fully implemented in the indicative
allocations for 2026/27.
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Table W1.16 Implementation of the equitable share weights

2024/25 2024/25 2025/26 2026/27
Indicative
weighted
shares
from 2024 MTEF weighted shares
Percentage 2023 MTEF 3-year phasing
Eastern Cape 12.9% 13.0% 13.0% 12.9%
Free State 5.5% 5.5% 5.5% 5.5%
Gauteng 21.4% 21.3% 21.3% 21.4%
KwaZulu-Natal 20.2% 20.2% 20.1% 20.1%
Limpopo 11.6% 11.6% 11.6% 11.7%
Mpumalanga 8.2% 8.2% 8.2% 8.3%
Northern Cape 2.7% 2.7% 2.7% 2.7%
North West 7.1% 7.1% 7.2% 7.2%
Western Cape 10.4% 10.3% 10.3% 10.3%
Total 100.0% 100.0% 100.0% 100.0%
Source: National Treasury

Allocations calculated outside the equitable share formula

In addition to allocations made through the formula, the provincial equitable share includes
allocations that have been determined using other methodologies. These allocations are
typically introduced when a new function or additional funding is transferred to provinces.
National government indicates separately how much funding has been allocated to each
province for this specific purpose. Funds are also added through this approach when a priority
has been identified through the national budget process and provincial government performs
the function or when a conditional grant is absorbed into the equitable share.

For the 2024 MTEF period, R1.8 billion for the Coega Special Economic Zone is allocated
outside the provincial equitable share formula for a water security programme that will
construct and upgrade bulk infrastructure. Table W1.17 provides a summary of the allocations
made outside the provincial equitable share that carry through from previous financial years
and a short description of how these amounts are allocated among provinces.
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Table W1.17 Allocations outside provincial equitable share formula

2023/24 2024/25 2025/26 2026/27
Adjusted
R million budget Medium-term estimates Allocation criteria
Food relief shift 77 806 81 300 84 942 88 754 Allocated equally
among the provinces
Social worker 261 681 273 433 285 683 298 502 Allocated in terms of
employment what provinces would
grant shift have received had the
grant continued
Substance abuse 91 009 95 096 99 356 103 814 Allocated in terms of
treatment what provinces would
grant shift have received had the
grant continued
Municipal 101 663 106 228 110 987 115 967 Allocated equally
intervention among the provinces
HIV Prevention 119 024 124 370 129 941 135 772 Allocated based on
Programmes the non-profit
organisations
located in the 27
priority districts
Social worker 152 539 159 390 166 530 174 003 Allocated according to
additional areas of high
support shift prevalence of gender-
based violence,
substance abuse and
issues affecting children
Sanitary Dignity 235 516 246 093 257 118 268 655 Allocated proportionately
Programme based on the number of
girl learners per
province in quintiles
1 to 3 schools
Infrastructure 49 192 51 401 53 703 56 113 Allocated equally among
delivery the provinces
improvement
programme shift
Education sector 6 457 600 – – – Allocations are based
presidential on each provincial
employment education department’s
initiative projected capacity to
employ assistants in
schools in line with the
objectives of the initiative
BFI: Coega 298 000 632 000 848 000 307 000 Allocated only to
Eastern Cape
KZN Izinduna 631 083 – – – Allocated only to
KwaZulu-Natal
Total 7 546 029 1 137 310 1 188 262 1 241 580
Source: National Treasury
Final provincial equitable share allocations

The final equitable share allocations per province for the 2024 MTEF period are detailed in
Table W1.18. These allocations include the full impact of the data updates, phased in over
three years, and the allocations that are made separately from the formula.
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Table W1.18 Provincial equitable share

R million 2024/25 2025/26 2026/27
Eastern Cape 78 093 81 550 84 495
Free State 33 091 34 582 36 188
Gauteng 127 992 133 771 139 994
KwaZulu-Natal 121 145 126 360 131 972
Limpopo 69 625 72 925 76 482
Mpumalanga 49 499 51 739 54 150
Northern Cape 16 143 16 905 17 727
North West 42 816 44 882 47 109
Western Cape 62 071 64 728 67 588
Total 600 476 627 442 655 704
Source: National Treasury

Conditional grants to provinces

There are four types of provincial conditional grants:

x Schedule 4, part A grants supplement various programmes partly funded by provinces.

x Schedule 5, part A grants fund specific responsibilities and programmes implemented by

provinces.
x Schedule 6, part A grants provide in-kind allocations through which a national department
implements projects in provinces.
x Schedule 7, part A grants provide for the swift allocation and transfer of funds to a
province to help it deal with a disaster.
Changes to conditional grants

The overall growth in direct conditional transfers to provinces averages 3.7 per cent over the
medium term. Direct conditional grant baselines total R129 billion in 2024/25, R133.4 billion
in 2025/26 and R135.1 billion in 2026/27. Indirect conditional grants amount to R3.8 billion,
R4.2 billion and R4.2 billion respectively for each year of the same period.

Table W1.19 provides a summary of conditional grants by sector for the 2024 MTEF period.
More detailed information, including the framework and allocation criteria for each grant, is
provided in the 2024 Division of Revenue Bill. The frameworks provide the conditions for each
grant, the outputs expected, the allocation criteria used for dividing each grant between
provinces and a summary of the grants’ audited outcomes for 2022/23.
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Table W1.19 Conditional grants to provinces

2023/24
Revised
R million estimate 2024/25 2025/26 2026/27 MTEF total
Agriculture, Land Reform and Rural Development 2 166 2 280 2 526 2 581 7 387
Comprehensive agricultural support programme 1 502 1 741 1 754 1 774 5 270
Ilima/Letsema projects 585 448 677 708 1 834
Land care programme: poverty relief 79 90 94 99 283
and infrastructure development
Basic Education 23 598 26 041 27 505 28 251 81 798
Early childhood development 1 184 1 589 1 946 2 035 5 571
Education infrastructure 12 278 13 681 14 234 14 373 42 288
HIV and AIDS (life skills education) 214 250 261 273 783
Learners with profound intellectual 260 279 291 304 875
disabilities
Maths, science and technology 383 444 459 480 1 383
National school nutrition programme 9 279 9 798 10 314 10 786 30 899
Cooperative Governance 146 149 151 158 459
Provincial disaster response 146 149 151 158 459
Health 52 743 56 351 57 450 60 087 173 888
District health programme grant 25 866 27 963 28 228 29 523 85 714
Health facility revitalisation 6 680 7 152 7 243 7 575 21 969
Human resources and training grant 5 479 5 517 5 598 5 855 16 970
National health insurance grant 695 456 462 471 1 389
National tertiary services 14 024 15 264 15 919 16 662 47 845
Human Settlements 17 081 16 906 16 919 15 262 49 087
Human settlements development 13 255 13 655 14 149 14 332 42 137
Informal settlements upgrading partnership 3 826 3 251 2 770 930 6 951
Public Works and Infrastructure 800 617 625 654 1 897
Expanded public works programme 404 312 316 330 957
integrated grant for provinces
Social sector expanded public works 396 306 310 324 939
Sport, Arts and Culture 2 064 2 230 2 270 2 374 6 874
Community library services 1 503 1 612 1 643 1 719 4 974
Mass participation and sport development 561 618 626 655 1 900
Transport 22 720 24 408 25 965 25 731 76 104
Provincial roads maintenance 15 317 16 672 17 883 17 279 51 834
Public transport operations 7 403 7 735 8 082 8 452 24 270
Total direct conditional allocations 121 318 128 984 133 411 135 098 397 493
Indirect transfers 3 998 3 841 4 195 4 177 12 213
Basic Education 1 899 1 642 1 777 1 870 5 288
School infrastructure backlogs 1 899 1 642 1 777 1 870 5 288
Health 2 099 2 200 2 418 2 307 6 924
National health insurance indirect 2 099 2 200 2 418 2 307 6 924
Source: National Treasury

Agriculture, land reform and rural development grants

The comprehensive agricultural support programme grant aims to support newly established
and emerging farmers, particularly subsistence, smallholder and previously disadvantaged
farmers. The grant funds a range of projects, including providing training, developing agri-
processing infrastructure and directly supporting targeted farmers.

The land care programme grant: poverty relief and infrastructure development aims to
improve productivity and the sustainable use of natural resources. Provinces are also
encouraged to use this grant to create jobs through the Expanded Public Works Programme.
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The Ilima/Letsema projects grant aims to boost food production by helping previously
disadvantaged farming communities.

Basic education grants

The early childhood development grant supports government’s prioritisation of early

childhood development, as envisioned in the National Development Plan. The grant aims to
improve poor children’s access to early childhood programmes and ensure that early
childhood development centres have adequate infrastructure. A portion of the funds
allocated for the maintenance component of the grant is unallocated for 2025/26 and
2026/27, as this will be informed by the outcomes of the infrastructure assessments that will
be conducted in each province. Funds that were previously added to the subsidy component
to pilot a nutrition support programme and a results-based service delivery model have been
shifted to national government, which is best suited to provide the inter-departmental co-
ordination and support required.

The education infrastructure grant provides supplementary funding for ongoing

infrastructure programmes in provinces. This includes maintaining existing infrastructure and
building new infrastructure to ensure school buildings meet the required norms and
standards. Provincial education departments go through a two-year planning process to be
eligible to receive incentive allocations for infrastructure projects.

To receive the 2024/25 incentive, the departments had to meet certain prerequisites in
2022/23 and have their infrastructure plans approved in 2023/24. The national Department
of Basic Education and the National Treasury assessed the provinces’ infrastructure plans. The
national departments, provincial treasuries and provincial departments of basic education
undertook a moderation process to agree on the final scores. Provinces needed a minimum
score of 60 per cent to qualify for the incentive. Table W1.20 shows the final score and
incentive allocation for each province.

The Western Cape Rapid Schools Build Programme has been provisionally allocated funding
over the MTEF period through the Budget Facility for Infrastructure. The funds for 2024/25
will flow at the time of the 2024 Adjustment Budget provided the Western Cape Education
Department meets the stipulated conditions.
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Table W1.20 Education infrastructure grant allocations

Planning 2024/25
assessment Final
results Basic Incentive allocation
R thousand from 2023 component component for 2024/25
Eastern Cape 81% 1 759 106 89 074 1 848 180
Free State 87% 918 231 89 074 1 007 305
Gauteng 82% 2 207 575 89 074 2 296 649
KwaZulu-Natal 98% 2 299 244 89 074 2 388 318
Limpopo 79% 1 414 329 89 074 1 503 403
Mpumalanga 83% 1 221 820 89 074 1 310 894
Northern Cape 86% 627 229 89 074 716 303
North West 79% 1 214 960 89 074 1 304 034
Western Cape 93% 1 217 280 89 074 1 306 354
Total 12 879 775 801 665 13 681 440
Source: National Treasury

The national Department of Basic Education uses the indirect school infrastructure backlogs
grant to replace unsafe and inappropriate school structures and to provide water, sanitation
services and electricity on behalf of provinces.

The national school nutrition programme grant aims to improve the nutrition of poor school
children, enhance their capacity to learn and increase their attendance at school. The
programme provides a free daily meal to learners in the poorest schools (quintiles 1 to 3).

The maths, science and technology grant provides information and communications
technology, workshop equipment and machinery to schools, which should lead to better
outcomes in maths and science in the long term.

The HIV and AIDS (life skills education) grant provides for life skills training, and sexuality and
HIV/AIDS education in primary and secondary schools. The programme is fully integrated into
the school system, with learner and teacher support materials provided for Grades 1 to 9.

The learners with profound intellectual disabilities grant aims to expand access to quality,
publicly funded education for such learners by recruiting outreach teams.

Cooperative governance grant

The provincial disaster response grant is administered by the National Disaster Management
Centre in the Department of Cooperative Governance. It is unallocated at the start of the
financial year. The grant allows the National Disaster Management Centre to immediately
release funds (in-year) after a disaster is classified, without the need for the transfers to be
gazetted first. To ensure that sufficient funds are available in the event of a disaster,
section 20 of the 2024 Division of Revenue Bill allows for funds allocated to the municipal
disaster response grant to be transferred to provinces if funds in the provincial disaster
response grant have already been exhausted, and vice versa. The bill also allows for more
than one transfer to be made to areas affected by disasters, so that an initial payment for
emergency aid can be made before a full assessment of damages and costs has been
completed.
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Health grants

The district health programmes grant consists of two main components: a comprehensive
HIV/AIDS component and a district health component. The grant supports HIV/AIDS
prevention programmes and specific interventions, including voluntary counselling and
testing, prevention of mother-to-child transmission, post-exposure prophylaxis, antiretroviral
therapy and home-based care.

The national tertiary services grant provides strategic funding to enable provinces to plan,
modernise and transform tertiary hospital service delivery in line with national policy
objectives. The grant operates in 35 tertiary hospitals across the nine provinces and continues
to fund medical specialists, equipment and advanced medical investigation and treatment
according to approved service specifications. Patient referral pathways often cross provincial
borders and, as a result, many patients receive care in neighbouring provinces if the required
services are unavailable in their home province. In the 2023 MTEF, funds that were
unallocated for 2024/25 have now been allocated to the Eastern Cape, Limpopo,
Mpumalanga and the North West provinces to develop and expand tertiary services in their
facilities. In the 2024 MTEF, funding for oncology services will be shifted from the national
health insurance grant to this grant. This shift allows for the funding of oncology services to
be consolidated under a single conditional grant. The funds will be added to those being used
to develop and expand tertiary services.

A similar approach to allocating developmental funds is taken in the training component of

the human resources and training grant. Further details on the amounts ring-fenced are
discussed under this grant. The urban areas of Gauteng and the Western Cape continue to
receive the largest share of the grant because they provide the largest proportion of
high-level, sophisticated services.

The health facility revitalisation grant funds the construction and maintenance of health
infrastructure, including large projects to modernise hospital infrastructure and equipment,
general maintenance and infrastructure projects at smaller hospitals, and the refurbishment
and upgrading of nursing colleges and schools.

Like the education infrastructure grant discussed previously, a two-year planning process is
required for provinces to access this grant’s incentive component. The national Department
of Health and the National Treasury assessed the provinces’ infrastructure plans. This was
followed by a moderation process involving the national departments, provincial treasuries
and provincial departments of health to agree on the final scores. Provinces needed a
minimum score of 60 per cent to qualify for the incentive. Funds for the incentive component
in the outer years are shown as unallocated. Table W1.21 sets out the final score and the
incentive allocation per province.
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Table W1.21 Health facility revitalisation grant allocations

Planning 2024/25
assessment Final
results Basic Incentive allocation
R thousand from 2023 component component for 2024/25
Eastern Cape 87% 716 990 72 952 789 942
Free State 81% 621 399 72 952 694 351
Gauteng 80% 1 070 959 72 952 1 143 911
KwaZulu-Natal 99% 1 385 240 72 952 1 458 192
Limpopo 76% 528 369 72 952 601 321
Mpumalanga 83% 386 343 72 952 459 295
Northern Cape 72% 437 961 – 437 961
North West 78% 632 609 72 952 705 561
Western Cape 94% 788 355 72 952 861 307
Total 6 568 227 583 614 7 151 841
Source: National Treasury

The human resources and training grant has two components. The training component funds
the training of health sciences professionals, including specialists, registrars and their
supervisors. The statutory human resources component funds internship and community
service posts, as well as some posts previously funded from the equitable share. In the
2023 MTEF, funds were unallocated in the training component for 2024/25. These funds have
now been allocated to the Eastern Cape, Limpopo, Mpumalanga, the Northern Cape and the
North West provinces to develop and expand tertiary services.

The national health insurance indirect grant continues to fund all preparatory work for
universal health coverage, as announced in 2017/18. The conditional grant was previously
implemented through three components, namely the health facility revitalisation component,
the non-personnel services component and the personnel services component. From
2024/25, the non-personnel services component and the personnel services component will
be merged to form a new health systems component. This will allow for better management
and implementation of the conditional grant. The newly merged component will continue to
fund priority services for national health insurance, which include:

x Testing and scaling up when ready, the technology platforms and information systems
needed to ensure a successful transition to national health insurance.
x Strengthening health information systems, clinics and the dispensing and distribution of
centralised chronic medicines.
The national health insurance grant continues to fund the contracting of health professionals
in the former national health insurance pilot sites. The conditional grant allows provinces to
pay contractors directly. In addition, the grant funds the provision of mental health services.
Previously, the conditional grant also funded the delivery of oncology services. Over the
medium term, funding for oncology will be shifted to the national tertiary services grant. This
shift allows for the funding of oncology services to be consolidated under a single conditional
grant. The funds will be used for the continued development and expansion of tertiary
services.
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Human settlements grants

The human settlements development grant seeks to establish habitable, stable and
sustainable human settlements in which all citizens have access to social and economic
amenities.

This grant is allocated using a formula with three components:

x The first component shares 70 per cent of the total allocation between provinces in
proportion to their portion of the total number of households living in inadequate housing.
Data from the 2011 Census is used for the number of households in each province living in
informal settlements, shacks in backyards and traditional dwellings. Given that not all
traditional dwellings are inadequate, information from the 2010 General Household
Survey on the proportion of traditional dwellings with damaged roofs and walls per
province is used to adjust these totals so that only dwellings providing inadequate shelter
are counted in the formula.
x The second component determines 20 per cent of the total allocation based on the share
of poor households in each province. The number of households with an income of less
than R1 500 per month is used to determine 80 per cent of the component and the share
of households with an income of between R1 500 and R3 500 per month is used to
determine the remaining 20 per cent. Data used in this component comes from the
2011 Census.
x The third component, which determines 10 per cent of the total allocation, is shared in
proportion to the number of people in each province, as measured in the 2011 Census.
Table W1.22 shows how the human settlements development grant formula calculates the
shares for each province and the metropolitan municipalities within the provinces. Section
12(6) of the Division of Revenue Act requires provinces to gazette how much they will spend
within each accredited municipality (including the amounts transferred to that municipality
and the amounts spent by the province in that municipal area). Funds for mining towns and
disaster recovery are allocated separately from the formula.
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Table W1.22 Human settlements development grant formula calculation

Housing needs Poverty Population Grant formula
Components component component component shares
Weighted share
of Weighted share
inadequate Share of of
Description housing Share of poverty population grant formula
Component weight
Eastern Cape 10.1% 13.9% 12.7% 11.1%
Nelson Mandela Bay 1.6% 2.1% 2.2% 1.8%
Buffalo City 2.2% 1.6% 1.5% 2.0%
Other Eastern Cape municipalities 6.3% 10.2% 9.0% 7.3%
Free State 5.9% 6.1% 5.3% 5.9%
Mangaung 1.4% 1.5% 1.4% 1.5%
Other Free State municipalities 4.4% 4.6% 3.9% 4.4%
Gauteng 30.9% 22.5% 23.7% 28.5%
Ekurhuleni 9.1% 6.2% 6.1% 8.2%
City of Johannesburg 10.5% 8.0% 8.6% 9.8%
City of Tshwane 6.8% 4.8% 5.6% 6.3%
Other Gauteng municipalities 4.5% 3.5% 3.4% 4.2%
KwaZulu-Natal 18.0% 19.0% 19.8% 18.4%
eThekwini 7.0% 6.2% 6.6% 6.8%
Other KwaZulu-Natal municipalities 11.0% 12.8% 13.2% 11.6%
Limpopo 4.4% 12.0% 10.4% 6.5%
Mpumalanga 6.2% 7.9% 7.8% 6.7%
Northern Cape 1.9% 2.0% 2.2% 2.0%
North West 10.0% 7.8% 6.8% 9.2%
Western Cape 12.7% 8.7% 11.2% 11.8%
City of Cape Town 9.3% 5.5% 7.2% 8.3%
Other Western Cape municipalities 3.4% 3.2% 4.0% 3.4%
Total 100.0% 100.0% 100.0% 100.0%
Source: 2011 Census and General Household Survey

Funds are ring-fenced within the human settlements development grant in 2024/25 to
upgrade human settlements in mining towns in four provinces. These allocations respond to
areas with significant informal settlement challenges, with a high proportion of economic
activity based on the natural resources sector.

The informal settlements upgrading partnership grant intensifies efforts to upgrade informal
settlements in partnership with communities. The grant is dedicated to increasing investment
in upgrading existing informal settlements, which includes identifying informal settlements
for upgrades, providing households with tenure and providing municipal engineering services.

Public works and infrastructure grants

The expanded public works programme (EPWP) integrated grant for provinces incentivises
provincial departments to use labour-intensive methods in infrastructure, environmental and
other projects. Grant allocations are determined upfront based on the performance of
provincial departments in meeting job targets in the preceding financial year. The social sector
EPWP incentive grant for provinces rewards provinces for creating jobs in the preceding
financial year in the areas of home-based care, early childhood development, adult literacy
and numeracy, community safety and security, and sports programmes. The grant’s allocation
model incentivises provincial departments to participate in the EPWP and measures the
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performance of each province relative to its peers, providing additional incentives to those
that perform well.

Sport, arts and culture grants

The community library services grant, administered by the Department of Sport, Arts and
Culture, aims to help South Africans access information to improve their socioeconomic
situation. The grant is allocated to the relevant provincial department and administered by
that department or through a service-level agreement with municipalities. In collaboration
with provincial departments of basic education, the grant also funds libraries that serve both
schools and the general public. Funds from this grant may be used to enable the shift of the
libraries function between provinces and municipalities.

The mass participation and sport development grant aims to increase and sustain mass
participation in sport and recreational activities in the provinces, with greater emphasis on
provincial and district academies.

Transport grants

The public transport operations grant subsidises commuter bus services. It helps ensure that
provinces meet their contractual obligations and provide services. Most of the contracts
subsidised through this grant continue to operate on long-standing routes that link dormitory
towns and suburbs established under apartheid to places of work. The grant allows provinces
to renegotiate contracts and routes, and/or to devolve the function and funding to
municipalities. This provides an opportunity for routes to be restructured in line with new
settlement patterns and to promote more integrated urban development patterns in future.

The provincial roads maintenance grant is a supplementary grant that supports the cost of
maintaining provincial roads. Provinces are expected to fund the construction of new roads
from their own budgets and supplement the cost of maintaining and upgrading existing roads.
Grant allocations are determined using a formula based on provincial road networks, road
traffic and weather conditions. These factors reflect the varying costs of maintaining road
networks in each province. The grant requires provinces to follow best practices for planning,
and to use and regularly update road asset management systems.

The incentive portion of the grant is allocated based on performance indicators relating to
traffic loads, safety engineering and visual condition indicators.

Part 5: Local government fiscal framework and allocations

Funds raised by national government are transferred to municipalities through conditional
and unconditional grants. National transfers to municipalities are published to enable them
to plan fully for their 2024/25 budgets and to promote better accountability and transparency
by ensuring that all national allocations are included in municipal budgets.

This section outlines national transfers to local government for the 2024 MTEF period
announced in the 2023 MTBPS and changes to the equitable share and conditional grants that
were effected after it was tabled. Having taken the revisions to the local government fiscal
framework into account, R531.7 billion will be transferred directly to local government and a
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further R22.7 billion has been allocated to indirect grants. Direct transfers to local
government over the medium term account for 9.8 per cent of national government’s non-
interest expenditure. When indirect transfers are added to this, total spending on local
government increases to 10.1 per cent of national non-interest expenditure.

Table W1.23 Transfers to local government

2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27
Adjusted
R million Outcome budget Medium-term estimates
Direct transfers 137 098 135 625 150 699 160 619 170 294 177 656 183 775
Equitable share and related 83 102 76 169 83 938 95 189 101 178 106 087 110 661
Equitable share formula1 76 482 69 197 76 649 87 621 93 460 98 063 102 295
RSC levy replacement 5 652 5 963 6 249 6 524 6 647 6 909 7 207
Support for councillor 969 1 009 1 040 1 044 1 071 1 115 1 160
remuneration and ward
committees
General fuel levy sharing 14 027 14 617 15 335 15 433 16 127 16 849 17 621
with metros
Conditional grants 39 969 44 839 51 426 49 997 52 990 54 720 55 493
Infrastructure 37 901 42 635 48 992 47 465 50 918 52 604 53 281
Capacity building and other 2 068 2 204 2 434 2 532 2 072 2 116 2 213
Indirect transfers 4 100 7 638 7 182 8 297 7 098 7 540 8 034
Infrastructure 4 072 7 592 7 118 8 150 6 954 7 389 7 876
Capacity building and other 28 46 64 147 145 151 158
Total 141 198 143 262 157 880 168 916 177 393 185 196 191 810
1. Outcome figures for the equitable share reflect amounts transferred after funds have been withheld to offset
underspending by municipalities on conditional grants. Rollover funds are reflected in the year in which they were
transferred
Source: National Treasury

The local government fiscal framework responds to the constitutional assignment of powers
and functions to this sphere of government. The framework refers to all resources available
to municipalities to meet their expenditure responsibilities. National transfers account for a
relatively small proportion of the local government fiscal framework, with the majority of
local government revenues being raised by municipalities themselves through their
substantial revenue-raising powers. However, each municipality varies dramatically, with
poor rural municipalities receiving most of their revenue from transfers, while urban
municipalities raise the majority of their own revenues. This differentiation in the way
municipalities are funded will continue in the period ahead. As a result, transfers per
household to the most rural municipalities are more than twice as large as those to
metropolitan municipalities.
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Figure W1.2 Per household allocations to municipalities, 2024/25*

Average conditional grant per household 2024/25
Average equitable share per poor household 2024/25
12

10
2.7
2.6 2.3
R thousand

8 2.5
2.0
6

4 7.4 8.0 7.4

6.8 6.5
2

0
A B1 B2 B3 B4
Category
*Reflects funds allocated through the Division of Revenue Bill. Allocations to district municipalities are re-assigned to local
municipalities where possible
Source: National Treasury

Changes to local government allocations

Several reductions to local government allocations were proposed in the 2023 MTBPS. A
number of these have been reversed or revised downwards and several further cuts and other
reprioritisations effected to make funds available for other government priorities. The
changes to each local government allocation are summarised in Table W1.24.

Previous reductions proposed to the general fuel levy sharing with metropolitan
municipalities, the rural roads asset management systems grant and the water services
infrastructure grant have been reversed.

The previous reduction of R218 million to the integrated national electrification programme
municipal grant is revised to R204 million over the same period; the previous reduction of
R49 million over the MTEF period to the municipal disaster response grant is revised to
R35 million over the same period; and the previous reduction of R48 million over the MTEF
period to the municipal systems improvement grant is revised to R27 million over the same
period.

To make funds available for other government priorities, further reductions have been made
to some municipal conditional grants over the 2024 MTEF period. These include an additional
reduction of R3.5 billion to the integrated national electrification programme Eskom grant;
an additional reduction of R73 million to the integrated urban development grant; an
additional reduction of R14 million to the energy efficiency and demand-side management
grant; an additional reduction of R4 million to the public transport network grant; an
additional reduction of R127 million to the direct component of the regional bulk
infrastructure grant; and an additional reduction of R852 million to the indirect component
of the regional bulk infrastructure grant.
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Table W1.24 Revisions to direct and indirect transfers to local government

2024 MTEF
total
R million 2024/25 2025/26 2026/27 revisions
Technical adjustments -200 -200 400 –
Direct transfers -924 -1 056 -616 -2 596
Local government equitable share – – – –
Equitable share formula 4 -3 -0 0
Support for councillor and ward committees -4 3 0 -0
Conditional grants -924 -1 056 -616 -2 596
Integrated urban development -46 -45 – -91
Municipal disaster recovery 741 709 – 1 450
Municipal infrastructure -753 -664 – -1 417
Integrated national electrification programme -500 -650 -800 -1 950
Public transport network -200 -200 400 –
Regional bulk infrastructure -166 -206 -216 -587
Indirect transfers 724 856 1 016 2 596
Municipal infrastructure 58 – – 58
Smart meters 500 650 800 1 950
Regional bulk infrastructure -40 -34 -206 -279
Water Services Infrastructure 205 240 422 867
Additions 650 – – 650
Direct transfers 650 – – 650
Conditional grants 650 – – 650
Neighbourhood development partnership 650 – – 650
Reductions to baselines -6 302 -7 193 -7 759 -21 253
Direct transfers -3 814 -4 618 -5 093 -13 526
Local government equitable share -2 594 -3 281 -3 717 -9 593
Equitable share formula -2 396 -3 033 -3 436 -8 866
RSC levy replacement -170 -214 -242 -626
Councillors and ward committees -28 -34 -39 -101
Conditional grants -1 220 -1 337 -1 376 -3 933
Integrated urban development -35 -37 -39 -112
Municipal infrastructure -524 -558 -584 -1 666
Informal settlements upgrading partnership -46 -48 -50 -143
Urban settlements development -88 -93 -99 -281
Energy efficiency and demand-side management -7 -7 -7 -21
Integrated national electrification programme -65 -68 -71 -204
Neighbourhood development partnership -6 -7 -7 -20
Public transport network -79 -85 -74 -238
Regional bulk infrastructure -81 -83 -77 -241
Municipal disaster response -11 -12 -12 -35
Infrastructure skills development -2 -2 -2 -5
Local government financial management -12 -31 -32 -75
Programme and project preparation support -8 -21 -22 -50
Expanded public works programme integrated -256 -286 -299 -841
Indirect transfers -2 488 -2 575 -2 665 -7 728
Integrated national electrification programme -1 797 -1 877 -1 963 -5 637
Neighbourhood development partnership -11 -11 -12 -33
Regional bulk infrastructure -672 -678 -681 -2 031
Municipal systems improvement -9 -9 -9 -27
Total change to local government allocations
Change to direct transfers -4 088 -5 674 -5 710 -15 471
Change to indirect transfers -1 764 -1 719 -1 649 -5 132
Net change to local government allocations -5 852 -7 393 -7 359 -20 603
Source: National Treasury

Reprioritisations over the MTEF period include the following: R58.3 million from the direct
component of the municipal infrastructure grant is converted to the indirect component of
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the grant; R587 million from the direct component of the regional bulk infrastructure grant is
converted to the indirect component; R91 million from the integrated urban development
grant and R1.4 billion from the municipal infrastructure grant are shifted to the municipal
disaster recovery grant to fund the repair and reconstruction of municipal infrastructure
damaged by the floods that occurred between February and March 2023; R400 million from
the first two years of the MTEF period are shifted to the outer year in the public transport
network grant; R2 billion is reprioritised from the integrated national electrification
programme municipal grant to fund the baseline for the new smart meters grant; and
R432 million is reprioritised from the integrated national electrification programme Eskom
grant to fund other priorities in the energy sector.

Having taken these revisions into account, local government allocations decrease by
R13.5 billion over the 2024 MTEF period. Direct allocations to municipalities over the next
three years grow at an average annual rate of 4.6 per cent. Indirect allocations decline at an
average annual rate of 1.1 per cent.

The local government equitable share

In terms of section 227 of the Constitution, local government is entitled to an equitable share
of nationally raised revenue to enable it to provide basic services and perform its allocated
functions. The local government equitable share is an unconditional transfer that
supplements the revenue that municipalities can raise themselves (including revenue raised
through property rates and service charges). The equitable share provides funding for
municipalities to deliver free basic services to poor households and subsidises the cost of
administration and other core services for those municipalities with the least potential to
cover these costs from their own revenues.

Over the 2024 MTEF period, the local government equitable share, including the Regional
Service Council/Joint Service Board (RSC/JSB) levies replacement grant and the special
support for councillor remuneration and ward committees grant, amounts to R317.9 billion
(R101.2 billion in 2024/25, R106.1 billion in 2025/26 and R110.7 billion in 2026/27).

Formula for allocating the local government equitable share

The portion of national revenue allocated to local government through the equitable share is
determined in the national budget process and endorsed by Cabinet (the vertical division).
Local government’s equitable share is divided among the country’s 257 municipalities, using
a formula to ensure objectivity (the horizontal division). The principles and objectives of the
formula are set out in detail in the Explanatory Memorandum to the 2013 Division of
Revenue.

Structure of the local government equitable share formula

The formula uses demographic and other data to determine each municipality’s portion of
the local government equitable share. It has three parts, made up of five components:

x The first part of the formula consists of the basic services component, which provides for
the cost of free basic services for poor households.
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x The second part enables municipalities with limited resources to afford basic
administrative and governance capacity and perform core municipal functions. It does this
through three components:
- The institutional component provides a subsidy for basic municipal administrative
costs.
- The community services component provides funds for other core municipal services
not included under basic services.
- The revenue adjustment factor ensures that funds from this part of the formula are
only provided to municipalities with limited potential to raise their own revenue.
Municipalities that are least able to fund these costs from their own revenues should
receive the most funding.
x The third part of the formula provides predictability and stability through the correction
and stabilisation factor, which ensures that all of the formula’s guarantees can be met.
Each of these components is described in detail in the sub-sections that follow.

Structure of the local government equitable share formula

LGES = BS + (I + CS) x RA ± C
where
LGES is the local government equitable share
BS is the basic services component
I is the institutional component
CS is the community services component
RA is the revenue adjustment factor
C is the correction and stabilisation factor

The basic services component

This component helps municipalities provide free basic water, sanitation, electricity and
refuse removal services to households that fall below an affordability threshold. Following
municipal consultation, the formula’s affordability measure (used to determine how many
households need free basic services) is based on the level of two state old age pensions. When
the 2011 Census was conducted, the state old age pension was worth R1 140 per month,
which means that two pensions were worth R2 280 per month. A monthly household income
of R2 300 per month in 2011 has therefore been used to define the formula’s affordability
threshold. Statistics South Africa has calculated that 59 per cent of all households in South
Africa fall below this income threshold. However, the proportion in each municipality varies
widely. In 2024 terms, this monthly income is equivalent to about R4 418 per month. The
threshold is not an official poverty line or a required level to be used by municipalities in their
own indigence policies. If municipalities choose to provide fewer households with free basic
services than they are funded for through the local government equitable share, then their
budget documentation should clearly set out why they have made this choice and how they
have consulted with their community during the budget process.

The number of households per municipality, and the number below the poverty threshold, is
updated annually. The number of households per municipality used to calculate indicative
allocations for the outer years of the MTEF period is updated based on the growth
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experienced between the 2001 Census and the 2016 Community Survey. Provincial growth
rates are then rebalanced to match the average annual provincial growth reported
between 2002 and 2022 in the annual General Household Survey. Statistics South Africa has
advised the National Treasury that, in the absence of official municipal household estimates,
this is a credible method of estimating the household numbers per municipality needed for
the formula. Statistics South Africa is researching methods for producing municipal-level data
estimates, which may be used to inform equitable share allocations in future.

The proportion of households below the affordability threshold in each municipality is still
based on 2011 Census data. This is because the 2016 Community Survey did not publish data
on household income. The total number of households in each municipality is adjusted every
year to account for growth. Although the share of households subsidised for free basic
services through the formula remains constant, the number of households subsidised
increases annually in line with estimated household growth.

The recent release of the 2022 Census household data has shed light on the higher-than-
expected growth in the number of households used in the local government equitable share
formula for 2022/23, surpassing the current count of households by 1.1 million, which
represents a difference of 6 per cent. These variances were found across all municipal
categories, bringing attention to the need for further analysis and discussion.

The absence of the Income and Expenditure Survey from Statistics South Africa, which is
expected to be released in late 2024, presents a major challenge in accurately quantifying the
impact of these noted variances on municipal allocations. To address this issue, consultations
with Statistics South Africa are scheduled for the upcoming financial year to determine the
best course of action.

To minimise disruption to municipal allocations when the complete census data becomes
available for implementation in the outer years of the MTEF period, several
intergovernmental forums – including the Local Government Equitable Share Working Group,
the Technical Budget Forum, the Technical Committee for Finance and the Budget Forum –
have agreed to halt the growth of household numbers. This decision means that the
local government equitable share formula for the 2024 MTEF period will rely on the
2023/24 household estimates as contained in the 2023/24 local government equitable share
formula, effectively stabilising the process until the 2022 Census data has been evaluated and
decisions made.

The basic services subsidy is typically allocated to 100 per cent of households that fall below
the poverty threshold. However, due to baseline reductions over the years and the rapid
growth in the cost of bulk services, the basic services subsidy could not be fully funded, as the
reductions had to spread across all components of the formula to minimise the impact on
service delivery in smaller and more rural municipalities. Over the MTEF period ahead, the
subsidy is allocated to 100 per cent of households below the poverty threshold. The basic
services subsidy will fund 11.2 million households in 2024/25.

The basic services component provides a subsidy of R567.12 per month in 2024/25 for the
cost of providing basic services to each of these households. The subsidy includes funding for
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the provision of free basic water (six kilolitres per poor household per month), energy
(50 kilowatt-hours per month) and sanitation and refuse removal (based on service levels
defined by national policy). The monthly amount provided for each service is detailed in Table
W1.25 and includes an allocation of 10 per cent for service maintenance costs.

Table W1.25 Amounts per basic service allocated through the local government
equitable share, 2024/25
Allocation per household below affordability Total allocation
threshold (R per month) per service
Operations Maintenance Total (R million)
Energy 122.4 13.6 136.0 18 251
Water 176.6 19.6 196.2 26 329
Sanitation 115.0 12.8 127.8 17 140
Refuse removal 96.4 10.7 107.1 14 368
Total basic services 510.4 56.7 567.1 76 088
Source: National Treasury

The formula uses the fairest estimates of the average costs of providing each service that
could be derived from available information. More details of how the costs were estimated
can be found in the discussion paper on the proposed structure of the new local government
equitable share formula, available on the National Treasury website. The per household
allocation for each of the basic services in Table W1.25 is updated annually based on the
following factors.

The electricity cost estimate is made up of bulk and other costs. Bulk costs are updated based
on the bulk multi-year price determination – period 5 approved by the National Energy
Regulator of South Africa. This price determination covered the 2023/24 and 2024/25
financial years at increases of 18.7 per cent and 12.7 per cent, respectively. Given the absence
of approved increases for the outer years of the 2024 MTEF, the increases in the
local government equitable share formula are estimated to be the average of the multi-year
price determination 5 approvals (15.7 per cent) over this period. As such, the free basic
electricity subsidy in the local government equitable share is calculated based on a
12.7 per cent tariff increase in 2024/25 and a 15.7 per cent increase in 2025/26 and 2026/27.
Other (non-bulk) electricity costs are updated based on the National Treasury’s inflation
projections in the 2023 MTBPS.

The water cost estimate is also made up of bulk and other costs. Bulk costs are updated based
on the average increase in bulk tariffs charged by water boards (although not all municipalities
purchase bulk water from water boards, their price increases serve as a proxy for the cost
increases for all municipalities). The average increase in tariffs for bulk water from water
boards is calculated at 10.8 per cent over the medium-term period. Other costs are updated
based on the National Treasury’s inflation projections in the 2023 MTBPS. The costs for
sanitation and refuse removal are updated based on the National Treasury’s inflation
projections in the 2023 MTBPS.

The basic services component allocation to each municipality is calculated by multiplying the
monthly subsidy per household by the updated number of households below the affordability
threshold in each municipal area.
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The basic services component

BS = basic services subsidy x number of poor households

Funding for each basic service is allocated to the municipality (metro, district or local) that is
authorised to provide that service. If another municipality provides a service on behalf of the
authorised municipality, it must transfer funds to the provider in terms of section 28 of the
Division of Revenue Act. The basic services component is worth R76.1 billion in 2024/25 and
accounts for 81.4 per cent of the value of the local government equitable share formula
allocation.

The institutional component

To provide basic services to households, municipalities need to be able to run a basic

administration. Most municipalities should be able to fund the majority of their
administration costs with their own revenue. But because poor households are unable to
contribute in full, the equitable share includes an institutional support component to help
meet some of these costs. To ensure that this component supports municipalities with limited
revenue-raising abilities, a revenue adjustment factor is applied so that municipalities with
less potential to raise their own revenue receive a larger proportion of the allocation. The
revenue adjustment factor is described in more detail later in this annexure.

In 2024/25, this component consists of a base allocation of R8.9 million, which goes to every
municipality, and an additional amount that is based on the number of council seats in each
municipality. The number of council seats accounts for the councillor numbers that took
effect on the date of the 2021 local government elections. This component reflects the
relative size of a municipality’s administration and is not intended to fund the costs of
councillors only (the Minister of CoGTA determines the number of seats recognised for the
formula). The base allocation acknowledges that all municipalities have some fixed costs.

The institutional component

I = base allocation + [allocation per councillor x number of council seats]

The institutional component accounts for 7.4 per cent of the local government equitable
share formula and is worth R6.9 billion in 2024/25. This component is also complemented by
special support for councillor remuneration in poor municipalities, which is not part of the
equitable share formula.

The community services component

This component funds services that benefit communities rather than individual households
(which are provided for in the basic services component). It includes funding for municipal
health services, fire services, municipal roads, cemeteries, planning, stormwater
management, street lighting and parks. To ensure this component assists municipalities with
limited revenue-raising abilities, a revenue adjustment factor is applied so that these
municipalities receive a larger proportion of the allocation.
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The allocation for this component is split between district and local municipalities, which both
provide community services. In 2024/25, the allocation to district municipalities for municipal
health and related services is R12.41 per household per month. The component’s remaining
funds are allocated to local and metropolitan municipalities for other services, based on the
number of households in each municipality.

The community services component

CS = [municipal health and related services allocation x number of households] + [other services allocation x number of
households]

The community services component accounts for 11.2 per cent of the local government
equitable share formula and is worth R10.4 billion in 2024/25.

The revenue adjustment factor

The Constitution gives local government substantial revenue-raising powers (particularly

through property rates and surcharges on services). Municipalities are expected to fund most
of their own administrative costs and cross-subsidise some services for indigent residents.
Given the varied levels of poverty across South Africa, the formula does not expect all
municipalities to be able to generate similar amounts of own revenue. A revenue adjustment
factor is applied to the institutional and community services components of the formula to
ensure that the funds assist municipalities that are least likely to be able to fund these
functions from their own revenue.

To account for the varying fiscal capacities of municipalities, this component is based on a per
capita index using the following factors from the 2011 Census:

x Total income of all individuals/households in a municipality (as a measure of economic

activity and earning).
x Reported property values.

x Number of households on traditional land.

x Unemployment rate.

x Proportion of poor households as a percentage of the total number of households in the

municipality.
Based on this index, municipalities were ranked according to their per capita revenue-raising
potential. The top 10 per cent of municipalities have a revenue adjustment factor of zero,
which means that they do not receive an allocation from the institutional and community
services components. The 25 per cent of municipalities with the lowest scores have a revenue
adjustment factor of 100 per cent, which means that they receive their full allocation from
the institutional and community services components. Municipalities between the bottom
25 per cent and top 10 per cent have a revenue adjustment factor applied on a sliding scale,
so that those with higher per capita revenue-raising potential receive a lower revenue
adjustment factor and those with less potential have a larger revenue adjustment factor.
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The revenue adjustment factor is not based on the actual revenues that municipalities collect,
which ensures that this component does not create a perverse incentive for municipalities to
under-collect revenue to receive a higher equitable share.

Because district municipalities do not collect revenue from property rates, the revenue
adjustment factor applied to these municipalities is based on the RSC/JSB levies replacement
grant allocations. This grant replaces a source of own revenue previously collected by district
municipalities and it is still treated as an own revenue source in many respects. Similar to the
revenue adjustment factor for local and metropolitan municipalities, the factor applied to
district municipalities is based on their per capita RSC/JSB levies replacement grant
allocations. District municipalities are given revenue adjustment factors on a sliding scale –
those with a higher per capita RSC/JSB levies replacement grant allocation receive a lower
revenue adjustment factor, while those with lower allocations have a higher revenue
adjustment factor.

Correction and stabilisation factor

Providing municipalities with predictable and stable equitable share allocations is one of the
principles of the equitable share formula. Indicative allocations are published for the second
and third years of the MTEF period to ensure predictability. To provide stability for municipal
planning while giving national government flexibility to account for overall budget constraints
and amend the formula, municipalities are guaranteed to receive at least 90 per cent of the
indicative allocation for the middle year of the MTEF period.

Ensuring the formula balances

The formula is structured so that all of the available funds are allocated. The basic services
component is determined by the number of poor households per municipality and the
estimated cost of free basic services, so it cannot be manipulated. This means that balancing
the formula to the available resources must take place in the second part of the formula,
which includes the institutional and community services components. The formula
automatically determines the value of the allocation per council seat in the institutional
component and the allocation per household for other services in the community services
component to ensure that it balances. Increases in the cost of providing basic services can
result in lower institutional and community services allocations.

Details of new allocations

In addition to the three-year formula allocations published in the Division of Revenue Bill, a
copy of the formula, including the data used for each municipality and each component, is
published online (http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/def
ault.aspx).

Other unconditional allocations

RSC/JSB levies replacement grant

Before 2006, district municipalities raised levies on local businesses through a Regional
Services Council (RSC) or Joint Services Board (JSB) levy. This source of revenue was replaced
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in 2006/07 with the RSC/JSB levies replacement grant, which was allocated to all district and
metropolitan municipalities based on the amounts they had previously collected through the
levies. The RSC/JSB levies replacement grant for metropolitan municipalities has since been
replaced by the sharing of the general fuel levy. The RSC/JSB levies replacement grant is
allocated R20.1 billion over the 2024 MTEF period and grows at an average annual rate of
3.4 per cent.

From 2023/24, a uniform growth rate is applied for allocations to C1 and C2 district
municipalities. This allocation methodology will be in place until the Department of
Cooperative Governance finalises its review of section 84 of the Municipal Structures Act
(1998) to clarify and streamline the powers and functions of district municipalities. The review
should inform the development of an appropriate funding model for district municipalities.

Special support for councillor remuneration and ward committees

Councillors’ salaries are subsidised in poor municipalities. The total value of the support
provided in 2024/25 is R1.1 billion, calculated separately to the local government equitable
share and in addition to the funding for governance costs provided in the institutional
component. The level of support for each municipality is allocated based on a system gazetted
by the Minister of CoGTA, which classifies municipal councils into six grades based on their
total income and population size. Special support is provided to the lowest three grades of
municipal councils (the smallest and poorest municipalities).

A subsidy of 90 per cent of the gazetted maximum remuneration for a part-time councillor is
provided for every councillor in grade 1 municipalities, 80 per cent for grade 2 municipalities
and 70 per cent for grade 3 municipalities. In addition to this support for councillor
remuneration, each local municipality in grades 1 to 3 receives an allocation to provide
stipends of R500 per month to 10 members of each ward committee in their municipality.
Each municipality’s allocation for this special support is published in the Division of Revenue
Bill appendices.

Conditional grants to local government

National government allocates funds to local government through a variety of conditional
grants. These grants fall into two main groups: infrastructure and capacity building. The total
value of conditional grants directly transferred to local government grows from R53 billion in
2024/25 to R54.7 billion in 2025/26 and R55.5 billion in 2026/27.

There are four types of local government conditional grants:

x Schedule 4, part B sets out general grants that supplement various programmes partly
funded by municipalities.
x Schedule 5, part B grants fund specific responsibilities and programmes implemented by
municipalities.
x Schedule 6, part B grants provide in-kind allocations through which a national department
implements projects in municipalities.
x Schedule 7, part B grants provide for the swift allocation and transfer of funds to a
municipality to help it deal with a disaster.
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Infrastructure conditional grants to local government

National transfers for infrastructure, including indirect or in-kind allocations to entities
executing specific projects in municipalities, amount to R179 billion over the 2024 MTEF
period.

Table W1.26 Infrastructure grants to local government

2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27
Revised
R million Outcome budget Medium-term estimates
Direct transfers 37 901 42 635 48 992 47 465 50 918 52 604 53 281
Integrated urban development 936 1 009 1 085 1 172 1 146 1 202 1 304
Municipal disaster recovery – – 3 319 1 505 741 709 –
Municipal infrastructure 14 491 15 593 16 842 16 342 17 054 17 927 19 444
Informal settlements upgrading – 3 945 4 273 4 059 4 515 4 717 4 934
partnership
Urban settlements development 10 572 7 405 7 352 7 596 8 705 9 250 9 819
Energy efficiency and 193 221 223 224 236 246 258
demand-side management
Integrated national 1 359 2 002 2 120 2 032 1 746 1 697 1 655
electrification programme
Neighbourhood development 479 1 318 1 293 1 346 1 291 669 700
partnership
Public transport network 4 389 5 175 6 013 6 194 7 473 8 084 7 619
Rural roads asset management 108 110 115 115 121 126 132
systems
Regional bulk infrastructure 2 006 2 237 2 656 3 259 3 852 3 757 3 005
Water services infrastructure 3 368 3 620 3 701 3 620 4 038 4 219 4 412
Indirect transfers 4 072 7 592 7 118 8 150 6 954 7 389 7 876
Municipal infrastructure – – – 30 58 – –
Integrated national 1 983 2 824 3 588 3 518 2 196 2 294 2 400
electrification programme
Neighbourhood development 61 181 190 189 95 99 104
partnership
Smart meters – – – – 500 650 800
Regional bulk infrastructure 1 724 3 857 2 725 3 298 3 058 3 227 3 232
Water services infrastructure 305 730 615 1 114 1 047 1 119 1 341
Total 41 973 50 227 56 110 55 615 57 872 59 993 61 157
Source: National Treasury

Municipal infrastructure grant

The largest infrastructure transfer to municipalities is made through the municipal

infrastructure grant, which supports government’s aim to expand service delivery and
alleviate poverty. The grant funds the provision of infrastructure for basic services, roads and
social infrastructure for poor households in all non-metropolitan municipalities. The total
allocations for this grant amount to R54.4 billion over the medium term and grow at an
average annual rate of 6 per cent. The municipal infrastructure grant is allocated through a
formula with a vertical and horizontal division. The vertical division allocates resources
between sectors and the horizontal division takes account of poverty, backlogs and municipal
powers and functions in allocating funds to municipalities. The five main components of the
formula are described in the box that follows.
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Municipal infrastructure grant = C + B + P + E + N

C Constant to ensure a minimum allocation for small municipalities (this allocation is made to all municipalities)
B Basic residential infrastructure (proportional allocations for water supply and sanitation, roads and other
services such as street lighting and solid waste removal)
P Public municipal service infrastructure (including sport infrastructure)
E Allocation for social institutions and micro-enterprise infrastructure
N Allocation to the 27 priority districts identified by government

Allocations for the water and sanitation sub-components of the basic services component are
based on the proportion of the national backlog for that service in each municipality. Other
components are based on the proportion of the country’s poor households located in each
municipality. The formula considers poor households without access to services that meet
sector standards to be a backlog.

Table W1.27 Data used in the municipal infrastructure grant formula

Proxy used in 2024 (corresponding with
Component Input for horizontal calculation data available from 2011 Census)
B Number of water backlogs Water access: Poor households1 report
having access to piped water inside
their dwelling, in the yard or within
200 meters of their dwelling
Number of sanitation backlogs Sanitation access: Poor households
report flush toilet, chemical toilet,
pit toilet with ventilation
or ecological toilet
Number of road backlogs Roads backlog: Number of households
Number of other backlogs Refuse access: Poor households report
that refuse is mainly removed by local
authorities or a private company once a
week (urban, traditional and farms).
It should be noted that acceptable
services standards differ by area.
For traditional and farms the following
conditions apply: removed by local
authority / private company /
community members less
than once a week, communal refuse
dump and communal contained /
central collection point.
For farms the following further
addition applies: own refuse dump
P Number of poor households Number of poor households
E Number of poor households Number of poor households
N Number of poor households Allocated to the 27 priority districts
in nodal areas identified by Cabinet as having large
backlogs. Allocation is based on
total households
(not poor households)
1. Poor household defined as a monthly household income of less than R2 300 per month in 2011 Census data
Source: National Treasury

Table W1.28 sets out the proportion of the grant accounted for by each component of the
formula. The constant component provides a R5 million base to all municipalities receiving
municipal infrastructure grant allocations.
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Table W1.28 Municipal infrastructure grant allocations per sector

Proportion of
Value of municipal
component infrastructure
Municipal infrastructure Component 2024/25 grant per
grant (formula) weights (R million) sector
B-component 75,0% 12 021 68,4%
Water and sanitation 54,0% 6 491 37,0%
Roads 17,3% 2 074 11,8%
Other 3,8% 451 2,6%
P-component 15,0% 2 404 13,7%
Sports 33,0% 793 4,5%
E-component 5,0% 801 4,6%
N-component 5,0% 801 4,6%
Constant 1 085 6,2%
Ring-fenced funding for sport 452 2,6%
infrastructure
Total 17 565 100,0%
Source: National Treasury

The municipal infrastructure grant includes an amount allocated outside of the grant formula
and earmarked for specific sport infrastructure projects identified by the Department of
Sport, Arts and Culture. These earmarked funds amount to R1.4 billion over the 2024 MTEF
period (R452 million in each year of the three-year period). In addition, municipalities are
required to spend a third of the P-component (equivalent to 4.5 per cent of the grant) on
sport and recreation infrastructure identified in their own integrated development plans.
Municipalities are also encouraged to increase their investment in other community
infrastructure, including cemeteries, community centres, taxi ranks and marketplaces.

Over the 2024 MTEF period, municipalities will continue to be allowed to use up to 5 per cent
of their allocations to fund the development of infrastructure asset management plans. This
is intended to build the necessary asset management capabilities in municipalities. It allows
for phased-in and systematic reforms to incentivise municipalities to start appropriately
budgeting for the repairs and maintenance of municipal infrastructure. To make use of this
provision, municipalities must submit a business plan to the Department of Cooperative
Governance, accompanied by a copy of their audited asset register.

To support municipalities experiencing project implementation challenges, over the

2024 MTEF period the Department of Cooperative Governance will continue to use the
indirect component of the grant to implement projects on behalf of identified municipalities.
Further details regarding the criteria that will be used, including the conditions, and the
responsibilities of the transferring officer and receiving officer are contained in the grant
framework.

Integrated urban development grant

The integrated urban development grant is allocated to selected urban local municipalities in
place of the municipal infrastructure grant. The grant recognises that municipalities differ in
terms of their context and introduces a differentiated approach to encourage integrated
development in cities.
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The grant is intended to:

x Support spatially aligned public infrastructure investment that will lead to functional and
efficient urban spaces.
x Enable and incentivise municipalities to invest more non-grant funding in infrastructure
projects in intermediate cities.
The grant extends some of the fiscal reforms already implemented in metropolitan
municipalities to non-metropolitan cities and is administered by the Department of
Cooperative Governance.

Municipalities must meet certain criteria and apply to receive the integrated urban
development grant instead of the municipal infrastructure grant in terms of a process set out
in section 26(5) of the Division of Revenue Act. The qualification criteria cover the following
areas:

x Management stability (low vacancy rates among senior management).

x Audit findings.

x Unauthorised, irregular, fruitless and wasteful expenditure.

x Capital expenditure.

x Reporting in terms of the Municipal Finance Management Act.

To remain in the grant, cities must continue to meet or exceed the entry criteria. If they do
not do so, they will be placed on a performance improvement plan. If they still do not meet
the criteria in the subsequent year, they will shift back to receiving grant transfers through
the municipal infrastructure grant, which comes with closer oversight and support from
national and provincial departments. The base allocations a municipality receives through the
municipal infrastructure grant and the integrated urban development grant will be the same
and are determined in terms of the municipal infrastructure grant formula described above.
In addition to the basic formula-based allocation, municipalities participating in the integrated
urban development grant are eligible to receive a performance-based incentive component,
which is based on performance against the weighted indicators set out below.
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Table W1.29 Performance-based component weighted indicators for

integrated urban development grant
Indicators Purpose Weight Scores
Non-grant capital as a Encourage cities to 40% 1 if 70% or higher
percentage of total increase their capital 0 if 30% or lower
capital expenditure investments Linear scale in between
funded through own
revenue and borrowing
Repairs and maintenance Reward cities that take 30% 1 if 8% or higher
expenditure as percentage good care of their
of operating expenditure existing asset base
Asset management plan Must have a plan in 30% 1 if yes for all three
place that has been 0 if no for any of the three
approved by
municipal council
and updated in the last
three years
Land-use applications in Due to the lack of 1 if 50% or higher
priority areas available data, these 0 if 10% or lower
indicators, which are
intended to reward
spatial targeting
of investment, remain
dormant in 2024/25
Building plans applications in Due to the lack of Linear scale in between
priority areas available data,
these indicators,
which are intended
to reward spatial
targeting of
investment, remain
dormant in 2024/25
Source: National Treasury
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The total allocations for this grant amount to R3.7 billion over the 2024 MTEF period and grow
at an average annual rate of 3.6 per cent. There are no new entrants to the integrated urban
development grant over the period.

Table W1.30 Formula for integrated urban development grant incentive component
Performance incentive
Non-grant
capital as
percent- Land use
age and Total for
of Mainten- Asset building incentive
Planning total ance manage- plans in Total and
allocation capital spend ment priority Weighted incentive planning
(R 000) spend plan areas score (R 000) (R 000)
uMhlathuze – 40% 30% 20% – 16% 26 329 26 329
Drakenstein – 20% 20% 30% – 12% 20 478 20 478
Mogale City – 10% 20% 20% – 9% 14 627 14 627
Polokwane – 10% 20% 20% – 9% 14 627 14 627
Ray Nkonyeni – 10% 20% 20% – 9% 14 627 14 627
Sol Plaatje – 20% 30% 10% – 10% 17 552 17 552
Stellenbosch – 30% 30% 20% – 14% 23 403 23 403
Steve Tshwete – 30% 30% 20% – 14% 23 403 23 403
George – 20% 10% 20% – 9% 14 627 14 627
Total – 100% 169 673 169 673
Source: Department of Cooperative Governance

Urban settlements development grant

Over the years, the urban settlements development grant has been criticised for limiting the
amount of discretion provided to municipalities that benefit from it, with the grant being
largely associated with housing or human settlements. This has neglected other important
municipal functions, such as bulk infrastructure. The grant’s framework has been amended to
emphasise the importance of spending on both new and existing bulk infrastructure.

The urban settlements development grant serves as an integrated source of funding for
infrastructure development in municipal services in the eight metropolitan municipalities.
This grant is allocated as a supplementary fund to these cities under schedule 4, part B of the
Division of Revenue Act. Accordingly, the eight metropolitan municipalities are expected to
use a combination of grant and own revenue funds to support the development of urban
infrastructure and integrated human settlements.

To ensure progress on these projects, cities must report their progress against the set targets
in their service delivery and budget implementation plans. From 2019/20, cities have also
been required to report in line with the requirements of the Municipal Finance Management
Act Circular 88. Consequently, cities report on an agreed set of indicators used by multiple
stakeholders to monitor progress on the integrated and functional outcomes, instead of
reporting separately to each department.

The grant is allocated R27.8 billion over the medium term and grows at an average annual
rate of 8.9 per cent. This amount includes a total Budget Facility for Infrastructure allocation
of R1.7 billion over the same period. eThekwini Metropolitan Municipality is allocated
R118 million in 2024/25 for the implementation of phase 1 of the Avoca Node Programme,
which entails upgrading roads and stormwater infrastructure. The City of Johannesburg is
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allocated R654 million in 2024/25 and R963 million in 2025/26 for the implementation of the
Lufhereng Mixed Use Development Programme. These funds will be used to build municipal
connection links for bulk electrical, water, sanitation, roads and stormwater infrastructure
that will serve 30 000 housing units.

The allocation per municipality (excluding the BFI allocations) is based on the municipal
infrastructure grant formula. Up to 3 per cent of the grant may be used to fund municipal
capacity in the built environment in line with the Department of Human Settlements’
capacity-building guideline.

Informal settlements upgrading partnership grant

Upgrading informal settlements remains a priority over the medium term. The informal
settlements upgrading partnership grant is allocated R4.5 billion in 2024/25, R4.7 billion in
2025/26 and R4.9 billion in 2026/27. Upgrading informal settlements is an inclusive process
through which informal residential areas are incrementally improved, formalised and
incorporated into the city or neighbourhood by extending land tenure security, infrastructure
and services to residents of informal settlements. This grant requires cities to work in
partnership with communities to develop and complete their strategies for such upgrades.

Programme and project preparation support grant

The programme and project preparation support grant assists metropolitan municipalities in
developing a pipeline of investment-ready capital programmes and projects. This is done by
establishing and institutionalising an effective and efficient system of programme and project
preparation, as well as allocating a growing level of municipal resources for preparation
activities. The grant is allocated R1.2 billion over the 2024 MTEF period and grows at an
average annual rate of 8.6 per cent.

Public transport network grant

The public transport network grant, administered by the Department of Transport, helps cities
create or improve public transport systems in line with the National Land Transport Act (2009)
and the Public Transport Strategy. This includes all integrated public transport network
infrastructure, such as bus rapid transit systems, conventional bus services and pedestrian
and cycling infrastructure. The grant also subsidises the operation of these services. It is
allocated R17.8 billion over the medium term.

A formula is used to determine 95 per cent of the allocations and a performance-based

incentive component accounts for the remaining 5 per cent. The formula increases certainty
about the extent of national funding that municipalities can expect when planning their public
transport networks and encourages cities to make more sustainable public transport
investments.

To qualify for an allocation from the performance incentive, a city must have an operational
municipal public transport system approved by the national Department of Transport and it
must have spent more than 80 per cent of its grant allocation in the previous financial year.
Incentive allocations are then calculated based on the coverage of costs from fares, passenger
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trips and the city’s own financial commitment to the system. Cities must exceed the minimum
threshold in at least one of these three indicators.

In 2023/24, the incentive component was not active due to concerns regarding the credibility
of the data. However, these issues have since been resolved and the component has been
reinstated for 2024/25. The baseline for this year has been set at R303 million. To calculate
the performance incentives for 2024/25, Table W1.31 has been created, which takes into
account the raw scores for each city. These raw scores have been weighted based on the sum
of the base and formula components, which helps to factor in the size of the city.

Table W1.31 Public transport network grant

City's
Oper- Coverage Average contri- Incentive
ational Eligible of direct weekday bution allocation
public Grant for costs passenger (% of Raw for
transport spent in incentive from trips (% of property scores for 2024/25
system 2022/23 farebox population) rates) incentive (R 000)
Minimum threshold Yes 80% 35,0% 1,0% 2,0%
City of Cape Town Yes 99% Yes 2,7% 0,62% 5,5% 0,282 210 435
City of Johannesburg Yes 75% No 0,0% 0,00% 2,8% – –
City of Tshwane Yes 93% Yes 0,0% 0,00% 0,0% – –
Ekurhuleni Yes 100% Yes 0,0% 0,00% 0,0% – –
eThekwini No 60% No 0,0% 0,00% 0,0% – –
George Yes 85% Yes 0,0% 6,33% 0,1% 0,306 38 190
Mangaung No 0% No 0,0% 0,00% 0,0% – –
Msunduzi No 0% No 0,0% 0,00% 0,0% – –
Nelson Mandela Bay Yes 35% No 0,0% 0,00% 0,0% – –
Polokwane Yes 93% Yes 23,9% 0,00% 0,0% 0,299 54 346
Rustenburg Yes 100% Yes 0,0% 0,00% 0,0% – –
Total 302 972
Source: National Treasury

During 2020/21, three cities were suspended from receiving this grant due to being in the
planning phase since the grant’s introduction in the 2006 MTEF period. Among these cities
was Msunduzi Local Municipality, which has since demonstrated notable progress in
implementing its integrated public transport network plan, with the goal of making its system
operational over the medium term. As a result, the Department of Transport plans to
gradually reintroduce the municipality into the grant from 2024/25 onwards. As determined
outside of the formula, the municipality has been allocated R300 million over the medium
term.

In the formula for the grant, a base component accounts for 20 per cent of total allocations
and is divided equally among all participating cities – this ensures that smaller cities in
particular have a significant base allocation to run their transport system regardless of their
size. In 2024/25, this component is equally shared among nine of the 11 cities. A portion of
the City of Johannesburg’s base allocation for 2024/25 is reprioritised to fund the phased-in
re-entry of Msunduzi Local Municipality. The bulk of the formula (75 per cent) is allocated
based on three demand-driven factors, which account for the number of people in a city, the
number of public transport users in a city (the weighting of train commuters is reduced as
trains are subsidised separately through the Passenger Rail Agency of South Africa) and the
size of a city’s economy.
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Table W1.32 sets out how the final allocation for each municipality is determined, taking
account of both the formula and incentive components.

Table W1.32 Formula for the public transport network grant

Base Demand-driven factors
20% 75% 100%
Regional Public Subtotal:
gross value transport base and
Population added users demand- Grant
Equally component component component driven Performance allocations²(
shared¹ shares shares shares factors 5% R 000)
City of Cape Town 10.0% 17.8% 16.8% 16.4% 15.2% 210 435 885 316
City of Johannesburg 5.9% 21.1% 26.9% 22.0% 19.7% - 1 135 473
City of Tshwane 10.0% 13.9% 16.0% 15.1% 14.0% - 804 327
Ekurhuleni 10.0% 15.1% 10.1% 16.4% 13.0% - 749 530
eThekwini 10.0% 16.4% 16.9% 19.0% 16.0% - 921 411
George 10.0% 0.9% 0.5% 0.2% 2.5% 38 190 184 733
Mangaung 10.0% 3.6% 2.5% 3.3% 4.6% - 266 686
Msunduzi 4.1% 0.0% 0.0% 0.0% 0.9% - 50 000
Nelson Mandela Bay 10.0% 5.5% 5.0% 3.8% 5.9% - 339 948
Polokwane 10.0% 3.0% 1.6% 1.3% 3.7% 54 346 267 249
Rustenburg 10.0% 2.6% 3.7% 2.4% 4.4% - 254 763
Total 100.0% 100.0% 100.0% 100.0% 100.0% 302 972 5 859 434
1. Equally shared amongst 9 of the 11 cities. A portion of the City of Johannesburg's base allocation for 2024/25 is
reprioritised to fund the phased-in re-entry of Msunduzi Local Municipality
2. Excludes additional funds for the City of Cape Town allocated through the Budget Facility for Infrastructure
Source: National Treasury

In addition to the formula, R5.4 billion is allocated through the public transport network grant
over the medium term for Phase 2A of the City of Cape Town’s MyCiTi public transport
network, linking the underserved areas of Khayelitsha and Mitchells Plain to the city centre.
This project is funded through the BFI.

Neighbourhood development partnership grant

The neighbourhood development partnership grant supports municipalities in developing and

implementing urban network plans. The grant funds the upgrading of identified precincts to
stimulate third-party public and private investment. In metropolitan municipalities, the focus
is on upgrading urban hubs in townships. The National Treasury, in collaboration with other
stakeholders, including the Department of Agriculture, Rural Development and Land Reform
and the Department of Cooperative Governance, had identified a cohort of non-metropolitan
municipalities to implement new projects as part of this grant. The National Treasury will
continue to partner with these municipalities to identify, plan and implement infrastructure
upgrades in targeted urban hub precincts.

As part of government’s efforts to promote job creation, R650 million is being added in
2024/25 to the neighbourhood development partnership grant to fund the Cities Public
Employment Programme. The grant is allocated R3 billion over the 2024 MTEF period, made
up of R2.7 billion for the direct capital component and R298 million for the indirect technical
assistance component.
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Regional bulk infrastructure grant

This grant supplements the financing of the social component of regional bulk water and
sanitation infrastructure. It targets projects that cut across several municipalities or large bulk
projects within one municipality. The grant funds the bulk infrastructure needed to provide
reticulated water and sanitation services to individual households. It may also be used to
appoint service providers to carry out feasibility studies, related planning or management
studies for infrastructure projects.

This grant has a direct and indirect component. In areas where municipalities have the
capacity to implement projects themselves, funds are transferred through a direct
component. In other areas, the Department of Water and Sanitation implements projects on
behalf of municipalities through an indirect component. A parallel programme, funded by the
Department of Water and Sanitation, also funds water boards for the construction of bulk
infrastructure. Though not part of the division of revenue, these projects still form part of the
Department of Water and Sanitation’s larger programme of subsidising the construction of
regional bulk infrastructure for water and sanitation.

The direct component of the grant is allocated R10.6 billion over the 2024 MTEF period. This
amount includes amounts from the Budget Facility for Infrastructure over the medium term.
Sol Plaatje Local Municipality is allocated R492 million in 2024/25 and R574 million in 2025/26
to refurbish and renew old water supply infrastructure. Drakenstein Local Municipality is
allocated R593 million in 2024/25 and R481 million in 2025/26 to upgrade sanitation
infrastructure. Nelson Mandela Bay is allocated R250 million in 2024/25 and R390 million in
2025/26 to avert the water supply crisis from the ongoing drought over the short term. The
programme includes fixing water leaks, upgrading the water treatment works, borehole
exploration and development, and upgrading a bulk water pipeline.

The indirect component of this grant is allocated R9.5 billion over the 2024 MTEF period.

Water services infrastructure grant

This grant, administered by the Department of Water and Sanitation, aims to accelerate the
delivery of clean water and sanitation facilities to communities that do not have access to
basic water services. It provides funding for various projects, including the construction of
new infrastructure and the refurbishment and extension of existing water schemes. This grant
has a direct and indirect component. In areas where municipalities have the capacity to
implement projects themselves, funds are transferred through a direct component. In other
areas, the Department of Water and Sanitation implements projects on behalf of
municipalities through the indirect component.

Over the 2024 MTEF period, the direct component of this grant is allocated R12.7 billion and
the indirect component is allocated R3.5 billion.

Integrated national electrification programme grants

These grants aim to provide capital subsidies to municipalities to provide electricity to poor
households and fund bulk infrastructure to ensure a constant supply of electricity. Allocations
are based on the backlog of households without electricity and administered by the
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Department of Mineral Resources and Energy. These grants only funds bulk infrastructure and
alternative energy technologies that serve poor households. Recent census data from 2022
indicates that the national electrification programme has been successful in providing
electricity access to 95 per cent of poor households. This is a notable increase from the
91 percent documented in the 2016 Community Survey and the 85 percent documented in
the 2011 Census. To sustain this progress, government will spend R12 billion on the
programme over the 2024 MTEF period.

The integrated national electrification programme (municipal) grant is allocated R5.1 billion
over the 2024 MTEF period. The integrated national electrification programme (Eskom) grant
is allocated R6.9 billion over the medium term.

Energy efficiency and demand-side management grant

The energy efficiency and demand-side management grant provides selected municipalities
with funds to implement projects focused on public lighting and energy-efficient municipal
infrastructure. This grant also enables municipalities to use funding for planning and
preparing for the Energy Efficiency in Public Infrastructure and Building Programme, which
aims to create a market for private investment in the large-scale retrofitting of municipal
infrastructure, with repayment made through the achieved energy cost savings. Such an
approach has the potential to unlock much-needed energy and cost savings on a large scale.
Furthermore, municipalities can use 15 per cent of this grant funding to develop a project
pipeline and strengthen the market for energy companies offering retrofitting services.

Expanding energy-efficiency retrofits is a critical component of achieving the objectives

outlined in the National Climate Change Response Strategy and the United Nations
Framework Convention on Climate Change. The approach also supports municipalities in
accessing donor financing. The grant has been allocated R740 million over the medium term
and is projected to grow at an average annual rate of 4.7 per cent.

Rural roads asset management systems grant

The Department of Transport administers the rural roads asset management systems grant.
The grant funds the collection of data on the condition and usage of rural roads in line with
the Road Infrastructure Strategic Framework for South Africa. This information guides
investments to maintain and improve these roads. District municipalities collect data on all
the municipal roads in their area, ensuring that infrastructure spending (from the municipal
infrastructure grant and elsewhere) can be properly planned to maximise impact. As data
becomes available, incentives will be introduced to ensure that municipalities use this
information to plan road maintenance appropriately.

The Department of Transport will continue to work with the municipal infrastructure grant
administrators to ensure that municipal roads projects are chosen, prioritised and approved
using roads asset management systems data wherever possible. This grant is allocated
R121 million in 2024/25, R126 million in 2025/26 and R132 million in 2026/27.
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Municipal disaster recovery grant

After the initial response to a disaster has been addressed, including through funding from
the municipal disaster response grant discussed below, repairing damaged municipal
infrastructure is funded through the municipal disaster recovery grant. This grant is allocated
R1.4 billion over the 2024 MTEF period for municipalities in the Eastern Cape, KwaZulu-Natal,
Limpopo and Mpumalanga to fund the repair and reconstruction of municipal infrastructure
damaged by disaster incidents that occurred in 2023.

Capacity-building grants and other current transfers

Capacity-building grants help to develop municipalities’ management, planning, technical,
budgeting and financial management skills. Other current transfers include the EPWP
integrated grant for municipalities, which promotes increased labour intensity in
municipalities, and the municipal disaster response grant. A total of R6.9 billion is allocated
to capacity-building grants and other current transfers to local government over the medium
term.

Table W1.33 Capacity building and other current grants to local government
2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27
Revised
R million Outcome budget Medium-term estimates
Direct transfers 2 068 2 204 2 434 2 532 2 072 2 116 2 213
Municipal disaster response 151 330 517 745 378 395 413
Municipal emergency housing 166 66 53 – – – –
Infrastructure skills 144 155 159 151 165 173 181
development
Local government financial 545 552 566 569 582 590 617
management
Programme and project 314 341 361 319 386 391 409
preparation support
Expanded public works 748 759 778 749 560 567 593
programme integrated
grant for municipalities
Indirect transfers 28 46 64 147 145 151 158
Municipal systems improvement 28 46 64 147 145 151 158
Total 2 096 2 250 2 498 2 679 2 216 2 267 2 371
Source: National Treasury

Local government financial management grant

The local government financial management grant, managed by the National Treasury, funds
the placement of financial management interns in municipalities over a multi-year period,
with the aim of retaining their skills. This includes building in-house municipal capacity to
implement multi-year budgeting, linking integrated development plans to budgets and
producing quality and timely in-year and annual reports. This grant prioritises supporting
municipalities with challenges in processes, procedures and systems to effectively implement
the act and to improve compliance and areas of weakness identified in the financial
management capability maturity model. The grant also supports municipalities in the
implementation of the Municipal Finance Management Act and provides funds for the
implementation of the municipal standard chart of accounts. Over the 2024 MTEF period,
R1.8 billion is allocated to this grant.
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Infrastructure skills development grant

The infrastructure skills development grant develops capacity within municipalities by

creating a sustainable pool of young professionals with technical skills in areas such as water,
electricity and town planning. The grant places interns under the relevant supervision in
municipalities or entities so that they can complete the requirements of the relevant statutory
council within their respective built environment fields. The interns can be hired by any
municipality at the end of their internship. The grant aims to collaborate with other sectors,
such as the Department of Water and Sanitation and the Department of Cooperative
Governance, with the primary objective of improving infrastructure skills development grant
services. A memorandum of agreement must be established in instances where a graduate is
placed in another entity (private or public). The grant is allocated R519 million over the
2024 MTEF period, with an allocation of R165 million in 2024/25, R173 million in 2025/26 and
R181 million in 2026/27.

Municipal systems improvement grant

The municipal systems improvement grant funds a range of projects in municipalities in

support of the implementation of the district development model approach and the back to
basics strategy, including helping municipalities set up adequate record management
systems, drawing up organograms for municipalities and reviewing their appropriateness
relative to their assigned functions, implementing the Integrated Urban Development
Framework and assisting municipalities with revenue collection plans and the implementation
of the municipal standard chart of accounts. The Department of Cooperative Governance
implements the indirect grant. The grant’s total allocations amount to R454 million over the
2024 MTEF period and grow at an average annual rate of 2.6 per cent.

Over the next three years, the grant will continue to prioritise the institutionalisation of the
district development model adopted by Cabinet in August 2019. The model is intended to
improve coordination between national, provincial and local government, focusing on the
municipal district and metropolitan spaces as the impact areas of joint planning, budgeting
and implementation. In 2024/25, the grant will fund:

x Comprehensive institutional diagnostic assessments of the 21 district municipalities that

are water service authorities. The purpose of the diagnostic assessments is to determine
skills, systems, performance, institutional gaps and the main constraints impeding
effective municipal performance.
x The development of institutional improvement and support plans that will inform all
future capacity development programmes, towards institutionalisation of the district
development model and implementation of One Plans – integrated plans that align
resources and efforts across the three spheres of government and stakeholders to develop
designated districts.
EPWP integrated grant for municipalities

This grant promotes the use of labour-intensive methods in delivering municipal

infrastructure and services. To determine eligibility for funding, municipalities must have
reported performance on the EPWP, including performance in the infrastructure, social and
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environment and culture sectors and on the full-time equivalent jobs created in these sectors
in the last 18 months. A formula then determines allocations based on this performance as
well as the labour intensity of the work opportunities created. The number of bands in which
labour intensity is recorded in the formula has been expanded from seven to eight, providing
an incentive for labour-intense projects to further increase their intensity. The formula is
weighted to give larger allocations to rural municipalities. The grant is allocated R1.7 billion
over the 2024 MTEF period, with an allocation of R560 million in 2024/25, R567 million in
2025/26 and R593 million in 2026/27.

Municipal disaster response grant

The municipal disaster response grant is administered by the National Disaster Management
Centre in the Department of Cooperative Governance as an unallocated grant to local
government. The centre is able to disburse disaster-response funds immediately, without the
need for the transfers to be gazetted first. The grant supplements the resources local
government would have already used in responding to disasters. To ensure that sufficient
funds are available in the event of disasters, section 20 of the Division of Revenue Bill allows
for funds allocated to the provincial disaster response grant to be transferred to municipalities
if funds in the municipal grant have already been exhausted, and vice versa. The bill also
allows for more than one transfer to be made to areas affected by disasters, so that initial
emergency aid can be provided before a full assessment of damages and costs is conducted.

Over the 2024 MTEF period, R1.2 billion is available for disbursement through this grant:
R378 million in 2024/25, R395 million in 2025/26 and R413 million in 2026/27. The grant
decreases by an average annual rate of 17.8 per cent. This is due to the additional funding of
R372 million that was added in 2023/24 following the depletion of this grant by the time of
the 2023 MTBPS.

To ensure that sufficient funds are available to respond to disasters, section 20(7) of the
Division of Revenue Bill allows funds from other conditional grants to be reallocated for this
purpose, subject to the National Treasury’s approval.

Municipal smart prepaid meter rollout grant

A new conditional grant focused on the rollout of smart prepaid meters has been introduced
as part of the 2024 Budget. This grant will complement the Municipal Debt to Eskom relief
measures and will target municipalities already part of the programme. The purpose of this
grant is to provide better efficiency in energy provision and the integration of renewable
energy to meet consumer demands. Apart from aiding these objectives, smart grid
technologies can also help municipalities protect existing revenue and optimise overall
revenue collection from their existing bases. In light of this, this new grant will fund the initial
capital outlay and operational expenditure required to implement smart systems that
integrate with existing local financial systems. The grant will initially focus on those
municipalities that the National Treasury has approved for municipal debt relief.

The grant is expected to progressively extend across municipalities to help improve financial
sustainability and management.
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To manage distributions, the National Treasury will manage this grant as an indirect grant and
set up a transversal contract to manage quality and costs. A total of R2 billion has been
allocated towards this grant, with R500 million set for 2024/25, R650 million for 2025/26 and
R800 million for 2026/27 over the medium term. By implementing this grant, municipalities
will efficiently provide crucial public services and function sustainably while maintaining
financial stability.

Part 6: Future work on provincial and municipal fiscal frameworks

The fiscal frameworks for provincial and local government encompass all their revenue
sources and expenditure responsibilities. As underlying social and economic trends evolve
and the assignment of intergovernmental functions change, so must the fiscal frameworks.
The National Treasury, together with relevant stakeholders, conducts reviews to ensure that
provinces and municipalities have an appropriate balance of available revenues and
expenditure responsibilities, while taking account of the resources available and the
principles of predictability and stability.

This part of the annexure describes the main areas of work to be undertaken over the 2024
MTEF period as part of the ongoing review and refinement of the intergovernmental fiscal
framework. Provinces and municipalities will be consulted on all proposed changes.

Cross-cutting reforms
Review of the conditional grants system

The review was initiated after concerns were raised regarding the effectiveness of the existing
grant system, including frequent underspending on infrastructure grants and duplication and
fragmentation in both the provincial and municipal grant systems. The review aims to assess
whether the existing grant system is optimally structured to provide efficient service delivery,
roll out infrastructure, build capacity and provide operational support.

A thorough stakeholder consultation process was conducted to ensure that the review
addresses the identified concerns adequately. Literature reviews were conducted in
identified research areas to gain insights into conditional grant programs and recent trends.
The findings from the research and consultations are being used to make evidence-based
recommendations for reform.

The review process for the conditional grants has reached a significant milestone. The
preliminary findings have been shared with the multi-stakeholder team, who have provided
inputs that are being factored into the review document. In addition, various other reforms
have emanated from the review, which are being discussed with affected sectors. As part of
these reforms, the 2024/25 conditional grant frameworks were amended to signal the
changes that are likely to be introduced.

The proposed reforms will be considered in the 2025 budget process, with no large-scale
changes to conditional grants in the 2024 budget. The amended conditional grant frameworks
will signal the changes that are likely to be introduced.
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Improving intergovernmental coordination on infrastructure investment

To transform South Africa’s spatial development patterns, intergovernmental coordination in

planning and budgeting for infrastructure needs to be significantly improved. The National
Treasury is partnering with provinces to ensure that investments in schools, roads, health
facilities and housing are made in locations that align with municipalities’ spatial development
plans. Municipalities are consulted and must agree on the location and bulk services
requirements for provincial infrastructure projects. This joint planning is in line with the
Cabinet-approved district development model, and support will continue into 2024/25.
National departments will also be supported to review policies and funding strategies to
promote better alignment with spatial development frameworks.

One of the key efforts to improve intergovernmental coordination and infrastructure

investment is the customisation of the infrastructure delivery management system for local
government. This is under way in eight pilot municipalities with support from the government
of Switzerland. The process will result in a local government infrastructure delivery
management system toolkit applicable to all municipalities except metropolitan
municipalities, which already have the city infrastructure delivery management system. The
infrastructure reporting model is also being customised for implementation in six pilot
municipalities, enabling a coordinated process of infrastructure delivery and reporting. The
Framework for Infrastructure Delivery and Procurement Management sets out minimum
requirements for infrastructure delivery compliance and training support is provided to
practitioners. Ultimately, these initiatives aim to ensure cost-effective and efficient
infrastructure delivery, with reporting incorporated into the Municipal Standard Chart of
Accounts.

In 2024/25, the infrastructure reporting model will expand to cover all spheres of
government, becoming the only infrastructure reporting framework for the country. The
model currently supports reporting against 15 518 provincial projects totalling R71 billion,
with amounts set to increase after testing and piloting the local government infrastructure
reporting model. The National Treasury has also secured accredited training for up to 1 200
people on infrastructure delivery processes through the Public Service Sector Education and
Training Authority to ensure the successful implementation of these important initiatives.

Review of the disaster management system

A two-pronged approach was adopted to implement Cabinet’s recommendation to review

the national disaster management system. The National Disaster Management Centre
appointed a service provider to produce a synthesis report, which would inform the system
review. Simultaneously, the Department of Planning, Monitoring and Evaluation assumed the
responsibility of benchmarking against selected countries.

Mainstreaming disaster management in the Medium Term Strategic Framework of the new
administration will help ensure that disaster management becomes an integral part of future
planning processes. This approach will reduce disaster risks through systematic efforts to
analyse and manage the causal factors of disasters, including reduced exposure to hazards,
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lessened vulnerability of people and property, wise management of land and the
environment, and improved preparedness across the three spheres of government.

However, climate change will make extreme weather events more common, and the disaster
funding system needs to adapt. In 2024/25, the National Treasury will continue to work with
the National Disaster Management Centre to review the funding of disaster response and
recovery activities. The current funding system is designed for the rapid release of funds
following a declaration of disaster. The review needs to address problems and inefficiencies
within the existing system while placing greater emphasis on being prepared before disasters
occur and responding better to disasters that may last for several years, such as drought
conditions.

Review of the provincial fiscal framework

Review of the provincial equitable share formula

The Constitution stipulates that provinces are entitled to a share of nationally raised revenue
to deliver on their mandates. Provincial funds are allocated using a formula that considers the
spread of the burden of service delivery across provinces. The provincial equitable share
formula contains weighted elements that reflect government priorities and incorporates
elements to redress inequality and poverty across provinces.

The provincial equitable share task team, made up of representatives from the National
Treasury and provincial treasuries, is reviewing the formula. The task team partners with
sector departments, Statistics South Africa and the FFC on different components of the
review. It reports to the Technical Committee on Finance, and the Budget Council considers
and approves any proposed changes to the formula. All components of the formula will be
assessed, and changes are phased into the formula at every stage of the review as it is carried
out.

In line with this approach, substantial changes were made in previous years to the education
and health components. For the education component, following the assessment of the
datasets that inform the equitable share formula, changes were made to the data that
informs the learner enrolment numbers and the school-going age population. School
enrolment numbers are now taken from the LURITS, following the improvement in the
collection and tracking method of scholars by the Department of Basic Education. Previously
the Census data was used to capture the school-going age population within the same
component. This has since been replaced with Statistics South Africa’s mid-year population
estimates. These numbers are more up to date and will assist with mitigating significant
changes in data between Census updates.

Similarly, changes were made recently in the health component. In 2022, a redesigned risk-
adjusted index was introduced into the formula to inform the allocation methodology of the
health component. The index of each province’s risk profile accounts for the relative cost of
providing health care services for members of the general population. In addition, it accounts
for the general burden of disease, the additional burden associated with providing healthcare
services to women and the additional cost of providing health care services in areas with low
population density.
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The work on exploring options available to improve the current structure of the education
component will continue in 2024. In the previous year, technical work was carried out on how
different funding needs of different types of schools and learners may be accounted for in the
formula. This work was done in collaboration with the Department of Basic Education. The
rest of this year will focus on taking forward the consultations that are under way. The aim is
to conclude these in time to make changes to the education component in the next Budget.

Preparing for national health insurance implementation

The National Health Insurance Bill has been passed by the National Assembly and the National
Council of Provinces. It is not yet assented to by the President and it is unclear which clauses
will come into effect when. Preparatory work towards the progressive implementation of
national health insurance will continue. The establishment of the National Health Insurance
Fund will only be considered once the bill is enacted and listed as a 3A public entity in terms
of the Public Finance Management Act. The bill will have profound implications for the
division of health functions across the three spheres of government, including health
financing. These may include relatively early changes in certain direct conditional grants and,
in later phases, shifting parts of the grants (including the provincial equitable share) via this
fund. This will be considered through consultative structures, particularly the Technical
Committee on Finance.

In parallel, the health sector will continue to strengthen the health system. This includes work
on strategic purchasing, including developing and piloting provider payment mechanisms,
expanding the national insurance beneficiary registry, and buying and providing a prioritised
set of health services. The quality improvement initiative, funded through the health systems
component of the national health insurance indirect grant, will help facilities meet the
envisaged standards required for national health insurance accreditation.

Review of the local government fiscal framework

Refinements to the local government equitable share formula

Government continues to work with stakeholders to improve the local government equitable
share formula. Areas of work in the period ahead include:

x Improving the responsiveness of the formula to the different functions assigned to district
and local municipalities. This work depends on the availability of credible official records
of the functions assigned to each sphere of government. Policy and administrative work
under way in the National Disaster Management Centre could help improve the targeting
of funding for fire services.
x Reviewing and updating how the special support for councillor remuneration is calculated.
This support is calculated separately from the rest of the equitable share formula but
transferred with equitable share allocations. Support is only provided to small and poor
municipalities, and the data used for determining eligibility needs to be updated.
A working group, comprising the Department of Cooperative Governance, the National
Treasury and SALGA, with technical support from the FFC and Statistics South Africa, has
identified areas for possible refinements that could not be accommodated in the
2012/13 formula review due to data availability.
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Over the 2024 MTEF period, the National Treasury, with the support of the working group,
will undertake the following reforms to refine the local government equitable share formula:

x Basic services component: Review the possibility of introducing a cost differential model,
which takes into account factors such as distances, topography and settlement type.
x Community services component: Introduce a separate component in the local government
equitable share for municipal health services, and an explicit sub-component for the
firefighting function.
x Institutional component: Develop an objective criterion that municipalities can be
benchmarked against in relation to their administrative functions and the policy options
related to financing infrastructure in small and rural municipalities.
Review of the municipal capacity-building system

As part of the ongoing review of local government capacity-building programmes, the

National Treasury, the Department of Cooperative Governance, SALGA and the FFC will work
closely to implement the reforms agreed to through the review, including:

x Following a change management approach to tackling systems within the broader local
government capacity-building system, starting with an inward approach within the
National Treasury.
x Building on existing National Treasury work and seeking improvements in capacity building
in parallel with new capability development initiatives.
x Following a new framework for sustainable capability development that emphasises
collaboration, a problem-led approach and a whole-municipality (fully integrated)
approach.
x Improving the administration of capacity-building grants and programmes, including
rationalising them.
Improving efficiency of urban utility services

Due to years of neglect and inadequate maintenance, South Africa’s municipalities face
severe utility services issues, including in water, wastewater and electricity. A loss of essential
management and technical skills has also contributed to the decline in service quality and
reliability. Metro water services alone suffer from an investment gap of R9 billion per year.
These inefficiencies threaten economic growth and job creation and increase poverty.
Government transferred R61.7 billion to local government in the 2023 Budget to support
water services, but the outcome and value for money of these transfers is low. To address
this, an incentive grant system is being explored for 2025/26 to increase investments, change
management and governance structures, promote professional management and ensure
transparency, starting with metros.

The grant reforms will aim to:

x Increase the level of investments in utility services (water, wastewater, electricity and solid
waste) by leveraging grant finance with loan finance, linked to improved operational and
financial performance of services providers.
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x Catalyse changes in the structure, management, and governance of utility services

businesses to support improvements in operational, technical and financial performance.
x Promote professional management with a single point of management accountability for
utility services in cities, suitable managerial autonomy and the technical skills necessary to
manage an effective service.
x Promote and ensure full financial transparency, including by making the financial
relationship between municipalities and the utility services explicit.

Reforms to local government own revenue sources

Municipalities play an important role in driving economic growth and facilitating job creation
through the provision of efficient and well-managed infrastructure services. Unfortunately,
the task of constructing infrastructure to meet the demands of a rapidly urbanising population
and supporting growth has become increasingly challenging for municipalities. In light of this,
the National Treasury is taking an active role in exploring alternative financing options for
municipalities with higher revenue bases to supplement conventional infrastructure funding
sources. The National Treasury is committed to implementing the reforms outlined below to
address these challenges.

Norms and standards for electricity surcharges

The National Treasury is taking steps to develop compulsory national norms and standards
for regulating municipal surcharges on electricity, and to identify alternative sources of
revenue that can replace these surcharges.

The process municipalities need to follow to levy surcharges remains unclear, which has led
to some municipalities being legally challenged when imposing these surcharges. With
electricity being the largest component of service charges from which municipalities generate
their revenue, it is crucial to identify sustainable revenue sources. The declining reliability of
supply and increasing electricity prices, along with a gradual shift to renewable energy sources
by households and businesses, has led to structural changes in the municipal electricity
market that requires the reconsideration of charging and revenue collection processes.

This process began in May 2022, and the National Treasury is reviewing the draft report. Once
approved, this report will be subjected to consultation with relevant external stakeholders.

Development charges

Development charges are important components of a sustainable municipal infrastructure

financing system, especially for cities and large urban municipalities, as they are used to
finance the provision of infrastructure resulting from land intensification. Despite their
potential as an alternative option to finance infrastructure, municipalities have not fully used
development charges due to uncertainty surrounding the regulatory frameworks. To address
this uncertainty, amendments to the Municipal Fiscal Powers and Functions Act (2007) are
proposed. The Municipal Fiscal Powers and Functions Amendment Bill proposes uniform
regulations for levying development charges. This will allow municipalities to mobilise their
own revenue resources to fund their infrastructure needs and support economic growth.
Once enacted, these amendments will create legal certainty for municipalities to levy
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development charges, regulate their applicability and create a more standardised, equitable
and sustainable framework for development charges.

The Municipal Fiscal Powers and Functions Amendment Bill was tabled in Parliament in
September 2022. Parallel to this process, a service provider has been appointed to undertake
a capacity assessment of different categories of municipalities to implement development
charges. The purpose of this assessment is to ensure that municipalities have the capacity to
implement development charges once the bill has been enacted. To date, various tools
(including guidelines, policies and calculators) have been developed. The National Treasury
organised municipal development charges workshops in October 2023 to train municipalities
on using these tools. The National Treasury will issue regulations following the enactment of
the amendment bill.

Municipal borrowing

Government is witnessing a steady rise in outstanding municipal long-term debt, which has
grown at an average annual rate of 5.5 per cent over the last 23 years. Long-term debt has
increased from R20.3 billion in 1999/2000 to R70.1 billion at the end of 2022/23.
Municipalities usually seek funds through loans and securities (municipal bonds), and
municipal loan debt increased faster than bonds. Municipal bonds grew at a slower pace,
increasing from R9.8 billion to only R12.2 billion in the same period.

The increased participation of financiers in the municipal debt market notwithstanding,

unlocking financing for bulk infrastructure to drive economic growth remains a challenge. To
tackle this challenge, the Development Bank of Southern Africa has introduced a product
called Project Vumela, which blends municipal revenue sources with financing from
development finance institutions and commercial financiers. The Vumela product is intended
to raise funds for the bulk infrastructure required for a range of services, such as water,
sanitation, roads and stormwater, electricity and solid waste. The special purpose vehicle
managed by the bank will raise financing and ensures that borrowing capacity within
municipalities remains intact. Financing will be secured against future revenues emanating
from these developments, including development charges, grants allocated by municipalities
to the project and an increase in property rates.

This Development Bank of Southern Africa project has been endorsed by the National
Treasury to complement a wide range of initiatives aimed at increasing investment in
infrastructure. The National Treasury is confident that Project Vumela will be critical in
increasing investment in bulk infrastructure, furthering economic growth and improving the
quality of life for South Africans.

The National Treasury continues to publish the Municipal Borrowing Bulletin on a quarterly
basis. Copies can be obtained from www.mfma.treasury.gov.za.
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Annexure W2: Frameworks for Conditional Grants to

Provinces

Detailed frameworks on Schedule 4, Part A; Schedule 5, Part A;

Schedule 6, Part A; and Schedule 7, Part A grants to provinces

Introduction
This annexure provides a brief description for each grant in Schedule 4, Part A; Schedule 5, Part A;
Schedule 6, Part A; and Schedule 7, Part A of the 2024 Division of Revenue Bill. The following are
key areas considered for each grant:
x Strategic goal and purpose of the grant
x Outcome statements and outputs of the grant
x Priority(ties) of government that the grant primarily contributes to
x Conditions of the grant (additional to what is required in the Bill)
x Criteria for allocation between provinces
x Rationale for funding through a conditional grant
x Past performance
x The projected life of the grant
x 2024 MTEF allocations
x The payment schedule
x Responsibilities of transferring national department and receiving provinces
x Process for approval of business plans for 2025/26

The attached frameworks are not part of the Division of Revenue Bill but are published in order to
provide more information on each grant to parliament, legislatures, municipal councils, officials in all
three spheres of government and the public. Once the Division of Revenue Bill, 2024 is enacted, these
frameworks will be gazetted in terms of the Act.
The financial statements and annual reports for 2024/25 will report against the Division of Revenue
Act, Division of Revenue Amendment Act and their schedules, and the grant frameworks as gazetted
in terms of the Act. Such reports must cover both financial and non-financial performance, focusing
on the outputs achieved.
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AGRICULTURE, LAND REFORM AND RURAL DEVELOPMENT GRANTS

Comprehensive Agricultural Support Programme Grant

Transferring department x Agriculture, Land Reform and Rural Development (Vote 29)
Grant schedule x Schedule 5, Part A
Strategic goal x To create a favourable and supportive agricultural services environment for the farming community, in
particular subsistence and smallholder farmers and distressed commercial farmers within strategically
identified grain, livestock and horticulture production areas
Grant purpose x To provide effective and coordinated agricultural support services through collaborations with industry
transformation initiatives where possible
x To promote and facilitate agricultural development by targeting beneficiaries of land reform and other black
producers who have acquired land through private means and are engaged in value-adding enterprises
domestically, or involved in export
x To revitalise agricultural colleges into centres of excellence
Outcome statements x Broadened access to agricultural support for black subsistence, smallholder and distressed commercial
farmers
x Increased number of sustainable and profitable black producers in horticulture, grains, livestock, fibre and
aquaculture value chains
x Increased capacity to support and oversee productivity and farming efficiency of beneficiaries of the
Comprehensive Agricultural Support Programme (CASP)
x Improved systems required for the maintenance of a foot and mouth disease free status as prescribed by the
World Organisation for Animal Health
x Increased wealth creation and sustainable employment in rural areas
x Increased access to formal and institutional markets by beneficiaries of CASP
x Improved household and national food security
x Reliable and accurate agricultural information available for management decision making
Outputs x On and off-farm infrastructure provided and repaired, including agro-processing infrastructure
x Number of farmers supported per category (subsistence, smallholder and commercial) and per commodity
x 50 per cent women, 40 per cent youth and 6 per cent people living with disabilities (farmers supported per
category)
x Quantity of output (tons) produced by beneficiaries of CASP per commodity
x Number of beneficiaries of CASP that are South African Good Agricultural Practices certified
x Number of jobs created
x Number of unemployed graduates placed on commercial farms
x Number of beneficiaries of CASP trained on farming methods or opportunities along the value chain
x Percentage of CASP beneficiaries with access to formal and institutional markets
x Tracing system for animal identification and movement provided and maintained for cattle in the foot and
mouth disease controlled areas of Limpopo, Mpumalanga and KwaZulu-Natal
x Physical boundary between the foot and mouth disease free zone and the protection zone provided and
maintained
x Food and veterinary laboratory infrastructure, including quality systems accreditation, revitalised in eight
provinces (except Gauteng)
x Number of animals vaccinated for foot and mouth disease in Limpopo and Mpumalanga
x Number of extension officers recruited and/or maintained in the system
x Number of extension officers trained or deployed to commodity organisations
x Partnerships with commodity organisations
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Outputs indicators
x Inputs
x Key activities
x Monitoring framework
x Risks and mitigation strategies
Conditions x At least 70 per cent of the project allocation must support infrastructure development for production areas
prioritised in the Agriculture and Agro-processing Master Plan
x At least 10 per cent of the project allocation must be spent on market access and development
x At least 6 per cent of the project allocation must be spent on training and capacity building of farmers, and
4 per cent can be used for mentorship programme
x At least 1 000 unemployed agricultural graduates should be placed in commercial farms nationally as follows:
o Gauteng and Northern Cape must place at least 80 graduates each
o the remainder of the provinces must place at least 120 graduates each
o all graduates must be employed at a rate of R87 000 per annum
x Provinces should prioritise and implement livestock production schemes especially those aligned to
Kaonafatso ya Dikgomo in partnership with the Agricultural Research Council
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Comprehensive Agricultural Support Programme Grant

x The farmers supported must be linked to, but not limited to, commodity organisations including the
commercial and emerging commodity organisations. The province should have formal partnership
agreements with these commodity organisations to ensure appropriate support is provided to farmers (i.e.
specialised technical support, joint funding, access to markets and joint implementation as outlined by the
dynamic business model)
x In cases where farmers requiring support are outside a commodity organisation agreement, their proposals
received from the advertisement process must be approved by committees and authorities established by the
province as outlined in the standard operating procedure
x All assisted farmers should be listed or registered in the provincial and national project registers
x The Department of Agriculture, Land Reform and Rural Development (DALRRD) will reprioritise the
allocated funds on the following basis:
o in the event of poor spending on the part of a province where poor spending is the result of poor planning
or failure by service provider to meet contractual obligations
o in the event of a disaster that affects the implementation of approved plans
o provinces not adhering to the CASP standard operating procedure framework when implementing
projects or implementing projects that are not approved by DALRRD
x The funds will be transferred as per the disbursement schedule approved by National Treasury
x Provinces must inform the transferring officer of any proposed changes to the business plans. Such changes
must be approved by the transferring officer before they are implemented
x The provincial business plans must be signed-off by the heads of departments of the provincial agriculture
departments in collaboration with Chief Financial Officers or their representatives, and must be co-signed by
the heads of provincial treasuries
x The signed business plan for CASP must be submitted to the DALRRD for approval
x The project list contained in the business plan must be submitted in the provincial infrastructure reporting
model
x The allocations for agricultural colleges must only be used to revitalise infrastructure and equipment at these
colleges, as determined in the business plan
x An amount of R86 million is allocated to KwaZulu-Natal through the Budget Facility for Infrastructure for
KwaZulu-Natal agri-hubs. These funds may only be used for that purpose
Allocation criteria x The formula used to allocate funds is a weighted average of the following variables: agricultural land area,
households involved in agriculture (General Household Survey 2019 report), previous CASP performance
and current benchmarks on production and national policy imperatives
Reasons not incorporated x Agriculture is identified as a game changer and investment in agriculture must be guided under strict
in equitable share conditions to achieve the aspirations of the National Development Plan and the Agriculture and Agro-
processing Master Plan
Past performance 2022/23 audited financial outcomes
x Allocated and transferred R1.6 billion of which R39 million were approved rollovers and R1.5 billion
(90 per cent) was spent
2022/23 service delivery performance
x 12 165 subsistence farmers supported
x 7 645 smallholder farmers supported
x 79 black commercial farmers supported
x Beneficiaries were supported from 452 projects implemented, with 298 projects completed at the end of the
financial year
x 77 (17 per cent) supported projects were owned by youth and 234 (52 per cent) were owned by women
x 49 per cent of beneficiaries supported were women, 14 per cent were youth and 0.2 per cent were people with
disabilities
x On and off farm infrastructure delivered include 489 irrigation systems, 8 stock and irrigation dams, 39
boreholes, 37 stock water structures, 34 stock handling facilities, 16 projects of solar systems erected,16
dipping tanks, five small stock structures, four poultry structures, one abattoir, four feedlots, 549,5 km of
fencing, two pack houses, 52 storage facilities, 65 vet structures revamped, 63 ablution facilities, 27
hydroponic structures, animal and tractor tracking systems
x 4 629 jobs created
x Foot and mouth disease control deliverables: 100 000 animals were vaccinated in Mpumalanga and 105 000
animals vaccinated in Limpopo; two holding camps, guard shelters, office space and promotion of dipping
activities were done in KwaZulu-Natal
x 12 030 farmers benefitted from Kaonafatso ya Dikgomo programme
x 80 farms were audited for South African good agricultural practices certification and 50 farms were certified,
while 53 farms were re-certified
x 39 per cent of the smallholder farmers supported had access to formal markets
x 26 704 farmers were trained in targeted training programmes, 52 per cent trained were women, 40 per cent
trained were youth and 0.5 per cent trained were people with disabilities
x 794 beneficiaries of CASP were supported with mentorship
x 985 agricultural graduates were placed on commercial farms for a period of two years as part of the youth
entrepreneurial programme
x 162 extension officers were recruited nationally and 250 maintained in the system
x 10 agricultural colleges upgrading infrastructure (ongoing)
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Comprehensive Agricultural Support Programme Grant

Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R1.7 billion; 2025/26: R1.8 billion and 2026/27: R1.8 billion
Payment schedule x Four instalments:10 May 2024, 26 August 2024, 28 October 2024; and 24 January 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x Agree on outputs and targets with provincial departments in line with grant objectives for 2024/25
receiving officer x Provide the guidelines and criteria for the development, approval and implementation of business plans
x Provide a template for project registration and reporting
x CASP transfers (planned, actual and revised) related to infrastructure projects must be reported in the national
infrastructure reporting model
x Monitor monthly financial expenditure by provinces and conduct sampled project site visits quarterly
x Submit monthly financial reports to National Treasury 20 days after the end of the month
x Submit quarterly performance reports to National Treasury within 45 days after the end of each quarter
x Submit an annual evaluation performance report to National Treasury within four months after the end of the
financial year
x Oversee and monitor implementation of the grant during Ministerial Technical Committee and quarterly
review meetings
Responsibilities of the provincial departments
x Provinces to adhere to the conditions of this framework and the 2024 Division of Revenue Act
x Provinces to submit a detailed project list and project profiles as per the DALRRD project list template
x Provinces must report infrastructure projects and related infrastructure support funded through CASP in the
provincial infrastructure reporting model monthly and quarterly
x Provinces to implement the CASP business plans as approved
x All receiving departments must abide by the Public Finance Management Act, Treasury Regulations and the
2024 Division of Revenue Act when executing projects as well as for reporting purposes
x Provinces are to report monthly (for financial performance) 15 days after the end of each month, and quarterly
(for non-financial performance) 20 days after the end of each quarter, and annually two months after the end
of the financial year on the progress and achievements of the programme
x Submit quarterly project performance reports to DALRRD
x Assign and delegate officials to manage and monitor the implementation of the programme before April 2024
x Keep a record of projects supported
x Monitor project implementation on a quarterly basis and evaluate the impact of projects in achieving CASP
goals
x Provinces to adhere to the approved CASP standard operating procedure framework
Process for approval of x Provide provincial departments with business plan format, guidelines, criteria and outputs as prescribed by
2025/26 business plans National Treasury by 24 May 2024
x Submission of provincial CASP business plans by provinces by 30 August 2024
x Engagement with provinces (pre-national assessment panel) on submitted business plans during
October/November 2024 prior to final national assessment panel meeting
x Evaluation and recommendation of business plans by national assessment panel between November 2024 and
February 2025
x Send funding agreements to provinces by February/March 2025 to be signed by heads of departments, Chief
Financial Officers, and CASP coordinators
x Approval of business plans by the transferring officer before 28 March 2025
x Inform provinces of approval of the business plans by March or April 2024
x Approval by the transferring officer regarding 2025/26 business planning process compliance during April
2025, and send to the National Treasury by end April 2025
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Ilima/Letsema Projects Grant

Transferring department x Agriculture, Land Reform and Rural Development (Vote 29)
Grant schedule x Schedule 5, Part A
Strategic goal x To reduce poverty through increased food production initiatives
Grant purpose x To assist vulnerable South African farming communities to achieve an increase in agricultural production
and invest in infrastructure that unlocks agricultural production within strategically identified grain,
livestock, horticulture and aquaculture production areas
Outcome statements x Increased agricultural production of field crops such as grains and oilseeds, livestock, horticulture, fibre and
aquaculture at both household and national level
x Improved access to production inputs
x Number of black subsistence, smallholder and distressed commercial farmers supported
x Increased quantities (tons) of agricultural commodities produced by smallholder and household farmers
x Reduced underutilisation of land in high potential areas in the state-owned land and former homelands
x Improved farm income (in rands)
x Increased job opportunities
x Reduced poverty and improved food security
x Rehabilitated and expanded irrigation schemes
Outputs x Land under agricultural production (field crops such as grains and oilseeds, horticulture fibre, and livestock)
x Beneficiaries/farmers supported by the grant per category
x 50 per cent women, 40 per cent youth and 6 per cent people living with disabilities (farmers supported per
category)
x Superior breeding animals acquired and distributed to farmers
x Job opportunities created
x Hectares of rehabilitated and expanded irrigation schemes
x Partnerships with commodity organisations
x Community gardens supported
x School gardens supported
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Outputs indicators
x Inputs
x Key activities
x Monitoring framework
x Risks and mitigation strategies
Conditions x Ilima/Letsema grant should be allocated to support food production (crop and livestock production) in
support of the Fetsa Tlala initiatives, prioritising vulnerable households, communal areas and areas under
traditional leadership, targeting subsistence and smallholder producers supported with inputs and
mechanisation
x Only commercial farmers in distress can receive production inputs from Ilima/Letsema to assist with their
production and recovery
x Partnerships with black commodity organisation should be prioritised for joint support, joint funding and
joint implementation
x At most 30 per cent of Ilima/Letsema allocations can be used for rehabilitation of irrigation schemes in
Eastern Cape, Free State, Northern Cape, North West and KwaZulu-Natal provinces
x All assisted farmers should be listed in the provincial and national farm registers
x Provinces must inform the transferring officer of any proposed changes to business plans. Such changes
must be approved by the transferring officer before they are implemented
x The business plans must be signed-off by the heads of the provincial agriculture departments in collaboration
with the Chief Financial Officers or their representatives, and co-signed by the heads of provincial treasuries
x The signed business plans must be submitted to the Department of Agriculture, Land Reform and Rural
Development (DALRRD) for approval
x The project list contained in the business plan must be submitted in the provincial infrastructure reporting
model by provinces utilising funds for irrigation schemes
Allocation criteria x The formula used to allocate funds is a weighted average of the following variables: agricultural land
available, previous homeland areas, households involved in agriculture (General Household Survey 2019),
food insecure areas and national priority areas targeted for increased food production and previous
Ilima/Letsema performance
Reasons not incorporated x The funding originated with the special poverty allocations made by national government for a specific
in equitable share purpose and requires tight conditionality to achieve the national goal
x Agriculture is identified as a game changer and investment in agriculture must be guided under strict
conditions to achieve aspirations of the National Development Plan
Past performance 2022/23 audited financial outcomes
x Allocated R610 million and transferred R610 million with approved roll over of R26 million and
R594 million (97 per cent) was spent
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Ilima/Letsema Projects Grant

2022/23 service delivery performance
x 40 155 subsistence farmers supported
x 18 659 smallholder farmers supported
x 62 black commercial farmers supported
x 18 577 jobs created
x 38 192 households supported with starter packs and production inputs
x 224 schools assisted to establish food gardens (Gauteng, Limpopo, North West and Western Cape)
x 8 278 community food gardens established (Gauteng, Limpopo, Mpumalanga, North West and Western
Cape)
x 74 087 beneficiaries supported by the programme (57 per cent were women, 15 per cent were youth and
0.2 per cent were people with disabilities)
x 82 176 hectares of land cultivated
x Between three and seven tons per hectare of maize achieved
x Vaalharts and Makhathini irrigation schemes were revitalised
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R448 million; 2025/26: R677 million; and 2026/27: R708 million
Payment schedule x Four instalments: 13 May 2024, 26 August 2024, 28 October 2024; and 27 January 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x Agree on outputs and targets with provincial departments in line with grant objectives for 2024/25
receiving officer x Provide the guidelines and criteria for the development and approval of business plans
x Provide template for project registration and reporting
x Transfers for infrastructure projects must be reported in the national infrastructure reporting model
x Monitor monthly financial expenditure by provinces and conduct sampled project site visits quarterly
x Submit monthly financial reports to National Treasury 20 days after the end of the month
x Submit quarterly performance reports to National Treasury within 45 days after the end of each quarter
x Submit annual evaluation of performance report to National Treasury within four months after the end of
the financial year
x Oversee and monitor implementation of the grant during Ministerial Technical Committee and quarterly
review meetings
Responsibilities of the provincial departments
x Provinces to adhere to the conditions of this framework and the 2024 Division of Revenue Act
x Provinces to submit detailed project list as per the DALRRD project list template
x Provinces must report infrastructure projects and related infrastructure support funded through the grant in
the provincial infrastructure reporting model monthly and quarterly
x Provinces to report monthly (on financial performance) 15 days after the end of each month, and quarterly
(on non-financial performance) 20 days after the end of each quarter, and annually two months after the end
of the financial year on the progress and achievements of the programme
x Provinces to implement the Ilima/Letsema business plans as approved
x All receiving departments must abide by the Public Finance Management Act, Treasury Regulations and the
2024 Division of Revenue Act when executing projects as well as for reporting purposes
x Assign and delegate officials to manage and monitor implementation of the programme by 29 March 2024
x Keep records of projects supported
x Monitor project implementation on a quarterly basis and evaluate the impact of projects in achieving
Ilima/Letsema goals
Process for approval of x Provide provincial departments with business plan format, guidelines, criteria and outputs as prescribed by
2025/26 business plans National Treasury by 27 May 2024
x Submission of provincial Ilima/Letsema business plans by provinces on 30 August 2024
x Engagement with provinces (pre-national assessment panel) on submitted business plans during
October/November 2024 prior to final national assessment panel meeting
x Evaluation and recommendation of business plans by national assessment panel between November 2024
and February 2025
x Send funding agreements to provinces by February/March 2025 to be signed by heads of departments, Chief
Financial Officers and Ilima/Letsema coordinators
x Approval of business plans by the transferring officer before 28 March 2025
x Inform provinces of approval of the business plans in March or April 2025
x Approval by the transferring officer regarding 2025/26 business planning process compliance during
April 2025, and send to National Treasury by the end of April 2025
 130

LandCare Programme Grant: Poverty Relief and Infrastructure Development

Transferring department x Agriculture, Land Reform and Rural Development (Vote 29)
Grant schedule x Schedule 5, Part A
Strategic goal x To optimise productivity and sustainability of natural resources leading to greater productivity, food
security, job creation and better quality of life for all
Grant purpose x To promote sustainable use and management of natural resources by engaging in community-based
initiatives that support the pillars of sustainability (social, economic and environmental), leading to greater
productivity, food security, job creation and better well-being for all
Outcome statements x Improved veld grazing and carrying capacity and livestock productivity
x Improved production potential of arable land leading to increased yield
x Improved quantity and quality of South Africa’s water resources through projects in SoilCare, VeldCare,
Conservation Agriculture and WaterCare focus areas of LandCare programmes
x Improved youth participation in the agricultural sector through agricultural schools activities and
intergenerational skills transfer to develop the capacity of youth as well as provide opportunity to learn
agricultural skills and knowledge
x Improved custodianship and stewardship of natural agricultural resources through community-based
initiatives by all land users
x Improved livelihoods of rural communities within the ambit of the green economy
x Improved partnerships with private, public, non-governmental organisations and community sectors
x Improved knowledge and skills base of participants and land users
x Enhanced ecosystem services and biodiversity for current and future generations
x Improved governance of natural agricultural resources of the country
x Improve policy and legislative frameworks for natural agricultural resources management
Outputs x Hectares of rangeland protected and rehabilitated
x Hectares of arable land protected and rehabilitated
x Hectares of land under conservation agriculture
x Number of farmers using conservation agriculture
x Number of youths and agricultural schools successfully attended all the organised Junior LandCare
initiatives
x Number of hectares of land where water resources are protected and rehabilitated
x Number of capacity building initiatives conducted for land carers and institutions
x Number of people who benefited from capacity building initiatives
x Number of awareness campaigns conducted
x Number of people more aware of sustainable use of natural agricultural resources
x Hectares of land where weeds and invader plants are under control
x Hectares of land where bush encroachment is under control
x Number of kilometres of fence erected
x Number of green jobs created expressed as full-time equivalents
x Number of LandCare committees established
x Number of protocols, guidelines, strategies, policy and legislative frameworks developed for natural
resources management
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x Project header
business plan x Project background
x Farm plan map
x Farm management plan detail
x Beneficiaries and job creation
x Change pathways
x Pre-project assessment
x Risk assessment
x Implementation map
x Implementation details
x Exit strategy
x Monitoring and evaluation
Conditions x Provinces must confirm capacity to implement projects before funds can be transferred
x Provincial departments annual evaluations must be submitted two months after the end of the financial
year using an approved LandCare template
x The impact (before and after) of the LandCare programme should also be quantified during initiation,
implementation and handing-over phases of the projects
x Projects should be implemented guided by farm management plan in terms of Conservation of Agricultural
Resources Act
x Provinces should report signed financial performance per project on the 15th of every month in compliance
with the 2024 Division of Revenue Act. Provinces should report on the number of jobs created 15 days
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LandCare Programme Grant: Poverty Relief and Infrastructure Development

after the end of each month using an approved LandCare template. The number of jobs created should
further be reported on the Expanded Public Works Programme reporting system
x Projects should adhere to the reporting dates as stipulated in the 2024 Division of Revenue Act and
furthermore adhere to dates as agreed during the quarterly meetings and national LandCare secretariat
x Provinces should submit their portfolio of evidence (acknowledgement letters, project maps etc.) 30 days
after the end of quarter to national LandCare secretariat. The report should be in line with quarterly and
monthly reports
x Provinces should undertake skill audit of beneficiaries, provide training, and submit reports to the national
Department of Agriculture, Land Reform and Rural Development (DALRRD)
Allocation criteria x Allocations are based on an index comprising of nodes, land capability, poverty, degradation and land size
derived from the following sources:
o nodes of the most deprived wards in the country
o land capability: total hectares class I, II and III (spatial analysis - land capability data)
o size: hectares (new boundaries from the Municipal Demarcation Board)
o poverty: poverty gap based on food poverty line of Statistic South Africa Living Conditions Survey
2018
o land degradation: hectares (Land Degradation Report 2018)
o policy imperatives and development for sustainable land management
Reasons not incorporated x The funding originated with the special poverty allocations made by national government for a specific
in equitable share purpose
Past performance 2022/23 audited financial outcomes
x Allocated R85 million and transferred R85 million to provinces, of which provinces spent R75 million
(88 per cent) by the end of the financial year
2022/23 service delivery performance
x 40 194 hectares of rangeland protected and rehabilitated
x 659 hectares of arable land protected and rehabilitated
x 8 349.25 hectares of land under conservation agriculture
x 5 673 youths successfully attending organised Junior LandCare initiatives
x 65 household and school food gardens established through Junior LandCare
x 6 water sources developed or protected against over-utilisation
x 45 capacity building initiatives conducted for Land Carers
x 1 100 people with improved capacity and skill levels benefiting from capacity building initiatives
x 49 awareness campaigns conducted and attended by Land Carers
x 5 570 people more aware of sustainable use of natural resources
x 17 218 hectares of land where weeds and invader plants are under control
x 5 675 hectares of land where bush encroachment is controlled
x 270 kilometres of fencing erected
x 1 045.56 green jobs created expressed as full-time equivalents
x 44 LandCare committees established
Projected life x This grant will be aligned with changes in the Expanded Public Works Programme, national planning
framework report and policy developments within government
MTEF allocations x 2024/25: R90 million; 2025/26: R94 million; and 2026/27: R99 million
Payment schedule x Allocation to provinces will be disbursed on a quarterly basis (April 2024, August 2024, October 2024;
and January 2025)
Responsibilities of the Responsibilities of the national department
transferring officer and x Host national assessment panel to assess the projects with the provincial departments in line with grant
receiving officer objectives for 2024/25
x Review guidelines and standards for the implementation of the grant
x Provide the guidelines and criteria for the development and approval of business plans
x Monitor implementation through project site visits, reports, quarterly meetings with provinces and provide
support to provinces
x Submit quarterly performance reports to the National Treasury within 45 days after the end of each quarter
x Submit evaluation reports to the National Treasury within four months after the end of the financial year
Responsibilities of provincial departments
x Ensure that procurement processes and procedures have been adhered to and plan in place to source service
providers proactively for the implementation of LandCare projects to commence on 1 April 2024
x Ensure that provinces organisational structure for programme 2 as prescribed by National Treasury is
established and capacitated to manage LandCare and ensure adequate capacity of soil scientists, pasture
scientists, land use planners, LandCare facilitators exists in the provinces to implement the LandCare
projects
x Submit signed monthly financial report on the 15th day of every month
x Report jobs created to the DALRRD using the prescribed expanded public works programme reporting
template/format within 15 days after the end of each month
x Submit signed quarterly reports (non-financial) with portfolio of evidence 30 days after the end of each
quarter on the progress of the projects
x Province should further adhere to agreements approved quarterly meetings on performance reporting and
any other matter related to natural resource management
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LandCare Programme Grant: Poverty Relief and Infrastructure Development

x Implement projects according to the approved business plans. Deviation affecting outputs and budgets
should first be communicated to the transferring officer in writing and approved before implementation
x Hold provincial assessment panels, use multidisciplinary team to assess individual projects plans, use
LandCare standard assessment criteria before submission of preliminary individual and provincial business
plans to DALRRD by 31 October 2024
x Monitor project implementation and evaluate the impacts of projects in achieving LandCare goals
x Submit evaluation reports to DALRRD within two months after the end of the financial year
x Ensure and support the upscaling of conservation agriculture practices within communities
x Assist farmers with soil testing to improve and maintain soil health
x Conduct training for farmers and officials on soil fertility and testing, veld survey tools and veld
management
Process for approval of x DALRRD must provide provincial departments with business plan formats and guidelines by July 2024
2025/26 business plans x Engagement by DALRRD with provinces on business plans submission before provincial assessment
panel and submission of signed business plans prior to the national assessment panel
x Evaluation and recommendation of business plans by the national assessment panel before the end of
March 2025
x Interactions with provinces on the national assessment panel comments and final submission of signed
individual and provincial business plans by the provinces prior to approval by Accounting Officer
x Notify provinces of the approval of business plans before implementation
 133

BASIC EDUCATION GRANTS

Early Childhood Development Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x To increase access to quality early childhood development (ECD) programmes for poor children
Grant purpose x To increase the number of poor children accessing subsidised ECD programmes
x To support ECD providers delivering an ECD programmes to meet basic health and safety
requirements for registration
x To pilot the construction of new low cost ECD centres
Outcome statements x The provision of ECD to poor children contributing towards universal access
x Improving health and safety conditions in which stimulation and early learning takes place
Outputs x This grant has two components with detailed outputs, conditions and responsibilities for each
component specified in separate frameworks. The two components are:
o infrastructure component
o subsidy component
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x The provincial departments will use a single business plan issued by the national Department of
business plan Basic Education (DBE) for the two grant components which contains the following:
o project background
o project objectives
o scope of the work
o deliverables and outputs to be achieved
o risk assessment with mitigation plan
Conditions x Conditional grant funding cannot be used to replace funding that provinces have previously
allocated for ECD subsidies
x Each province may use a maximum of R6 million of their total conditional grant allocation
(subsidy plus infrastructure components) for administrative management of the grant which
includes capacity to manage the grant and funding for assessments of ECD centres. Provinces may
choose to use this amount from the allocation for either one of the components or both
Allocation criteria x As specified in the two grant component frameworks
Reasons not incorporated x To allow DBE to better ring-fence expansion of ECD in the country and to facilitate compliance
in equitable share to the National Integrated ECD Policy approved by Cabinet on 9 December 2015 ensuring that
the delivery and maintenance of any capital investment is coordinated in an efficient manner that
is consistent with norms, standards and guidelines
x ECD is a national priority and requires uniform implementation in order to achieve the minimum
coverage of 60 per cent of all poor children and to have the desired impact of achieving universal
access by 2030
Past performance 2022/23 audited financial outcomes
x Of the total grant allocation of R1.2 billion, 75 per cent was transferred to provinces. Expenditure
of R886 million (74.8 per cent) was spent by the end of the 17 November 2023
2022/23 service delivery performance
x 338 404 children benefitted from the subsidy
Projected life x Given the nature of the programme and the drive to expand provision of ECD services, the grant
will be needed for the medium-term expenditure framework period, subject to review
MTEF allocations x 2024/25: R1.6 billion; 2025/26: R1.9 billion; and 2026/27: R2 billion allocated as follows:
o subsidy component: 2024/25: R1.4 billion; 2025/26: R1.8 billion; and 2026/27: 1.9 billion
o infrastructure component: 2024/25: R157 million; 2025/26: R162 million; and 2026/27:
R169 million
Payment schedule x Quarterly instalments based on the approved payment schedule
Responsibilities of the Responsibilities of the national department
transferring officer and x Review the standardised reporting framework and monitoring tool
receiving officer x Review the standardised format for the business plans
x Assist the provincial departments of basic education with their planning
x Assess and approve the business plans submitted by provinces
x Monitor project progress and compliance to conditional grant framework
x Provide continuous monitoring and support to provinces
x Submit a monthly financial report to National Treasury 20 days after the end of the reporting
month
x Consolidate and submit quarterly performance reports to National Treasury within 45 days after
the end of each quarter
x Monitor the utilisation of the grant against the set outcomes and take appropriate action in cases
of non-compliance with the framework
x Facilitate approval of the payment schedule and approval of in-year adjustments to the payment
schedule
x The DBE will develop ECD infrastructure grant guidelines to be issued to the provinces by
29 March 2024
x Visit selected infrastructure sites in provinces
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Early Childhood Development Grant

x Support provinces to improve infrastructure delivery capacity and systems
x Provide guidance to provinces in planning and prioritisation
Responsibilities of provincial departments
x Submit approved business plans signed-off by the head of department to the DBE by
2 March 2024
x Implement the business plan as approved by the DBE
x Submit monthly financial reports to DBE 15 days after the end of the reporting month
x Provinces must upload all ECD maintenance projects on the infrastructure reporting model and
update it monthly
x Submit quarterly performance reports to DBE within 30 days after the end of each quarter
Process for approval of x Engagement with provincial departments on submission of business plans between September
2025/26 business plans 2024 and February 2025
x Submit final provincial business plan, including cash flow projections and compliance certificates
signed-off by the heads of departments for 2025/26 financial year to DBE by
14 February 2025
x The transferring officer must approve provincial business plans by 2 April 2025
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Early Childhood Development Grant: Infrastructure Component

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x To increase access to quality early childhood development (ECD) programmes for poor children
Grant purpose x To support ECD providers delivering an ECD programme to meet basic health and safety requirements
for registration
x To pilot the construction of new low cost ECD centres
Outcome statements x The provision of ECD services to poor children contributing towards universal access
x Improving health and safety conditions in which stimulation and early learning takes place
Outputs x Number of conditionally registered ECD centres maintained
x Number of unregistered ECD centres maintained
x Number of new low cost ECD centres constructed
Priority outcome(s) of x Priority 3: Education, skills and health
government that this grant
primarily contributes to
Details contained in the x The provincial departments will use a single business plan issued by the national Department of Basic
business plan Education (DBE) for the two grant components (subsidy and infrastructure) which contains the following:
o project background
o project objectives
o scope of the work
o deliverables and outputs to be achieved
o risk assessment with mitigation plan
Conditions Maintenance and upgrading
x This allocation may be used for:
o unregistered ECD centres to do minor infrastructure maintenance works and upgrades to enable
conditional registration
o conditionally registered ECD centres to do minor infrastructure maintenance works and upgrades to
enable them to improve their registration status
x The following conditions apply in respect of the above:
o all ECD sites whether conditionally registered or unregistered may only benefit from this fund if they
are eligible as per the requirements in the guideline issued by DBE
o all projects must be selected, planned and implemented in a manner consistent with the guideline
issued by the DBE
o infrastructure units in the provinces must receive a list of selected ECD centres for maintenance or for
new construction from program
o provinces must conduct assessments of conditionally registered and eligible unregistered ECD sites
and cost them in order to qualify for funding in 2025/26 and submit by 30 September 2024
o for unregistered centres, a maximum amount of R210 000 per ECD centre may be spent for
maintenance improvements, inclusive of all costs (Value Added Tax, disbursements etc)
o for conditionally registered centres a maximum amount of R500 000 per ECD centre may be spent for
maintenance improvement and upgrades, inclusive of all costs (Value Added Tax, disbursements etc)
o prior approval for any amount exceeding more than 20 per cent of the maximum amount per centre
should be obtained from the head of department or the Chief Financial Officer with a detailed
assessment and cost analysis to justify the additional amount
o once the budget is allocated per province, a revised approved list for maintenance should be submitted
by the province to DBE together with business plans
o all projects must be recorded on the infrastructure reporting model before the start of the financial year
o provinces must update the infrastructure project details for each funded project in the infrastructure
reporting model. This must be approved and submitted to National Treasury and DBE within 22 days
after the end of each quarter
New centre construction
x This allocation may be used for:
o construction of new low-cost ECD centres where existing structures must be replaced or to address
new demand in areas where the need is the greatest
o a maximum of R3 million may be used for the construction of new ECD centres, inclusive of all costs.
Prior approval for any amount exceeding more than 20 per cent of the maximum amount per centre
should be obtained from the head of department or the Chief Financial Officer with a detailed
assessment and cost analysis to justify the additional amount
x The construction of centres must be consistent with the guideline issued by the DBE
x Every province must construct at least one ECD centre in 2024/25
x Each province must include the number of ECD centres to be constructed and the costs for the construction
in the business plan for 2024/25
x All projects must be recorded on the infrastructure reporting model
General conditions
x DBE will develop guidelines for each of the areas listed above that must be issued to the provinces by
29 March 2024
x All projects must be selected, planned and implemented in a manner consistent with the guideline issued
by the DBE
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Early Childhood Development Grant: Infrastructure Component

x Infrastructure units in the provinces must receive a list of selected ECD centres for maintenance or new
construction from programme
x Provinces must conduct assessments of conditionally registered ECD sites, eligible unregistered ECD
sites and identified sites for new construction of ECD centre and cost them to qualify for funding in
2025/26 and submit by 30 September 2024
x ECD centres must sign service level agreements with the provincial department before maintenance or
new construction of a centre
x ECD centres that benefited from the maintenance allocation must then make provision for continued
maintenance of ECD centre
x Provinces shall include all projects in the final infrastructure asset management plan to be submitted at
the end of March 2024
Allocation criteria x The provincial infrastructure allocations are determined based on:
o a base allocation for the construction of at least one low cost ECD
o the allocation of the balance is based on the ECD census data
Reasons not incorporated x To allow DBE to manage the expansion of ECD in the country and to facilitate compliance to the National
in equitable share Integrated ECD Policy approved by Cabinet on 9 December 2015 ensuring that the delivery and any
capital investment is coordinated in an efficient manner that is consistent with norms, standards and
guidelines
x ECD is a national priority and requires uniform implementation to achieve the minimum coverage of
60 per cent of all poor children and to have the desired impact of achieving universal access by 2030
Past performance 2022/23 audited financial outcomes
x Of the maintenance grant allocation of R97.7 million (100 per cent) was transferred to provinces.
R64.7 million was spent by the end of the financial year
2022/23 service delivery performance
x 170 ECD centres benefited from the maintenance grant and 37 were rolled over into the 2023/24 financial
year
Projected life x Given the nature of the programme and the drive to expand provision of ECD services, the grant will be
needed for the medium term expenditure framework period, subject to review
MTEF allocations x 2024/25: R157 million; 2025/26: R162 million; and 2026/27: R169 million
Payment schedule x Quarterly instalments according to approved payment schedule
Responsibilities of the Responsibilities of the national department
transferring officer and x DBE will develop ECD infrastructure grant guidelines for each of the two areas listed above that must be
receiving officer issued to the provinces by 29 March 2024
x DBE will conduct monitoring on the grant, support provincial education departments and consolidate
quarterly grant performance reports received from PEDs
x DBE ensures all provinces adhere to norms and standards developed for ECD
Responsibilities of provincial departments
x Provinces must submit a draft list of all eligible ECD sites that have been assessed to benefit from the
grant in 2025/26 to DBE by 30 September 2024
x Provinces shall include all projects in the final infrastructure asset management plan to be submitted to
the DBE at the end of March 2024
x Provinces must provide a procurement plan on how they will implement their projects in the 2025/26
financial year by 30 November 2024
x The reasons for the centre being unregistered or conditionally registered including the environmental
health report must be kept in the file for each ECD centre by the ECD programme manager
x Maintain a database of all ECD centres that have been assisted through the infrastructure component of
the grant by the ECD infrastructure project manager
x The ECD programme manager must maintain a database of all ECD centres that have improved their
registration status
x Provinces must record all infrastructure projects on the national infrastructure reporting model and
education facilities management system
x Provinces must adhere to the requirements in the ECD infrastructure grant guidelines issued by DBE in
the implementation of the grant
x Provincial education departments must comply with the framework for infrastructure delivery and
procurement management in the planning and implementation of projects
Process for approval of x Engagement with provincial departments on submission of business plans between September 2024 and
2025/26 business plans February 2025
x Submit final provincial business plan, including cash flow projections and compliance certificate signed-
off by heads of departments for 2024/25 financial year to the DBE by 14 February 2024
x The transferring officer must approve provincial business plans by 2 April 2025
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Early Childhood Development Grant: Subsidy Component

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x To increase access to quality early childhood development (ECD) programmes for poor children
Grant purpose x To increase the number of poor children accessing subsidised ECD programmes
Outcome statements x The provision of ECD programmes to poor children contributing towards universal access

Outputs x Number of eligible children subsidised, as agreed in the service level agreement (SLA)
x Number of all children attending ECD programmes in fully registered ECD centres
x Number of all children attending ECD programmes in conditionally registered ECD centres
x Number of children subsidised from the conditional grant in fully registered ECD centres
x Number of children subsidised from the conditional grant in conditionally registered ECD
centres
x Number of days subsidised for centre based programmes
x Number of children subsidised through provincial own revenue including equitable share that
are benefiting from the top-up grant in fully registered ECD programmes
x Number of children subsidised through provincial own revenue including equitable share that
are benefiting from the top-up grant in conditionally registered ECD programmes
x Number of children subsidised from the equitable share in fully registered ECD centres
x Number of children subsidised from the equitable share in conditionally registered ECD centres
x Number of all children attending in fully registered non-centre based programmes
x Number of all children attending in conditionally registered non-centre based programmes
x Number of children subsidised from the conditional grant in fully registered non-centre based
programmes
x Number of children subsidised from the conditional grant in conditionally registered non-centre
based programmes
x Number of ECD practitioners and other staff employed in fully and conditionally registered ECD
programmes benefiting from the conditional grant
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x The provincial departments will use a single business plan issued by the national Department of
business plan Basic Education (DBE) for the two grant components (i.e. subsidy and infrastructure) which
contains the following:
o project background
o project objectives
o scope of the work
o deliverables and outputs to be achieved
o risk assessment with mitigation plan
Conditions x Only fully and conditionally registered ECD programmes (centre and non-centre-based) will be
eligible for the subsidy
x The subsidy is targeted for children from birth until the year before children enter formal school
or in case of children with developmental difficulties and disabilities, until the year before the
calendar year they turn seven, which marks the age of compulsory schooling or special education
x The provincial education departments and ECD programmes will enter into SLAs which stipulate
the purpose of the subsidy, the amount of the subsidy, conditions of the subsidy and obligations
of both provincial education departments and ECD programmes with regard to the payment of
the subsidy, compliance to funding and the reporting requirements
x The value of the subsidy paid to each centre-based ECD programme is R17.00 multiplied by the
number of days (264), multiplied by the number of qualifying children attending the centre-based
ECD programme as agreed to in the SLA
x The value of the subsidy paid to each registered non-centre based ECD programme is R6.00
multiplied by the number of sessions, multiplied by the number of qualifying children attending
as agreed to in the SLA
x The full value of the subsidy will be paid in equal parts in line with the SLA and any changes to
the payment schedule must be aligned to a determination of non-compliance as defined in the
SLA
x Once funds are transferred to an ECD programme, the department may not pre-approve how the
funds are to be utilised other than what is stipulated in the SLA
x All allocations must be aligned to the number of children as per the SLA and can only be reduced
as per the process outlined in the SLA. Allocations must not be changed in-year, based on how
many children attend
x The subsidy must target qualifying children in centre and non-centre based programmes in line
with the process set out below:
o an ECD programme is eligible to be subsidised if it is located in a designated municipal ward
that has been identified for universal targeting of subsidies. Children attending these ECD
programmes will not be subject to an individual means test and all children in these
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Early Childhood Development Grant: Subsidy Component

programmes must be taken into account when calculating the subsidy for the ECD
programme
o if the child is attending an ECD programme falling outside of those municipal wards that
have been identified for universal targeting of the subsidy, the subsidy will be targeted to an
individual child using the means test criteria
o a child is eligible to be subsidised if her/his parents’ income falls below the following
prescribed test
Income-based means test:
x Income of parents or caregivers may not exceed the means test values applied for the receipt of
the child support grant for a single parent and married parents as gazetted by the national
Department of Social Development in 2023. This is updated each year with an increase in the
grant value
x In the case of children receiving a child related social assistance grant; original, reprinted or
certified copies of proof of receipt of the child related grant (child support grant or the foster care
grant) as issued by South African Social Security Agency must be submitted
x In the case of children who are not beneficiaries of a child related grant the following must be
submitted:
o proof of income of parents (or caregivers)
o three months bank statement of parents or guardians
o affidavit declaring status of income
Allocation criteria x The provincial subsidy allocations are determined based on the gap between:
o the number of poor children that should be accessing ECD subsidy
o the number of poor children currently accessing the ECD subsidy
Reasons not incorporated x To allow DBE to better facilitate expansion of ECD services in the country
in equitable share x ECD is a national priority and requires uniform implementation in order to achieve the minimum
coverage of 60 per cent of all poor children and to have the desired impact of achieving universal
access by 2030
Past performance 2022/23 audited financial outcomes
x Of the R1.1 billion on the subsidy component, 50 per cent has been transferred to provinces.
2022/23 service delivery performance
x 331 882 children benefitted from the subsidy
Projected life x The grant will be allocated over the 2024 medium term expenditure framework period, subject
to review
MTEF allocations x 2024/25: R1.4 billion; 2025/26: R1.8 billion; and 2026/27: R1.9 billion
Payment schedule x Quarterly instalments according to approved payment schedule
Responsibilities of the Responsibilities of the national department
transferring officer and x Review standardised SLAs to be entered into between provincial departments of basic education
receiving officer and ECD programmes if necessary
x Review the standardised business plan
x Develop guidelines for the implementation of the ECD subsidy
Responsibilities of provincial departments
x Conclude SLAs with ECD programmes in a format prescribed by the DBE
x Ensure that payments are made in line with the payment schedule as per the SLAs with ECD
programmes
x Subsidies must be made into the ECD programmes designated bank accounts, which must be
with a registered deposit taking institution in the Republic of South Africa
x Subsidies may only be reduced in cases of non-compliance as outlined in the prescribed SLA
x Use the information reported in the quarterly reports from ECD programmes to develop and
maintain a master list of all children benefitting from the ECD subsidy
x Maintain a database on the status of registration of all ECD programmes in the province that is
inclusive of the following basic information:
o registration status
o capacity of the centre
o number of children in attendance
o number of children subsidised
o number of children with disabilities subsidised
o number of children with disabilities in attendance
Process for approval of x Engagement with provincial departments on submission of business plans between September
the 2025/26 business plans 2024 and February 2025
x Submit final provincial business plans for 2025/26 including cash flow projections and
compliance certificates signed-off by heads of departments to DBE by 14 February 2025
x The transferring officer must approve provincial business plans by 2 April 2025
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Education Infrastructure Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 4, Part A
Strategic goal x To supplement provinces to fund the provision of education infrastructure in line with the regulations
relating to minimum uniform norms and standards for public school infrastructure
Grant purpose x To help accelerate construction, maintenance, upgrading and rehabilitation of new and existing
infrastructure in education including district and circuit accommodation
x To address achievement of the targets set out in the minimum norms and standards for school
infrastructure
x To address damages to infrastructure
x To enhance capacity to deliver infrastructure in education
Outcome statements x Improved quality of education service delivery by provincial departments as a result of an improved and
increased stock of school infrastructure
x Aligned and coordinated approach to infrastructure development at the provincial sphere
x Improved education infrastructure expenditure patterns
x Improved response to the rehabilitation of school infrastructure
x Improved rates of employment and skills development in the delivery of infrastructure
x Improved safety in school facilities through occupational health and safety
Outputs x Number of new schools, additional education spaces, education support spaces and administration
facilities constructed as well as equipment and furniture provided
x Number of existing schools’ infrastructure upgraded and rehabilitated including schools constructed of
asbestos material and other inappropriate material
x Number of new and existing schools maintained
x Number of disaster damaged school rehabilitated
x Number of schools provided with water, sanitation, and electricity
x Number of work opportunities created
x Number of new special schools provided, and existing special and full-service schools upgraded and
maintained
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x This grant uses an infrastructure plan that includes:
business plan o the infrastructure programme management plan
o the procurement strategy
o the capacitation strategy
o the infrastructure reporting model
o the year-end evaluation report
Conditions x Provinces may utilise a portion of grant funding for the appointment of public servants on a permanent
basis to their infrastructure units in line with human resource capacitation circular published by National
Treasury (including maximums set in the circular)
x The flow of each instalment of the grant depends upon provinces submitting to national Department of
Basic Education (DBE), provincial treasuries and National Treasury financial and non-financial
performance reports on programmes partially and fully funded by the grant
x The flow of the first instalment of the grant depends upon receipt by the DBE and provincial treasuries
and National Treasury of:
o approved and signed-off infrastructure plan with tabled prioritised project lists for the 2024 medium-
term expenditure framework (MTEF) by no later than 25 March 2024. The infrastructure plan must,
where applicable, also include the implementation plans for schools affected by natural disasters
o approved and signed-off infrastructure project list (Table B5) for the 2024 MTEF on the
infrastructure reporting model
o preventative and corrective maintenance plan for all maintenance programmes over the 2024 MTEF
period accompanied by a project list no later than 25 March 2024
x The flow of the second instalment depends upon receipt by DBE, provincial treasuries and National
Treasury of the approved and signed-off:
o monthly infrastructure reports in a format determined by the National Treasury and DBE
o a summary report on all projects that have reached practical completion and captured on the
education facilities management system mobile application for the fourth quarter of the 2023/24
financial year no later than 29 April 2024
o a report on the filling of posts on the approved establishment for the infrastructure unit in the format
approved by National Treasury for the fourth quarter of the 2023/24 financial year within 22 days
after the end of the fourth quarter
x The flow of the third instalment is dependent upon receipt by DBE, provincial treasuries, and the
National Treasury, on a date and in a format determined by National Treasury, of the approved and
signed-off:
o infrastructure plans for all infrastructure programmes for a period of 10 years (including the initial
list of prioritised projects) on a date specified in the performance-based approach guidelines
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Education Infrastructure Grant

o the 2024/25 project list must be drawn from the prioritised project list for the MTEF tabled in
2023/24
o preventative and corrective maintenance plans for all maintenance programmes over the MTEF
period accompanied by a project list on a date specified in the performance-based approach
guidelines
o monthly infrastructure reports in the format determined by National Treasury and the DBE
o a summary report on all projects that have reached practical completion and captured on the
education facilities management system mobile application for the first quarter of 2024/25 by
26 July 2024
o a report on the filling of posts on the approved establishment for the infrastructure unit in the format
approved by National Treasury for the first quarter of the 2024/25 financial year within 22 days
after the end of the first quarter
o the conditional grant year-end evaluation report on financial and non-financial performance no later
than 27 May 2024
x The flow of the fourth instalment is conditional upon receipt by the DBE and provincial treasuries and
National Treasury of the approved and signed off:
o monthly infrastructure reports in the format determined by National Treasury and the DBE
o a summary report on all projects that have reached practical completion and captured on the
education facilities management system mobile application for the second quarter of 2024/25 by
25 October 2024
o infrastructure programme management plans for infrastructure programmes envisaged to commence
within the period for the MTEF on a date specified in the performance-based approach guidelines
o procurement strategy for infrastructure programmes envisaged to commence within the period of
the MTEF on a date specified in the performance-based approach guidelines
o a report on the filling of posts on the approved establishment for the infrastructure unit in the format
approved by National Treasury for the second quarter of the 2024/25 financial year within 22 days
after the end of the second quarter
x The flow of the fifth instalment is conditional upon receipt by the DBE, the relevant provincial treasuries
and National Treasury on a date determined by National Treasury, of the approved and signed-off:
o monthly infrastructure reports in the format determined by National Treasury and the DBE
o a summary report on all projects that have reached practical completion and captured on the
education facilities management system mobile application for the third quarter of 2024/25 to DBE
not later than 20 January 2025
o a report on the filling of posts on the approved establishment for the infrastructure unit in the format
approved by National Treasury for the third quarter of the 2024/25 financial year within 22 days
after the end of the third quarter
x Provincial education departments must ensure that a programme and project management system is in
place for planning, management and monitoring of infrastructure delivery funded from the grant
x Provincial education departments must comply with the framework for infrastructure delivery and
procurement management
x Provincial education departments must provide school governing bodies with maintenance guidelines
to conduct minor maintenance. This should be in accordance with the sector maintenance strategy
x Provincial education departments should allocate no less than 60 per cent of the Education Infrastructure
Grant allocation to address preventative and corrective maintenance at schools, which should appear as
such on the infrastructure reporting model and MTEF database
x Provincial education departments to prioritise and fund from the grant, the eradication of pit latrines and
other unacceptable forms of sanitation
x The grant allocation can be transferred to schools in line with the guidelines which will be issued by
DBE
x Provincial education departments to prioritise the rehabilitation of storm damaged schools, schools built
of asbestos and other inappropriate material
x In implementing the three streams model, provincial education departments to prioritise the planning
for construction of technical schools and schools of skill as well as conversion of academic stream
schools to vocational and occupational streams in 2024/25, for commissioning of projects in 2025/26
x Provincial education departments may use multiple implementing agents when implementing projects
funded from the grant
x To promote conducive teaching and learning within the acceptable occupational, health and safety
standards, provincial education departments must implement maintenance projects in all education
facilities
x In schools without section 21 responsibilities, provincial education departments should put in place the
necessary measures to ensure that planned maintenance at these schools occurs as per the scheduled
maintenance plan for such schools
x Provincial education departments must provide all the necessary equipment and furniture in the spaces
provided when constructing new projects
x Provincial education departments must submit their plans for the procurement of mobile classrooms to
the DBE and any deviation from these plans should be approved in writing by the DBE
x Provincial education departments to ensure cost-effectiveness as they implement infrastructure projects
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Education Infrastructure Grant

x The DBE approved 10-point plan must be implemented to ensure improvements in infrastructure
delivery
x Non-compliance with any of the above conditions may result in the withholding and subsequent
stopping of transfers
x An amount of R503 million is allocated to Gauteng through the Budget Facility for Infrastructure for
the construction of schools. These funds may only be used for this project and are subject to the
conditions set out in the 2024 MTEF preliminary allocation letter to DBE

Allocation criteria x Allocations for 2024/25 are based on historical allocations for this grant
x Allocations also include incentive-based allocations as described in part 4 to Annexure W1 of the 2024
Division of Revenue Bill
Reasons not incorporated x Funding infrastructure through a conditional grant enables the national department to ensure the delivery
in equitable share and maintenance of education infrastructure in a coordinated and efficient manner, consistent with
national norms and standards for school buildings
Past performance 2022/23 audited financial outcomes
x Of the R12.5 billion allocated, R12.5 billion (100 per cent) was transferred to provinces of which
R12.4 billion (96 per cent) was spent by the end of the national financial year
2022/23 service delivery performance
x 2 710 teaching spaces and 72 administrative spaces provided
x 1 398 maintenance projects, 474 water, 554 sanitation, 112 electricity and 102 fencing infrastructure
projects
x Completed five boarding facilities
x The sector has provided a total of 19 new and replacement schools in provinces, while 87 schools
commenced with construction
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R13.7 billion; 2025/26: R14.2 billion and 2026/27: R14.4 billion
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Visit selected infrastructure sites in provinces
receiving officer x DBE and National Treasury to support provinces to improve infrastructure delivery capacity and
systems
x Provide guidance to provinces in planning and prioritisation
x Issue guidelines on the capacitation process of infrastructure units as well as the conditions attached to
the utilisation of the funding
x DBE and National Treasury to jointly evaluate progress with the capacitation of provincial infrastructure
units and provide feedback to all provinces in terms of the guidelines
x DBE and National Treasury must jointly evaluate and provide feedback to all provinces on the
assessment of all documents as outlined on the performance-based approach system guidelines
x Assess the reports submitted by provincial education departments and provide feedback before
transferring the instalment
x Submit reports to the National Treasury in terms of quarterly achievements by provincial education
departments
x Comply with the conditions of this grant framework and the relevant clauses within the stipulated time
frames of the 2024 Division of Revenue Act
Responsibilities of provincial departments
x Approve monthly provincial infrastructure reports on infrastructure programme in the infrastructure
reporting model within 15 days after the end of each month and submit to the relevant provincial
treasury and DBE
x Submit a signed-off monthly provincial infrastructure report on infrastructure programmes in the
infrastructure reporting model within 22 days after the end of each month to the relevant provincial
treasury, DBE and National Treasury
x Comply with the conditions of this grant framework and the relevant clauses within the stipulated time
frames in 2024 Division of Revenue Act
x Submit quarterly capacitation reports within 22 days after the end of each quarter
x Ensure that section 42 transfers as per the Public Finance Management Act are effected
Process for approval of x The process for approval for the 2025 MTEF allocations will be in line with the performance-based
2025/26 business plans incentive approach guidelines published by National Treasury
 142

HIV and AIDS (Life Skills Education) Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x Addressing social and structural drivers of HIV, sexually transmitted infections (STIs) and
tuberculosis (TB) prevention, care and impact
x Contribute to preventing new HIV, STIs and TB infections
x To increase access to sexual and reproductive health services including HIV, as well as TB services
for learners and educators, with a specific focus on schools that are located in high priority areas
Grant purpose x To support South Africa’s HIV prevention strategy by:
o providing comprehensive sexuality education and access to sexual and reproductive health
services to learners
o supporting the provision of employee health and wellness programmes for educators
x To mitigate the impact of HIV and TB by providing a caring, supportive and enabling environment
for learners, educators and school support staff
x To reduce the vulnerability of children to HIV, TB and STIs, with a particular focus on orphaned
children and girls
Outcome statements x Increased HIV, STI and TB knowledge and skills amongst learners, educators, school support staff
and officials
x Decrease in risky sexual behaviour among learners, educators, school support staff and officials
x Decreased barriers to retention in schools, in particular for vulnerable learners (girls and boys)
Outputs x 7 000 educators trained to implement comprehensive sexuality education and TB prevention
programmes for learners to be able to protect themselves from HIV and TB and the associated key
drivers including alcohol and drug use, leading to unsafe sex, learner pregnancy and HIV infection,
prioritising schools located in areas with a high burden of HIV and TB infections
x 5 500 school management teams and school governing bodies trained to develop policy
implementation plans focusing on keeping mainly young girls in school, ensuring that
comprehensive sexuality education and TB education is implemented for all learners in schools,
access to comprehensive sexual and reproductive health and TB services. A provision for training
will also address multiple sexual partnerships among boys and learner pregnancy prevention
x Co-curricular activities on provision of comprehensive sexuality education, access to sexual and
reproductive health and TB services implemented in secondary schools including a focus on
prevention of alcohol, drug use and learner pregnancy, targeting 52 000 learners. Priority will be in
schools located in high priority areas. Co-curricular activities in primary schools will focus on
raising awareness of social issues and vulnerabilities, such as how to report abuse and support
affected learners
x Care and support programmes implemented to reach 65 000 learners and 3 200 educators. Expand
the appointment of learner support agents to 33 400 to support vulnerable learners prioritising
primary schools, using the care and support for teaching and learning framework
x 127 000 copies of curriculum and assessment policy statement compliant material, including
material for learners with barriers to learning, printed and distributed to schools. Printing of the
school policy pack will be prioritised over learner teacher support material to ensure that all schools
have a copy of the Department of Basic Education’s (DBE) National Policy on HIV, STIs and TB
for learners, educators, support staff and officials in all primary and secondary schools in the basic
education sector; and the DBE Policy on the Prevention and Management of Learner Pregnancy
(Learner Pregnancy Policy)
x Host advocacy and social mobilisation events with 67 200 learners, educators and school
community members on the DBE National Policy on HIV, STIs and TB; and the DBE Learner
Pregnancy Policy to review and change societal norms and values on the provision of
comprehensive sexuality education and access to sexual and reproductive health and TB services,
including a focus on key risk behaviours, such as alcohol and drug use, learner pregnancy, inter-
generational and transactional sex amongst girls, multiple concurrent sexual partnerships, power
relations, respect for girls and other issues that compel negative behaviour amongst boys, as well as
to advocate for the integrated school health programme including provision of sexual and
reproductive health services such as contraception, STIs, pregnancy and HIV testing, condom
distribution and information on safe circumcision in secondary schools
x 4 900 schools will be reached through monitoring and support visits
Priority of government that x Priority 3: Education, skills and health
this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions x Provincial education departments must distribute the grant allocation in accordance with the
following weights for the key performance areas:
o support for prevention and management (to be integrated in existing focal areas)
o training and development (10 per cent)
o co-curricular activities (10 per cent)
o care and support (45 per cent)
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HIV and AIDS (Life Skills Education) Grant

o learning and teaching support material (10 per cent)
o advocacy and social mobilisation (10 per cent)
o monitoring and support (8 per cent)
o management and administration (7 per cent)
x Provincial education departments must report on implementation and expenditure according to the
above seven key performance areas per quarter
x Instalments are dependent on the DBE receiving these reports, adherence to approved business plans
and attendance at the biannual inter-provincial meetings
x The above percentages are guidance and may be deviated from in accordance with provincial needs
with the approval of the national transferring officer. However, provinces must prioritise areas with
high rates of HIV, TB and learner pregnancy
x Deviations should be informed and motivated by achievements and/or critical challenges relating to
the trends in the epidemic as relevant to respective provincial education departments
x Provincial education departments must ensure they have the necessary capacity and skills to manage
the implementation of the grant
x First aid kits may no longer be funded from the conditional grant. In addition, condoms and sanitary
pads must also not be funded from this conditional grant
Allocation criteria x The education component of the provincial equitable share formula, as explained in part 4 of
Annexure W1 of the 2024 Division of Revenue Bill, is used to allocate the grant amongst provinces
Reasons not incorporated in x To enable the DBE to provide overall guidance, to ensure congruency, coherence and alignment
equitable share with:
o National Strategic Plan for HIV, TB and STIs (2023–2028)
o DBE National Policy on HIV, STIs and TB for learners, educators, school support staff in all
primary and secondary schools in the basic education sector
o Learner Pregnancy Policy
x This enables the DBE to exercise an oversight role on the implementation of the HIV and AIDS life
skills education programme in schools
Past performance 2022/23 audited financial outcomes
x Of the R242 million allocated to provinces, R242 million (100 per cent) was transferred to
provinces, of which R241 million (99.5 per cent) was spent by the end of the financial year. Under-
expenditure was noted in Free State and Limpopo
2022/23 service delivery performance
x 8 824 life orientation educators and 8 190 educators trained in integration of life skills in the
curriculum
x 52 953 functional peer education programmes were undertaken, 85 334 learners trained on the
learner retention and learner pregnancy programme, 71 552 learners trained in the substance abuse
programme
x 5 431 school-based support teams established, 3 130 learner support agents in schools, 6 518 school
management teams and school governing bodies trained to develop policy implementation plans,
and 103 544 vulnerable learners identified and referred for services
x 162 727 sets of learning and teaching support material delivered to 11 005 schools
x Advocacy reached 236 671 learners and educators as well as 62 563 members of the school
communities on the new DBE National Policy on HIV, STIs and TB and Learner Pregnancy Policy
to review and change societal norms and values on the provision of comprehensive sexuality
education and access to sexual and reproductive health and TB services and reaching 7 617 schools
through advocacy activities focusing on the prevention of TB
x 5 457 schools reached through monitoring and support visits
Projected life x Grant will be reviewed on an ongoing basis to respond to nature and trends in the HIV and TB
epidemics
MTEF allocations x 2024/25: R250 million; 2025/26: R261 million; and 2026/27: R273 million
Payment schedule x Four instalments: 15 April 2024; 29 July 2024; 28 October 2024 and 27 January 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x To provide evidence-based guidance towards the development of a standardised annual conditional
receiving officer grant framework and nine provincial specific annual business plans for the HIV and AIDS life skills
education programme
x Identify risks and challenges impacting on provincial implementation
x Develop risk management strategies to address these risks
x Ensure synergy with national strategies and processes aimed at reducing HIV and related chronic
illnesses, such as TB infection together with the associated risk factors, such as alcohol and drug
use, prevention of unbecoming behavior and teenage pregnancy in schools
x Agree on outputs and targets with provincial education departments in line with grant objectives
and national imperatives for 2025/26 from 23 September 2024
x Monitor implementation of the programme and provide support to provinces
x Establish partnerships with key stakeholders
x Submit quarterly performance reports to National Treasury within 45 days after the end of each
quarter (including monthly and annual reports on the implementation of the programme
and expenditure against the allocated budget)
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HIV and AIDS (Life Skills Education) Grant

Responsibilities of the provincial departments
x Ensure synergy with national strategies and processes aimed at reducing HIV and TB infections and
other related issues including the associated risk factors such as alcohol and drug use, prevention of
unbecoming behavior and teenage pregnancy in schools
x Identify risks and challenges impacting on implementation
x Develop risk management strategies and implementation plans to address these risks
x Submit monthly reports, quarterly and annual performance evaluation reports to the DBE in line
with the 2024 Division of Revenue Act and Public Finance Management Act
x Agree with the DBE on outputs and targets to ensure effective implementation and expenditure of
the programme
x Monitor implementation of the programme and provide support to districts and schools
x Provincial education departments to implement the projects according to the approved business
plans
x Any deviation should first be communicated to and approved by the DBE before implementation
x Evaluate and submit a provincial evaluation report on the performance of the conditional grant to
the DBE in May/June 2024 (date will be determined by the national department)
Process for approval of x Communication and meeting with provinces to inform targets for 2025/26 from 28 October 2024
2025/26 business plans x Provincial education departments submit draft business plans to DBE for evaluation from
29 November 2024
x DBE evaluates provincial business plans from 9 December 2024
x Comments sent to provincial education departments to amend the plans from 10 January 2025
x Provincial education departments submit amended and signed plans to DBE from 24 February 2025
x DBE approves provincial business plans from 2 April 2025
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Learners with Profound Intellectual Disabilities Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x To ensure that learners with severe to profound intellectual disabilities access quality, publicly funded
education and support
Grant purpose x To provide the necessary support, resources and equipment to identified special care centres and schools for
the provision of education to children with severe to profound intellectual disabilities
Outcome statements x Improved access to quality basic education for children with severe to profound intellectual disabilities in
conditions that ensure dignity, promote self-reliance and facilitate active participation in the community
Outputs x Nine deputy chief education specialists as provincial grant managers and 255 transversal itinerant outreach
team members appointed to provide support in special care centres and targeted schools
x 483 special care centre data captured and managed using the South African School Administration and
Management System
x 255 transversal itinerant outreach team members, 2 490 caregivers, trained on the learning programme for
learners with profound intellectual disability and other programmes that support the facilitation of the learning
programme
x Number of caregivers trained on accredited training
x 9 672 children with severe to profound intellectual disability supported through a range of services
x 279 of children with profound intellectual disabilities of school going age in special care centres placed in
schools
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
x Annual budget and resource allocation schedules
x Monitoring and reporting
x Risk management plan
x Cash flow projections
x Participating centres and schools list (separate annexure)
x Organogram for transversal itinerant outreach team within the district
Conditions Grant structure and allocation
x The grant is utilised on an interventional basis and is not a general source of funding for all special care
centres and schools
x The focus of the grant is children with severe to profound intellectual disabilities who are currently not
accessing publicly funded education in special care centres
x Learners with severe, mild and moderate intellectual disabilities and with specific learning difficulties
enrolled in special care centres should be assessed for placement in schools
x Schools that have enrolled learners with profound intellectual disability from special care centres in schools
should be supported
x The learning programme for learners with profound intellectual disability should be used to guide the teaching
of learners with profound intellectual disability in special care centres and targeted schools
x The allocation of funds per provincial education department should be divided as follows:
o 9 per cent for the training of caregivers
o 17 per cent for assistive devices, storage containers and top-up learning and teaching support materials
and classroom furniture and equipment for newly on-boarded special care centres and designated schools
for the benefit of learners with severe to profound intellectual disabilities from special care centres
o 65 per cent for compensation of transversal itinerant outreach team members and provincial grant
managers
o 9 per cent for administration including travel, vehicles, accommodation and subsistence
x Provinces may deviate from the prescribed allocations only after having complied with the conditions of the
framework and obtained the relevant approval from the transferring officer. The request for deviations must
be submitted to the transferring officer no later than 15 November 2024
Business planning process
x The transferring and receiving departments must appoint or identify qualified and experienced person/s to
administer, manage and coordinate the activities of the grant in accordance with the provisions of the
framework and business plan
x In order to ensure the effective management of the grant, receiving departments should not allocate other
responsibilities to a staff member appointed to manage the grant
x The receiving department must appoint outreach teams, as part of the district-based support team, made up
of one senior education specialist (learning support - post level three), one chief education occupational
therapist, one chief education speech therapist, one chief education physiotherapist and an educational
psychologist
x In order to ensure effective and adequate support to learners, receiving departments should not allocate other
responsibilities to a staff member appointed to manage the grant
x Outreach teams must be appointed and compensated in accordance with post levels as agreed upon with the
national Department of Basic Education (DBE)
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Learners with Profound Intellectual Disabilities Grant

x Outreach team members must be appointed on district posts and be part of the district-based support team
and be based at the district, circuit or school level, in order to ensure integration of the services they provide
into district plans and efficiency when they facilitate and support the implementation of the learning
programme and provide psycho-social and other therapeutic support to learners enrolled in special care
centres and targeted schools
x Where in-service therapists are not available, outreach team members should provide therapeutic, including
any other, support to learners with profound intellectual disabilities enrolled in schools
x The receiving department must facilitate and support the implementation of the learning programme for
learners with profound intellectual disability in special care centres and schools
x The transferring department must train outreach team members on the implementation of the learning
programme for learners with profound intellectual disability and other programmes that enhance
accountability in the implementation of the learning programme for learners with profound intellectual
disability
x The receiving departments, using outreach team members and other officials, must conduct on-site on-the-
job coaching and mentoring of caregivers, teachers, in-service therapists, and officials on the learning
programme for learners with profound intellectual disability, and other programmes that directly enhance
accountability in the implementation of the learning programme and provision of outreach services to targeted
special care centres and schools
x The receiving department must work with DBE and ensure that caregivers receive accredited training that
results in recognised qualifications
x Administrative support will include purchasing or leasing appropriate vehicles in cases where cars have not
been purchased (one car per team), purchasing tools of trade (in line with the DBE guidelines), fuel costs,
and subsistence and accommodation costs when visiting special care centres and schools with the travel
distance of more than 200 km or in instances where the teams will spend more than one day in an area
providing outreach services
x Transport is provided for in the grant framework and hence costs incurred from the use of own cars must be
avoided
x The receiving department should facilitate and advocate for the placement of learners from special care
centres in schools at all levels of the education system as well as in the broader community
Procurement
x In order to expedite the delivery of assistive devices and learning and teaching support materials, provincial
education departments must utilise transversal contracts where available, unless they can demonstrate gains
from an exemption in their business plans
x To effectively use finances the use of implementing agencies to procure items must be avoided
x In order to address the buying of inappropriate equipment and learning and teaching support materials,
provincial education departments must consult with DBE by sharing and discussing the specifications of the
items to be bought
x The receiving departments must procure relevant and adequate learning and teaching support materials,
classroom furniture and equipment, equipment for basic non-accredited skills programmes for learners with
severe intellectual disabilities that cannot be placed in schools and assistive devices for learners in special
care centres in consultation with the DBE
x Buying of assistive devices must be informed by an assessment by a therapist
x The receiving department must procure specialised tools of trade and storage equipment in special care
centres and where storage is inadequate
x Procurement should include training of caregivers, teachers and end-users in the utilisation of all resources
provided
x Transfer of the first tranche to provincial education departments will be done on submission of approved
business, procurement and training plans
x This framework must be read in conjunction with the practice note as agreed to with National Treasury
Allocation criteria x Allocations consider the number of special care centres, children with severe or profound intellectual
disabilities in special care centres, schools that have enrolled learners with profound intellectual disabilities
referred from special care centres per province as well as the urban and rural nature of each province
Reasons not incorporated x In order to address the needs of this marginalised population of children with severe or profound intellectual
in equitable share disabilities that are not in school and not accessing educational subsidies through the educational norms
applied at schools, the funding is ring-fenced in the form of a conditional grant. This enables DBE to provide
overall guidance to ensure congruence and coherence in programme implementation
Past performance 2022/23 audited financial outcomes
x Of the R255 million allocated to provinces, R255 million (100 per cent) was transferred to provinces and
R239 million (93 per cent) was spent by the end of the financial year
2022/23 service delivery performance
x Eight deputy chief education specialists appointed as provincial grant managers
x A total of 214 appointed transversal itinerant outreach team members recruited to guide and support
curriculum delivery and provide therapeutic support in special care centres and targeted schools
x Data Management: of 494 special care centres that support children with severe to profound intellectual
disabilities managed using South African School Administration and Management System
x Training: 225 transversal itinerant outreach team members, 1 668 care givers, 1 098 teachers, 266 in-service
therapists and 233 officials trained on the learning programme for learners with profound intellectual
disability
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Learners with Profound Intellectual Disabilities Grant

x Outreach services: outreach services provided to 9 876 children/learners with severe to profound intellectual
disability. The following services were rendered:
o 1 569 learners assessed by psycho-education psychologists and determined their education strengths and
needs and assessment reports used to guide nature of support
o 4 381 learners with profound intellectual disability were taught using the learning programme for learners
with profound intellectual disability
o 965 learners participated in basic skills programmes, 2 608 learners received therapy and 352 received
assistive devices
o 485 special care centres were provided with a range of learning and teaching support materials to use to
support teaching and the learners enrolled in these centres
o 36 shipping storage were bought for special care centres that do not have safe and adequate storage to
store learning and teaching support materials
o 219 special care centres were provided with various technological equipment to be used by transversal
itinerant outreach team members to support the special care centres remotely if and when necessary
o 270 special care centres were provided with cleaning and safely consumables
Projected life x The grant framework will be reviewed on an ongoing basis to respond to the nature and trends in the education
of learners with severe to profound intellectual disabilities
MTEF allocations x 2024/25: R279 million; 2025/26: R291 million; and 2026/27: R304 million
Payment schedule x Transfer payments shall be effected in April 2024; August 2024; November 2024 and January 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x Evaluate, approve and submit provincial business plans to National Treasury
receiving officer x Refine monitoring and evaluation guidelines tools that will be used to monitor and evaluate the
implementation of the grant
x Refine standard operation procedures and tools, if and when necessary, that will be used to enhance
performance management and accountability
x Work with provincial education departments in developing a guiding document to guide provincial education
departments with the appointment of practitioners in 2025/26 on a 12-month contract to implement the
learning programme in special care centres and the appointment of class assistants in 2024/25 on a 12-month
contract to support teachers in schools that have enrolled learners from special care centres
x Train provincial grant managers and transversal itinerant outreach team members on programmes that will
ensure effective implementation of the grant including the learning programme for learners with profound
intellectual disabilities
x Monitor and support the implementation of the grant by provincial education departments
x Collaborate with other government departments and ensure the provision of integrated services to severe or
profound intellectual disabilities
Responsibilities of provincial departments
x Develop and submit approved business, procurement and training plans to the DBE
x Manage the implementation of business plans in line with the 2024 Division of Revenue Act and the Public
Finance Management Act to ensure that expenditure is on track and there is no withholding of transfers by
transferring officer
x Ensure systems, capacity and controls are in place to ensure the successful implementation of the grant
x Facilitate the appointment of outreach team members and grant managers in permanent posts as per the grant
conditions
x Work with the DBE in developing a document to guide provincial education departments on the appointment
of practitioners in 2024 on a 12-month volunteer contract to implement the learning programme in special
care centres
x Work with the DBE in developing a document to guide provincial education departments on the appointment
of class assistants in 2024 on 12-month contracts to support teachers in schools that have enrolled learners
with profound intellectual disability from special care centres
x Ensure grant activities are implemented as approved in the business plans. Any deviation should first be
communicated to the DBE in writing and approved by the transferring officer before implementation
x Monitor, support and quality assure the provision of outreach services to special care centres and school on a
monthly and quarterly basis or as and when required
x Use the BDE systems to manage special care centre data
x Ensure that children enrolled in special care centres are enrolled in schools
x Ensure compliance with reporting requirements by providing consolidated quality-assured and approved
quarterly reports 30 days after the end of the quarter
x Facilitate collaboration with key government departments in the delivery of services to children with severe
or profound intellectual disabilities. This will entail the establishment of inter-departmental structures that
will ensure integrated service delivery of services to children with severe or profound intellectual disabilities
x Plan and implement and advocacy programme for the implementation of an inclusive education system
Process for approval of x Meeting with provinces to review and discuss grant framework for the next financial year and receive inputs
2025/26 business plans from provincial education departments by 30 August 2024
x DBE uses inputs from meeting with provincial education departments and drafts the grant framework by
30 September 2024
x Support grant manager to compile first daft business plans and provincial education departments submit first
draft business plans to DBE for evaluation by 6 December 2024
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Learners with Profound Intellectual Disabilities Grant

x DBE evaluates draft provincial business plans and send comments to provincial education departments to
amend plans by 13 December 2024
x Provincial education departments submit amended plans by 9 January 2025
x Final comment sent to provincial education departments to amend by 17 January 2025
x Provincial education departments submit amended and signed-off plans to DBE by 21 February 2025
x DBE approves provincial business plans by 31 March 2025
 149

Maths, Science and Technology Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x To strengthen the implementation of the National Development Plan and the Action Plan to 2019 by increasing
the number of learners taking mathematics, science and technology subjects, improving the success rates in the
subjects and improving teachers’ capabilities
Grant purpose x To provide support and resources to schools, teachers and learners in line with the Curriculum Assessment
Policy Statements for the improvement of mathematics, science and technology teaching and learning at
selected public schools
Outcome statements x Improved learner participation and success in mathematics, science and technology subjects in the country
Outputs x School support
o 1 256 maths, science and technology schools
o 485 schools supplied with subject specific computer hardware and related software in accordance with the
minimum specifications prescribed by the Curriculum Assessment Policy Statements including coding and
robotics pilot schools
o 232 schools offering technical subjects (including pilot schools for the vocationally oriented curriculum)
and schools offering agricultural subjects supplied with workshop tools, machinery, equipment and
consumables for technology subjects repaired, maintained and/or replaced in accordance with the minimum
specifications
o 1 256 laboratories supplied with apparatus and consumables for mathematics, science and technology
subjects in accordance with the minimum specifications including coding and robotics kits
x Learner support
o 50 000 learners registered for participation in mathematics, science and technology olympiads/fairs/expos
and other events based on a structured annual calendar including support through learner camps and
additional learning, teaching and support material such as study guides
x Teacher support
o 1 500 participants attending specific structured training and orientation for teachers and subject advisors in
subject content and teaching methodologies on curriculum assessment policy statements for electrical, civil
and mechanical technology, technical mathematics, and technical sciences
o 1 000 teachers and subject advisors attending targeted and structured training in teaching methodologies
and subject content either for mathematics, physical, life, natural and agricultural sciences, technology,
computer applications technology, information technology, agricultural management and technology
subjects
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
x Annual budget and resource allocation schedules
x Monitoring and reporting
x Risk management plan
x Cash flow projections
x Participating schools list (separate annexure)
Conditions Grant structure and allocations
x The grant is utilised on an interventional basis and is not a general grant for all schools
x Schools needs and allocation of funds must be identified through criteria indicated in the framework in
partnership with provinces and districts in the preceding financial period
x The grant will support a total of 1 256 schools across all provinces covering all mathematics, science and
technology subjects from grades R-12
x The grant will support the national Department of Basic Education (DBE)-Cuba mathematics, science and
technology subjects support programme in the Eastern Cape, Gauteng, KwaZulu-Natal, Limpopo, and
Mpumalanga provinces
x The allocations should be divided in accordance with the following guideline for Eastern Cape, Gauteng,
KwaZulu-Natal, Limpopo, and Mpumalanga:
o 34 per cent for information communication technologies including coding and robotics resources
o 15 per cent for the supply, repair/replacement and maintenance of workshop machinery, equipment and
tools for technical (including pilot schools for vocationally oriented curriculum) and agricultural schools
o 15 per cent for laboratory equipment/apparatus, manipulatives and consumables including coding and
robotics
o 15 per cent for teacher support including teacher support for coding and robotics and vocationally oriented
curriculum pilots
o 14 per cent for learner support including learners in teaching mathematics for understanding pilot schools
o 1 per cent for grant administration, monitoring, support and evaluation
o 6 per cent for the DBE-Cuba mathematics, science and technology subjects support programme, including
remuneration
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Maths, Science and Technology Grant

x The allocations should be divided in accordance with the following guideline for Free State, Northern Cape,
North West and Western Cape:
o 40 per cent for information communication technologies including coding and robotics resources
o 15 per cent for the supply, repair/replacement and maintenance of workshop machinery, equipment and
tools for technical (including pilot schools for vocationally oriented curriculum) and agricultural schools
o 15 per cent for laboratory equipment/apparatus, manipulatives and consumables including coding and
robotics
o 15 per cent for teacher support including teacher support for coding and robotics and vocationally oriented
curriculum pilots
o 14 per cent for learner support including learners in teaching mathematics for understanding pilot schools
o 1 per cent for grant administration, monitoring, support and evaluation
Priorities
x All the grant outputs are prioritised in accordance with the allocation percentages unless the province has
requested a deviation and this is approved by the transferring officer
Outputs
x Information, Communication and Technology (ICT) resource items should be procured as per the minimum
specifications defined by the DBE and in line with Curriculum Assessment Policy Statements. Subject specific
ICT resources refer to hardware and software, which are compulsory and required by the curriculum. The grant
also supports the training of all end-users in the utilisation of all ICT resources provided to a school
x Workshop equipment and machinery items should be supplied, repaired, maintained and/or replaced where
appropriate in order to meet the minimum specifications defined by the DBE and in line with curriculum
assessment policy statements
x Laboratories’ workshop equipment, apparatus and consumables should be procured as per the minimum
specifications as defined by the DBE and in line with Curriculum Assessment Policy Statements. This should
be prioritised in line with the budget allocated to this item. These resources are provided to improve practical
teaching and learning in all mathematics, science and technology subjects with special attention to mathematics
and physical science
x Learner support is provided to all identified learners in line with provincial needs in support of curriculum
delivery based on a structured annual calendar. This includes competition participation expenses, learner
coaching, printing, delivery and mediation of study materials. This support includes study camps for identified
learners as per the provincial programme including a focus on girl learners. Teaching mathematics for
understanding support material learner activity book
x Teacher support is provided to all identified teachers in line with provincial needs in support of curriculum
delivery. Teacher training or development should be based on a structured programme, which must be submitted
to the transferring department as and when required. No ad-hoc training will be supported from the grant
Grant administration, monitoring and evaluation
x All provincial grant managers are supported to manage, administer, monitor and evaluate the implementation
of the grant in line with the business plan. The support includes payment for expenses such as travelling,
accommodation, stationery, flight fares, subsistence and other incidental costs
Procurement
x Provinces must participate in DBE’s three-year transversal contract to enable provincial education departments
to secure three-year contracts but may request permission for exemption if they can demonstrate gains from
such exemption. In the absence of a DBE transversal tender, provinces must continue to procure on their own
x The grant funds and implementation (procurement, delivery and payment) must be managed at provincial level
unless a transversal tender has been issued or the school has demonstrated capacity, systems and controls to
efficiently manage the processes of the grant
x Before funds can be transferred to schools, there should be assurance that systems, controls and capacity to
manage the funds, implementation and delivery processes of the grant are in place
x Provinces will be required to submit approved deviations before submitting amended business plans on or before
the last week of January every year
Allocation criteria x Participating schools should be identified according to the following criteria:
o priority should be given to schools classified in quintiles 1-3
o provinces may include schools in quintiles 4 and 5, as per provincial needs. The approval of the transferring
officer (provided the average learner performance in all subjects including mathematics, science and
technology is at a level below 60 per cent at Grade 12)
o primary schools will be supported as feeder schools to secondary schools participating in the grant based on
the provincial needs analysis in line with the outputs of the grant
o at least 10 – 30 learners are enrolled for each grade in mathematics and science subjects at a general
education and training, and further education and training (FET) band, and 10 – 15 learners are enrolled for
technology subjects in further education and training band
o maths, science and technology schools offering technical and agricultural subjects including pilot schools
for vocationally oriented curriculum
o pilot schools for coding and robotics curriculum
Reasons not incorporated x The grant is a targeted systemic capacity improvement programme. The number of schools requiring support is
in equitable share not proportionally distributed across the provinces. The level of support required by schools differs across
provinces
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Maths, Science and Technology Grant

Past performance 2022/23 Audited Financial Outcomes
x Of the R424 million allocated to provinces, R424 million (100 per cent) was transferred to provinces.
R457 million (103 per cent) was spent by the end of the financial year. Overspending of R10 million was
covered from the approved rollovers for 2021/22 financial year
2022/23 service delivery performance
x ICT
o 1 945 schools (40: Eastern Cape, 726: Free State, 235: Gauteng, 140: KwaZulu-Natal, 158: Limpopo,
260: Mpumalanga, 176: Northern Cape, 100: North West and 110: Western Cape)
x Workshop equipment, machinery and tools
o 181 schools (19: Free State, 16: Gauteng, 8: KwaZulu-Natal, 48: Limpopo, 43: Mpumalanga, 11: Northern
Cape, 04: North West and 32: Western Cape)
x Laboratories and workshop equipment, apparatus and consumables
o 961 schools (65: Eastern Cape, 33: Free State, 211: Gauteng, 30: KwaZulu-Natal, 190: Limpopo,
210: Mpumalanga, 61: Northern Cape, 31: North West and 130: Western Cape)
x Learner support
o 143 708 learners (4 067: Eastern Cape, 200: Free State, 4 022: Gauteng, 18 184: KwaZulu-Natal, 48 243:
Limpopo, 30 010: Mpumalanga, 4 257: Northern Cape, 16 431: North West and 18 294: Western Cape)
x Teacher support
o 22 192 Teachers (200: Eastern Cape, 300: Free State, 417: Gauteng, 1 583: KwaZulu-Natal,
5 158: Limpopo, 8 239: Mpumalanga, 1 094: Northern Cape, 2 935: North West and 2 266: Western Cape)
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R444 million; 2025/26: R459 million; and 2026/27: R480 million
Payment schedule x 6 May 2024; 12 August 2024; 11 November 2024 and 3 February 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x Identify and analyse areas requiring support in mathematics, science and technology
receiving officer x Evaluate, approve and submit provincial business plans to National Treasury
x Provide the administrative services for the grant (manage, coordinate, monitor and support programme
implementation at all levels)
x Develop and distribute planning, implementation, monitoring and evaluation guidelines and/or templates
including minimum specifications for school resources
x The transferring officer must develop centralised procurement processes that provinces can participate in
x Ensure compliance with reporting requirements in line with the provisions of the 2024 Division of Revenue Act
x Monitor implementation at provincial, district and school level on a quarterly basis or as and when required, in
line with the grant framework
x Evaluate the performance of the conditional grant and submit an evaluation report to National Treasury as per
the requirements of the 2024 Division of Revenue Act
Responsibilities of provincial departments
x Identify and analyse areas requiring support in mathematics, science and technology
x Develop and submit approved business plans to DBE
x Submit lists of schools to DBE as per the timeframes set in the grant framework
x Develop and submit an approved procurement plan in line with the business plan targets by the end of the
financial year
x Ensure compliance with reporting requirements by providing consolidated monthly expenditure reports 15 days
after the end of the month, and quarterly reports 30 days after the end of the quarter including other monitoring
or diagnostic reports and reviews as required from time to time
x Manage and implement the programme in line with the 2024 Division of Revenue Act and the Public Finance
Management Act
x Where applicable, participate in transversal tenders issued by the DBE or other provinces in order to procure
goods and services related to the outputs of the grant
x Monitor and provide support to districts/regions, circuits and schools on a monthly and quarterly basis or as and
when required
x Provide human resource capacity at all relevant levels including the appointment or identification of a qualified
and experienced person/s to administer, manage and co-ordinate the activities of the grant in accordance with
the provisions of the framework and compliance certificates
x Evaluate the performance of the grant and submit evaluation reports to DBE within two months after the end of
the financial year
x Implement projects according to the approved business plan. Any deviation should be communicated in writing
and approved by the transferring officer before implementation
x Submit school’s business plans to DBE by the end of June every year if funds are being transferred to schools
Responsibilities of schools
x Submit school’s needs on mathematics, science and technology to the districts as required by the province
x Submit school’s business plans to provinces before funds can be transferred to schools
x Submit quarterly mathematics, science and technology activity reports on equipment, machinery, consumables,
maintenance, learner and teaching support material and training support
x Submit learner performance data for all grades in mathematics, science and technology subjects to the district
and grant manager
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Maths, Science and Technology Grant

x Ensure that capacity, systems and controls are in place to implement the grant, to receive funds where a transfer
to a school has been agreed upon
x Receive funds from provincial departments of education and manage the procurement, delivery and payment
processes where necessary
x Participate in relevant structures that have been put in place to support implementation of the grant such as
annual principals’ meetings
x Monitor and ensure the quality of work of the service providers and sign-off on the completeness of the service
delivery processes
Process for approval of x The first draft of the consolidated provincial business plans and revised school lists to be submitted to DBE for
2025/26 business plans appraisal by 28 October 2024
x The DBE team will meet to evaluate the consolidated business plans by 11 November 2024
x The comments on the business plans will be sent to provinces for amendments by 13 December 2024
x Provinces will be required to submit the provincially approved amended business plans to DBE by
24 February 2025, DBE will approve the final business plans by 31 March 2025
 153

National School Nutrition Programme Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 5, Part A
Strategic goal x To enhance learning capacity and improve access to education
Grant purpose x To provide nutritious meals to targeted schools
Outcome statements x Enhanced learning capacity and improved access to education
Outputs x 21 000 schools that prepare nutritious meals for learners
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
x Risk management plan
Conditions x Spending must be in line with national and provincial business plans
x The budget allocation must be distributed in terms of the following weightings for both secondary and primary
schools:
o school feeding: minimum of 97 per cent
o kitchen facilities, equipment and utensils: minimum of 0.3 per cent and not exceeding R10 million
o administration: maximum of 2.5 per cent
o nutrition education (including deworming and hygiene practices): maximum of 0.2 per cent
x Minimum feeding requirements:
o provide nutritious meals to learners in quintile 1 - 3 primary and secondary schools, as well as identified
special schools on all school days
o provide nutritious meals to targeted learners in identified quintile 4 and 5 schools in line with available
resources
o meal costs per learner will increase at a minimum of 5 per cent in all benefiting primary schools and 3 per cent
for all secondary schools. Far-flung/low enrolment farm and rural schools that are receiving funds directly
should be allocated a higher meal cost to cover higher transport costs
o pay honorarium of a minimum of R1 804 per person plus R18.04 unemployment insurance fund per person
o food handlers must be allocated in line with approved sliding scales submitted with provincial business plans
o comply with approved food specifications and menu guidelines consisting of meals containing: starch, protein
and fresh vegetable/fruit
o breakfast porridge should be served incrementally in selected schools as per provincial business plans
o fresh vegetables/fruits must be served daily and vary between green, yellow and red
o a variety of protein-rich foods must be served in line with approved menu options
o processed chicken livers should be served incrementally in selected schools once a week as per provincial
business plans
o grade 1 and 2 raw sugar beans must be packed separately from samp, not mixed in one packet
o soya mince should not be served more than once a week and must meet approved specifications. Soya may
not be used as seasoning/thickening for other dishes
o canned pilchards/mackerel/sardines must be served at least once a week. High quality protein products can
replace pilchards in areas where these are not socially acceptable
o ultra-high temperature treated full cream milk or pasteurised maas must be served once a week. Milk must be
approved in line with dairy standards set by Milk South Africa
o seasoning should be provided for all meals except on days when milk is served
x Provinces must support and promote sustainable food production and nutrition education in schools
x Provinces must promote local economic empowerment, including procurement of fresh produce from smallholder
farmers. The farmers should be registered with the Department of Agriculture, Land Reform and Rural
Development and adhere to good agricultural practices
x Provincial business plans will be approved in line with the above minimum requirements and available resources.
The following variations may be approved by the transferring officer based on achievements and/or critical
challenges in each province:
o feeding cost below the minimum requirements, provided the quality of meals is not compromised
o reduction in the number of learners due to learner verification
o number of learners that exceed the gazetted quintiles
o breakfast porridge and chicken livers served as per available funding
o serving of processed vegetables or fruit in remote areas
o quintile 1-3 schools that do not feed all learners (Gauteng and Western Cape) need to approve letters from
schools requesting a deviation from whole school feeding. These letters must be provided to the provincial
office and kept on record
o deviation requests from approved business plan activities must be submitted to the transferring officer not
later than 29 November 2024
x The flow of the first instalment of the grant depends upon receipt by the national Department of Basic Education
(DBE) of procurement process plans as well as quarterly performance (narrative and indicators) and financial
reports
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National School Nutrition Programme Grant

x The flow of the December 2024 and the January 2025 instalments of the grant depends upon receipt by the DBE
of quarterly performance (narrative and indicators) and financial reports
x Non-compliance with any of the above conditions may result in the withholding and subsequent stopping of
budget transfers
x Provinces reserve the right to withhold funds from schools in case of financial mismanagement, non-compliance
to guidelines and excessive surplus funds. If schools are closed due to a declared state of disaster, funds from the
grant that would have been spent on providing meals in schools may instead be used to provide meals to learners
through alternative means
Allocation criteria x The distribution formula is poverty-based in accordance with the poverty distribution table used in the national
norms and standards for school funding as gazetted by the Minister of Basic Education on 17 October 2008
x Unallocated amounts will be distributed to provinces on the basis of identified programme priorities
Reasons not incorporated x The National School Nutrition Programme (NSNP) is a government programme for poverty alleviation,
in equitable share specifically initiated to uphold the rights of children to basic food and education
x The conditional grant framework enables the DBE to play an oversight role in the implementation of all NSNP
activities in schools
Past performance 2022/23 audited financial outcomes
x Of the allocated R1.5 billion budget, 97.9 per cent was spent
2022/23 service delivery performance
x 9 465 798 learners in 20 538 schools were provided with nutritious meals
x 130 food safety workshops were conducted across all provinces to raise awareness on proper food handling
practices
x Breakfast and processed chicken livers are incrementally being implemented in some provinces
Projected life x It is envisaged that, given the high poverty and unemployment rates in the country, the need for such a grant will
persist for at least another 10 years. The programme ensures that learners from the poorest communities have
decent opportunities to learn
MTEF allocations x 2024/25: R9.8 billion; 2025/26: R10.3 billion; and 2026/27: R10.8 billion
Payment schedule x The payment schedule will be in line with respective provincial procurement models as follows:
o provinces that transfer funds directly to all schools (Eastern Cape, Free State, North West and Northern Cape)
receive five instalments as follows: 5 April 2024; 14 June 2024; 14 August 2024; 6 September 2024; and
5 December 2024
o provinces that procure from service providers on behalf of schools receive five instalments as follows: 5 April
2024; 19 July 2024; 14 August 2024; 10 October 2024, and 23 January 2025
o the 14 August 2024 budget transfer is for kitchen facilities, equipment and utensils as per equipment
specifications provided by the DBE
o payment schedules may be revised in line with implementation and spending trends
Responsibilities of the Responsibilities of the national department
transferring officer and x Evaluate, approve and submit provincial business plans to the National Treasury
receiving officer x Manage, monitor and support programme implementation in provinces and districts
x Ensure compliance with reporting requirements and NSNP guidelines
x Transfer funds to provinces in line with the approved payment schedule
x Consolidate and submit quarterly performance reports to the National Treasury within 45 days after the end of
each quarter
x Evaluate performance of the conditional grant and submit an evaluation report to the National Treasury four
months after the end of the financial year
Responsibilities of provincial departments
x Develop and submit approved business plans to the DBE. The business plans should include procurement process
plans on equipment and utensils
x Monitor and provide support to districts/regions/area project officers and schools
x Manage and implement the programme in line with the 2024 Division of Revenue Act and the Public Finance
Management Act
x Provinces must update databases on kitchen facilities (specifying those with certificates of acceptability),
equipment and utensils
x Ensure that districts are resourced in line with provincial business plans to conduct effective monitoring and
support to schools in line with Goal 27 of the Action Plan to 2019, Towards the Realisation of Schooling 2030
x Consult districts on the development and implementation of their provincial business plans
x Provide oversight for districts to develop and implement monitoring and evaluation plans
x Provide human resource capacity at all relevant levels
x Evaluate the performance of the conditional grant annually and submit evaluation reports to the DBE two months
after the end of the financial year
x Submit quarterly financial and performance reports including consolidated monitoring, reporting and response
system reports to DBE after the end of each quarter. The fourth quarter report should include kitchen facilities,
equipment and utensils procured
x Provinces that are transferring funds to schools are required to:
o reconcile expenditure by schools against budget transfers on a quarterly basis
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National School Nutrition Programme Grant

Responsibilities of districts
x Monitor and support schools
x Implement monitoring and evaluation plans
x Submit monthly and quarterly reports (narrative and expenditure reports to the provincial department, as well as
reports on expenditure by schools, where applicable). This should include consolidated monitoring, reporting and
response system reports, where applicable
x Coordinate all NSNP activities in the district
Responsibilities of schools
x Implement the programme in line with the conditions of the NSNP framework
x Submit reports to districts as per the provincial reporting requirements, i.e. performance and expenditure reports
x Safeguarding of programme resources, i.e. cooking facilities, equipment and utensils
Process for approval of x First inter-provincial meeting during the first quarter
2025/26 business plans x Consultation with district officials, provincial treasuries, provincial finance sections and the National Treasury
on business plans in June 2024
x Provinces submit first draft business plans to the DBE by 31 July 2024
x DBE evaluates first draft business plans and sends comments to provinces by 30 August 2024
x Provinces submit final approved business plans and requisite attachments to DBE by 12 December 2024
x The transferring national officer to approve national and provincial business plans by 31 March 2025
 156

School Infrastructure Backlogs Grant

Transferring department x Basic Education (Vote 16)
Grant schedule x Schedule 6, Part A
Strategic goal x The eradication of inappropriate education structures and backlogs in basic services
Grant purpose x Eradication and upgrading of inappropriate school buildings
x Provision and upgrading of water and sanitation to schools
x Provision and upgrading of classrooms to address overcrowding
Outcome statements x Improved access to enabling learning and teaching environments
x Build the capacity of provinces benefiting from an indirect grant allocation to carry out this function
in the future
Outputs x Number of inappropriate schools replaced and provided with related school furniture
x Number of schools provided with water or upgraded to meet norms and standards
x Number of schools provided with sanitation or upgraded to meet norms and standards
x Number of classrooms provided or upgraded to address overcrowding
x Final accounts for the accelerated school infrastructure delivery initiative and sanitation appropriate
for education projects
x Section 42 transfer of assets developed under the accelerated school infrastructure delivery initiative
and sanitation appropriate for education
x Update of infrastructure information on the national education infrastructure system/education
facilities management system
Priority of government that x Priority 3: Education, skills and health
this grant primarily
contributes to
Details contained in the x This grant uses an infrastructure programme management plan that includes the following:
business plan o institutional framework
o procurement and contract management plan
o scope management
o time management plan
o cost management plan
o risk management plan
o quality management plan
o monitoring and reporting details
o budgeting and programme accounting details
o performance management plan
o communication management plan
Conditions x This is an in-kind grant administered by the national Department of Basic Education (DBE) that may
be transferred to a province through the Education Infrastructure Grant (EIG) if the province is able
to demonstrate through a proven track record, that it has the capacity to implement the projects
x DBE must submit to National Treasury an infrastructure programme management plan by
12 February 2024
x Programme governance will be conducted by the following committees established to ensure that
various processes are initiated within the programme:
o national steering committee
o technical committee
o project steering committee
o infrastructure bid specification and evaluation committee
o infrastructure bid adjudication committee
x The provincial planning and monitoring teams or equivalent in each province should meet monthly
to ensure information flows between the stakeholders, unblock processes, monitor progress, and
enhance cooperation
x DBE must load all infrastructure funded projects in the infrastructure reporting model before the start
of the financial year (1 April 2024)
x DBE must submit monthly project reports with cash flows to National Treasury 15 days after the end
of each month, that show how actual payments and cash flows reconcile with the projected cash flow
schedule and explain any deviations from the original projected cash flow
x DBE must update the infrastructure project details for each funded project in the infrastructure
reporting model. This must be approved and submitted to National Treasury within 22 days after the
end of each quarter
x Assets will be transferred to custodians in the respective provinces at final completion. The provincial
education departments must report in their annual report how the schools have been considered in
their future maintenance plans
x The DBE must agree in writing with the provinces on projects that they will administer on behalf of
each province
x DBE and/or implementing agents must ensure skills transfer takes place as part of the implementation
of projects
x The DBE approved 10 point plan must be implemented to ensure improvements in infrastructure
delivery
Allocation criteria x The grant allocation is based on the distribution of inappropriate structures and schools without access
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School Infrastructure Backlogs Grant

to water and sanitation across provinces
x Final allocations will be based on the finalised infrastructure programme management plan of the
DBE as approved by the transferring officer
Reasons not incorporated in x This is a specific purpose grant to provide and upgrade basic facilities such as water and sanitation,
equitable share replace schools constructed from inappropriate material, including mud schools, provision and
upgrading of classrooms to address overcrowding to contribute towards improved learning and
teaching. The grant will be administered by the DBE to achieve maximum impact in the shortest time
possible
Past performance 2022/23 audited financial performance
x Allocated and transferred R2.4 billion of which R2.2 billion (93 per cent) was spent by the end of the
national financial year
2022/23 service delivery performance
x 27 new schools built, 50 schools provided with water, 453 schools provided with sanitation and nil
schools provided with electricity (electricity sub-programme has been completed)
Projected life x The grant will continue to be reviewed to respond to the nature of the infrastructure projects
MTEF allocations x 2024/25: R1.6 billion; 2025/26: R1.8 billion and 2026/27: R1.9 billion
Payment schedule x Payments will be made according to verified invoices from service providers or advance payments in
line with approved memoranda of agreement, implementation plans and reviewed monthly cash flow
projections from implementing agents
Responsibilities of the Responsibilities of the national department
transferring officer and x Undertake planning of processes, activities, and accelerated school infrastructure delivery initiative
receiving officer programme policies required to realise the outputs and identify required resources
x Undertake the necessary procurement measures to secure the services of implementing agents,
professional service providers, contractors and secondary procurement objectives to respond to the
scope of work identified in the infrastructure programme management plan
x Monitor and evaluate performance of the programme support unit, implementing agents, conduct
project site inspections at selected sites to verify progress and quality of the works to secure
programme outputs and deliverables
x DBE must report infrastructure projects implemented with voted funds in the national infrastructure
reporting model within 22 days after the end of the quarter
x Harness the opportunities offered through the programme to contribute towards skills development
x DBE must submit an annual assessment of progress against its skills transfer and capacity building
plan to National Treasury two months after the end of the national financial year
x DBE will convene and chair meetings of the national steering committee which will:
o provide strategic direction to the accelerated school infrastructure delivery initiative programme
o provide general oversight on the programme
o ensure that the management of the programme brings together those players responsible for
different elements of project success and ensure a holistic approach in support of the programme
o ensure that standards are in line with different prescripts e.g. norms and standards for school
infrastructure are adhered to
o facilitate the establishment of sub-programme management, their membership, reporting
modalities and their interaction with the steering committee
o establish the modalities linking the targeted provincial education departments with DBE
o supervise the programme and ensure appropriate coordination and cooperation between different
agencies and departments involved
o facilitate the linkages between national stakeholders such as the National Treasury (infrastructure
delivery improvement plan), Construction Industry Development Board, and the national
departments of Human Settlements, Water and Sanitation, Minerals and Energy, and Public
Works and Infrastructure
o ensure accelerated school infrastructure delivery initiative strategies and targets are in line with
national goals and targets
o monitor progress in terms of national goals and targets
o assist the management of the programme in solving particular issues that may arise and that may
require the intervention of the committee
o report to the Minister of Basic Education, the Council for Education Ministers, the heads of
education departments committee, and senior management
x DBE must ensure that a programme and project management system is in place for planning,
management and monitoring of infrastructure delivery
x The grant may be transferred to provinces to address overcrowding in schools
x Develop a sector procurement strategy and procurement strategy for this grant in terms of the practice
guide prescribed by the infrastructure delivery management toolkit
x DBE will develop a procurement strategy for this grant that will lead to the quickest possible
achievement of the grant objectives which may require the clustering of projects across provincial
boundaries
x Submit an approved infrastructure programme management plan including projects list to the National
Treasury
x Ensure compliance with reporting requirements and adherence to projected cash flow schedules
x Consolidate and submit quarterly reports to National Treasury and the National Council of Provinces
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School Infrastructure Backlogs Grant

within 45 days after the end of each quarter
x Conduct site visits to selected projects to assess performance
x Create the necessary organisational structures and build capacity within the department to oversee
and monitor the implementation of the grant
x DBE must ensure that the heads of education departments committee meets at least once a month and
is provided with sufficiently detailed reports to assess project implementation and projected cash flow
schedules reconciled at the end of the month preceding the monthly meetings
x Provide an operations and maintenance manual to the provincial education departments
Responsibilities of provincial departments
x Provide the list of schools to be included in the accelerated school infrastructure delivery initiative
programme and sanitation appropriate for education
x Ensure that the list of schools identified includes all the schools that never had basic sanitation, water
and electricity
x Ensure that, where schools are identified for rationalisation and mergers, DBE is made aware on time,
in writing, and that all necessary supporting documents are provided
x Establish provincial planning and monitoring teams that will provide support to the DBE when
implementing projects funded by this grant
x Monitor projects implemented at their respective provinces
x Convene the provincial planning and monitoring teams and report to the national steering committee
x Generate a maintenance plan from the operations and maintenance manual provided
Process for approval of x Submission to National Treasury by DBE of the infrastructure programme management plan for
2025/26 business plans 2025/26 projects by 14 February 2025
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COOPERATIVE GOVERNANCE GRANT

Provincial Disaster Response Grant

Transferring department x Cooperative Governance (Vote 3)
Grant schedule x Schedule 7, Part A
Strategic goal x To enable timely response to address community needs regarding impending or disastrous events classified
by the National Disaster Management Centre
Grant purpose x To provide for the immediate release of funds for disaster response if an occurrence cannot be adequately
addressed in line with section 2(1)(b) of the Disaster Management Act
Outcome statements x Immediate consequences of disasters are mitigated or alleviated
Outputs x Emergency repair of critical infrastructure
x Emergency provision of critical goods and services
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Applications for funding from this grant use the National Disaster Management Centre (NDMC) disaster
business plan grant guideline which includes the following:
o copy of the applicable contingency plan and emergency procedures in use by the provincial department
(in terms of section 35(1)(d) of the Disaster Management Act)
o prevention and mitigation strategies as per the disaster management plan
o documentation linked to Sections 56 and 57 of the same Act
o details of insurance and insured infrastructure, where applicable including factors outlined in Sections 56
and 57 of the same Act as well proof from the insurance company on the matter
o number of people, households, livestock and infrastructure affected and the extent of damages and losses
o sectors affected
o total funds required for disaster response and relief measures
o resources (both financial and in-kind) allocated by the province to respond and mitigate the effects of the
disaster
o resources (both financially and in-kind) committed by other role players, including municipalities,
national departments, state owned entities and non-government organisations
o the affected provincial sector department must indicate funds spent or contributed towards dealing with
the disaster
o support received from non-government organisations and businesses or any other stakeholder
o cost-benefit analysis of the projects to be implemented
x An implementation plan with the following:
o details of the projects to be repaired including Global Positioning System (GPS) coordinates
o estimated total costs of the projects, including personnel costs
o consolidated projects cash flow over six-month period as an annexure to the implementation plan
o technical report (high level that explains viability and practicality)
x An application for funding contribution may be based on the rapid assessment (preliminary versions of the
supporting documentation required above may be accepted for the funding application)
x Specifics on the rapid response capacity to implement the projects and account for allocated funding
Conditions x An occurrence should be classified as a disaster by the NDMC in terms of the Disaster Management Act and
documentation linked to conditions within sections 56 and 57 of the above mentioned Act submitted to the
NDMC
x This grant may only be used to fund expenditure in the event that the responsible line function organ of state
is unable to deal with the effects of the disaster utilising their own legislation, guidelines and available
resources
x The grant may not be utilised for insured infrastructure. In case of inadequate insurance, reasons for
inadequate insurance to be provided as well as proof from the insurer on the amount paid/ to be paid
x The emergency procurement system as provided for in the Public Finance Management Act should be invoked
by the provincial department to ensure immediate response and relief measures to support affected
communities
x Funds may only be used in line with the approved implementation plan by NDMC. Any amendments to the
implementation plan must be submitted to the NDMC for approval at least three months prior to end of the
six month implementation period. Copies of the approved amendments to be shared with National Treasury
x The provincial department must provide details of their capacity in implementing emergency projects and
accounting for allocated funding
Allocation criteria x The grant is allocated for classified disasters based on reports from assessments conducted by the NDMC and
the relevant Provincial Disaster Management Center (PDMC) and affected sectors for immediate disaster
response and relief needs. This should include implementation of Sections 56 and 57 of the Disaster
Management Act. Additionally, it must be established that there are immediate disaster response and relief
needs that cannot be met by the province through the contingency arrangements already in place
x The Accounting Officer for the relevant organ of state must provide proof together with the funding request
indicating that the total funds required from the grant for disaster response exceed the available resources
and/or resources already allocated for disaster response
x Funding may be released in tranches, with the first tranche based on the rapid assessment, verification of the
immediate disaster response and relief needs and the submitted cash flow projection. The next tranches will
be released once proof is submitted that the first tranche has been fully spent or committed and all grant
conditions have been met
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Provincial Disaster Response Grant

Reasons not incorporated x This grant caters for response and relief measures from unforeseen and unavoidable disasters where the
in equitable share provincial departments are unable to cope with the effects of the disaster only utilising own resources
Past performance 2022/23 audited financial outcome
x The Provincial Disaster Response Grant allocation for 2022/23 was R145 million, which was shifted to the
Municipal Disaster Response Grant
2022/23 service delivery performance
x Not applicable
Projected life x This grant is expected to continue over the medium-term subject to review
MTEF allocations x 2024/25: R149 million; 2025/26: R151 million and 2026/27: R158 million
Payment schedule x Transfers are made subject to approval by National Treasury
Responsibilities of the Responsibilities of the National Disaster Management Centre
transferring officer and x Verify the applications for funding as per the requirements of the Disaster Management Act and submit
receiving officer funding request to National Treasury for consideration within 14 days following the receipt of the assessment
report and written funding request from the sector departments through the PDMCs and when all grant
conditions have been met
x Confirm support to be provided by relevant national sector departments to prevent duplication of support and
resources
x Notify the relevant PDMC and provincial treasury of a transfer at least three days before transfer. Funds must
be transferred no later than five days after notification
x Provide National Treasury with written notification of the transfer within 14 days of a transfer of the grant
x Submit financial report to National Treasury within 20 days of the end of each month
x Provide a performance report, within 45 days of the end of the quarter in which the funds were spent, to the
National Treasury using the disaster allocation monitoring template agreed to with the National Treasury
x Together with the PDMC, monitor the implementation of disaster funded projects
Responsibilities of Provincial Disaster Management Centres
x Together with the affected provincial departments, conduct rapid assessments of disaster impacts to verify
the applications for initial funding within 14 days following the occurrence of a reported incident that meets
the conditions
x Conduct assessments of disaster impacts together with the NDMC and the affected provincial departments,
to verify applications for funding, within 35 days of the incident while adhering to the requirements of the
Disaster Management Act
x Confirm support to be provided by relevant provincial sector departments to prevent duplication of support
and resources
x Submit requests for disaster funding, monitor projects and provide reports to the NDMC, and provincial
treasury
x Provide financial reports to NDMC within 15 days of the end of each month
x Provide a performance report which includes evidence on progress implementation of the projects to the
NDMC within 35 days of the end of the quarter in which funds are spent using the relevant disaster grant
allocation-reporting template
x The PDMC should activate a project task team comprising of the affected national and provincial sector
departments
x Monitor the implementation of funded disaster project by sectors
x Establish provincial project steering committees to coordinate the monitoring and reporting of
implementation of projects
Responsibilities of provincial sector departments
x Conduct damage assessment and costing of emergency repair work
x Together with required supporting documentation, submit disaster assessment reports and funding requests
signed-off by the Accounting Officer to the PDMC within 14 days following the classification of a disaster
x Consult with the relevant national sector departments and provincial treasury for support on existing resources
to address the disasters
x Consult with the relevant national sector department on a funding request before submission to the PDMC,
request to be accompanied by proof of engagement and response from relevant national department
x Notify provincial treasury of all requests for funding submitted
x Invoke emergency procurement processes to implement the immediate disaster response and relief projects
x Activate a provincial departmental task team to monitor, report and evaluate the impact of projects
x Monitor implementation of projects and report on their impact
x Provide a financial report to the PDMC and relevant national sector department within 10 days of the end of
each month, signed off by the Accounting Officer. Include evidence (invoices, payment certificates and
pictures of the projects) as annexures
x Provide a performance report which includes evidence, and progress on implementation of the projects, to
the PDMC and relevant national sector department within 20 days of the end of the quarter in which funds
are spent, signed off by the Accounting Officer. Sector departments to submit the relevant contingency plans
Responsibilities of national sector departments
x Provide support and guidance in resource mobilisation to provincial sectors before a funding request is lodged
to the NDMC through the PDMC
x Provide support and guidance to provincial sector departments and NDMC regarding line function related
matters on assessments and costing verifications
x Sector departments to submit the relevant contingency plans
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Provincial Disaster Response Grant

x Provide support and guidance to provincial sector departments and the NDMC in the preparation of funding
requests
x Provide support and guidance to provincial sector departments in the preparation of reports, performance and
realisation of the impacts of the projects as well as ensure compliance to the grant framework and relevant
guidelines
x Monitor, report and evaluate implementation of projects by provincial sectors
x Activate an internal departmental task team to monitor, report and evaluate the impact of projects
Process for approval of x Not applicable
2025/26 business plans
 162

HEALTH GRANTS

District Health Programmes Grant

Transferring department x Health (Vote 18)
Grant schedule x Schedule 5, Part A
Strategic goal x The implementation of the national strategic plan on the HIV, sexually transmitted infections (STIs) and
tuberculosis (TB) and implementation of the national strategic plan on malaria elimination
x To improve access to community based primary health care services through ward based primary health care
outreach teams
x There are two components to this grant that allow for the achievement of the stated strategic goal:
o Comprehensive HIV/AIDS component (with a separate framework)
o District Health component (with a separate framework)
Grant purpose x To enable the health sector to develop and implement an effective response to HIV/AIDS
x To enable the health sector to develop and implement an effective response to TB
x To ensure provision of quality community outreach services through ward based primary health care outreach
teams
x To improve efficiencies of the ward based primary health care outreach teams programme by harmonising and
standardising services and strengthening performance monitoring
x To enable the health sector to develop and implement an effective response to support the effective
implementation of the national strategic plan on malaria elimination
x To enable the health sector to prevent cervical cancer by making available Human Papillomavirus (HPV)
vaccinations to all eligible girls aged 9-14 years with a single dose of HPV vaccine in all settings
Outcome statements x As specified in the two component frameworks
Outputs x As specified in the two component frameworks
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x As specified in the two component frameworks
business plan
Conditions x As specified in the two component frameworks
Allocation criteria x As specified in the two component frameworks
Reasons not x As specified in the two component frameworks
incorporated in equitable
share
Past performance 2022/23 audited financial performance
x As specified in the two component frameworks
2022/23 service delivery performance
x As specified in the two component frameworks
Projected life x As specified in the two component frameworks
MTEF allocations x 2024/25: R28 billion; 2025/26: R28.2 billion; and 2026/27: R29.5 billion, of which the two components are
allocated:
o Comprehensive HIV/AIDS component: 2024/25: R24.7 billion; 2025/26: R24.8 billion; and
2026/27: R26 billion
o District Health component: 2024/25: R3.2 billion; 2025/26: R3.4 billion; and 2026/27: R3.5 billion
Payment schedule x Monthly instalments based on the approved payment schedule
Responsibilities of the Responsibilities of the national department
transferring officer and x As specified in the two component frameworks
receiving officer Responsibilities of provincial departments
x As specified in the two component frameworks
Process for approval of x As specified in the two component frameworks
2025/26 business plans
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District Health Programmes Grant: Comprehensive HIV/AIDS Component

Transferring department x Health (Vote 18)
Grant schedule x Schedule 5, Part A
Strategic goal x The implementation of the national strategic plan on the HIV, sexually transmitted infections (STI) and
tuberculosis (TB)
Grant purpose x To enable the health sector to develop and implement an effective response to HIV/AIDS
x Prevention and protection of health workers from exposure to hazards in the workplace
x To enable the health sector to develop and implement an effective response to TB
Outcome statements x Improved coordination and collaboration in the implementation of HIV/AIDS programme between national
and provincial government
x Improved quality of HIV/AIDS response through provision of access to prevention, treatment, care and
support services
x Improved coordination and collaboration in the TB response between national and provincial governments
x Improved quality of TB (including drug resistant-TB) services including access to prevention, screening,
testing, treatment and adherence monitoring and support
Outputs x Number of new patients started on antiretroviral therapy
x Total number of patients on antiretroviral therapy remaining in care
x Number of male condoms distributed
x Number of female condoms distributed
x Number of infants tested through the polymerase chain reaction test at 10 weeks
x Number of clients tested for HIV (including antenatal)
x Number of medical male circumcisions performed
x Number of clients started on pre-exposure prophylaxis
x Number of HIV positive clients initiated on TB preventative therapy
x Number of TB contacts initiated on TB preventive treatment (under five years and five years and older
combined)
x Number of patients tested for TB using TB nucleic acid amplification test
x Number of eligible HIV positive patients tested for TB using urine lipoarabinomannan assay
x Drug sensitive TB treatment start rate (under five years and five years and older combined)
x Rifampicin resistant confirmed treatment start rate
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions x The following priority areas must be supported through the grant:
o antiretroviral therapy related interventions
o care and support
o condom distribution and high transmission area interventions
o prevention of mother to child transmission
o post-exposure prophylaxis & pre-exposure prophylaxis
o programme management strengthening
o regional training centres
o HIV counselling and testing
o medical male circumcision
o TB prevention
o screening and testing people for TB
o linkage to TB treatment
o retention on TB treatment
Allocation criteria x Allocations are based on antenatal HIV prevalence, estimated share of AIDS cases and population numbers
post-demarcation
x Allocation is based on TB workload cases and population numbers post-demarcation
Reasons not incorporated x HIV, AIDS and TB are key national priorities and require a coordinated response for the country as a whole
in equitable share and this is effectively achieved through a conditional grant
x TB, multi-drug resistant, and extremely drug resistant strains, are key national priorities and require a
countrywide coordinated response which is best achieved through a conditional grant
Past performance 2022/23 audited financial performance
x HIV/AIDS component: allocated and transferred R23.6 billion to provinces of which R23 billion
(96 per cent) was spent by provinces by the end of the national financial year
x TB component: allocated and transferred R525 million to provinces, of which R545 million (104 per cent)
was spent by provinces
2022/23 service delivery performance
x HIV/AIDS Component:
o 429 384 new patients that started on antiretroviral therapy
o 5 million patients on antiretroviral therapy remaining in care
o 402.8 million male condoms distributed
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District Health Programmes Grant: Comprehensive HIV/AIDS Component

o 15.5 million female condoms distributed
o 176 204 infant polymerase chain reaction test around 10 weeks
o 18 million clients tested for HIV (including antenatal)
o 478 297 medical male circumcision performed
o 264 728 patients on antiretroviral therapy initiated on isoniazid preventative therapy
x TB Component
o 2.6 million patients tested for TB using gene xpert
o 98 855 eligible HIV positive patients tested for TB using urine lipoarabinomannan assay
o 94.3 per cent drug sensitive TB treatment start rate (under five years and five years and older combined)
o 77.2 per cent rifampicin resistant confirmed treatment start rate
Projected life x Ongoing in line with national strategic plan on the HIV, STI and TB for 2023 – 2027
MTEF allocations x 2024/25: R24.7 billion; 2025/26: R24.8 billion and 2026/27: R26 billion
Payment schedule x Monthly instalments based on the approved payment schedule
Responsibilities of the Responsibilities of the national department
transferring officer and x Visit provinces twice a year to monitor implementation and provide support
receiving officer x Report to the National Treasury on an additional set of indicators on progress against the 95-95-95 targets
x Meet with National Treasury to review grant performance twice a year
Responsibilities of provincial departments
x Quarterly performance output reports to be submitted within 30 days following the reporting period using
standard formats as determined by the national department. Submit an electronic version to be followed by
a hard copy signed by the provincial grant receiving manager
x Clearly indicate measurable objectives and performance targets as agreed with the national department in
the provincial departmental business plans for 2024/25 and over the medium term expenditure framework
period
Process for approval of x Submission of draft business plans to the national Department of Health by 31 October 2024
2025/26 business plans x Submission of final business plans to the national Department of Health by 28 February 2025
x Submission of final business plans to the National Treasury by 2 April 2025
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District Health Programmes Grant: District Health Component

Transferring department x Health (Vote 18)
Grant schedule x Schedule 5, Part A
Strategic goal x Prevention and treatment of malaria, including the implementation of national strategic plan on malaria
elimination
x To enable the health sector to prevent cervical cancer by making available Human Papillomavirus (HPV)
vaccinations to all eligible girls aged 9-14 years with a single dose of HPV vaccine in all settings
x To improve access to community based primary health care services through ward based primary health care
outreach teams
Grant purpose x To enable the health sector to develop and implement an effective malaria response in support of the
implementation of the national strategic plan on malaria elimination
x To enable the health sector to prevent cervical cancer by making available HPV vaccinations to all eligible
girls aged 9-14 years with a single dose of HPV vaccine in all settings
x To ensure provision of quality community outreach services through ward based primary health care
outreach teams by ensuring community health workers receive remuneration, tools of trade and training in
line with scope of work
Outcome statements x Improved implementation of malaria strategies in support of malaria elimination efforts
x 90 per cent of girls aged 9-14 years are vaccinated with a single dose of HPV vaccine in all settings
x 90 per cent of schools with eligible girls reached with a single dose during the multi-aged cohort campaign
and in all settings
x Progressive integration of HPV vaccinations into the integrated school health programme
x Improved access to quality primary health care services at community level with a focus on preventive and
promotive care, screening for health conditions and referral for relevant services
Outputs x Malaria:
o number of malaria-endemic municipalities with 95 per cent or more indoor residual spray coverage
o percentage of confirmed malaria cases notified within 24 hours of diagnosis in endemic areas
o percentage of confirmed malaria cases investigated and classified within 72 hours in endemic areas
o percentage of identified health facilities with recommended malaria treatment in stock
o percentage of identified health workers trained on malaria elimination
o percentage of population reached through malaria information education and communication on malaria
prevention and early health-seeking behaviour interventions
o percentage of vacant funded malaria positions filled as outlined in the business plan
o number of malaria camps refurbished and/or constructed
x HPV vaccination:
o 90 per cent of girls aged 9-14 years are vaccinated with a single dose of HPV vaccine in all settings
o 90 per cent of schools with eligible girls reached with a single dose during the multi-aged cohort campaign
and in all settings (in-and- out of schools)
x Community outreach services:
o number of community health workers receiving a stipend
o number of community health workers trained
o number of households 1st and follow-up visits conducted
o number of HIV clients lost to follow-up traced
o number of TB clients lost to follow-up traced
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions The following priority areas must be supported through the grant:
x Malaria surveillance, prevention, treatment
o mobile active testing units
o testing and treating through active testing in the community
o health promotion activities which address indoor residual spraying importance
o health promotion activities to promote preventative measures to be taken during travel to endemic areas
and treatment seeking behavior
x Malaria vector control
o indoor residual spraying
o integrated vector management activities
o improvement of indoor residual spray camp infrastructure
x Programme management strengthening for malaria elimination through hiring of staff for approved malaria
posts
x Provinces must maintain funding for malaria from their equitable share at 2016/17 levels, as adjusted for
inflation
x A maximum of 3 per cent of each allocation of this grant may be utilised for administration costs related to
malaria, HPV, and community outreach services programmes
x Social mobilisation to promote the uptake of the HPV vaccination to prevent cervical cancer should be done
as part of the integrated school health programme
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District Health Programmes Grant: District Health Component

x The grant must be used for the implementation of the ward based primary health care outreach teams policy
framework and strategy
x All contracted non-governmental organisations receiving funding from this grant for community outreach
services must have a service level agreement with the relevant provincial department of health including
performance indicators. This is applicable to Western Cape only as per the standing arrangement
x Provinces that make transfer payments to non-governmental organisations for the community outreach
services programme should follow the stipulations of section 8.4 of the Treasury Regulations and section
38(1)(j) of the Public Finance Management Act
x For community outreach services, the grant can only fund the maximum of the community health worker
stipend and any adjustment in line with the cost-of-living adjustment as approved and gazetted by
Department of Employment and Labour
x The following is the allocation for all the programmes funded from this grant:
HPV vaccination Malaria Community Outreach Services
o Eastern Cape R39 million R191 million
o Free State R14 million R140 million
o Gauteng R32 million R527 million
o KwaZulu-Natal R53 million R17 million R598 million
o Limpopo R32 million R68 million R384 million
o Mpumalanga R20 million R28 million R296 million
o Northern Cape R5 million R103 million
o North West R16 million R270 million
o Western Cape R23 million R204 million
x The above allocations must be linked to an objective segment on the basic accounting system
x Approval to shift funds between programmes is vested with the transferring officer and should be
communicated with National Treasury
Allocation criteria x Allocations are based on malaria incidence and provincial equitable share allocations in endemic provinces,
the number of girls aged 9-14 years from the education management information system in each province,
the population numbers post-demarcation, assessment of the need in different provinces and the availability
of funds
Reasons not incorporated x Malaria is a key national priority, and a seasonal disease, and requires a coordinated response during defined
in equitable share periods for all endemic provinces which is most effectively achieved through a conditional grant and not all
provinces are affected
x Cervical cancer is a high national priority and requires uniform implementation to achieve the minimum
coverage of 90 per cent and have the desired impact of significantly reducing incidences of cervical cancer
x The approval of the policy in 2018 formalised the community health workers programme as a component of
primary health care and as a national priority. The implementation of the policy requires a focused approach
to implementation and monitoring to achieve the desired outputs, outcomes on defined health indicators
Past performance 2022/23 audited financial outcomes
x Malaria: allocated and transferred R107 million to provinces, of which R99 million (92 per cent) was spent
by the end of the financial year
x HPV vaccination: allocated and transferred R224 million to provinces, of which R199 million (89 per cent)
was spent by the end of the financial year
x Community Outreach Services: allocated and transferred R2.6 billion to provinces, of which R2.5 billion
(97 per cent) was spent by the end of the financial year
x COVID-19: allocated and transferred R1.8 billion to provinces, of which R1.4 billion (74 per cent) was spent
by the end of the national financial year
2022/23 service delivery performance
x Malaria:
o 19 out of the 20 targeted municipalities reached above 95 per cent of the indoor residual spray coverage
o 51 per cent of all the confirmed cases were notified with 24 hours of diagnosis in the endemic districts
o 65 per cent of the confirmed cases were investigated and classified within 72 hours in the endemic districts
o 100 per cent of identified health facilities had the recommended treatment in stock
o 90 per cent of all identified health workers trained on malaria elimination
o 90 per cent of the population were reached through malaria information education and communication
campaigns
o 90 per cent of vacant funded malaria positions were filled
o 10 malaria camps were refurbished and/or constructed
x HPV vaccination:
o 99.6 per cent of schools with grade five girls reached by the HPV vaccination team with first dose, with
all provinces reached above 95 per cent of schools
o 85.5 per cent of grade five school girls vaccinated for HPV with first dose (however, Northern Cape
reached 72.9 per cent and Western Cape reached 79 per cent of school girls)
o 96.9 per cent of grade five school girls aged 9 and above vaccinated for HPV second dose (however,
Northern Cape reached 75.6 per cent school girls)
o 87.2 per cent grade five school girls aged nine and above vaccinated for HPV second dose (however
Western Cape reached 76 per cent of school girls)
x Community Outreach Services:
o 46 124 community health workers receiving stipend
o 12 137 community health workers trained
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District Health Programmes Grant: District Health Component

o 630 964 HIV defaulters traced
o 53 214 TB defaulters traced
o 20 500 households 1st and follow-up visits conducted (new indicator)
Projected life x Grant will continue until 2025/26, subject to review
MTEF allocations x 2024/25: R3.2 billion; 2025/26: R3.4 billion and 2026/27: R3.5 billion
Payment schedule x Monthly instalments based on the approved payment schedule
Responsibilities of the Responsibilities of the national department
transferring officer and x Visit provinces twice a year to monitor implementation and provide support
receiving officer x Report to the National Treasury on an additional set of indicators if and when agreed upon between the two
departments
x Meet with National Treasury to review grant performance twice a year
x Manage the contracts for HPV vaccines and the supporting information systems
x Monitor and support provincial planning and implementation and reporting
x Strengthen the capacity of provinces to deliver the HPV vaccination programme
x Submission of quarterly report to the National Treasury as prescribed by the Division of Revenue Act and
monthly expenditure with variance explanations in terms of the Public Finance Management Act
x Approved business plans must be submitted by the national Department of Health (DoH) to National
Treasury by 29 March 2024
Responsibilities of provincial departments
x The business plan, signed by the receiving officer and in the prescribed format, must be submitted to the
transferring officer by 28 February 2024
x Quarterly financial and performance output reports to be submitted within 30 days following the reporting
period using standard formats as determined by the national department, including measurable objectives
and performance targets as agreed with DoH. Reports must include budgets and expenditure under both
provincial equitable share and the conditional grant
x Provincial health departments must provide DoH with full and unrestricted access to all records and data
related to the programme
x Assign a dedicated official the responsibility for managing the grant and related components
x Where possible, utilise existing human resource and transport capacity at all relevant levels and augment
capacity where needed on a contractual basis
x Provide a list of contracted non-governmental organisations that will provide services
x Include the indicators in the provincial annual performance plans and ensure compliance with the
2024 Division of Revenue Act
x Ensure that all the national indicators’ data sets related to community health workers are entered into the
district health information system and that there is accordance between the metrics in the district health
information system and the Division of Revenue Act reporting for community outreach services
Process for approval of x Submission of a draft business plan to DoH by 31 October 2024
2025/26 business plans x Submission of final business plans to the DoH by 27 February 2025
x Submission of final business plans to National Treasury by 31 March 2025
 168

Health Facility Revitalisation Grant

Transferring department x Health (Vote 18)
Grant schedule x Schedule 5, Part A
Strategic goal x To enable provinces to plan, manage, and transform health infrastructure in line with national and provincial
policy objectives
Grant purpose x To help to accelerate maintenance, renovations, upgrades, additions, and construction of infrastructure in health
x To help on replacement and commissioning of health technology in existing and revitalised health facilities
x To enhance capacity to deliver health infrastructure
x To accelerate the fulfilment of the requirements of occupational health and safety
Outcome statements x Improved service delivery by provincial departments as a result of an enhanced and better quality of health
services
x Improved quality and quantity of well-maintained health infrastructure (backlog and preventative maintenance)
x Improved rates of employment and skills development in the delivery of infrastructure
x Value for money and cost-effective design of facilities in line with the framework for infrastructure procurement
and delivery management
Outputs x Number of primary health care facilities constructed or revitalised
x Number of hospitals constructed or revitalised
x Number of facilities maintained or refurbished
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x The business plan for this grant consists of the following:
business plan o the user-asset management plan for at least 10 years
o infrastructure programme management plan over the 2024 medium term expenditure framework (MTEF)
including a list of projects
o annual implementation plan
Conditions x Projects should be initiated in terms of the control framework of the framework for infrastructure procurement
and delivery management stage one which requires an initiation report. Pre-feasibility and feasibility reports are
required for all projects
x With the exception of funding for costs incurred on stages one and two of the framework for infrastructure
procurement and delivery management, projects (business case, project brief and design) must be approved by
the national transferring officer before funds can be released for such projects
x The management and procurement of all projects funded through this grant must follow the prescripts of the
infrastructure delivery management system and framework for infrastructure procurement and delivery
management
x Provinces may utilise a portion of grant funding for the appointment of public servants on a permanent basis to
their infrastructure units in line with human resource capacitation circular published annually by National
Treasury
x In instances where the capacity of the provincial departments of public works is deemed insufficient, the
provincial department of health will be entitled to engage alternative implementing agents, provided that supply
chain management processes as prescribed in the Treasury Regulations for appointment of service providers are
followed
x Provincial departments of health must enter into a service delivery agreement with their implementing agents
x Appropriately qualified built environment representatives from the provincial departments’ infrastructure units
must assist in the procurement of professional service providers and contractors by its implementing agent,
through representation as a member on the specification, evaluation and adjudication committees of the
implementing agent
x New facilities will only be funded from the grant if proof of operational budget that includes the approved
organisational structure (staff structure) is submitted prior to the approval of the clinical brief. Endorsement of
the operational budget by the provincial treasury will have to be acquired as part of the approval process
x The funding from this conditional grant may only be utilised for planned and unplanned maintenance of
infrastructure, renovations, upgrading and additions of infrastructure, new and replacement of infrastructure,
health technology provision and quality assurance interventions linked to infrastructure projects. The conditional
grant should not be used for day-to-day maintenance
Allocation criteria x Allocations for 2024/25 are project and performance based
Reasons not x Funding infrastructure through a conditional grant enables the national department to ensure the delivery,
incorporated in equitable rehabilitation, maintenance and upgrading of health infrastructure in a coordinated and efficient manner and to
share ensure consistency with national norms, standards and guidelines for health facilities
Past performance 2022/23 audited financial outcomes
x Of the R6.7 billion made available, R6.7 billion (100 per cent) was transferred to provinces, of which R6.6 billion
(98 per cent) was spent by provinces
2022/23 service delivery performance
x 41 primary health care facilities constructed or revitalised
x 24 hospitals constructed or revitalised
x 157 public health care facilities (clinics, hospitals, nursing colleges, emergency medical service base)
maintained, repaired and/ or refurbished
Projected life x Health is a key government priority and given the need to continually maintain health infrastructure to ensure that
norms and standards are maintained, the grant is expected to remain in place until at least the end of the 2024
MTEF
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Health Facility Revitalisation Grant

MTEF allocations x 2024/25: R7.2 billion; 2025/26: R7.2 billion; and 2026/27: R7.6 billion
Payment schedule x Transfers are made on a quarterly basis in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Coordinate and facilitate site visits
receiving officer x Attend quarterly provincial infrastructure progress review meetings with National Treasury
x Provide guidance to provinces on planning, prioritisation and evaluating of user-asset management plan,
infrastructure programme management plan, annual implementation plan, project proposals and concept reports
that provinces develop and submit
x Capital transfers to provinces (planned, actual and revised) related to this conditional grant must be reported in
the national infrastructure reporting model
x Review if provinces comply with the framework for infrastructure procurement and delivery management
x Issue guidelines on the capacitation process of infrastructure units, as well as the conditions attached to the
utilisation of funds
x National Department of Health (DoH) and National Treasury must jointly evaluate progress with capacitation of
provincial infrastructure units and provide feedback to all provinces
x DoH must submit quarterly infrastructure reports to National Treasury, according to the template agreed between
National Treasury and DoH, within 45 days after the end of each quarter
Responsibilities of provincial departments
x Provincial departments must hold progress review meetings with the relevant implementing agents
x Annual implementation plans signed-off by the head of department, sent to the DoH for approval by
28 February 2024
x The 2024 MTEF project list as captured in the annual implementation plan for both current and capital budgets
should cover:
o planned and unplanned maintenance of infrastructure, except day-to-day maintenance
o renovations, upgrading and additions of infrastructure
o new and replacement of infrastructure
o health technology provision
o quality assurance interventions linked to infrastructure projects
x Provinces must submit to DoH quarterly reports for all projects funded in the 2024/25 financial year in this grant
to the infrastructure reporting model through the project management information system
x Provinces must report infrastructure projects and related infrastructure support funded through this conditional
grant in the provincial infrastructure reporting model monthly and quarterly
x Provincial departments of health must align infrastructure plans (user-asset management plan and infrastructure
programme management plan) with their respective strategic plans and annual performance plans
x Provinces will include or transfer to the Department of Public Works and Infrastructure the list of completed
projects to be part of their asset register
x Provinces should undertake life cycle maintenance as well as the full operation, staffing and management of the
projects in facilities completed under this grant
Process for approval of x The process for approval for the 2025 MTEF will be in line with the performance-based incentive approach
2025/26 business plans guidelines published by National Treasury and DoH
x Submission of the user-asset management plan for 2025/26 to National Treasury and DoH by 28 June 2024
x Submission of the infrastructure programme management plan for 2025/26 to National Treasury and DoH by
30 August 2024
x Submission of the final 2025/26 project list aligned with the MTEF allocations and annual implementation plan
by 31 January 2025
 170

Human Resources and Training Grant

Transferring department x Health (Vote 18)
Grant schedule x Schedule 5, Part A
Strategic goal x To contribute to the implementation of the national human resource plan for health through the clinical
training and supervision of health science trainees in designated public health facilities in South Africa
x Effective implementation of the human resources for health strategy, and health workforce capacity
development for sustainable service delivery
Grant purpose x To appoint statutory positions in the health sector for systematic realisation of the human resources for health
strategy and the phase-in of National Health Insurance
x Support provinces to fund service costs associated with clinical training and supervision of health science
trainees on the public service platform
Outcome statements x Progressive realisation of the national human resource plan for health
x Clinical training and supervision capacity established in designated developmental provinces (Eastern Cape,
Limpopo, Mpumalanga, Northern Cape, and North West)
x Enhanced access to healthcare services, by addressing critical skills shortages in underserved communities
Outputs x Number and percentage of statutory posts funded from this grant (per category and discipline) and other
funding sources
x Number and percentage of registrars’ posts funded from this grant (per discipline) and other funding sources
x Number and percentage of specialists’ posts funded from this grant (per discipline) and other funding sources
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Non-financial business plan – number of specialists, registrars, medical officers, clinical supervisors/tutors
business plan per category in nursing, emergency medical services, allied health, pharmacy and grant administration staff
funded from the grant
x Financial business plan – allocation by economic classification to each category of clinical trainer/supervisor
Conditions x Cost of administration of the grant must not exceed 1 per cent of the total grant allocation
x This grant has two components
Statutory Human Resources Component
x The statutory human resources component must only be utilised for funding of statutory posts
Training Component
x The training component must prioritise all registrar posts and the balance of the allocation may be utilised
for specialist (supervisors) and other approved categories
x Additional funds have been allocated for the developmental portion and the breakdown per province is as
follows:
o Eastern Cape R9 million
o Limpopo R5 million
o Mpumalanga R4 million
o Northern Cape R3 million
o North West R4 million
x The developmental allocation will be withheld and transferred to other developmental provinces if a province
fails to spend these funds. Developmental allocations are only applicable to the training and development
component
Allocation criteria x Statutory Human Resources component allocations are based on the following criteria:
o provinces with greatest needs have been prioritised
o number of statutory posts
o future projections of professional production versus need
x Training component is based on historical allocations and spending patterns
Reasons not incorporated x Provinces give effect to the national human resource strategy through the clinical training and supervision
in equitable share of health science trainees on the public health service platform
x National coordination is needed for health science training
x To ensure that the additional human resources funded through this component address unmet health needs
as opposed to perpetuating historical allocation patterns
x Allocation of medical interns and community service doctors is a national function
Past performance 2022/23 audited financial outcomes
x Statutory Human Resources component: allocated and transferred R2.6 billion to provinces, of which
R2.6 billion (99.4 per cent) was spent by the end of the financial year
x Training component: allocated and transferred R2.8 billion to provinces, of which R2.7 billion
(99.1 per cent) was spent by the end of the financial year
2022/23 service delivery performance
x 7 626 statutory posts funded from this grant and other funding sources
x 3 281 registrars posts funded from this grant and other funding sources
x 3 266 specialist posts funded from this grant and other funding sources
Projected life x The grant is subject to review at the end of 2026/27. Its projected life will be guided by the need for health
science trainees to be trained and supervised on the public health service platform
MTEF allocations x Total allocation in 2024/25: R5.5 billion; 2025/26: R6 billion; and 2026/27: R5.9 billion, of which
o Statutory Human Resources component – 2024/25: R2.6 billion; 2025/26: R2.6 billion and
2026/27: R2.7 billion
o Training component – 2024/25: R3 billion; 2025/26: R3 billion and 2026/27: R3.1 billion
Payment schedule x Monthly instalments as per approved payment schedule
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Human Resources and Training Grant

Responsibilities of the Responsibilities of the national department
transferring officer and x National Department of Health (DoH) to submit approved business plans to the National Treasury by
receiving officer 28 March 2024
x Convene at least one annual meeting of national or provincial and facility programme managers
x Monitor the number of health science trainers/clinical supervisors that are responsible for health science
training on the public health service delivery platform
x Conduct a minimum of one site visit to provinces and site visits to selected facilities on a rotational basis
x Submission of quarterly financial and non-financial performance reports to the National Treasury
x Meet with National Treasury to review the performance of the grant twice a year
Responsibilities of provincial departments
x Provinces are to submit an approved business plan in the prescribed format signed by the provincial head of
department to the DoH by 23 February 2024
x Provinces are encouraged to maintain a separate budget for each benefiting facility/cluster
x Monitor the implementation of the grant and report quarterly to DoH
x Provincial health departments must provide DoH with full and unrestricted access to all records and data
related to the programme and to facilities to implement systems
x All developmental provinces must ring-fence the developmental allocation and report on expenditure and
implementation progress in their quarterly reports
x To report on the number of clinical supervisors associated with clinical training and supervision of students,
funded on the public health service delivery platform:
o number of specialists
o number of registrars
o number of medical officers
o number of clinical associates
o number of postgraduates
o number of clinical supervisors/trainers per category in nursing, emergency medical services and allied
health and pharmacy
o number of grant administration staff
Process for approval of x Draft business plans for 2025/26 must be submitted in the approved format by 25 October 2024
2025/26 business plans x Completion of an approved business plans, in the prescribed format, signed by each receiving officer by
24 January 2025 and the transferring officer by 31 March 2025
 172

National Health Insurance Grant

Transferring department x Health (Vote 18)
Grant schedule x Schedule 5, Part A
Strategic goal x To achieve universal health access through the phased implementation of National Health Insurance (NHI)
and to improve access to quality health care services
Grant purpose x To expand the health care service benefits through the strategic purchasing of services from health care
providers
Outcome statements x Implementation of strategic purchasing platform for primary health care providers
x Strengthen mental health care service delivery in primary health care and community-based mental health
services
x Improved forensic mental health services
Outputs Health Professionals Contracting
x Number of health professionals contracted
x Number of sessions covered by contracted health professionals
Mental Health
x Number of mental health care providers contracted (per category: psychiatrists, psychologists, registered
counsellors, occupational therapists and social workers)
x Number of users seen by the contracted mental health care providers
x Number of forensic mental observations conducted by the contracted mental health care providers
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Background of the grant, including service gaps that the grant-appointed professionals will assist to
business plan address
x Contracting models
x Key outputs, activities and indicators, which must include the numbers for each of the category of mental
health professionals to be contracted
x A template of contracts and related documents
x Target population
x Activities and resource schedules
x Monitoring and evaluation framework
x Risk management plan
x Cash flow requirements
Conditions x The funding from this grant should be used to:
o test contracting models to purchase primary health care services. Alternatively, for the approved
province, this should be done towards purchasing specific diagnostic and therapeutic hospital services
o contract with individual health professionals, or establishments or multidisciplinary teams of primary
health care professionals. Different models of contracting are encouraged to enable strategic
purchasing. Funds may be used to test capitation models within proof-of-concept contracting units for
primary health care
o contracting of mental health professionals for forensic and primary health care mental health services.
Psychiatrist, psychologists, registered counsellors, social workers and occupational therapists are the
only categories that are funded for mental health and forensic mental health services
x The following allocations are allocated for HP contracting and mental health services:
HP Contracting Mental Health Services
o Eastern Cape R43 million R19 million
o Free State R21 million R8 million
o Gauteng R52 million R40 million
o KwaZulu-Natal R53 million R33 million
o Limpopo R34 million R18 million
o Mpumalanga R20 million R14 million
o Northern Cape R21 million R3 million
o North West R21 million R12 million
o Western Cape R19 million R17 million
x No more than 3 per cent of the funds from this grant may be used for administration of this grant or ‘tools-
of-trade’ to enable the work of the contracted health care professionals
x Approval to shift funds between programmes is vested with the transferring officer and any shift should be
communicated with National Treasury
Allocation criteria x Allocations are based on
o historical allocations
o user and provider needs
o number of health care professionals contracted
o number of patients reported
o past expenditure
Reasons not incorporated x Capitation contracting of providers and establishments for primary health care service provision will be the
in equitable share primary method of reimbursement under the NHI. Towards successful implementation of the NHI,
dedicated funding to test and improve these processes is necessary
Past performance 2022/23 audited financial outcomes
x Of the R268 million made available for the grant, R264 million (98.4 per cent) was spent
 173

National Health Insurance Grant

2022/23 service delivery performance
x 233 health care professionals contracted
x 174 376 clients seen by contracted mental health practitioners at primary health care level
Projected life x Expected to remain in place until the NHI Fund is created through legislation
MTEF allocations x 2024/25: R456 million; 2025/26: R462 million; and 2026/27: R471 million
Payment schedule x Payments will be made monthly in line with the approved payment schedule
Responsibilities of the Responsibilities of national department
transferring officer and x Provide oversight and support to provincial departments to ensure achievement of the grant outcomes
receiving officer x Submission of quarterly financial and non-financial performance reports to the National Treasury
x Business Plans must be submitted to National Treasury by 2 April 2024
Responsibilities of provincial departments
x Development of business plans
x Business plans must be approved and submitted from receiving officers to the transferring officer by
29 February 2024
x Facilitate the achievement of grant outputs
x Ensure that the provision and funding of existing programmes and services continues and is not substituted
by the implementation of this grant
x Submission of quarterly financial and non-financial performance reports to the national department of health
x Receiving officers must provide the transferring officers with full and unrestricted access to all records and
data related to the programme and to accommodate oversight site visits
x Contract management must be done internally by the receiving officers
x Receiving officers must perform adequate monitoring and evaluation of the programme
Process for approval of x Provinces must submit business plans to the transferring officer by 28 February 2025
2025/26 business plans x Submission of approved business plan by the transferring officer to the National Treasury by 2 April 2025
 174

National Health Insurance Indirect Grant

Transferring department x Health (Vote 18)
Grant schedule x Schedule 6, Part A
Strategic goal x To strengthen the public health care system in preparation for implementation of National Health Insurance
(NHI), design of NHI through innovative testing of new reforms and to improve quality of services at
primary health care facilities
x To achieve universal health access through the phased implementation of NHI and to improve access to
quality health care services
x To ensure appropriate health infrastructure that is in line with national and provincial policy objectives
x This grant has two components:
o Health Facility Revitalisation component
o Health Systems component
Grant purpose x To create an alternative track to improve spending, performance as well as monitoring and evaluation on
infrastructure in preparation for NHI
x To enhance capacity and capability to deliver infrastructure for NHI
x To accelerate the fulfilment of the requirements of occupational health and safety
x To implement the centralised models for the dispensing and distribution of chronic medication
x Develop and roll-out new health information systems in preparation for NHI
x Enable the health sector to address the deficiencies in the primary health care facilities systematically
through the implementation of the ideal clinic programme
x To expand the healthcare service benefits through the strategic purchasing of services from health care
providers
Outcome statements x As specified in the two component frameworks
Outputs x As specified in the two component frameworks
Priority of government that x Priority 3: Education, skills and health
this grant primarily
contributes to
Details contained in the x As specified in the two component frameworks
business plan
Conditions x As specified in the two component frameworks
Allocation criteria x As specified in the two component frameworks
Reasons not incorporated in x As specified in the two component frameworks
equitable share
Past performance 2022/23 audited financial outcome
x As specified in the two component frameworks
2022/23 service delivery performance
x As specified in the two component frameworks
Projected life x Subject to policy developments that will be finalised as part of the implementation of NHI
MTEF allocations x 2024/25: R2.2 billion; 2025/26: R2.4 billion and 2026/27: R2.3 billion of which the two components are:
o Health Facility Revitalisation Component: 2024/25: R1.4 billion; 2025/26: R1.6 billion and
2026/27: R1.5 billion
o Health Systems Component: 2024/25: R757 million; 2025/26: R791 million and
2026/27: R813 million
Payment schedule x As specified in the two component frameworks
Responsibilities of the Responsibilities of the national department
transferring officer and x As specified in the two component frameworks
receiving officer Responsibilities of provincial departments
x As specified in the two component frameworks
Process for approval of x As specified in the two component frameworks
2025/26 business plans
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National Health Insurance Indirect Grant: Health Facility Revitalisation Component

Transferring department x Health (Vote 18)
Grant schedule x Schedule 6, Part A
Strategic goal x To ensure appropriate health infrastructure that is in line with national and provincial policy objectives
Grant purpose x To create an alternative track to improve spending, performance as well as monitoring and evaluation on
infrastructure in preparation for National Health Insurance (NHI)
x To enhance capacity and capability to deliver infrastructure for NHI
x To accelerate the fulfilment of the requirements of occupational health and safety
Outcome statements x Appropriate procurement of service providers for infrastructure delivery for NHI
x Improved spending, performance, monitoring and evaluation of infrastructure projects for NHI
x Improved employment and skills development in the delivery of infrastructure for NHI
x Value for money and cost-effectively designed facilities in line with the framework for infrastructure delivery
and procurement management
x Improved patient experience of care
Outputs x Number of primary health care facilities constructed or revitalised
x Number of hospitals constructed or revitalised
x Number of facilities maintained, repaired and/or refurbished
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x The infrastructure programme management plan for the 2024 medium term expenditure framework (MTEF)
business plan aligned to the infrastructure delivery management system and framework for infrastructure delivery and
procurement management will be submitted on 31 May 2024 and will include the following:
o costed project lists with annual cash flow projections per project for the full duration of the projects on
the programme
o projected milestones per project for framework for infrastructure delivery and procurement management
control framework stages indicating current stage of the project
o project allocation list to the various implementing agents
Conditions x The national Department of Health (DoH) must, in consultation with the provinces, have in place an
intergovernmental protocol framework covering the 2024 MTEF and outlining how the grant will operate as
well as the responsibility and functions of each sphere. Project sheets will form part of the agreement
x Should there be an amendment to an existing protocol agreement, the amended agreement should be
submitted to the National Treasury by 30 July 2024
x Prior to submitting the infrastructure programme management plan, each provincial department must have
signed-off a project sheet for all projects funded from the grant which lists program name, sub programme or
project name, facility associated, current status, projected status for the MTEF, expected stage at handover to
the province and any high level comments associated
x With all new projects, DoH must comply with framework for infrastructure delivery and procurement
management processes
x Only projects that are aligned to priorities and needs as defined within the health infrastructure portfolio plan
would be considered for implementation through this grant
x For projects with a total project cost exceeding R500 million, DoH must notify National Treasury when
framework for infrastructure delivery and procurement management stage three is reached
x The grant component must only be spent on projects included in the infrastructure programme management
plan and project lists signed by provinces. Projects can only be added after approval by the National Treasury
x Appropriately qualified built environment representatives from the national department must assist in the
procurement of professional service providers and contractors by its implementing agent
x DoH may utilise a portion of grant funding for the appointment of public servants to their infrastructure units.
The amount that can be used for this is determined in terms of the conditions set in terms of the
2024 Appropriation Act
x All completed projects must have a close-out report with a documented maintenance plan
x New facilities will only be funded from the grant if proof of operational budget that includes the approved
organisational structure (staff structure) is submitted prior to the approval of the clinical brief. Endorsement
of the operational budget by the provincial treasury must be acquired as part of the approval
x An amount of R432 million is allocated to Limpopo through the Budget Facility for Infrastructure (BFI) for
the construction of the Limpopo Academic Hospital in 2024/25. The amounts earmarked for Limpopo
Academic Hospital may only be used for this project and are subject to the conditions set out in Annexure B
of the 2018 MTEF allocation letter of the DoH
Allocation criteria x Allocations for 2024/25 are project based
x Allocation is dependent on the existence of a signed and agreed to implementation protocol agreements
x Allocation for budget adjustment is dependent on project performance and associated priority
Reasons not incorporated x Funding infrastructure through an indirect conditional grant enables the national department to ensure the
in equitable share delivery and maintenance of health infrastructure in a coordinated and efficient manner that is consistent with
national norms, standards and guidelines for health facilities
Past performance 2022/23 audited financial outcomes
x Allocated R1.5 billion, of which R1.1 billion (72 per cent) was spent by the end of the financial year (including
the earmarked allocation for Limpopo Academic Hospital)
2022/23 service delivery performance
x Two primary health care facilities constructed or revitalised
x One facility maintained, repaired and/or refurbished
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National Health Insurance Indirect Grant: Health Facility Revitalisation Component

Projected life x NHI is a key government priority and given the need to continually maintain health infrastructure and ensure
that norms and standards are maintained, the grant will continue over the 2024 MTEF, subject to review
MTEF allocations x 2024/25: R1.4 billion; 2025/26: R1.6 billion; and 2026/27: R1.5 billion
Payment schedule x Estimated monthly cashflow forecast available on all projects implemented through the grant
x Monthly payments made according to verified and approved invoices from the services providers for projects
that are implemented by the department. Quarterly tranche payments are made to implementing agents
responsible for other projects
Responsibilities of the Responsibilities of the national department
transferring officer and x Build and demonstrate the capacity necessary to manage this grant
receiving officer x Ensure alignment between the infrastructure programme management plan and the annual performance plan
x Undertake the infrastructure development cycle as per the framework for infrastructure delivery and
procurement management
x Convene progress review committees with appropriate reporting and invite National Treasury and provinces
x DoH must maintain an up-to-date database (project management information system), with all contracts that
are fully or partially funded by this grant
x DoH must report infrastructure projects implemented with voted funds in the national infrastructure reporting
model within 22 days after the end of the quarter
x Collaboration and coordination with provincial departments of health for the full development cycle of
infrastructure development in respect of projects funded by this grant
x In instances where the capacity of the DoH and the provincial department are deemed insufficient, DoH is
entitled to engage alternative implementing agents, provided that supply chain management processes as
prescribed in the Treasury Regulations for the appointment of service providers are followed. In those cases,
service level agreements between DoH and the implementing agent must be in place
x DoH must convene quarterly progress review committee meetings with all project managers and
implementing agents for monitoring and oversight of the performance of all funded projects. National
Treasury should be invited to the meetings
x Provide provincial departments of health with progress of the projects under this grant for inclusion in
provincial annual reports
x DoH must submit quarterly infrastructure reports to National Treasury, according to the agreed template
between National Treasury and DoH, within 45 days after the end of each quarter
Responsibilities of provincial departments
x Provide accurate and detailed clinical brief to projects defining the need of projects. This should include any
prefeasibility and feasibility works to obtain sufficient approval of projects
x Participate in design and delivery activities of projects implemented within their provinces as part of the grant.
This includes facilitation of issues and risks mitigation under their ambit of control
x Be responsive and time conscious in the review and validation of project deliverables on the critical path of
the projects undertaken through the grant
x Ensure that sufficient budget is made available for the staffing, operationalisation and maintenance of
facilities post works
x Ensure that the completed projects are included in the asset registers of the provincial custodian of state-
owned facilities
x Undertake life cycle maintenance as well as the full operation, staffing and management of the facilities
completed under this grant by the DoH
x All immovable asset management and maintenance responsibilities of the completed projects under this grant
as prescribed by the Government Immovable Asset Management Act of 2007 rests with the provinces
x Provinces should report on progress of the projects under this grant in their annual reports and describe how
these facilities have been considered in their future planning and budgeting. The projects must be included in
the provincial user-asset management plans
Process for approval of x Submission of a draft infrastructure programme management plan to the National Treasury by
2025/26 business plans 30 October 2024
x Submission of the final infrastructure programme management plan to the National Treasury by
31 March 2025
x Submission of signed implementation protocol by 30 July 2025
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National Health Insurance Indirect Grant: Health Systems Component

Transferring department x Health (Vote 18)
Grant schedule x Schedule 6, Part A
Strategic goal x To strengthen the public healthcare system in preparation for National Health Insurance (NHI)
x To strengthen the design of NHI through innovative testing of new reforms
x To improve the quality of services at primary health care facilities
x To improve the quality of services in health care facilities
Grant purpose x To expand the alternative models for the dispensing and distribution of chronic medication
x To develop and roll out new health information systems in preparation for NHI, including human resource
for health information systems
x To enable the health sector to address the deficiencies in primary health care facilities systematically and to
yield fast results through the implementation of the ideal clinic programme
x To implement a quality improvement plan
Outcome statements x Improved access to and quality of healthcare through:
o expansion of the alternative dispensing and distribution model for chronic medication
o improved quality health services in all primary health care facilities through the ideal clinic programme
o building and implementation of the enterprise architecture design for national health insurance digital
information systems
o development and implementation of systems for medicines stock management and procurement
o certification of all public health facilities by the Office of Health Standards Compliance (OHSC)
Outputs x Alternative chronic medicine dispensing and distribution model implemented
x Intern community service programme system maintained and improvements effected
x Number of new and number of total patients registered in the programme, broken down by the following:
o antiretroviral treatment
o antiretroviral with co-morbidities
o non-communicable diseases
o number of pickup points (state and non-state)
x Number and percentage of primary healthcare facilities peer reviewed against the ideal clinic standards
x Number and percentage of primary healthcare facilities achieving an ideal status
x Number of public health facilities implementing the health patient registration system
x Number and percentage of the population registered on the health patient registration system
x National data centre hosting environment for NHI information systems established, managed and maintained
x The development and publication of the 2022 normative standards framework for digital health
interoperability
x Development and implementation of the master facility list policy
x Number of primary healthcare facilities implementing an electronic stock monitoring system
x Number of hospitals implementing an electronic stock management system
x Number of fixed health establishments reporting medicines availability to the national surveillance centre
x Number of quality learning centres established
x Number of facilities improving their baseline OHSC scores (or other approved quality metrics)
x Number of proof-of-concept contracting units for primary health care established
x Number of healthcare providers participating in the contracting units for primary health care
x Number of contracting units for primary health care participating in strategic purchasing
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x Input, output indicators and outcome indicators
business plan x Milestones with projected dates when this will be achieved
x Description of how the project will be managed including the roles and responsibilities of national and
provincial departments
x Key activities and resource schedule
x Monitoring and evaluation plan
x Risk management plans and cash flow projections
Conditions x Completion of a business plan by the national Department of Health (DoH) signed by the transferring officer
by 2 April 2024 and submitted to the National Treasury by 2 April 2024
x All information systems developed and implemented under this grant component must comply with the
interoperability norms and standards as approved by the national health council
x No more than 3 per cent of this grant component may be used for grant administration
Allocation criteria x The alternative chronic care medication dispensing and distribution model allocations will be based on the
volume of patients per province
x Ideal clinic allocation is based on the number of identified facilities and their needs in each province
x Information systems allocation is not allocated per province and will be utilised towards the development and
making sure that implementation is standardised across provinces, districts and public health facilities, and
towards the establishment of unified health information and management of health commodities for the
country
x The contracting units for primary health care programme allocation is allocated based on the needs of the
national project team; and the user needs, benefits packages and service delivery models within the proof-of-
concept contracting units for primary health care
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National Health Insurance Indirect Grant: Health Systems Component

Reasons not incorporated x The importance of central coordination in the development of models and the establishment of NHI to inform
in equitable share ongoing NHI designs
x Ideal clinic is a key national priority and requires a systematic implementation to achieve quality health care
services
x In line with the sections 74(1) and 74(2) of the National Health Act 61 of 2003, DoH has to develop and
coordinate all health information systems in the country. This is a complex programme with many facets that
requires an iterative process of testing and implementation in a phased manner. This situation calls for
dedicated funding which will allow for institutionalisation over time
Past performance 2022/23 audited financial outcomes
x Of the R700 million made available, R554 million was spent (79.3 per cent) for the 2022/23 financial year
2022/23 service delivery performance
x Alternative chronic medicine dispensing, and distribution model implemented
x 6.8 million new and total patients registered in the programme broken down
x 1.8 million antiretroviral treatments
x 464 603 antiretroviral with co-morbidities
x 700 750 non-communicable diseases
x 2 885 pickup points (non-state) and 3 543 health establishments (state) rendering the central chronic
medicines dispensing and distribution service
x 61 primary health care facilities peer reviewed against ideal clinic standards (replaced by peer review updates
facilities of which achieved ideal status) and 127 peer reviewed updates
x 2 046 and 93 per cent of primary health care facilities achieving an ideal status
x 3 130 primary health care facilities and 76 hospitals implementing the health patient registration system
x 65.4 million individuals from the population registered on the health patient registration system
x 3 304 primary health care facilities implementing an electronic stock monitoring system
x 376 hospitals implementing an electronic stock monitoring system
x National data centre hosting environment for NHI information systems established, maintained and
operational
x First phase of the national health information centre platform completed
x 3 862 fixed health establishments reporting medicine availability to the national surveillance centre
x Five proof-of-concept contracting units for primary health care established
Projected life x Subject to policy developments that will be finalised as part of the implementation of NHI
MTEF allocations x 2024/25: R757 million; 2025/26: R791 million and 2026/27: R813 million
Payment schedule x Payments will be made according to verified invoices or advance payments in line with approved programme
implementation plans from the service providers
x Monthly instalments which may be altered at the discretion of National Treasury based on invoices paid
Responsibilities of the Responsibilities of the national department
transferring officer and x To establish contracts with service providers for the delivery of goods and services as necessary in the four
receiving officer sub-components outlined above
x Establish the necessary organisational structures and build capacity within the DoH to implement, oversee
and monitor the execution of all approved projects using the 3 per cent administrative costs provision
x Manage, monitor and support provincial programme planning and implementation
x Meet with the National Treasury to review the performance of the grant on a quarterly basis
x Strengthen the capacity of provinces to realise and maintain ideal clinic status
x Maintain the ideal clinic software
x Evaluate the impact of quality improvement activities and submit preliminary reports on progress to National
Treasury and the Presidency by 29 July 2024 and 2 December 2024 and a final report by 31 March 2025
Responsibilities of provincial departments
x Facilitate the achievement of grant outputs
x Delegate a person responsible for managing the ideal clinic programme, health patient registration system
programme, medicines information systems and central chronic medicine dispensing and distribution,
respectively
x Provinces are responsible for ensuring medicines availability to service providers for the central chronic
medicine dispensing and distribution programme aligned to the medicines formulary
x Ensure compliance with all reporting requirements and adherence to the provisions of service level
agreements
x Provincial health departments must provide DoH with full and unrestricted access to all records and data
related to the programme and to facilities to implement systems (storage space for filing cabinets etc.)
x Include performance indicators related the four sub-components in the provincial annual performance plans
x Provinces must develop draft implementation plans to assume responsibility for the centralised chronic
medicines dispensing and distribution, ideal clinic and information systems
x Submit quarterly performance reports to DoH
Process for approval of x Submission of the business plan signed by the transferring officer on 31 March 2025 to National Treasury
2025/26 business plans
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National Tertiary Services Grant

Transferring department x Health (Vote 18)
Grant schedule x Schedule 4, Part A
Strategic goal x To enable provinces to plan, modernise, rationalise and transform the tertiary hospital service delivery
platform
Grant purpose x Ensure the provision of tertiary health services in South Africa
x To compensate tertiary facilities for the additional costs associated with the provision of these services
Outcome statements x Modernised and transformed tertiary services that allow for improved access and equity to address the
burden of disease
x Accelerated modernisation of tertiary services (new services) in developmental provinces (Eastern Cape,
Limpopo, Mpumalanga and North West)
x Accelerated oncology infrastructure (Eastern Cape, KwaZulu-Natal, Limpopo, Mpumalanga, Northern
Cape, North West,)
Outputs x Number of inpatient separations
x Number of day patient separations
x Number of outpatient first attendances
x Number of outpatient follow-up attendances
x Number of inpatient days
x Average length of stay by facility (tertiary)
x Average length of stay by facility (psychiatry)
x Bed utilisation rate by facility (tertiary)
x Bed utilisation rate by facility (psychiatry)
Priority of government x Priority 3: Education, skills and health
that this grant primarily
contributes to
Details contained in the x This grant uses business plans which are signed between the national Department of Health (DoH) and each
business plan province and contain the following:
o provincial and institutional allocations
o tertiary services specifications (approved YES list) funded by the grant, by facility by province
o annual targets and baselines for funded specialists, specialised nurses, allied health, grant management,
inpatient separations, inpatient days, day patient separations, outpatient first visits, outpatient follow up
visits per facility per province per year
o monitoring and reporting responsibilities
o validation and revision of data
o deviations or changes to tertiary services
o referral responsibilities
o approved business plan (including details on the developmental portion, the modernisation of tertiary
services portion and the oncology portion)
o approved specialists funded from the grant (approved specialist detail list)
o national guidelines on definitions of tertiary services that may be funded by the grant
o description of the planned use of the developmental allocations (only provinces who receive these)
o description of the planned use of the oncology developmental allocations (only provinces who receive
this)
Conditions x The grant allocation to each central/provincial tertiary facility must not exceed a maximum of 65 per cent
of the total facility budget
x To facilitate the acceleration of modernisation of tertiary services in developmental provinces, up to
10 per cent of the provincial grant allocation should be used for the development of tertiary services
currently not provided in the province or expansion of critical services where there is currently a backlog of
untreated patients, where an existing service requires the appointment of a Health Professionals Council of
South Africa registered specialist and in accordance with nationally approved business plan
x Additional funds have been allocated for the developmental portion for four provinces. The breakdown per
province is as follows:
o Eastern Cape R38 million
o Limpopo R16 million
o Mpumalanga R5 million
o North West R12 million
x All developmental provinces must ring-fence the developmental allocation and report on quarterly
x Additional funds have been allocated for the development of oncology infrastructure and project related
costs in four provinces. This allocation is project based. The breakdown per province is as follows:
o Eastern Cape R22 million
o KwaZulu- Natal R21 million
o Limpopo R17 million
o Mpumalanga R21 million
o Northern Cape R21 million
o North West R21 million
x The allocation for the development of oncology infrastructure must be ring-fenced and reported on quarterly
x Cost of administration of the grant must not exceed 1 per cent of the total grant allocation
x The following amounts in the allocation to Gauteng are earmarked to fund the operations of the Nelson
Mandela Children’s Hospital:
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National Tertiary Services Grant

o R329 million in 2024/25
o R343 million in 2025/26
o R359 million in 2026/27
x Total remuneration packages for the staff at the Nelson Mandela Children's Hospital, paid from this grant
and any other sources, may not exceed Department of Public Service and Administration approved
remuneration rates. Total remuneration packages must be captured and submitted to both the provincial, and
the national departments of health
x The services offered by the Nelson Mandela Children’s Hospital should be integrated into the service
delivery platform in collaboration with relevant provinces, particularly Gauteng
x The grant does not fund the leasing of capital equipment
Allocation criteria x Based on historical allocations and spending patterns, with additional allocations for four developmental
provinces
Reasons not incorporated x There are significant cross-provincial flows of patients needing tertiary services and the grant compensates
in equitable share provinces with greater tertiary capacity for treating patients from other provinces
Past performance 2022/23 audited financial outcomes
x Allocated and transferred R14.3 billion to provinces, of which R14.1 billion (98 per cent) was spent by the
end of the financial year
2022/23 service delivery performance
x 701 010 inpatient separations
x 631 884 day patient separations
x 1.5 million outpatient first attendances
x 3.3 million outpatient follow up attendances
x 5.7 million inpatient days
x 7.6 average lengths of stay by facility (tertiary)
x 90 per cent bed utilisation rate (tertiary)
Projected life x Support for tertiary services will continue because of the need to sustain and modernise tertiary services
MTEF allocations x 2024/25: R15.3 billion; 2025/26: R15.9 billion; and 2026/27: R16.7 billion
Payment schedule x Monthly instalments as per the payment schedule approved by National Treasury except for the Nelson
Mandela Children’s Hospital where the first payment will be made in April 2024 and the second payment
will be made in October 2024 based on evidence of satisfactory performance submitted to the DoH
Responsibilities of the Responsibilities of the national department
transferring officer and x Approved business plans to be submitted to the National Treasury by 2 April 2024
receiving officer x Monitor expenditure by economic classification, and patient activity and provide on-site support to
facilities/complexes and provinces
x Conduct a minimum of two site visits to provinces and a minimum of one site visit to facilities/complexes
x Identify the national need for service delivery and facilitate the development of those services through
business planning processes
Responsibilities of provincial departments
x Submission of an approved business plan, in the prescribed format, signed by the provincial head of
department by 29 February 2024
x Completion of provincial and facility business plans, in the prescribed format, signed by the receiving officer
and the benefiting institutions by 25 March 2024 (due date for Nelson Mandela Children’s Hospital is
25 March 2024)
x Provinces must provide the allocated amounts for each funded facility/cluster to the relevant provincial
treasury for gazetting as per the number of agreed-upon business plans per province and facility/cluster by
22 April 2024
x Provinces must maintain a separate budget for each benefiting facility
x The receiving officer must supply the head of each benefiting facility/complex with a budget letter which
includes their conditional grant and equitable share allocation by 29 April 2024
x Conduct a minimum of two site visits to each budgeted facility/complex per annum and submit reports of
these site visits to the DoH
x Submission of updated specialist details funded by the equitable share and the grant at facility level by
29 November 2024
x Submission of service specifications funded at each facility (new YES list) by 29 November 2024
x Submission of quarterly reports in the approved expenditure areas in the prescribed format
x Provide patient utilisation data (inpatient separations, inpatient days, day case separations, outpatient first
visits, outpatient follow up visits) average length of stay (tertiary), average length of stay (psychiatric) and
bed utilisation rates (tertiary) as per the prescribed format
x Provinces intending to develop a new service area need to submit a separate business plan outlining the
investment case to DoH for approval
x Provinces may request, in writing to the transferring officer, approval to amend their approved business plan.
Requests must be submitted no later than 29 November 2024. This will be the only time that provinces can
request amendments to their approved business plan. Revised plans will be approved or rejected by
17 December 2024
Process for approval of x Submission of draft business plans (provincial and facility) by 31 October 2024
2025/26 business plans x Completion of a business plan, in the prescribed format, signed by each receiving officer by
28 February 2025 and by the transferring officer by 25 March 2025
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HUMAN SETTLEMENTS GRANTS

Human Settlements Development Grant

Transferring department x Human Settlements (Vote 33)
Grant schedule x Schedule 5, Part A
Strategic goal x The creation of sustainable and integrated human settlements that enable improved quality of household life
Grant purpose x To provide funding for the progressive realisation of access to adequate housing through the creation of
sustainable and integrated human settlements
Outcome statements x The facilitation and provision of adequate housing opportunities and improved quality living environments
x A functionally equitable and integrated residential property market
x Enhanced institutional capabilities for effective coordination of spatial investment decisions
x Tenure security for all recipients of government subsidised houses
x Improved quality of life
Outputs x Number of residential units delivered in relevant housing programmes
x Number of serviced sites delivered in relevant housing programmes
x Number of informal settlements upgraded in situ and/or relocated
x Number of title deeds registered to beneficiaries
x Hectares of well-located land acquired and rezoned for development of housing opportunities
x Number of socio-economic amenities delivered in human settlements
x Number of integrated residential development projects registered on housing subsidy system, planned and
approved, funded and implemented
x Number of township registers opened in respect of pre and post 1994 Title Deeds Backlog
x Number of beneficiaries confirmed as legitimate in registered townships in respect of pre and post 1994 Title
Deeds Backlog
x Number of township establishments registered and declared
x Number of ownership disputes logged and resolved in respect of pre and post 1994 Title Deeds Backlog
x Number of implementation programmes for priority housing development areas
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Medium-term strategic framework targets and budgets
business plan x Project planning and implementation, including special housing needs aligned to the project readiness matrix
x Annual and quarterly planned targets and budgets per project
x Monthly cash flow projections (payment schedule)
x Project information (name, housing subsidy system number, description, location (district and local
municipality), city/town name, suburb, ward numbers and Geographic Information System (GIS) co-
ordinates)
x Title deeds project addendum in accordance with the compliance and reporting framework
x Planned bulk infrastructure projects, budget and spending per province in a prioritised municipality with
distressed mining communities
x Professional fees and bulk infrastructure projects
x Number of jobs and training opportunities to be created
x Implementation agreement between national, provincial and local government
x Procurement plan confirming the appointment of requisite service providers in accordance with government
procurement preferential plan and policies as part of the project readiness matrix (to be attached as an
Annexure to the business plan)
x Projects, targets and budgets in Priority Housing Development Areas
x Planned annual allocation, projects and outputs by accredited municipalities
Conditions x Funds for this grant should be utilised for the priorities set out in the 2019-2024 medium term strategic
framework for human settlements
x Provinces must provide a report for each project that is not recurring in the business plan from the previous
financial year
x The transfer of the first tranche of funds is conditional upon the national Department of Human Settlements
(DHS) approving provincial business plans consistent with the provisions of the Housing Act 107 of 1997
(Housing Act) and in compliance with the National Housing Code of 2009 (National Housing Code)
x The transfer of subsequent tranches is conditional on provinces capturing the targets and budget, delivery
statistics, and expenditure monthly on the housing subsidy system and the basic accounting system at a sub-
programme level and project level, and submitting monthly reconciliations within the required time frames
x Provinces must ensure reconciliation and alignment of financial and non-financial outputs between the
housing subsidy system and basic accounting system on a monthly basis
x All projects in the approved business plan must be aligned with the Integrated Development Plan (IDP) and
the spatial development framework of municipalities. In pilot areas for the District Development Model,
business plans must be aligned to the One Plan
x Draft and final business plans must be aligned to provincial annual performance plans
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Human Settlements Development Grant

x When the business plan is adjusted, it must still align with the approved provincial annual performance plans
x Provinces are allowed to shift budgets between projects in the business plan provided that:
o no new projects are introduced into the business plan in-year without approval by the transferring officer
o the delivery targets in the approved business plan are not reduced
x Provincial heads of departments must sign-off and confirm that the procurement process are concluded of
the projects captured in their business plans prior to the start of the new financial year and that projects
captured in their business plans are assessed and approved for implementation in the 2024/25 financial year
x Provinces may utilise up to a maximum of 5 per cent of the provincial allocation for the operational capital
budget programme to support the implementation of the projects contained in the business plan
x Provinces must indicate budget allocations consistent with provincial and related municipal backlogs for
adequate housing
x Where municipalities have been accredited for the housing function, the provincial business plans must
reflect relevant allocations, targets and outputs as agreed and approved with the respective municipalities
x Provinces must gazette planned allocation for three years for the accredited municipalities in terms of the
2024 Division of Revenue Act by no later than 27 May 2024. This should also specify the amount of
operational funding to be transferred to accredited municipalities. The purpose of the accreditation funding
must be clear and aligned with the delegated function
x Provinces may utilise a portion not exceeding 5 per cent of their grant allocations for the provision of bulk
infrastructure projects for basic services in non-metropolitan municipalities to unlock human settlement
projects
x The DHS in consultation with the National Treasury must develop a framework to systematically allow
provinces to use up to 30 per cent of their allocation for bulk infrastructure. This framework must include
the following minimum requirements:
o projects must be contained in the IDP of municipalities
o the applicable land use regulatory approvals including but not limited to township establishment and
environmental approvals
o provinces must submit project lists that have been verified against projects that are funded through other
conditional grants, including but not limited to the Municipal Infrastructure Grant, the Integrated Urban
Development Grant, the Urban Settlements Development Grant, the Water Services Infrastructure Grant
and the Regional Bulk Infrastructure Grant
o the long-term financial implications of the bulk infrastructure on municipal budgets
o projects approved by the national transferring officer must be included in the business plans of provinces
and be submitted to the national department for approval
o projects will be separately earmarked in a grant framework and presented as part of the Division of
Revenue Bill
o province and relevant municipality have signed a memorandum of understanding with regard to the
construction, ownership, operations and maintenance of the infrastructure
x The provision above is not applicable to distressed mining towns
x Provinces may request, in writing to the transferring officer, approval to amend their approved business plan
x The payment schedules must be derived and be aligned to the cash flows contained in the approved business
plan
x Provinces must include the nationally approved human priority projects in their business plans as per the
gazetted Priority Human Settlements and Housing Development Areas
x Provinces must allocate a reasonable percentage of their grant allocation to the approved national priority
projects (previously known as catalytic projects) in line with their project readiness status
x At least 2 per cent of the grant Human Settlements Development Grant (HSDG) grant may be allocated to
programmes and projects for the implementation of innovative building technologies approved by South
African Bureau of Standards with a detailed cost analysis for the housing sector (subject to the consultation
of local authorities and beneficiaries)
x Provinces should ensure that the allocation for land acquisition and related purposes is included in the
business plans accompanied with a detailed motivation, a land assembly programme (with clear details of
budget allocation for land acquisition, location of land and other related activities) for the medium term
expenditure framework (MTEF) period and a status report of previously acquired land including status of
rezoning
x Provinces must agree with municipalities on a plan for the provision of basic services to all households
served in new housing developments
x Any malicious use of, or non-compliance to the housing subsidy system will result in funds being withheld
or stopped in terms of the 2024 Division of Revenue Act including provinces not performing according to
the approved business plan
x Provinces are to set aside funds that should fund title deeds for housing projects completed before
28 March 2014 and submit a detailed report on the delivery and expenditure of the previous transfer and
should include:
o agreed deliverables supported by evidence
o actual expenditure against the planned cash flows or the same period
o compliance with the housing subsidy
o cash flows for the remainder of the financial year
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Human Settlements Development Grant

x Provinces must prioritise the implementation of projects that are in the priority human settlements and
housing development areas
Distressed mining towns component
x The following ring-fenced funds are earmarked to support the development of integrated human settlements
in municipalities with distressed mining communities as approved in the provincial business plans. The
following funds are ring-fenced within provincial allocations and are earmarked to support the development
of integrated human settlements (prioritising bulk infrastructure provision in terms of the National Housing
Code) in identified municipalities with distressed mining communities:
o Gauteng R70 million
o Mpumalanga R75 million
o Northern Cape R10 million
o North West R52 million
Allocation criteria x The grant is allocated through the HSDG allocation formula approved by the human settlements MINMEC
and Budget Council. The formula is based primarily on the share of inadequate housing in each province but
also accounts for population size and the extent of poverty in each province. Further details of the formula
are set out in Annexure W1 to the Division of Revenue Bill
Reasons not incorporated x A conditional grant enables the national department to provide effective oversight and ensure compliance
in equitable share with the National Housing Code
Past performance 2022/23 audited financial outcomes
x Of the R14.5 billion made available, R14.5 billion (100 per cent) was transferred, of which R13.6 billion
was spent by the end of the financial year
2022/23 service delivery performance
x 38 900 housing units completed
x 30 874 serviced sites completed
Projected life x This is a long-term grant as the government must assist the poor with the provision of human settlements in
terms of the Constitution
MTEF allocations x 2024/25: R13.7 billion; 2025/26: R14.1 billion; and 2026/27: R14.3 billion
Payment schedule x Monthly instalments as per the payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Finalise and ensure the approval of the applicable subsidy quantum per programme and the allocation
receiving officer formula for the delivery of sustainable and integrated human settlements
x Approve the final national and provincial business plans and issue national compliance certificates
x Assess and make recommendations on the credibility of provincial business plans and the readiness of
projects captured therein
x Ensure that provinces align financial and non-financial information in terms of reporting in basic accounting
system, housing subsidy system, provincial business plans and provincial quarterly reports
x Monitor provincial financial and non-financial grant performance and control systems related to the grant
x Ensure provinces comply with the reporting requirements for the housing subsidy system in terms of
frequency and quality of the input
x Provide support to provinces and accredited municipalities with regard to human settlements delivery as
may be required
x Facilitate regular interaction between DHS and provincial departments of human settlements and accredited
municipalities
x Undertake structured and other visits to provinces and metropolitan municipalities as necessary
x Submit an annual evaluation report for 2023/24 on the financial and non-financial performance of the grant
to National Treasury by 29 July 2024
x Evaluate the audited provincial annual reports for submission to the National Treasury by 13 December 2024
x Submit quarterly performance reports to National Treasury within 45 days after the end of each quarter
x Provide systems including the housing subsidy system that support the administration of the human
settlements delivery process
x Comply with the responsibilities of the transferring officer outlined in the 2024 Division of Revenue Act
x Ensure provinces only implement programmes that are contained in the approved business plans
x Provide a detailed list of all bulk infrastructure projects to the National Treasury that provinces are planning
to implement in terms of their business plans
x Prioritise the finalisation of the White Paper on the Housing Policy and Strategy for South Africa
Responsibilities of provincial departments
x Provinces utilising other organs of state to implement projects on their behalf, must conclude implementation
protocols
x Submit 2023/24 annual evaluation reports to DHS by 24 May 2024
x Submit 2023/24 audited annual reports to DHS by 30 September 2024
x Prioritise funds in order to build houses to meet the quota set for military veterans
x Provinces must conclude and sign implementation protocols with accredited municipalities to enable
implementation of delegated functions, the transfer of allocated funding as well as monitor the performance
of the accredited municipalities
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Human Settlements Development Grant

x Support accredited municipalities in carrying out delegated functions as per the accreditation framework
x Provinces must utilise the housing subsidy system for the administration and related performance reporting
of all the human settlement delivery programmes and processes
x Projects to be funded and included in the business plan must be registered on the housing subsidy system
and the housing subsidy system project number and GIS coordinates must be included in the business plan
and the infrastructure reporting model
x Provinces must ensure alignment of financial and non-financial reporting in terms of reporting in basic
accounting system, housing subsidy system, approved provincial business plans and provincial quarterly
reports
x Ensure effective and efficient utilisation of and access to the housing subsidy system by municipalities
x Comply with the Housing Act, 2024 Division of Revenue Act, National Housing Code and the national
delivery agreements that have been concluded
x The monthly expenditure report, as contemplated in the 2024 Division of Revenue Act and section 40(4)(c)
of the Public Finance Management Act, must be submitted by the 15th of every month for the preceding
month with work in progress inclusive of expenditure, outputs, monthly basic accounting system and
housing subsidy system reconciliation as stipulated on the practice note dated 24 April 2015
x Monthly expenditure and quarterly reports must be signed-off by both the provincial human settlements and
provincial treasuries’ heads of departments
x Provinces should ensure alignment of the approved business plan with the signed infrastructure plans,
gazetted allocations and transfers to accredited municipalities
x Provinces should ensure alignment between projected cash flows in the business plans and inputs into the
payment schedule
x Provinces should ensure that they only implement the programmes in the approved business plans
x Provinces are allowed to implement the Finance Linked Individual Subsidy Programme within the Integrated
Residential Reporting Programme
x Provinces should prioritise the revitalisation of the distressed mining towns programme within their funding
x Head of department in the province to confirm in writing to DHS consultation with municipalities on the
programme and projects submitted for approval in terms of the HSDG business plan including all bulk
infrastructure projects and that a copy of the memorandum of understanding is signed with all municipalities
prior to the commencement of any bulk infrastructure project
x Head of department in the province to confirm in writing to DHS that all projects to be implemented are
aligned to the municipal IDP and spatial development frameworks of municipalities
x Ensure that the relevant amounts to be applied and transferred to municipalities are gazetted by no later than
24 May 2024
x Provinces to align their business plan with provincial annual performance plans and infrastructure reporting
model
x Provinces should on monthly basis and after approval of rollover funds, report progress separately on
projects as part of the approved rollover
x On completion of units for military veterans, provincial departments should forward the claims to the
national Department of Military Veterans for the top-up, as agreed in terms of the memorandum of
understanding between the national Department of Military Veterans and DHS
x In addition to legislated reporting requirements, quarterly provincial reports must include:
o the percentage of their allocations awarded to companies owned by designated groups on a quarterly
basis
o progress relating to blocked projects in line with the targets and expenditure as per the approved business
plan
o quarterly information relating to number of job opportunities created
o progress on performance on the implementation of asbestos removal
Process for approval of x Draft consolidated provincial business plans for 2025/26 financial year, project readiness matrix and multi-
2025/26 business plans year housing development plan (aligned with the business plan and project readiness matrix) to be submitted
to the national department by 30 August 2024
x Submit final consolidated provincial business plans, project readiness matrix, multi-year housing
development plan (including cash flow projections and compliance certificates for 2025/26 financial year)
to the DHS by 7 February 2025
x Specific approval from the transferring officer should be sought for rectification (pre- and post-1994), IDP
chapters, blocked projects, community residential units (upgraded), project linked consolidation subsidies
(blocked projects) and allocations for these must appear in the draft and final business plans
x Programmes that require ministerial approval (in terms of ministerial directives) must be submitted in the
first draft of the business plan
 185

Informal Settlements Upgrading Partnership Grant: Provinces

Transferring department x Human Settlements (Vote 33)
Grant schedule x Schedule 5, Part A
Strategic goal x The creation of sustainable and integrated human settlements that enable improved quality of
household life
Grant purpose x To provide funding to facilitate a programmatic and inclusive approach to upgrading informal
settlements
Outcome statements x Adequate housing in improved quality living environment
Outputs x The grant shall fund the outputs defined in Phases 1 – 3 of the Upgrading of Informal Settlements
Programme (UISP) in the National Housing Code of 2009 (National Housing Code):
Social Facilitation:
x Number of informal settlements where social facilitation was conducted (from project initiation to
implementation)
Phase 1
x Number of prefeasibility studies conducted
x Number of re-blocking projects undertaken
Phase 2
x Feasibility studies
o number of environmental impact assessment undertaken
o number geotechnical studies conducted
o number of any other relevant studies conducted
x Land Acquisition
o hectares of land acquired for in-situ upgrading
o hectares of land acquired for relocation
o hectares of land transferred and registered
o hectares of land availed in terms of land availability/development agreement
x Number of settlements supplied with bulk infrastructure
x Number of settlements benefitting from temporal and interim municipal engineering services and/or
any alternative technology
x Number of settlements provided with rudimentary services
Phase 3
x Number of settlements provided with permanent municipal engineering services and/or any other
alternative engineering services
x Number of serviced sites developed
x Number of social and economic amenities. The specific types of amenities must only be provided in
collaboration with the municipality and the community
x Number of sites transferred to end users
x Number of households provided with secure tenure
x Number of engineering designs: water, sewer, roads and storm water drainage concluded
x Number of layout plans approved
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant requires provinces to attain both municipal council and Member of Executive Council
business plan (MEC) approval on informal settlements to be upgraded in the 2024/25 financial year
x A province must submit a business plan prepared in terms of the requirements of the national
Department of Human Settlements’ (DHS) business planning for informal settlements upgrading
x Provinces must submit an informal settlement upgrading plan in line with UISP in the National
Housing Code for each settlement to be upgraded which includes:
o project description
o settlement name and GIS coordinates
o project institutional arrangements
o sustainable livelihood implementation plan
o outputs and budgets
o cash flow projections (payment schedule)
o details of the support plan
o risk management plan
o prioritisation certificate issued by the MEC in consultation with relevant mayors
o number of re-blocking projects to be undertaken
o priority development areas
x Number of jobs and training opportunities to be created
Conditions x Expenditure for this grant should be utilised for the priorities as set out in the 2019-2024 medium
term strategic framework for human settlements
x Funds must be utilised as per the UISP as defined in the National Housing Code
x The provincial informal settlements upgrading business plans must be aligned to the Provincial
Informal Settlement Upgrading Strategy
x All projects in the approved business plans must be aligned with the Integrated Development Plan
and the Spatial Development Framework of municipalities
x Draft and final business plans must be aligned to provincial annual performance plans
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Informal Settlements Upgrading Partnership Grant: Provinces

x Provincial heads of departments must sign-off and confirm that projects captured in their informal
settlements upgrading business plans are ready for implementation in the 2024/25 financial year and
will yield expenditure as per cashflows submitted
x Provinces should implement projects in the approved plans and any deviation from the approved
plans should be sought from the DHS
x Provinces must indicate the amounts of their annual allocations for spending on the identified national
priority projects
x Provinces must prioritise the implementation of projects that are in the gazetted priority human
settlements and housing development areas
x The transfer of the first tranche of funds is conditional upon the transferring officer of national DHS
approving business plan and informal settlements upgrading plans per settlement consistent with the
provisions of the Housing Act 107 of 1997 and in compliance with the National Housing Code
x The transfer of subsequent tranches is conditional on provinces capturing the targets and budget,
delivery statistics, and expenditure monthly on the housing subsidy system and the basic accounting
system at a sub-programme level and project level, and submitting monthly reconciliations within the
required time frames
x Provinces must ensure reconciliation and alignment of financial and non-financial outputs between
the housing subsidy system and the basic accounting system on a monthly basis
x The payment schedule submitted by provinces should be derived from the cash flows contained in
the approved upgrading plans
x If a province is allocated additional funding or funds have been stopped and reallocated to another
province, a revised business plan must be submitted for subsequent reporting
x The payment schedules submitted by municipalities should be derived from the cash flows contained
in the approved upgrading plans
x A maximum of 5 per cent of the of the allocation may be utilised for the Operational Support Capital
Programme as per the Operational Support Capital Programme Policy of the DHS
x A maximum of 3 per cent of a province’s allocation may be used for social facilitation applicable
from inception to implementation
x A maximum of 3 per cent of the annual allocation should be used for re-blocking
x Provinces should spend at least 70 per cent of their allocations on permanent infrastructure
x Quarterly and monthly performance reports must be submitted to the DHS in line with the Division
of Revenue Act prescripts
x Provinces must report monthly and quarterly on projects funded through this grant using the template
prescribed by DHS. Reporting must include financial and non-financial detailed performance report
per settlement (project level performance) report for phase 1-3 aligned to the business plan
x Provinces may adjust their business plans during the mid-term budget adjustment period. Provinces
are allowed to shift budgets between projects in the business plan provided that
o no new projects to be introduced into the business plan in year without the approval of the
transferring officer
o the delivery targets in the approved business plan should not be adjusted downwards
Allocation criteria x The grant is allocated to all provinces. These funds are also allocated in line with the HSDG allocation
formula approved by human settlements MINMEC and National Treasury
Reasons not incorporated x A conditional grant enables the national department to provide effective oversight and ensure
in equitable share compliance with the National Housing Code
Past performance 2022/23 audited financial outcomes
x R4.4 billion was allocated and transferred to provinces and only R3.9 million was spent
2022/23 service delivery performance
x Service delivery performance is indicated in the performance evaluation reports for 2022/23
Projected life x This grant will continue until 2025/26, subject to review
MTEF allocations x 2024/25: R3.3 billion; 2025/26: R2.8 billion; and 2026/27: R930 million
Payment schedule x Monthly instalments as per the payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Receive, assess and make determinations on the credibility of provincial informal settlements
receiving officer upgrading plans and the implementation readiness of projects captured therein
x Maintain the policy and programme, and assist with interpretation
x Develop a reporting template for provinces on the Informal Settlements Upgrading Partnership Grant
(ISUPG) grant outputs and publish it by 2 April 2024
x Monitor and evaluate provincial financial and non-financial grant performance and control systems
including quarterly summary reports on performance related to the ISUPG
x Provide implementation assistance support to provinces as may be required
x Undertake structured and other visits to projects as is necessary
x Facilitate regular interaction between DHS and provinces
x Submit a report on the status of informal settlements and their categorisation in terms of the National
Upgrading Support Programme’s methodology, to the National Treasury by 1 August 2024
x Use the grant to leverage other forms of funding
x Provide support to provinces and accredited municipalities with regard to human settlement delivery
as may be required
x Facilitate regular interaction between DHS and provincial departments of human settlements and
accredited municipalities
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Informal Settlements Upgrading Partnership Grant: Provinces

Responsibilities of provincial departments
x Provinces should ensure collaboration and involvement of communities and civil organisations in the
signing of implementation protocols for projects to be implemented
x Initiate, plan and formulate applications for projects relating to the upgrading of informal settlements,
which in the case of municipalities that are not accredited, must be in collaboration with the relevant
provincial department
x Request assistance from the relevant national department on any of the matters concerned if the
province lacks the capacity, resources or expertise
x Must align their business plan with provincial annual performance plans and infrastructure reporting
model in terms of section 13(1)(a) of this Act
x Implement approved projects in accordance with UISP in the National Housing Code
x Work with municipalities to fast track the planning approval processes for informal settlements
upgrading projects
x Agree with municipalities on how settlement areas developed under this programme will be managed,
operated and maintained
x Coordinate with municipalities and facilitate the provision of bulk and connector engineering services
x Must adhere to section 16 of the DoRA if they are planning to appoint any other organ of state to
implement human settlements projects on their behalf
x Must report on a monthly basis the amount transferred and the expenditure including the non-
financials thereof to any organ of state in line with section 12 of DoRA
x Must report on the percentage of their allocations awarded to companies owned by designated groups
on monthly and quarterly basis
x Must use the ISUPG to leverage other forms of funding
x Provinces must sign implementation protocols with accredited municipalities to enable gazetting
transfer of funds as well as to monitor the performance of the municipality
Process for approval of x First draft of the business plan must be submitted to the DHS by 31 August 2024. The DHS will
2025/26 business plans provide comments by 30 September 2024
x Final business plans must be submitted by no later than 31 January 2025
 188

PUBLIC WORKS AND INFRASTRUCTURE GRANTS

Expanded Public Works Programme Integrated Grant for Provinces

Transferring department x Public Works and Infrastructure (Vote 13)
Grant schedule x Schedule 5, Part A
Strategic goal x To provide Expanded Public Works Programme (EPWP) incentive funding to expand job creation efforts in
specific focus areas, where labour intensive delivery methods can be optimised
Grant purpose x To incentivise provincial departments to expand work creation efforts through the use of labour intensive
delivery methods in the following identified focus areas, in compliance with the EPWP guidelines:
o road maintenance including but not limited to block paving and pothole patching
o maintenance of buildings
o low traffic volume roads and rural roads
o other economic and social infrastructure
o tourism and cultural industries
o sustainable land based livelihoods
o waste management and cleaning services
o Energy including but not limited to retro-fitting, solar
Outcome statements x Improved quality of life of poor people and increased social stability through engaging the previously
unemployed in paid and productive activities
x Reduced level of poverty
x Contribute towards increased levels of employment
x Improved opportunities for sustainable work through experience, learning gained and skills development
Outputs x Number of people employed, trained and receiving income through the EPWP
x Number of days worked per work opportunity created
x Number of Full-Time Equivalents (FTEs) to be created through the grant
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x The programme is implemented through provinces using grant agreements that contain project lists and
business plan targets for eligible provincial departments on the creation of FTEs and work opportunities
Conditions x EPWP projects must comply with the project selection criteria determined in the EPWP grant manual, the
EPWP guidelines set by Department of Public Works and Infrastructure (DPWI), the ministerial
determination for EPWP workers, the EPWP recruitment guidelines and the National Minimum Wage Act
9 of 2018 including applicable gazettes
x Provincial departments must register all projects on the DPWI’s EPWP reporting system
x Project data reports must be loaded and updated on the EPWP reporting system every month. The system
closes 15 days after the end of every quarter in order for progress to be assessed
x The grant cannot be used for departmental personnel costs, however a maximum of 5 per cent of the grant
can be used to fund contract-based capacity required to manage data capturing and on-site management costs
related to the use of labour intensive methods
x The grant can only be utilised for EPWP purposes and for the projects approved in each eligible provincial
department’s EPWP project list
x To receive the first tranche disbursement, eligible provincial departments must, by 12 April 2024, submit a:
o signed-off EPWP project list
o signed grant agreement with DPWI
x Subsequent grant disbursements are conditional upon eligible provincial departments:
o reporting on EPWP performance within the required time frames
o complying with reporting on EPWP Integrated Grant funded projects
o implementing their approved EPWP projects on the project list, as planned towards the agreed work
opportunity targets
o submitting, on a quarterly basis, non-financial reports by the timelines stipulated in the clauses of the
2024 Division of Revenue Act (DoRA)
o reporting on EPWP Integrated Grant expenditure monthly, within the required time frames
x Provincial departments must ensure that EPWP branding is included as part of the project cost in line with
the corporate identity manual
x Provincial departments must maintain participant payroll records as specified in the audit requirements in
the EPWP grant manual and the ministerial determination for EPWP and make these available to DPWI for
data quality assessment tests
x At least 2 per cent of the grant allocation should be used for training of participants
Allocation criteria x To be eligible for an EPWP grant allocation in 2024/25, a provincial department must have reported at least
26 FTEs in either the infrastructure or environment and culture sector in the 2022/23 financial year
x Provincial departments that were not eligible in 2023/24 must have reported at least 13 FTEs in either the
infrastructure or environment and culture sector by 16 October 2023
x The EPWP grant allocations are based on EPWP performance reported in the past 18 months, number of
FTEs created per million rand, and the duration of the work opportunities created
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Expanded Public Works Programme Integrated Grant for Provinces

x The base allocation for eligible provincial departments is R2 million
x Penalties are applied to provincial departments that are non-compliant in terms of submission of the quarterly
non-financial reports and monthly expenditure reports
Reasons not incorporated x This grant is intended to fund expansion in specific focus areas as well as incentivise increased EPWP
in equitable share performance
x The grant is based on performance, the potential to expand and the need for EPWP work in key focus areas
Past performance 2022/23 audited financial outcomes
x Of the total grant allocation of R433 million, per cent was transferred to provinces. R418 million
(97 per cent) of the transferred funds was spent by the end of the financial year
2022/23 service delivery performance
x Work opportunities reported and FTEs created
x Average duration of the work opportunities created is 84 days
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R312 million; 2025/26: R316 million; and 2026/27: R330 million
Payment schedule x Transfers are made in accordance with a payment Schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Determine eligibility and set grant allocations and FTE targets for eligible provincial departments
receiving officer x Publish on the EPWP website all documents relevant for provincial departments to understand and
implement the grant, such as a grant manual, EPWP recruitment guidelines, the ministerial determination
for EPWP workers, the EPWP infrastructure guidelines and the National Minimum Wage Act 9 of 2018
including applicable gazettes
x Support provincial departments, in the manner agreed to in the grant agreement, to:
o identify suitable EPWP projects, develop EPWP project lists in accordance with the EPWP project
selection criteria
o apply the EPWP project selection criteria and EPWP guidelines to project design
o report using the EPWP reporting system
x Monitor the performance and spending of provincial departments and assess progress towards their
implementation of EPWP project lists
x Disburse the grant to eligible provincial departments that comply with the DoRA requirements
x Report to National Treasury progress against FTE targets and spending against the grant allocation on a
quarterly basis
x Conduct data quality assessments on a continuous basis to support good governance and identify areas for
administrative improvement
x Manage the EPWP coordinating structures in collaboration with provincial coordinating departments to
support implementation, identify blockages and facilitate innovative solutions
x Support the sector to collect the required data, align monitoring and reporting frameworks and to report on
key outputs on the EPWP reporting system
x Conduct site visits to verify existence of projects and identify where support is needed
Responsibilities of provincial departments
x Develop an EPWP project list and sign the grant agreement with DPWI by 12 April 2024, agreeing to comply
with the conditions of the grant before receiving any grant disbursement
x Agree on the areas requiring technical support from DPWI upon signing the grant agreement
x Register and report all EPWP projects on the EPWP reporting system and update progress monthly in
accordance with the reporting requirements and timelines stipulated in the grant agreement
Process for approval of x Provincial departments must report on performance of EPWP projects for the 2023/24 financial year by
2025/26 business plans 29 April 2024 or report on 2024/25 performance by 16 October 2024 to be eligible for a grant allocation
x Eligible provincial departments must sign the grant agreement with an approved 2025/26 EPWP project list
by 11 April 2025
 190

Social Sector Expanded Public Works Programme Incentive Grant for Provinces
Transferring department x Public Works and Infrastructure (Vote 13)
Grant schedule x Schedule 5, Part A
Strategic goal x To contribute towards job creation through the expansion of the social sector Expanded Public Works
Programme (EPWP)
Grant purpose x To incentivise provincial social sector departments, identified in the EPWP social sector plan, to increase
work opportunities by focusing on the strengthening and expansion of social sector programmes that have
employment potential
Outcome statements x Improved service delivery to communities by expanding the reach and quality of social services
x Contribute towards increased levels of work opportunities
x Strengthened capacity of non-government delivery partners through increased access to funds for wages
and administration
Outputs x Number of Full-Time Equivalents (FTEs) funded through the grant
x Number of people employed and receiving income through the EPWP grant
x Average duration of person days for work opportunities created
x Number of beneficiaries provided with social services
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x List of projects
Conditions x Provincial departments must report EPWP expenditure on the monthly in-year management, monitoring
and reporting tool in accordance with section 32 of the Public Finance Management Act
x Financial and non-financial performance must be reported onto the EPWP reporting system
x Provincial departments must adhere to the audit requirements stipulated in the social sector EPWP
incentive grant manual
x The incentive grant allocation must be used to strengthen and expand work opportunity creation
programmes in the social sector
x The incentive grant allocation must be used to fund the following priority areas:
o to provide wages to unpaid volunteers at a minimum of the EPWP rate prescribed by the National
Minimum Wage Act 9 of 2018 and its amendments including applicable gazettes depending on which
is more favourable according to the prescripts of the Department of Employment and Labour
o to strengthen and expand social sector EPWP programmes as identified in the EPWP social sector plan
for creation of additional work opportunities
x A minimum of 80 per cent of the total incentive allocation must be used to pay wages
x A maximum of 5 per cent of the total incentive allocation must be used for training
x The balance of the overall incentive allocation must be used for reporting and capacity building at the
implementation level
x To receive the first grant disbursement, eligible provincial departments must:
o submit a signed business plan by 29 March 2024
o sign a grant agreement with the Department of Public Works and Infrastructure (DPWI) by 29 March
2024
x Subsequent grant disbursements are conditional upon eligible provincial departments:
o reporting grant funded projects in the EPWP reporting system, and reporting expenditure of at least
25 per cent and 50 per cent (of the transferred amount) for the second and third tranches, respectively
x Provincial departments must submit quarterly non-financial reports in the prescribed template as per the
timelines stipulated in the clauses of the 2024 Division of Revenue Act
x EPWP branding must be included as part of the project cost as per the corporate identity manual
x Relevant documents in accordance with the ministerial determination for EPWP should be retained by
public bodies
Allocation criteria x To receive an incentive allocation in 2024/25, a provincial department must have:
o reported performance in 2022/23 and the first two quarters of 2023/24 into the EPWP reporting system
by 17 October 2023
o reported performance of at least 30 FTEs in 2022/23
o used its own funding, such as equitable share, in addition to the Social Sector EPWP Incentive Grant.
Provincial departments that are not utilising their own funding will not be considered for eligibility
x Allocations are calculated in two parts as follows:
o 90 per cent of the allocation is based on provincial department’s contribution towards the total FTEs
reported over 18 months
o 10 per cent of the allocation is based on compliance to sector standards (for persons with disability,
women, youth, training days, duration and wages)
x The following penalties are applied where there was non-compliance to conditions of the grant in 2022/23:
o 1 per cent for non-compliance on submission of planning documents after deadline of 31 March 2022
o 0.5 per cent for late submission for each quarterly non-financial report
o 0.5 per cent for each tranche withheld
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Social Sector Expanded Public Works Programme Incentive Grant for Provinces
o 1 per cent for less than 100 per cent expenditure reported in the assessment period
o 1 per cent for non-achievement of FTE target in the assessment period
Reasons not incorporated x The incentive allocation is based on the performance of programmes in a prior financial years and use of
in equitable share the allocation is specifically earmarked for EPWP programme expansion
Past performance 2022/23 audited financial outcomes
x Of the total grant allocation of R424 million (100 per cent) was transferred to provincial departments of
which R412 million (97 per cent) of was reported spent by provinces
2022/23 service delivery performance
x 18 398 FTEs were created
x 24 022 work opportunities created
x Average duration of 176 person days for work opportunities created
x 219 581 beneficiaries received social services
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R306 million; 2025/26: R310 million and 2026/27: R324 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Determine the eligibility of provincial departments, set work opportunity targets, performance measures
receiving officer and calculate incentive allocations
x Revise the incentive manual that will provide provincial departments with standard information on the
rules of the incentive programme, its application, monitoring and evaluation information and audit
regulations
x Develop an incentive agreement outlining the requirements of the incentive grant and ensure that each
provincial department signs the agreement by 29 March 2024
x Coordinate with national sector departments in ensuring effective implementation of the incentive grant
x Support provincial departments to develop plans to meet work opportunity targets
x Support sector departments to collect the required data, align monitoring and reporting frameworks and to
report on key outputs on the EPWP reporting system
x Monitor the performance of provincial departments on the use of the incentive grant against the conditions
in the framework and report to National Treasury on a monthly and quarterly basis
x Evaluate the final performance of provincial departments after the end of the financial year
x Issue guidelines to provincial departments on how to report expenditure by 29 March 2024
x Analyse reported data and provide feedback to sector stakeholders
Responsibilities of provincial departments
x Compile and sign business plans on how they will achieve the incentive grant targets by 29 March 2024
x By 29 March 2024, sign the standard incentive agreement with DPWI agreeing to comply with the
conditions and obligations of the grant before receiving any incentive payment
x Report EPWP performance onto the EPWP reporting system and update progress monthly in accordance
with the reporting requirements in the incentive agreement
x Submit financial and non-financial reports on the use of the incentive grant on a monthly and quarterly
basis in the format and manner prescribed by National Treasury and DPWI
x Submit an annual evaluation report on the use of the incentive grant in the format and manner prescribed
by National Treasury and DPWI
Process for approval of x Provincial departments must have reported 2023/24 EPWP performance by 29 April 2024 to be eligible
2025/26 business plans for an allocation
x Provincial departments participate in the planning exercise from January to February each year and submit
their business plans and targets to DPWI during this process, in the format prescribed
x DPWI to distribute the incentive agreements for endorsement by provincial heads of departments by the
end of February every year
x Provincial heads of departments to sign the incentive agreement with DPWI by 2 April 2025 and agree to
comply with the conditions and obligations of the incentive grant
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SPORT, ARTS AND CULTURE GRANTS

Community Library Services Grant

Transferring department x Sport, Arts and Culture (Vote 37)
Grant schedule x Schedule 5, Part A
Strategic goal x To enable the South African society to gain access to knowledge and updated information that will improve
its socio-economic status
Grant purpose x To transform urban and rural community library infrastructure, facilities and services (primarily targeting
previously disadvantaged communities) through a recapitalised programme at provincial level in support of
local government and national initiatives
Outcome statements x Improved coordination and collaboration between national, provincial and local government on library
services
x Equitable access to library and information services delivered to all rural and urban communities
x Improved library infrastructure and services that meet the specific needs of the communities they serve
x Improved staff capacity at urban and rural libraries to respond appropriately to community knowledge and
information needs
x Improved culture of reading and literacy development
Outputs x 260 000 library materials (books, periodicals, toys etc.) purchased
x Library information and communication technology infrastructure and systems software installed and
maintained in all provinces
x New services established for the visually impaired at 13 identified community libraries in all provinces
x Number of new library structures completed
x New library structures funded for construction
x Five upgraded library structures completed
x 35 maintained library structures completed
x 2 600 existing contract library staff maintained in all provinces
x Number of new staff appointed for dual-purpose libraries
x 30 new staff appointed at public libraries to support the shifting of the function to provinces
x Capacity building programmes for public librarians
Priority of government x Priority 6: Social cohesion and safer communities
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions x The provincial business plans must be developed in accordance with identified priority areas
x Provincial departments may only request (in writing, to the transferring officer) to amend the business plan
before 31 October 2024
x Provinces may not exceed the 20 per cent threshold provided for variation orders on infrastructure projects
without the approval of the transferring officer
x To qualify for allocations in 2025/26 provinces must submit progress reports that detail a phased approach
towards the full funding of the function, either by assignment to municipalities, or preparation of provinces
to take over the function, or a combination of both. This process must be completed by the end of the 2023
medium term expenditure framework (MTEF) provided funding is available
x Grant funding must not be used to replace funding for items that provinces have previously allocated to
community libraries
x Provinces may use a maximum of 5 per cent of the total amount allocated to them for capacity building and
provincial management of the grant at the provincial department and the details of how these funds will be
used must be included in their respective business plans
x Provinces must include in their business plans, the scope of work for upgrades, including the budget to be
committed to the upgrading of existing libraries
x Provinces must include in their business plans the scope of work and budget for maintenance of existing
libraries and those being built
x Funds earmarked to support Schedule 5 function shift and to establish dual purpose service points may only
be used for that purpose. Provinces may use up to 80 per cent of their earmarked allocations in 2024/25 to
address the Schedule 5 function shift imperative. At least 20 per cent of the earmarked allocations must be
used to establish and sustain dual purpose service points in collaboration with provincial departments of basic
education. The detail of how these funds will be used by provinces must be included in their respective
business plans. The total earmarked allocations per province are as follows:
o Eastern Cape: R76 million
o Free State: R47 million
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Community Library Services Grant

o Gauteng: R136 million
o KwaZulu-Natal: R103 million
o Limpopo: R33 million
o Mpumalanga: R81 million
o Northern Cape: R76 million
o North West: R52 million
o Western Cape: R99 million
x Service level agreements (SLAs) determining reporting protocols must be signed with receiving
municipalities within three months after the start of the municipal financial year
x The SLAs must include financial commitments over the MTEF in addition to the payment schedules to
municipalities and reporting protocols which outline measurable performance targets for each municipality
x The allocations from this conditional grant funding must only be used for items that are provided for in the
conditional grant framework and in line with the approved business plan
Allocation criteria x Allocations are based on an evaluation report for 2022/23 conducted by the national Department of Sport,
Arts and Culture (DSAC) which identified community library needs and priorities for 2024
Reasons not incorporated x This funding is intended to address backlogs and disparities in the provision and maintenance of community
in equitable share library services across provinces, and enable the DSAC to provide strategic guidance and alignment with
national priorities
Past performance 2022/23 audited financial outcomes
x Allocated R1.5 billion and 100 per cent of the allocation was transferred to provinces. R1.4 billion was spent
by provinces by the end of the financial year (90.8 per cent of the total after including provincial roll-overs)
2022/23 service delivery performance
x Nine new libraries built
x Nine libraries upgraded/maintained
x 2 693 staff maintained
x 229 025 library materials procured
Projected life x The projected life will be informed by evaluation reports. Allocations may become part of the provincial
equitable share in 2025/26 if provinces have completed the function shift and completed a process that leads
to the full funding of the service
MTEF allocations x 2024/25: R1.6 billion, 2025/26: R1.6 billion and 2026/27: R1.7 billion
Payment schedule x Four instalments: 12 April 2024; 12 July 2024; 11 October 2024; and 17 January 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x Ensure that capital transfers to provinces are recorded in the national infrastructure reporting model along
receiving officer with actual and revised transfers
x Establish an intergovernmental forum with provinces that meets at least twice a year to discuss issues related
to the provision of community library services
x Participate in at least one intergovernmental forum meeting per province between provinces and
municipalities per year
x Identify challenges and risks and prepare mitigation strategies
x Monitor and evaluate implementation
x Evaluate the annual performance of the grant for the previous financial year, for submission to National
Treasury within four months after the end of the financial year
x Submit monthly financial and quarterly performance reports to the National Treasury
x Determine outputs and targets for 2024/25 with provincial departments
Responsibilities of provincial departments
x Provinces must establish intergovernmental forums with municipalities within their province that are funded
through this grant, that meet quarterly to discuss issues related to the provision of community library services
x Provincial departments must establish capacity to monitor and evaluate SLAs with municipalities
x Provinces must maintain the number of staff appointed using this conditional grant
x Submit evaluation reports to the DSAC within two months after the end of the financial year
x Submit signed monthly financial reports to DSAC within 15 days after the end of every month
x Submit quarterly performance reports to the DSAC within 30 days after the end of the quarter
x Provinces must complete the conversion of contract staff to permanent staff by end of March 2025 subject to
applicable public service regulations
x Submit an approved and signed-off infrastructure project list (Table B5) aligned to the business plan for the
2024 MTEF on the infrastructure reporting model
x Submit monthly financial and non-financial reports on infrastructure programmes in the infrastructure
reporting model within 15 days after the end of each month to the relevant provincial treasury and DSAC
x Submit monthly signed-off financial and non-financial reports on infrastructure programmes in the
infrastructure reporting model within 22 days after the end of each month to the relevant provincial treasury,
DSAC and National Treasury
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Community Library Services Grant

x Comply with the conditions of this grant framework and the relevant clauses within the stipulated timeframes
in the 2024 Division of Revenue Act
Process for approval of x Provinces must submit function shift progress report to DSAC by 29 November 2024
2025/26 business plans x Progress reports must detail at least the following:
o criteria that will be used to evaluate the capacity of municipalities to administer the function on behalf of
the province
o a policy framework for funding municipalities that administer the service with details of this funding for
a three-year time period
x Provinces to submit draft business plans to DSAC by 6 September 2024. Business plans must be aligned to
their strategies for full funding of the function
x DSAC to evaluate provincial business plans and provide feedback to provinces by 30 September 2024
x Provinces to submit final provincial business plans to DSAC by 31 January 2025
x DSAC approves business plans and submits them to National Treasury by 31 March 2025
 195

Mass Participation and Sport Development Grant

Transferring department x Sport, Arts and Culture (Vote 37)
Grant schedule x Schedule 5, Part A
Strategic goal x Increasing citizens’ access to sport and recreation activities
Grant purpose x To facilitate sport and active recreation participation and empowerment in partnership with relevant
stakeholders
Outcome statements x Increased and sustained participation in sport and active recreation
x Improved sector capacity to deliver sport and active recreation
Outputs x School sport
o learners supported to participate in the national school sport championships
o school sport leagues organised at local and district level
o schools participating in the school sport programme
o schools provided with equipment and/or attire
o people trained
o peopled employed to deliver school sport programme
o sport ambassador’s programme supported
x Community sport and active recreation
Active recreation (Siyadlala)
o number of organised sport and recreation activities in communities
o provincial indigenous games organised
o hubs provided with equipment and/or attire
o active recreation coordinators remunerated
o people trained in Siyadlala
x Club development
o local leagues supported
o people trained (active recreation and sport academies)
o club coordinators remunerated
o clubs provided with equipment and or attire
o women boxing bout support provided (where province supports professional boxing)
x Sport academies
o athletes’ development programmes supported by the sport academies
o sport academies supported (equipment and personnel)
o people trained to support sport academy programmes
x Transversal matters
o sport and active recreation projects implemented by the provincial sports confederation
o provincial programmes contributing to “I choose 2B Active” implemented
x Management
o staff appointed on a long-term contract
o administration standards met
Priority of government x Priority 6: Social cohesion and safe communities
that this grant primarily
contributes to
Details contained in the x Grant purpose
business plan x Outcome indicators
x Grant outputs
x Output indicators
x Key activities
Conditions Provincial compliance
x Provinces must ensure that:
o all structures at all levels are aligned to the 16 Department Of Sport, Arts And Culture (DSAC) priority
codes to contribute to seamless service delivery (football, netball, rugby, cricket, athletics, basketball,
volleyball, goalball, swimming, gymnastics, hockey, softball, chess, table tennis, tennis, amateur
boxing)
o 50 per cent of hubs and clubs supported must be from rural and farm areas
o list of schools, hubs and clubs must be provided with the business plan and the support required
o performance evidence in prescribed format must be timeously submitted, irrespective of the status of
the project, as per the technical indicator descriptors
o funds from this grant are not used on projects falling outside the scope of the grant unless, following a
written request, approval to such effect is granted by the transferring officer
o all sport equipment and attire, must be purchased through the transversal tender as appointed by DSAC
o the Sport Trust shall be the implementing agency for the National School Championships. Provinces
will sign an Service Level Agreement (SLA) with the Sports Trust for related transversal expenses
x The provincial allocation must be utilised as follows:
o school sport: 40 per cent
o community sport and active recreation: 39 per cent
o sport academies: 9 per cent
o transversal matters: 4 per cent
o management: 8 per cent
x Provinces, based on their provincial dynamics, may apply to the transferring officer to change the above
sub-allocations
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Mass Participation and Sport Development Grant

School sport: 40 per cent
x Provinces must ring-fence R5 million to provide transport, attire and delivery of provincial teams to the
various segments of the national school sport championships. The allocation to the host province will
consider the funds required for hosting the national championships and will include accommodation, meals
and other costs associated with staging of the championships
x The remaining school sport allocation must be allocated as follows:
o 10 per cent for training of people to deliver school sport
o 20 per cent to purchase equipment and or attire for schools below quintile 3 identified through
participation in leagues
o 39 per cent to deliver school sport leagues at local and district levels
o 14 per cent to remunerate coordinators who coordinate, support, monitor and evaluate school sport at
district and local levels
o 14 per cent to support schools participating in school sport programme
o 3 per cent for the sport ambassadors programmes supported
Community sport and active recreation: 39 per cent
x Active recreation: 19 per cent
o 35 per cent for organised sport and recreation activities in communities
o 15 per cent for provincial indigenous games competition
o 15 per cent to purchase equipment and attire
o 15 per cent for remuneration of community sport coordinators
o 5 per cent for ministerial outreach programmes
o 15 per cent for training
x Club development: 20 per cent - the portion of the grant ring-fenced for club development must be
allocated as follows:
o 65 per cent to support leagues and the clubs that are in the rural sport development programme club
development
o 15 per cent for accredited training in sport administration, team management, coaching and technical
officiating
o 15 per cent to purchase sport equipment and attire
o 5 per cent for remuneration of club development coordinators
x Sports academies: 9 per cent - the allocation must be used for the support and resourcing of district and
provincial academies in line with sport academies framework and guidelines of DSAC
x The SLA between the departments and provincial academies must be entered into to deliver the academy
programmes and annual performance plans for the departments
o 40 per cent for resourcing of district and provincial academies (equipment and remuneration of
personnel)
o 45 per cent for athlete development programmes supported as guided by sport academy framework
o 15 per cent training to support sport academy programmes
Transversal matters: 4 per cent
x Provincial sport confederation: 2 per cent - provinces may transfer funds to the provincial sport
confederation provided:
o a transfer plan has been developed and submitted together with a signed business plan approved by
DSAC
o a SLA has been entered into between the provincial department and the provincial sport confederation
stating clearly what is expected of the provincial sport confederation
o a monitoring mechanism is in place to monitor expenditure and performance by the sport confederation
as per the SLA
x Provincial programmes: 1 per cent
o These are specific provincial programmes that contribute to the “I Choose 2B Active” Campaign and
Recognition programme
x Branding: 1 per cent
o Branding for the sport and recreation events
Management: 8 per cent
x Appointing staff: 7 per cent
o Provinces are expected to utilise this portion of the allocation for the appointment of staff
o Staff must be appointed on a three-year contract to implement conditional grant programmes. The
allocation is not for support staff in programmes such as finance, planning, monitoring and evaluation
or research
x Administration: 1 per cent
o Provinces are expected to use this portion of the allocation to ensure that all their submissions are
packaged properly (including business plans project implementation plan monthly, quarterly and annual
reports) and for logistical arrangements relating to the administration of the grant
Allocation criteria x Each province is allocated a baseline of R20 million, thereafter the equitable share formula proportions are
applied to determine the remaining amount
x The Northern Cape’s allocation is increased to ensure an increase in participation due to the vastness of the
province. R2 million and R3 million has been deducted from Gauteng and KwaZulu-Natal respectively to
fund this
Reasons not incorporated x The conditional grant is assisting the sport sector in implementing the National Sport and Recreation Plan
in equitable share objectives
Past performance 2022/23 audited financial outcomes
x R604 million was allocated and R604 million (100 per cent) was transferred to provinces. R607 million
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Mass Participation and Sport Development Grant

was available for provinces to spend (including provincial roll-over of R4 million).
583 million (96 per cent) was spent by provinces
2022/23 service delivery performance
x 374 255 people actively participating in organised sport and active recreation events
x 165 254 learners participating in school sport tournaments at district level
x 4 165 schools, hubs and clubs provided with equipment and/ or attire
x 5 289 athletes supported by the sport academy
x 50 sport academies supported
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R618 million; 2025/26: R626 million; and 2026/27: R655 million
Payment schedule x Four instalments: 31 May 2024; 30 August 2024; 29 November 2024 and 31 January 2025
Responsibilities of the Responsibilities of the national department
transferring officer and x Evaluate annual reports for the 2023/24 grants for submission to the National Treasury by 31 July 2024
receiving officer x Agree on outputs and targets with provincial departments in line with grant objective for 2025/26 by
29 November 2023
x Provide the guidelines and criteria for the development and approval of business plans
x Monitor implementation and provide support
x Submit approved business plan for 2024/25 to the National Treasury by 30 April 2024
x Submit quarterly performance reports to National Treasury 45 days after the end of each quarter
x Ensure that all the conditional grant practice notes issued by National Treasury are adhered to
x Desktop monitoring: analysis of monthly and quarterly reports received by provinces
x Physical verification visits to the provinces to verify what has been reported in the monthly and quarterly
reports
x Hold quarterly review sessions with all conditional grant role players from the provinces
x May implement internal mechanisms to manage the quarterly disbursements of the grant where there is
non-compliance with the conditions of the grant. This may include withholding and reallocation of tranche
payments
Responsibilities of provincial departments
x Submit the 2024/25 annual evaluation report to DSAC by 31 May 2024
x Submit monthly reports as per the requirements contained in the 2024 Division of Revenue Act
x Monitor progress of programmes delivered through the conditional grant
x Ensure that conditional grant managers attend all national conditional grant meetings
x Ensure that capacity exists to manage the grant and that there is a grant manager responsible for the grant
framework, planning, implementation and reporting
x Ensure organisational capacity to deliver on the programmes that are implemented through the grant
Process for approval of x Provinces submit draft business plan to DSAC by 9 December 2024
2025/26 business plans x DSAC evaluates draft business plans by 17 December 2024
x Comments sent to provinces by 16 January 2025
x Provinces submit revised business plans to DSAC by 10 February 2025
x Head of department approves business plan by 2 April 2025
x DSAC submits business plans to National Treasury by 29 April 2025
 198

TRANSPORT GRANTS

Provincial Roads Maintenance Grant

Transferring department x Transport (Vote 40)
Grant schedule x Schedule 4, Part A
Strategic goal x To ensure efficient and effective investment in provincial roads to implement the Road Infrastructure
Strategic Framework for South Africa in line with the S’hamba Sonke Road programme and other related
road programmes
Grant purpose x To supplement provincial investments for road infrastructure maintenance (routine, periodic and special
maintenance)
x To ensure that all roads are classified as per the Road Infrastructure Strategic Framework for South Africa
and the technical recommendations for highways, and the road classification and access management
guidelines
x To implement and maintain road asset management systems
x To supplement provincial projects for the repair of roads and bridges damaged by unforeseen incidents
including natural disasters
x To improve road safety with a special focus on pedestrian safety in rural areas
Outcome statements x Improve the condition and lifespan of provincial roads and level of service backed by a periodic five-year
review of the road network conditions
o improved rates of employment and community participation through labour-intensive construction
methodologies and skills development through the delivery of roads infrastructure projects
Outputs x Network condition assessment and determination of priority projects list from the road asset management
systems
x The following actual delivery related measures against 2024/25 targets defined in the final road asset
management plan and annual performance plan for each province:
o number of m² of surfaced roads rehabilitated (quarterly)
o number of m² of surfaced roads resurfaced (overlay or reseal)
o number of m² of blacktop patching (including pothole repairs)
o number of kilometres of gravel roads re-gravelled
o number of kilometres of gravel roads bladed
o number of kilometres of gravel roads upgraded (funded from provincial equitable share)
x The following performance, based on national job creation indicators:
o number of jobs created
o number of full time equivalents created
o number of youths employed (age 18 – 35)
o number of women employed
o number of people living with disabilities employed
x Number of small, medium micro enterprises contracted on the provinces’ contractor development
programme
x Updated road condition data (paved and unpaved) including instrumental/automated road survey data,
traffic data, safety audit or assessment report and bridge conditions
x Number of modular steel bridges completed under Welisizwe Rural Bridges Programme
x Number of m² of surfaced roads rehabilitated and gravel roads surfaced using refurbishment funds
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x This grant uses a road asset management plan which contains the following details:
business plan o network hierarchy
o performance management framework
o gap analysis
o information and systems, and lifecycle planning
o current and future demand
o financial plan
o monitoring, reviewing and continual improvements
Conditions x This grant funds routine, periodic and special maintenance road infrastructure projects
x This grant may fund visual condition inspections, and not more than R6500/km and R2500/km may be
used for paved and gravel roads respectively
x Provinces may use a maximum of 25 per cent of the allocation for rehabilitation activities, which includes
the surfacing or block paving of gravel roads
x Any other improvements to roads and new facilities must be funded from the provincial equitable share
x The framework must be read in conjunction with the practice note issued by the national Department of
Transport (DoT) as agreed with National Treasury
x Provinces must show commitment by budgeting from the provincial equitable share to match or exceed
grant allocations
x Final road asset management plan and tabled project list for the 2024 medium term expenditure framework
(MTEF) in a table B5 format finalised by 31 January 2024
x The payment of the first instalment is dependent upon submission to the DoT and the relevant provincial
treasury of the following:
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Provincial Roads Maintenance Grant

o final road asset management plan and tabled project list for the 2024 MTEF in a table B5 format by
31 January 2024
o submission to DoT of all the monthly and quarterly performance reports that have become due for the
2023/24 financial year, in terms of the 2024 Division of Revenue Act and the requirements of this
framework, prior to date of release of payment
x The payment of the second instalment is dependent upon submission to the DoT and the relevant provincial
treasury of the following:
o first quarter monthly infrastructure reporting model expenditure reports
o the signed-off fourth quarter performance report for the 2023/24 financial year in terms of the 2023
Division of Revenue Act
o the signed-off annual grant performance evaluation report by 30 May 2024
o the signed-off first draft 2025 MTEF road asset management plan and project list in table B5 format
as required by the Division of Revenue Act and the requirements of this framework by 28 June 2024
x The payment of the third instalment is dependent upon submission to the DoT and the relevant provincial
treasury of the following:
o submission of signed-off first quarter Provincial Roads Maintenace Grant (PRMG) performance report
for the 2024/25 financial year by 31 July 2024
o monthly infrastructure reporting model expenditure reports for quarter two
o submission of the road condition and traffic data as per requirements of the PRMG practice note by
30 September 2024
o submission of the signed-off infrastructure programme management plan for the 2025 MTEF including
the 2025 MTEF project list by 30 August 2024
o submission of signed-off road asset management systems data submission in the correct THM18 format
by 30 September 2024
o the submission of signed-off first quarter report for Welisizwe Rural Bridges Programme by
31 July 2024
x The payment of the fourth instalment is dependent upon submission to the DoT and the relevant provincial
treasury of the following:
o Signed-off infrastructure programme implementation plan (IPIP) for the 2025 MTEF including 2025
project list by 30 November 2024
o the submission of the signed-off second quarter performance report for the 2024/25 financial year by
31 October 2024
o the submission of signed-off second quarter report for Welisizwe Rural Bridges Programme by
31 October 2024
o signed-off monthly infrastructure reporting model expenditure reports for quarter three
x Provinces must submit to the DoT, updated road condition data, (for paved and unpaved) including
instrumental/automated road survey data, traffic data, safety audit report and bridge conditions by
30 September 2024
x Provinces must ensure that the Table B5 project list is compliant to the PRMG conditional grant framework
and all projects are registered on the infrastructure reporting model
x The PRMG allocation can be allocated to the following projects as identified and prioritised through the
provincial road asset management systems:
o routine maintenance (operating expenditure): includes day-to-day routine activities such as cleaning
drains and culverts, vegetation control, line marking, guard rail repair, road sign repair, crack sealing,
patching, edge repair, spot re-graveling, and blading
o periodic maintenance (operating expenditure): includes periodically scheduled activities such as fog
sprays/diluted emulsions/rejuvenators, surface seals and functional asphalt overlays < 50 mm in
thickness. For gravel roads it includes re-gravelling up to 100 mm thick
o special maintenance (operating expenditure): includes the repair of selected pavement areas up to
maximum of 25 per cent of project length followed by application of surface seal or functional asphalt
overlay < 50 mm. Also includes reinstatement of slope stability, repairs to existing structures and the
repair of damage caused by floods or accidents
o rehabilitation (capital expenditure): includes increasing the structural capacity of an existing pavement
through the recycling of existing layers and/or addition of new granular layers or structural asphalt
overlays > 80mm thick and upgrading or block paving of gravel roads with more than 300 vehicles per
day. These rehabilitation activities are however limited to a maximum of 25 per cent of the PRMG
allocation
x The PRMG maintenance component allocation cannot be allocated to the following projects:
o any costs associated with feasibility studies, tendering and programme management support
o the hire, purchasing, repairs, maintenance and operational costs of construction plant and equipment
o improvements (capital expenditure): this comprises works that aim to improve the quality of service
on roads with an unacceptable quality of service. These include measures of improving quality of
service on existing roads such as increases in the width in selected areas (i.e. addition of
climbing/passing lanes), increases in the width over the total length of the project i.e. addition of paved
shoulder and localized geometric and intersection improvements. These activities could in some
instances include complete rehabilitation of the existing pavement structure
o the upgrading of gravel roads to surface roads, the construction of new roads and new interchanges do
not qualify for funding under this grant
o new facilities (capital expenditure): this comprises work that aims to improve network capacity and
includes the upgrading of earth (dirt) road to an engineered gravel road, the upgrading of a gravel road
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Provincial Roads Maintenance Grant

to a surfaced road and upgrading of single carriageway road to four-lane or dual carriageway road. The
construction of new gravel or surfaced road where previously no road existed (brown/green fields
construction). The construction of new bridge to replace existing bridge or new interchange to replace
intersection
x The following allocations are specifically and exclusively allocated for the construction of gravel roads
upgraded to surface, roads refurbished and Welisizwe Rural Bridges Programme (allocated through Budget
Facility for Infrastructure):
Refurbishment Welisizwe Rural Bridges
o Eastern Cape R349 million R223 million
o Free State R369 million R181 million
o Gauteng R550 million
o KwaZulu-Natal R561 million R223 million
o Limpopo R438 million R223 million
o Mpumalanga R415 million R223 million
o Northern Cape R345 million
o North West R370 million R181 million
o Western Cape R591 million
x The PRMG refurbishment component allocation may only be allocated to:
o upgrading of earth (dirt) road to an engineered gravel road, the upgrading of a gravel road to a surfaced
road
o refurbishment of provincial strategic road network
x All projects under the refurbishment component must be included in business plans, and with approval
from the DoT
x Business plans for the Welisizwe Rural Bridges Programme allocation must be submitted to the DoT and
Department of Public Works and Infrastructure (DPWI) prior to the transfer of allocations
x Welisizwe Rural Bridges Programme funds may only be utilised for projects as listed in the approved
DPWI-provincial departments of transport memorandum of understanding and business plans
x Monthly performance reports on the Welisizwe Rural Bridges Programme allocations must be submitted
to the DoT and DPWI
x Detailed monthly progress must be reported on the infrastructure reporting model
Allocation criteria x Allocations are based on the PRMG formula, which takes into account the extent of the provincial road
network (gravel/paved), the traffic volumes, the visual condition indices on the network and geo-climatic
and topographic factors
x A separate component for the Welisizwe Rural Bridges Programme exits outside of the PRMG allocation
and allocations are based on projects submitted to and approved by DPWI and DoT
x Unallocated amounts in 2025/26 and 2026/27 will be allocated as an incentive based on the level of service
efficiency achieved in road project investments undertaken
Reasons not incorporated x This grant is intended to ensure that provinces give priority to road infrastructure and promote efficiency
in equitable share in road investment
Past performance 2022/23 audited financial outcomes
x Of the R12.7 billion allocated, R13.3 billion (104.7 per cent) was spent by provinces by the end of the
financial year
2022/23 service delivery performance
x Provinces developed and updated the road asset management plan
x 7 169 km of surfaced roads visually assessed as per the applicable technical methods for highway manual
x 10 344 km of gravel roads visually assessed as per the applicable technical methods for highway manual
x 181 km surfaced roads rehabilitated
x 5 007 212 m² (1 431 effective km) of surfaced roads resurfaced (overlay or reseal)
x 1 820 389 m² of roads were patched (effectively 520 km of blacktop patching, including pothole repairs)
x 5 265 km of gravel roads re-gravelled
x 338 334 km of gravel roads bladed
x 142 574 jobs created (work opportunities)
x 49 300 full-time equivalents created
x 44 498 youths employed (18-35)
x 98 019 women employed
x 684 people living with disabilities employed
Projected life x The grant is ongoing, but will be subject to periodic review
MTEF allocations x 2024/25: R16.7 billion; 2025/26: R17.9 billion; and 2026/27: R17.3 billion
Payment schedule x Payment will be made in accordance with a payment schedule agreed to with provinces and approved by
National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Ensure that the Table B5 project list is reviewed, verified, and validated to comply with the PRMG
receiving officer conditional grant framework and that all projects are registered in required reporting systems and kept up
to date by the provinces. This includes on-going feedback and engagements with provinces to ensure
compliance
x Submit quarterly performance reports to National Treasury 45 days after the end of each quarter
x Submit annual National Road Assessment Management Plan to National Treasury by 28 March 2025
x Submit a grant evaluation report to National Treasury four months after the end of the financial year
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Provincial Roads Maintenance Grant

x Review the performance-based allocation mechanism for use in determining future allocations
x Confirm the correctness of data submitted by provinces by assessing a representative sample
x Ensure that road asset management plan project list and infrastructure reporting model are updated and
aligned
x Upload submitted road condition data into a central repository
x Monitor project implementation through on-going engagements, quarterly through bilateral and site
inspections
x Implement internal mechanisms to monitor adherence to grant conditions and manage the disbursements
of the grant where there is non-compliance. Measures to address non-compliance include withholding
transfers, as provided for in the 2024 Division of Revenue Act. If matters are still unresolved, this may
result in the stopping and reallocation of tranche payments of the 2024 Division of Revenue Act
x Put in place national transversal appointments and internal mechanisms to assist the identified provinces
to implement the projects submitted by the provinces through the use of the national transversal
appointments
Responsibilities of provincial departments
x Provincial departments must submit monthly infrastructure reports that comply with the infrastructure
reporting model to DoT and the relevant provincial treasury 22 days after the end of each month
x Provinces must align the road asset management plan, project list and ensure the Table B5 project list is
registered on the infrastructure reporting model, the ERS, eQPR systems and the roads authority report
annual performance plan and that these systems are kept up to date
x Identification and preparation of project profile reports in partnership with the DoT
x Identification and submission of projects to be implemented by the DoT
x Reports from provinces shall also have information on job creation and contractor development programme
x Submit completed and signed-off quarterly performance report templates 30 days after the end of each
quarter, together with a separate and signed-off report on safety projects as per the requirements of the
performance incentive allocation
x Submit completed and signed-off annual grant performance evaluation reports two months after the end of
each financial year, together with a separate chapter/report on safety projects as per the requirements of
the performance incentive allocation
x Provincial departments must implement their projects in line with the S’hamba Sonke and the Expanded
Public Works Programme guidelines
x Ensure that approved grant funded projects are published as part of the Estimates of Provincial Revenue
and Expenditure through the provincial legislative processes
x Ensure projects are selected using road asset management system as the primary source of information
x Design and implement projects in compliance with the S’hamba Sonke principles and Expanded Public
Works Programme guidelines
x Submit updated road condition data (for paved and unpaved roads) including instrumental/automated road
survey data, traffic data, safety audit report and bridge condition data by 30 September 2024
Process for approval of x Provinces must submit a draft 2025/26 road asset management plan with a minimum of five years of
2025/26 business plans planned projects selected using road asset management system as the primary source, by 28 June 2024
x Provinces must submit the infrastructure programme management plan including 2025 MTEF project list
by 30 August 2024
x Road asset management plans, including 2025 MTEF prioritised project lists (the infrastructure programme
management plan) must be reviewed by DoT and feedback provided by 30 September 2024. Provinces
must submit the infrastructure programme management plan including 2025/26 delivery project list by
30 November 2024 and must be reviewed by DoT and feedback provided by 30 December 2024
x Provinces to submit final 2025/26 road asset management plan and Table B5 project list to DoT, the
relevant provincial treasury and National Treasury by 31 January 2025 indicating all the required planned
targets
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Public Transport Operations Grant

Transferring department x Transport (Vote 40)
Grant schedule x Schedule 4, Part A
Strategic goal x Subsidised road based public transport services
Grant purpose x To provide supplementary funding towards public transport services provided by provincial departments
of transport
Outcome statements x The provision of public transport services in terms of contracts which are kilometre based and affordable
to the users of the services
x Improved efficiencies in public transport spending
Outputs x Number of vehicles subsidised
x Number of vehicles subsidised (cumulative annual number)
x Number of trips operated
x Number of passengers
x Number of kilometres
x Number of employees
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily x Priority 5: Spatial integration, human settlements and local government
contributes to
Details contained in the x Not applicable
business plan
Conditions x This conditional grant provides supplementary funding to subsidise service contracts entered into
between the provincial departments of transport and public transport operators for the provision of
affordable subsidised transport services
x If the contracting function is devolved to any municipality before the 2024/25 adjustment budget, the
appropriate portion of the grant will also be devolved to the municipality. The implementation of the
devolution should be managed in terms of section 16 of the 2024 Division of Revenue Act
x Where contracts are not devolved, provinces must continue performing the contracting function until this
function is assigned to a municipality in terms of the provisions of the National Land Transport Act (Act
5 of 2009). The municipality and province will have to make transitional arrangements to ensure
payments to operators to meet contractual commitments. A service level agreement between the province
and the municipality must be signed and funds must flow in line with the 2024 Division of Revenue Act
requirements. Provinces must take all reasonable measures to assist the transition within a framework to
be prescribed by the national Department of Transport (DoT) and National Treasury
x In cases where a contract, or part thereof, is transferred in terms of any applicable legislation or legal
provision as part of the integrated public transport network of the municipality, the funds allocated to
such a contract or part thereof must be ring-fenced and transferred to the municipality taking over the
contract from the province
x For the purpose of planning provinces must establish public transport integration committees. The
provinces must share relevant information with municipalities relating to this grant, where services link
to integrated public transport networks
x All new contracts, including designs and operators’ business plans detailing subsidised services, must be
assessed by the public transport integration committees, to ensure that they are in line with relevant
legislation and in compliance with the public transport strategy and recommended for approval. Where
an intermodal planning committee is established at municipal level, in terms of the National Land
Transport Act 5 of 2009 the functions of the two committees must be consolidated to ensure integration
of planning, services and modes
x Provinces must ensure that public transport integration committees are functional and that no new
contracts are paid from the grant if they are not considered by the public transport integration committees
Allocation criteria x Allocations are based on 2009 Division of Revenue Act allocation baseline, weighted for the average
shares of historical contributions that supplement the grant. Provinces/contracting authorities should
determine individual operator’s budgets and ensure that the operation stays within the allocation or
provide supplementary funds from their provincial budget
Reasons not incorporated x Subsidies are earmarked for the provision of public transport services
in equitable share
Past performance 2022/23 audited financial outcome
x Allocated and transferred R7.1 billion to provinces of which R6.5 billion was spent by the end of the
national financial year
2022/23 service delivery performance
x Number of vehicles subsidised: 6 383
x Number of kilometres subsidised: 212 363 562
x Subsidy per passenger: R26.27
x Subsidy per kilometre operated: R30.79
x Passengers per vehicle: 3 248
x Passengers per trip operated: 46.7
x Employees per vehicle: 2.0
Projected life x As provided for in the National Land Transport Act 5 of 2009
MTEF allocations x 2024/25: R7.7 billion; 2025/26: R8.1 billion; and 2026/27: R8.5 billion
Payment schedule x Monthly instalments according to a payment schedule approved by National Treasury
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Public Transport Operations Grant

Responsibilities of the Responsibilities of the national department
transferring officer and x Disburse allocations to provinces
receiving officer x Collect and evaluate operational and financial data from provinces and consolidate for submission to
National Treasury
x Maintain a national database with key performance indicators of public transport services as per data
received from provinces
x Submit quarterly and annual reports to National Treasury in line with the 2024 Division of Revenue Act
requirements and time frames
x Advise provinces/contracting authorities regarding the design of contracted services
x Implement internal mechanisms to monitor adherence to grant conditions and manage the disbursements
of the grant where there is non-compliance. Measures to address non-compliance include withholding
transfers, as provided for in the 2024 Division of Revenue Act. If matters are still unresolved, this may
result in the stopping and reallocation of tranche payments in terms of the 2024 Division of Revenue Act
Responsibilities of provincial departments
x Any contractual agreement entered into in relation to this grant will be the responsibility of the contracting
authority
x Provincial departments remain responsible for funding any shortfall experienced on this grant from their
provincial equitable share
x Ensure that contracted operators’ certified claims are paid within 30 days from the date of receipt
x Provinces must monitor and verify the correctness of the operators’ claims in terms of the kilometres of
service provided and provide a monthly summary report to the transferring officer
x Certify and submit monthly performance reports to DoT within 25 days after the end of the month, and
quarterly performance reports within 30 days after the end of each quarter using the reporting format
developed by DoT
x The Public Transport Operations Grant reports must be signed by the Accounting Officer or delegated
official in terms of the Public Finance Management Act
x Provinces must inform the transferring officer of any disputes or challenges that may lead to service
disruptions
x Provinces must ensure that public transport integration committees are established and new public
transport contracts are to be considered by the public transport integration committees for approval
Process for approval of x Not applicable
2025/26 business plans
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Annexure W3: Frameworks for Conditional Grants to

Municipalities

Detailed frameworks on Schedule 4, Part B; Schedule 5, Part B;

Schedule 6, Part B; and Schedule 7, Part B grants to municipalities

Introduction
This annexure provides a brief description for each grant in Schedule 4, Part B; Schedule 5, Part B;
Schedule 6, Part B; and Schedule 7, Part B of the 2024 Division of Revenue Bill. The following are
key areas considered for each grant:
x Strategic goal and purpose of the grant
x Outcome statements and outputs of the grant
x Priority(ties) of government that the grant primarily contributes to
x Conditions of the grant (additional to what is required in the Bill)
x Criteria for allocation between municipalities
x Rationale for funding through a conditional grant
x Past performance
x The projected life of the grant
x 2024 MTEF allocations
x The payment schedule
x Responsibilities of transferring national department and receiving municipalities
x Process for approval of business plans for 2025/26

The attached frameworks are not part of the Division of Revenue Bill but are published in order to
provide more information on each grant to parliament, legislatures, municipal councils, officials in all
three spheres of government and the public. Once the Division of Revenue Bill, 2024 is enacted, these
frameworks will be gazetted in terms of the Act.
The financial statements and annual reports for 2024/25 will report against the Division of Revenue
Act, Division of Revenue Amendment Act and their schedules, and the grant frameworks as gazetted
in terms of the Act. Such reports must cover both financial and non-financial performance, focusing
on the outputs achieved.
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COOPERATIVE GOVERNANCE GRANTS

Integrated Urban Development Grant

Transferring department x Cooperative Governance (Vote 3)
Grant schedule x Schedule 5, Part B
Strategic goal x To support spatially aligned public infrastructure investment that will lead to functional and efficient urban
spaces and ultimately unlock growth
Grant purpose x To provide funding for public investment in infrastructure for the poor and to promote increased access to
municipal own sources of capital finance in order to increase funding for public investment in economic
infrastructure
x To ensure that public investments are spatially aligned and to promote the sound management of the assets
delivered
Outcome statements x Improved access to municipal infrastructure
x Improved quality of municipal services through infrastructure that is in better condition
x Improved spatial integration
Outputs x Number of new water connections meeting minimum standards
x Number of new sewer connections meeting minimum standards
x Number of dwellings provided with connections to the main electricity supply by the municipality
x Percentage of known informal settlements receiving integrated waste handling services during the financial
year
x Additional square meters of parks provided during the financial year
x Additional square meters of outdoor sports facilities provided during the financial year
x Additional square meters of public open space provided during the financial year
x Number of additional community halls provided during the financial year
x Number of additional libraries provided during the financial year
x Percentage of unsurfaced roads graded within the financial year
x Percentage of surfaced municipal road lanes which has been resurfaced and resealed
x Length of non-motorised transport paths built over the financial year
x Number of work opportunities and Full-Time Equivalents (FTEs) created using the Expanded Public Works
Programme (EPWP) guidelines for the above outputs
x Number of specialised vehicles for waste management (as defined in annexures A and B of the norms and
standards for specialised waste vehicles) purchased to service the poor
x Number of urgent repairs and refurbishment undertaken on municipal infrastructure
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses a three-year capital programme that is aligned with a 10-year Capital Expenditure Framework
business plan (CEF)
x The three-year capital programme must demonstrate alignment with the municipal Integrated Development
Plan (IDP), sector masterplans, District One Plans developed in terms of the District Development Model
(DDM), and the Integrated Urban Development Framework (IUDF) outputs and outcomes
x The three-year capital programme must provide the following detail for each sub-programme that is partially
or fully funded by the Integrated Urban Development Grant (IUDG):
o classification of sub-programme as informal settlement upgrading, other new infrastructure or renewal
o anticipated outputs
o indication of the proportion of outputs that will be delivered in priority areas as identified in the Spatial
Development Framework
o indication of the proportion of outputs that will benefit low-income households, high income households
or non-residential customers
x The three-year capital programme must demonstrate appropriate co-funding for the portion of the programme
that does not benefit low-income households
x The three-year capital programme must be developed in accordance with the planning, administration and
implementation phases of project management
x This grant uses the Municipal Infrastructure Grant-Management Information System (MIG-MIS) registration
requirements for ongoing projects that were previously funded from the Municipal Infrastructure Grant
(MIG)
Conditions x IUDG funds may only be spent on:
o basic residential infrastructure for the poor for water, sanitation, roads, waste management, street
lighting, community facilities as well as associated municipal bulk and connector infrastructure
o new infrastructure, upgrading existing infrastructure or renewing existing infrastructure
o maintenance of roads infrastructure mainly serving the poor
o specialised waste management vehicles servicing the poor
o undertaking specified planning and programme management activities
x Municipalities with non-compliance pre-directives or directives from relevant sector departments may use
up to 10 per cent of their IUDG allocation for urgent repairs and refurbishment, provided that data is based
on the respective sector master plans and/or asset management plans. This is subject to prior approval from
DCoG
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Integrated Urban Development Grant

x IUDG receiving municipalities must submit their infrastructure asset management plans, accompanied by an
excel copy of the municipality’s audited asset register to the Department of Cooperative Governance (DCoG)
by 30 April 2024
x MIG project commitments not completed with the transition from the MIG programme to the IUDG
programme take priority in terms of funding allocation and accounted for both through the MIG-MIS and
the IUDG reporting structures, until the projects are fully completed
x Before newly participating municipalities can receive their first tranche, their three-year capital programme
and 10-year CEF must have been approved through processes led by DCoG
x An IUDG receiving municipality must use the Public Infrastructure Unit Cost Guidelines, 2021 edition, for
the costing of IUDG funded projects
x A maximum of 5 per cent of a municipality’s IUDG base allocation may be used for programme management
costs related to grant funded projects, only if a business plan for their Programme Management Unit (PMU)
is submitted for assessment and recommendation by the provincial department responsible for local
government; and approved by the transferring officer before the start of the municipal financial year. If these
funds (5 per cent) are not planned or spent for this purpose, they must revert back to capital projects in the
IUDG
x The 2024/25 financial year PMU business plans must be submitted to DCoG for approval, by not later than
30 April 2024
x The performance-based component of the IUDG can only be used for new, upgrading and rehabilitation of
basic services infrastructure
x The planning component is only provided to new entrants to the IUDG programme and the allocation must
be used to develop, review, strengthen and ensure alignment between the CEFs, three-year capital
programme, IUDF, asset management plans and district one plans
x An IUDG receiving municipality must spend at least 60 per cent of its transferred amount, before the next
transfer
x An IUDG receiving municipality must spend at least 45 per cent of its allocation by December 2024
x IUDG funds can be used for road maintenance only if projects are planned and prioritised using asset
management plans
x Municipalities that have allocations gazetted for specific sport infrastructure projects funded from the ring-
fenced sport funds may only spend these allocations on the projects identified by the Department of Sports,
Arts and Culture (DSAC)
x Municipalities that are already part of the IUDG but do not continue to meet all of the qualification criteria
for the grant must adopt and implement a Performance Improvement Plan (PIP) and meet the qualification
criteria within two years of the implantation of the PIP, if they are to remain part of this grant. DCoG will
continue to monitor the PIPs for Polokwane Local Municipality and Sol Plaatje Local Municipality
x Municipalities implementing a PIP must submit quarterly reports on its progress to DCoG
x Municipalities using IUDG funding to purchase specialised vehicles for waste management must prepare a
technical assessment report (TAR) which must comply with the norms and standards for specialised waste
management vehicles. The TAR must demonstrate that IUDG funds will only be used for the expansion of
waste management services to poor households not previously served. The purchase will only be done
through the National Treasury’s RT57 transversal contract and the TAR must include a recommendation
from the provincial Department of Forestry, Fisheries and the Environment (DFFE) and a final approval
from the national DFFE before it is considered. Vehicles may not be purchased with IUDG funds for other
purposes
x IUDG receiving municipalities must comply with sector norms, standards and legislation, in implementing
the three-year capital programme
Allocation criteria x Allocations are focused on municipalities whose circumstances align with the IUDG’s criteria, these include:
higher urban population densities and high economic activity
x The IUDG includes a base component that is derived from the MIG formula explained in part five of
Annexure W1 of the 2024 Division of Revenue Bill; a performance-based component and a 3 per cent
planning component
x A portion of the total IUDG allocation is allocated as a performance incentive. The performance-based
component is also weighted according to the allocations in the MIG formula. This allocation is then adjusted
based on performance against the following weighted indicators:
o non-grant capital as a percentage of total capital expenditure (40 per cent)
o repairs and maintenance expenditure (30 per cent)
o asset management plan (30 per cent)
o land use applications in priority areas (0 per cent - this factor is dormant in 2024/25)
o building plan applications in priority areas (0 per cent - this factor is dormant in 2024/25)
x An equivalent of 3 per cent of the MIG formula allocation for newly participating municipalities is allocated
to undertake specified planning activities, provided that these conform to the list of eligible activities
identified by the transferring officer, including:
o a detailed three-year capital programme and a 10-year CEF
o property market empirical and diagnostic studies
o integrated infrastructure and spatial planning for identified integration zones
o investment pipeline development
o municipal systems and/or measures to improve ease of doing business such as construction permits and
land use applications
o development or review of infrastructure asset management plans
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Integrated Urban Development Grant

o identified priority areas for spatial transformation in line with the Spatial Development Framework and
CEF
o development of infrastructure financing strategies and instruments including finance strategy for green
and climate resilient infrastructure
o implementation of an agreed performance improvement plan
o private sector engagement strategy and programme indicating how the municipality will partner with
different stakeholders on the delivery of the CEF
o development of climate change mitigation and adaptation plan or strategy
Reasons not incorporated x This is a specific purpose grant with conditions, objectives and distribution criteria different from that of the
in equitable share equitable share
Past performance 2022/23 audited financial outcomes
x The IUDG allocation for 2022/23 was R1.1 billion and 100 per cent of the allocated funds were spent in
2022/23
2022/23 service delivery performance
x Number of poor households impacted through the construction of new infrastructure and upgrading and
renewal of existing infrastructure for:
o 9 731 households provided with basic water and sanitation services
o 319 households provided with electricity
x Community infrastructure constructed (new infrastructure and upgrading and renewal of existing
infrastructure):
o two landfill solid waste disposal sites developed and one transfer station
o one swimming pool constructed
o one sport and recreation facilities developed
o 16.53 kilometres of municipal roads developed
o 19.75 kilometre of municipal roads upgraded and rehabilitated
o 67 streetlights and 10 high-mast lights installed
o four community halls developed
x 1 194 FTEs created using the EPWP guidelines for the above outputs
Projected life x The programme will continue up to 2026/27, subject to review
MTEF allocations x 2024/25: R1.1 billion; 2025/26: R1.2 billion and 2026/27: R1.3 billion
Payment schedule x The grant will be paid in three instalments: July 2024, December 2024 and March 2025, in line with the
payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national departments
transferring officer and x DCoG administers the IUDG and co-ordinates its activities with all stakeholders, through appropriate
receiving officer structures. DCoG must:
o monitor expenditure and non-financial performance in collaboration with provincial departments of
cooperative governance
o coordinate overall programme implementation
x The Municipal Infrastructure Support Agent must support municipalities that have been identified
collaboratively by DCoG and its provincial counterparts as needing assistance
x DFFE must make the final recommendation on the TAR for the purchasing of specialised waste management
vehicles
x In addition to the sector-specific support and advice, the Department of Water and Sanitation, DFFE,
Department of Transport, Department of Mineral Resources and Energy and DSAC will be expected to:
o provide sector policies and plans to municipalities as informants to the preparation of CEFs
o participate in processes to approve the 10-year CEF and three-year capital programme
o fulfil a sectoral monitoring and guidance role on relevant sectoral outputs. National sector departments
will be invited to participate in IUDG in-year monitoring meetings in order to facilitate this role
Responsibilities of the provincial departments
x Provincial departments responsible for local government must:
o coordinate technical support to municipalities
o provide assistance to municipalities in managing municipal infrastructure projects
o participate in processes to approve the 10-year CEF and three-year capital programme
o participate in in-year monitoring meetings
o verify outputs and outcomes reported by municipalities on a sample of projects annually
x Provincial treasuries must:
o participate in processes to approve the 10-year CEF and three-year capital programme
o participate in in-year monitoring meetings
x Provincial departments of environment, forestry and fisheries are responsible for providing
recommendations on the TAR for the purchasing of specialised waste management vehicles to the national
Department of Environment, Forestry and Fisheries
Responsibilities of the municipalities
x Municipalities must ensure appropriate programme and project planning and implementation readiness prior
to the year of implementation and this must be informed by the IDP, three-year capital programme and the
10-year CEF
x Municipalities must monitor projects during the year and use this monitoring to inform reporting to DCoG
x Municipalities must report monthly, quarterly and at the end of the financial year in the prescribed format(s)
and timelines
x Monthly, quarterly and annual reports must be signed-off by the Accounting Officer or the delegated official
and submitted directly to DCoG
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Integrated Urban Development Grant

Process for approval of x Eligibility for the IUDG and minimum conditions for qualification are outlined in Annexure W1 to the 2024
2025/26 business plans Division of Revenue Bill
x If a Category B municipality wishes to apply for the IUDG for 2025/26 and is not already classified as an
intermediate city municipality, it must submit an application to be classified as an intermediate city
municipality by 2 May 2024. The municipality will receive notification of the outcome of its application by
28 June 2024
x Category B municipalities that have been classified as intermediate city municipalities and wish to be
considered for qualification for the IUDG must submit an application form indicating compliance with
minimum conditions by 31 July 2024
x IUDG receiving municipalities must submit data for the calculation of the performance-based component
(incentives) for approval by DCoG by not later than 30 August 2024, to inform the subsequent year’s
allocations
x Municipalities that will be receiving the IUDG for the first time in 2025/26 must submit a first draft of the
three-year capital programme and 10-year CEF to the transferring officer by 29 March 2024 and the final
versions of the three-year capital programme and 10-year CEF must be adopted by respective councils by 31
May 2024
x The adopted three-year capital programme and 10-year CEF must be submitted to DCoG with council
resolution no later than 10 days after adoption by council
x Municipalities that are already on the IUDG do not need to submit CEFs to DCoG annually unless they
embarked on a process to review or amend their CEF and three-year capital programme in the prior year or
advised by DCoG upon conducting a gap analysis on the existing CEF
x The 2025/26 financial year PMU business plans must be submitted to DCoG for approval, by not later than
30 April 2025
 209

Municipal Disaster Recovery Grant

Transferring department x Cooperative Governance (Vote 3)
Grant schedule x Schedule 5, Part B
Strategic goal x To restore functionality of municipal infrastructure following a disaster
Grant purpose x To rehabilitate and reconstruct municipal infrastructure damaged by a disaster
Outcome statements x Municipal infrastructure damaged by a disaster rehabilitated and reconstructed
Outputs x Municipal infrastructure damaged by a disaster reconstructed and rehabilitated
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses the template/framework developed by the National Disaster Management Centre (NDMC)
business plan which must include a project implementation plan, highlighting:
o copy of the applicable contingency plan and emergency procedures in use by the municipality (in terms
of section 49(1)(d) of the Disaster Management Act) linked to Sections 56 and 57 of the same Act
o details of insurance and insured infrastructure, where applicable including factors outlined in Sections 56
and 57 of the same Act as well as proof from the insurance company on the matter
o an asset register that accurately reflects the projects for which funding has been applied
o list of projects to be implemented
o time-frames within which the projects will be implemented
o technical report (high level that explains viability and practicality)
o costs of reconstruction and rehabilitation projects, including personnel related costs
o disaster risk reduction measures for the proposed reoccurrence of disaster related damage in the future
o number of households to benefit from the projects and estimated jobs to be created
Conditions x A business plan and project implementation plan signed by the Accounting Officer aligned to the post disaster
verification assessment report must be submitted to the NDMC
x Disaster reconstruction and rehabilitation funds must only be utilised for approved projects as listed in the
post disaster verification assessment reports and approved business plans
x The grant may not be utilised for insured infrastructure. In case of inadequate insurance, reasons for
inadequate insurance to be provided as well as proof from the insurer on the amount paid/ to be paid
x Funds may only be utilised for approved projects within affected municipalities, for the reconstruction and
rehabilitation of infrastructure damaged by disaster incidents
x Monthly and quarterly financial and non-financial performance reports on disaster allocations must be
submitted to the NDMC through the relevant Provincial Disaster Management Centre (PDMC)
x Annual performance evaluation report on financial and non-financial performance to be submitted to the
NDMC through the relevant PDMC
x Municipalities must liaise and align the disaster recovery projects with the Municipal Infrastructure Grant
projects to ensure proper monitoring and reporting on the progress for implementation of the projects
x To receive the first tranche, municipalities must have submitted a business plan identifying projects to be
implemented through approved allocation confirming project planning and implementation readiness
including cash flow projections and must confirm the appointment of a service provider
x Municipalities must spend at least 60 per cent of their previous transfers and comply with all grant conditions
before subsequent tranches can be transferred
Allocation criteria x The grant is allocated based on approved post-disaster reconstruction and rehabilitation assessment reports
Reason not incorporated x This grant caters for recovery after unforeseen disasters
in equitable share
Past performance 2022/23 audited financial outcomes
x R3.3 billion was allocated and transferred to 16 municipalities, and R8.6 million was spent
2022/23 service delivery performance
x Expenditure was incurred to reconstruct and rehabilitate municipal infrastructure damaged by the floods in
the Eastern Cape, KwaZulu-Natal and Western Cape
Projected life x This grant will continue until 2025/26, subject to review
MTEF allocations x 2024/25: R741 million and 2025/26: R709 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of National Disaster Management Centre
transferring officer and x Advise municipalities about the existence of the grant and its conditions
receiving officer x Provide municipalities with a final post-disaster verification assessment report that includes a project list and
projected costs for all infrastructure to be reconstructed or rehabilitated. This report must be provided through
the relevant PDMC
x Monitor the implementation of projects together with the affected municipalities and provinces
x Make payments to municipalities in accordance with the approved payment schedule
x Transfer funds only when evidence on project performance and expenditure reports are submitted
Responsibilities of Municipal Infrastructure Support Agency
x Where necessary, support the NDMC and PDMCs in conducting detailed assessments and verification of the
damage to municipal infrastructure
x In collaboration with the relevant sector departments, assist the identified municipalities on appropriate
infrastructure delivery models for the implementation of disaster projects
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Municipal Disaster Recovery Grant

x Advise on the pre-engineering processes to be followed in the reconstruction of damaged infrastructure
(Environmental Impact Assessments and Water Use License Applications)
x Support the municipalities with improvements to municipal processes for planning, project prioritisation and
selection. This includes detailed planning, scoping, designing, scheduling, costing and procurement
implementation
x Provide technical advice and expertise to identified municipalities on the use of alternative technologies
Responsibilities of Provincial Disaster Management Centres
x Advise municipalities about the existence of the grant and its conditions
x Assist municipalities with the rapid assessment reports to be submitted to the NDMC
x Provide support to municipalities with regard to the final post-disaster verification report
x Ensure that the final post-disaster verification report is signed-off by both the Accounting Officer in the
municipality and the provincial department
x Provide a copy of the final post-disaster verification report to municipalities
x Assist municipalities with business plans incorporating the implementation plan and disaster risk reduction
measures for the proposed projects to prevent reoccurrence of disaster related damages in future
x Monitor the performance of municipalities and recommend relevant measures required for under-performance
to NDMC
x Conduct on-site visits to monitor and report on the implementation of projects and provide reports of progress
to the NDMC
x Provide financial and non-financial reports to the NDMC within 15 days after the end of each month.
Photographs depicting the projects progress should be included as an annexure
x Provide expenditure and project performance reports including evidence to the NDMC within 35 days after
the end of the quarter in which funds are spent
Responsibilities of the District Management Centres
x Provide implementation support
x Monitor the implementation of disaster projects
x Participate in the project steering committee meetings of the implementing municipality
x Undertake on-site visits
Responsibilities of municipalities
x Undertake disaster assessments, prepare assessment report, funding request and submit to the PDMC
x Develop and submit business plans incorporating implementation plans and disaster risk reduction measures
for the proposed projects to prevent reoccurrence of disaster related damages in future
x Activate municipal project task teams for implementation of approved disaster projects
x Conduct on-site visits to monitor and evaluate the performance of projects and provide reports which include
evidence to the NDMC through the relevant PDMC
x Utilise the funds in line with the approved post-disaster verification assessment report
x Submit reports on financial and non-financial information to the PDMC within five days of the end of each
month in which funds are spent. Photographs depicting the project progress should be included as annexures
x Submit a quarterly non-financial performance report signed-off by the Municipal Manager to the PDMC
within 30 days after the end of each quarter in which funds are spent (in line with section 12(2)(c) of the 2024
Division of Revenue Act), together with supporting documentation such as certificate of payment, pictures,
invoices, etc
x Evaluate the financial and non-financial performance of the municipality and submit such evaluation signed-
off by the Municipal Manager to relevant provincial treasury and the NDMC through the PDMC within two
months after the end of the financial year (in line with section 12(5) of the 2024 Division of Revenue Act),
together with supporting documentation such as certificate of payment, pictures, invoices, etc
x Compile lessons learnt from post-grant intervention, outlining measures taken to reduce risks or enhance
resilience. This should encompass an assessment of exposure to hazards, vulnerability and capacity, and
hazard’s characteristics as part of performance reporting
Process for approval of x Not applicable
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Municipal Disaster Response Grant

Transferring department x Cooperative Governance (Vote 3)
Grant schedule x Schedule 7, Part B
Strategic goal x To enable timely response to address community needs regarding impending or disastrous events classified
by the National Disaster Management Centre
Grant purpose x To provide for the immediate release of funds for disaster response if an occurrence cannot be adequately
addressed in line with section 2(1)(b) of the Disaster Management Act
Outcome statements x Immediate consequences of disasters are mitigated or alleviated
Outputs x Emergency repair of critical infrastructure
x Emergency provision of critical goods and services
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Applications for funding from this grant use the National Disaster Management Centre (NDMC) disaster
business plan grant guideline which includes the following:
o copy of the applicable contingency plan and emergency procedures in use by the municipality (in terms
of section 49(1)(d) of the Disaster Management Act)
o prevention and mitigation strategies as per the disaster management plan
o documentation linked to Sections 56 and 57 of the same Act
o details of insurance and insured infrastructure, where applicable including factors outlined in Sections
56 and 57 of the same Act as well as proof from the insurance company on the matter
o number of people, households, livestock and infrastructure affected and the extent of damages and losses
o sectors affected
o total funds required for disaster response and relief measures
o resources (both financial and in-kind) allocated by the municipality to respond and mitigate the effects
of the disaster
o resources (both financial and in-kind) committed by other role players, including provinces, the private
sector, national departments, state owned entities and non-government organisations
o cost-benefit analysis of the projects to be implemented
o an asset register that accurately reflects the projects for which funding has been applied
x An implementation plan with the following:
o details of the projects to be repaired including Global Positioning System (GPS) coordinates
o estimated total cost of the projects, including personnel related costs
o consolidated projects cash flow over six-month period as an annexure to the implementation plan
o technical report (high level that explains viability and practicality)
x An application for funding contribution may be based on the rapid assessment (preliminary versions of the
supporting documentation required above may be accepted for the funding application)
x Specifics on the rapid response capacity to implement the projects and account for allocated funding
Conditions x An occurrence should be classified as a disaster by the NDMC in terms of the Disaster Management Act and
documentation linked to conditions within sections 56 and 57 of the above-mentioned Act submitted to the
NDMC
x This grant may only be used to fund expenditure in the event that the municipality responsible for the
provision of the affected basic service is unable to deal with the effects of the disaster utilising own
legislation, guidelines and available resources
x The grant may not be utilised for insured infrastructure. In case of inadequate insurance, reasons for
inadequate insurance to be provided as well as proof from the insurer on the amount paid/ to be paid
x Municipalities must fund a portion of the costs of the disaster response and relief measures from their own
budget, if unable to do so, proof must be provided together with the funding request
x Funds may only be used in line with the approved implementation plan by NDMC. Any amendments to the
implementation plan must be approved by Council or Special Council and submitted at least three months
prior to end of six months implementation period, supported and recommended by the Provincial Disaster
Management Centre (PDMC) and Municipal Infrastructure Support Agent (MISA); and approved by the
NDMC and copies of the approved amendments shared with National Treasury
x Funding may be released in tranches, with the first tranche being based on the rapid assessment and
verification of the disaster relief needs. The next tranches will be released once proof is submitted that the
first tranche has been fully spent or committed and all grant conditions have been met
x The emergency procurement system provided for in Treasury Regulations should be invoked by the affected
municipalities to ensure immediate response and relief measures within their areas of jurisdiction
x A copy of the contingency plan for the relevant hazard is to be submitted with the funding request
Allocation criteria x The grant is allocated for classified disasters, based on reports from assessments conducted by the NDMC
and PDMC and affected sectors for immediate disaster response and relief needs. This should include
implementation of Section 56 and 57 of the Disaster Management Act. Additionally, it must be established
that there are immediate disaster response and relief needs that cannot be met by the municipality through
the contingency arrangements already in place
x The Accounting Officer for the affected municipality must provide proof together with the funding request
indicating that the total funds required from the grant for disaster response and relief exceed the available
resources and/or resources already allocated for disaster response and relief
Reasons not incorporated x This grant provides funding for responding to and providing response and relief measures for unforeseeable
in equitable share and unavoidable disasters where municipalities are unable to cope with the effects of the disaster from own
resources
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Past performance 2022/23 audited financial outcomes
x The grant was allocated R764 million, of which R515 million was transferred to
17 municipalities in two provinces (Eastern Cape and KwaZulu-Natal) at the end of the 2022/23 financial
year
2022/23 service delivery performance
x R515 million was transferred to municipalities to provide funding to repair municipal infrastructure damaged
due to floods. This funding was disbursed as follows:
o R406 million to KwaZulu-Natal for nine municipalities
o R109 million to Eastern Cape for eight municipalities
Projected life x This grant is expected to continue over the medium-term subject to review
MTEF allocations x 2024/25: R378 million; 2025/26: R395 million and 2026/27: R413 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the National Disaster Management Centre
transferring officer and x Advise and guide municipalities and PDMCs about the existence of the grant and how grant funding can be
receiving officer applied for and the criteria to qualify for the grant
x Verify the applications for funding as per the requirements of the Disaster Management Act and submit
funding request to National Treasury for consideration within 14 days following the receipt of the assessment
report and written funding request from the municipalities through the PDMCs and when all grant conditions
have been met
x Confirm what support the relevant national sector departments are providing and ensure there is no
duplication of support
x Notify the relevant municipality of a transfer at least three days before the transfer is made
x Notify the relevant PDMC together with the relevant sector departments, National Treasury and the relevant
provincial treasury of a transfer and reason for transfer within five days of the transfer of funds to
municipalities
x Provide National Treasury and the relevant provincial treasury with written notification of the transfer within
14 days of a transfer of this grant
x Together with the relevant PDMC monitor the implementation of disaster response and relief projects
x Share with the National Treasury, approvals to utilise more than six calendar months after the date of transfer
x Provide an information system to capture, analyse information, and produce reports
Responsibilities of Municipal Infrastructure Support Agent
x Where necessary, assist the NDMC and PDMC in conducting rapid assessments and verification of the
damage
x Assist identified municipalities in determining suitable approaches for implementing immediate response
projects
x Advise on the pre-engineering processes to be followed in the reconstruction of damaged infrastructure
(Environmental Impact Assessments and Water Use Licence Applications)
x Support municipalities with improvements to municipal processes for planning, project prioritisation and
selection. This includes detailed planning, scoping, designing, scheduling, costing and procurement
implementation
Responsibilities of District Municipalities
x Support municipalities with rapid assessments of and compiling of grant funding applications
x Provide implementation support
x Monitor the implementation of immediate response projects
x Participate in the project steering committee meetings of the implementing municipality
x Undertake site visits
Responsibilities of the Provincial Disaster Management Centres
x Together with the affected municipalities and the relevant sector departments, conduct rapid assessments to
verify the impact of the disaster within 14 days following the occurrence of the incident and compliance to
all grant conditions
x Assist municipalities to compile funding applications in the required format, the reports and funding
applications for funding from municipalities following the occurrence of the disaster as per the requirements
of the Disaster Management Act and grant conditions and sign-off the applications
x Confirm what support provincial sector departments and other stakeholders are providing and ensure there
is no duplication of support
x Activate a project task team comprising of affected municipalities and relevant sector departments
x Monitor projects to ensure that the funds are used for intended purposes and provide reports to the NDMC
and relevant provincial treasury
x Coordinate, analyse and submit expenditure reports signed-off by the head of the PDMC on progress
regarding the implementation of the projects by the municipalities to NDMC within 15 days after the end of
each month in which funds are spent, with invoices and certificate of payments as annexures to the reports
x Coordinate, analyse and submit performance reports signed-off by the head of the PDMC, which include
evidence on progress with implementation of the projects by the municipalities to the NDMC within 35 days
after the end of the quarter in which funds are spent
x Monitor the implementation of disaster funds and related projects
Responsibilities of the municipalities
x Conduct damage assessment and costing of emergency repair work
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x Together with the required supporting documentation, submit disaster assessment reports and funding
requests signed-off by the Accounting Officer to the PDMC within 14 days following the classification of a
disaster
x Municipalities must invoke emergency procurement processes provided for within the Treasury Regulations
when spending the funds allocated, to ensure immediate assistance to the affected areas and must provide
proof that measures were put in place to mitigate the occurrence in the form of a contingency plan for the
specific hazard
x Municipalities must implement all projects approved and ensure that the funds allocated are spent for their
intended purposes
x Activate project task teams during the implementation of disaster projects at a municipal level
x Submit expenditure reports signed-off by the Accounting Officer which include evidence (such as certificate
of payment, pictures, invoices) of implementation progress on the projects to the relevant PDMC within 10
days after the end of each month in which funds are spent
x Submit a performance report signed-off by the Accounting Officer which includes evidence (such as
certificate of payment, pictures, invoices) of implementation progress on the projects to the PDMC within
30 days after the end of the quarter in which funds are spent
x Compile lessons learnt from post-grant intervention, outlining measures taken to reduce risks or enhance
resilience. This should encompass an assessment of exposure to hazards, vulnerability and capacity, and
hazard’s characteristics as part of performance reporting
Process for approval of x Not applicable
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Municipal Infrastructure Grant

Transferring department x Cooperative Governance (Vote 3)
Grant schedule x Schedule 5, Part B and Schedule 6, Part B
Strategic goal x Subsidise the capital costs of providing basic services to poor households
x Subsidise the development of asset management plans for infrastructure servicing poor households
Grant purpose x To provide specific capital finance for eradicating basic municipal infrastructure backlogs for poor
households, microenterprises and social institutions servicing poor communities
x To provide specific funding for the development of asset management plans for infrastructure servicing
the poor
Outcome statements x Improved access to basic services infrastructure for poor communities, through the use of labour-
intensive construction (LIC) methods where it is technically feasible
x Improved reliability of basic services infrastructure for poor communities
Outputs x Number of poor households impacted through the construction of new infrastructure and the upgrading
and renewal of existing infrastructure for:
o basic water and sanitation services
o central collection points for refuse, transfer stations, recycling facilities and solid waste disposal sites
o sport and recreation facilities
o street and community lighting
o public facilities
x Number of poor households impacted through the urgent repairs and refurbishment of water, sanitation
and solid waste management existing infrastructure
x Number of kilometres of municipal roads developed, upgraded and maintained servicing the poor
x Number of specialised vehicles for waste management purchased for servicing the poor
x Number of work opportunities and Full-Time Equivalents (FTEs) created using the Expanded Public
Works Programme (EPWP) guidelines for the above outputs
x Number of Infrastructure Asset Management Plans developed
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses the Municipal Infrastructure Grant (MIG) registration form for both schedule 5, part B
business plan and 6, part B as agreed with sector departments, which includes:
o project title
o sector
o timeframes for implementation
o funder (municipalities in the case of schedule 5, part B and the Department of Cooperative
Governance (DCoG) in the case of schedule 6, part B)
o cost of the project
o LIC component of the project, with targets and processes to be used
Conditions Schedule 5, Part B
x To receive the first tranche, municipalities must have followed the process for approval of 2024/25
projects and have confirmed by 30 April 2024 with DCoG, their programme, project planning and
implementation readiness in the form of a municipal council resolution approving the implementation
plan that includes cash flow projections as well the procurement plan
x Municipal allocations must be fully committed to registered projects prior to the year of implementation
and be informed by the Integrated Development Plans (IDPs) and three-year capital plans which are
aligned to the relevant One Plan of districts areas developed under the District Development Model
x MIG priorities set by municipalities (as stated in their MIG implementation plans) can only be changed
in-year with other MIG registered projects, supported by a municipal council resolution and confirmation
that the projects will be awarded and implemented in the same year
x Projects not implemented within three years of approval by the relevant appraisal committee will be
deregistered by MIG Appraisal Committees
x Stalled projects where MIG funds have already been spent and not completed should be prioritised for
implementation before any new projects are considered for registration, provided the municipality is not
fully committed for the MTEF period
x Stalled projects can only be deregistered on confirmation that they are functional and benefiting the
intended beneficiaries as per the project registration and within approved itemised cost
x MIG must be allocated and transferred directly to a category B or C municipality that has the powers and
functions for basic services referred to in section 84 of the Municipal Structures Act, to enable the
municipality to provide basic municipal infrastructure to the poor, in line with their functions
x Municipalities must prioritise MIG funds for infrastructure that services eligible beneficiaries, such as:
o basic residential infrastructure for the poor for water, sanitation, roads and stormwater, waste
management, street lighting and community facilities
o new or upgrading of municipal bulk infrastructure to support existing areas, the formalisation of
informal settlements and to support economic development
o renewal of eligible infrastructure servicing the poor subject to the confirmation by the relevant sector
department of the state of infrastructure and a commitment from the municipality of how on-going
operations and maintenance of the renewed infrastructure will be funded and performed
o maintenance of roads infrastructure mainly servicing the poor
o specialised waste management vehicles servicing the poor
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x Municipalities must spend at least 60 per cent of their previous transfers and comply with reporting
provisions before subsequent tranches are transferred
x By 2 January 2025, municipalities must spend:
o at least 40 per cent of their total MIG allocation, where allocations are equal or less than R100 million
o at least 45 per cent of their total MIG allocation, where allocations are more than R100 million
x The cost for the Project Management Unit (PMU) must not exceed 5 per cent of a municipality’s MIG
allocation and may be used for programme/project management costs related to all schedule 5, part B
grant-funded projects and only if a business plan for the PMU is approved by 1 May 2024. If these funds
are not committed for this purpose or spent for this purpose they must revert back for MIG capital projects
x At least 95 per cent of municipalities’ allocation must be used on eligible MIG funded projects, including
maintenance on roads mainly servicing the poor
x Municipalities with non-compliance pre-directives or directives from the Department of Water and
Sanitation must use at least 10 per cent of their MIG allocations for urgent repairs and refurbishments of
infrastructure, provided data is based on asset management plans. The application must be accompanied
by a certified Excel copy of the municipality’s audited asset register
x A maximum of 5 per cent of a municipality’s allocation may, subject to submitting a business plan for
approval by DCoG, be used to fund activities related to the development of an Infrastructure Asset
Management Plan. The business plan must be:
o recommended by the relevant sector department
o accompanied by an Excel copy of the municipality’s audited asset register submitted by 01 April
2024
x Funds may only be used for disaster relief interventions based on a plan approved by the transferring
officer
x Municipalities must comply with sector norms, standards and legislation as confirmed by sectors during
the MIG project registration processes
x Local municipalities investing in roads infrastructure must utilise data from Asset Management Plan to
identify and prioritise their investment on roads maintenance projects
x Ring-fenced sport infrastructure allocation:
o municipalities that have allocations gazetted as part of the ring-fenced allocation for specific sport
infrastructure projects may only spend these allocations on the projects identified by the Department
of Sports, Arts and Culture (DSAC)
o initial transfers of funds from the ring-fenced sport infrastructure allocation to identified projects will
be subject to signing of a memorandum of understanding (MoU) between DSAC and the beneficiary
municipalities
o subsequent transfers for projects funded through the ring-fenced amount will also be subject to
approval by DSAC
x Sport infrastructure as part of the P-component:
o municipalities must submit technical reports for spending 33 per cent of their P-component allocation
on sport and recreation infrastructure projects
o all sport infrastructure plans and technical reports must be submitted as part of the normal MIG
planning process but will be reviewed and approved by DSAC to ensure they comply with norms and
standards before construction can begin
x Municipalities must ensure compliance to EPWP infrastructure guidelines (that includes training) in
aligning their projects and reporting the work opportunities created and training on the EPWP reporting
system
x Municipalities must ensure that a minimum of 20 per cent of their budget applies LIC methods and
complies to EPWP infrastructure guidelines as part of the feasibility phase of the project
x Municipalities using MIG funding to purchase specialised vehicles for waste management must complete
a Technical Assessment Report (TAR) which must comply with the norms and standards for specialised
waste management vehicles. The TAR must demonstrate that MIG funds will only be used for the
expansion of waste management services to poor households not previously serviced. The purchase will
only be done through the National Treasury’s transversal contract RT57 and the TAR must include a
recommendation from the Provincial Department Forestry, Fisheries and the Environment (DFFE) and a
final approval from the National DFFE before being appraised for registration. Vehicles may not be
purchased with MIG funds for other purposes
x Municipalities must submit monthly and quarterly reports in the prescribed national template and signed-
off by the Municipal Manager or delegated official
x Municipalities must utilise the Municipal Infrastructure Grant Management Information System (MIG-
MIS) to facilitate programme and project management and reporting
Schedule 6, Part B
x DCoG will assess municipalities on the following criteria by February 2024:
o municipalities with DWS and DFFE directives/ non-compliance on the poor state of water, sanitation
and solid waste management infrastructure
o actual expenditure reported by municipalities on repairs and maintenance from the previous financial
year is lower than 2 per cent of the value of the municipality’s Property, Plant and Equipment (PPE)
o extent of non-revenue water as reported in the audited municipal annual financial statements (AFS).
Where non-revenue water is in excess of 30 per cent and not decreasing from year-to-year, the
municipality shall be determined to be failing to manage its water supply
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Municipal Infrastructure Grant

o low MIG expenditure performance over the last two municipal financial years (spent on average 70
per cent and less against the originally annually allocated MIG (before adjustments) over the last two
years (2021/22 – 2022/23)
x DCoG will notify relevant municipalities by March 2024 on the analysis results, DCoG and relevant
municipalities must enter into an MoU and agree on a capacity building plan before any project is
implemented
x DCoG to prepare an implementation plan based on the converted funding specifying the agreed projects
to be implemented per municipality by 30 April 2024. The affected municipalities will align their 2024/25
implementation plans in line with their converted 2024/25 MIG allocations to be submitted to DCoG by
30 April 2024
Allocation criteria x Part 5 of Annexure W1 to the 2024 Division of Revenue Bill sets out the MIG formula in detail, showing
how the formula incorporates backlog and poverty data
x The funds ring-fenced for sport infrastructure are allocated based on estimated costs of projects that:
o fill identified gaps and are confirmed with the provincial departments responsible for sport and the
municipalities
o align to the National Sport and Recreation Plan, National Sport Facilities Plan and transformation
imperatives
o align to priority sport codes
Reasons not incorporated x This is a specific purpose grant with conditions, objectives and distribution criteria different from that of
in equitable share the equitable share
Past performance 2022/23 audited financial outcomes
x The MIG programme was allocated R16.8 billion, the entire amount was transferred and R14.8 billion
was reported as spent by municipalities at the end of the 2022/23 financial year
2022/23 service delivery performance
x Number of poor households impacted through the construction of new infrastructure and upgrading and
renewal of existing infrastructure for:
o 35 244 households provided with basic water and 36 544 households provided with sanitation services
o 28 196 households provided with street and community lighting
x Community infrastructure constructed (new infrastructure and upgrading and renewal of existing
infrastructure):
o 46 central collection points for refuse, transfer stations, recycling facilities and solid waste disposal
sites developed
o 177 sport and recreation facilities developed
o 200 public facilities developed
o 1 114 kilometres of municipal roads developed
x 158 835 FTEs created using the EPWP guidelines for the above outputs
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations Direct transfers (Schedule 5, Part B)
x 2024/25: R17 billion; 2025/26: R17.9 billion and 2026/27: R19.4 billion
Allocations in kind (Schedule 6, Part B)
x 2024/25: R58 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national departments
transferring officer and x DCoG administers the MIG and co-ordinates its activities with all stakeholders, through appropriate
receiving officer structures. DCoG must:
o report to sector departments on outputs
o monitor expenditure and non-financial performance in collaboration with provincial DCoGs
o coordinate overall programme implementation
o provide support to municipalities in the utilisation of the MIG-MIS
x For Schedule 6B allocations, DCoG must:
o enter into an MoU with municipalities regarding the construction, ownership, funding arrangements,
and operations and maintenance of proposed infrastructure prior to the commencement of
construction
o provide to National Treasury, detailed information on the selection criteria, and evidence of the
approved capacity building plan
o ensure that implementing agents submit monthly financial and quarterly non-financial reports on
stipulated dates
o make payments to contracted Implementing Agent based on invoices for work done
x MISA must:
o provide technical support and advice to municipalities that have been identified collaboratively with
DCoG and its provincial counterparts as needing assistance
o on behalf of and in collaboration with national and provincial DCoG’s, conduct detailed municipal
assessments of the municipalities identified for assistance, including innovative solutions,
investigative lifecycle assessments of MIG projects, municipal MIG and sector performance, and
municipal project management functions, to identify detailed reasons for challenges affecting the
implementation of MIG
o report all findings and recommendations for improvement to the identified municipalities, national
and provincial DCoGs
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Municipal Infrastructure Grant

o assist the municipal manager of each identified municipality, in collaboration with appropriate
structures, including sector departments, to implement recommendations identified by MISA, for
improvement, and supply formal progress reports
o recommendations may include improvements to municipal processes for planning, project
prioritisation and selection. Recommendations may also include detailed planning, scoping,
designing, scheduling, costing and procurement implementation
o provide and facilitate assistance, technical advice and expertise to identified municipalities for the
use of alternative technology and good practices for MIG projects, including for feasibility studies,
operations and maintenance and integrated infrastructure asset management
o partake in the assessment of the business plans for the asset management planning provision and
make recommendations to the transferring officer
o support DCoG in the identification of projects to be funded from DCoG as a schedule 6, Part B
x In addition to their sector-specific responsibilities, each national sector department will be expected to:
o provide information on service delivery priorities per municipality as expressed within sectoral plans
and municipal IDPs
o fulfil a sectoral monitoring and guidance role on relevant sectoral outputs
o evaluate reports and provide final recommendations to the municipality by 13 September 2024
o Frequently update sector norms and standards and confirm adherence thereto for MIG funded projects
through the MIG registration process, which includes participation in the district appraisal processes
o confirm the current state of maintenance where municipalities have applied for funding of renewal
projects
o advise which sphere (provincial or national – even if different across provinces) should sign-off MIG
projects and participate in MIG workflow processes
o sign-off on project close-out reports, thereby acknowledging the projects have been completed as
intended
x Department of Water and Sanitation must:
o support and monitor municipalities to prepare and implement water services development plans
o ensure alignment between the MIG programme, Human Settlement Development Grant (HSDG),
Informal Settlement Upgrading Partnership Grant: Municipalities (ISUPG), Regional Bulk
Infrastructure Grant (RBIG) and the Water Services Infrastructure Grant (WSIG)
o for the MIG funding stream, monitor and oversee progress on water and sanitation projects
implemented through the MIG
o promote the use of Innovative solutions in pre-feasibility, feasibility studies and in technical report(s)
o support the process of the development of water and sanitation infrastructure asset management plans
and the updating and verification of asset registers
o support DCoG in the identification of projects to be funded from DCoG as a schedule 6, Part B
x The Department of Human Settlements must ensure alignment between the MIG programme, HSDG,
ISUPG: Municipalities, RBIG and WSIG
x Department of Forestry, Fisheries and the Environment (DFFE):
o must support municipalities with planning and implementation of solid waste management projects
and monitor their performance and compliance with conditions applicable to this sector
o the provincial DFFEs will be responsible for providing recommendations on the TAR for the
purchasing of specialised waste management vehicles and national DFFE will provide final approval
before submitting projects for registration in the MIG appraisal process
o support the process of the development of waste management infrastructure asset management plans
and the updating and verification of asset registers
o support DCoG in the identification of projects to be funded from DCoG as a schedule 6, Part B
x Department of Mineral Resources and Energy must:
o support municipalities with planning and implementation of public lighting and monitor
municipalities’ performance and compliance with conditions applicable to this sector
o support the process of the development of electricity community infrastructure asset management
plans and the updating and verification of asset registers
x Department of Transport must
o support municipalities with planning and implementation of municipal roads projects in terms of the
RRAMS data and monitor municipalities’ performance and compliance with conditions applicable to
this sector
o support DCoG in the identification of projects to be funded from DCoG as a schedule 6, Part B
x Department of Sports, Arts and Culture must:
o evaluate reports and provide final recommendations to the municipality by 13 September 2024 that
will allow municipalities to submit project registrations for appraisal by 30 September 2024
o support municipalities with planning and implementation of municipal sport and recreation facilities
and monitor municipalities’ performance and compliance with conditions applicable to this sector
o review, approve and sign-off all MIG projects before recommendation by the provincial sports
departments to the MIG appraisal committee
o support the process of the development of sport infrastructure asset management plans and the
updating and verification of asset registers
x Department of Public Works and Infrastructure must:
o monitor compliance with the EPWP infrastructure guidelines and advise municipalities on the use of
labour-intensive processes, systems, techniques and approaches
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o monitor the number of work opportunities and FTEs created on MIG funded projects that contribute
towards EPWP and assist municipalities in meeting their set targets
o ensure that municipalities register their projects on the EPWP reporting system and monitor
compliance with norms and standards applicable to this sector
Responsibilities of provincial departments
x Coordinate technical support to municipalities
x Monitor performance of municipal Programme/Project Management Units and recommend relevant
sanctions for under-performance to DCoG
x Provide assistance to municipalities in managing municipal infrastructure projects
x Provide support to municipalities in the utilisation of the MIG-MIS
x Provide support to municipalities with the development of Infrastructure Asset Management Plans
x Monitor and reconcile reported expenditure with proof of payment signed-off by the municipality
x Monitor the accuracy of project registration forms and coordinate monthly, quarterly and annual reports
from municipalities and forward them to DCoG
x Coordinate district appraisal and progress committee meetings ensuring that DCoG and relevant sector
departments are invited
x Issue registration letters for projects approved by the district appraisal committees to municipalities,
copying DCoG
x Monitor project implementation in collaboration with sectors coordinate project spot checks with relevant
stakeholders and compile relevant spot check reports
x Monitor the capturing of site visit reports by municipalities on the MIG-MIS
x Monitor compliance with provincial legislation and alignment to provincial growth and development
strategies through project registration
Responsibilities of provincial sector departments
x Each provincial sector department must fulfil a sectoral monitoring and guidance role on relevant sectoral
outputs
x Provide technical advice as required by a municipality through the feasibility, planning, design, tender
and construction phases of a MIG project
x Provide support to municipalities with the development of Infrastructure Asset Management Plans
x Participate in district appraisal and progress committee meetings
x Evaluate and provide recommendations on sector technical reports before projects are appraised
x Provincial departments of environment, forestry and fisheries are responsible for providing
recommendations on the TAR for the purchasing of specialised waste management vehicles and the
national DFFE must provide final approval before submitting projects for registration in the MIG
appraisal process
Responsibilities of municipalities
x Municipalities must ensure appropriate programme and project planning and implementation readiness
prior to the year of implementation, and this must be informed by the IDP and three-year capital
programme
x Municipalities must certify compliance to the provision of 2024 Division of Revenue Act after the
schedule of transfers has been communicated by DCoG and before the first transfer is made to the
municipality by DCoG
x Municipalities must have appropriate capacity to implement the MIG, this must be supported by the
human resource plan of the municipality
x Municipalities must monitor each project and ensure that MIG funds are spent for the intended purpose
as registered on the MIG-MIS
x The municipality must comply with the submission of monthly and quarterly reports through the MIG-
MIS and the annual reports in the prescribed formats and timelines, reports must be signed-off by the
Municipal Manager or the delegated official and submitted to national government via the provincial
department responsible for local government
x Compulsory use of the MIG-MIS to inform the content of the reports mentioned above
x Municipalities must capture project site visit reports as part of the portfolio of evidence to support claims
x Ensure that the results of the green drop, blue drop and no drop assessments are considered in the planning
and prioritisation of projects
Process for approval of Schedule 5, Part B
2025/26 business plans x Municipalities must submit all technical reports to the sector departments responsible for water,
sanitation, solid waste, sport and recreation, roads and transport by 31 July 2024 for all projects to be
implemented in 2025/26
x The responsible sector department must evaluate reports and provide final recommendations to the
municipality by 13 September 2024
x When projects are registered for 2025/26, the municipality must identify how each MIG infrastructure
project is aligned to and/or supports their local economic development strategy
x The municipality must submit all project registration forms by 30 September 2024, for the projects to be
implemented in 2025/26, to the provincial department responsible for local government
x The provincial departments must provide final recommendations to municipalities by 2 December 2024
x Municipalities must submit to DCoG by 30 January 2025, detailed project implementation plans for all
the projects to be implemented in the 2025/26 and 2026/27 financial years
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Municipal Infrastructure Grant

x Such plans should include timelines regarding project designs, initiation of procurement, and
environmental impact assessment (EIA) and/or relevant permit/license approvals in the prescribed format
x Municipalities must submit updated implementation plans (as described above) by 29 April 2025,
justifying any changes from the 30 January 2025 submission
x MISA must review and sign-off on technical and business plan reports [before submission to sector
departments or Acquisition Committees], thereby acknowledging the appropriate use of alternative tech
nology and good practices for MIG projects, including for feasibility studies, labour-intensive
construction, operations and maintenance and integrated infrastructure asset management
Schedule 6, Part B
x DCoG will assess and engage municipalities on the following criteria by February 2024:
o municipalities with DWS and DFFE directives/ non-compliance on the poor state of water, sanitation
and solid waste management infrastructure
o actual expenditure reported by municipalities on repairs and maintenance from the previous financial
year is lower than 2 per cent of the value of the municipality’s Property, Plant and Equipment (PPE)
o extent of non-revenue water as reported in the audited municipal annual financial statements (AFS).
Where non-revenue water is in excess of 30 per cent and not decreasing from year-to-year, the
municipality shall be determined to be failing to manage its water supply
o low MIG expenditure performance over the last two municipal financial years (spent on average 70
per cent and less against the originally annually allocated MIG (before adjustments) over the last two
years (2023/24 – 2024/25)
x DCoG will notify affected municipalities by March 2025 on the analysis results, DCoG and relevant
municipalities must enter into an MoU and/or support plan before any project is implemented
x DCoG to prepare an implementation plan based on the converted funding specifying the agreed projects
to be implemented per municipality by April 2025. The affected municipalities will align their 2025/26
implementation plans in line with their converted 2025/26 MIG allocations to be submitted to DCoG by
30 April 2025
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Municipal Systems Improvement Grant

Transferring department x Cooperative Governance (Vote 3)
Grant schedule x Schedule 6, Part B
Strategic goal x An efficient and developmental sphere of government capable of delivering services to local communities
Grant purpose x To assist municipalities to perform their functions and stabilise institutional and governance systems as
required in the Municipal Systems Act and related local government legislation
Outcome statements x A responsive, accountable, effective and efficient local government
Outputs x Number of municipalities supported on governance and institutional matters through the District
Development Model (DDM) approach, on the integration and coordination of support and capacity building
interventions, including amongst others, support on the following outputs: development of comprehensive
institutional diagnostic analysis/assessments to determine skills, systems, performance, institutional gaps
and main constraints impeding effectiveness and sound municipal performance, development of institutional
improvement plans towards the institutionalisation of the DDM and implementation of One Plans
x Number of municipalities supported to improve their municipal systems through the DDM National
Strategic Hub (Results Management Office)
x Number of municipalities provided with support to effectively implement the Integrated Urban Development
Framework (IUDF)
x Number of municipalities receiving support to improve their records management systems
x Number of municipalities with upgraded or improved Information and Communications Technology (ICT)
infrastructure and strengthened ICT Governance through support
x Number of municipalities promoting ethical conduct through the development and maintenance of a web-
based-case management system to institutionalise measures to expeditiously address incidents of unethical
conduct, breach of the Code of Conduct for Municipal Staff, substandard performance and to strengthen
enforcement measures
x Number of municipalities receiving support on Human Resource and Organisational Development as well
as Disciplinary Management
x Number of municipalities assisted in piloting and validating prototype staff establishments tailored to their
specific categories
x Number of municipalities supported in the implementation of Municipal Staff Regulations
x Number of municipalities supported in the preparation of an institutional recovery plan and the
implementation thereof, where appropriate (including assisting municipalities to review and prepare
organograms, policies, by-laws performance information and capacity building on governance)
x Number of municipalities supported to improve their recruitment and selection systems by strengthening
assessment mechanisms such as competencies, exams, group exercises
x Number of assessments and evaluations undertaken to determine the readiness of the adoption and
implementation of the Smart Cities Framework at the selected municipalities and develop a Support
Programme for Smart City Initiatives as per the Smart Cities Framework
x Number of municipalities supported in conducting cost of supply studies for water and electricity (municipal
tariff data management) and related matters
x Number of municipalities supported in the improvement of their data management
x Number of municipalities provided with revenue protection and interventions that include reviewing
municipal revenue enhancement strategies and enforcement measures, establishing other revenue streams,
technology usage, billing data management, tariff structure and setting, systems audits and trading services
(water, electricity), business remodelling
x Number of municipalities supported on the implementation of the Municipal Property Rates Act
x Number of municipalities supported in various governance aspects, including performance information, ICT
governance, municipal audit outcomes, oversight structures, anti- corruption, and capacity building
x Number of municipalities supported in the improvement of economic development planning/initiatives
(Economic Planning Strategies and Red Tape Reduction Initiatives)
x Number of municipalities supported with development of master plans and feasibility studies
x Number of municipalities supported in establishing operations technical governance systems and/or
automating basic service delivery systems
x Number of municipalities supported in reviewing and developing climate change adaptive Spatial
Development Plans and the related Land Use Plans and policies
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses a support plan. The support plan has an appendix or annexure which details:
business plan o roles and responsibilities
o outcome indicators
o output indicators
o key activities
o inputs
o details of how the systems and practices developed will be sustained over the long-term
Conditions x The Department of Cooperative Governance and the benefitting municipality must enter into a support plan
with an annexure that must include details of the activities and deliverables being funded, responsibilities
of each stakeholder, protocols for engagements and feedback, the budget for each activity, and timeframes
for implementation
x Funds from this grant may be spent on building the capacity of municipalities with respect to the purpose
and outputs listed for this grant
x ICT infrastructure bought with this grant must be compatible with the minimum standards for the municipal
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Municipal Systems Improvement Grant

Standard Chart of Accounts (mSCOA)
x Technical support to municipalities must include the transfer of skills to municipal officials
Allocation criteria x Priority is given to the dysfunctional local and district municipalities, which are mainly Water Services
Authorities over the 2024 MTEF period
x Priority is given to municipalities with challenges/shortcomings in processes, procedures and systems to
effectively implement the Municipal Systems Act and related local government legislation including
municipalities with governance and institutional challenges
x The support provided to municipalities through the DDM National Strategic Hub (RMO) will target all the
52 districts and metropolitan spaces
x Municipalities identified for support in 2023/24 on municipal tariff data management and related matters,
improvement of their data management, records management and ICT infrastructure and training on staffing
regulations and competency frameworks are targeted in 2024/25
x Intermediate cities are targeted for programmes in support of the Integrated Urban Development
Framework
x Funds may be reallocated if the support plan is not signed by the municipal manager(s)
Reasons not incorporated x The grant is aimed at building the capacity of targeted municipalities to implement sound institutional and
in equitable share governance systems required in terms of the Municipal Systems Act and related local government
legislation
Past performance 2022/23 audited financial outcomes
x The grant was allocated R140 million, of which R63 million or 45 per cent was spent by the end of the
financial year
2022/23 service delivery performance
x The allocated funds addressed municipal staff matters, data and records management and cost of supply
studies on water tariffs
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R145 million; 2025/26: R151 million and 2026/27: R158 million
Payment schedule x Payments to the service provider will be made in accordance with the signed service level agreement,
implementation plan and project milestones or deliverables
Responsibilities of the Responsibilities of the national department
transferring officer and x Agree and sign municipal support plans with participating municipalities
receiving officer x Management, monitoring and reporting of the programme
x Coordinate with the National Treasury to ensure that the capacity building activities of the two departments
are complimentary
x Participate in the review of the municipal capacity support system during 2024/25
Responsibilities of municipalities
x Agree and sign a memorandum of agreement with the transferring officer
x Identify municipal officials that will be recipients of skills transfer
x Ensure that municipal officials participate actively in all activities funded through this grant
x Ensure systems and practices developed through this grant are sustained as part of the operations of the
municipality
x Municipalities must submit a detailed report upon the completion of the project, in the format prescribed
Process for approval of x Targeted municipalities must sign a municipal support plan in support of this Municipal Systems
2025/26 business plans Improvement Grant programme
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MINERAL RESOURCES AND ENERGY GRANTS

Energy Efficiency and Demand Side Management Grant

Transferring department x Mineral Resources and Energy (Vote 34)
Grant schedule x Schedule 5, Part B
Strategic goal x To reduce electricity consumption by promoting energy efficient practices
Grant purpose x To provide subsidies to municipalities to implement energy efficiency and demand side management
(EEDSM) initiatives within municipal infrastructure in order to reduce electricity consumption and improve
energy efficiency
Outcome statements x Reduced demand for electricity
x Increased awareness of energy saving
x Skills development in energy efficiency
x Energy management capability enhanced
Outputs x Amount of electricity saved in kilowatt hours (KWh)
x Number of energy efficient streetlights installed
x Number of energy efficient traffic lights installed
x Number of buildings retrofitted
x Number of units of water services infrastructure retrofitted
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Projected energy savings
x Key activities
x Inputs
Conditions x Funds can only be used to implement electricity-saving projects in municipal infrastructure
x The focus for implementation of energy efficiency interventions is limited to municipal buildings,
streetlights, traffic lights, wastewater treatment works and pump stations
x Municipalities must determine a detailed and extended electricity consumption baseline in line with South
African Standards (SANS 5002 and SANS 50010)
x Municipalities must respond to the request for proposals issued by the Department of Mineral Resources and
Energy (DMRE) in the format provided
x Municipalities must commit to energy savings (in KWh) to be achieved through the retrofits to the DMRE
x A performance agreement with specific conditions shall be entered into between the municipality and the
DMRE
x The municipality shall prepare a project work plan and business plan in the templates provided by the DMRE
x The municipality shall procure the streetlight luminaires as per the standardised technical specifications, and
in the panel of energy efficient technology suppliers listed by the transferring officer
x A municipality may apply to the transferring officer, by no later than 31 July 2024 to utilise a maximum of
15 per cent of the total annual allocation to undertake specified planning activities to embed the Mitigation
Action Facility (formerly Vertically Nationally Appropriated Mitigation Action (V-NAMA) project,
provided that these conform to the list of eligible activities identified by the transferring officer, including:
o investment pipeline development (excluding direct project preparation)
o development of infrastructure financing strategies and instruments
o utilisation of a minimum of 50 per cent capital expenditure as co-funding for the Mitigation Action
Facility projects
Allocation criteria x The following criteria are used for selecting municipalities to receive allocations from the grant:
o municipalities that have responded to the request for proposals as issued by the DMRE
o municipalities with higher electricity consumption and higher electricity saving potential
o municipalities with clearly defined objectives on energy efficiency improvements
o proposals that use proven energy efficient technologies with low pay-back periods
o municipalities that are participating in the Mitigation Action Facility Support Project
o municipalities that show readiness and capacity to implement EEDSM projects
o good past performance if a municipality has previously participated in the programme
o quality, viability and financial feasibility of proposed projects
Reasons not incorporated x This is a specific conditional grant in support of the EEDSM programme
in equitable share
Past performance 2022/23 audited financial outcomes
x R223 million was allocated and transferred to participating municipalities, and R216 million was spent by
end of 2022/23 financial year
2022/23 service delivery performance
x A total electricity saving of 15,6 MWh per annum was reported by municipalities against the total projected
electricity consumption baseline of 19.6 MWh per annum
Projected life x The grant will continue until 2026/27, subject to review
MTEF allocations x 2024/25: R236 million; 2025/26: R246 million and 2026/27: R258 million
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Energy Efficiency and Demand Side Management Grant

Payment schedule x Transfers are made in accordance with a payment schedule approved by the National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Monitoring and evaluation of the EEDSM programme including measurement and verification of energy
receiving officer savings
x Make available to municipalities, the lighting technology technical specifications guideline and support them
through capacity building workshops on best practices and pricing for EEDSM projects
x Communicate to municipalities the process and requirements for obtaining EEDSM grant funds in 2025/26
x Develop a fair and open process to accredit and establish a panel of competent service providers with
technical expertise and suppliers of energy efficient technology to support municipalities during the
implementation of EEDSM projects
x Provide technical support to municipalities participating in the Mitigation Action Facility Support Project of
South Africa
Responsibilities of municipalities
x Submit proposals as per the request for proposals issued by DMRE
x Ensure that proposals are in the format and template provided by DMRE
x Implement the EEDSM programme as per the framework and contractual agreement
x In the implementation of EEDSM projects, use service providers and/or energy efficient technology suppliers
accredited and listed by DMRE
x Submit to the DMRE detailed energy consumption baseline data and a business plan signed by the Municipal
Manager before the start of the 2024/25 municipal financial year
x Submit to the DMRE the monthly and quarterly reports approved by the Municipal Manager
x In a case where a municipality delegates the implementation of the programme to its entity (i.e. Johannesburg
City Power, Mangaung CENTLEC, etc.) such an entity shall enter into an implementation contract with the
municipality for the purposes of reporting and accountability. A copy of this implementation contract must
be shared with DMRE
Process for approval of x Proposals must be submitted by 16 September 2024 and shall be evaluated against the criteria set out in this
2025/26 business plans framework and the request for proposals issued by DMRE
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Integrated National Electrification Programme (Eskom) Grant

Transferring department x Mineral Resources and Energy (Vote 34)
Grant schedule x Schedule 6, Part B
Strategic goal x To increase access to electricity through funding of alternative energy technologies, household connections
and bulk infrastructure (substations and medium voltage lines) to ensure constant supply of electricity
Grant purpose x To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to
Eskom to increase access to electricity, existing and planned residential dwellings (including informal
settlements, farm dwellers, new and existing dwellings) and the installation of relevant bulk infrastructure in
Eskom licenced areas
Outcome statements x A reduction in household electrification backlogs
x Universal access to electricity and improvement in distribution infrastructure reliability
Outputs x The number of household connections per annum
x The number of installations with alternative energy technologies per annum
x The number of substations completed
x Kilometres of medium voltage lines completed
x Implementation of labour-intensive delivery methods, in compliance with the Expanded Public Works
Programme (EPWP) guidelines on electrification projects and the work opportunities created
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Inputs
x Output indicators
x Key activities
Conditions x Plans need to have undergone pre-engineering and project feasibility and be approved by the Director-
General of the Department of Mineral Resources and Energy (DMRE) prior to implementation
x Projects must be prioritised by municipalities in their Integrated Development Plans (IDPs) before being
approved for INEP (Eskom) grant funding
x To receive the first tranche, Eskom must submit to DMRE letters signed by municipal accounting officers to
demonstrate that the municipalities are in agreement with the projects to be undertaken
x Eskom to comply with the DMRE’s requirements to provide approved bulk projects in their business plans
x Eskom must spend at least 50 per cent of their previous transfers and comply with reporting provisions before
subsequent tranches are transferred
x By 30 December 2024, Eskom must have spent at least 60 per cent of their total INEP allocation, where
allocations are equal or less than R3.6 billion
x All assets constructed through this grant must be ring-fenced on Eskom’s asset register as government assets
and Eskom will be responsible for the operations and maintenance of these assets
x Eskom must adhere to labour-intensive construction methods in terms of the EPWP guidelines for activities
such as trenching and planting of poles including the promotion of companies owned by vulnerable groups
x Ensure effective management of the Eskom municipality debt problem to prevent adverse effects on the
implementation of the INEP
Allocation criteria x Allocations to Eskom are made on behalf of municipalities based on applications from Eskom to the
Department for all municipalities (licensed and non-licensed) according to the following criteria:
o high backlogs
o rural bias
o integration with other programmes such as the district development model, the National Development
Plan, catalytic projects, and mining towns
o the cost of a project is within benchmarked norms and standards
o the project is aligned with the IDP for a particular municipality
Reasons not incorporated x This is a specific conditional capital transfer for electrification of households and bulk infrastructure
in equitable share
Past performance 2022/23 audited financial outcomes
x The grant was allocated R3.6 billion and the entire amount was transferred to Eskom, of which R2 billion
was spent by the end of the financial year
2022/23 service delivery performance
x 102 590 connections were completed at the end of the financial year (includes connections funded from roll-
overs)
Projected life x The grant will continue until 2026/27, subject to review
MTEF allocations x 2024/25: R2.2 billion; 2025/26: R2.3 billion and 2026/27: R2.4 billion
Payment schedule x Payments are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Review and approve Eskom’s outputs and targets
receiving officer x Continuously monitor implementation
x Provide central coordination for bulk infrastructure
x Approve submissions for refurbishment of critical infrastructure
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Integrated National Electrification Programme (Eskom) Grant

Responsibilities of Eskom
x The maximum size of supply is 2.4 kVA, after diversity maximum demand, 20 Amp per household
connection, in line with the Suite of Supply Guideline (2022)
x Implement INEP according to the approved implementation guidelines
x Report to the DMRE and the National Treasury on monthly and quarterly progress on financial and non-
financial performance of the grant
x Report accurately and timeously on EPWP information
Process for approval of x Eskom and the DMRE must ensure that all planned projects are in line with municipal IDPs and priority lists
2025/26 business plans x Eskom and the DMRE must ensure that planned projects are feasible and have gone through the pre-
engineering process by 31 October 2024
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Integrated National Electrification Programme (Municipal) Grant

Transferring department x Mineral Resources and Energy (Vote 34)
Grant schedule x Schedule 5, Part B
Strategic goal x To increase access to electricity through funding of alternative energy technologies, household connections
and bulk infrastructure (substations, medium voltage lines and high voltage lines) to ensure constant supply
of electricity
Grant purpose x To implement the Integrated National Electrification Programme (INEP) by providing capital subsidies to
municipalities to increase access to electricity, existing and planned residential dwellings (including informal
settlements, farm dwellers, new and existing dwellings) and the installation of relevant bulk infrastructure
Outcome statements x A reduction in household electrification backlogs
x Universal access to electricity
Outputs x The number of connections to households per annum
x The number of installations with alternative energy technologies per annum
x The number of substations completed
x Kilometres of medium voltage lines completed
x Implementation of labour-intensive delivery methods, in compliance with the Expanded Public Works
Programme (EPWP) guidelines on electrification projects and the work opportunities created
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Key activities
x Inputs (resources)
Conditions x Municipalities must submit electrification business plans for bulk infrastructure to be registered with INEP
and abide by the advice or guidance of the Department of Mineral Resources and Energy (DMRE) regarding
the central planning and co-ordination for such bulk infrastructure
x Municipalities must provide the DMRE with a detailed project implementation plan during the first quarter
of the municipal financial year
x Municipalities must appoint service providers by 01 July 2024 before the first tranche is transferred
x Bulk infrastructure can only be funded for infrastructure serving poor households (where infrastructure
serves tariff-funded areas and poor households, costs should be shared)
x INEP funds may be used for the refurbishment of critical infrastructure, only upon approval of a business
plan submitted to the DMRE
x Municipalities must utilise their own funding if the subsidy is insufficient
x Projects should be implemented as per the contract agreed between the DMRE and the municipality, any
deviations from the contract must be communicated to the DMRE for approval
x No contracts will be signed unless all the annexures are submitted by end April 2024
x No reimbursement will be made for projects that have been implemented without the prior approval by the
DMRE
x Funds may only be used in line with the approved project implementation plan. Any amendments to the
project implementation plan must be approved by Council
x Municipalities must spend at least 50 per cent of their previous transfer and comply with reporting provisions
before the second and subsequent transfers are made
x The maximum size of supply is 2.4 kVA after diversity maximum demand, standard installation of 20 Amp
per household connection, in line with the Suite of Supply Guideline (2022)
x For projects that the municipality is planning to execute in the outer year, the DMRE will fund the pre-
engineering amount according to the Engineering Council of South Africa guidelines on professional fees
x Municipalities must adhere to labour intensive construction methods in terms of the EPWP guidelines for
activities such as trenching and the planting of poles, including the promotion of companies owned by
vulnerable groups
x Municipalities creating assets under the Eskom area of supply should enter into a Service Level Agreement
with respect to the operations and maintenance of the asset
Allocation criteria x Allocations are based on an assessment of applications from local municipalities based on:
o high backlogs
o rural bias
o number of planned households per project
o past performance
o integration with other programmes such as the district development model, the National Development
Plan, catalytic projects, and mining towns
o the financial, technical and staff capabilities to distribute electricity and expand and maintain networks
o consultation with communities through the Integrated Development Plan (IDP) process
o ensuring that universal access objectives are fast-tracked
o connecting informal settlements where service delivery has been prioritised
o new and upgrading of bulk infrastructure projects that support future electrification needs, and for
refurbishment projects, where distribution network reliability adversely impacts economic activity and
cannot sustain current electrification
Reasons not incorporated x This is a specific conditional capital transfer for electrification of households
in equitable share
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Integrated National Electrification Programme (Municipal) Grant

Past performance 2022/23 audited financial outcomes
x R2.1 billion was allocated and transferred to municipalities; and R1.5 billion was spent
2022/23 service delivery performance
x 43 287 households were connected including connections funded from roll-overs
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R1.7 billion; 2025/26: R1.7 billion and 2026/27: R1.7 billion
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Agree with municipalities on outputs and targets
receiving officer x Continuously monitor implementation and provide support to municipalities
x Verify reports from municipalities
x Ensure that the payment schedule is aligned to the timelines for projected expenditure on each project
x Enter into the Memorandum of Agreement (MoA) with municipalities
Responsibilities of municipalities
x Ensure that projects are implemented in line with what is reflected in the IDP of the municipality
x Report accurately and timeously on the management of this grant and include invoices and EPWP
information on their monthly reports, when reporting to the DMRE
x Appoint service providers during the last quarter of the 2024/25 financial year for projects to be funded in
2025/26
x Maintain and operate electricity infrastructure in line with licence conditions
x Agree and sign the addendum with the transferring officer after the reallocation of funds
Process for approval of x Application forms are sent to municipalities and the evaluation of all applications and business plan proposals
2025/26 business plans received from municipalities is completed by 31 October 2024
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HUMAN SETTLEMENTS GRANTS

Informal Settlements Upgrading Partnership Grant: Municipalities
Transferring department x Human Settlements (Vote 33)
Grant schedule x Schedule 5, Part B
Strategic goal x The creation of sustainable and integrated human settlements that enable improved quality of household
life
Grant purpose x To provide funding to facilitate a programmatic, inclusive and municipality-wide approach to the
upgrading of informal settlements
Outcome statements x Adequate housing in improved quality living environment
Outputs x The grant shall fund the outputs defined in Phases 1 – 3 of the Upgrading of Informal Settlements
Programme (UISP) in the National Housing Code of 2009
Social Facilitation:
x Number of Informal Settlements where social facilitation was conducted
Phase 1
x Number of pre-feasibility studies conducted
x Number of re-blocking projects undertaken
Phase 2
x Feasibility studies:
o number of environmental impact assessments undertaken
o number of geotechnical studies conducted
o number of any other relevant studies conducted
x Land acquisition:
o hectares of land acquired for in-situ upgrading
o hectares of land acquired for relocation
o hectares of land transferred and registered
o hectares of land availed in terms of land availability/development agreement
x Number of settlements supplied with bulk infrastructure
x Number of settlements benefitting from interim municipal engineering services and/or any other
alternative engineering services
x Number of settlements provided with rudimentary services
Phase 3
x Number of settlements provided with permanent municipal engineering services and/or any other
alternative engineering services
x Number of serviced sites developed
x Number of social and economic amenities provided.
x Number of sites transferred to end users
x Number of households provided with secure tenure
x Number of engineering designs: water, sewer, roads and and/or storm water drainage concluded
x Number of layout plans approved
Priority of government that x Priority 5: Spatial integration, human settlements and local government
this grant primarily
contributes to
Details contained in the x This grant requires municipalities to attain municipal council approval on informal settlements to be
business plan upgraded in the 2024/25 financial year
x A municipality must submit a business plan prepared in terms of the requirements of the template
determined by the DHS
x Municipalities must submit an informal settlements upgrading business plan in line with the UISP in the
National Housing Code for each settlement to be upgraded which includes:
o project description
o settlement name and global positioning system coordinates
o project institutional arrangements
o outputs and targets for services to be delivered
o cash flow projections
o procurement plan
o risk management plan
o number of re-blocking projects to be undertaken
x Number of jobs opportunities to be created
Conditions x Expenditure from this grant should be aligned to the priorities set out in the 2019-2024 Medium Term
Strategic Framework for human settlements
x Funds should be utilised as per the UISP as defined in the National Housing Code
x Business plans must be informed by the Municipal Informal Settlements Upgrading Strategy, which has
to be aligned to the Provincial Informal Settlement Upgrading Strategy
x Draft and final business plans must be aligned to municipal Integrated Development Plans
x Municipal managers must sign-off and confirm that projects captured in business plans are ready for
implementation in the 2024/25 financial year and will yield the expenditure as per cashflows submitted
x Final business plans must be submitted by 31 May 2024
x Municipalities should only implement projects in the approved upgrading plans and any deviation from
the approved upgrading plans should be sought from the DHS
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Informal Settlements Upgrading Partnership Grant: Municipalities

x Municipalities should ensure alignment between the infrastructure grants (provision of bulk) and the
ISUPG
x Municipal managers must sign off and confirm that projects captured in their informal settlements
upgrading plans are assessed and approved for implementation in the 2024/25 financial year
x The transfer of the first tranche of funds is conditional upon the Transferring Officer of national
Department of Human Settlements (DHS) approving the business plan and informal settlements
upgrading plans per settlement consistent with the provisions of the Housing Act, and in compliance with
the National Housing Code
x The flow of the second tranche will be conditional upon the:
o submission of the first quarter report, in line with the requirements of the Municipal Finance
Management Act (MFMA) circular 88, signed-off by the accounting officer of the municipality
o submission of the report with financial and non-financial information aligned to the approved
upgrading plans
x The flow of the third tranche will be conditional upon submission of second quarter (both financial and
non-financial) performance information, in line with the requirements of MFMA circular 88
x Municipalities may request in writing to the transferring officer, approval to amend their business plans
during the municipal adjustment period
x If a municipality is allocated additional funding or its funds are stopped and reallocated to another
municipality, a revised business plan must be submitted for subsequent reporting
x The payment schedules submitted by municipalities should be derived from the cash flows contained in
the approved upgrading plans
x Municipalities must spend at least 70 per cent of their allocations on bulk infrastructure and internal
services
x A maximum of 5 per cent of a municipality’s allocation may be utilised for the Operational Support
Capital Programme as per the Operational Support Capital Programme Policy of the DHS
x A maximum of 3 per cent of the total allocation should be earmarked for social facilitation
x A maximum of 5 per cent of the annual allocation should be used for re-blocking
x Municipalities may adjust their business plans during the mid-term budget adjustment period
x Municipalities are allowed to shift budget between projects in the business plan provided that no new
projects are introduced into the business plan in year without the approval of the transferring officer
Allocation criteria x The grant is allocated to all metropolitan municipalities
x These funds are determined through the USDG allocation formula
Reasons not incorporated in x This is a conditional grant with a specific purpose to provide for the upgrading of informal settlements
equitable share and other related aspects thereto
Past performance 2022/23 audited financial outcomes
x R4.3 billion was allocated and transferred to municipalities; and R1.9 billion (45 per cent) was spent
2022/23 service delivery performance
x Service delivery performance is as indicated in the performance evaluation report for 2022/23
Projected life x This grant will continue until 2026/27, subject to review
MTEF allocations x 2024/25: R4.5 billion; 2025/26: R4.7 billion and 2026/27: R4.9 billion
Payment schedule x Transfers will be made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Receive, assess and make determinations on the credibility of municipal informal settlements upgrading
receiving officer plans and the implementation readiness of projects captured therein
x Maintain the policy and programme and assist with interpretation
x Monitor and evaluate municipal financial and non-financial grant performance and control systems
including quarterly summary reports on performance related to the UISP
x Provide implementation assistance support to municipalities as may be required
x Undertake structured and other visits to municipalities as is necessary
x Facilitate structured intergovernmental forums for regular interaction with municipalities
x Identify lessons from the preparation and implementation of this window and use these to inform the
design of the proposed new grant for informal settlement upgrading
x The transferring officer should design and distribute a template, before 1 July 2024, to be signed by a
municipal manager or a delegated officer to be submitted with monthly and quarterly reports by
metropolitan municipalities
x Use the grant to leverage other forms of funding
x Prioritise the gazetted priority projects
Responsibilities of municipalities
x Municipalities should ensure collaboration and involvement of communities and civil organisations in
the signing of implementation protocols for projects to be implemented
x Initiate, plan and formulate applications for projects relating to the upgrading of informal settlements,
which in the case of municipalities that are not accredited, must be in collaboration with the relevant
provincial department
x Develop long term municipal wide informal settlements upgrading strategy that will influence the annual
business plan
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Informal Settlements Upgrading Partnership Grant: Municipalities

x Request assistance from the provincial department on any of the matters concerned if the municipality
lacks the capacity, resources or expertise
x Municipalities must align their business plan with Municipal housing chapters of IDPs and Infrastructure
Reporting Model (IRM) in terms of section 13(1)(a) of this Act
x Implement approved projects in accordance with the UISP in the National Housing Code of 2009
x Fast-track the planning approval processes for informal settlements upgrading projects
x Assume ownership of the engineering services installed
x Manage, operate and maintain settlement areas developed under this programme
x Coordinate and facilitate the provision of bulk and connector engineering services (including through
funding from the main USDG)
x Submit a report on the status of informal settlements in their municipal area and their categorisation (in
terms of the National Upgrading Support Programme’s methodology) to DHS by 29 May 2024
x Identify lessons from the implementation of this grant and share these with DHS
x Municipalities should submit a signed letter by a municipal manager or a delegated person, as an
attachment to the monthly and quarterly reports
x Detailed performance report per settlement (i.e., project level performance) report for phase 1-3 aligned
to the business plan must be submitted quarterly
x Municipalities must adhere to section 16 of the 2024 Division of Revenue Act
x Municipalities must utilise the ISUP grant to leverage alternative financing mechanisms/instruments
Municipalities must report quarterly on projects funded, in line with the requirements of the MFMA
circular 88. Reporting must include financial and non-financial performance on progress against the UISP
plans, using the template prescribed by the DHS
x Municipalities must report on the percentage of their allocations awarded to companies owned by
designated groups on a monthly and quarterly basis
x Municipalities must submit financial performance reports by no later than 10 working days after the end
of each month
x Each informal settlement should have a project specific upgrading plan available upon request by the
DHS
x Should on quarterly basis, report on the number of jobs and training opportunities to be created
Process for approval of x Draft business plans must be submitted to the DHS by 24 March 2025
2025/26 business plans x The DHS will provide feedback on the draft business plans by 30 April 2025
x Final business plans must be submitted by no later than 30 May 2025
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Urban Settlements Development Grant

Transferring department x Human Settlements (Vote 33)
Grant schedule x Schedule 4, Part B
Strategic goal x The creation of sustainable, reliable, quality infrastructure asset base to enable the development of integrated
urban settlements that enable improved quality of household life
Grant purpose x To supplement the capital revenues of metropolitan municipalities in order to implement infrastructure
projects that promote equitable, integrated, productive, inclusive and sustainable urban development
Outcome statements x The outcomes to be realised in order to promote integrated sustainable urban settlements and improved
quality of living environments are as follows:
o supporting inclusive densification and transit-oriented urban development, integrating existing and new
urban developments
o increased investment in existing and new bulk and distribution for urban developments
o improved quality of water and sanitation services
o increased bulk infrastructure capacity for municipal services
o provide opportunities for leveraging of public funding within partnerships that promote integrated
mixed-income and mixed-use urban development projects and funding for broader urban development
o provision of resources for sustainable community development for social and economic infrastructure
and meaningful participation
Outputs x The following outputs should be funded by the grant to support the improvement of the overall built
environment:
o increased annual investment in renewal (rehabilitation and/or replacement) and expansion in municipal
bulk and distribution infrastructure
o increase in municipal bulk and link infrastructure increase in access to public and socio-economic
amenities
o construction/provision of internal engineering services, including backyarders and densification overlay
zones
o increase in land provision for informal settlement upgrading subsidised housing, or mixed-use
developments in support of approved human settlements and other urban developments
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily x Priority 5: Spatial integration, human settlements and local government
contributes to
Details contained in the x This grant uses the Urban Settlements Development Grant (USDG) plan (containing a project list with
business plan project names, project descriptions, infrastructure classification, Geographic Information System (GIS)
coordinates and wards in which projects are being developed. The USDG plan is consistent with the
Integrated Development Plan (IDP), including the human settlements chapter of the IDP, and the Service
Delivery and Budget Implementation Plan (SDBIP) of the receiving municipality
x Name of the grant or fund for which USDG acts as supplementary, per project
x Approved project budget and total project expenditure to date
Conditions x Municipalities must submit a USDG plan that is aligned to the SDBIP, IDP and the One Plan in pilot areas
for the District Development Model to the national Department of Human Settlements (DHS) and National
Treasury
x The annual USDG plan must contain a project list with project names, project descriptions, classification of
infrastructure, GIS coordinates and wards in which projects are being developed. The submission should
include motivations of how the projects will benefit poor households and information on spatial targeting,
co-funding and other associated investments
x Municipalities must prioritise critical water, sanitation, roads, storm water and electricity projects
x The flow of the first tranche is conditional upon:
o approval of the municipal USDG business plan by the DHS
o submission of the 2023/24 third quarter financial performance signed off by the municipal accounting
officer or duly delegated official and non-financial information in line with the requirements set out in
the Municipal Finance Management Act (MFMA) circular 88
o submission of a final USDG plan that is aligned to the municipal IDP, SDBIP and national priorities by
15 April 2024
x The flow of the second tranche will be conditional upon the submission of the 2023/24 fourth quarter
financial performance signed off by the municipal accounting officer and/or duly delegated authority and
non-financial information as per the requirements set out in the MFMA circular 88
x The flow of the third tranche will be conditional upon submission of second quarter financial performance
signed off by the municipal accounting officer or duly delegated authority and non-financial information as
per the requirements set out in the MFMA circular 88
x A maximum of 5 per cent of the USDG may be used to procure capacity to support the implementation of
USDG human settlements programme outputs as contained in the Medium-Term Strategic Framework
(MTSF) and in line with the capacity building guideline issued by DHS
x Municipalities must indicate the amounts of their annual allocations for spending on the identified national
priority projects as approved by the National Department
x Municipalities must prioritise the implementation of projects that are in the gazetted Priority Human
Settlements and Housing Development Areas subject to these projects being included in the municipal IDP
x Municipalities may request in writing to the transferring officer to amend the approved business plans during
the mid-term adjustment period. Approval is subject to the transferring officer’s concurrence. The following
factors must be taken into consideration in the amendment of the business plans:
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Urban Settlements Development Grant

o the total grant allocation and delivery targets should be maintained unless the allocation has been stopped
or reallocated in terms of sections 18 and 19 of the 2024 Division of Revenue Act (DoRA)
o no new projects are to be introduced into the business plan without approval by the transferring officer
x With approval by the transferring officer, municipalities may utilise funding for the procurement of
specialised waste management vehicles servicing the poor. Municipalities must complete a technical
assessment report (TAR) which must comply with the norms and standards for specialised waste
management vehicles. The TAR must demonstrate that funds will solely be used for the expansion of waste
management services to poor households previously under- serviced
x An amount of R772 million in 2024/25 is ring-fenced for projects conditionally approved through the Budget
Facility for Infrastructure (BFI). The following amounts per municipality must be used in 2024/25, as
conditionally approved by the BFI committee:
o R118 million for eThekwini Metropolitan Municipality for the implementation of phase 1 of the Avoca
Node Programme
o R654 million for the City of Johannesburg for the implementation of the Lufhereng Mixed Use
Development Programme
x Should there be cost variations of more than 10 per cent on a Budget Facility for Infrastructure funded
projects, the relevant municipality is required to inform the National Treasury and the transferring officer
within 30 days of confirming the cost variations
Water financing component
x Municipalities must submit the following to the transferring officer and the National Treasury to qualify for
making an application for the financing component:
o a council approved water turnaround strategy by 31 July 2024
o a roadmap on the institutional reforms for improved management and governance by 30 September 2024
o a water and sanitation services business and investment plan that is consistent with the water services
development plan by 30 September 2024
Allocation criteria x The grant is allocated to all metropolitan municipalities
x The base allocation is derived from the Municipal Infrastructure Grant formula explained in part 5 of
annexure W1 of the 2024 Division of Revenue Bill. The formula incorporates household backlogs in basic
services and access to socio-economic services and poverty-weighted data
x The BFI allocations ring-fenced in this grant are application-based
Reasons not incorporated x This is a supplementary capital infrastructure grant with conditions, objectives and distribution criteria
in equitable share (including infrastructure backlogs) different to those of the equitable share
Past performance 2022/23 audited financial outcomes
x Of the R7.5 billion allocated, R7.3 billion was transferred to municipalities; and R3.6 billion (49 per cent)
was spent
2022/23 service delivery performance
x Service delivery performance is as indicated in the performance evaluation reports for 2022/23
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R8.7 billion; 2025/26: R9.2 billion and 2026/27: R9.8 billion
Payment schedule x Transfers will be made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Develop indicators for the outcomes and outputs
receiving officer x Convene a structured forum to meet with municipalities on a quarterly basis
x Monitor and evaluate the municipal financial and non-financial performance of the grant, including quarterly
summary reports on performance across municipalities
x Provide support to municipalities with regard to human settlement programmes including but not limited to
oversight visits to municipalities as may be necessary, facilitate strategic and spatial planning support related
to urban development
x Publish a guideline by 30 March 2024 on how municipalities should use capacity funds from this grant
x Ensure collaboration between provinces and municipalities to promote area-based planning, budgeting and
funding alignment as well as implementation support, where applicable
x Coordinate and facilitate interaction between national departments, state-owned enterprises, other relevant
entities of the state, provincial departments of human settlements and participating municipalities, on a
quarterly basis
x Participate in the municipal budget benchmarking process as and when indicated by the National Treasury
x The transferring officer should design and distribute a template by 1 July 2024 to be signed by a municipal
manager or a delegated officer to be submitted with monthly and quarterly reports by metropolitan
municipalities
x The review of revised business plans must be finalised by the DHS within 14 days of submission by the
municipality
x Use this grant to leverage alternative financing mechanisms/instruments
Responsibilities of other national sector departments
x The Department of Mineral Resources and Energy, Department of Water and Sanitation, Department of
Environment, Forestry and Fisheries and the Department of Transport must all provide technical advice and
support relevant to their sectors and monitor the performance of municipalities in line with the requirements
set out in the MFMA circular 88
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Urban Settlements Development Grant

x National Treasury will issue a guidance note by 1 April 2024, on requirements for turnaround strategies,
institutional reforms and business plans for the water financing component
Responsibilities of municipalities
x Complete the business plan template and ensure accurate information and data is provided
x Metropolitan municipalities may replace non-performing projects with performing projects providing a
similar infrastructure that fulfils the same policy objectives. The performing projects should be from the
approved business plans and the replacement should not jeopardise the achievement of the overall MTSF
targets committed to by the municipality
x Changes to the project list of the approved business plan and within the same and related function must be
reported quarterly to the DHS in writing and provide all the relevant details of the new project within 30 days
after the end of the quarter
x Comply with the terms and conditions of the receiving officer outlined in the 2024 DoRA
x Ensure effective and efficient utilisation of the grant and alignment to the purpose and outputs of the grant
x Ensure compliance with required intergovernmental forums, reporting, and accountability frameworks for
human settlements
x Ensure that the USDG is used to meet municipal priorities
x Municipalities should submit a signed letter by a municipal manager or a delegated authorised person as an
attachment to the monthly and quarterly reports
x Municipalities must report on the percentage of their allocations spent on service provided by companies
owned by designated groups on a quarterly basis
x Municipalities must adhere to section 16 of the 2024 DoRA
x Municipalities must report quarterly on projects funded, in line with the requirements of the MFMA circular
88. Reporting must include financial and non-financial performance on progress against UISP plans, using
the template prescribed by the DHS
x Municipalities must submit the financial performance reports within 10 working days after the end of the
month
x Use this grant to leverage alternative financing mechanisms/instruments
Process for approval of x Municipalities must submit a comprehensive draft USDG plan (based on MFMA circular 88 indicators) with
2025/26 business plans targets aligned to the MTSF, IDP and SDBIP and a draft and/or approved municipal budget
to the transferring officer for comment, by 15 February 2025
x The revised USDG plan should be submitted by 15 April 2025
x The business plan will be finalised before the start of the municipal financial year
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NATIONAL TREASURY GRANTS

Infrastructure Skills Development Grant

Transferring department x National Treasury (Vote 8)
Grant schedule x Schedule 5, Part B
Strategic goal x To improve infrastructure delivery management capacity within municipalities by developing a long-term and
sustainable pool of registered professionals with built environment and related technical skills in engineering,
town and regional planning, quantity surveying, geographic information systems and project management
Grant purpose x To recruit unemployed graduates into municipalities to be trained and professionally registered as per the
requirements of the relevant statutory councils within the built environment
Outcome statements x Developed technical capacity within local government to enhance infrastructure provision, and service delivery,
through improved infrastructure planning, implementation, operations and maintenance
x Registered professionals with built environment qualifications (national diploma and/or degree) as per the
statutory councils’ requirements
x Increased number of qualified and registered professionals employed within local government
Outputs x Number of built environment graduates registered as candidates for training and professional development as per
requirements of the relevant statutory councils
x Number of graduates recognised as registered professionals by the relevant statutory councils
x Number of graduates employed as registered professionals within the built environment in local government
Priority of government that x Priority 5: Spatial integration, human settlements and local government
this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions x The business plan must demonstrate that the municipality has projects in which the graduates can be trained, and
provide the relevant complexity of work and responsibility that can support graduates to meet the registration
requirements of the relevant statutory councils and the budget must be clearly outlined
x Municipalities must have a Project Management Unit
x The business plan must be signed by the Municipal Manager
x Graduates must be seconded to an entity (public or private) if no relevant training is available to develop the
necessary competence of the graduates
x Where graduates are placed in another entity (public or private) a memorandum of agreement must be developed
and signed between the municipality and the entity, according to Infrastructure Skills Development Grant (ISDG)
guidelines. The memorandum of agreement must clearly demonstrate the supervision requirements and the roles
and responsibilities of all parties associated with the training of graduates
x Graduates must have a national diploma or degree in the built environment from higher education institutions i.e.
universities or universities of technology recognised by the statutory council
x Municipalities must provide training as per the road-to-registration requirements of the relevant statutory council
x Mentoring must be provided by registered professionals in the same field as the graduates in training. The full
names and proof of registration of the mentor must be submitted to the National Treasury, and a contract must
be entered into with each mentor, in accordance with the ISDG guidelines
x The ISDG funding is to be utilised exclusively for costs associated with the training and professional
development process of graduates (refer to ISDG guidelines)
x The business plan of a municipality must include an absorption strategy for the graduates within the municipality
or any other municipality
x A project administrator may be appointed per municipality for the purpose of the ISDG administration if
approved by National Treasury (refer to ISDG guidelines)
x Graduates are to be placed in units to support the management, maintenance and/or implementation of
infrastructure, infrastructure related projects and accelerated service/infrastructure delivery
x Graduates must be assigned to a supervisor with experience in the same field as the graduates-in-training
x Graduates’ training progress is to be evaluated by professionally registered mentors on a quarterly basis and the
development of the required competencies of graduates is to be evaluated bi-annually
x Municipalities must submit monthly and quarterly reports timeously
x Graduate reports and/or log books must be completed in the format of the statutory council and must be signed
by the registered mentor/supervisor as required by statutory councils
x Municipal Managers must sign a service level agreement (SLA) with the National Treasury and such an
agreement must be adhered to
x Non-compliance with the above conditions can result in the funds being withheld, stopped or re-allocated
Allocation criteria x Allocations are based on business plans submitted and the ability of municipalities to provide training and
professional development to graduates for the duration of the candidacy phase as stipulated by statutory councils
Reasons not incorporated in x This conditional grant is meant to develop technical skills within municipalities
equitable share
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Infrastructure Skills Development Grant

Past performance 2022/23 audited financial outcomes
x R160 million was allocated and transferred to 15 municipalities and R154 million was spent
2022/23 service delivery performance
x The grant has created employment and training opportunities
x Currently, 364 graduates are in training
x Since the inception of the grant, 332 graduates have been professionally registered with the relevant statutory
councils
x 270 graduates are professionally registered and absorbed by the municipalities
x In 2022/23 the following municipalities hosted graduates through the grant: Buffalo City (20 graduates); Nelson
Mandela Bay (37 graduates); eThekwini (64 graduates); City of Johannesburg (15 graduates); Polokwane (18
graduates); Govan Mbeki (67 graduates); Gert Sibande (31 graduates); Alfred Nzo (19 graduates); Sol Plaatje
(13 graduates); John Taolo Gaetsewe (9 graduates); King Sabata Dalindyebo (10 graduates); City of Cape Town
(23 graduates); George (17 graduates); Alfred Duma (11 graduates); Thulamela (10 graduates)
Projected life x The grant is expected to continue up to 2026/27, subject to review
MTEF allocations x 2024/25: R165 million; 2025/26: R173 million and 2026/27: R181 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by the National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Issue guidelines and supporting documentation for the implementation of the ISDG
receiving officer x Rollout the ISDG in municipalities in compliance with the ISDG framework, guidelines and relevant prescripts
x Manage, monitor and report on the programme
x Ensure professional development is aligned to statutory council requirements
x Monitor the registration progress of graduates with the relevant statutory councils by municipalities
x Monitor financial and non-financial performance of the ISDG
x Maintain graduates’ database for the ISDG
x Work with relevant stakeholders on policies, strategies and guidelines to recruit graduates into permanent
positions in local government after they have registered as professionals
x Participate in the review of the municipal capacity support system during 2024
Responsibilities of municipalities
x Comply with the requirements of the 2024 Division of Revenue Act, ISDG guidelines, service level agreement
and the requirements of the relevant statutory councils
x Municipalities must prepare a structured training plan, indicating how graduates will be exposed to suitable
projects, to ensure that graduates achieve competencies in relevant activities and are developed professionally to
meet the outcome(s) requirements for professional registration
x Seek and provide secondment opportunities/agreements with professional service providers, appointed by the
municipality, when there is no more relevant work with adequate responsibility for the candidate to progress
x Provide the candidate with the requisite workspace, supervisor, tools of profession/trade and logistics to perform
the recommended activities within their training plans
x Continuously review and assess the candidates’ work and progress on the road-to-registration and make
recommendations for corrective action
x Ensure that candidates attend professional development activities in accordance with their training plans,
progress and the requirements of their respective statutory councils
x Attend all meetings and workshops convened by the National Treasury relating to this grant
x Support and supervise graduates on the road-to-registration training
x Recruit professionally registered mentors who are able to provide the skills training required and ensure that they
are adequately orientated on the registration process and its requirements
x Manage the programme and provide progress reports on a monthly and quarterly basis in the standard reporting
templates provided by the National Treasury
x Manage the utilisation of ISDG funds and report to the National Treasury
x The municipality must provide, and update, the list of business tools procured with ISDG funds. The business
tools must be procured in accordance with ISDG guidelines
x Municipalities must submit applications for graduates to register as candidates with the relevant statutory
councils within six months, and where not initially eligible, must complete the additional requirements for
acceptance as a candidate within 12 months of intake
x Municipalities must submit evidence of the graduates’ registration to National Treasury when graduates have
registered as professionals
Process for approval of x Interested municipalities must submit a three-year business plan by 30 August 2024 for assessment by the
2025/26 business plans National Treasury
x Participating municipalities must submit revised business plans to the National Treasury by 30 August 2024
 236

Local Government Financial Management Grant

Transferring department x National Treasury (Vote 8)
Grant schedule x Schedule 5, Part B
Strategic goal x To secure sound and sustainable management of the fiscal and financial affairs of municipalities
Grant purpose x To promote and support reforms in financial management by building capacity in municipalities to
implement the Municipal Finance Management Act (MFMA)
Outcome statements x Strengthen capacity in financial management of municipalities
x Improved and sustained skills development, including appointment of interns supporting the implementation
of financial management reforms focusing on the gaps identified in the Financial Management Capability
Maturity Assessments and as reflected in the Financial Management Grant (FMG) support plans
x Appropriately skilled financial officers appointed in municipalities with financial management competencies
beyond the minimum competencies’ regulations
x Timely submission of all in-year reports, including the financial statements and improved audit outcomes
x Improvement in municipal financial governance and oversight decisions
Outputs x Number of municipal officials registered for financial management training
x Number of interns serving on the internship programme
x Number of municipalities that have assessed their Financial Management Capability Maturity (FMCMM)
using the web enabled FMCMM & Audit Action Plan tools and developed plans to address weaknesses
x Number of municipalities with established internal audit units and audit committees
x Number of municipalities that utilise the e-monitoring compliance system to improve financial management
x Number of municipalities that are compliant with the Standard Chart of Accounts (mSCOA)
x Number of support plans developed
Priority of government x Priority 1: A capable, ethical, and developmental state
that this grant primarily x Priority 5: Spatial integration, human settlements, and local government
contributes to
Details contained in the x This grant uses a FMG support plan to direct resources towards addressing weaknesses in financial
business plan management
Conditions x FMG funds can be used towards the following to improve institutional sustainability:
o strengthen capacity and up-skilling officials in the budget and treasury office, internal audit and audit
committees
o a total of five interns in local municipalities and three interns in metropolitan and district municipalities
must be appointed over a multi-year period. Municipalities must submit a plan for the retention of interns
through the internship programme
o acquisition, upgrade and maintenance of financial management systems to produce multi-year budgets,
in-year reports, service delivery and budget implementation plans, annual financial statements, annual
reports and automated financial management practices
o support the training of municipal financial management officials towards attaining the minimum
competencies, as regulated in Government Gazette 29967 of June 2007 amended through Gazette 41996
of October 2018
o support the preparation of the assets register, focusing on skills transfer to municipal officials
o any technical support to municipalities must include the transfer of skills to municipal officials
o support to strengthen financial governance and oversight, as well as the functioning of internal audits
and audit committees
o on-going review, revision and submission of FMG support plans to the National Treasury that address
weaknesses in financial management
x FMG support plan must be consistent with the conditions of the grant and be submitted timeously
x Timely submission of reports with complete information as prescribed in the 2024 Division of Revenue Act
(DoRA)
x Expenditure must be maintained at appropriate levels
Allocation criteria x All municipalities benefit from the allocations to augment their own resources in support of implementation
of the financial management reforms
x Priority is given to municipalities:
o with challenges/shortcomings in processes, procedures and systems to effectively implement the MFMA,
as identified in the Financial Management Capability Maturity assessment
o with poor audit outcomes
Reasons not incorporated x Grant provides direct support to municipalities to develop financial management and technical capacity for
in equitable share the implementation of the MFMA, its regulations and associated financial reforms
Past performance 2022/23 audited financial outcomes.
x R569 million was allocated and transferred to 257 municipalities
x R563 million was spent by municipalities
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Local Government Financial Management Grant

2022/23 service delivery performance.
x 257 municipalities submitted FMG support plans
x 1 205 graduate finance interns were serving on the internship programme in municipalities as at 30 June 2023
x 3 461 interns have been permanently appointed since 2004 in municipalities
x 1 534 officials received statements of results for attaining the minimum competencies
x 257 municipalities are budgeting and transacting using the municipal standard charts of accounts
x 185 municipalities have established disciplinary boards as at 30 June 2023
x 239 municipalities submitted AFS by the extended deadline as at 31 October 2022
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R582 million; 2025/26: R590 million and 2026/27: R617 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Management, monitoring, and reporting on the programme
receiving officer x Transfer funds to municipalities in terms of the 2024 DoRA
x Participate in the review of the municipal capacity support system during 2024
x With respect to the provision of support for the preparation of asset registers, collaborate with the Department
of Cooperative Governance
Responsibilities of municipalities
x Submit support plans which are consistent with the conditions of the grant
x Submit reports consistent with the reporting requirements in the 2024 DoRA
x Undertake an assessment of the requisite skills and training needs in the Budget and treasury office, internal
audit units in full-time employment, to enable the municipality to perform the functions required in the
MFMA
x Develop consultancy reduction plans on all financial management disciplines where consultants are
appointed to perform such functions
Process for approval of x The programme is based on the FMG support plans which municipalities must submit to the National
2025/26 support plans Treasury before the start of the municipal financial year
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Neighbourhood Development Partnership Grant

Transferring x National Treasury (Vote 8)
department
Grant schedule x Schedule 5, Part B and Schedule 6, Part B
Strategic goal x Eradicating spatial inequality towards the creation of liveable, sustainable, resilient, efficient, and integrated
towns and cities
Grant purpose x To plan, catalyse, and invest in targeted locations in order to attract and sustain third party capital investments
aimed at spatial transformation, that will improve the quality of life, and access to opportunities for residents in
South Africa’s targeted locations, under-served neighbourhoods, townships and rural towns
Outcome statements x Spatially integrated cities and towns
x Diversity of public and private capital investments leveraged into targeted locations
x Improved ratio of Neighbourhood Development Partnership Grant (NDPG) to third-party capital investment
into strategic locations
x Improved municipal capacity to support infrastructure investment planning, prioritisation, and ability to drive
long-term spatial transformation
x Improved social cohesion and strengthened social safety net
Outputs x Targeted locations with catalytic projects, defined as either:
o urban hub precincts with secondary linkages and rural regional service centres
o catalytic programmes within integration zones
o built environment upgrade projects in urban townships and rural towns
o leveraged third-party capital investment into targeted locations
x The production and dissemination of toolkits, guidance and/or good practice notes and supporting knowledge
sharing events
x Enhanced municipal strategic competencies in investment targeting, implementation, and urban management
x Number of work opportunities and full-time equivalents created through the city-led public employment
programme (PEP)
Priority of government x Priority 2: Economic transformation and job creation
that this grant x Priority 5: Spatial integration, human settlements, and local government
primarily contributes
to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions x Compliance with the aims and objectives outlined in the investment plans between the municipality and the
transferring officer
x Submission of cash flow schedules with budgets and time-frames for technical assistance and capital grant
(project) implementation as requested by the transferring officer
x Programme execution is dependent on a sequential and formal acceptance/approval by the transferring officer
of NDPG-related municipal plans or deliverables
x Municipalities must commit to forging partnerships with businesses, investors, communities, national and
provincial government, and state-owned entities in order to leverage the third-party capital investment required
to ensure long-term and sustainable outcomes for each precinct
City-led Public Employment Programmes (PEP)
x R650 million has been allocated to the eight metros from the Public Employment Stimulus for 2024/25. The
breakdown per municipality is as follows:
o Buffalo City R36 million
o City of Cape Town R130 million
o City of Ekurhuleni R125 million
o City of Johannesburg R86 million
o City of Tshwane R111 million
o eThekwini R107 million
o Mangaung R40 million
o Nelson Mandela Bay R15 million
x Funds may be used to implement new or upscale existing city-led PEPs that contribute to: upgrading informal
settlements, township economic development, maintenance, development and management of public space and
assets within human settlement and economic nodes, greening and cleaning; food safety; innovative service
delivery; sharing and management of local knowledge and information; community safety; environmental
services and management; and community tourism
x Metropolitan municipalities must submit a business plan for approval by National Treasury on the date stipulated
by National Treasury, outlining the key PEP initiatives, activities, inputs, output indicators and outcome
indicators and delivery and reporting mechanisms
x Project implementation and spend can only commence on approval of the business plan by National Treasury
x 90 per cent of the funds may be used for the operating costs of running a public employment programme:
o the basic minimum wage should be used as a guideline for costing the PEP employment opportunities
o supervisory, project management and operational-related materials costs should be budgeted for
x A maximum of 10 per cent of the PEP allocation can be used for the purchasing of capital equipment
x Cities can shift funds between city-led PEP projects, but they are required to notify the National Treasury of any
such shifts in the monthly reports
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Neighbourhood Development Partnership Grant

Allocation criteria x The grant funds the following activities in targeted locations that are defined as urban hubs and regional service
centres:
o planning and the development of catalytic programmes and projects
o the development of built environment upgrade projects in townships and rural towns
x Schedule 6, Part B: technical assistance allocations support planning and professional programme management
costs for programmes and projects in targeted locations in order to attract and sustain third party capital
investments based on the NDPG’s allocation criteria
x Schedule 5, Part B: capital grant allocations are determined via a pipeline of prioritised projects that have been
identified through the planning process, in targeted locations
x Allocations are focused on municipalities whose circumstances align with the NDPG’s criteria, these include:
higher population densities, diverse nature of economic activity, concentrations of poverty, inefficient spatial-
historical development, improved connectivity and mobility (in particular through improved public transport
networks)
x Rural towns are selected according to population or population growth, location, economic potential and/or
growth and governance and financial health
Reasons not x This grant has a strong focus on catalytic nodal and linkage investment in targeted township locations that is not
incorporated in the focus of the equitable share
equitable share
Past performance 2022/23 audited financial outcomes:
x R1.3 billion was allocated and transferred in Schedule 5, Part B direct transfers to municipalities and R1.1 billion
was spent
x R201 million allocated in Schedule 6, Part B indirect transfers to municipalities and R190 million of this was
spent by the end of the national financial year
2022/23 service delivery performance
x 90 NDPG projects under construction in 2022/23
x R20 billion in estimated third party investment leveraged (cumulative since 2007/08)
x 698 catalytic projects approved (cumulative since 2007/08)
x 18 long-term urban regeneration programmes registered (cumulative since 2013/14)
x 23 640 jobs were created under PEP
Projected life x This grant is expected to continue over the medium term
x PEP portion of the grant has been extended to 2024/25
MTEF allocations Direct transfers (Schedule 5, Part B):
x 2024/25: R1.3 billion; 2025/26: R669 million and 2026/27: R700 million
Allocation-in-kind (Schedule 6, Part B):
x 2024/25: R95 million; 2025/26: R99 million and 2026/27: R104 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Funds plans and catalytic projects in targeted locations that are defined either as urban hubs, integration zones,
receiving officer catalytic programmes or as built environment upgrade projects in urban and rural towns, including:
o notifying all municipalities of their allocation status, both directly and via the Neighbourhood
Development Partnerships page on the National Treasury website
o reporting in terms of the 2024 Division of Revenue Act (DoRA)
o determining grant allocations for the Medium-Term Expenditure Framework period
o governing the acceptance or approval milestones of NDPG-related municipal plans or deliverables
o monitoring, managing and evaluating financial and non-financial performance
o overseeing and enforcing the conditions of this grant
o producing and disseminating toolkits, guidance and good practice notes that strengthen competencies in
investment targeting, implementation and urban management
x Coordinate an advisory committee that includes the Department of Rural Development and Land Reform,
Department of Cooperative Governance as part of the management of NDPG’s small town projects
x Participate in the review of the municipal capacity support system during 2024
Responsibilities of municipalities
x Compile and submit monthly and quarterly expenditure and progress reports in line with NDPG requirements
and as stipulated in the 2024 DoRA
x Submit a cash flow schedule with budgets and time-frames for technical assistance and/or capital grant
implementation as requested by the transferring officer
x Provide adequate human resources capacity for the successful coordination and implementation of NDPG
projects
x Coordinate the development of NDPG related municipal plans or deliverables and ensure that they are aligned
with the grant objectives against which performance will be assessed
x Cities must form partnerships with relevant civil society or private sector implementing partners for the roll-out
of City PEPs in line with City partnering policies
x Manage and monitor technical assistance and/or capital grant implementation ensuring sound financial
management and value for money
x Maintain accurate and up to date grant and performance information as specified in NDPG management
information formats and systems
x Engage stakeholders so as to develop partnerships that leverage funding into the targeted locations
x Enter and manage partnerships agreements to ensure that the desired project deliverables and objectives are met
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Neighbourhood Development Partnership Grant

x Collect and provide evidence of funding leveraged into each precinct
x Mainstream and reflect the NDPG development strategies and plans across the municipality, i.e., through the
municipal:
o spatial development frameworks and capital investment frameworks (as a chapter in the municipal Spatial
Development Framework)
o Integrated Development Plans
Process for approval of x Submission of NDPG related municipal plans and/or deliverables within the timeframes defined in each
2025/26 business plans municipality’s own work plans
x Plans and/or deliverables must include an indication of:
o the ability to attract and report on third-party funding leveraged
o the quality of performance and progress reporting
o the level of NDPG alignment across all municipal development strategies and plans including coordination,
targeting, and prioritisation with other related capital projects as reflected through municipal spatial
development frameworks and capital investment frameworks
 241

Programme and Project Preparation Support Grant

Transferring department x National Treasury (Vote 8)
Grant schedule x Schedule 5, Part B
Strategic goal x The development of more inclusive, liveable, productive and sustainable urban built environments in
metropolitan municipalities
Grant purpose x To support metropolitan municipalities to develop a pipeline of investment ready capital programmes and
projects through establishing and institutionalising an effective and efficient system of programme and
project preparation and the allocation of a growing level of municipal resources to preparation activities
Outcome statements x Strengthened and effective system of programme and project preparation in the metropolitan municipalities
Outputs x Effective and transparent system for project approvals (clearly defined authorising environment) in the
metropolitan municipalities
x Increased investment in programme and project preparation by the metropolitan municipalities
x Credible pipeline of projects developed by metropolitan municipalities
x Number of feasibility studies/strategies completed
x Long-term programmes/projects that will attract private investment and assist metropolitan municipalities
enhance revenue
Priority of government x Priority 5: Spatial integration, human settlements, and local government
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Inputs
x Key activities
Conditions x Eligibility is restricted to metropolitan municipalities which have committed to co-financing contributions
x The first transfer of the grant will only be released to a municipality that has, by 31 May 2024, submitted a
work plan to National Treasury with programme and project preparation activities Transfers will be based
on performance in line with the work plans and approved projects submitted to National Treasury
x Funds can only be spent on direct operating costs for programme and project preparation activities
x Metropolitan municipalities must commit to forging partnerships with businesses, investors, communities,
national and provincial government and state-owned entities in order to leverage the third-party capital
investment required to ensure long-term and sustainable outcomes
Allocation criteria x Allocations will be made based on municipal submissions (work plan)
x Final allocations will be based on performance
Reasons not incorporated x The grant provides funding to the metropolitan municipalities to enhance the performance of their urban
in equitable share built environment programmes by supporting programme and project preparation. It reflects commitments
contained in the National Development Plan to streamline funding for urban public investments to support
the restructuring of the urban built environment
Past performance 2022/2023 audited financial outcomes
x The grant was allocated R361 million, of which R361 million was transferred and R306 million was spent
by the end of the financial year
2022/23 service delivery performance
x 84 PPPSG projects were funded in 2022/23
x 96 Projects were approved in 2022/23
Projected life x The grant will continue over the medium term
MTEF allocations x 2024/25: R386 million; 2025/26: R391 million and 2026/27: R409 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Review eligibility criteria and assess compliance with grant conditions prior to the transfer of each tranche
receiving officer of the allocations
x Provide operational guidelines, facilitate peer learning and provide capacity support through the Cities
Support Programme and the Neighbourhood Development Programme
x Participate in the review of the municipal capacity support system during 2024
Responsibilities of municipalities
x Submit a work plan of activities relating to the establishment and institutionalisation of programme and
project preparation
x Implement the work plan and report on progress
x The financing plan with associated co-funding agreements must be in place prior to implementation of the
project unless an exemption to co-funding requirements has been approved by National Treasury
Process for approval of x National Treasury will communicate further details of the requirements for project and programme
2025/26 business plans preparation funding over the 2024 Medium-Term Expenditure Framework period by September 2024
x Municipalities must submit a work plan of activities relating to the establishment and institutionalisation of
programme and project preparation by November 2024
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Smart Meters Grant

Transferring department x National Treasury (Vote 8)
Grant schedule x Schedule 6, Part B
Strategic goal x To achieve financial sustainability and improved management in municipal electricity/water services, and
generate pre-service cash
Grant purpose x To enable municipalities to implement bi-directional smart metering systems
Outcome statements x Enhanced oversight of revenue and financial management controls for greater accountability
x Optimised cash generation and cashflow through the implementation of prepayment systems for
electricity/water service
x Streamlined operations in electricity/water distribution and revenue generation for increased efficiency
x Sustainable electricity/water operations for long-term viability
x Cost-efficient trading services that reflect accurate pricing to ensure self-sustainability
Outputs x Number of smart bi-directional meters installed on behalf of the municipality
x Reduction of technical distribution losses pertaining to the municipal electricity/water function
x Percentage and Rand value improvement in revenue collection vs the baseline (collection prior to
implementation)
Priority of government x Priority 1: A capable, ethical, and developmental state
that this grant primarily x Priority 5: Spatial integration, human settlements, and local government
contributes to
Details contained in the x Outcome indicators
business plan x Output indicators
x Key activities
x Inputs (resources)
Conditions x By May 2024, municipalities must submit to the National Treasury:
o council-approved smart meter business plans in the prescribed format with all required information; and
o signed contracts (including annexures) within 10 working days of the National Treasury's request The
accounting officers of municipalities must reprioritise an existing technical services resource in the
municipality to fulfil the meter implementation-and-monitoring function of overseeing and managing all
the metering systems in the municipality (including water meters)
x In the third year of implementation, participating municipalities must gradually adjust tariffs to reflect the costs
of smart meter maintenance and related grid systems
x Municipalities must prioritise revenue collection improvements resulting from the installation.
x Funds may only be used in accordance with approved project plans. Council and National Treasury must give
written approval for any amendments to the plans prior to implementation
x Municipalities must enforce credit control and reporting, including in Municipal Standard Chart of Accounts
(mSCOA) and as required by National Treasury, for a minimum of five years after benefiting from the grant
and in alignment with municipal debt relief programme
Allocation criteria x In the 2024/25, the grant will prioritise municipalities in the debt relief programme
x Of the municipalities who have applied, preference will be given to those with:
o council-approved business plans (per customer category and ward)
o high potential for revenue generation/protection
o high potential reduced electricity/water loss
o viable and feasible projects
o integrated meter implementation/monitoring with staff capabilities
Reasons not incorporated x This is a specific purpose grant with conditions, objectives and allocation criteria different from that of the
in equitable share equitable share
Past performance 2022/23 audited financial outcomes
x Not applicable
2022/23 service delivery performance
x Not applicable
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R500 million; 2025/26: R650 million and 2026/27: R800 million
Payment schedule x Payments are made after verification of work performed
Responsibilities of the Responsibilities of the national department
transferring officer and x Appoint the service providers in terms of the RT29 transversal tender to implement the smart solution
receiving officer x Agree with municipalities on outputs and targets
x Continuously monitor implementation and provide support to municipalities
x Verify reports from the appointed service providers and municipalities
x Enter into an MoU with benefiting municipalities regarding roles and responsibilities, synchronisation of the
systems, ownership, funding arrangements, and operation and maintenance of proposed smart solution prior
to the commencement of implementation
x Ensure that suitable agreements in terms of operation and maintenance are in place
x Upon receipt of invoices from National Treasury’s contracted implementing, verify work done before making
payments
x Enter into the contract with municipalities and the National Treasury appointed service providers
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Smart Meters Grant

Responsibilities of municipalities
x Monitor and ensure that projects are implemented in line with what is reflected in the Integrated Development
Plans (IDPs) and approved business and project implementation plan of the municipality
x Once a project is completed, ensure adherence to operations and maintenance plans and/or any other
requirements agreed to as part of the funding agreement contained in the MoU, and ensure the sustainability
of the solution
x Abide by National Treasury’s planning and coordination for smart meter systems and related infrastructure
x The municipality must make a facility available for the back-office monitoring
x Municipalities must pro-actively, parallel undertake public consultation process(es) for their business plans in
ward(s) and for the customer category(s) earmarked in their applications as part of their IDP consultation
processes
x Track the saving emanating from the initiative in line with reporting requirements set by National Treasury
x Accurately report grant management and submit service provider milestones, invoices, and reports to National
Treasury
x Establish/maintain meter implementation and monitoring function within two months of approval
x Operate smart meters and system according to contract/license conditions
x Undertake public consultation for business plans in relevant ward(s) and customer category(s)
Process for approval of x Application forms will be sent to municipalities, and all received applications and business plan proposals
2025/26 business plans (with council resolution support) will be evaluated and finalised by 15 June 2024
 244

PUBLIC WORKS AND INFRASTRUCTURE GRANT

Expanded Public Works Programme Integrated Grant for Municipalities

Transferring department x Public Works and Infrastructure (Vote 13)
Grant schedule x Schedule 5, Part B
Strategic goal x To provide Expanded Public Works Programme (EPWP) incentive funding to expand job creation efforts in
specific focus areas, where labour intensive delivery methods can be maximised
Grant purpose x To incentivise municipalities to expand work creation efforts through the use of labour-intensive delivery
methods in the following identified focus areas, in compliance with the EPWP guidelines:
o road maintenance including but not limited to block paving and pothole patching
o maintenance of buildings
o low traffic volume roads and rural roads
o basic services infrastructure, including water and sanitation reticulation (excluding bulk infrastructure)
o other economic and social infrastructure
o tourism and cultural industries
o waste management and cleaning services
o parks and beautification
o sustainable land-based livelihoods
o social services programmes
o energy including but not limited to retro-fitting, solar
Outcome statements x Contribute towards increased levels of employment
x Improved opportunities for sustainable work through experience, learning gained and skills development
Outputs x Number of Full-Time Equivalents (FTEs) to be created through the grant
x Number of people employed, trained and receiving income through the EPWP
x Number of days worked per work opportunity created
Priority of government x Priority 2: Economic transformation and job creation
that this grant primarily
contributes to
Details contained in the x The programme is implemented through municipalities using EPWP integrated agreements and project lists
business plan that specify the number of FTEs and work opportunities to be created
Conditions x EPWP projects must comply with the project selection criteria determined in the EPWP grant manual, the
EPWP guidelines set by the Department of Public Works and Infrastructure (DPWI), the latest EPWP
Ministerial Determination, the EPWP Recruitment Guidelines and the National Minimum Wage Act of 2018
including applicable gazettes
x Municipalities must register all EPWP projects on the DPWI’s EPWP reporting system
x Project data reports must be loaded and updated on the EPWP reporting system every month. The system
closes 15 days after the end of every quarter in order for progress to be assessed
x Municipalities must maintain participant and payroll records as specified in the audit requirements in the
EPWP grant manual and the Ministerial Determination
x The EPWP grant cannot be used to fund the costs of permanent municipal personnel, however, a maximum
of 5 per cent of the grant can be used to fund contract-based capacity required to manage data capturing and
on-site management costs related to the use of labour-intensive methods
x The EPWP grant can only be utilised for EPWP purposes, for projects only approved in each municipality's
EPWP project list
x To receive the first tranche of the allocations, eligible municipalities must submit a signed integrated
agreement with a project list by 28 June 2024
x Subsequent grant disbursements are conditional upon:
o eligible municipalities reporting EPWP performance on the DPWI’s EPWP reporting system within the
required timeframes
o compliant reporting on EPWP Integrated Grant funded projects
o submitting on a quarterly basis, non-financial reports including for the last quarter of the previous
financial year
o reporting on EPWP Integrated Grant expenditure monthly within the required time frames
x Municipalities must implement their approved EPWP project list and meet agreed FTE targets
x Municipalities must ensure that EPWP branding is included as part of the project cost in line with the DPWI’s
corporate identity manual
x At least 2 per cent of the grant allocation should be used for training of participants
Allocation criteria x To align with the priorities of the Executive Authority, all 257 municipalities will receive an allocation in
2024/25, and the base allocation is R1.2 million. Additional allocations are based on:
o past EPWP performance
o the number of FTE jobs created in the prior 18 months
o past performance with regard to labour intensity in the creation of EPWP work opportunities
o Household Living Conditions from 2022 Census used as an adjustment factor
x Allocation criteria include a rural bias
x Rural municipalities will also be prioritised in terms of technical support for implementation provided by
DPWI
Reasons not incorporated x This grant is intended to fund the expansion of labour intensity in specific focus areas as well as to incentivise
in equitable share increased EPWP performance. The grant is based on performance, the potential to expand and the need for
EPWP work in key focus areas
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Expanded Public Works Programme Integrated Grant for Municipalities

Past performance 2022/23 audited financial outcomes
x The grant had an allocation of R778 million, 254 municipalities were eligible for the grant and 100 per cent
of the allocation was transferred to these municipalities. R740 million of the transferred funds was spent by
the end of the financial year
2022/23 service delivery performance
x 343 803 work opportunities were reported by 254 municipalities and validated on the EPWP system
x 93 308 FTE jobs were reported by 254 municipalities and validated on the EPWP system
x Average duration of the work opportunities created has increased to 62 days
Projected life x Grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R560 million; 2025/26: R567 million and 2026/27: R593 million
Payment schedule x Transfers are made in accordance with a payment schedule approved by the National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Determine eligibility and set grant allocations and FTE targets for eligible municipalities
receiving officer x Publish on the EPWP website all documents relevant for municipalities to understand and implement the
grant, including a grant manual, the relevant EPWP guidelines, the EPWP Ministerial Determination and the
National Minimum Wage Act including applicable gazettes
x Support municipalities in the manner agreed to in the grant agreement, to:
o identify suitable EPWP projects and develop EPWP project lists in accordance with the EPWP project
selection criteria
o apply the EPWP project selection criteria and EPWP guidelines to project design
o report using the EPWP reporting system project implementation information including project outputs
and expenditure
x Monitor the performance and spending of municipalities according to the signed incentive agreement
x Conduct data quality assessments on a continuous basis, to support good governance and identify areas for
administrative improvement
x Manage the EPWP coordinating structures in collaboration with provincial coordinating departments to
support implementation, identify blockages and facilitate innovative solutions
x Conduct site visits to verify existence of the projects and identify where support is needed
Responsibilities of the eligible municipalities
x Develop an EPWP project list and sign the standard funding agreement with DPWI by 28 June 2024, agreeing
to comply with the conditions of the grant before receiving any grant disbursement
x Agree on the areas requiring technical support from DPWI upon signing the grant agreement
x Ensure that reporting is done within the timelines stipulated in the grant agreement and that compliant
information is captured in the EPWP reporting system
x Municipalities must maintain participant payroll records as specified in the audit requirements in the EPWP
grant manual, and make these available to DPWI for data quality assessment tests
x EPWP work opportunity reports must be captured on a monthly basis in order for progress to be assessed
x Submission of quarterly non-financial reports by the timelines stipulated in the clauses of the 2024 Division
of Revenue Act
Process for approval of x Municipalities must report performance on EPWP projects for the 2024/25 financial year by 15 October 2024
2025/26 business plans to be eligible for a grant allocation
x Municipalities must submit a signed EPWP integrated agreement and project list by 30 June 2025
 246

TRANSPORT GRANTS

Public Transport Network Grant

Transferring department x Transport (Vote 40)
Grant schedule x Schedule 5, Part B
Strategic goal x To support the National Land Transport Act (Act No. 5 of 2009) and Public Transport Strategy (PTS) and
Action Plan in promoting the provision of accessible, reliable, and affordable integrated municipal public
transport network services
Grant purpose x To provide funding for accelerated construction and improvement of public and non-motorised transport
infrastructure that forms part of a municipal integrated public transport network
x To support the planning, regulation, control, management and operations of fiscally and financially
sustainable municipal public transport network services
Outcome statements x Improved public transport network infrastructure and services that function optimally and are safe,
convenient, affordable, well managed and maintained
x Public transport systems that are accessible to an increasing percentage of the population of urban
municipalities and contribute to more spatially efficient urban areas
Outputs Network Operations Component
x Number of average weekday passenger trips carried on Public Transport Network Grant (PTNG) funded
networks
x Number and percentage of municipal households within a 500m walk to an integrated public transport
network (IPTN) station or stop that has a minimum peak period frequency of 15 minutes or better
x Percentage uptime for network operating systems as a proportion of the network’s public operating hours
x Passengers per network vehicle per average weekday
Network Infrastructure Component
x Public transport network infrastructure including dedicated lanes; routes and stops/shelters; stations; depots;
signage, audio and visual information displays; control centres and related information technology; fare
systems and vehicles if the national Department of Transport (DoT) in consultation with National Treasury
approves use of grant funds to purchase vehicles; non-motorised transport (NMT) infrastructure that supports
network integration including but not limited to sidewalks, cycleways, cycle storage at stations
x Plans and detailed designs related to IPTN infrastructure and operations
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses IPTN operational and related plans that include financial modelling
business plan
Conditions x Projects must be based on, and form part of, a strategic, municipal wide, long-term IPTN plan and strategy
approved by the municipal council
x Projects funded by this grant must be based on an operational and business plan, which must include a multi-
year financial operational plan approved by the municipal council. This multi-year financial operational plan
must cover the full duration of any contracts for each phase funded by the PTNG and include operating and
maintenance costs and universal design access plans
x Projects must support an integrated multi-modal network approach as defined in the National Land Transport
Act (NLTA) and the Public Transport Strategy. Municipalities must manage operations to progressively
achieve the standard of service defined in the Public Transport Strategy within available resources
x Projects should follow an environmental strategy and consider energy efficiency and environmental aspects,
such as emission standards; mandatory specifications regarding average fleet emissions should be considered
x The first tranche is subject to submission of milestones in terms of the template determined by DoT by
31 May 2024 or within seven working days upon adoption/approval by the municipal council, as part of the
annual budget appropriation
x Subsequent payments will be conditional on the attainment of previously funded milestones as specified in
the grant allocation letter to each municipality from the DoT. Milestones are based on the approved IPTN
operational plans of cities and are defined after consultation with municipalities
x All public transport infrastructure and services funded through this grant must ensure that there is provision
for the needs of special categories of passengers in line with the requirements of section 11(c)(xiv) of the
NLTA
x Allocations for this grant are made to fund the planning, development, implementation, and operations for
specific network phase(s) through two components, with separate conditions applicable to each component
as set out in the allocation criteria section below
x Allocations for the Network Operations Component will be determined by DoT once municipalities submit
an annual operations plan including financial forecasts for 2024/25 by 31 May 2024 or within seven working
days, upon adoption/approval by the municipal council, as a part of the annual budget appropriation, funds
from either component can be shifted to the other if approved by DoT and National Treasury
x The second tranche is subject to cities submitting, by 31 July 2024, an updated multi-year financial
operational plan (approved by council) for the duration of the vehicle operating contract/s pertaining to any
phase on which the 2024/25 grant funds will be spent
x All new intelligent transport solutions (ITS) related contracts that will incur grant expenditure must be jointly
approved by DoT and National Treasury before grant funds may be spent on them
x An amount of R1.6 billion in 2024/25 is allocated to the City of Cape Town, as per the cash flow schedule
for the MyCiti Phase 2A project, funded through the Budget Facility for Infrastructure (BFI) and may only
be used for that purpose. Should there be cost variations of more than 10 per cent on the BFI funded project,
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Public Transport Network Grant

the municipality is required to inform National Treasury and the transferring officer within 30 days of
confirming the cost variations
x To ensure efficient usage of grant funds, the DoT can instruct that municipalities utilise national transversal
appointments for IPTN related items such as professional services, vehicles and information technology
including automated fare collection and vehicle tracking, where such contracts exist. For this purpose, up to
5 per cent of a municipality’s allocation shall be ringfenced for payment by the relevant municipality where
the transferring officer deems it necessary
x The currently suspended municipalities are required to meet the readmission criteria set by the DoT and
National Treasury in the readmission framework and all the requirements in this grant framework
Network Operations Component
x Operating subsidies from this component can fund security, station management, fare collection services,
control centre operations, information and marketing, network management, insurance, compensation for the
economic rights of existing operators and maintenance of infrastructure and systems
x From the start of operations, IPTN systems must recover all the direct operating costs of contracted vehicle
operators from fare revenue, other local funding sources and, if applicable, from any Public Transport
Operations Grant contributions. These direct operating costs consist of fuel, labour, operator administration
and vehicle maintenance
x From the start of operations on a route, the grant can fund a portion of the per kilometre rate to subsidise up
to 100 per cent of the capital cost (including interest and related fees) of vehicles purchased by the vehicle
operating company
x IPTN operational plans and ongoing operations management must target improved farebox cost coverage,
through minimising costs and maximising fare revenues. Municipalities operating network services are
required to supply detailed operating performance and operating cost and revenue reports quarterly in the
formats prescribed by the DoT
x Operating subsidies for any new or existing service, line, route, or phase, will only be transferred after a
municipality meets the requirements of DoT’s Operational Readiness Framework
x Municipalities must enforce rules and by-laws related to the IPTN and regarding usage of dedicated lanes,
fare payment, and operator/supplier compliance with contractual provisions
x Municipalities are required to establish the specialist capacity to manage and monitor public transport system
contracts and operations
x Verified data on operator revenue and profitability; and draft agreements based on credible passenger
surveys) for the compensation of existing economic rights of affected operators must be submitted to DoT
for concurrence before concluding agreements on compensation for economic rights
x Municipalities must enforce agreements that only legal operators operate on routes subject to compensation
agreements
Network Infrastructure Component
x The grant can fund all IPTN-related infrastructure, including non-motorised transport, upgrades of existing
public transport infrastructure and new infrastructure
x Municipalities must demonstrate in their IPTN operational plans that they have attempted to give maximum
priority to public and non-motorised transport while minimising costs through using existing infrastructure,
road space and public land
x For each phase, final network routing, service design and related financial modelling must be submitted to
DoT for review and approval before municipalities proceed with detailed infrastructure design
x IPTN projects must meet the minimum requirements of the South African Bureau of Standards (including
Part S of the Building Regulations)
x Contracted operators should finance and own vehicles unless a case for the exceptional use of limited
infrastructure funding for vehicle procurement is approved by DoT, in consultation with National Treasury.
If approval is granted, any vehicles purchased with grant funds must remain the property of the municipality
Allocation criteria x Allocations are only made to municipalities that submit business plans in line with the above conditions,
which demonstrate sufficient capacity to implement and operate any proposed projects, and credibly
demonstrate the long-term fiscal and financial sustainability of the proposed projects
x 75 per cent of available funds are allocated according to the three public transport demand factors. The three
equally weighted demand factors are:
o size of population
o size of economy
o number of public transport users
x 20 per cent of available funds are allocated through a base component shared equally between participating
municipalities
x 5 per cent of available funds are allocated as a performance incentive to operating municipalities based on
the following three indicators (with a minimum threshold that will be revised upwards periodically):
o coverage of costs from farebox: fare revenue as a percentage of direct operating costs, which indicates a
commitment to reducing operational costs, and is a measure of efficiency. The minimum threshold is
35 per cent
o passenger trips: average weekday passenger trips as a percentage of the population. This indicates
coverage of the system, in providing the services to residents. The minimum threshold is 1 per cent. The
city should be operating for at least two months
o skin in the game: city own funding as a percentage of the city’s total property rates used towards funding
the IPTN construction and operation. This is a measure of the cities' commitment to the system. The
minimum threshold is 2 per cent
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Public Transport Network Grant

x To be eligible for the incentive, municipalities must have spent at least 80 per cent of their PTNG allocation
from the preceding year and exceed the minimum threshold in at least one of the three indicators. This
excludes expenditure on the development of planning of plans and detailed designs
x The information used for the incentive comes from cities’ multi-year financial plans. If this information
exceeds the audited numbers by more than 5 per cent, this will be corrected in the subsequent financial year
by reducing the city’s allocation by the amount that is over the amount the city would have received if
calculations were based on the audited numbers
x Allocations for the Network Operations Component are based on municipalities’ Annual Operations Plans
(to be submitted to DoT by 31 May 2024) which indicate the amount of the 2024/25 total allocation to be
used within the rules of this component
x Approval of these allocations is specified in the DoT allocation letter to municipalities and is based on the
following rules:
o DoT approval of the annual operations plan
o the annual operations plan must be costed to meet specific operating targets per network phase to be
achieved within the 2024/25 financial year to qualify for eligibility into the 2025/26 formula
o the network operations component can be used in each phase and sub-phase of the introduction of
services to fund up to 70 per cent of indirect operating costs for two years after the municipal financial
year in which operations start. Thereafter the grant can fund up to 50 per cent. Non-PTNG sources must
cover the remaining costs
o compensation for the economic rights of existing operators can be funded up to 100 per cent in each
phase, however, any inflated compensation which is not supported by credible surveys and business
valuation principles will not be funded from PTNG
Reasons not incorporated x Infrastructure and operational costs associated with the implementation of the Public Transport Strategy and
in equitable share NLTA were not included in municipal budgets before the introduction of IPTN services
Past performance 2022/23 audited financial outcomes
x R6 billion was allocated and the total allocation was respectively transferred to the municipalities, that are
implementing IPTN projects
x Of the transferred total allocation, a total of R4.3 billion or 72 per cent was spent
2022/23 service delivery performance:
x Cape Town: 31.5 kilometres of dedicated bus lanes were fully operational; all Phase 1A &1B depots were
fully operational; 778 bus stops were operational and 686 were complete; a total of 2.4 kilometres of
bi-directional dedicated IPTN busway was constructed as part of the fast-track Phase 2A contracts; annual
revenue kilometres totalled 17.2 million; annual passenger trips amounted to 26.5 million; annual passenger
journeys totalled 18.3 million; annual fare revenue amounted to R271 million
x Ekurhuleni: Construction of trunk route Phase 1A between Thembisa main station (Station 7) and the R25
was completed; construction of trunk route area 7A between Wellington Street and Mars Street was
completed; maintenance of the infrastructure was completed; annual revenue kilometres totalled
12.2 million; annual passenger trips amounted to 2.5 million; annual fare revenue amounted to R38 million
x eThekwini: Corridor 1 (WP3) practical completion was achieved; construction of BRT lanes along Inanda
Arterial between the N2/M21 interchange and Teakfield road additional 2.7km of dedicated BRT right of
way (ROW) was available for operations; the 2.9 kilometres stretch of dedicated IPTN lanes on Corridor 9
(WP2A) along Arbedare Road, Phoenix Industrial Park Road and Phoenix Highway was completed and
available for IPTN operations
x George: Road rehabilitation including sidewalk for the following streets was completed; Market Street
Phase 1-5, Tabata Street Phase 4A completed; Airway Street and Roundabout improvements completed;
maintenance of 136 bus stops in Phase 4A Thembalethu and erection of 12 temporary shelters was
completed; earthworks for three temporary operational facilities in Phase 4A was completed; annual revenue
kilometres totalled 5 million; annual passenger trips amounted to 5.3 million; annual passenger journeys
totalled 5.8 million; annual fare revenue amounted to R63.5 million
x Johannesburg: 12 Rea Vaya stations modules were completed; construction of Selby Phase 2B at Rea Vaya
depot was completed; Alexandra depot access road at 95 percent completion.; Alexandra lay-over depot
completed; Watt Street interchange completed; Alexandra and Greenstone loop completed; annual revenue
kilometres totalled 11.5 million; annual passenger trips amounted to 139 800; annual fare revenue amounted
to R132.5 million
x Mangaung: Phase 1 operational plan updated to include starter service framework, the temporary depot was
at 100 percent completion; construction of bus stops and shelters on the Phase 1C were 100 percent
complete; Moshoeshoe Part A and Part B were 100 percent complete; permanent depot civil and earth works
were at 90 percent completion
x Nelson Mandela Bay: Annual revenue kilometres totalled 1.2 million; annual passenger trips amounted to
1 million; annual fare revenue amounted to R7.6 million
x Polokwane: The city implemented ABT-compliant system pilot phase successfully; 90 percent of Standard
Operating Procedure was developed; all operational plans for the ITPS were updated; 0.8 kilometres of the
trunk route increasing the dedicated bus route to 4.65 kilometres was completed, 17.03 kilometres of Non-
Motorised Transport infrastructure was completed
x Rustenburg: Phase 1A was operationalised; Yarona branded minibus taxis and transitional taxi services
“Mop-Up” one temporary depot was 100 percent complete; signage and information displays in Phase 1A
was 100 percent complete; one Transport Management Control centre was 100 percent completed; ITS in
Phase 1A was 100 percent complete; farebox in Phase 1A was 100 percent completed; annual revenue
kilometres totalled 1.3 million; annual passenger trips amounted to 818 thousand; annual fare revenue
amounted to R6 million
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Public Transport Network Grant

x Tshwane: Line 3 Pretoria CBD to Atteridgeville-Section 1 annual scope of detailed design was completed;
Wonderboom Intermodal Facility building works was 100 percent complete with the construction works at
88 per cent completion; Denneboom depot detailed designs was 100 percent complete; annual revenue
kilometres totalled 1.5 million; annual passenger trips amounted to 1.9 million; annual passenger journeys
totalled 242 000; annual fare revenue amounted to R24.8 million
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R7.5 billion; 2025/26: R8.1 billion and 2026/27: R7.6 billion
Payment schedule x Transfers are made in accordance with an agreed payment schedule approved by the National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Disburse PTNG funds and monitor PTNG expenditure
receiving officer x Monitor IPTN implementation progress and operating performance in line with the NLTA and the public
transport strategy
x Verify reports from municipalities by conducting at least one site visit per annum
x Allocate funds based on stated priorities through an allocation mechanism agreed to by the DoT and National
Treasury
x Review and comment on draft compensation agreements for economic rights
x Review and comment on the network model submitted by each municipality
x Evaluate the performance of the grant annually
x Maintain the database of operational performance based on the indicators and continue to track, report, and
evaluate the performance of the grant based on these measures
x Finalise the public transport subsidy policy for South Africa
x Develop cost norms for ITS and include these in the annual PTNG guidelines and requirements circulated to
municipalities by DoT
x Submit copies of allocation letters and milestones to the National Treasury
x Review the Public Transport Strategy to ensure its requirements enable municipalities to develop fiscally
sustainable IPTN systems
x Implement internal mechanisms to monitor adherence to grant conditions and manage the disbursements of
the grant where there is non-compliance. Measures to address non-compliance include withholding transfers,
as provided for in section 17 of the 2024 Division of Revenue Act (DoRA). If matters are still unresolved,
this may result in the stopping and reallocation of tranche payments in terms of sections 18 and 19 of the
2024 DoRA
Responsibilities of municipalities
x Ensure that projects are implemented in line with approved business plans and are also reflected in the
integrated development plan of the municipality. Additional plans that municipalities will need to complete
include:
o network operational plans, including universal design access plans
o business and financial plans (including financial modelling, economic evaluation, and operator transition
plans)
o institutional network management plans
o engineering and architectural preliminary and detailed designs
o public transport vehicle and technology plans
o marketing and communication plans
x Projects funded by this grant must promote the integration of the public transport networks in a municipality,
through:
o physical integration between different services within a single network
o fare integration between different services
o marketing integration with unified branding
o institutional integration between the services
o spatial integration, in conjunction with other grants directed at the built environment
x Provide budget proposals for the PTNG funding that:
o are based on sound operational and financial plans that cover direct vehicle company operating costs
from local sources at a minimum
o indicate the intended allocations between the network operations component and network infrastructure
component
x Establish a dedicated project team to plan, manage and monitor infrastructure development and maintenance,
as well as operations with an emphasis on optimising vehicle kilometres through full use of procured
Intelligent Transport System tools
x Compile and submit data that indicates the efficiency and effectiveness of operational services in the formats
and use the indicators defined by the DoT
Process for approval of x Municipalities must submit business plans based on a fiscally and financially sustainable IPTN or an agreed
2025/26 business plans plan to compile this, supported by credible multi-year financial operational plans by 31 July 2024. The plans
should include plans for how all municipal owned bus services will be integrated into the 10-year IPTN
programme
x Suspended municipalities seeking readmission must submit their revised plans by 01 July 2024
x DoT and National Treasury will jointly evaluate these plans based on pre-determined criteria regarding
financial and fiscal sustainability and sufficient capacity for the municipality’s eligibility for an allocation in
the 2025/26 financial year
x Municipalities that fail to pass the eligibility and readmission criteria will be informed by 28 August 2024
and may be asked to resubmit plans
 250

Rural Roads Asset Management Systems Grant

Transferring department x Transport (Vote 40)
Grant schedule x Schedule 5, Part B
Strategic goal x Ensure efficient and effective investment in municipal roads through development of road asset management
systems (RAMS), collection and analysis of data
Grant purpose x To assist district municipalities to set up rural RAMS, and collect road, bridges and traffic data on municipal
road networks in line with the Road Infrastructure Strategic Framework for South Africa
Outcome statements x Improved data on municipal roads to guide infrastructure maintenance and investments
Outputs x Road condition data (paved and unpaved) as per prescribed Technical Methods for Highways (TMH-series)
x Traffic data
x Data on condition of structures (including bridges and culverts) as per prescribed Technical Methods for
Highways (TMH 19 series)
x Borrow Pit Management data
x Safety assessments data
x Prioritised project list for roads to inform Municipal Infrastructure Grant project selection
x Number of graduates recruited for data collection purposes
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses Road Asset Management Plans (RAMPs)/business plans which contain the following details:
business plan o network hierarchy
o performance management framework
o gap analysis
o information systems
o lifecycle planning
o current and future demand
o financial plan
o monitoring
o reviewing
o plans for continual improvements including sharing data with local municipalities
Conditions x Transfer of the first tranche is conditional on submission of a council approved business plan by 31 May
2024
x Transfer of the second tranche is conditional on submission of evidence of engagements and sharing of data
with local municipalities and compliance with monthly and quarterly signed report submissions to the national
Department of Transport (DoT), and the relevant provincial roads authorities
x Road authorities must conduct regular condition assessments for paved and unpaved roads, structure, traffic
data and any other road inventory data
x District municipalities must provide local municipalities with validated information from the condition data
collected to enable municipalities to identify and prioritise road maintenance requirements within their own
budgets, to improve the condition and extend the lifespan of road infrastructure
x For Road Infrastructure Strategic Framework for South Africa Class R1, R2 and R3 roads, data collection
requirements are:
o visual condition data not older than two years for pavements and five years for bridges
o instrumental pavement data for roughness, rut depth and macro texture not older than two years
o instrumental pavement data for structural strength not older than five years
o traffic data not older than three years
x For Road Infrastructure Strategic Framework for South Africa Class R4 and R5 roads, data requirements are:
o visual condition data not older than three years for pavements and five years for bridges
o instrumental pavement data for roughness, rut depth and macro texture not older than four years on paved
roads only
o traffic data not older than five years
x All road condition data collected must be submitted to the national DoT, and the relevant provincial roads
authorities by 02 October 2024
x District municipalities must participate in grant management structures, including attending monthly and/or
quarterly Rural Roads Asset Management System (RRAMS) progress as well as national meetings
x A maximum of 5 per cent of a municipality’s allocation may be used to cover costs related to RRAMS
coordination. This may include expenses incurred for facilitating meetings between districts and local
municipalities, as well as attending RRAMS quarterly meetings with the national DoT
x District municipalities must appoint an independent assessor to assess a representative sample of all roads
assessed to confirm the correctness of the assessments made by the municipality
x Graduates funded from this grant must attend a Spatial Intelligence Data Science Course
x Municipalities may use a maximum of 3 per cent of their allocations for planning, using RAMS outputs as
guidance in municipal road infrastructure management and submit a portfolio of evidence to the national DoT
x This framework must be read in conjunction with the RRAMS practice note
Allocation criteria x Allocations are based on the extent of road network and number of local municipalities within a district
municipality
Reasons not incorporated x This is a specific purpose grant for the provision of systems to collect data on traffic and conditions of
in equitable share municipal roads and structures
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Rural Roads Asset Management Systems Grant

Past performance 2022/23 audited financial outcomes
x Of the R115 million allocated and transferred to municipalities, R104 million (90 per cent) was spent
2022/23 service delivery performance
x 18 676 kilometres of paved road network and 65 073 kilometres of unpaved road network were assessed
x 39 272 structures identified by the programme in the district municipalities receiving the grant
x 232 graduates were recruited into the programme
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations x 2024/25: R121 million; 2025/26: R126 million and 2026/27: R132 million
Payment schedule x Transfers are made in accordance with the payment schedule approved by National Treasury
Responsibilities of the Responsibilities of the national department
transferring officer and x Monitor the implementation of RAMS together with provincial road authorities
receiving officer x Undertake data integrity checks
x Provide guidance on sustainable RAMS operations and standards
x Facilitate interaction between local municipalities and district municipalities in using RRAMS outputs as
guidance in municipal road infrastructure management
x Manage, monitor and report on the programme
x Ensure agreement on the RAMP with participating municipalities
x Coordinate with the National Treasury to ensure that the capacity building activities of the two departments
are complimentary
x Ensure that municipal road authorities conduct regular condition assessments for paved and unpaved roads,
structure, traffic data and any other road inventory data
x Support municipalities with planning and implementation of municipal roads projects in terms of the
conditions, standards and specifications applicable to this sector
Responsibilities of municipalities
x Municipalities must make provision to maintain RAMS after the lifespan of the grant
x Data for all rural roads to be updated within two years
x Recruit unemployed youth graduates with a qualification in B. Eng. Tech or Advanced Diploma in the civil
engineering environment for data collection purposes
x Ensure human capacity at municipalities for the operation of RAMS is built
x Municipalities investing in roads infrastructure must utilise data from the rural RAMS where available, to
identify and prioritise their investment on roads projects, including maintenance
x Identify municipal officials that will be recipients of skills transfer and attend a Spatial Intelligence Data
Science Course
x Ensure that municipal officials participate actively in all activities funded through this grant
x Ensure systems and practices developed through this grant are sustained as part of the operations of the
municipality
x Submit updated RAMS data in TMH 18 format by 31 May 2024
x Submit a 10 per cent verification report of the road network assessed by 31 May 2024
Process for approval of x District municipalities must submit a draft RAMP/business plan and accompanied by a completed TMH22
2025/26 business plans checklist to DoT by 31 May 2024
x District municipalities must submit the final RAMP/business plan signed off by the accounting officer and
accompanied by a completed TMH22 checklist by 31 July 2024
x RAMP must contain the following:
o the extent of the road network in the municipality
o the proportion of municipal roads with updated data captured on its RAMS
o the condition of the network in the municipality
o the maintenance and rehabilitation needs of the municipal road network
o the status of the municipality’s RAMS
o status of institutionalisation of RAMS in the district municipality
x TMH 22 RAMP guideline can be used as template
 252

WATER AND SANITATION GRANTS

Regional Bulk Infrastructure Grant

Transferring department x Water and Sanitation (Vote 41)
Grant schedule x Schedule 5, Part B and Schedule 6, Part B
Strategic goal x Facilitate achievement of targets for access to bulk water and sanitation through successful execution and
implementation of bulk projects of regional significance
Grant purpose x To develop new, refurbish, upgrade and replace ageing bulk water and sanitation infrastructure of regional
significance that connects water resources to infrastructure serving extensive areas across municipal
boundaries or large regional bulk infrastructure serving numerous communities over a large area within a
municipality
x To implement bulk infrastructure with a potential of addressing water conservation and water demand
management (WC/WDM) projects or facilitate and contribute to the implementation of local WC/WDM
projects that will directly impact on bulk infrastructure requirements
Outcome statements x Access to water supply enabled through regional bulk infrastructure
x Proper wastewater management and disposal enabled through regional wastewater infrastructure
Outputs x Number of regional bulk water and sanitation projects phases under construction
x Number of projects/project phases completed
x Number of households targeted to benefit from bulk water and sanitation supply
x Number of municipalities benefitting from bulk water and sanitation projects
x Number of job opportunities created through implementation of bulk infrastructure projects
x Number of households provided with water and sanitation through local source development
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x This grant uses approved implementation readiness studies (IRS) which include the following:
business plan o inception/scoping report
o technical feasibility report
o preliminary designs and cost estimates
x Schedule 6, Part B projects are implemented through a memorandum of understanding (MoU) which
contains cash flow, implementation milestones and specific funding conditions related to the project
Conditions x The Regional Bulk Infrastructure Grant (RBIG) is intended to fund the social component of regional bulk
water and sanitation projects approved by the Department of Water and Sanitation (DWS), unless exemptions
based on affordability are recommended by DWS and approved by National Treasury
x The financing plan with associated co-funding agreements must be in place prior to implementation of the
project unless exemption to co-funding requirements has been approved by National Treasury
x All sources of funding for the full cost of the project must be outlined in the IRS and the MoU
x All identified projects must be referenced to and included in the municipal Integrated Development Plan
(IDP) and Water Services Development Plans (WSDP) and show linkages to projects under the Municipal
Infrastructure Grant (MIG) and/or the Water Services Infrastructure Grant (WSIG)
x Funds may only be used for disaster interventions based on a business plan approved by DWS
x Feasibilities studies must consider the results of the green drop, blue drop and no drop assessments in
prioritising projects
x An amount of R1.3 billion in 2024/25 is allocated to the municipalities outlined below, through the Budget
Facility for Infrastructure (BFI) and may only be used for the respective purposes of the projects approved:
o R492 million for Sol Plaatje Local Municipality for the implementation of the Integrated Bulk Supply
System Intervention project
o R593 million for Drakenstein Local Municipality for the implementation of the Sanitation Infrastructure
project
o R250 million for Nelson Mandela Bay Metropolitan Municipality for the implementation of the Water
Security Programme - Part A
x Should there be cost variations of more than 10 per cent on BFI funded project, the relevant municipality is
required to inform the National Treasury and the transferring officer within 30 days of confirming the cost
variations
x If groundwater is going to be used as a source , the implementation of the project should be done according
to the Standard Operating Procedures (SOP) for groundwater resource development for community water
supply projects
Schedule 5, Part B allocations
x Municipalities must spend grant funds in line with the IRS and detailed designs approved by DWS
x Municipalities must spend at least 25 per cent of their first transfer and comply with the reporting provisions
before the second transfers are made
x Municipalities must spend at least 50 per cent of their total RBIG allocations transferred and comply with
the reporting provisions before the third transfer is made
x Grant funds must be reflected in the capital budget of the municipality
x All sources of funding for the cost of the project must be clearly outlined in the approved IRS and/or
conditional assessment of refurbishment of existing infrastructure
 253

Regional Bulk Infrastructure Grant

Schedule 6, Part B allocations
x This grant can be used to build enabling infrastructure required to connect or protect water resources over
significant distances with bulk and reticulation systems
x The IRS and MoU must be approved by DWS
x All projects must be implemented and transferred in line with the approved IRS and detailed designs
Allocation criteria x Projects are assessed individually, and allocations are made by DWS on a project basis, taking into account
the following factors:
o demand and availability of water
o the overall infrastructure needs
o the strategic nature of the project
o socio-economic importance of an area
o impact of the project
x This grant is only allocated to Water Services Authorities (local and district municipalities)
Reasons not incorporated x Regional bulk projects are closely linked to water resource planning and development, which is a DWS
in equitable share competency
x Projects may cross municipal boundaries
Past performance 2022/23 audited financial outcome
x Direct transfers (Schedule 5, Part B)
o Of the revised allocation of R2.6 billion allocated and transferred to municipalities, R2.1 billion
(81 per cent) was spent
x Allocations-in-kind (Schedule 6, Part B)
o Of the revised budget allocation of R3.4 billion, R2.1 billion (62 per cent) was spent
2022/23 service delivery performance
x Nine (9) projects and phases were completed: (1) Nongoma BWS; (2) Balfour - Siyathemba Phase 5;
(3) CHDM Cluster 6 Phase 4 of 6 (Gqaga rising main West); (4) Matatiele BWS; (5) Vaal Gamagara bulk
pipeline Phase 1 of 2; (6) Rooikoppen/Sakhile Bulk Outfall Sewer phase 2 of 2; (7) Tulbagh BWS Phase 12
of 13; (8) COVID - Matjhabeng Sust Wat Supply; and (9) Nooitgedagt - Coega Low Level Scheme,
x 108 project phases were under construction
Projected life x This grant continues until 2026/27, subject to review
MTEF allocations Direct transfers (Schedule 5, Part B):
x 2024/25: R3.9 billion; 2025/26: R3.8 billion and 2026/27: R3 billion
Allocations-in-kind (Schedule 6, Part B):
x 2024/25: R3.1 billion; 2025/26: R3.2 billion and 2026/27: R3.2 billion
Payment schedule x Transfers for Schedule 5, Part B allocations are made in terms of a payment schedule approved by National
Treasury
x Payments for Schedule 6, Part B allocations are made after verification of work performed
Responsibilities of the Responsibilities of the national department
transferring officer and x Ensure every municipality benefiting from a specific project or scheme is invited to participate in the
receiving officer feasibility study and IRS processes
x Enter into an MoU with WSAs regarding the construction, ownership, funding arrangements, and operation
and maintenance of proposed infrastructure prior to the commencement of construction
x If required, ensure the necessary authorisations including environmental impact assessment and water use
licences are obtained
x Ensure that the land assessment is done prior to project implementation
x Provide detailed information on the selection criteria and conditions for the grant (RBIG Programme
Implementation Framework)
x Ensure that suitable agreements in terms of operation and maintenance are in place
x Issue project funding approval letters to benefiting municipalities
x Ensure that implementing agents submit monthly financial and quarterly non-financial reports on stipulated
dates
x Upon receipt of invoices from DWS’s contracted implementing agents for Schedule 6, Part B projects, verify
work done before making payments
x Actively monitor the Nelson Mandela Metropolitan Municipality drought relief programme in accordance
implementation plan
x Ensure implementation of groundwater development projects comply to the groundwater SOP development
document
Responsibilities of water services authorities
x Ensure that projects are appropriately linked to the municipality’s IDP and WSDP and projects funded
through the MIG and WSIG
x Once a project is completed, ensure adherence to operations and maintenance plans and/or any other
requirements agreed to as part of the funding agreement contained in the MoU, and ensure the sustainability
of infrastructure
x Ensure integration of planning, funding, timing and implementation of bulk and reticulation projects
x Ensure provision of reticulation services and/or reticulation infrastructure to connect to the bulk
infrastructure funded through this grant
 254

Regional Bulk Infrastructure Grant

x Municipalities to promote the inclusion of adopted innovative solution(s) in water and sanitation
infrastructure project(s) development and management
x Ensure that business plans of projects where groundwater is being used as a source comply to the
requirements stipulated in the Groundwater Development SOP of DWS
Process for approval of x All proposed projects which comply with the RBIG criteria must be registered and listed in DWS’s bulk
2025/26 business plans master plans
x At regional level, a coordination committee of key stakeholders to assist with planning of regional bulk
projects and the assessment of the IRS and feasibility studies must be in place
x Pre-feasibility studies must assess potential for WC/WDM interventions
x IRS and feasibility studies will be evaluated and approved by the transferring officer
x Based on the outcome of the IRS, DWS will nominate the implementing agent for the construction phase of
Schedule 6, Part B projects and designate the owner of the infrastructure. National Treasury and benefitting
municipalities will be informed of the decisions
x Projects requiring co-funding exemptions to be submitted to DWS by 31 July 2024 and DWS to make
recommendations to the National Treasury by 02 September 2024
 255

Water Services Infrastructure Grant

Transferring department x Water and Sanitation (Vote 41)
Grant schedule x Schedule 5, Part B and Schedule 6, Part B
Strategic goal x To provide water and sanitation services and reduce backlogs
Grant purpose x Facilitate the planning and implementation of various water and sanitation projects to accelerate backlog
reduction and enhance the sustainability of services especially in rural municipalities
x Provide basic and intermittent water and sanitation supply that ensures provision of services to identified and
prioritised communities, including spring protection and groundwater development
x Support municipalities in implementing water conservation and water demand management (WC/WDM)
projects
x Support the close-out of the existing Bucket Eradication Programme intervention in formal residential areas
x Support drought relief projects in affected municipalities
Outcome statements x An increased number of households with access to reliable, safe drinking water and sanitation services
Outputs x Number of households provided with water and sanitation through:
o reticulated water supply
o on site sanitation
o bucket systems replaced with appropriate sanitation facilities for households identified by the
Department of Water and Sanitation (DWS) in the 2015/16 verification process
o source identification
o water conservation/water demand management provision
x Number of Water Services Infrastructure Grant (WSIG) projects under construction
x Number of WSIG projects completed
x Number of job opportunities created through implementation of water and sanitation projects
Priority of government x Priority 5: Spatial integration, human settlements and local government
that this grant primarily
contributes to
Details contained in the x Outcome indicators
business plan x Project overview
x Project costing
x Project milestones
x Impact declaration
x Schedule 6, Part B projects are implemented through a memorandum of understanding (MoU) which
contains cash flow, implementation milestones and specific funding conditions related to the project
Conditions x All project scope funded must be aligned to and not duplicate, any existing or planned projects funded by
other conditional grants or municipal own funds
x Municipalities must demonstrate in their business plans how they plan to manage, operate and maintain the
infrastructure over the long term
x The maximum cost for a WSIG project is R120 million and implementation should not be longer than three
years
x Projects must be aligned to bulk infrastructure and must be at the scheme level
x Business plans must consider the results of the green drop, blue drop, and no drop assessments in prioritising
projects
x If groundwater are going to be used as a source for any specific project, the implementation of the project
should be done according to the Standard Operating Procedures (SOP) for groundwater resource
development for community water supply projects
Schedule 5, Part B allocations
x Municipalities must submit business plans signed-off by their Accounting Officer in line with their Water
Services Development Plans (WSDPs) aligned to Integrated Development Plans (IDPs)
x DWS must approve the business plans before projects can be implemented
x Municipalities must only spend funds in line with approved business plans
x Municipalities must spend at least 25 per cent of their first transfer and comply with the reporting provisions
before the second transfers are made
x Municipalities must spend at least 50 per cent of their total WSIG allocations transferred and comply with
the reporting provisions before the third transfer is made
x Municipalities must submit monthly financial and quarterly non-financial reports to DWS
x Funds must be reflected in the capital budget of the municipality
x Grant funds must not be spent on operations and maintenance
x The Project Management Unit funded through the Municipal Infrastructure Grant should be utilised to
manage the implementation of projects funded through this grant
x Funds may only be used for disaster relief interventions based on a plan approved by DWS
x 5 per cent of the total project cost may be used for planning for the specific project
Schedule 6, Part B allocations
x DWS must enter into an MoU with the relevant municipality before any project is implemented
Allocation criteria x Allocations are based on the number of households with water and sanitation backlogs, prioritising the 27
priority district municipalities identified by government
Reasons not incorporated x The grant is earmarked for specific projects aimed at providing access to basic water and sanitation services
in equitable share
 256

Water Services Infrastructure Grant

Past performance 2022/23 audited financial outcomes
x Direct transfers (Schedule 5, Part B)
o Of the revised allocation of R3.7 billion allocated and transferred to municipalities, R3.1 billion
(84 per cent) was spent
x Allocations-in-kind (Schedule 6, Part B):
o Of the revised allocation of R771 million, R353 million (46 per cent) was spent
2022/23 service delivery performance
x 603 households served
x 750 jobs created
Projected life This grant continues until 2026/27, subject to review
MTEF allocations Direct transfers (Schedule 5, Part B):
x 2024/25: R4 billion; 2025/26: R4.2 billion and 2026/27: R4.4 billion
Allocations-in-kind (Schedule 6, Part B):
x 2024/25: R1 billion; 2025/26: R1.1 billion and 2026/27: R1.3 billion
Payment schedule x For Schedule 5, Part B, transfers are made in accordance with a payment schedule approved by National
Treasury
x For Schedule 6, Part B, payments are made to contracted implementing agents (including water boards and
private service providers) after verification of work performed
Responsibilities of the Responsibilities of the national department
transferring officer and x Evaluate and approve the business plans for each project before funds can be transferred
receiving officer x Ensure that the conditions of the grant and approved business plans are adhered to
x Ensure that the results of the green drop, blue drop and no drop assessments are considered in the planning
and prioritisation of projects
x For schedule 6B allocations, ensure that implementing agents submit monthly financial and quarterly non-
financial reports
x Ensure alignment of WSIG projects with projects approved in the MIG implementation plans
x In cases where DWS appoints a contractor, the contract between DWS and the appointed contractor must be
signed before the project can commence
x All drought-related plans and expenditure must be shared with the National Disaster Management Centre
x Submit a water services capacity building plan for municipalities to National Treasury by 26 June 2024
x Ensure implementation of groundwater development projects comply to the groundwater SOP development
document
Responsibilities of water services authorities
x Compile and submit signed-off business plans for each project (for the relevant financial year)
x Sustainably operate and maintain funded water and sanitation projects over their lifetime
x Ensure integrated planning for all projects funded through the different grants and programmes
x Municipalities must submit a technical report for each project to the regional office
x Ensure adequate participation and involvement of the public in each project
x Ensure that, if available, the results of the green drop, blue drop and no drop assessments are considered in
the planning and prioritisation of projects
x Manage project implementation in line with the business plan
x Submit monthly, quarterly and annual progress reports in the format prescribed by DWS
x Comply with all the funding conditions agreed to in the business plan and MoU
x Municipalities to promote the inclusion of adopted innovative solution(s) in water and sanitation
infrastructure project(s) development and management
x Ensure that business plans of projects where groundwater is being used as a source comply to the
requirements stipulated in the Groundwater Development SOP
Process for approval of x Municipalities must submit a technical report for each project to the regional office by 1 July 2024
2025/26 business plans x Regional offices must assess and approve technical reports by 15 August 2024
x Municipalities must prepare business plans based on the approved technical reports
x Business plans for allocations:
o business plans must be submitted by 30 October 2024
o business plans must be approved by 31 January 2025
x Municipalities must submit implementation plans by 27 May 2025
 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

257

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

(National and Municipal Financial Years)

 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

Local Government Financial Management Expanded Public Works Programme Programme and Project Preparation Support
Infrastructure Skills Development Grant SUB-TOTAL: CURRENT1
Grant Integrated Grant for Municipalities Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City 11 000 11 000 12 500 1 000 1 000 1 200 2 314 - - 15 000 20 000 25 000 29 314 32 000 38 700
A NMA Nelson Mandela Bay 13 800 13 800 14 000 1 000 1 000 1 200 3 480 - - 15 000 20 000 25 000 33 280 34 800 40 200

B EC101 Dr Beyers Naude - - - 3 000 3 000 3 000 1 359 - - - - - 4 359 3 000 3 000
B EC102 Blue Crane Route - - - 2 400 2 400 2 600 1 280 - - - - - 3 680 2 400 2 600
B EC104 Makana - - - 3 800 3 800 4 000 1 202 - - - - - 5 002 3 800 4 000
B EC105 Ndlambe - - - 2 500 2 500 2 700 1 317 - - - - - 3 817 2 500 2 700
B EC106 Sundays River Valley - - - 3 800 3 800 3 800 1 232 - - - - - 5 032 3 800 3 800
B EC108 Kouga - - - 1 723 1 785 2 001 1 495 - - - - - 3 218 1 785 2 001
B EC109 Kou-Kamma - - - 2 600 2 600 2 600 1 258 - - - - - 3 858 2 600 2 600
C DC10 Sarah Baartman District Municipality - - - 1 000 1 000 1 200 1 200 - - - - - 2 200 1 000 1 200
Total: Sarah Baartman Municipalities - - - 20 823 20 885 21 901 10 343 - - - - - 31 166 20 885 21 901

B EC121 Mbhashe - - - 1 700 1 700 2 100 1 989 - - - - - 3 689 1 700 2 100

B EC122 Mnquma - - - 1 900 1 900 2 200 1 610 - - - - - 3 510 1 900 2 200
B EC123 Great Kei - - - 2 400 2 400 2 600 1 207 - - - - - 3 607 2 400 2 600
B EC124 Amahlathi - - - 2 200 2 200 2 400 1 211 - - - - - 3 411 2 200 2 400
B EC126 Ngqushwa - - - 3 000 3 000 3 000 1 448 - - - - - 4 448 3 000 3 000
B EC129 Raymond Mhlaba - - - 2 800 2 800 2 900 2 983 - - - - - 5 783 2 800 2 900
C DC12 Amathole District Municipality - - - 2 600 2 600 2 700 1 878 - - - - - 4 478 2 600 2 700
Total: Amathole Municipalities - - - 16 600 16 600 17 900 12 326 - - - - - 28 926 16 600 17 900

B EC131 Inxuba Yethemba - - - 3 000 3 000 3 000 1 454 - - - - - 4 454 3 000 3 000
B EC135 Intsika Yethu - - - 2 100 2 100 2 300 1 914 - - - - - 4 014 2 100 2 300
258

B EC136 Emalahleni - - - 3 000 3 000 3 000 1 756 - - - - - 4 756 3 000 3 000

B EC137 Dr. A.B. Xuma - - - 1 700 1 800 2 100 1 792 - - - - - 3 492 1 800 2 100
B EC138 Sakhisizwe - - - 3 000 3 000 3 000 1 423 - - - - - 4 423 3 000 3 000
B EC139 Enoch Mgijima - - - 3 000 3 000 3 000 2 503 - - - - - 5 503 3 000 3 000
C DC13 Chris Hani District Municipality - - - 2 300 2 300 2 500 2 118 - - - - - 4 418 2 300 2 500
Total: Chris Hani Municipalities - - - 18 100 18 200 18 900 12 960 - - - - - 31 060 18 200 18 900

B EC141 Elundini - - - 1 700 1 800 2 000 2 114 - - - - - 3 814 1 800 2 000

B EC142 Senqu - - - 1 700 1 800 2 000 1 620 - - - - - 3 320 1 800 2 000
B EC145 Walter Sisulu - - - 2 200 2 200 2 400 1 309 - - - - - 3 509 2 200 2 400
C DC14 Joe Gqabi District Municipality - - - 1 500 1 500 2 000 1 836 - - - - - 3 336 1 500 2 000
Total: Joe Gqabi Municipalities - - - 7 100 7 300 8 400 6 879 - - - - - 13 979 7 300 8 400

B EC153 Ngquza Hill - - - 3 000 3 000 3 000 1 593 - - - - - 4 593 3 000 3 000
B EC154 Port St Johns - - - 2 600 2 600 2 700 1 676 - - - - - 4 276 2 600 2 700
B EC155 Nyandeni - - - 1 600 1 700 2 000 1 661 - - - - - 3 261 1 700 2 000
B EC156 Mhlontlo - - - 2 300 2 300 2 500 1 966 - - - - - 4 266 2 300 2 500
B EC157 King Sabata Dalindyebo 6 000 6 000 7 500 2 800 2 800 3 000 3 268 - - - - - 12 068 8 800 10 500
C DC15 O.R. Tambo District Municipality - - - 2 000 2 000 2 200 3 846 - - - - - 5 846 2 000 2 200
Total: O.R. Tambo Municipalities 6 000 6 000 7 500 14 300 14 400 15 400 14 010 - - - - - 34 310 20 400 22 900

B EC441 Matatiele - - - 1 700 1 800 2 000 3 880 - - - - - 5 580 1 800 2 000

B EC442 Umzimvubu - - - 1 700 1 800 2 000 2 656 - - - - - 4 356 1 800 2 000
B EC443 Winnie Madikizela-Mandela - - - 2 100 2 100 2 300 2 981 - - - - - 5 081 2 100 2 300
B EC444 Ntabankulu - - - 2 600 2 700 2 900 2 675 - - - - - 5 275 2 700 2 900
C DC44 Alfred Nzo District Municipality 6 500 6 500 7 000 1 900 2 000 2 200 3 603 - - - - - 12 003 8 500 9 200
Total: Alfred Nzo Municipalities 6 500 6 500 7 000 10 000 10 400 11 400 15 795 - - - - - 32 295 16 900 18 400

Total: Eastern Cape Municipalities 37 300 37 300 41 000 88 923 89 785 96 301 78 107 - - 30 000 40 000 50 000 234 330 167 085 187 301
 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

Local Government Financial Management Expanded Public Works Programme Programme and Project Preparation Support
Infrastructure Skills Development Grant SUB-TOTAL: CURRENT1
Grant Integrated Grant for Municipalities Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung - - - 2 000 2 000 2 200 1 839 - - 10 000 13 000 12 000 13 839 15 000 14 200

B FS161 Letsemeng - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000

B FS162 Kopanong - - - 2 300 2 300 2 500 1 200 - - - - - 3 500 2 300 2 500
B FS163 Mohokare - - - 3 000 3 000 3 000 1 217 - - - - - 4 217 3 000 3 000
C DC16 Xhariep District Municipality - - - 1 700 1 800 2 000 1 241 - - - - - 2 941 1 800 2 000
Total: Xhariep Municipalities - - - 10 000 10 100 10 500 4 858 - - - - - 14 858 10 100 10 500

B FS181 Masilonyana - - - 2 600 2 600 2 700 1 200 - - - - - 3 800 2 600 2 700

B FS182 Tokologo - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B FS183 Tswelopele - - - 2 100 2 100 2 300 1 335 - - - - - 3 435 2 100 2 300
B FS184 Matjhabeng - - - 3 000 3 000 3 000 1 460 - - - - - 4 460 3 000 3 000
B FS185 Nala - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
C DC18 Lejweleputswa District Municipality - - - 1 000 1 000 1 200 1 322 - - - - - 2 322 1 000 1 200
Total: Lejweleputswa Municipalities - - - 14 700 14 700 15 200 7 717 - - - - - 22 417 14 700 15 200

B FS191 Setsoto - - - 2 000 2 000 2 200 1 394 - - - - - 3 394 2 000 2 200

B FS192 Dihlabeng - - - 2 700 2 700 2 800 1 552 - - - - - 4 252 2 700 2 800
B FS193 Nketoana - - - 2 800 2 800 2 900 1 200 - - - - - 4 000 2 800 2 900
B FS194 Maluti-a-Phofung - - - 3 000 3 000 3 000 4 219 - - - - - 7 219 3 000 3 000
B FS195 Phumelela - - - 3 000 3 000 3 000 1 234 - - - - - 4 234 3 000 3 000
B FS196 Mantsopa - - - 3 000 3 000 3 000 1 279 - - - - - 4 279 3 000 3 000
C DC19 Thabo Mofutsanyana District Municipality - - - 2 300 2 300 2 500 1 913 - - - - - 4 213 2 300 2 500
Total: Thabo Mofutsanyana Municipalities - - - 18 800 18 800 19 400 12 791 - - - - - 31 591 18 800 19 400
259

B FS201 Moqhaka - - - 2 300 2 300 2 500 1 299 - - - - - 3 599 2 300 2 500

B FS203 Ngwathe - - - 3 000 3 000 3 000 1 480 - - - - - 4 480 3 000 3 000
B FS204 Metsimaholo - - - 2 700 2 700 2 800 1 200 - - - - - 3 900 2 700 2 800
B FS205 Mafube - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
C DC20 Fezile Dabi District Municipality - - - 1 300 1 400 1 600 1 200 - - - - - 2 500 1 400 1 600
Total: Fezile Dabi Municipalities - - - 12 300 12 400 12 900 6 379 - - - - - 18 679 12 400 12 900

Total: Free State Municipalities - - - 57 800 58 000 60 200 33 584 - - 10 000 13 000 12 000 101 384 71 000 72 200

GAUTENG

A EKU City of Ekurhuleni - - - 1 000 1 000 1 200 9 920 - - 112 126 99 432 98 907 123 046 100 432 100 107
A JHB City of Johannesburg 6 000 7 000 7 000 1 000 1 000 1 200 4 967 - - 39 234 40 000 43 059 51 201 48 000 51 259
A TSH City of Tshwane - - - 2 000 2 000 2 200 18 468 - - 84 480 84 352 86 722 104 948 86 352 88 922

B GT421 Emfuleni - - - 2 000 2 000 2 200 3 869 - - - - - 5 869 2 000 2 200

B GT422 Midvaal - - - 1 800 2 000 2 200 1 619 - - - - - 3 419 2 000 2 200
B GT423 Lesedi - - - 1 900 2 000 2 200 1 214 - - - - - 3 114 2 000 2 200
C DC42 Sedibeng District Municipality - - - 1 400 1 500 1 700 1 222 - - - - - 2 622 1 500 1 700
Total: Sedibeng Municipalities - - - 7 100 7 500 8 300 7 924 - - - - - 15 024 7 500 8 300

B GT481 Mogale City - - - 1 800 1 900 2 100 2 501 - - - - - 4 301 1 900 2 100
B GT484 Merafong City - - - 2 800 2 800 2 900 1 232 - - - - - 4 032 2 800 2 900
B GT485 Rand West City - - - 2 300 2 300 2 200 1 728 - - - - - 4 028 2 300 2 200
C DC48 West Rand District Municipality - - - 1 200 1 300 1 500 1 250 - - - - - 2 450 1 300 1 500
Total: West Rand Municipalities - - - 8 100 8 300 8 700 6 711 - - - - - 14 811 8 300 8 700

Total: Gauteng Municipalities 6 000 7 000 7 000 19 200 19 800 21 600 47 990 - - 235 840 223 784 228 688 309 030 250 584 257 288
 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

Local Government Financial Management Expanded Public Works Programme Programme and Project Preparation Support
Infrastructure Skills Development Grant SUB-TOTAL: CURRENT1
Grant Integrated Grant for Municipalities Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini 25 500 30 000 33 000 1 000 1 000 1 200 18 790 - - 40 000 42 000 44 000 85 290 73 000 78 200

B KZN212 uMdoni - - - 1 900 2 000 2 200 1 249 - - - - - 3 149 2 000 2 200

B KZN213 uMzumbe - - - 1 800 1 900 2 100 1 400 - - - - - 3 200 1 900 2 100
B KZN214 uMuziwabantu - - - 1 800 1 900 2 200 1 497 - - - - - 3 297 1 900 2 200
B KZN216 Ray Nkonyeni - - - 1 900 2 000 2 200 3 255 - - - - - 5 155 2 000 2 200
C DC21 Ugu District Municipality - - - 1 900 2 000 2 200 2 864 - - - - - 4 764 2 000 2 200
Total: Ugu Municipalities - - - 9 300 9 800 10 900 10 265 - - - - - 19 565 9 800 10 900

B KZN221 uMshwathi - - - 1 900 2 000 2 200 1 760 - - - - - 3 660 2 000 2 200

B KZN222 uMngeni - - - 1 800 1 900 2 100 1 336 - - - - - 3 136 1 900 2 100
B KZN223 Mpofana - - - 3 000 3 000 3 000 1 267 - - - - - 4 267 3 000 3 000
B KZN224 iMpendle - - - 2 400 2 400 2 600 1 645 - - - - - 4 045 2 400 2 600
B KZN225 Msunduzi - - - 1 900 2 000 2 200 2 092 - - - - - 3 992 2 000 2 200
B KZN226 Mkhambathini - - - 3 000 3 000 3 000 1 541 - - - - - 4 541 3 000 3 000
B KZN227 Richmond - - - 1 900 2 000 2 200 1 410 - - - - - 3 310 2 000 2 200
C DC22 uMgungundlovu District Municipality - - - 1 200 1 200 1 200 1 889 - - - - - 3 089 1 200 1 200
Total: uMgungundlovu Municipalities - - - 17 100 17 500 18 500 12 940 - - - - - 30 040 17 500 18 500

B KZN235 Okhahlamba - - - 1 800 1 900 2 100 2 657 - - - - - 4 457 1 900 2 100

B KZN237 iNkosi Langalibalele - - - 3 500 3 500 3 500 1 807 - - - - - 5 307 3 500 3 500
B KZN238 Alfred Duma 4 000 5 500 6 000 2 000 2 000 2 200 2 471 - - - - - 8 471 7 500 8 200
C DC23 uThukela District Municipality - - - 2 000 2 000 2 200 1 685 - - - - - 3 685 2 000 2 200
Total: uThukela Municipalities 4 000 5 500 6 000 9 300 9 400 10 000 8 620 - - - - - 21 920 14 900 16 000

B KZN241 eNdumeni - - - 2 000 2 000 2 200 1 561 - - - - - 3 561 2 000 2 200

B KZN242 Nquthu - - - 1 800 1 900 2 100 1 478 - - - - - 3 278 1 900 2 100
B KZN244 uMsinga - - - 1 800 1 900 2 100 3 287 - - - - - 5 087 1 900 2 100
B KZN245 uMvoti - - - 2 500 2 500 2 700 2 115 - - - - - 4 615 2 500 2 700
C DC24 uMzinyathi District Municipality - - - 3 000 3 000 3 000 5 349 - - - - - 8 349 3 000 3 000
Total: uMzinyathi Municipalities - - - 11 100 11 300 12 100 13 790 - - - - - 24 890 11 300 12 100

B KZN252 Newcastle - - - 1 800 1 900 2 100 1 896 - - - - - 3 696 1 900 2 100

260

B KZN253 eMadlangeni - - - 3 000 3 000 3 000 1 331 - - - - - 4 331 3 000 3 000

B KZN254 Dannhauser - - - 1 900 2 000 2 200 1 770 - - - - - 3 670 2 000 2 200
C DC25 Amajuba District Municipality - - - 3 800 3 800 3 800 1 551 - - - - - 5 351 3 800 3 800
Total: Amajuba Municipalities - - - 10 500 10 700 11 100 6 548 - - - - - 17 048 10 700 11 100

B KZN261 eDumbe - - - 3 000 3 000 3 000 1 482 - - - - - 4 482 3 000 3 000

B KZN262 uPhongolo - - - 3 000 3 000 3 000 1 990 - - - - - 4 990 3 000 3 000
B KZN263 AbaQulusi - - - 3 000 3 000 3 000 1 793 - - - - - 4 793 3 000 3 000
B KZN265 Nongoma - - - 2 000 2 000 2 200 2 307 - - - - - 4 307 2 000 2 200
B KZN266 Ulundi - - - 2 000 2 000 2 200 2 420 - - - - - 4 420 2 000 2 200
C DC26 Zululand District Municipality - - - 1 200 1 300 1 500 5 227 - - - - - 6 427 1 300 1 500
Total: Zululand Municipalities - - - 14 200 14 300 14 900 15 219 - - - - - 29 419 14 300 14 900

B KZN271 uMhlabuyalingana - - - 1 800 1 900 2 200 2 452 - - - - - 4 252 1 900 2 200

B KZN272 Jozini - - - 3 000 3 000 3 000 3 674 - - - - - 6 674 3 000 3 000
B KZN275 Mtubatuba - - - 1 900 2 000 2 200 2 226 - - - - - 4 126 2 000 2 200
B KZN276 Big Five Hlabisa - - - 2 700 2 700 2 800 1 909 - - - - - 4 609 2 700 2 800
C DC27 uMkhanyakude District Municipality - - - 3 500 3 500 3 500 4 270 - - - - - 7 770 3 500 3 500
Total: uMkhanyakude Municipalities - - - 12 900 13 100 13 700 14 531 - - - - - 27 431 13 100 13 700

B KZN281 uMfolozi - - - 1 800 1 900 2 000 2 099 - - - - - 3 899 1 900 2 000

B KZN282 uMhlathuze - - - 2 500 2 500 2 600 2 674 - - - - - 5 174 2 500 2 600
B KZN284 uMlalazi - - - 1 800 1 900 2 000 2 787 - - - - - 4 587 1 900 2 000
B KZN285 Mthonjaneni - - - 2 800 2 800 2 800 2 243 - - - - - 5 043 2 800 2 800
B KZN286 Nkandla - - - 2 600 2 600 2 600 2 477 - - - - - 5 077 2 600 2 600
C DC28 King Cetshwayo District Municipality - - - 1 200 1 300 1 400 4 040 - - - - - 5 240 1 300 1 400
Total: King Cetshwayo Municipalities - - - 12 700 13 000 13 400 16 320 - - - - - 29 020 13 000 13 400

B KZN291 Mandeni - - - 1 800 1 900 2 000 1 815 - - - - - 3 615 1 900 2 000

B KZN292 KwaDukuza - - - 1 800 1 900 2 000 1 589 - - - - - 3 389 1 900 2 000
B KZN293 Ndwedwe - - - 3 000 3 000 3 000 2 067 - - - - - 5 067 3 000 3 000
B KZN294 Maphumulo - - - 1 800 1 900 2 000 1 536 - - - - - 3 336 1 900 2 000
C DC29 iLembe District Municipality - - - 1 000 1 100 1 200 3 071 - - - - - 4 071 1 100 1 200
Total: iLembe Municipalities - - - 9 400 9 800 10 200 10 078 - - - - - 19 478 9 800 10 200

B KZN433 Greater Kokstad - - - 1 800 1 900 2 000 1 657 - - - - - 3 457 1 900 2 000
B KZN434 uBuhlebezwe - - - 1 900 2 000 2 100 1 620 - - - - - 3 520 2 000 2 100
B KZN435 uMzimkhulu - - - 1 800 1 900 2 000 2 471 - - - - - 4 271 1 900 2 000
B KZN436 Dr Nkosazana Dlamini Zuma - - - 1 900 2 000 2 100 1 832 - - - - - 3 732 2 000 2 100
C DC43 Harry Gwala District Municipality - - - 1 200 1 300 1 400 4 460 - - - - - 5 660 1 300 1 400
Total: Harry Gwala Municipalities - - - 8 600 9 100 9 600 12 040 - - - - - 20 640 9 100 9 600

Total: KwaZulu-Natal Municipalities 29 500 35 500 39 000 116 100 119 000 125 600 139 141 - - 40 000 42 000 44 000 324 741 196 500 208 600
 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

Local Government Financial Management Expanded Public Works Programme Programme and Project Preparation Support
Infrastructure Skills Development Grant SUB-TOTAL: CURRENT1
Grant Integrated Grant for Municipalities Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani - - - 2 400 2 400 2 500 3 348 - - - - - 5 748 2 400 2 500
B LIM332 Greater Letaba - - - 2 000 2 000 2 100 1 874 - - - - - 3 874 2 000 2 100
B LIM333 Greater Tzaneen - - - 2 000 2 000 2 100 5 011 - - - - - 7 011 2 000 2 100
B LIM334 Ba-Phalaborwa - - - 3 000 3 000 3 000 1 769 - - - - - 4 769 3 000 3 000
B LIM335 Maruleng - - - 1 800 1 900 2 000 1 616 - - - - - 3 416 1 900 2 000
C DC33 Mopani District Municipality - - - 3 000 3 000 3 000 6 799 - - - - - 9 799 3 000 3 000
Total: Mopani Municipalities - - - 14 200 14 300 14 700 20 417 - - - - - 34 617 14 300 14 700

B LIM341 Musina - - - 3 000 3 000 3 000 1 975 - - - - - 4 975 3 000 3 000

B LIM343 Thulamela 7 000 7 000 7 500 1 800 1 900 2 000 3 683 - - - - - 12 483 8 900 9 500
B LIM344 Makhado - - - 1 900 2 000 2 100 2 560 - - - - - 4 460 2 000 2 100
B LIM345 Collins Chabane - - - 2 500 2 500 2 600 1 725 - - - - - 4 225 2 500 2 600
C DC34 Vhembe District Municipality 4 800 4 800 5 688 3 000 3 000 3 000 5 114 - - - - - 12 914 7 800 8 688
Total: Vhembe Municipalities 11 800 11 800 13 188 12 200 12 400 12 700 15 057 - - - - - 39 057 24 200 25 888

B LIM351 Blouberg - - - 2 400 2 400 2 500 2 005 - - - - - 4 405 2 400 2 500

B LIM353 Molemole - - - 2 200 2 200 2 300 1 386 - - - - - 3 586 2 200 2 300
B LIM354 Polokwane 8 000 8 000 6 000 2 400 2 400 2 500 6 117 - - - - - 16 517 10 400 8 500
B LIM355 Lepele-Nkumpi - - - 2 000 2 000 2 100 1 756 - - - - - 3 756 2 000 2 100
C DC35 Capricorn District Municipality - - - 1 000 1 000 1 200 2 773 - - - - - 3 773 1 000 1 200
Total: Capricorn Municipalities 8 000 8 000 6 000 10 000 10 000 10 600 14 037 - - - - - 32 037 18 000 16 600

B LIM361 Thabazimbi - - - 3 000 3 000 3 000 1 360 - - - - - 4 360 3 000 3 000

B LIM362 Lephalale - - - 1 800 1 900 2 000 1 311 - - - - - 3 111 1 900 2 000
B LIM366 Bela-Bela - - - 1 800 1 900 2 000 1 502 - - - - - 3 302 1 900 2 000
B LIM367 Mogalakwena - - - 3 500 3 500 3 500 1 610 - - - - - 5 110 3 500 3 500
B LIM368 Modimolle-Mookgophong - - - 2 600 2 600 2 600 1 641 - - - - - 4 241 2 600 2 600
C DC36 Waterberg District Municipality - - - 1 000 1 100 1 200 1 200 - - - - - 2 200 1 100 1 200
Total: Waterberg Municipalities - - - 13 700 14 000 14 300 8 624 - - - - - 22 324 14 000 14 300
261

B LIM471 Ephraim Mogale - - - 3 000 3 000 3 000 1 549 - - - - - 4 549 3 000 3 000
B LIM472 Elias Motsoaledi - - - 2 800 2 800 2 800 2 609 - - - - - 5 409 2 800 2 800
B LIM473 Makhuduthamaga - - - 1 800 1 900 2 000 2 348 - - - - - 4 148 1 900 2 000
B LIM476 Fetakgomo Tubatse - - - 2 500 2 500 2 600 1 742 - - - - - 4 242 2 500 2 600
C DC47 Sekhukhune District Municipality - - - 2 400 2 400 2 500 10 676 - - - - - 13 076 2 400 2 500
Total: Sekhukhune Municipalities - - - 12 500 12 600 12 900 18 924 - - - - - 31 424 12 600 12 900

Total: Limpopo Municipalities 19 800 19 800 19 188 62 600 63 300 65 200 77 059 - - - - - 159 459 83 100 84 388

MPUMALANGA

B MP301 Chief Albert Luthuli - - - 2 000 2 000 2 100 2 580 - - - - - 4 580 2 000 2 100
B MP302 Msukaligwa - - - 3 800 3 800 3 800 1 285 - - - - - 5 085 3 800 3 800
B MP303 Mkhondo - - - 3 000 3 000 3 000 2 004 - - - - - 5 004 3 000 3 000
B MP304 Dr Pixley ka Isaka Seme - - - 2 400 2 400 2 500 1 931 - - - - - 4 331 2 400 2 500
B MP305 Lekwa - - - 2 800 2 800 2 800 1 760 - - - - - 4 560 2 800 2 800
B MP306 Dipaleseng - - - 2 800 2 800 2 800 1 285 - - - - - 4 085 2 800 2 800
B MP307 Govan Mbeki 24 400 23 500 24 500 3 500 3 500 3 500 1 597 - - - - - 29 497 27 000 28 000
C DC30 Gert Sibande District Municipality 14 500 14 000 14 500 1 000 1 200 1 300 1 718 - - - - - 17 218 15 200 15 800
Total: Gert Sibande Municipalities 38 900 37 500 39 000 21 300 21 500 21 800 14 160 - - - - - 74 360 59 000 60 800

B MP311 Victor Khanye - - - 1 800 1 900 2 000 1 361 - - - - - 3 161 1 900 2 000
B MP312 Emalahleni - - - 3 000 3 000 3 000 3 193 - - - - - 6 193 3 000 3 000
B MP313 Steve Tshwete - - - 1 800 1 900 2 000 1 808 - - - - - 3 608 1 900 2 000
B MP314 Emakhazeni - - - 3 800 3 800 4 000 1 434 - - - - - 5 234 3 800 4 000
B MP315 Thembisile Hani - - - 1 800 1 900 2 000 2 217 - - - - - 4 017 1 900 2 000
B MP316 Dr JS Moroka - - - 2 400 2 400 2 500 2 155 - - - - - 4 555 2 400 2 500
C DC31 Nkangala District Municipality - - - 1 000 1 100 1 200 1 706 - - - - - 2 706 1 100 1 200
Total: Nkangala Municipalities - - - 15 600 16 000 16 700 13 874 - - - - - 29 474 16 000 16 700

B MP321 Thaba Chweu - - - 3 000 3 000 3 000 1 608 - - - - - 4 608 3 000 3 000
B MP324 Nkomazi - - - 1 800 1 900 2 000 2 436 - - - - - 4 236 1 900 2 000
B MP325 Bushbuckridge - - - 2 600 2 600 2 600 3 149 - - - - - 5 749 2 600 2 600
B MP326 City of Mbombela - - - 2 600 2 600 2 600 5 117 - - - - - 7 717 2 600 2 600
C DC32 Ehlanzeni District Municipality 3 365 3 774 3 500 1 000 1 100 1 200 1 389 - - - - - 5 754 4 874 4 700
Total: Ehlanzeni Municipalities 3 365 3 774 3 500 11 000 11 200 11 400 13 699 - - - - - 28 064 14 974 14 900

Total: Mpumalanga Municipalities 42 265 41 274 42 500 47 900 48 700 49 900 41 733 - - - - - 131 898 89 974 92 400
 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

Local Government Financial Management Expanded Public Works Programme Programme and Project Preparation Support
Infrastructure Skills Development Grant SUB-TOTAL: CURRENT1
Grant Integrated Grant for Municipalities Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld - - - 2 600 2 600 2 600 1 200 - - - - - 3 800 2 600 2 600

B NC062 Nama Khoi - - - 3 000 3 000 3 000 1 230 - - - - - 4 230 3 000 3 000
B NC064 Kamiesberg - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC065 Hantam - - - 1 900 2 000 2 100 1 213 - - - - - 3 113 2 000 2 100
B NC066 Karoo Hoogland - - - 2 600 2 600 2 600 1 200 - - - - - 3 800 2 600 2 600
B NC067 Khâi-Ma - - - 2 900 2 900 2 900 1 200 - - - - - 4 100 2 900 2 900
C DC6 Namakwa District Municipality - - - 2 000 2 000 2 100 1 206 - - - - - 3 206 2 000 2 100
Total: Namakwa Municipalities - - - 18 000 18 100 18 300 8 449 - - - - - 26 449 18 100 18 300

B NC071 Ubuntu - - - 2 900 2 900 2 900 1 200 - - - - - 4 100 2 900 2 900

B NC072 Umsobomvu - - - 1 900 2 000 2 100 1 200 - - - - - 3 100 2 000 2 100
B NC073 Emthanjeni - - - 1 800 1 800 2 000 1 200 - - - - - 3 000 1 800 2 000
B NC074 Kareeberg - - - 2 800 2 800 2 800 1 200 - - - - - 4 000 2 800 2 800
B NC075 Renosterberg - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC076 Thembelihle - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC077 Siyathemba - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC078 Siyancuma - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
C DC7 Pixley Ka Seme District Municipality - - - 1 800 1 800 2 000 1 200 - - - - - 3 000 1 800 2 000
Total: Pixley Ka Seme Municipalities - - - 23 200 23 300 23 800 10 800 - - - - - 34 000 23 300 23 800

B NC082 !Kai !Garib - - - 3 800 3 800 3 800 1 248 - - - - - 5 048 3 800 3 800
B NC084 !Kheis - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC085 Tsantsabane - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC086 Kgatelopele - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NC087 Dawid Kruiper - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
C DC8 Z.F. Mgcawu District Municipality - - - 1 200 1 200 1 300 1 251 - - - - - 2 451 1 200 1 300
Total: Z.F. Mgcawu Municipalities - - - 17 000 17 000 17 100 7 299 - - - - - 24 299 17 000 17 100

B NC091 Sol Plaatjie 4 500 4 800 4 500 1 800 1 800 2 000 2 267 - - - - - 8 567 6 600 6 500
B NC092 Dikgatlong - - - 3 000 3 000 3 000 1 278 - - - - - 4 278 3 000 3 000
B NC093 Magareng - - - 3 000 3 000 3 000 1 242 - - - - - 4 242 3 000 3 000
B NC094 Phokwane - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
262

C DC9 Frances Baard District Municipality - - - 1 000 1 000 1 200 1 274 - - - - - 2 274 1 000 1 200
Total: Frances Baard Municipalities 4 500 4 800 4 500 11 800 11 800 12 200 7 261 - - - - - 23 561 16 600 16 700

B NC451 Joe Morolong - - - 3 000 3 000 3 000 1 231 - - - - - 4 231 3 000 3 000
B NC452 Ga-Segonyana - - - 3 000 2 000 3 000 1 271 - - - - - 4 271 2 000 3 000
B NC453 Gamagara - - - 2 000 2 000 2 100 1 217 - - - - - 3 217 2 000 2 100
C DC45 John Taolo Gaetsewe District Municipality 5 000 5 000 5 000 1 000 1 000 1 200 1 235 - - - - - 7 235 6 000 6 200
Total: John Taolo Gaetsewe Municipalities 5 000 5 000 5 000 9 000 8 000 9 300 4 954 - - - - - 18 954 13 000 14 300

Total: Northern Cape Municipalities 9 500 9 800 9 500 79 000 78 200 80 700 38 763 - - - - - 127 263 88 000 90 200

NORTH WEST

B NW371 Moretele - - - 2 900 2 900 2 900 1 550 - - - - - 4 450 2 900 2 900

B NW372 Madibeng - - - 2 900 2 900 2 900 1 293 - - - - - 4 193 2 900 2 900
B NW373 Rustenburg - - - 1 800 1 900 2 000 1 572 - - - - - 3 372 1 900 2 000
B NW374 Kgetlengrivier - - - 3 000 3 000 3 000 1 209 - - - - - 4 209 3 000 3 000
B NW375 Moses Kotane - - - 2 000 2 000 2 100 1 359 - - - - - 3 359 2 000 2 100
C DC37 Bojanala Platinum District Municipality - - - 1 800 1 800 2 000 1 361 - - - - - 3 161 1 800 2 000
Total: Bojanala Platinum Municipalities - - - 14 400 14 500 14 900 8 344 - - - - - 22 744 14 500 14 900

B NW381 Ratlou - - - 3 000 3 000 3 000 1 589 - - - - - 4 589 3 000 3 000

B NW382 Tswaing - - - 3 000 3 000 3 000 1 329 - - - - - 4 329 3 000 3 000
B NW383 Mafikeng 3 000 3 200 3 000 3 000 3 000 3 000 1 550 - - - - - 7 550 6 200 6 000
B NW384 Ditsobotla - - - 3 000 3 000 3 000 1 213 - - - - - 4 213 3 000 3 000
B NW385 Ramotshere Moiloa - - - 2 300 2 300 2 400 1 812 - - - - - 4 112 2 300 2 400
C DC38 Ngaka Modiri Molema District Municipality - - - 3 000 3 000 3 000 2 291 - - - - - 5 291 3 000 3 000
Total: Ngaka Modiri Molema Municipalities 3 000 3 200 3 000 17 300 17 300 17 400 9 784 - - - - - 30 084 20 500 20 400

B NW392 Naledi - - - 2 800 2 800 2 800 1 203 - - - - - 4 003 2 800 2 800

B NW393 Mamusa - - - 3 000 3 000 3 000 1 516 - - - - - 4 516 3 000 3 000
B NW394 Greater Taung - - - 3 000 3 000 3 000 1 715 - - - - - 4 715 3 000 3 000
B NW396 Lekwa-Teemane - - - 3 000 3 000 3 000 1 200 - - - - - 4 200 3 000 3 000
B NW397 Kagisano-Molopo - - - 3 000 3 000 3 000 2 036 - - - - - 5 036 3 000 3 000
C DC39 Dr Ruth Segomotsi Mompati District Municipality - - - 3 600 3 600 3 600 1 287 - - - - - 4 887 3 600 3 600
Total: Dr Ruth Segomotsi Mompati Municipalities - - - 18 400 18 400 18 400 8 957 - - - - - 27 357 18 400 18 400

B NW403 City of Matlosana - - - 3 000 3 000 3 000 1 555 - - - - - 4 555 3 000 3 000
B NW404 Maquassi Hills - - - 3 800 3 800 3 800 1 314 - - - - - 5 114 3 800 3 800
B NW405 JB Marks - - - 3 000 3 000 3 000 2 177 - - - - - 5 177 3 000 3 000
C DC40 Dr Kenneth Kaunda District Municipality - - - 1 000 1 100 1 200 1 452 - - - - - 2 452 1 100 1 200
Total: Dr Kenneth Kaunda Municipalities - - - 10 800 10 900 11 000 6 498 - - - - - 17 298 10 900 11 000

Total: North West Municipalities 3 000 3 200 3 000 60 900 61 100 61 700 33 583 - - - - - 97 483 64 300 64 700
 ANNEXURE W4

SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 5, PART B AND SCHEDULE 7, PART B): CURRENT GRANTS

Local Government Financial Management Expanded Public Works Programme Programme and Project Preparation Support
Infrastructure Skills Development Grant SUB-TOTAL: CURRENT1
Grant Integrated Grant for Municipalities Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town 12 000 12 700 13 000 1 000 1 000 1 200 26 664 - - 70 000 72 000 74 000 109 664 85 700 88 200

B WC011 Matzikama - - - 1 800 1 900 2 100 1 389 - - - - - 3 189 1 900 2 100

B WC012 Cederberg - - - 2 000 2 000 2 100 1 534 - - - - - 3 534 2 000 2 100
B WC013 Bergrivier - - - 1 700 1 800 2 000 1 436 - - - - - 3 136 1 800 2 000
B WC014 Saldanha Bay - - - 1 600 1 700 1 900 1 368 - - - - - 2 968 1 700 1 900
B WC015 Swartland - - - 1 600 1 700 1 800 1 593 - - - - - 3 193 1 700 1 800
C DC1 West Coast District Municipality - - - 1 000 1 000 1 200 1 282 - - - - - 2 282 1 000 1 200
Total: West Coast Municipalities - - - 9 700 10 100 11 100 8 602 - - - - - 18 302 10 100 11 100

B WC022 Witzenberg - - - 1 600 1 700 1 800 1 559 - - - - - 3 159 1 700 1 800

B WC023 Drakenstein - - - 1 600 1 700 1 800 2 062 - - - - - 3 662 1 700 1 800
B WC024 Stellenbosch - - - 1 600 1 700 1 800 2 021 - - - - - 3 621 1 700 1 800
B WC025 Breede Valley - - - 1 600 1 700 1 800 1 895 - - - - - 3 495 1 700 1 800
B WC026 Langeberg - - - 1 600 1 700 1 800 1 645 - - - - - 3 245 1 700 1 800
C DC2 Cape Winelands District Municipality - - - 1 000 1 000 1 200 1 249 - - - - - 2 249 1 000 1 200
Total: Cape Winelands Municipalities - - - 9 000 9 500 10 200 10 431 - - - - - 19 431 9 500 10 200

B WC031 Theewaterskloof - - - 1 800 1 900 2 000 1 563 - - - - - 3 363 1 900 2 000

B WC032 Overstrand - - - 1 700 1 800 1 900 1 898 - - - - - 3 598 1 800 1 900
263

B WC033 Cape Agulhas - - - 1 700 1 800 1 900 1 363 - - - - - 3 063 1 800 1 900
B WC034 Swellendam - - - 1 800 1 900 2 000 1 305 - - - - - 3 105 1 900 2 000
C DC3 Overberg District Municipality - - - 1 000 1 000 1 200 1 265 - - - - - 2 265 1 000 1 200
Total: Overberg Municipalities - - - 8 000 8 400 9 000 7 394 - - - - - 15 394 8 400 9 000

B WC041 Kannaland - - - 2 900 2 900 2 900 1 255 - - - - - 4 155 2 900 2 900

B WC042 Hessequa - - - 1 700 1 800 1 900 1 236 - - - - - 2 936 1 800 1 900
B WC043 Mossel Bay - - - 1 700 1 800 1 900 1 967 - - - - - 3 667 1 800 1 900
B WC044 George 6 000 6 200 6 500 1 800 1 900 2 000 1 966 - - - - - 9 766 8 100 8 500
B WC045 Oudtshoorn - - - 2 800 2 800 2 800 1 492 - - - - - 4 292 2 800 2 800
B WC047 Bitou - - - 1 800 1 900 2 000 1 474 - - - - - 3 274 1 900 2 000
B WC048 Knysna - - - 1 800 1 900 2 000 1 279 - - - - - 3 079 1 900 2 000
C DC4 Garden Route District Municipality - - - 1 000 1 000 1 200 1 545 - - - - - 2 545 1 000 1 200
Total: Garden Route Municipalities 6 000 6 200 6 500 15 500 16 000 16 700 12 214 - - - - - 33 714 22 200 23 200

B WC051 Laingsburg - - - 1 800 1 900 2 000 1 209 - - - - - 3 009 1 900 2 000

B WC052 Prince Albert - - - 1 800 1 900 2 000 1 200 - - - - - 3 000 1 900 2 000
B WC053 Beaufort West - - - 2 000 2 000 2 100 1 226 - - - - - 3 226 2 000 2 100
C DC5 Central Karoo District Municipality - - - 1 000 1 000 1 200 1 203 - - - - - 2 203 1 000 1 200
Total: Central Karoo Municipalities - - - 6 600 6 800 7 300 4 838 - - - - - 11 438 6 800 7 300

Total: Western Cape Municipalities 18 000 18 900 19 500 49 800 51 800 55 500 70 143 - - 70 000 72 000 74 000 207 943 142 700 149 000

Unallocated - - - - - - - 567 281 593 271 - - - 378 342 962 335 1 006 424

National Total 165 365 172 774 180 688 582 223 589 685 616 701 560 103 567 281 593 271 385 840 390 784 408 688 2 071 873 2 115 578 2 212 501
1. Includes unallocated amounts for the Municipal Disaster Response Grant (MDRG). The MDRG is allocated R378 million in 2024/25, R395 million in 2025/26 and R413 million in 2026/27
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B)
264

(National and Municipal Financial Years)

 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 1 OF 2

Energy Efficiency and Demand-Side Integrated National Electrification Programme

Municipal Infrastructure Grant Municipal Disaster Recovery Grant Rural Roads Asset Management Systems Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant
Management Grant (Municipal) Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City - - - - - - - - - - - - - - - - - - - - -

A NMA Nelson Mandela Bay - - - - - - 7 000 7 000 8 500 - - - - - - 250 000 390 000 - - - -

B EC101 Dr Beyers Naude 23 477 24 443 26 242 5 005 5 005 - - - - - 13 200 11 923 - - - - - - 20 200 29 227 35 000
B EC102 Blue Crane Route 15 999 16 575 17 646 22 880 22 880 - 4 000 4 000 5 000 - 6 000 7 000 - - - - - - 13 816 13 000 16 000
B EC104 Makana 27 858 29 053 31 278 - - - - - - - 8 580 7 751 - - - - - - 19 800 20 681 25 000
B EC105 Ndlambe 31 238 32 611 35 165 - - - - - - - 5 940 7 000 - - - - - - 32 600 20 262 25 000
B EC106 Sundays River Valley 39 150 30 413 32 764 - - - 4 000 4 000 - 495 6 270 7 000 - - - - - - 16 000 21 830 24 000
B EC108 Kouga 36 558 38 208 41 280 - - - - - - 4 203 7 260 7 558 - - - - - - 13 941 7 000 9 000
B EC109 Kou-Kamma 17 256 17 897 19 090 - - - 4 000 3 000 - 6 462 3 300 3 981 - - - - - - 15 000 10 000 15 000
C DC10 Sarah Baartman District Municipality - - - - - - - - - - - - 2 514 2 626 2 746 - - - - - -
Total: Sarah Baartman Municipalities 191 536 189 200 203 465 27 885 27 885 - 12 000 11 000 5 000 11 160 50 550 52 213 2 514 2 626 2 746 - - - 131 357 122 000 149 000

B EC121 Mbhashe 70 329 73 746 80 105 24 166 24 167 - - - - 9 029 13 200 13 000 - - - - - - - - -
B EC122 Mnquma 73 457 77 037 83 701 6 472 6 472 - - 3 000 4 000 1 152 9 000 9 000 - - - - - - - - -
B EC123 Great Kei 12 436 12 825 13 549 - - - - - - - 7 260 6 558 - - - - - - - - -
B EC124 Amahlathi 37 403 33 941 36 618 19 145 19 145 - 3 000 - 4 000 1 860 8 250 7 453 - - - - - - - - -
B EC126 Ngqushwa 25 797 26 884 28 909 15 256 15 256 - - 3 000 3 350 7 013 8 580 7 751 - - - - - - - - -
B EC129 Raymond Mhlaba 45 699 47 828 51 789 27 415 27 416 - - - - 409 8 580 7 751 - - - - - - - - -
C DC12 Amathole District Municipality 493 511 519 062 566 615 - - - - - - - - - 3 298 3 445 3 603 - - - 77 525 99 936 110 000
Total: Amathole Municipalities 758 632 791 323 861 286 92 454 92 456 - 3 000 6 000 11 350 19 463 54 870 51 513 3 298 3 445 3 603 - - - 77 525 99 936 110 000

B EC131 Inxuba Yethemba 18 225 18 916 20 204 8 429 8 429 - - - - 6 322 11 208 10 125 - - - - - - - - -
B EC135 Intsika Yethu 60 166 52 529 56 925 29 258 30 032 - - - - 8 652 10 000 11 000 - - - - - - - - -
B EC136 Emalahleni 38 891 40 663 43 962 32 071 32 072 - - - - 44 431 12 540 15 000 - - - - - - - - -
B EC137 Dr. A.B. Xuma 44 827 46 910 50 787 18 898 18 917 - - - - 38 126 15 000 13 000 - - - - - - - - -
B EC138 Sakhisizwe 30 684 21 505 23 031 35 515 35 516 - - - - 5 140 6 000 7 000 - - - - - - - - -
B EC139 Enoch Mgijima 63 424 66 480 72 167 32 028 32 029 - - - - 24 027 7 920 8 000 - - - - - - - - -
C DC13 Chris Hani District Municipality 330 979 348 028 379 760 20 742 20 743 - - - - - - - 3 624 3 786 3 959 116 822 74 535 60 598 83 600 80 755 75 000
265

Total: Chris Hani Municipalities 587 196 595 031 646 836 176 941 177 738 - - - - 126 698 62 668 64 125 3 624 3 786 3 959 116 822 74 535 60 598 83 600 80 755 75 000

B EC141 Elundini 45 340 47 450 51 377 - - - - - - 12 994 18 000 20 000 - - - - - - - - -

B EC142 Senqu 54 789 46 870 50 743 - - - - - - 2 115 3 300 4 981 - - - - - - - - -
B EC145 Walter Sisulu 21 520 22 384 23 992 - - - 4 000 4 000 - 6 067 7 000 8 366 - - - - - - - - -
C DC14 Joe Gqabi District Municipality 180 157 189 318 206 369 - - - - - - - - - 2 447 2 560 2 678 50 000 100 226 99 836 60 610 66 000 57 000
Total: Joe Gqabi Municipalities 301 806 306 022 332 481 - - - 4 000 4 000 - 21 176 28 300 33 347 2 447 2 560 2 678 50 000 100 226 99 836 60 610 66 000 57 000

B EC153 Ngquza Hill 63 812 66 888 72 613 8 113 8 114 - - - - 18 162 8 000 8 501 - - - - - - - - -
B EC154 Port St Johns 39 862 41 685 45 078 25 634 25 635 - - - - 31 277 20 000 18 000 - - - - - - - - -
B EC155 Nyandeni 71 339 74 809 81 267 35 259 35 260 - - - - 17 850 10 900 8 943 - - - - - - - - -
B EC156 Mhlontlo 51 631 54 070 58 609 25 037 25 037 - - - - 13 836 15 000 10 434 - - - - - - - - -
B EC157 King Sabata Dalindyebo 101 606 106 659 116 063 30 178 39 188 - - 4 000 4 000 7 931 16 500 14 906 - - - - - - - - -
C DC15 O.R. Tambo District Municipality 727 555 765 347 835 683 - - - - - - - - - 3 296 3 444 3 602 291 113 288 354 384 741 100 000 95 000 85 000
Total: O.R. Tambo Municipalities 1 055 805 1 109 458 1 209 313 124 221 133 234 - - 4 000 4 000 89 056 70 400 60 784 3 296 3 444 3 602 291 113 288 354 384 741 100 000 95 000 85 000

B EC441 Matatiele 57 584 60 334 65 453 24 542 24 543 - - - - 26 648 20 000 20 000 - - - - - - - - -
B EC442 Umzimvubu 54 199 56 772 61 561 26 848 26 848 - - - - 22 728 20 000 18 000 - - - - - - - - -
B EC443 Winnie Madikizela-Mandela 56 512 59 206 64 221 - - - - - - 25 362 16 180 15 000 - - - - - - - - -
B EC444 Ntabankulu 41 331 32 708 35 271 21 314 21 315 - - - - 9 879 10 380 12 521 - - - - - - - - -
C DC44 Alfred Nzo District Municipality 431 756 454 077 495 618 - - - - - - - - - 2 570 2 685 2 808 - - - 109 000 90 000 95 000
Total: Alfred Nzo Municipalities 641 382 663 097 722 124 72 704 72 706 - - - - 84 617 66 560 65 521 2 570 2 685 2 808 - - - 109 000 90 000 95 000

Total: Eastern Cape Municipalities 3 536 357 3 654 131 3 975 505 494 205 504 019 - 26 000 32 000 28 850 352 170 333 348 327 503 17 749 18 546 19 396 707 935 853 115 545 175 562 092 553 691 571 000
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 1 OF 2

Energy Efficiency and Demand-Side Integrated National Electrification Programme

Municipal Infrastructure Grant Municipal Disaster Recovery Grant Rural Roads Asset Management Systems Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant
Management Grant (Municipal) Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung - - - - - - - - - - - - - - - - - - - - -

B FS161 Letsemeng 27 354 20 105 21 502 - - - 4 000 3 000 4 000 - 3 300 5 000 - - - - - - 15 287 23 285 25 000
B FS162 Kopanong 23 431 24 395 26 189 - - - - - - - 3 300 5 000 - - - - - - 15 000 18 672 22 393
B FS163 Mohokare 23 776 21 180 22 677 - - - - - - 3 900 3 000 3 000 - - - 16 161 - - 15 930 20 000 21 000
C DC16 Xhariep District Municipality - - - - - - - - - - - - 2 411 2 519 2 635 - - - - - -
Total: Xhariep Municipalities 74 561 65 680 70 368 - - - 4 000 3 000 4 000 3 900 9 600 13 000 2 411 2 519 2 635 16 161 - - 46 217 61 957 68 393

B FS181 Masilonyana 26 717 27 852 29 966 - - - 4 000 4 000 5 000 17 790 5 000 5 000 - - - - - - 15 224 18 220 24 288
B FS182 Tokologo 18 587 19 298 20 621 - - - - - - - 5 445 5 000 - - - - - - 22 109 23 780 26 740
B FS183 Tswelopele 28 563 19 273 20 593 - - - - - - 501 1 221 1 500 - - - - - - 16 956 18 440 22 110
B FS184 Matjhabeng 139 514 146 549 159 643 - - - - - - 26 092 19 800 20 000 - - - - - - 17 968 23 997 27 000
B FS185 Nala 44 050 35 570 38 398 - - - 5 000 5 000 5 000 - 3 300 3 500 - - - - - - 17 379 22 370 24 660
C DC18 Lejweleputswa District Municipality - - - - - - - - - - - - 2 561 2 675 2 798 - - - - - -
Total: Lejweleputswa Municipalities 257 431 248 542 269 221 - - - 9 000 9 000 10 000 44 383 34 766 35 000 2 561 2 675 2 798 - - - 89 636 106 807 124 798

B FS191 Setsoto 54 722 57 323 62 163 - - - - - - - 5 280 4 770 - - - 143 951 70 000 34 222 20 008 25 540 27 890
B FS192 Dihlabeng 44 678 46 753 50 615 - - - - - - - 3 300 3 500 - - - - - - 18 832 24 676 27 000
B FS193 Nketoana 28 966 30 219 32 552 - - - - - - 7 183 5 000 4 000 - - - - - - 20 000 20 448 21 389
B FS194 Maluti-a-Phofung 198 403 200 100 218 148 - - - - - - - 3 300 3 000 - - - - - - 37 510 51 728 55 000
B FS195 Phumelela 23 868 24 855 26 691 - - - 4 000 4 000 5 000 - 1 980 1 789 - - - - - - 19 622 20 501 21 444
B FS196 Mantsopa 22 687 23 612 25 333 - - - - - - - 3 300 2 981 - - - - - - 10 896 12 384 13 000
C DC19 Thabo Mofutsanyana District Municipality - - - - - - 5 500 5 000 5 000 - - - 2 699 2 820 2 949 - - - - - -
Total: Thabo Mofutsanyana Municipalities 373 324 382 862 415 502 - - - 9 500 9 000 10 000 7 183 22 160 20 040 2 699 2 820 2 949 143 951 70 000 34 222 126 868 155 277 165 723

B FS201 Moqhaka 46 656 48 835 52 890 - - - - - - - 5 620 5 000 - - - - - - 17 971 14 597 15 268
B FS203 Ngwathe 48 656 50 939 55 188 - - - - - - 15 585 17 000 20 000 - - - 60 000 141 112 266 890 10 906 10 448 12 000
B FS204 Metsimaholo 51 791 54 238 58 793 - - - - - - 10 234 10 000 10 000 - - - - 30 000 40 000 24 361 25 961 27 000
B FS205 Mafube 25 550 26 625 28 625 - - - - - - 23 236 6 000 7 000 - - - - - - 15 000 19 450 21 000
C DC20 Fezile Dabi District Municipality - - - - - - - - - - - - 2 455 2 565 2 683 - - - - - -
266

Total: Fezile Dabi Municipalities 172 653 180 637 195 496 - - - - - - 49 055 38 620 42 000 2 455 2 565 2 683 60 000 171 112 306 890 68 238 70 456 75 268

Total: Free State Municipalities 877 969 877 721 950 587 - - - 22 500 21 000 24 000 104 521 105 146 110 040 10 126 10 579 11 065 220 112 241 112 341 112 330 959 394 497 434 182

GAUTENG

A EKU City of Ekurhuleni - - - - - - 7 000 7 000 8 500 - - - - - - - - - - - -

A JHB City of Johannesburg - - - - - - 7 000 7 000 8 500 - - - - - - - - - - - -
A TSH City of Tshwane - - - - - - - - - - - - - - - - - - - - -

B GT421 Emfuleni 160 793 209 254 228 149 - - - 5 500 5 260 - - 14 000 14 000 - - - - - - - - -
B GT422 Midvaal 46 465 38 111 41 174 - - - - 4 000 4 000 29 888 16 500 17 000 - - - - - - 32 599 21 519 22 509
B GT423 Lesedi 40 331 31 656 34 121 - - - 4 000 - 4 000 23 519 20 000 20 000 - - - - - - 19 354 20 218 21 148
C DC42 Sedibeng District Municipality - - - - - - 5 000 5 000 5 000 - - - 2 733 2 856 2 986 - - - - - -
Total: Sedibeng Municipalities 247 589 279 021 303 444 - - - 14 500 14 260 13 000 53 407 50 500 51 000 2 733 2 856 2 986 - - - 51 953 41 737 43 657

B GT481 Mogale City - - - - - - - - - - 14 000 14 000 - - - - - - 100 000 100 000 -

B GT484 Merafong City 77 320 81 103 88 143 - - - - - - 17 768 16 500 16 000 - - - - - - 33 342 45 277 47 360
B GT485 Rand West City 116 549 111 860 121 745 - - - - - - 50 074 25 000 29 000 - - - - - - 61 447 74 637 80 070
C DC48 West Rand District Municipality - - - - - - - 4 000 5 000 - - - 2 911 3 041 3 181 - - - - - -
Total: West Rand Municipalities 193 869 192 963 209 888 - - - - 4 000 5 000 67 842 55 500 59 000 2 911 3 041 3 181 - - - 194 789 219 914 127 430

Total: Gauteng Municipalities 441 458 471 984 513 332 - - - 28 500 32 260 35 000 121 249 106 000 110 000 5 644 5 897 6 167 - - - 246 742 261 651 171 087
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 1 OF 2

Energy Efficiency and Demand-Side Integrated National Electrification Programme

Municipal Infrastructure Grant Municipal Disaster Recovery Grant Rural Roads Asset Management Systems Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant
Management Grant (Municipal) Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini - - - - - - 7 000 7 000 8 000 - - - - - - - - - - - -

B KZN212 uMdoni 38 529 37 126 40 098 - - - 3 000 - 4 000 11 487 8 000 7 000 - - - - - - - - -
B KZN213 uMzumbe 39 542 41 348 44 711 - - - - - - 1 597 9 513 9 000 - - - - - - - - -
B KZN214 uMuziwabantu 26 795 27 935 30 056 - - - - - - - 6 551 5 918 - - - - - - - - -
B KZN216 Ray Nkonyeni - - - - - - 5 500 5 000 - 11 521 5 516 7 000 - - - - - - - - -
C DC21 Ugu District Municipality 182 877 192 181 209 496 - - - - - - - - - 2 988 3 122 3 265 - - - 100 000 100 000 110 000
Total: Ugu Municipalities 287 743 298 590 324 361 - - - 8 500 5 000 4 000 24 605 29 580 28 918 2 988 3 122 3 265 - - - 100 000 100 000 110 000

B KZN221 uMshwathi 31 849 33 253 35 867 - - - - - - 2 265 7 000 6 000 - - - - - - - - -

B KZN222 uMngeni 26 469 27 592 29 682 7 426 - - - - - 14 620 15 000 15 000 - - - - - - - - -
B KZN223 Mpofana 13 365 13 803 14 617 - - - 3 000 3 000 - 917 10 344 10 000 - - - - - - - - -
B KZN224 iMpendle 12 982 13 399 14 176 15 558 15 558 - - - - 14 773 3 000 2 000 - - - - - - - - -
B KZN225 Msunduzi 231 752 243 612 265 685 13 214 13 214 - 5 000 - 4 000 4 971 5 000 6 000 - - - - - - 70 000 75 000 80 000
B KZN226 Mkhambathini 18 159 18 847 20 128 - - - - 3 000 4 000 11 643 7 205 7 509 - - - - - - - - -
B KZN227 Richmond 20 974 21 810 23 365 - - - - - - - 5 764 6 206 - - - - - - - - -
C DC22 uMgungundlovu District Municipality 117 200 123 069 133 991 - - - - - - - - - 2 840 2 967 3 103 - - - 100 000 110 000 110 000
Total: uMgungundlovu Municipalities 472 750 495 385 537 511 36 198 28 772 - 8 000 6 000 8 000 49 189 53 313 52 715 2 840 2 967 3 103 - - - 170 000 185 000 190 000

B KZN235 Okhahlamba 42 689 34 138 36 833 8 858 8 858 - - - - 6 701 10 000 11 000 - - - - - - - - -
B KZN237 iNkosi Langalibalele 43 819 45 849 49 628 - - - - - - 11 851 10 344 10 000 - - - - - - - - -
B KZN238 Alfred Duma 82 415 75 941 82 503 - - - - - - 15 556 6 000 7 000 - - - - - - - - -
C DC23 uThukela District Municipality 191 529 222 331 242 435 - - - - - - - - - 2 792 2 918 3 051 - - - 100 000 100 000 110 000
Total: uThukela Municipalities 360 452 378 259 411 399 8 858 8 858 - - - - 34 108 26 344 28 000 2 792 2 918 3 051 - - - 100 000 100 000 110 000

B KZN241 eNdumeni 17 155 17 791 18 974 6 407 - - 4 000 4 000 5 000 9 559 6 000 5 000 - - - - - - - - -
B KZN242 Nquthu 46 128 37 756 40 786 - - - - - - 16 474 18 000 15 000 - - - - - - - - -
B KZN244 uMsinga 43 516 45 531 49 280 6 015 6 015 - - - - 18 629 17 000 16 000 - - - - - - - - -
B KZN245 uMvoti 44 480 36 022 38 892 - - - - - - 13 811 7 000 7 000 - - - - - - - - -
C DC24 uMzinyathi District Municipality 216 278 227 329 247 895 - - - - - - - - - 2 559 2 673 2 796 - - - 85 000 91 000 100 000
Total: uMzinyathi Municipalities 367 557 364 429 395 827 12 422 6 015 - 4 000 4 000 5 000 58 473 48 000 43 000 2 559 2 673 2 796 - - - 85 000 91 000 100 000
267

B KZN252 Newcastle 131 792 138 424 150 767 6 891 6 891 - - - - 22 344 18 000 18 500 - - - - - - 70 000 75 000 85 000
B KZN253 eMadlangeni 10 160 10 430 10 932 6 180 6 181 - - 4 000 5 000 15 518 8 000 5 000 - - - - - - - - -
B KZN254 Dannhauser 24 921 25 963 27 903 - - - - - - - 2 758 2 800 - - - - - - - - -
C DC25 Amajuba District Municipality 46 744 48 927 52 991 10 010 10 011 - - - - - - - 2 476 2 587 2 706 - - - 85 000 100 000 100 000
Total: Amajuba Municipalities 213 617 223 744 242 593 23 081 23 083 - - 4 000 5 000 37 862 28 758 26 300 2 476 2 587 2 706 - - - 155 000 175 000 185 000

B KZN261 eDumbe 20 507 21 318 22 827 - - - - - - 7 753 6 600 10 000 - - - - - - - - -

B KZN262 uPhongolo 40 696 34 145 36 841 - - - - - - 4 474 5 764 6 000 - - - - - - - - -
B KZN263 AbaQulusi 43 212 45 211 48 931 - - - - - - 5 518 7 205 8 000 - - - - - - - - -
B KZN265 Nongoma 36 925 38 595 41 703 - - - - - - - 4 323 5 000 - - - - - - - - -
B KZN266 Ulundi 35 780 37 390 40 386 - - - - - - 4 934 6 600 6 000 - - - - - - - - -
C DC26 Zululand District Municipality 259 542 272 856 297 634 - - - - - - - - - 2 653 2 772 2 899 214 000 276 363 508 200 100 000 100 000 115 000
Total: Zululand Municipalities 436 662 449 515 488 322 - - - - - - 22 679 30 492 35 000 2 653 2 772 2 899 214 000 276 363 508 200 100 000 100 000 115 000

B KZN271 uMhlabuyalingana 40 541 42 400 45 859 - - - - - - 13 533 8 500 10 000 - - - - - - - - -

B KZN272 Jozini 43 490 45 503 49 250 9 704 9 704 - - - - 7 801 10 270 10 000 - - - - - - - - -
B KZN275 Mtubatuba 36 784 38 447 41 541 - - - - - - - 7 205 7 509 - - - - - - - - -
B KZN276 Big Five Hlabisa 24 436 25 453 27 345 - - - - - - 8 777 9 000 7 560 - - - - - - - - -
C DC27 uMkhanyakude District Municipality 246 685 259 326 282 852 - - - - - - - - - 2 945 3 077 3 218 - - - - - -
Total: uMkhanyakude Municipalities 391 936 411 129 446 847 9 704 9 704 - - - - 30 111 34 975 35 069 2 945 3 077 3 218 - - - - - -

B KZN281 uMfolozi 37 418 31 537 33 991 - - - - - - - 10 087 9 113 - - - - - - - - -

B KZN282 uMhlathuze - - - - - - 5 500 - 5 000 9 850 5 000 5 207 - - - - - - 60 000 70 129 80 000
B KZN284 uMlalazi 57 042 49 241 53 334 - - - - - - 4 021 5 764 5 207 - - - - - - - - -
B KZN285 Mthonjaneni 20 490 21 300 22 808 - - - - - - 8 184 8 000 6 230 - - - - - - - - -
B KZN286 Nkandla 26 189 27 297 29 360 - - - 3 000 4 000 - 7 039 6 600 9 113 - - - - - - - - -
C DC28 King Cetshwayo District Municipality 196 496 206 512 225 153 - - - - - - - - - 2 837 2 965 3 100 214 744 208 356 208 356 100 000 100 000 115 000
Total: King Cetshwayo Municipalities 337 635 335 887 364 646 - - - 8 500 4 000 5 000 29 094 35 451 34 870 2 837 2 965 3 100 214 744 208 356 208 356 160 000 170 129 195 000

B KZN291 Mandeni 41 101 42 989 46 503 - - - - - - 9 227 7 920 9 109 - - - - - - - - -

B KZN292 KwaDukuza 60 549 63 455 68 862 - - - - - - 18 523 10 344 9 344 - - - - - - - - -
B KZN293 Ndwedwe 34 473 36 014 38 883 - - - - - - 11 477 10 505 7 811 - - - - - - - - -
B KZN294 Maphumulo 25 576 26 652 28 655 - - - - - - 10 051 10 344 9 344 - - - - - - - - -
C DC29 iLembe District Municipality 221 550 232 876 253 956 - - - - - - - - - 2 549 2 663 2 785 - - - 100 000 100 000 115 000
Total: iLembe Municipalities 383 249 401 986 436 859 - - - - - - 49 278 39 113 35 608 2 549 2 663 2 785 - - - 100 000 100 000 115 000

B KZN433 Greater Kokstad 19 666 20 433 21 861 - - - - - - 14 620 6 896 6 230 - - - - - - - - -

B KZN434 uBuhlebezwe 31 042 32 404 34 939 - - - - - - 4 216 7 566 7 000 - - - - - - - - -
B KZN435 uMzimkhulu 59 593 52 977 57 416 - - - - - - - 4 827 5 000 - - - - - - - - -
B KZN436 Dr Nkosazana Dlamini Zuma 31 318 32 694 35 256 - - - - - - 5 504 4 827 5 000 - - - - - - - - -
C DC43 Harry Gwala District Municipality 230 622 242 423 264 386 - - - - - - - - - 2 498 2 610 2 730 - - - 100 000 100 000 115 000
Total: Harry Gwala Municipalities 372 241 380 931 413 858 - - - - - - 24 340 24 116 23 230 2 498 2 610 2 730 - - - 100 000 100 000 115 000

Total: KwaZulu-Natal Municipalities 3 623 842 3 739 855 4 062 223 90 263 76 432 - 36 000 30 000 35 000 359 739 350 142 342 710 27 137 28 354 29 653 428 744 484 719 716 556 1 070 000 1 121 129 1 235 000
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 1 OF 2

Energy Efficiency and Demand-Side Integrated National Electrification Programme

Municipal Infrastructure Grant Municipal Disaster Recovery Grant Rural Roads Asset Management Systems Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant
Management Grant (Municipal) Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani 71 163 74 624 81 064 - - - 4 000 4 000 - 18 029 18 000 19 000 - - - - - - - - -
B LIM332 Greater Letaba 72 204 70 774 76 858 7 997 - - 5 000 5 000 - 17 170 6 485 9 000 - - - - - - - - -
B LIM333 Greater Tzaneen 111 062 116 610 126 934 10 261 - - 5 000 - 5 000 23 930 9 256 9 000 - - - - - - - - -
B LIM334 Ba-Phalaborwa 37 141 38 822 41 951 - - - - - 5 000 4 814 8 275 8 000 - - - - - - - - -
B LIM335 Maruleng 40 913 32 268 34 791 - - - - - - 5 848 - - - - - - - - - - -
C DC33 Mopani District Municipality 524 667 551 848 602 434 - - - - - - - - - 2 476 2 587 2 706 - - - 47 998 - -
Total: Mopani Municipalities 857 150 884 946 964 032 18 258 - - 14 000 9 000 10 000 69 791 42 016 45 000 2 476 2 587 2 706 - - - 47 998 - -

B LIM341 Musina 33 559 35 053 37 833 - - - - - - - 6 600 9 344 - - - - - - - - -

B LIM343 Thulamela 117 147 123 013 133 929 - - - 4 000 4 000 5 000 14 617 9 900 12 458 - - - - - - - - -
B LIM344 Makhado 105 490 110 746 120 528 6 006 6 006 - - - - 12 506 8 964 10 000 - - - - - - - - -
B LIM345 Collins Chabane 96 519 101 306 110 215 - - - - - - 19 105 13 200 9 500 - - - - - - - - -
C DC34 Vhembe District Municipality 594 505 625 338 682 722 - - - - - - - - - 2 524 2 638 2 758 - - - 78 605 125 217 142 737
Total: Vhembe Municipalities 947 220 995 456 1 085 227 6 006 6 006 - 4 000 4 000 5 000 46 228 38 664 41 302 2 524 2 638 2 758 - - - 78 605 125 217 142 737

B LIM351 Blouberg 51 769 54 215 58 767 15 716 15 717 - - - - - 15 000 16 000 - - - - - - - - -

B LIM353 Molemole 40 820 42 694 46 180 - - - - - - 21 930 13 200 7 000 - - - - - - - - -
B LIM354 Polokwane - - - 4 765 4 765 - - - - 12 573 6 600 12 000 - - - 126 013 155 509 255 509 76 000 65 000 70 022
B LIM355 Lepele-Nkumpi 63 317 66 368 72 044 - - - 5 000 4 000 5 000 - 6 485 7 000 - - - - - - - - -
C DC35 Capricorn District Municipality 266 222 279 885 305 313 - - - - - - - - - 2 718 2 840 2 970 - - - 107 000 80 000 75 022
Total: Capricorn Municipalities 422 128 443 162 482 304 20 481 20 482 - 5 000 4 000 5 000 34 503 41 285 42 000 2 718 2 840 2 970 126 013 155 509 255 509 183 000 145 000 145 044

B LIM361 Thabazimbi 38 157 39 891 43 119 - - - - - - - 18 000 16 000 - - - - - - - - -

B LIM362 Lephalale 50 425 52 801 57 223 - - - 4 000 4 000 - - 12 412 11 212 - - - - - - 39 147 35 000 45 000
B LIM366 Bela-Bela 29 632 30 921 33 318 - - - - 3 000 5 000 20 315 17 000 10 000 - - - - - - 45 000 55 000 59 022
B LIM367 Mogalakwena 182 540 191 826 209 108 - - - - - - 12 976 6 896 6 230 - - - - - - 46 000 72 000 78 022
B LIM368 Modimolle-Mookgophong 54 550 46 618 50 468 - - - - 3 000 2 000 10 231 13 200 11 000 - - - - - - - - -
C DC36 Waterberg District Municipality - - - - - - - - - - - - 2 393 2 500 2 614 - - - - - -
Total: Waterberg Municipalities 355 304 362 057 393 236 - - - 4 000 10 000 7 000 43 522 67 508 54 442 2 393 2 500 2 614 - - - 130 147 162 000 182 044
268

B LIM471 Ephraim Mogale 48 796 40 564 43 853 - - - - - - 614 1 980 - - - - - - - - - -

B LIM472 Elias Motsoaledi 74 314 67 416 73 190 - - - 4 000 4 000 - 17 544 5 516 4 983 - - - - - - - - -
B LIM473 Makhuduthamaga 72 858 76 407 83 012 - - - - - - 12 431 13 200 14 327 - - - - - - - - -
B LIM476 Fetakgomo Tubatse 109 304 104 237 113 417 - - - - 3 000 4 000 24 122 25 000 27 158 - - - - - - - - -
C DC47 Sekhukhune District Municipality 548 555 576 984 629 895 - - - - - - - - - 2 571 2 686 2 809 - - - 43 963 48 000 52 022
Total: Sekhukhune Municipalities 853 827 865 608 943 367 - - - 4 000 7 000 4 000 54 711 45 696 46 468 2 571 2 686 2 809 - - - 43 963 48 000 52 022

Total: Limpopo Municipalities 3 435 629 3 551 229 3 868 166 44 745 26 488 - 31 000 34 000 31 000 248 755 235 169 229 212 12 682 13 251 13 857 126 013 155 509 255 509 483 713 480 217 521 847

MPUMALANGA

B MP301 Chief Albert Luthuli 110 913 105 930 115 266 11 862 11 863 - - - - 4 410 10 000 8 000 - - - 268 508 255 000 330 887 90 000 93 000 95 140
B MP302 Msukaligwa 60 855 63 776 69 213 - - - 4 000 4 000 4 000 2 116 7 205 6 509 - - - 90 000 116 598 130 000 30 000 45 000 49 850
B MP303 Mkhondo 90 473 94 943 103 264 16 967 16 968 - 4 000 4 000 4 000 31 272 6 896 7 000 - - - - - - - - -
B MP304 Dr Pixley ka Isaka Seme 34 213 31 531 33 986 - - - - - - 17 832 10 000 8 462 - - - - - - 51 106 38 935 39 479
B MP305 Lekwa 33 151 34 623 37 364 - - - 4 000 4 000 4 000 14 620 10 808 9 764 - - - - - - - - -
B MP306 Dipaleseng 26 218 22 066 23 645 - - - - - - 9 503 10 808 9 764 - - - - - - - - -
B MP307 Govan Mbeki 77 528 70 799 76 886 7 883 - - - - - 32 240 18 000 17 000 - - - - - - - - -
C DC30 Gert Sibande District Municipality - - - - - - - - - - - - 2 597 2 713 2 838 - - - - - -
Total: Gert Sibande Municipalities 433 351 423 668 459 624 36 712 28 831 - 12 000 12 000 12 000 111 993 73 717 66 499 2 597 2 713 2 838 358 508 371 598 460 887 171 106 176 935 184 469

B MP311 Victor Khanye 28 420 29 645 31 924 - - - - - - - - 9 671 - - - - - - 25 000 - -

B MP312 Emalahleni 139 733 146 780 159 895 - - - - - 5 000 26 026 11 000 27 000 - - - - - - 25 000 29 645 32 365
B MP313 Steve Tshwete - - - - - - - - - 2 400 27 379 9 764 - - - 75 000 49 289 60 000 15 000 18 000 -
B MP314 Emakhazeni 30 587 21 402 22 920 - - - - 4 000 5 000 - 10 808 9 764 - - - - - - 26 125 29 248 32 501
B MP315 Thembisile Hani 154 045 151 317 164 852 - - - - - 4 000 3 587 10 808 - - - - - - - 60 000 67 526 70 482
B MP316 Dr JS Moroka 145 289 152 626 166 282 - - - - - - 1 391 - - - - - - - - - - -
C DC31 Nkangala District Municipality - - - - - - 5 000 5 000 5 000 - - - 2 447 2 556 2 673 - - - - - -
Total: Nkangala Municipalities 498 074 501 770 545 873 - - - 5 000 9 000 19 000 33 404 59 995 56 199 2 447 2 556 2 673 75 000 49 289 60 000 151 125 144 419 135 348

B MP321 Thaba Chweu 54 897 57 507 62 364 - - - - - - 1 237 8 647 7 811 - - - 28 738 30 000 30 000 50 239 50 763 60 607
B MP324 Nkomazi 262 071 275 516 300 540 51 926 44 047 - - - - 3 787 - 5 000 - - - 5 000 10 000 10 000 30 000 35 000 40 380
B MP325 Bushbuckridge 437 117 457 824 499 713 11 051 11 052 - 5 000 5 000 5 000 4 093 9 606 9 000 - - - 30 000 40 000 40 000 40 000 40 000 45 601
B MP326 City of Mbombela 389 222 409 318 446 719 12 101 18 105 - 5 000 4 000 5 000 42 765 30 000 26 000 - - - - - - - - -
C DC32 Ehlanzeni District Municipality - - - - - - - - - - - - 2 639 2 757 2 883 - - - - - -
Total: Ehlanzeni Municipalities 1 143 307 1 200 165 1 309 336 75 078 73 204 - 10 000 9 000 10 000 51 882 48 253 47 811 2 639 2 757 2 883 63 738 80 000 80 000 120 239 125 763 146 588

Total: Mpumalanga Municipalities 2 074 732 2 125 603 2 314 833 111 790 102 035 - 27 000 30 000 41 000 197 279 181 965 170 509 7 683 8 026 8 394 497 246 500 887 600 887 442 470 447 117 466 405
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 1 OF 2

Energy Efficiency and Demand-Side Integrated National Electrification Programme

Municipal Infrastructure Grant Municipal Disaster Recovery Grant Rural Roads Asset Management Systems Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant
Management Grant (Municipal) Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld 7 759 7 903 8 171 - - - - - - - 1 320 1 192 - - - - - - 5 000 17 392 18 192
B NC062 Nama Khoi 16 322 16 914 18 016 - - - - - - - 1 452 1 312 - - - - - - 10 000 20 000 25 000
B NC064 Kamiesberg 8 017 8 174 8 468 - - - - - - - 1 188 1 073 - - - - - - - - -
B NC065 Hantam 20 629 10 923 11 471 - - - 4 000 - - 2 547 3 861 3 488 - - - 85 000 - - 12 200 15 000 19 356
B NC066 Karoo Hoogland 8 651 8 842 9 198 - - - - - - 2 768 1 881 1 699 - - - - - - 20 000 30 000 -
B NC067 Khâi-Ma 8 274 8 445 8 764 - - - - - - 2 924 2 112 1 908 - - - - - - 10 000 20 000 27 000
C DC6 Namakwa District Municipality - - - - - - - - - - - - 3 258 3 404 3 560 - - - - - -
Total: Namakwa Municipalities 69 652 61 201 64 088 - - - 4 000 - - 8 239 11 814 10 672 3 258 3 404 3 560 85 000 - - 57 200 102 392 89 548

B NC071 Ubuntu 10 872 11 179 11 751 - - - - - - - 4 140 3 740 - - - - - - 20 000 16 000 -

B NC072 Umsobomvu 12 674 13 076 13 823 - - - - - - 2 436 1 320 1 192 - - - - - - 5 000 15 000 -
B NC073 Emthanjeni 13 468 13 910 14 735 - - - - - - - 2 244 2 500 - - - - - - 31 000 33 285 35 000
B NC074 Kareeberg 8 582 8 770 9 119 - - - - - - 4 386 3 000 2 500 - - - - - - - - -
B NC075 Renosterberg 7 933 8 086 8 372 - - - - - - 2 347 1 452 1 312 - - - - - - - - -
B NC076 Thembelihle 10 216 10 488 10 996 - - - 2 000 2 000 - - 2 000 1 252 - - - - - - 12 059 - -
B NC077 Siyathemba 10 710 11 009 11 564 - - - - 4 000 4 000 - 3 630 3 279 - - - - - - 10 000 - -
B NC078 Siyancuma 26 620 19 332 20 658 - - - - - - - 5 412 5 000 - - - - - - - - -
C DC7 Pixley Ka Seme District Municipality - - - - - - - - - - - - 3 378 3 529 3 691 - - - - - -
Total: Pixley Ka Seme Municipalities 101 075 95 850 101 018 - - - 2 000 6 000 4 000 9 169 23 198 20 775 3 378 3 529 3 691 - - - 78 059 64 285 35 000

B NC082 !Kai !Garib 25 477 26 548 28 541 - - - - - - 7 573 7 000 5 724 - - - - - - - - -

B NC084 !Kheis 21 662 12 010 12 658 - - - - - - - 1 188 1 073 - - - - - - - - -
B NC085 Tsantsabane 17 331 17 976 19 176 - - - - - - 13 494 8 000 7 000 - - - - - - - 14 163 -
B NC086 Kgatelopele 8 610 8 799 9 150 - - - - - - - 1 848 2 000 - - - - - - 30 000 - -
B NC087 Dawid Kruiper 28 687 29 926 32 232 - - - - - - - 6 270 5 664 - - - - - - 11 233 11 734 20 000
C DC8 Z.F. Mgcawu District Municipality - - - - - - - - - - - - 3 217 3 362 3 516 - - - - - -
Total: Z.F. Mgcawu Municipalities 101 767 95 259 101 757 - - - - - - 21 067 24 306 21 461 3 217 3 362 3 516 - - - 41 233 25 897 20 000

B NC091 Sol Plaatjie - - - - - - 5 000 5 000 5 000 - 16 500 14 000 - - - 492 000 574 000 - - - -
B NC092 Dikgatlong 22 097 22 992 24 656 - - - - - - - 5 610 5 068 - - - - - - - - -
B NC093 Magareng 22 258 12 638 13 344 - - - - - - - 990 894 - - - - - - 20 000 10 000 20 000
B NC094 Phokwane 39 975 31 281 33 712 - - - - - - 10 526 9 000 8 000 - - - - - - 25 000 30 000 45 000
269

C DC9 Frances Baard District Municipality - - - - - - 4 000 4 000 5 000 - - - 2 829 2 955 3 091 - - - - - -
Total: Frances Baard Municipalities 84 330 66 911 71 712 - - - 9 000 9 000 10 000 10 526 32 100 27 962 2 829 2 955 3 091 492 000 574 000 - 45 000 40 000 65 000

B NC451 Joe Morolong 69 216 72 574 78 825 - - - - - - - 1 320 1 192 - - - - - - 60 000 55 000 70 000
B NC452 Ga-Segonyana 61 505 64 460 69 961 - - - 4 000 3 000 - 53 183 15 000 14 000 - - - - - - 31 000 35 000 50 000
B NC453 Gamagara 23 149 13 575 14 369 - - - - - - 4 825 10 000 12 000 - - - - - - 15 000 20 000 28 000
C DC45 John Taolo Gaetsewe District Municipality - - - - - - - - - - - - 2 226 2 326 2 432 - - - - - -
Total: John Taolo Gaetsewe Municipalities 153 870 150 609 163 155 - - - 4 000 3 000 - 58 008 26 320 27 192 2 226 2 326 2 432 - - - 106 000 110 000 148 000

Total: Northern Cape Municipalities 510 694 469 830 501 730 - - - 19 000 18 000 14 000 107 009 117 738 108 062 14 908 15 576 16 290 577 000 574 000 - 327 492 342 574 357 548

NORTH WEST

B NW371 Moretele 133 616 140 343 152 863 - - - - 4 000 5 000 - - - - - - - - - 75 000 77 563 79 947
B NW372 Madibeng 329 018 345 965 377 506 - - - - - - 25 184 20 000 19 000 - - - - - - - - -
B NW373 Rustenburg 275 611 289 765 316 107 - - - 5 200 4 000 4 000 22 223 25 000 23 000 - - - - - - 70 000 79 000 86 000
B NW374 Kgetlengrivier 39 532 30 815 33 203 - - - - - 5 000 - - - - - - - - - - - -
B NW375 Moses Kotane 174 483 183 347 199 845 - - - - - - - - - - - - - - - 80 000 85 000 87 000
C DC37 Bojanala Platinum District Municipality - - - - - - - - - - - - 2 653 2 772 2 899 - - - - - -
Total: Bojanala Platinum Municipalities 952 260 990 235 1 079 524 - - - 5 200 8 000 14 000 47 407 45 000 42 000 2 653 2 772 2 899 - - - 225 000 241 563 252 947

B NW381 Ratlou 43 985 35 501 38 322 - - - - - - - - - - - - - - - - - -

B NW382 Tswaing 43 845 35 353 38 161 - - - - - - - 4 620 4 500 - - - - - - - - -
B NW383 Mafikeng 71 906 75 406 81 918 - - - 5 000 5 000 5 000 - - - - - - - - - - - -
B NW384 Ditsobotla 42 499 44 460 48 111 - - - - - - 4 000 3 300 2 981 - - - - - - - - -
B NW385 Ramotshere Moiloa 43 211 45 209 48 929 - - - - - - 2 213 5 280 4 770 - - - - - - - - -
C DC38 Ngaka Modiri Molema District Municipality 345 927 363 759 396 945 - - - - - - - - - 2 851 2 978 3 115 - - - - - -
Total: Ngaka Modiri Molema Municipalities 591 373 599 688 652 386 - - - 5 000 5 000 5 000 6 213 13 200 12 251 2 851 2 978 3 115 - - - - - -

B NW392 Naledi 28 257 20 003 21 391 - - - - - - 26 191 13 200 12 000 - - - - - - - - -

B NW393 Mamusa 27 723 18 388 19 627 - - - - - - - 12 005 10 845 - - - - - - - - -
B NW394 Greater Taung 65 616 58 263 63 190 - - - - - - 6 700 - - - - - - - - - - -
B NW396 Lekwa-Teemane 24 658 17 268 18 403 - - - 4 000 4 000 - 10 528 - - - - - - - - - - -
B NW397 Kagisano-Molopo 34 778 36 336 39 234 - - - 4 000 3 000 - - - - - - - - - - - - -
C DC39 Dr Ruth Segomotsi Mompati District Municipality 159 483 167 563 182 601 - - - - - - - - - 2 743 2 866 2 997 401 333 457 588 546 086 75 000 78 267 82 000
Total: Dr Ruth Segomotsi Mompati Municipalities 340 515 317 821 344 446 - - - 8 000 7 000 - 43 419 25 205 22 845 2 743 2 866 2 997 401 333 457 588 546 086 75 000 78 267 82 000

B NW403 City of Matlosana 112 804 107 920 117 440 - - - 5 000 5 000 4 000 2 924 10 000 10 500 - - - - - - 50 000 55 000 59 000
B NW404 Maquassi Hills 32 351 33 782 36 444 - - - - - - - - - - - - - - - 30 000 34 000 39 000
B NW405 JB Marks 77 712 81 515 88 593 - - - - - - 10 243 12 500 13 000 - - - - - - 49 996 55 855 60 815
C DC40 Dr Kenneth Kaunda District Municipality - - - - - - 4 000 4 000 4 000 - - - 2 761 2 884 3 016 - - - - - -
Total: Dr Kenneth Kaunda Municipalities 222 867 223 217 242 477 - - - 9 000 9 000 8 000 13 167 22 500 23 500 2 761 2 884 3 016 - - - 129 996 144 855 158 815

Total: North West Municipalities 2 107 015 2 130 961 2 318 833 - - - 27 200 29 000 27 000 110 206 105 905 100 596 11 008 11 500 12 027 401 333 457 588 546 086 429 996 464 685 493 762
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 1 OF 2

Energy Efficiency and Demand-Side Integrated National Electrification Programme

Municipal Infrastructure Grant Municipal Disaster Recovery Grant Rural Roads Asset Management Systems Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant
Management Grant (Municipal) Grant
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town - - - - - - 7 000 7 000 8 500 - - - - - - - - - - - -

B WC011 Matzikama 24 210 25 215 27 085 - - - - - - 1 851 10 000 11 500 - - - - - - - - -

B WC012 Cederberg 17 598 18 257 19 483 - - - - - - 13 469 9 000 4 949 - - - - - - 10 000 40 000 45 000
B WC013 Bergrivier 16 298 16 889 17 989 - - - - - - 614 3 300 2 981 - - - - - - 10 000 13 000 20 000
B WC014 Saldanha Bay 22 126 23 021 24 688 - - - - - - 23 361 10 000 8 943 - - - - - - - - -
B WC015 Swartland 29 332 25 343 27 225 - - - - - - 22 818 23 100 20 868 - - - - - - - - -
C DC1 West Coast District Municipality - - - - - - - - - - - - 2 840 2 967 3 103 - - - - - -
Total: West Coast Municipalities 109 564 108 725 116 470 - - - - - - 62 113 55 400 49 241 2 840 2 967 3 103 - - - 20 000 53 000 65 000

B WC022 Witzenberg 25 630 26 709 28 718 - - - 3 500 4 000 - - 660 596 - - - - - - 15 000 - -
B WC023 Drakenstein - - - - - - - - - 3 340 13 200 11 924 - - - 600 000 490 000 - - - -
B WC024 Stellenbosch - - - - - - 5 000 5 000 5 000 5 056 11 000 9 943 - - - - - - - - -
B WC025 Breede Valley 39 790 41 609 44 996 - - - - - - 14 620 19 431 17 518 - - - - - - - - -
B WC026 Langeberg 25 096 26 147 28 103 - - - - - - 2 925 2 980 3 500 - - - - - - - - -
C DC2 Cape Winelands District Municipality - - - - - - - - - - - - 3 018 3 153 3 297 - - - - - -
Total: Cape Winelands Municipalities 90 516 94 465 101 817 - - - 8 500 9 000 5 000 25 941 47 271 43 481 3 018 3 153 3 297 600 000 490 000 - 15 000 - -

B WC031 Theewaterskloof 30 320 31 645 34 109 - - - - - - 5 913 5 000 6 000 - - - - - - 5 000 - -

B WC032 Overstrand 25 165 26 220 28 183 - - - - - - 19 334 9 900 9 551 - - - - - - 8 000 12 000 -
B WC033 Cape Agulhas 17 101 12 472 13 164 - - - - - - - 1 320 2 000 - - - - - - 10 000 7 000 -
B WC034 Swellendam 13 184 13 612 14 409 - - - 3 000 4 000 - 4 975 3 300 3 000 - - - - - - 10 000 - -
C DC3 Overberg District Municipality - - - - - - - - - - - - 2 974 3 107 3 249 - - - - - -
Total: Overberg Municipalities 85 770 83 949 89 865 - - - 3 000 4 000 - 30 222 19 520 20 551 2 974 3 107 3 249 - - - 33 000 19 000 -

B WC041 Kannaland 11 217 11 542 12 147 - - - - - - - 660 700 - - - - - - 9 000 10 000 35 000
B WC042 Hessequa 15 246 15 782 16 779 - - - - - - 4 162 3 300 3 000 - - - - - - - - -
B WC043 Mossel Bay 27 563 28 743 30 939 - - - - - - - 5 000 5 000 - - - - - - - - -
B WC044 George - - - - - - - - - - 5 000 4 000 - - - 294 000 - - 4 000 - -
B WC045 Oudtshoorn 24 733 25 765 27 686 - - - - - 4 000 - 3 960 5 000 - - - - - - 12 000 - -
270

B WC047 Bitou 22 874 23 809 25 549 - - - - - - - 3 960 5 000 - - - - - - 12 000 14 000 -

B WC048 Knysna 28 582 29 815 32 111 - - - - - - 15 760 9 900 9 000 - - - - - - 10 000 35 000 45 000
C DC4 Garden Route District Municipality - - - - - - - - - - - - 2 721 2 843 2 973 - - - - - -
Total: Garden Route Municipalities 130 215 135 456 145 211 - - - - - 4 000 19 922 31 780 31 700 2 721 2 843 2 973 294 000 - - 47 000 59 000 80 000

B WC051 Laingsburg 6 919 7 020 7 207 - - - - - - - 2 000 3 000 - - - - - - 14 209 5 000 16 000
B WC052 Prince Albert 8 032 8 191 8 486 - - - - - 4 192 - 2 000 3 000 - - - - - - 15 000 17 000 -
B WC053 Beaufort West 15 643 16 199 17 239 - - - - - - 7 310 3 692 5 000 - - - - - - - - -
C DC5 Central Karoo District Municipality - - - - - - - - - - - - 2 156 2 252 2 355 - - - - - -
Total: Central Karoo Municipalities 30 594 31 410 32 932 - - - - - 4 192 7 310 7 692 11 000 2 156 2 252 2 355 - - - 29 209 22 000 16 000

Total: Western Cape Municipalities 446 659 454 005 486 295 - - - 18 500 20 000 21 692 145 508 161 663 155 973 13 709 14 322 14 977 894 000 490 000 - 144 209 153 000 161 000

Unallocated - 452 000 452 000 - - - - - - - - - - - - - - - - - -

National Total 17 054 355 17 927 319 19 443 504 741 003 708 974 - 235 700 246 260 257 542 1 746 436 1 697 076 1 654 605 120 646 126 051 131 826 3 852 383 3 756 930 3 005 325 4 037 673 4 218 561 4 411 831
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 2 OF 2

Neighbourhood Development Partnership Informal Settlements Upgrading Partnership

Integrated Urban Development Grant Urban Settlements Development Grant Public Transport Network Grant SUB-TOTAL: INFRASTRUCTURE
Grant (Capital) Grant: Municipalities
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City - - - 55 655 25 000 28 700 304 707 318 357 332 943 535 365 559 244 662 652 - - - 895 727 902 601 1 024 295
A NMA Nelson Mandela Bay - - - 17 213 25 000 35 000 361 684 377 887 395 200 635 473 663 817 786 561 339 948 333 476 323 165 1 611 318 1 797 180 1 548 426

B EC101 Dr Beyers Naude - - - - - - - - - - - - - - - 48 682 71 875 73 165

B EC102 Blue Crane Route - - - - - - - - - - - - - - - 56 695 62 455 45 646
B EC104 Makana - - - - - - - - - - - - - - - 47 658 58 314 64 029
B EC105 Ndlambe - - - - - - - - - - - - - - - 63 838 58 813 67 165
B EC106 Sundays River Valley - - - - - - - - - - - - - - - 59 645 62 513 63 764
B EC108 Kouga - - - - - - - - - - - - - - - 54 702 52 468 57 838
B EC109 Kou-Kamma - - - - - - - - - - - - - - - 42 718 34 197 38 071
C DC10 Sarah Baartman District Municipality - - - - - - - - - - - - - - - 2 514 2 626 2 746
Total: Sarah Baartman Municipalities - - - - - - - - - - - - - - - 376 452 403 261 412 424

B EC121 Mbhashe - - - - - - - - - - - - - - - 103 524 111 113 93 105

B EC122 Mnquma - - - - - - - - - - - - - - - 81 081 95 509 96 701
B EC123 Great Kei - - - - - - - - - - - - - - - 12 436 20 085 20 107
B EC124 Amahlathi - - - - - - - - - - - - - - - 61 408 61 336 48 071
B EC126 Ngqushwa - - - - - - - - - - - - - - - 48 066 53 720 40 010
B EC129 Raymond Mhlaba - - - - - - - - - - - - - - - 73 523 83 824 59 540
C DC12 Amathole District Municipality - - - - - - - - - - - - - - - 574 334 622 443 680 218
Total: Amathole Municipalities - - - - - - - - - - - - - - - 954 372 1 048 030 1 037 752

B EC131 Inxuba Yethemba - - - - - - - - - - - - - - - 32 976 38 553 30 329

B EC135 Intsika Yethu - - - - - - - - - - - - - - - 98 076 92 561 67 925
B EC136 Emalahleni - - - - - - - - - - - - - - - 115 393 85 275 58 962
- - - - - - - - - - - - - - - 101 851 80 827 63 787
271

B EC137 Dr. A.B. Xuma

B EC138 Sakhisizwe - - - - - - - - - - - - - - - 71 339 63 021 30 031
B EC139 Enoch Mgijima - - - - - - - - - - - - - - - 119 479 106 429 80 167
C DC13 Chris Hani District Municipality - - - - - - - - - - - - - - - 555 767 527 847 519 317
Total: Chris Hani Municipalities - - - - - - - - - - - - - - - 1 094 881 994 513 850 518

B EC141 Elundini - - - - - - - - - - - - - - - 58 334 65 450 71 377

B EC142 Senqu - - - - - - - - - - - - - - - 56 904 50 170 55 724
B EC145 Walter Sisulu - - - - - - - - - - - - - - - 31 587 33 384 32 358
C DC14 Joe Gqabi District Municipality - - - - - - - - - - - - - - - 293 214 358 104 365 883
Total: Joe Gqabi Municipalities - - - - - - - - - - - - - - - 440 039 507 108 525 342

B EC153 Ngquza Hill - - - - - - - - - - - - - - - 90 087 83 002 81 114

B EC154 Port St Johns - - - - - - - - - - - - - - - 96 773 87 320 63 078
B EC155 Nyandeni - - - 1 000 5 000 1 000 - - - - - - - - - 125 448 125 969 91 210
B EC156 Mhlontlo - - - - - - - - - - - - - - - 90 504 94 107 69 043
B EC157 King Sabata Dalindyebo - - - - - 1 000 - - - - - - - - - 139 715 166 347 135 969
C DC15 O.R. Tambo District Municipality - - - - - - - - - - - - - - - 1 121 964 1 152 145 1 309 026
Total: O.R. Tambo Municipalities - - - 1 000 5 000 2 000 - - - - - - - - - 1 664 491 1 708 890 1 749 440

B EC441 Matatiele - - - - - - - - - - - - - - - 108 774 104 877 85 453

B EC442 Umzimvubu - - - - - - - - - - - - - - - 103 775 103 620 79 561
B EC443 Winnie Madikizela-Mandela - - - - 1 000 1 000 - - - - - - - - - 81 874 76 386 80 221
B EC444 Ntabankulu - - - - - - - - - - - - - - - 72 524 64 403 47 792
C DC44 Alfred Nzo District Municipality - - - - - - - - - - - - - - - 543 326 546 762 593 426
Total: Alfred Nzo Municipalities - - - - 1 000 1 000 - - - - - - - - - 910 273 896 048 886 453

Total: Eastern Cape Municipalities - - - 73 868 56 000 66 700 666 391 696 244 728 143 1 170 838 1 223 061 1 449 213 339 948 333 476 323 165 7 947 553 8 257 631 8 034 650
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 2 OF 2

Neighbourhood Development Partnership Informal Settlements Upgrading Partnership

Integrated Urban Development Grant Urban Settlements Development Grant Public Transport Network Grant SUB-TOTAL: INFRASTRUCTURE
Grant (Capital) Grant: Municipalities
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung - - - 42 042 5 000 5 000 302 002 315 531 329 986 530 611 554 277 656 766 266 686 261 609 203 520 1 141 341 1 136 417 1 195 272

B FS161 Letsemeng - - - - - - - - - - - - - - - 46 641 49 690 55 502

B FS162 Kopanong - - - - - - - - - - - - - - - 38 431 46 367 53 582
B FS163 Mohokare - - - - - - - - - - - - - - - 59 767 44 180 46 677
C DC16 Xhariep District Municipality - - - - - - - - - - - - - - - 2 411 2 519 2 635
Total: Xhariep Municipalities - - - - - - - - - - - - - - - 147 250 142 756 158 396

B FS181 Masilonyana - - - - - - - - - - - - - - - 63 731 55 072 64 254

B FS182 Tokologo - - - - - - - - - - - - - - - 40 696 48 523 52 361
B FS183 Tswelopele - - - - - - - - - - - - - - - 46 020 38 934 44 203
B FS184 Matjhabeng - - - - 1 000 1 000 - - - - - - - - - 183 574 191 346 207 643
B FS185 Nala - - - - - - - - - - - - - - - 66 429 66 240 71 558
C DC18 Lejweleputswa District Municipality - - - - - - - - - - - - - - - 2 561 2 675 2 798
Total: Lejweleputswa Municipalities - - - - 1 000 1 000 - - - - - - - - - 403 011 402 790 442 817

B FS191 Setsoto - - - - - - - - - - - - - - - 218 681 158 143 129 045

B FS192 Dihlabeng - - - - - - - - - - - - - - - 63 510 74 729 81 115
B FS193 Nketoana - - - - - - - - - - - - - - - 56 149 55 667 57 941
B FS194 Maluti-a-Phofung - - - - 1 000 1 000 - - - - - - - - - 235 913 256 128 277 148
B FS195 Phumelela - - - - - - - - - - - - - - - 47 490 51 336 54 924
B FS196 Mantsopa - - - - - - - - - - - - - - - 33 583 39 296 41 314
C DC19 Thabo Mofutsanyana District Municipality - - - - - - - - - - - - - - - 8 199 7 820 7 949
Total: Thabo Mofutsanyana Municipalities - - - - 1 000 1 000 - - - - - - - - - 663 525 643 119 649 436

B FS201 Moqhaka - - - - - - - - - - - - - - - 64 627 69 052 73 158

B FS203 Ngwathe - - - - - - - - - - - - - - - 135 147 219 499 354 078
272

B FS204 Metsimaholo - - - - 1 000 1 000 - - - - - - - - - 86 386 121 199 136 793

B FS205 Mafube - - - - - - - - - - - - - - - 63 786 52 075 56 625
C DC20 Fezile Dabi District Municipality - - - - - - - - - - - - - - - 2 455 2 565 2 683
Total: Fezile Dabi Municipalities - - - - 1 000 1 000 - - - - - - - - - 352 401 464 390 623 337

Total: Free State Municipalities - - - 42 042 8 000 8 000 302 002 315 531 329 986 530 611 554 277 656 766 266 686 261 609 203 520 2 707 528 2 789 472 3 069 258

GAUTENG

A EKU City of Ekurhuleni - - - 165 945 42 000 83 155 787 428 822 707 860 397 1 383 500 1 445 207 1 712 433 749 530 735 260 712 525 3 093 403 3 052 174 3 377 010
A JHB City of Johannesburg - - - 110 723 32 009 50 000 739 714 772 854 808 263 1 953 667 2 320 637 1 608 673 1 135 471 1 112 904 1 076 944 3 946 575 4 245 404 3 552 380
A TSH City of Tshwane - - - 112 742 1 000 30 000 641 212 669 938 700 630 1 126 600 1 176 848 1 394 455 804 327 789 014 764 617 2 684 881 2 636 800 2 889 702

B GT421 Emfuleni - - - 5 000 1 000 2 000 - - - - - - - - - 171 293 229 514 244 149
B GT422 Midvaal - - - 10 000 10 000 1 000 - - - - - - - - - 118 952 90 130 85 683
B GT423 Lesedi - - - 4 500 1 000 1 000 - - - - - - - - - 91 704 72 874 80 269
C DC42 Sedibeng District Municipality - - - - - - - - - - - - - - - 7 733 7 856 7 986
Total: Sedibeng Municipalities - - - 19 500 12 000 4 000 - - - - - - - - - 389 682 400 374 418 087

B GT481 Mogale City 151 939 144 115 156 304 61 286 76 009 45 000 - - - - - - - - - 313 225 334 124 215 304
B GT484 Merafong City - - - - - - - - - - - - - - - 128 430 142 880 151 503
B GT485 Rand West City - - - 20 000 29 804 2 000 - - - - - - - - - 248 070 241 301 232 815
C DC48 West Rand District Municipality - - - 64 367 62 240 51 220 - - - - - - - - - 67 278 69 281 59 401
Total: West Rand Municipalities 151 939 144 115 156 304 145 653 168 053 98 220 - - - - - - - - - 757 003 787 586 659 023

Total: Gauteng Municipalities 151 939 144 115 156 304 554 563 255 062 265 375 2 168 354 2 265 499 2 369 290 4 463 767 4 942 692 4 715 561 2 689 328 2 637 178 2 554 086 10 871 544 11 122 338 10 896 202
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 2 OF 2

Neighbourhood Development Partnership Informal Settlements Upgrading Partnership

Integrated Urban Development Grant Urban Settlements Development Grant Public Transport Network Grant SUB-TOTAL: INFRASTRUCTURE
Grant (Capital) Grant: Municipalities
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini - - - 152 635 45 000 72 000 785 485 820 674 858 273 1 498 083 1 441 639 1 708 207 921 411 853 870 825 922 3 364 614 3 168 183 3 472 402

B KZN212 uMdoni - - - - - - - - - - - - - - - 53 016 45 126 51 098

B KZN213 uMzumbe - - - - - - - - - - - - - - - 41 139 50 861 53 711
B KZN214 uMuziwabantu - - - - - - - - - - - - - - - 26 795 34 486 35 974
B KZN216 Ray Nkonyeni 86 218 75 030 81 376 40 000 41 139 1 000 - - - - - - - - - 143 239 126 685 89 376
C DC21 Ugu District Municipality - - - - - - - - - - - - - - - 285 865 295 303 322 761
Total: Ugu Municipalities 86 218 75 030 81 376 40 000 41 139 1 000 - - - - - - - - - 550 054 552 461 552 920

B KZN221 uMshwathi - - - - - - - - - - - - - - - 34 114 40 253 41 867

B KZN222 uMngeni - - - - - - - - - - - - - - - 48 515 42 592 44 682
B KZN223 Mpofana - - - - - - - - - - - - - - - 17 282 27 147 24 617
B KZN224 iMpendle - - - - - - - - - - - - - - - 43 313 31 957 16 176
B KZN225 Msunduzi - - - 20 000 30 000 50 000 - - - - - - 50 000 100 000 150 000 394 937 466 826 555 685
B KZN226 Mkhambathini - - - - - - - - - - - - - - - 29 802 29 052 31 637
B KZN227 Richmond - - - - - - - - - - - - - - - 20 974 27 574 29 571
C DC22 uMgungundlovu District Municipality - - - - - - - - - - - - - - - 220 040 236 036 247 094
Total: uMgungundlovu Municipalities - - - 20 000 30 000 50 000 - - - - - - 50 000 100 000 150 000 808 977 901 437 991 329

B KZN235 Okhahlamba - - - - - - - - - - - - - - - 58 248 52 996 47 833

B KZN237 iNkosi Langalibalele - - - - - - - - - - - - - - - 55 670 56 193 59 628
B KZN238 Alfred Duma - - - 2 000 2 000 2 500 - - - - - - - - - 99 971 83 941 92 003
C DC23 uThukela District Municipality - - - - - - - - - - - - - - - 294 321 325 249 355 486
Total: uThukela Municipalities - - - 2 000 2 000 2 500 - - - - - - - - - 508 210 518 379 554 950

B KZN241 eNdumeni - - - - - - - - - - - - - - - 37 121 27 791 28 974

B KZN242 Nquthu - - - - - - - - - - - - - - - 62 602 55 756 55 786
B KZN244 uMsinga - - - - - - - - - - - - - - - 68 160 68 546 65 280
B KZN245 uMvoti - - - - - - - - - - - - - - - 58 291 43 022 45 892
C DC24 uMzinyathi District Municipality - - - - - - - - - - - - - - - 303 837 321 002 350 691
Total: uMzinyathi Municipalities - - - - - - - - - - - - - - - 530 011 516 117 546 623
273

B KZN252 Newcastle - - - 20 000 2 000 5 000 - - - - - - - - - 251 027 240 315 259 267
B KZN253 eMadlangeni - - - - - - - - - - - - - - - 31 858 28 611 20 932
B KZN254 Dannhauser - - - - - - - - - - - - - - - 24 921 28 721 30 703
C DC25 Amajuba District Municipality - - - - - - - - - - - - - - - 144 230 161 525 155 697
Total: Amajuba Municipalities - - - 20 000 2 000 5 000 - - - - - - - - - 452 036 459 172 466 599

B KZN261 eDumbe - - - - - - - - - - - - - - - 28 260 27 918 32 827

B KZN262 uPhongolo - - - - - - - - - - - - - - - 45 170 39 909 42 841
B KZN263 AbaQulusi - - - - - - - - - - - - - - - 48 730 52 416 56 931
B KZN265 Nongoma - - - - - - - - - - - - - - - 36 925 42 918 46 703
B KZN266 Ulundi - - - - - - - - - - - - - - - 40 714 43 990 46 386
C DC26 Zululand District Municipality - - - - - - - - - - - - - - - 576 195 651 991 923 733
Total: Zululand Municipalities - - - - - - - - - - - - - - - 775 994 859 142 1 149 421

B KZN271 uMhlabuyalingana - - - - - - - - - - - - - - - 54 074 50 900 55 859

B KZN272 Jozini - - - - - - - - - - - - - - - 60 995 65 477 59 250
B KZN275 Mtubatuba - - - - - - - - - - - - - - - 36 784 45 652 49 050
B KZN276 Big Five Hlabisa - - - - - - - - - - - - - - - 33 213 34 453 34 905
C DC27 uMkhanyakude District Municipality - - - - - - - - - - - - - - - 249 630 262 403 286 070
Total: uMkhanyakude Municipalities - - - - - - - - - - - - - - - 434 696 458 885 485 134

B KZN281 uMfolozi - - - - - - - - - - - - - - - 37 418 41 624 43 104

B KZN282 uMhlathuze 151 498 131 351 142 460 - - - - - - - - - - - - 226 848 206 480 232 667
B KZN284 uMlalazi - - - - - - - - - - - - - - - 61 063 55 005 58 541
B KZN285 Mthonjaneni - - - - - - - - - - - - - - - 28 674 29 300 29 038
B KZN286 Nkandla - - - - - - - - - - - - - - - 36 228 37 897 38 473
C DC28 King Cetshwayo District Municipality - - - - - - - - - - - - - - - 514 077 517 833 551 609
Total: King Cetshwayo Municipalities 151 498 131 351 142 460 - - - - - - - - - - - - 904 308 888 139 953 432

B KZN291 Mandeni - - - - - - - - - - - - - - - 50 328 50 909 55 612

B KZN292 KwaDukuza - - - - - - - - - - - - - - - 79 072 73 799 78 206
B KZN293 Ndwedwe - - - - - - - - - - - - - - - 45 950 46 519 46 694
B KZN294 Maphumulo - - - - - - - - - - - - - - - 35 627 36 996 37 999
C DC29 iLembe District Municipality - - - - - - - - - - - - - - - 324 099 335 539 371 741
Total: iLembe Municipalities - - - - - - - - - - - - - - - 535 076 543 762 590 252

B KZN433 Greater Kokstad - - - - - - - - - - - - - - - 34 286 27 329 28 091

B KZN434 uBuhlebezwe - - - - - - - - - - - - - - - 35 258 39 970 41 939
B KZN435 uMzimkhulu - - - - - - - - - - - - - - - 59 593 57 804 62 416
B KZN436 Dr Nkosazana Dlamini Zuma - - - - - - - - - - - - - - - 36 822 37 521 40 256
C DC43 Harry Gwala District Municipality - - - - - - - - - - - - - - - 333 120 345 033 382 116
Total: Harry Gwala Municipalities - - - - - - - - - - - - - - - 499 079 507 657 554 818

Total: KwaZulu-Natal Municipalities 237 717 206 382 223 836 234 635 120 139 130 500 785 485 820 674 858 273 1 498 083 1 441 639 1 708 207 971 411 953 870 975 922 9 363 056 9 373 335 10 317 880
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 2 OF 2

Neighbourhood Development Partnership Informal Settlements Upgrading Partnership

Integrated Urban Development Grant Urban Settlements Development Grant Public Transport Network Grant SUB-TOTAL: INFRASTRUCTURE
Grant (Capital) Grant: Municipalities
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani - - - - - - - - - - - - - - - 93 192 96 624 100 064

B LIM332 Greater Letaba - - - - - - - - - - - - - - - 102 371 82 259 85 858
B LIM333 Greater Tzaneen - - - - - - - - - - - - - - - 150 253 125 866 140 934
B LIM334 Ba-Phalaborwa - - - - - - - - - - - - - - - 41 955 47 097 54 951
B LIM335 Maruleng - - - - - - - - - - - - - - - 46 761 32 268 34 791
C DC33 Mopani District Municipality - - - - - - - - - - - - - - - 575 141 554 435 605 140
Total: Mopani Municipalities - - - - - - - - - - - - - - - 1 009 673 938 549 1 021 738

B LIM341 Musina - - - - - - - - - - - - - - - 33 559 41 653 47 177

B LIM343 Thulamela - - - 16 425 15 000 5 000 - - - - - - - - - 152 189 151 913 156 387
B LIM344 Makhado - - - - - - - - - - - - - - - 124 002 125 716 130 528
B LIM345 Collins Chabane - - - - - 1 000 - - - - - - - - - 115 624 114 506 120 715
C DC34 Vhembe District Municipality - - - - - - - - - - - - - - - 675 634 753 193 828 217
Total: Vhembe Municipalities - - - 16 425 15 000 6 000 - - - - - - - - - 1 101 008 1 186 981 1 283 024

B LIM351 Blouberg - - - - - - - - - - - - - - - 67 485 84 932 74 767

B LIM353 Molemole - - - - - - - - - - - - - - - 62 750 55 894 53 180
B LIM354 Polokwane 413 544 419 111 454 557 44 984 32 320 42 500 - - - - - - 267 249 208 849 202 391 945 128 892 154 1 036 979
B LIM355 Lepele-Nkumpi - - - - - - - - - - - - - - - 68 317 76 853 84 044
C DC35 Capricorn District Municipality - - - - - - - - - - - - - - - 375 940 362 725 383 305
Total: Capricorn Municipalities 413 544 419 111 454 557 44 984 32 320 42 500 - - - - - - 267 249 208 849 202 391 1 519 620 1 472 558 1 632 275

B LIM361 Thabazimbi - - - - - - - - - - - - - - - 38 157 57 891 59 119

B LIM362 Lephalale - - - - - - - - - - - - - - - 93 572 104 213 113 435
B LIM366 Bela-Bela - - - - - - - - - - - - - - - 94 947 105 921 107 340
B LIM367 Mogalakwena - - - - - - - - - - - - - - - 241 516 270 722 293 360
B LIM368 Modimolle-Mookgophong - - - - - - - - - - - - - - - 64 781 62 818 63 468
C DC36 Waterberg District Municipality - - - - - - - - - - - - - - - 2 393 2 500 2 614
Total: Waterberg Municipalities - - - - - - - - - - - - - - - 535 366 604 065 639 336

B LIM471 Ephraim Mogale - - - - - - - - - - - - - - - 49 410 42 544 43 853

B LIM472 Elias Motsoaledi - - - - - - - - - - - - - - - 95 858 76 932 78 173
274

B LIM473 Makhuduthamaga - - - - - - - - - - - - - - - 85 289 89 607 97 339

B LIM476 Fetakgomo Tubatse - - - - - 1 000 - - - - - - - - - 133 426 132 237 145 575
C DC47 Sekhukhune District Municipality - - - - - - - - - - - - - - - 595 089 627 670 684 726
Total: Sekhukhune Municipalities - - - - - 1 000 - - - - - - - - - 959 072 968 990 1 049 666

Total: Limpopo Municipalities 413 544 419 111 454 557 61 409 47 320 49 500 - - - - - - 267 249 208 849 202 391 5 124 739 5 171 143 5 626 039

MPUMALANGA

B MP301 Chief Albert Luthuli - - - - - - - - - - - - - - - 485 693 475 793 549 293
B MP302 Msukaligwa - - - - - - - - - - - - - - - 186 971 236 579 259 572
B MP303 Mkhondo - - - - - - - - - - - - - - - 142 712 122 807 114 264
B MP304 Dr Pixley ka Isaka Seme - - - - - - - - - - - - - - - 103 151 80 466 81 927
B MP305 Lekwa - - - - - - - - - - - - - - - 51 771 49 431 51 128
B MP306 Dipaleseng - - - - - - - - - - - - - - - 35 721 32 874 33 409
B MP307 Govan Mbeki - - - - - - - - - - - - - - - 117 651 88 799 93 886
C DC30 Gert Sibande District Municipality - - - - - - - - - - - - - - - 2 597 2 713 2 838
Total: Gert Sibande Municipalities - - - - - - - - - - - - - - - 1 126 267 1 089 462 1 186 317

B MP311 Victor Khanye - - - - - - - - - - - - - - - 53 420 29 645 41 595

B MP312 Emalahleni - - - - 1 000 2 000 - - - - - - - - - 190 759 188 425 226 260
B MP313 Steve Tshwete 80 989 60 308 65 408 - - - - - - - - - - - - 173 389 154 976 135 172
B MP314 Emakhazeni - - - - - - - - - - - - - - - 56 712 65 458 70 185
B MP315 Thembisile Hani - - - - - 1 000 - - - - - - - - - 217 632 229 651 240 334
B MP316 Dr JS Moroka - - - - - - - - - - - - - - - 146 680 152 626 166 282
C DC31 Nkangala District Municipality - - - - - - - - - - - - - - - 7 447 7 556 7 673
Total: Nkangala Municipalities 80 989 60 308 65 408 - 1 000 3 000 - - - - - - - - - 846 039 828 337 887 501

B MP321 Thaba Chweu - - - - - - - - - - - - - - - 135 111 146 917 160 782

B MP324 Nkomazi - - - - - 1 000 - - - - - - - - - 352 784 364 563 356 920
B MP325 Bushbuckridge - - - 20 659 12 349 1 000 - - - - - - - - - 547 920 575 831 600 314
B MP326 City of Mbombela - - - 20 000 35 000 30 000 - - - - - - - - - 469 088 496 423 507 719
C DC32 Ehlanzeni District Municipality - - - - - - - - - - - - - - - 2 639 2 757 2 883
Total: Ehlanzeni Municipalities - - - 40 659 47 349 32 000 - - - - - - - - - 1 507 542 1 586 491 1 628 618

Total: Mpumalanga Municipalities 80 989 60 308 65 408 40 659 48 349 35 000 - - - - - - - - - 3 479 848 3 504 290 3 702 436
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 2 OF 2

Neighbourhood Development Partnership Informal Settlements Upgrading Partnership

Integrated Urban Development Grant Urban Settlements Development Grant Public Transport Network Grant SUB-TOTAL: INFRASTRUCTURE
Grant (Capital) Grant: Municipalities
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld - - - - - - - - - - - - - - - 12 759 26 615 27 555

B NC062 Nama Khoi - - - - - - - - - - - - - - - 26 322 38 366 44 328
B NC064 Kamiesberg - - - - - - - - - - - - - - - 8 017 9 362 9 541
B NC065 Hantam - - - - - - - - - - - - - - - 124 376 29 784 34 315
B NC066 Karoo Hoogland - - - - - - - - - - - - - - - 31 419 40 723 10 897
B NC067 Khâi-Ma - - - - - - - - - - - - - - - 21 198 30 557 37 672
C DC6 Namakwa District Municipality - - - - - - - - - - - - - - - 3 258 3 404 3 560
Total: Namakwa Municipalities - - - - - - - - - - - - - - - 227 349 178 811 167 868

B NC071 Ubuntu - - - - - - - - - - - - - - - 30 872 31 319 15 491

B NC072 Umsobomvu - - - - - - - - - - - - - - - 20 110 29 396 15 015
B NC073 Emthanjeni - - - - - - - - - - - - - - - 44 468 49 439 52 235
B NC074 Kareeberg - - - - - - - - - - - - - - - 12 968 11 770 11 619
B NC075 Renosterberg - - - - - - - - - - - - - - - 10 280 9 538 9 684
B NC076 Thembelihle - - - - - - - - - - - - - - - 24 275 14 488 12 248
B NC077 Siyathemba - - - - - - - - - - - - - - - 20 710 18 639 18 843
B NC078 Siyancuma - - - - - - - - - - - - - - - 26 620 24 744 25 658
C DC7 Pixley Ka Seme District Municipality - - - - - - - - - - - - - - - 3 378 3 529 3 691
Total: Pixley Ka Seme Municipalities - - - - - - - - - - - - - - - 193 681 192 862 164 484

B NC082 !Kai !Garib - - - - - 1 000 - - - - - - - - - 33 050 33 548 35 265

B NC084 !Kheis - - - - - - - - - - - - - - - 21 662 13 198 13 731
B NC085 Tsantsabane - - - - - - - - - - - - - - - 30 825 40 139 26 176
B NC086 Kgatelopele - - - - - - - - - - - - - - - 38 610 10 647 11 150
B NC087 Dawid Kruiper - - - 30 000 20 000 4 000 - - - - - - - - - 69 920 67 930 61 896
C DC8 Z.F. Mgcawu District Municipality - - - - - - - - - - - - - - - 3 217 3 362 3 516
Total: Z.F. Mgcawu Municipalities - - - 30 000 20 000 5 000 - - - - - - - - - 197 284 168 824 151 734

B NC091 Sol Plaatjie 75 229 60 404 65 513 - 2 000 30 000 - - - - - - - - - 572 229 657 904 114 513
B NC092 Dikgatlong - - - - - - - - - - - - - - - 22 097 28 602 29 724
B NC093 Magareng - - - - - - - - - - - - - - - 42 258 23 628 34 238
B NC094 Phokwane - - - - - - - - - - - - - - - 75 501 70 281 86 712
275

C DC9 Frances Baard District Municipality - - - - - - - - - - - - - - - 6 829 6 955 8 091

Total: Frances Baard Municipalities 75 229 60 404 65 513 - 2 000 30 000 - - - - - - - - - 718 914 787 370 273 278

B NC451 Joe Morolong - - - - - - - - - - - - - - - 129 216 128 894 150 017

B NC452 Ga-Segonyana - - - 1 000 1 000 10 000 - - - - - - - - - 150 688 118 460 143 961
B NC453 Gamagara - - - - - - - - - - - - - - - 42 974 43 575 54 369
C DC45 John Taolo Gaetsewe District Municipality - - - - - - - - - - - - - - - 2 226 2 326 2 432
Total: John Taolo Gaetsewe Municipalities - - - 1 000 1 000 10 000 - - - - - - - - - 325 104 293 255 350 779

Total: Northern Cape Municipalities 75 229 60 404 65 513 31 000 23 000 45 000 - - - - - - - - - 1 662 332 1 621 122 1 108 143

NORTH WEST

B NW371 Moretele - - - - - 1 000 - - - - - - - - - 208 616 221 906 238 810

B NW372 Madibeng - - - - - - - - - - - - - - - 354 202 365 965 396 506
B NW373 Rustenburg - - - 12 500 13 379 1 000 - - - - - - 254 763 249 913 242 185 640 297 661 057 672 292
B NW374 Kgetlengrivier - - - - - - - - - - - - - - - 39 532 30 815 38 203
B NW375 Moses Kotane - - - - - - - - - - - - - - - 254 483 268 347 286 845
C DC37 Bojanala Platinum District Municipality - - - - - - - - - - - - - - - 2 653 2 772 2 899
Total: Bojanala Platinum Municipalities - - - 12 500 13 379 2 000 - - - - - - 254 763 249 913 242 185 1 499 783 1 550 862 1 635 555

B NW381 Ratlou - - - - - - - - - - - - - - - 43 985 35 501 38 322

B NW382 Tswaing - - - - - - - - - - - - - - - 43 845 39 973 42 661
B NW383 Mafikeng - - - 2 000 5 000 1 000 - - - - - - - - - 78 906 85 406 87 918
B NW384 Ditsobotla - - - - - - - - - - - - - - - 46 499 47 760 51 092
B NW385 Ramotshere Moiloa - - - - - - - - - - - - - - - 45 424 50 489 53 699
C DC38 Ngaka Modiri Molema District Municipality - - - - - - - - - - - - - - - 348 778 366 737 400 060
Total: Ngaka Modiri Molema Municipalities - - - 2 000 5 000 1 000 - - - - - - - - - 607 437 625 866 673 752

B NW392 Naledi - - - - - - - - - - - - - - - 54 448 33 203 33 391

B NW393 Mamusa - - - - - - - - - - - - - - - 27 723 30 393 30 472
B NW394 Greater Taung - - - - - - - - - - - - - - - 72 316 58 263 63 190
B NW396 Lekwa-Teemane - - - - - - - - - - - - - - - 39 186 21 268 18 403
B NW397 Kagisano-Molopo - - - - - - - - - - - - - - - 38 778 39 336 39 234
C DC39 Dr Ruth Segomotsi Mompati District Municipality - - - - - - - - - - - - - - - 638 559 706 284 813 684
Total: Dr Ruth Segomotsi Mompati Municipalities - - - - - - - - - - - - - - - 871 010 888 747 998 374

B NW403 City of Matlosana - - - 26 162 30 000 44 219 - - - - - - - - - 196 890 207 920 235 159
B NW404 Maquassi Hills - - - - - - - - - - - - - - - 62 351 67 782 75 444
B NW405 JB Marks - - - 5 000 1 000 1 000 - - - - - - - - - 142 951 150 870 163 408
C DC40 Dr Kenneth Kaunda District Municipality - - - - - - - - - - - - - - - 6 761 6 884 7 016
Total: Dr Kenneth Kaunda Municipalities - - - 31 162 31 000 45 219 - - - - - - - - - 408 953 433 456 481 027

Total: North West Municipalities - - - 45 662 49 379 48 219 - - - - - - 254 763 249 913 242 185 3 387 183 3 498 931 3 788 708
 ANNEXURE W5

INFRASTRUCTURE GRANT ALLOCATIONS TO MUNICIPALITIES

(SCHEDULE 4, PART B AND SCHEDULE 5, PART B) 2 OF 2

Neighbourhood Development Partnership Informal Settlements Upgrading Partnership

Integrated Urban Development Grant Urban Settlements Development Grant Public Transport Network Grant SUB-TOTAL: INFRASTRUCTURE
Grant (Capital) Grant: Municipalities
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town - - - 160 237 30 000 47 616 592 962 619 527 647 910 1 041 825 1 088 295 1 289 526 2 499 316 2 998 224 2 690 688 4 301 340 4 743 046 4 684 240

B WC011 Matzikama - - - - - - - - - - - - - - - 26 061 35 215 38 585

B WC012 Cederberg - - - - - - - - - - - - - - - 41 067 67 257 69 432
B WC013 Bergrivier - - - - - - - - - - - - - - - 26 912 33 189 40 970
B WC014 Saldanha Bay - - - - - - - - - - - - - - - 45 487 33 021 33 631
B WC015 Swartland - - - - - - - - - - - - - - - 52 150 48 443 48 093
C DC1 West Coast District Municipality - - - - - - - - - - - - - - - 2 840 2 967 3 103
Total: West Coast Municipalities - - - - - - - - - - - - - - - 194 517 220 092 233 814

B WC022 Witzenberg - - - - - - - - - - - - - - - 44 130 31 369 29 314

B WC023 Drakenstein 60 815 42 176 45 743 30 000 15 000 1 000 - - - - - - - - - 694 155 560 376 58 667
B WC024 Stellenbosch 64 495 42 969 46 603 - - - - - - - - - - - - 74 551 58 969 61 546
B WC025 Breede Valley - - - - - - - - - - - - - - - 54 410 61 040 62 514
B WC026 Langeberg - - - 1 000 1 000 1 000 - - - - - - - - - 29 021 30 127 32 603
C DC2 Cape Winelands District Municipality - - - - - - - - - - - - - - - 3 018 3 153 3 297
Total: Cape Winelands Municipalities 125 310 85 146 92 347 31 000 16 000 2 000 - - - - - - - - - 899 285 745 035 247 942

B WC031 Theewaterskloof - - - - - - - - - - - - - - - 41 233 36 645 40 109

B WC032 Overstrand - - - - - - - - - - - - - - - 52 499 48 120 37 734
B WC033 Cape Agulhas - - - - - - - - - - - - - - - 27 101 20 792 15 164
B WC034 Swellendam - - - - - - - - - - - - - - - 31 159 20 912 17 409
C DC3 Overberg District Municipality - - - - - - - - - - - - - - - 2 974 3 107 3 249
Total: Overberg Municipalities - - - - - - - - - - - - - - - 154 966 129 576 113 665
276

B WC041 Kannaland - - - - - - - - - - - - - - - 20 217 22 202 47 847

B WC042 Hessequa - - - - - - - - - - - - - - - 19 408 19 082 19 779
B WC043 Mossel Bay - - - - - - - - - - - - - - - 27 563 33 743 35 939
B WC044 George 60 837 48 350 52 439 5 000 1 000 1 000 - - - - - - 184 733 143 751 139 309 548 570 198 101 196 748
B WC045 Oudtshoorn - - - - - - - - - - - - - - - 36 733 29 725 36 686
B WC047 Bitou - - - - - - - - - - - - - - - 34 874 41 769 30 549
B WC048 Knysna - - - 10 477 15 000 1 000 - - - - - - - - - 64 819 89 715 87 111
C DC4 Garden Route District Municipality - - - - - - - - - - - - - - - 2 721 2 843 2 973
Total: Garden Route Municipalities 60 837 48 350 52 439 15 477 16 000 2 000 - - - - - - 184 733 143 751 139 309 754 905 437 180 457 632

B WC051 Laingsburg - - - - - - - - - - - - - - - 21 128 14 020 26 207

B WC052 Prince Albert - - - - - - - - - - - - - - - 23 032 27 191 15 678
B WC053 Beaufort West - - - - - - - - - - - - - - - 22 953 19 891 22 239
C DC5 Central Karoo District Municipality - - - - - - - - - - - - - - - 2 156 2 252 2 355
Total: Central Karoo Municipalities - - - - - - - - - - - - - - - 69 269 63 354 66 479

Total: Western Cape Municipalities 186 147 133 495 144 785 206 714 62 000 51 616 592 962 619 527 647 910 1 041 825 1 088 295 1 289 526 2 684 049 3 141 975 2 829 997 6 374 282 6 338 282 5 803 771

Unallocated - 178 358 193 442 - - - - - - - - - - 297 204 288 015 - 927 562 933 457

National Total 1 145 564 1 202 173 1 303 844 1 290 552 669 249 699 910 4 515 194 4 717 475 4 933 602 8 705 124 9 249 964 9 819 273 7 473 434 8 084 074 7 619 281 50 918 064 52 604 106 53 280 543
 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)
277

(National and Municipal Financial Years)

 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)

Integrated National Electrification Programme Neighbourhood Development Partnership Grant

Municipal Infrastructure Grant Municipal Systems Improvement Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant SUB-TOTAL: INDIRECT¹
(Eskom) Grant (Technical Assistance)

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City - - - 1 106 1 457 2 406 74 550 52 568 76 702 1 000 1 000 1 000 - - - - - - 76 656 55 025 80 108
A NMA Nelson Mandela Bay - - - 2 215 1 457 2 406 - - - 2 000 2 000 2 000 - - - - - - 4 215 3 457 4 406

B EC101 Dr Beyers Naude - - - - - - - 365 5 669 - - - - - - - - - - 365 5 669

B EC102 Blue Crane Route - - - - - - - - - - - - - - - - - - - - -
B EC104 Makana - - - - - - 435 6 566 117 - - - 35 000 35 000 33 000 45 000 45 000 45 000 80 435 86 566 78 117
B EC105 Ndlambe - - - - - - 785 7 814 3 706 - - - 15 000 30 000 33 000 - - - 15 785 37 814 36 706
B EC106 Sundays River Valley - - - - - - 13 508 6 728 501 - - - 18 000 1 000 - - - - 31 508 7 728 501
B EC108 Kouga - - - - - - 543 5 843 5 257 - - - - - - - - - 543 5 843 5 257
B EC109 Kou-Kamma - - - - - - 6 845 365 152 - - - 300 - - - - - 7 145 365 152
C DC10 Sarah Baartman District Municipality - - - 4 860 4 939 2 406 - - - - - - - - - - - - 4 860 4 939 2 406
Total: Sarah Baartman Municipalities - - - 4 860 4 939 2 406 22 116 27 681 15 402 - - - 68 300 66 000 66 000 45 000 45 000 45 000 140 276 143 620 128 808

B EC121 Mbhashe - - - - - - 23 612 29 348 60 429 - - - - - - - - - 23 612 29 348 60 429

B EC122 Mnquma - - - - - - 15 601 24 600 24 563 - - - - - - - - - 15 601 24 600 24 563
B EC123 Great Kei - - - - - - 652 6 989 7 344 - - - - - - - - - 652 6 989 7 344
B EC124 Amahlathi - - - - - - 35 518 21 946 30 711 - - - - - - - - - 35 518 21 946 30 711
B EC126 Ngqushwa - - - - - - 667 1 625 4 511 - - - - - - - - - 667 1 625 4 511
B EC129 Raymond Mhlaba - - - - - - 20 053 28 244 26 869 - - - - - - - - - 20 053 28 244 26 869
C DC12 Amathole District Municipality - - - 1 175 1 457 2 406 - - - - - - 89 682 125 166 100 401 - - - 90 857 126 623 102 807
Total: Amathole Municipalities - - - 1 175 1 457 2 406 96 103 112 752 154 427 - - - 89 682 125 166 100 401 - - - 186 960 239 375 257 234

B EC131 Inxuba Yethemba - - - - - - - - - - - - - - - - - - - - -

B EC135 Intsika Yethu - - - - - - 11 712 18 828 9 197 - - - - - - - - - 11 712 18 828 9 197
B EC136 Emalahleni - - - - - - 1 874 457 3 292 - - - - - - - - - 1 874 457 3 292
B EC137 Dr. A.B. Xuma - - - - - - 4 143 20 880 8 229 - - - - - - - - - 4 143 20 880 8 229
B EC138 Sakhisizwe - - - - - - 13 737 9 925 5 291 - - - - - - - - - 13 737 9 925 5 291
B EC139 Enoch Mgijima - - - - - - 31 409 28 876 67 231 - - - - - - - - - 31 409 28 876 67 231
278

C DC13 Chris Hani District Municipality - - - 1 175 2 874 2 406 - - - - - - - - - - - - 1 175 2 874 2 406
Total: Chris Hani Municipalities - - - 1 175 2 874 2 406 62 875 78 966 93 240 - - - - - - - - - 64 050 81 840 95 646

B EC141 Elundini - - - - - - 16 495 11 397 6 968 - - - - - - - - - 16 495 11 397 6 968

B EC142 Senqu - - - - - - 1 917 17 491 8 875 - - - - - - - - - 1 917 17 491 8 875
B EC145 Walter Sisulu - - - - - - - - - - - - - - - - - - - - -
C DC14 Joe Gqabi District Municipality - - - 1 175 1 457 2 406 - - - - - - - - - - - - 1 175 1 457 2 406
Total: Joe Gqabi Municipalities - - - 1 175 1 457 2 406 18 412 28 888 15 843 - - - - - - - - - 19 587 30 345 18 249

B EC153 Ngquza Hill - - - - - - 14 535 20 564 32 525 - - - - - - - - - 14 535 20 564 32 525

B EC154 Port St Johns - - - - - - 5 847 4 457 9 358 - - - - - - - - - 5 847 4 457 9 358
B EC155 Nyandeni - - - - - - 56 669 36 405 56 383 1 000 100 100 - - - - - - 57 669 36 505 56 483
B EC156 Mhlontlo - - - - - - 26 308 17 880 8 996 - - - - - - - - - 26 308 17 880 8 996
B EC157 King Sabata Dalindyebo - - - - - - 61 600 42 597 20 668 1 000 1 000 100 - - - - - - 62 600 43 597 20 768
C DC15 O.R. Tambo District Municipality - - - 11 673 10 907 11 856 - - - - - - - - - - - - 11 673 10 907 11 856
Total: O.R. Tambo Municipalities - - - 11 673 10 907 11 856 164 959 121 903 127 930 2 000 1 100 200 - - - - - - 178 632 133 910 139 986

B EC441 Matatiele - - - - - - 31 415 30 045 16 033 - - - - - - - - - 31 415 30 045 16 033

B EC442 Umzimvubu - - - - - - 5 707 33 605 36 177 - - - - - - - - - 5 707 33 605 36 177
B EC443 Winnie Madikizela-Mandela - - - - - - 19 677 28 242 23 862 1 500 100 100 - - - - - - 21 177 28 342 23 962
B EC444 Ntabankulu - - - - - - 14 068 5 073 6 293 - - - - - - - - - 14 068 5 073 6 293
C DC44 Alfred Nzo District Municipality - - - 1 175 1 457 2 406 - - - - - - 159 441 139 750 165 028 - - - 160 616 141 207 167 434
Total: Alfred Nzo Municipalities - - - 1 175 1 457 2 406 70 867 96 965 82 365 1 500 100 100 159 441 139 750 165 028 - - - 232 983 238 272 249 899

Total: Eastern Cape Municipalities - - - 24 554 26 005 28 698 509 882 519 723 565 909 6 500 4 200 3 300 317 423 330 916 331 429 45 000 45 000 45 000 903 359 925 844 974 336
 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)

Integrated National Electrification Programme Neighbourhood Development Partnership Grant

Municipal Infrastructure Grant Municipal Systems Improvement Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant SUB-TOTAL: INDIRECT¹
(Eskom) Grant (Technical Assistance)

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung - - - 2 215 1 457 2 406 2 947 1 824 27 500 500 500 - - - - - - 5 662 3 781 2 933

B FS161 Letsemeng - - - - - - 65 - - - - - - - - - - - 65 - -
B FS162 Kopanong - - - - - - 33 - - - - - - - - - 10 000 10 000 33 10 000 10 000
B FS163 Mohokare - - - - - - 33 - - - - - - - - - 10 000 10 000 33 10 000 10 000
C DC16 Xhariep District Municipality - - - 2 488 2 617 2 406 - - - - - - - - - - - - 2 488 2 617 2 406
Total: Xhariep Municipalities - - - 2 488 2 617 2 406 131 - - - - - - - - - 20 000 20 000 2 619 22 617 22 406

B FS181 Masilonyana - - - - - - 33 - - - - - 40 000 54 000 52 300 - - - 40 033 54 000 52 300

B FS182 Tokologo - - - - - - 33 - - - - - 43 000 50 000 62 760 - - - 43 033 50 000 62 760
B FS183 Tswelopele - - - - - - 65 153 - - - - 10 447 - - - - - 10 512 153 -
B FS184 Matjhabeng - - - - - - 14 121 4 917 - 1 500 100 100 201 000 250 000 184 699 - - - 216 621 255 017 184 799
B FS185 Nala - - - - - - 49 - - - - - - - - - - - 49 - -
C DC18 Lejweleputswa District Municipality - - - 2 583 1 457 2 406 - - - - - - - - - - - - 2 583 1 457 2 406
Total: Lejweleputswa Municipalities - - - 2 583 1 457 2 406 14 301 5 070 - 1 500 100 100 294 447 354 000 299 759 - - - 312 831 360 627 302 265

B FS191 Setsoto - - - - - - 7 163 2 526 198 - - - 20 000 - - 20 000 - - 47 163 2 526 198
B FS192 Dihlabeng - - - - - - 371 5 063 11 285 - - - 50 000 60 000 60 000 - - - 50 371 65 063 71 285
B FS193 Nketoana - - - - - - 65 7 891 9 752 - - - 75 000 110 000 160 570 - - - 75 065 117 891 170 322
B FS194 Maluti-a-Phofung - - - - - - 19 368 25 960 16 706 1 000 1 000 100 129 761 135 371 139 109 12 000 12 000 12 000 162 129 174 331 167 915
B FS195 Phumelela - - - - - - 147 405 832 - - - - - - - - - 147 405 832
B FS196 Mantsopa - - - - - - 11 450 3 034 685 - - - 3 000 - - - - - 14 450 3 034 685
C DC19 Thabo Mofutsanyana District Municipality - - - 2 488 4 034 2 406 - - - - - - - - - - - - 2 488 4 034 2 406
Total: Thabo Mofutsanyana Municipalities - - - 2 488 4 034 2 406 38 564 44 879 39 458 1 000 1 000 100 277 761 305 371 359 679 32 000 12 000 12 000 351 813 367 284 413 643

B FS201 Moqhaka - - - - - - 13 717 5 259 6 648 - - - 42 000 9 000 - - - - 55 717 14 259 6 648
B FS203 Ngwathe - - - - - - - - - - - - - - - - - - - - -
B FS204 Metsimaholo - - - - - - - - - 1 500 100 100 - - - - - - 1 500 100 100
279

B FS205 Mafube - - - - - - - - - - - - 35 000 20 000 30 000 - - - 35 000 20 000 30 000

C DC20 Fezile Dabi District Municipality - - - 2 568 4 034 2 406 - - - - - - - - - - - - 2 568 4 034 2 406
Total: Fezile Dabi Municipalities - - - 2 568 4 034 2 406 13 717 5 259 6 648 1 500 100 100 77 000 29 000 30 000 - - - 94 785 38 393 39 154

Total: Free State Municipalities - - - 12 342 13 599 12 030 69 660 57 032 46 133 4 500 1 700 800 649 208 688 371 689 438 32 000 32 000 32 000 767 710 792 702 780 401

GAUTENG

A EKU City of Ekurhuleni - - - 1 260 1 457 2 406 24 030 17 944 27 391 6 000 8 000 8 000 - - - - - - 31 290 27 401 37 797
A JHB City of Johannesburg - - - 1 260 1 457 2 406 23 819 2 051 32 820 4 500 6 000 6 000 - - - - - - 29 579 9 508 41 226
A TSH City of Tshwane - - - 1 106 1 457 2 406 1 502 2 988 9 350 4 500 6 000 6 000 - - - - - - 7 108 10 445 17 756

B GT421 Emfuleni 38 309 - - - - - 47 11 369 254 100 100 100 556 863 615 037 661 215 - - - 595 319 626 506 661 569
B GT422 Midvaal - - - - - - - - - 100 100 100 94 000 85 000 - - - - 94 100 85 100 100
B GT423 Lesedi - - - - - - - - - 2 000 100 100 - - - - - - 2 000 100 100
C DC42 Sedibeng District Municipality - - - 1 591 2 874 2 406 - - - - - - - - - - - - 1 591 2 874 2 406
Total: Sedibeng Municipalities 38 309 - - 1 591 2 874 2 406 47 11 369 254 2 200 300 300 650 863 700 037 661 215 - - - 693 010 714 580 664 175

B GT481 Mogale City - - - - - - 26 459 25 910 3 840 17 790 38 840 48 983 - - - 28 425 35 833 35 833 72 674 100 583 88 656
B GT484 Merafong City - - - - - - 434 92 3 312 - - - - - - - - - 434 92 3 312
B GT485 Rand West City - - - - - - 3 274 10 295 4 304 100 100 100 60 000 60 000 100 000 - - - 63 374 70 395 104 404
C DC48 West Rand District Municipality - - - 3 726 4 034 2 406 - - - 100 100 100 - - - - - - 3 826 4 134 2 506
Total: West Rand Municipalities - - - 3 726 4 034 2 406 30 167 36 297 11 456 17 990 39 040 49 183 60 000 60 000 100 000 28 425 35 833 35 833 140 308 175 204 198 878

Total: Gauteng Municipalities 38 309 - - 8 943 11 279 12 030 79 565 70 649 81 271 35 190 59 340 69 483 710 863 760 037 761 215 28 425 35 833 35 833 901 295 937 138 959 832
 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)

Integrated National Electrification Programme Neighbourhood Development Partnership Grant

Municipal Infrastructure Grant Municipal Systems Improvement Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant SUB-TOTAL: INDIRECT¹
(Eskom) Grant (Technical Assistance)

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini - - - 10 710 15 707 16 577 300 14 065 - 1 500 1 500 1 500 - - - - - - 12 510 31 272 18 077

B KZN212 uMdoni - - - - - - 32 975 26 528 14 892 - - - - - - - - - 32 975 26 528 14 892

B KZN213 uMzumbe - - - - - - - - - - - - - - - - - - - - -
B KZN214 uMuziwabantu - - - - - - - - - - - - - - - - - - - - -
B KZN216 Ray Nkonyeni - - - - - - 4 230 2 754 30 660 1 000 100 100 - - - - - - 5 230 2 854 30 760
C DC21 Ugu District Municipality - - - 2 546 1 457 2 406 - - - - - - - - - - - - 2 546 1 457 2 406
Total: Ugu Municipalities - - - 2 546 1 457 2 406 37 205 29 282 45 552 1 000 100 100 - - - - - - 40 751 30 839 48 058

B KZN221 uMshwathi - - - - - - 300 943 - - - - - - - - - - 300 943 -

B KZN222 uMngeni - - - - - - - - - - - - - - - - - - - - -
B KZN223 Mpofana - - - - - - - - - - - - - - - - - - - - -
B KZN224 iMpendle - - - - - - - - - - - - - - - - - - - - -
B KZN225 Msunduzi - - - - - - 30 098 22 594 21 066 1 000 1 000 1 000 - - - - - - 31 098 23 594 22 066
B KZN226 Mkhambathini - - - - - - - - 4 072 - - - - - - - - - - - 4 072
B KZN227 Richmond - - - - - - 3 105 4 116 - - - - - - - - - - 3 105 4 116 -
C DC22 uMgungundlovu District Municipality - - - 2 583 1 457 2 406 - - - - - - - - - - - - 2 583 1 457 2 406
Total: uMgungundlovu Municipalities - - - 2 583 1 457 2 406 33 503 27 653 25 138 1 000 1 000 1 000 - - - - - - 37 086 30 110 28 544

B KZN235 Okhahlamba - - - - - - 10 737 43 005 12 532 - - - - - - - - - 10 737 43 005 12 532

B KZN237 iNkosi Langalibalele - - - - - - 10 279 20 039 25 156 - - - - - - - - - 10 279 20 039 25 156
B KZN238 Alfred Duma - - - - - - 17 480 3 717 9 365 2 000 100 100 - - - - - - 19 480 3 817 9 465
C DC23 uThukela District Municipality 20 000 - - 2 583 1 457 2 406 - - - - - - - - - - - - 22 583 1 457 2 406
Total: uThukela Municipalities 20 000 - - 2 583 1 457 2 406 38 496 66 761 47 053 2 000 100 100 - - - - - - 63 079 68 318 49 559

B KZN241 eNdumeni - - - - - - - - 9 048 - - - - - - - - - - - 9 048

B KZN242 Nquthu - - - - - - - - 7 638 - - - - - - - - - - - 7 638
B KZN244 uMsinga - - - - - - 3 831 - 2 826 - - - - - - - - - 3 831 - 2 826
B KZN245 uMvoti - - - - - - 929 13 211 4 603 - - - - - - - - - 929 13 211 4 603
C DC24 uMzinyathi District Municipality - - - 1 260 1 457 2 406 - - - - - - - - - - - - 1 260 1 457 2 406
Total: uMzinyathi Municipalities - - - 1 260 1 457 2 406 4 760 13 211 24 115 - - - - - - - - - 6 020 14 668 26 521

B KZN252 Newcastle - - - - - - 1 269 42 695 17 508 100 100 100 - - - - - - 1 369 42 795 17 608
- - - - - - 4 881 3 977 5 994 - - - - - - - - - 4 881 3 977 5 994
280

B KZN253 eMadlangeni
B KZN254 Dannhauser - - - - - - 1 942 1 762 12 328 - - - - - - - - - 1 942 1 762 12 328
C DC25 Amajuba District Municipality - - - 1 260 2 874 2 406 - - - - - - - - - - - - 1 260 2 874 2 406
Total: Amajuba Municipalities - - - 1 260 2 874 2 406 8 092 48 434 35 830 100 100 100 - - - - - - 9 452 51 408 38 336

B KZN261 eDumbe - - - - - - 7 830 7 103 - - - - - - - - - - 7 830 7 103 -

B KZN262 uPhongolo - - - - - - 900 5 271 285 - - - - - - - - - 900 5 271 285
B KZN263 AbaQulusi - - - - - - 1 366 20 767 9 660 - - - - - - - - - 1 366 20 767 9 660
B KZN265 Nongoma - - - - - - 4 141 8 413 - - - - - - - - - - 4 141 8 413 -
B KZN266 Ulundi - - - - - - 9 935 27 900 28 732 - - - - - - - - - 9 935 27 900 28 732
C DC26 Zululand District Municipality - - - 1 591 1 457 2 406 - - - - - - - - - - - - 1 591 1 457 2 406
Total: Zululand Municipalities - - - 1 591 1 457 2 406 24 172 69 454 38 677 - - - - - - - - - 25 763 70 911 41 083

B KZN271 uMhlabuyalingana - - - - - - 66 281 27 693 17 157 - - - - - - - - - 66 281 27 693 17 157

B KZN272 Jozini - - - - - - 65 614 24 925 25 075 - - - - - - - - - 65 614 24 925 25 075
B KZN275 Mtubatuba - - - - - - 2 400 23 830 1 029 - - - - - - - - - 2 400 23 830 1 029
B KZN276 Big Five Hlabisa - - - - - - 19 323 12 037 8 675 - - - - - - - - - 19 323 12 037 8 675
C DC27 uMkhanyakude District Municipality - - - 1 175 1 457 2 406 - - - - - - - - - 200 000 235 331 457 655 201 175 236 788 460 061
Total: uMkhanyakude Municipalities - - - 1 175 1 457 2 406 153 618 88 485 51 936 - - - - - - 200 000 235 331 457 655 354 793 325 273 511 997

B KZN281 uMfolozi - - - - - - 12 765 6 454 4 306 - - - - - - - - - 12 765 6 454 4 306

B KZN282 uMhlathuze - - - - - - 2 492 10 097 11 467 - - - - - - - - - 2 492 10 097 11 467
B KZN284 uMlalazi - - - - - - 35 331 33 658 5 711 - - - - - - - - - 35 331 33 658 5 711
B KZN285 Mthonjaneni - - - - - - 3 997 - 3 653 - - - - - - - - - 3 997 - 3 653
B KZN286 Nkandla - - - - - - 300 1 645 6 809 - - - - - - - - - 300 1 645 6 809
C DC28 King Cetshwayo District Municipality - - - 2 546 1 457 2 406 - - - - - - - - - - - - 2 546 1 457 2 406
Total: King Cetshwayo Municipalities - - - 2 546 1 457 2 406 54 885 51 854 31 946 - - - - - - - - - 57 431 53 311 34 352

B KZN291 Mandeni - - - - - - 10 217 8 333 4 694 - - - - - - - - - 10 217 8 333 4 694

B KZN292 KwaDukuza - - - - - - 14 201 - 5 101 19 100 19 100 19 100 - - - - - - 33 301 19 100 24 201
B KZN293 Ndwedwe - - - - - - - - 7 351 - - - - - - - - - - - 7 351
B KZN294 Maphumulo - - - - - - 27 012 29 460 27 111 - - - - - - - - - 27 012 29 460 27 111
C DC29 iLembe District Municipality - - - 2 877 1 457 2 406 - - - - - - - - - - - - 2 877 1 457 2 406
Total: iLembe Municipalities - - - 2 877 1 457 2 406 51 430 37 793 44 257 19 100 19 100 19 100 - - - - - - 73 407 58 350 65 763

B KZN433 Greater Kokstad - - - - - - 81 - - - - - - - - - - - 81 - -

B KZN434 uBuhlebezwe - - - - - - 738 1 068 1 320 - - - - - - - - - 738 1 068 1 320
B KZN435 uMzimkhulu - - - - - - 924 28 967 223 377 - - - - - - - - - 924 28 967 223 377
B KZN436 Dr Nkosazana Dlamini Zuma - - - - - - 10 137 10 698 20 054 - - - - - - - - - 10 137 10 698 20 054
C DC43 Harry Gwala District Municipality - - - 2 215 1 457 2 406 - - - - - - - - - - - - 2 215 1 457 2 406
Total: Harry Gwala Municipalities - - - 2 215 1 457 2 406 11 880 40 733 244 751 - - - - - - - - - 14 095 42 190 247 157

Total: KwaZulu-Natal Municipalities 20 000 - - 31 346 31 694 40 637 418 341 487 725 589 255 24 700 21 900 21 900 - - - 200 000 235 331 457 655 694 387 776 650 1 109 447
 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)

Integrated National Electrification Programme Neighbourhood Development Partnership Grant

Municipal Infrastructure Grant Municipal Systems Improvement Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant SUB-TOTAL: INDIRECT¹
(Eskom) Grant (Technical Assistance)

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani - - - - - - 11 106 1 661 1 500 - - - - - - - - - 11 106 1 661 1 500

B LIM332 Greater Letaba - - - - - - 2 097 11 719 5 867 - - - - - - - - - 2 097 11 719 5 867
B LIM333 Greater Tzaneen - - - - - - 19 389 10 719 32 517 - - - - - - - - - 19 389 10 719 32 517
B LIM334 Ba-Phalaborwa - - - - - - 2 038 3 743 20 831 - - - - - - - - - 2 038 3 743 20 831
B LIM335 Maruleng - - - - - - 1 750 3 033 7 652 - - - - - - - - - 1 750 3 033 7 652
C DC33 Mopani District Municipality - - - 2 498 4 292 2 406 - - - - - - 365 407 302 370 473 607 93 310 96 000 100 416 461 215 402 662 576 429
Total: Mopani Municipalities - - - 2 498 4 292 2 406 36 380 30 875 68 367 - - - 365 407 302 370 473 607 93 310 96 000 100 416 497 595 433 537 644 796

B LIM341 Musina - - - - - - 1 464 3 819 6 151 - - - - - - - - - 1 464 3 819 6 151

B LIM343 Thulamela - - - - - - 25 470 11 189 23 829 800 100 100 - - - - - - 26 270 11 289 23 929
B LIM344 Makhado - - - - - - 19 550 6 325 15 326 - - - - - - - - - 19 550 6 325 15 326
B LIM345 Collins Chabane - - - - - - 11 719 7 843 21 183 2 000 100 100 - - - - - - 13 719 7 943 21 283
C DC34 Vhembe District Municipality - - - 2 498 4 292 2 406 - - - - - - 147 254 215 800 245 800 - - - 149 752 220 092 248 206
Total: Vhembe Municipalities - - - 2 498 4 292 2 406 58 203 29 176 66 489 2 800 200 200 147 254 215 800 245 800 - - - 210 755 249 468 314 895

B LIM351 Blouberg - - - - - - 4 304 8 104 4 137 - - - - - - - - - 4 304 8 104 4 137

B LIM353 Molemole - - - - - - 4 218 3 334 10 557 - - - - - - - - - 4 218 3 334 10 557
B LIM354 Polokwane - - - - - - 41 312 73 218 73 807 1 000 1 000 1 000 - - - - - - 42 312 74 218 74 807
B LIM355 Lepele-Nkumpi - - - - - - 39 385 5 657 21 805 - - - - - - - - - 39 385 5 657 21 805
C DC35 Capricorn District Municipality - - - 1 544 1 457 2 406 - - - - - - - - - - - - 1 544 1 457 2 406
Total: Capricorn Municipalities - - - 1 544 1 457 2 406 89 219 90 313 110 306 1 000 1 000 1 000 - - - - - - 91 763 92 770 113 712

B LIM361 Thabazimbi - - - - - - 1 496 812 901 - - - - - - 67 224 71 764 75 065 68 720 72 576 75 966
B LIM362 Lephalale - - - - - - 16 934 16 196 18 828 - - - - - - 102 954 103 300 87 611 119 888 119 496 106 439
B LIM366 Bela-Bela - - - - - - 77 832 769 - - - - - - - - - 77 832 769
B LIM367 Mogalakwena - - - - - - 23 474 39 158 30 251 - - - 115 000 160 000 - - - - 138 474 199 158 30 251
B LIM368 Modimolle-Mookgophong - - - - - - 385 - - - - - - - - 102 954 103 300 108 052 103 339 103 300 108 052
C DC36 Waterberg District Municipality - - - 12 428 12 067 11 856 - - - - - - - - - - - - 12 428 12 067 11 856
Total: Waterberg Municipalities - - - 12 428 12 067 11 856 42 366 56 998 50 749 - - - 115 000 160 000 - 273 132 278 364 270 728 442 926 507 429 333 333

B LIM471 Ephraim Mogale - - - - - - 9 372 8 088 4 345 - - - - - - - - - 9 372 8 088 4 345

B LIM472 Elias Motsoaledi - - - - - - 8 303 13 201 10 377 - - - - - - - - - 8 303 13 201 10 377
B LIM473 Makhuduthamaga - - - - - - 13 160 11 855 5 250 - - - - - - - - - 13 160 11 855 5 250
B LIM476 Fetakgomo Tubatse - - - - - - 5 908 42 558 12 428 1 500 100 100 - - - - - - 7 408 42 658 12 528
- - - 1 175 1 457 2 406 - - - - - - 125 000 120 000 80 000 63 531 70 000 73 220 189 706 191 457 155 626
281

C DC47 Sekhukhune District Municipality

Total: Sekhukhune Municipalities - - - 1 175 1 457 2 406 36 743 75 702 32 400 1 500 100 100 125 000 120 000 80 000 63 531 70 000 73 220 227 949 267 259 188 126

Total: Limpopo Municipalities - - - 20 143 23 565 21 480 262 911 283 064 328 311 5 300 1 300 1 300 752 661 798 170 799 407 429 973 444 364 444 364 1 470 988 1 550 463 1 594 862

MPUMALANGA

B MP301 Chief Albert Luthuli - - - - - - 4 385 5 123 9 230 - - - - - - - - - 4 385 5 123 9 230
B MP302 Msukaligwa - - - - - - 19 316 7 561 12 125 - - - - - - - - - 19 316 7 561 12 125
B MP303 Mkhondo - - - - - - 27 002 4 759 10 097 - - - 59 482 57 226 57 798 15 000 30 000 34 066 101 484 91 985 101 961
B MP304 Dr Pixley ka Isaka Seme - - - - - - 422 2 099 1 771 - - - - - - - - - 422 2 099 1 771
B MP305 Lekwa - - - - - - - 620 172 - - - 48 113 61 800 61 800 30 415 30 026 32 960 78 528 92 446 94 932
B MP306 Dipaleseng - - - - - - - 409 172 - - - 20 000 30 000 30 000 - 20 000 30 000 20 000 50 409 60 172
B MP307 Govan Mbeki - - - - - - 253 827 236 - - - 10 000 10 000 10 000 - - - 10 253 10 827 10 236
C DC30 Gert Sibande District Municipality - - - 5 286 2 874 2 406 - - - - - - - - - - - - 5 286 2 874 2 406
Total: Gert Sibande Municipalities - - - 5 286 2 874 2 406 51 378 21 398 33 803 - - - 137 595 159 026 159 598 45 415 80 026 97 026 239 674 263 324 292 833

B MP311 Victor Khanye - - - - - - - - 300 - - - - - - 48 000 17 000 - 48 000 17 000 300

B MP312 Emalahleni - - - - - - - 3 473 5 015 100 100 100 - - - - - - 100 3 573 5 115
B MP313 Steve Tshwete - - - - - - 84 2 556 1 049 - - - - - - - - - 84 2 556 1 049
B MP314 Emakhazeni - - - - - - - 1 300 1 909 - - - - - - - - - - 1 300 1 909
B MP315 Thembisile Hani - - - - - - 59 640 42 045 45 696 1 500 100 100 200 000 200 000 200 000 - - - 261 140 242 145 245 796
B MP316 Dr JS Moroka - - - - - - 9 512 28 009 61 202 - - - 10 000 10 000 10 000 - - - 19 512 38 009 71 202
C DC31 Nkangala District Municipality - - - 2 488 4 034 2 406 - - - - - - - - - - - - 2 488 4 034 2 406
Total: Nkangala Municipalities - - - 2 488 4 034 2 406 69 236 77 383 115 171 1 600 200 200 210 000 210 000 210 000 48 000 17 000 - 331 324 308 617 327 777

B MP321 Thaba Chweu - - - - - - 423 2 456 6 564 - - - - - - - - - 423 2 456 6 564

B MP324 Nkomazi - - - - - - 19 938 5 385 8 036 1 500 100 100 4 000 - - - - - 25 438 5 485 8 136
B MP325 Bushbuckridge - - - - - - 51 824 50 906 63 316 2 000 100 100 - - - - - - 53 824 51 006 63 416
B MP326 City of Mbombela - - - - - - 34 965 114 218 90 075 500 500 500 - - - 20 000 20 000 20 000 55 465 134 718 110 575
C DC32 Ehlanzeni District Municipality - - - 2 830 2 874 2 406 - - - - - - - - - - - - 2 830 2 874 2 406
Total: Ehlanzeni Municipalities - - - 2 830 2 874 2 406 107 150 172 965 167 991 4 000 700 700 4 000 - - 20 000 20 000 20 000 137 980 196 539 191 097

Total: Mpumalanga Municipalities - - - 10 604 9 782 7 218 227 764 271 746 316 965 5 600 900 900 351 595 369 026 369 598 113 415 117 026 117 026 708 978 768 480 811 707
 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)

Integrated National Electrification Programme Neighbourhood Development Partnership Grant

Municipal Infrastructure Grant Municipal Systems Improvement Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant SUB-TOTAL: INDIRECT¹
(Eskom) Grant (Technical Assistance)

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld - - - - - - - - - - - - - - - - - - - - -
B NC062 Nama Khoi - - - - - - - 506 11 599 - - - - - - - - - - 506 11 599
B NC064 Kamiesberg - - - - - - - - - - - - - - - - - - - - -
B NC065 Hantam - - - - - - 5 178 - - - - - - - - - - - 5 178 - -
B NC066 Karoo Hoogland - - - - - - 242 1 466 - - - - - - - - - - 242 1 466 -
B NC067 Khâi-Ma - - - - - - 2 083 40 869 - - - - - - - - - - 2 083 40 869 -
C DC6 Namakwa District Municipality - - - 1 175 1 457 2 406 - - - - - - - - - - - - 1 175 1 457 2 406
Total: Namakwa Municipalities - - - 1 175 1 457 2 406 7 503 42 841 11 599 - - - - - - - - - 8 678 44 298 14 005

B NC071 Ubuntu - - - - - - - - - - - - - - - - - - - - -
B NC072 Umsobomvu - - - - - - - - - - - - - - - - - - - - -
B NC073 Emthanjeni - - - - - - - - - - - - - - - - - - - - -
B NC074 Kareeberg - - - - - - - - - - - - - - - - - - - - -
B NC075 Renosterberg - - - - - - - - - - - - - - - 13 938 3 000 5 000 13 938 3 000 5 000
B NC076 Thembelihle - - - - - - - - - - - - - - - - - - - - -
B NC077 Siyathemba - - - - - - - - - - - - - - - - - - - - -
B NC078 Siyancuma - - - - - - 302 2 149 - - - - - - - 11 000 11 000 12 143 11 302 13 149 12 143
C DC7 Pixley Ka Seme District Municipality - - - 1 591 1 457 2 406 - - - - - - - - - - - - 1 591 1 457 2 406
Total: Pixley Ka Seme Municipalities - - - 1 591 1 457 2 406 302 2 149 - - - - - - - 24 938 14 000 17 143 26 831 17 606 19 549

B NC082 !Kai !Garib - - - - - - 1 177 11 732 - 1 500 100 100 - - - 1 000 8 000 3 000 3 677 19 832 3 100
B NC084 !Kheis - - - - - - - - 10 235 - - - - - - 1 000 - 3 000 1 000 - 13 235
B NC085 Tsantsabane - - - - - - 11 984 24 860 - - - - - - - - - - 11 984 24 860 -
B NC086 Kgatelopele - - - - - - - - - - - - - - - - - - - - -
B NC087 Dawid Kruiper - - - - - - - 20 025 19 730 2 000 2 000 100 5 000 - 25 006 - - - 7 000 22 025 44 836
C DC8 Z.F. Mgcawu District Municipality - - - 4 860 4 939 2 406 - - - - - - - - - - - - 4 860 4 939 2 406
Total: Z.F. Mgcawu Municipalities - - - 4 860 4 939 2 406 13 161 56 617 29 965 3 500 2 100 200 5 000 - 25 006 2 000 8 000 6 000 28 521 71 656 63 577

B NC091 Sol Plaatjie - - - - - - - - - 100 100 100 - - - 2 000 5 000 3 000 2 100 5 100 3 100
B NC092 Dikgatlong - - - - - - 8 200 - - - - - - - - 1 062 3 000 3 857 9 262 3 000 3 857
B NC093 Magareng - - - - - - 966 17 800 - - - - 30 281 29 960 5 000 - - - 31 247 47 760 5 000
B NC094 Phokwane - - - - - - 11 454 - - - - - - - - - - - 11 454 - -
C DC9 Frances Baard District Municipality - - - 2 403 2 617 2 406 - - - - - - - - - - - - 2 403 2 617 2 406
Total: Frances Baard Municipalities - - - 2 403 2 617 2 406 20 620 17 800 - 100 100 100 30 281 29 960 5 000 3 062 8 000 6 857 56 466 58 477 14 363
282

B NC451 Joe Morolong - - - - - - 47 971 - - - - - - - - - - - 47 971 - -

B NC452 Ga-Segonyana - - - - - - 81 698 45 815 - 2 000 2 000 100 - - - - - - 83 698 47 815 100
B NC453 Gamagara - - - - - - 16 301 - - - - - - - - - - - 16 301 - -
C DC45 John Taolo Gaetsewe District Municipality - - - 1 591 1 457 2 406 - - - - - - - - - - - - 1 591 1 457 2 406
Total: John Taolo Gaetsewe Municipalities - - - 1 591 1 457 2 406 145 970 45 815 - 2 000 2 000 100 - - - - - - 149 561 49 272 2 506

Total: Northern Cape Municipalities - - - 11 620 11 927 12 030 187 556 165 222 41 564 5 600 4 200 400 35 281 29 960 30 006 30 000 30 000 30 000 270 057 241 309 114 000

NORTH WEST

B NW371 Moretele - - - - - - 26 585 6 176 7 677 100 100 100 82 358 71 899 72 262 - - - 109 043 78 175 80 039
B NW372 Madibeng - - - - - - 16 019 120 247 64 379 - - - 35 000 28 112 28 112 17 650 17 000 17 000 68 669 165 359 109 491
B NW373 Rustenburg - - - - - - 28 049 1 497 78 039 100 100 100 - - - - - - 28 149 1 597 78 139
B NW374 Kgetlengrivier - - - - - - 190 427 14 217 - - - - - - 32 067 20 000 20 000 32 257 20 427 34 217
B NW375 Moses Kotane - - - - - - 21 193 59 945 10 923 - - - - - - - - - 21 193 59 945 10 923
C DC37 Bojanala Platinum District Municipality - - - 2 201 2 874 2 406 - - - - - - - - - - - - 2 201 2 874 2 406
Total: Bojanala Platinum Municipalities - - - 2 201 2 874 2 406 92 036 188 292 175 235 200 200 200 117 358 100 011 100 374 49 717 37 000 37 000 261 512 328 377 315 215

B NW381 Ratlou - - - - - - 18 332 1 836 - - - - - - - - - - 18 332 1 836 -

B NW382 Tswaing - - - - - - 8 799 1 605 10 495 - - - - - - - - - 8 799 1 605 10 495
B NW383 Mafikeng - - - - - - 61 295 31 794 37 215 2 000 100 100 - - - - - - 63 295 31 894 37 315
B NW384 Ditsobotla - - - - - - 8 770 47 922 - - - - - - - - - - 8 770 47 922 -
B NW385 Ramotshere Moiloa - - - - - - 23 180 4 235 9 459 - - - - - - - - - 23 180 4 235 9 459
C DC38 Ngaka Modiri Molema District Municipality - - - 3 145 2 617 2 406 - - - - - - 55 000 62 000 62 000 118 188 142 378 142 378 176 333 206 995 206 784
Total: Ngaka Modiri Molema Municipalities - - - 3 145 2 617 2 406 120 376 87 392 57 169 2 000 100 100 55 000 62 000 62 000 118 188 142 378 142 378 298 709 294 487 264 053

B NW392 Naledi - - - - - - 190 3 831 2 478 - - - - - - - - - 190 3 831 2 478

B NW393 Mamusa - - - - - - 190 427 - - - - - - - - - - 190 427 -
B NW394 Greater Taung - - - - - - 81 688 9 608 10 884 - - - - - - - - - 81 688 9 608 10 884
B NW396 Lekwa-Teemane - - - - - - 13 284 442 486 - - - - - - - - - 13 284 442 486
B NW397 Kagisano-Molopo - - - - - - 8 554 5 235 8 115 - - - - - - - - - 8 554 5 235 8 115
C DC39 Dr Ruth Segomotsi Mompati District Municipality - - - 4 570 2 617 2 406 - - - - - - - - - - - - 4 570 2 617 2 406
Total: Dr Ruth Segomotsi Mompati Municipalities - - - 4 570 2 617 2 406 103 906 19 543 21 963 - - - - - - - - - 108 476 22 160 24 369

B NW403 City of Matlosana - - - - - - 3 141 6 269 64 364 100 100 100 - - - - - - 3 241 6 369 64 464
B NW404 Maquassi Hills - - - - - - 5 434 503 486 - - - - - - - - - 5 434 503 486
B NW405 JB Marks - - - - - - 472 2 968 486 100 100 100 53 737 72 000 72 000 - - - 54 309 75 068 72 586
C DC40 Dr Kenneth Kaunda District Municipality - - - 5 201 5 194 2 406 - - - - - - - - - - - - 5 201 5 194 2 406
Total: Dr Kenneth Kaunda Municipalities - - - 5 201 5 194 2 406 9 047 9 740 65 336 200 200 200 53 737 72 000 72 000 - - - 68 185 87 134 139 942

Total: North West Municipalities - - - 15 117 13 302 9 624 325 365 304 967 319 703 2 400 500 500 226 095 234 011 234 374 167 905 179 378 179 378 736 882 732 158 743 579
 ANNEXURE W6

ALLOCATIONS-IN-KIND TO MUNICIPALITIES
(SCHEDULE 6, PART B)

Integrated National Electrification Programme Neighbourhood Development Partnership Grant

Municipal Infrastructure Grant Municipal Systems Improvement Grant Regional Bulk Infrastructure Grant Water Services Infrastructure Grant SUB-TOTAL: INDIRECT¹
(Eskom) Grant (Technical Assistance)

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town - - - 1 106 1 457 2 406 81 325 90 781 82 084 3 000 3 000 3 000 - - - - - - 85 431 95 238 87 490

B WC011 Matzikama - - - - - - 135 - - - - - - - - - - - 135 - -

B WC012 Cederberg - - - - - - 16 018 - - - - - 14 831 16 016 16 040 - - - 30 849 16 016 16 040
B WC013 Bergrivier - - - - - - - - - - - - - - - - - - - - -
B WC014 Saldanha Bay - - - - - - 2 602 2 589 - - - - - - - - - - 2 602 2 589 -
B WC015 Swartland - - - - - - 296 - - - - - - - - - - - 296 - -
C DC1 West Coast District Municipality - - - 2 215 1 457 2 406 - - - - - - - - - - - - 2 215 1 457 2 406
Total: West Coast Municipalities - - - 2 215 1 457 2 406 19 051 2 589 - - - - 14 831 16 016 16 040 - - - 36 097 20 062 18 446

B WC022 Witzenberg - - - - - - - - - - - - - - - - - - - - -
B WC023 Drakenstein - - - - - - 3 448 - - 500 500 500 - - - - - - 3 948 500 500
B WC024 Stellenbosch - - - - - - - - 125 - - - - - - - - - - - 125
B WC025 Breede Valley - - - - - - 532 2 977 - - - - - - - - - - 532 2 977 -
B WC026 Langeberg - - - - - - - - - 1 000 1 000 1 000 - - - - - - 1 000 1 000 1 000
C DC2 Cape Winelands District Municipality - - - 2 403 2 617 2 406 - - - - - - - - - - - - 2 403 2 617 2 406
Total: Cape Winelands Municipalities - - - 2 403 2 617 2 406 3 980 2 977 125 1 500 1 500 1 500 - - - - - - 7 883 7 094 4 031

B WC031 Theewaterskloof - - - - - - 4 649 13 462 726 - - - - - - - - - 4 649 13 462 726

B WC032 Overstrand - - - - - - - - - - - - - - - - - - - - -
B WC033 Cape Agulhas - - - - - - - - - - - - - - - - - - - - -
B WC034 Swellendam - - - - - - - - - - - - - - - - - - - - -
C DC3 Overberg District Municipality - - - 1 106 1 457 2 406 - - - - - - - - - - - - 1 106 1 457 2 406
Total: Overberg Municipalities - - - 1 106 1 457 2 406 4 649 13 462 726 - - - - - - - - - 5 755 14 919 3 132

B WC041 Kannaland - - - - - - 104 1 294 - - - - - - - - - - 104 1 294 -

B WC042 Hessequa - - - - - - 68 - - - - - - - - - - - 68 - -
B WC043 Mossel Bay - - - - - - - - - - - - - - - - - - - - -
B WC044 George - - - - - - - - - 500 500 500 - - - - - - 500 500 500
283

B WC045 Oudtshoorn - - - - - - - - 125 - - - - - - - - - - - 125

B WC047 Bitou - - - - - - 5 798 23 170 27 346 - - - - - - - - - 5 798 23 170 27 346
B WC048 Knysna - - - - - - - - - 100 100 100 - - - - - - 100 100 100
C DC4 Garden Route District Municipality - - - 1 591 1 457 2 406 - - - - - - - - - - - - 1 591 1 457 2 406
Total: Garden Route Municipalities - - - 1 591 1 457 2 406 5 970 24 464 27 471 600 600 600 - - - - - - 8 161 26 521 30 477

B WC051 Laingsburg - - - - - - - - - - - - - - - - - - - - -
B WC052 Prince Albert - - - - - - - - - - - - - - - - - - - - -
B WC053 Beaufort West - - - - - - - - - - - - - - - - - - - - -
C DC5 Central Karoo District Municipality - - - 1 506 1 457 2 406 - - - - - - - - - - - - 1 506 1 457 2 406
Total: Central Karoo Municipalities - - - 1 506 1 457 2 406 - - - - - - - - - - - - 1 506 1 457 2 406

Total: Western Cape Municipalities - - - 9 927 9 902 14 436 114 975 134 273 110 406 5 100 5 100 5 100 14 831 16 016 16 040 - - - 144 833 165 291 145 982

Unallocated - - - 500 000 650 000 800 000

National Total 58 309 - - 144 596 151 055 158 183 2 196 019 2 294 401 2 399 517 94 890 99 140 103 683 3 057 957 3 226 507 3 231 507 1 046 718 1 118 932 1 341 256 7 098 489 7 540 035 8 034 146
1. Includes unallocated amounts for the Smart Meters Grant (SMG). The SMG is allocated R500 million in 2024/25, R650 million in 2025/26 and R800 million in 2026/27
 ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

284

(National and Municipal Financial Years)

 285

ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

TOTAL ALLOCATIONS TO
EQUITABLE SHARE1
MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City 1 218 324 1 298 635 1 381 886 2 220 021 2 288 261 2 524 989
A NMA Nelson Mandela Bay 1 523 361 1 643 573 1 775 087 3 172 174 3 479 010 3 368 119

B EC101 Dr Beyers Naude 121 571 126 403 130 353 174 612 201 643 212 187
B EC102 Blue Crane Route 71 200 73 285 74 582 131 575 138 140 122 828
B EC104 Makana 129 656 134 913 139 266 262 751 283 593 285 412
B EC105 Ndlambe 136 636 141 940 146 192 220 076 241 067 252 763
B EC106 Sundays River Valley 117 539 122 707 127 204 213 724 196 748 195 269
B EC108 Kouga 192 664 203 746 214 723 251 127 263 842 279 819
B EC109 Kou-Kamma 69 003 71 946 74 473 122 724 109 108 115 296
C DC10 Sarah Baartman District Municipality 111 120 112 927 113 947 120 694 121 492 120 299
Total: Sarah Baartman Municipalities 949 389 987 867 1 020 740 1 497 283 1 555 633 1 583 873

B EC121 Mbhashe 327 167 323 549 310 893 457 992 465 710 466 527
B EC122 Mnquma 340 893 337 059 323 777 441 085 459 068 447 241
B EC123 Great Kei 55 432 54 983 53 118 72 127 84 457 83 169
B EC124 Amahlathi 138 370 136 786 131 397 238 707 222 268 212 579
B EC126 Ngqushwa 108 015 106 822 102 691 161 196 165 167 150 212
B EC129 Raymond Mhlaba 226 658 223 845 214 676 326 017 338 713 303 985
C DC12 Amathole District Municipality 1 140 317 1 204 982 1 275 672 1 809 986 1 956 648 2 061 397
Total: Amathole Municipalities 2 336 852 2 388 026 2 412 224 3 507 110 3 692 031 3 725 110

B EC131 Inxuba Yethemba 57 496 58 990 59 735 94 926 100 543 93 064
B EC135 Intsika Yethu 208 343 206 051 198 032 322 145 319 540 277 454
B EC136 Emalahleni 161 888 159 967 153 560 283 911 248 699 218 814
B EC137 Dr. A.B. Xuma 194 093 191 982 184 555 303 579 295 489 258 671
B EC138 Sakhisizwe 88 876 88 002 84 760 178 375 163 948 123 082
B EC139 Enoch Mgijima 243 341 244 771 240 940 399 732 383 076 391 338
C DC13 Chris Hani District Municipality 736 966 778 541 821 440 1 298 326 1 311 562 1 345 663
Total: Chris Hani Municipalities 1 691 003 1 728 304 1 743 022 2 880 994 2 822 857 2 708 086

B EC141 Elundini 200 668 199 337 192 820 279 311 277 984 273 165
B EC142 Senqu 196 724 195 162 188 420 258 865 264 623 255 019
B EC145 Walter Sisulu 80 712 82 802 83 825 115 808 118 386 118 583
C DC14 Joe Gqabi District Municipality 377 427 398 021 418 930 675 152 759 082 789 219
Total: Joe Gqabi Municipalities 855 531 875 322 883 995 1 329 136 1 420 075 1 435 986

B EC153 Ngquza Hill 346 720 343 108 329 996 455 935 449 674 446 635
B EC154 Port St Johns 203 985 202 150 194 864 310 881 296 527 270 000
B EC155 Nyandeni 348 923 345 648 332 948 535 301 509 822 482 641
B EC156 Mhlontlo 241 156 238 062 228 166 362 234 352 349 308 705
B EC157 King Sabata Dalindyebo 460 442 464 075 458 103 674 825 682 819 625 340
C DC15 O.R. Tambo District Municipality 1 193 994 1 263 903 1 336 259 2 333 477 2 428 955 2 659 341
Total: O.R. Tambo Municipalities 2 795 220 2 856 946 2 880 336 4 672 653 4 720 146 4 792 662

B EC441 Matatiele 320 321 317 882 307 006 466 090 454 604 410 492
B EC442 Umzimvubu 289 930 286 840 275 791 403 768 425 865 393 529
B EC443 Winnie Madikizela-Mandela 359 441 356 151 343 179 467 573 462 979 449 662
B EC444 Ntabankulu 165 408 163 128 156 149 257 275 235 304 213 134
C DC44 Alfred Nzo District Municipality 779 701 824 699 870 977 1 495 646 1 521 168 1 641 037
Total: Alfred Nzo Municipalities 1 914 801 1 948 700 1 953 102 3 090 352 3 099 920 3 107 854

Total: Eastern Cape Municipalities 13 284 481 13 727 373 14 050 392 22 369 723 23 077 933 23 246 679
 286

ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

TOTAL ALLOCATIONS TO
EQUITABLE SHARE1
MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung 1 113 938 1 201 841 1 298 009 2 274 780 2 357 039 2 510 414

B FS161 Letsemeng 90 162 93 664 96 485 141 068 146 354 154 987
B FS162 Kopanong 117 449 121 954 125 540 159 413 180 621 191 622
B FS163 Mohokare 99 365 102 401 104 370 163 382 159 581 164 047
C DC16 Xhariep District Municipality 52 396 52 664 52 231 60 236 59 600 59 272
Total: Xhariep Municipalities 359 372 370 683 378 626 524 099 546 156 569 928

B FS181 Masilonyana 168 168 172 975 175 816 275 732 284 647 295 070
B FS182 Tokologo 79 467 81 546 82 648 167 396 183 069 200 769
B FS183 Tswelopele 102 959 105 664 107 094 162 926 146 851 153 597
B FS184 Matjhabeng 733 077 777 846 822 985 1 137 732 1 227 209 1 218 427
B FS185 Nala 163 318 168 522 172 029 233 996 237 762 246 587
C DC18 Lejweleputswa District Municipality 153 059 155 598 157 072 160 525 160 730 163 476
Total: Lejweleputswa Municipalities 1 400 048 1 462 151 1 517 644 2 138 307 2 240 268 2 277 926

B FS191 Setsoto 267 230 276 616 283 533 536 468 439 285 414 976
B FS192 Dihlabeng 246 088 259 213 271 732 364 221 401 705 426 932
B FS193 Nketoana 138 783 143 781 147 561 273 997 320 139 378 724
B FS194 Maluti-a-Phofung 851 701 876 263 890 621 1 256 962 1 309 722 1 338 684
B FS195 Phumelela 105 892 109 260 111 538 157 763 164 001 170 294
B FS196 Mantsopa 116 938 120 953 123 872 169 250 166 283 168 871
C DC19 Thabo Mofutsanyana District Municipality 139 749 140 537 139 508 154 649 154 691 152 363
Total: Thabo Mofutsanyana Municipalities 1 866 381 1 926 623 1 968 365 2 913 310 2 955 826 3 050 844

B FS201 Moqhaka 298 568 312 620 325 210 422 511 398 231 407 516
B FS203 Ngwathe 278 095 288 372 296 205 417 722 510 871 653 283
B FS204 Metsimaholo 295 487 314 063 332 997 387 273 438 062 472 690
B FS205 Mafube 136 158 140 691 143 887 239 144 215 766 233 512
C DC20 Fezile Dabi District Municipality 177 399 183 477 190 008 184 922 191 476 196 697
Total: Fezile Dabi Municipalities 1 185 707 1 239 223 1 288 307 1 651 572 1 754 406 1 963 698

Total: Free State Municipalities 5 925 446 6 200 521 6 450 951 9 502 068 9 853 695 10 372 810

GAUTENG

A EKU City of Ekurhuleni 5 534 652 5 971 405 6 449 217 8 782 391 9 151 412 9 964 131
A JHB City of Johannesburg 7 571 601 8 169 095 8 822 758 11 598 956 12 472 007 12 467 623
A TSH City of Tshwane 4 287 120 4 625 428 4 995 539 7 084 057 7 359 025 7 991 919

B GT421 Emfuleni 1 142 879 1 225 804 1 314 392 1 915 360 2 083 824 2 222 310
B GT422 Midvaal 172 049 185 364 199 912 388 520 362 594 287 895
B GT423 Lesedi 217 143 230 183 243 305 313 961 305 157 325 874
C DC42 Sedibeng District Municipality 309 742 320 017 330 886 321 688 332 247 342 978
Total: Sedibeng Municipalities 1 841 813 1 961 368 2 088 495 2 939 529 3 083 822 3 179 057

B GT481 Mogale City 647 792 698 911 754 835 1 037 992 1 135 518 1 060 895
B GT484 Merafong City 305 514 327 280 350 406 438 410 473 052 508 121
B GT485 Rand West City 466 457 499 207 533 845 781 929 813 203 873 264
C DC48 West Rand District Municipality 244 123 250 687 256 817 317 677 325 402 320 224
Total: West Rand Municipalities 1 663 886 1 776 085 1 895 903 2 576 008 2 747 175 2 762 504

Total: Gauteng Municipalities 20 899 072 22 503 381 24 251 912 32 980 941 34 813 441 36 365 234
 287

ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

TOTAL ALLOCATIONS TO
EQUITABLE SHARE1
MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini 4 827 914 5 208 897 5 625 695 8 290 328 8 481 352 9 194 374

B KZN212 uMdoni 182 950 181 999 176 425 272 090 255 653 244 615
B KZN213 uMzumbe 171 112 168 548 161 044 215 451 221 309 216 855
B KZN214 uMuziwabantu 123 326 122 379 118 220 153 418 158 765 156 394
B KZN216 Ray Nkonyeni 302 729 308 450 309 120 456 353 439 989 431 456
C DC21 Ugu District Municipality 667 211 704 998 744 121 960 386 1 003 758 1 071 488
Total: Ugu Municipalities 1 447 328 1 486 374 1 508 930 2 057 698 2 079 474 2 120 808

B KZN221 uMshwathi 139 899 140 403 137 846 177 973 183 599 181 913
B KZN222 uMngeni 105 408 110 647 115 426 157 059 155 139 162 208
B KZN223 Mpofana 48 961 49 526 49 193 70 510 79 673 76 810
B KZN224 iMpendle 50 398 50 094 48 551 97 756 84 451 67 327
B KZN225 Msunduzi 822 072 879 493 940 126 1 252 099 1 371 913 1 520 077
B KZN226 Mkhambathini 87 712 87 629 85 496 122 055 119 681 124 205
B KZN227 Richmond 97 995 98 022 95 798 125 384 131 712 127 569
C DC22 uMgungundlovu District Municipality 749 708 787 450 827 715 975 420 1 026 143 1 078 415
Total: uMgungundlovu Municipalities 2 102 153 2 203 264 2 300 151 2 978 256 3 152 311 3 338 524

B KZN235 Okhahlamba 167 007 165 477 159 481 240 449 263 378 221 946
B KZN237 iNkosi Langalibalele 245 836 244 341 236 533 317 092 324 073 324 817
B KZN238 Alfred Duma 325 368 328 087 324 076 453 290 423 345 433 744
C DC23 uThukela District Municipality 614 024 649 213 685 599 934 613 977 919 1 045 691
Total: uThukela Municipalities 1 352 235 1 387 118 1 405 689 1 945 444 1 988 715 2 026 198

B KZN241 eNdumeni 70 647 72 887 74 339 111 329 102 678 114 561
B KZN242 Nquthu 188 876 186 478 178 773 254 756 244 134 244 297
B KZN244 uMsinga 232 162 230 293 222 294 309 240 300 739 292 500
B KZN245 uMvoti 186 113 186 714 183 193 249 948 245 447 236 388
C DC24 uMzinyathi District Municipality 519 485 549 041 579 441 832 931 874 500 935 538
Total: uMzinyathi Municipalities 1 197 283 1 225 413 1 238 040 1 758 204 1 767 498 1 823 284

B KZN252 Newcastle 540 119 563 790 584 127 796 211 848 800 863 102
B KZN253 eMadlangeni 39 936 39 692 38 469 81 006 75 280 68 395
B KZN254 Dannhauser 120 689 119 066 114 044 151 222 151 549 159 275
C DC25 Amajuba District Municipality 222 325 231 021 239 622 373 166 399 220 401 525
Total: Amajuba Municipalities 923 069 953 569 976 262 1 401 605 1 474 849 1 492 297

B KZN261 eDumbe 104 192 103 192 99 414 144 764 141 213 135 241
B KZN262 uPhongolo 192 178 191 306 185 615 243 238 239 486 231 741
B KZN263 AbaQulusi 215 636 217 209 214 251 270 525 293 392 283 842
B KZN265 Nongoma 211 260 207 702 197 873 256 633 261 033 246 776
B KZN266 Ulundi 218 026 213 971 203 295 273 095 287 861 280 613
C DC26 Zululand District Municipality 670 187 708 723 748 495 1 254 400 1 363 471 1 676 134
Total: Zululand Municipalities 1 611 479 1 642 103 1 648 943 2 442 655 2 586 456 2 854 347

B KZN271 uMhlabuyalingana 242 421 240 699 232 654 367 028 321 192 307 870
B KZN272 Jozini 259 516 256 848 247 095 392 799 350 250 334 420
B KZN275 Mtubatuba 245 141 242 465 233 043 288 451 313 947 285 322
B KZN276 Big Five Hlabisa 155 064 153 387 147 474 212 209 202 577 193 854
C DC27 uMkhanyakude District Municipality 620 064 655 524 691 916 1 078 639 1 158 215 1 441 547
Total: uMkhanyakude Municipalities 1 522 206 1 548 923 1 552 182 2 339 126 2 346 181 2 563 013

B KZN281 uMfolozi 186 274 183 824 176 112 240 356 233 802 225 522
B KZN282 uMhlathuze 556 251 586 212 614 901 790 765 805 289 861 635
B KZN284 uMlalazi 253 981 251 316 241 711 354 962 341 879 307 963
B KZN285 Mthonjaneni 103 227 101 468 96 676 140 941 133 568 132 167
B KZN286 Nkandla 126 325 124 405 118 837 167 930 166 547 166 719
C DC28 King Cetshwayo District Municipality 720 633 758 615 799 910 1 242 496 1 279 205 1 355 325
Total: King Cetshwayo Municipalities 1 946 691 2 005 840 2 048 147 2 937 450 2 960 290 3 049 331

B KZN291 Mandeni 243 588 243 364 237 347 307 748 304 506 299 653
B KZN292 KwaDukuza 276 746 290 639 303 210 392 508 385 438 407 617
B KZN293 Ndwedwe 204 167 202 047 194 363 255 184 251 566 251 408
B KZN294 Maphumulo 119 979 118 778 114 351 185 954 187 134 181 461
C DC29 iLembe District Municipality 788 188 834 819 883 739 1 119 235 1 172 915 1 259 086
Total: iLembe Municipalities 1 632 668 1 689 647 1 733 010 2 260 629 2 301 559 2 399 225

B KZN433 Greater Kokstad 85 848 87 738 88 359 123 672 116 967 118 450
B KZN434 uBuhlebezwe 146 644 145 236 139 891 186 160 188 274 185 250
B KZN435 uMzimkhulu 259 309 257 466 248 853 324 097 346 137 536 646
B KZN436 Dr Nkosazana Dlamini Zuma 170 740 169 307 163 360 221 431 219 526 225 770
C DC43 Harry Gwala District Municipality 491 837 519 538 547 904 832 832 867 328 933 826
Total: Harry Gwala Municipalities 1 154 378 1 179 285 1 188 367 1 688 192 1 738 232 1 999 942

Total: KwaZulu-Natal Municipalities 19 717 404 20 530 433 21 225 416 30 099 588 30 876 918 32 861 343
 288

ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

TOTAL ALLOCATIONS TO
EQUITABLE SHARE1
MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani 396 848 394 031 380 817 506 894 494 716 484 881
B LIM332 Greater Letaba 385 877 383 586 371 355 494 219 479 564 465 180
B LIM333 Greater Tzaneen 551 492 554 078 544 491 728 145 692 663 720 042
B LIM334 Ba-Phalaborwa 216 586 216 560 211 458 265 348 270 400 290 240
B LIM335 Maruleng 173 864 172 850 167 399 225 791 210 051 211 842
C DC33 Mopani District Municipality 1 343 490 1 424 252 1 508 807 2 389 645 2 384 349 2 693 376
Total: Mopani Municipalities 3 068 157 3 145 357 3 184 327 4 610 042 4 531 743 4 865 561

B LIM341 Musina 229 123 232 462 231 686 269 121 280 934 288 014
B LIM343 Thulamela 622 657 622 909 608 568 813 599 795 011 798 384
B LIM344 Makhado 509 837 511 679 502 054 657 849 645 720 650 008
B LIM345 Collins Chabane 513 239 511 443 496 872 646 807 636 392 641 470
C DC34 Vhembe District Municipality 1 474 623 1 564 097 1 657 178 2 312 923 2 545 182 2 742 289
Total: Vhembe Municipalities 3 349 479 3 442 590 3 496 358 4 700 299 4 903 239 5 120 165

B LIM351 Blouberg 246 266 244 154 235 481 322 460 339 590 316 885
B LIM353 Molemole 187 593 186 040 179 526 258 147 247 468 245 563
B LIM354 Polokwane 1 407 843 1 481 766 1 551 725 2 411 800 2 458 538 2 672 011
B LIM355 Lepele-Nkumpi 336 507 332 634 319 397 447 965 417 144 427 346
C DC35 Capricorn District Municipality 814 002 854 598 896 905 1 195 259 1 219 780 1 283 816
Total: Capricorn Municipalities 2 992 211 3 099 192 3 183 034 4 635 631 4 682 520 4 945 621

B LIM361 Thabazimbi 145 380 156 118 167 694 256 617 289 585 305 779
B LIM362 Lephalale 241 654 254 298 266 256 458 225 479 907 488 130
B LIM366 Bela-Bela 137 989 144 215 149 706 236 315 252 868 259 815
B LIM367 Mogalakwena 609 555 625 166 632 713 994 655 1 098 546 959 824
B LIM368 Modimolle-Mookgophong 154 561 161 999 168 752 326 922 330 717 342 872
C DC36 Waterberg District Municipality 154 761 157 757 159 819 171 782 173 424 175 489
Total: Waterberg Municipalities 1 443 900 1 499 553 1 544 940 2 444 516 2 625 047 2 531 909

B LIM471 Ephraim Mogale 201 842 200 571 194 104 265 173 254 203 245 302
B LIM472 Elias Motsoaledi 377 690 374 077 360 220 487 260 467 010 451 570
B LIM473 Makhuduthamaga 363 154 359 864 346 801 465 751 463 226 451 390
B LIM476 Fetakgomo Tubatse 617 179 612 972 592 437 762 255 790 367 753 140
C DC47 Sekhukhune District Municipality 1 139 344 1 206 930 1 277 252 1 937 215 2 028 457 2 120 104
Total: Sekhukhune Municipalities 2 699 209 2 754 414 2 770 814 3 917 654 4 003 263 4 021 506

Total: Limpopo Municipalities 13 552 956 13 941 106 14 179 473 20 308 142 20 745 812 21 484 762

MPUMALANGA

B MP301 Chief Albert Luthuli 443 317 453 763 458 103 937 975 936 679 1 018 726
B MP302 Msukaligwa 270 341 286 331 302 260 481 713 534 271 577 757
B MP303 Mkhondo 353 262 365 407 374 167 602 462 583 199 593 392
B MP304 Dr Pixley ka Isaka Seme 167 330 172 277 175 333 275 234 257 242 261 531
B MP305 Lekwa 179 350 189 946 200 499 314 209 334 623 349 359
B MP306 Dipaleseng 106 114 109 583 111 990 165 920 195 666 208 371
B MP307 Govan Mbeki 458 066 494 213 533 758 615 467 620 839 665 880
C DC30 Gert Sibande District Municipality 333 988 346 103 359 426 359 089 366 890 380 470
Total: Gert Sibande Municipalities 2 311 768 2 417 623 2 515 536 3 752 069 3 829 409 4 055 486

B MP311 Victor Khanye 149 824 157 125 163 834 254 405 205 670 207 729
B MP312 Emalahleni 600 014 647 363 699 163 797 066 842 361 933 538
B MP313 Steve Tshwete 350 175 377 808 408 039 527 256 537 240 546 260
B MP314 Emakhazeni 92 885 96 754 100 019 154 831 167 312 176 113
B MP315 Thembisile Hani 592 128 608 296 617 022 1 074 917 1 081 992 1 105 152
B MP316 Dr JS Moroka 520 563 528 962 528 686 691 310 721 997 768 670
C DC31 Nkangala District Municipality 409 520 423 808 439 249 422 161 436 498 450 528
Total: Nkangala Municipalities 2 715 109 2 840 116 2 956 012 3 921 946 3 993 070 4 187 990

B MP321 Thaba Chweu 221 892 234 000 245 720 362 034 386 373 416 066
B MP324 Nkomazi 837 870 862 483 877 235 1 220 328 1 234 431 1 244 291
B MP325 Bushbuckridge 1 119 258 1 148 167 1 162 355 1 726 751 1 777 604 1 828 685
B MP326 City of Mbombela 1 120 727 1 183 180 1 243 875 1 652 997 1 816 921 1 864 769
C DC32 Ehlanzeni District Municipality 303 325 308 576 311 732 314 548 319 081 321 721
Total: Ehlanzeni Municipalities 3 603 072 3 736 406 3 840 917 5 276 658 5 534 410 5 675 532

Total: Mpumalanga Municipalities 8 629 949 8 994 145 9 312 465 12 950 673 13 356 889 13 919 008
 289

ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

TOTAL ALLOCATIONS TO
EQUITABLE SHARE1
MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld 26 627 27 432 27 970 43 186 56 647 58 125

B NC062 Nama Khoi 67 456 71 010 74 423 98 008 112 882 133 350
B NC064 Kamiesberg 33 964 34 278 33 978 46 181 46 640 46 519
B NC065 Hantam 35 954 37 702 39 331 168 621 69 486 75 746
B NC066 Karoo Hoogland 34 689 35 806 36 594 70 150 80 595 50 091
B NC067 Khâi-Ma 29 007 29 763 30 179 56 388 104 089 70 751
C DC6 Namakwa District Municipality 58 871 60 373 61 732 66 510 67 234 69 798
Total: Namakwa Municipalities 286 568 296 364 304 207 549 044 537 573 504 380

B NC071 Ubuntu 52 389 53 538 53 971 87 361 87 757 72 362

B NC072 Umsobomvu 73 653 75 731 76 963 96 863 107 127 94 078
B NC073 Emthanjeni 63 275 65 963 68 271 110 743 117 202 122 506
B NC074 Kareeberg 37 608 38 093 37 948 54 576 52 663 52 367
B NC075 Renosterberg 35 956 36 522 36 527 64 374 52 060 54 211
B NC076 Thembelihle 38 097 38 815 38 978 66 572 56 303 54 226
B NC077 Siyathemba 48 179 49 592 50 483 73 089 71 231 72 326
B NC078 Siyancuma 66 107 68 159 69 524 108 229 109 052 110 325
C DC7 Pixley Ka Seme District Municipality 63 593 63 990 63 583 71 562 70 776 71 680
Total: Pixley Ka Seme Municipalities 478 857 490 403 496 248 733 369 724 171 704 081

B NC082 !Kai !Garib 127 168 134 625 142 073 168 943 191 805 184 238
B NC084 !Kheis 36 866 37 464 37 492 63 728 53 662 67 458
B NC085 Tsantsabane 58 842 61 906 64 830 105 851 129 905 94 006
B NC086 Kgatelopele 35 236 36 728 38 016 78 046 50 375 52 166
B NC087 Dawid Kruiper 124 545 132 683 141 157 205 665 225 638 250 889
C DC8 Z.F. Mgcawu District Municipality 83 266 84 890 86 043 93 794 94 391 93 265
Total: Z.F. Mgcawu Municipalities 465 923 488 296 509 611 716 027 745 776 742 022

B NC091 Sol Plaatjie 282 104 302 569 324 431 865 000 972 173 448 544
B NC092 Dikgatlong 123 223 126 236 127 630 158 860 160 838 164 211
B NC093 Magareng 65 001 66 004 65 953 142 748 140 392 108 191
B NC094 Phokwane 142 291 145 873 147 613 233 446 219 154 237 325
C DC9 Frances Baard District Municipality 139 133 143 567 148 192 150 639 154 139 159 889
Total: Frances Baard Municipalities 751 752 784 249 813 819 1 550 693 1 646 696 1 118 160

B NC451 Joe Morolong 191 089 193 366 192 049 372 507 325 260 345 066
B NC452 Ga-Segonyana 244 849 250 982 253 900 483 506 419 257 400 961
B NC453 Gamagara 66 070 71 150 76 699 128 562 116 725 133 168
C DC45 John Taolo Gaetsewe District Municipality 109 352 112 132 114 453 120 404 121 915 125 491
Total: John Taolo Gaetsewe Municipalities 611 360 627 630 637 101 1 104 979 983 157 1 004 686

Total: Northern Cape Municipalities 2 594 460 2 686 942 2 760 986 4 654 112 4 637 373 4 073 329

NORTH WEST

B NW371 Moretele 469 371 477 865 478 895 791 480 780 846 800 644
B NW372 Madibeng 1 123 765 1 183 885 1 241 275 1 550 829 1 718 109 1 750 172
B NW373 Rustenburg 1 150 861 1 241 678 1 341 033 1 822 679 1 906 232 2 093 464
B NW374 Kgetlengrivier 138 118 144 312 149 753 214 116 198 554 225 173
B NW375 Moses Kotane 600 070 613 320 617 941 879 105 943 612 917 809
C DC37 Bojanala Platinum District Municipality 407 135 417 302 426 154 415 150 424 748 433 459
Total: Bojanala Platinum Municipalities 3 889 320 4 078 362 4 255 051 5 673 359 5 972 101 6 220 721

B NW381 Ratlou 168 819 167 896 162 693 235 725 208 233 204 015
B NW382 Tswaing 159 987 161 108 158 923 216 960 205 686 215 079
B NW383 Mafikeng 379 249 383 925 381 330 529 000 507 425 512 563
B NW384 Ditsobotla 184 896 189 068 190 426 244 378 287 750 244 518
B NW385 Ramotshere Moiloa 244 093 243 361 236 632 316 809 300 385 302 190
C DC38 Ngaka Modiri Molema District Municipality 1 110 786 1 176 209 1 245 822 1 641 188 1 752 941 1 855 666
Total: Ngaka Modiri Molema Municipalities 2 247 830 2 321 567 2 375 826 3 184 060 3 262 420 3 334 031

B NW392 Naledi 72 532 74 254 74 957 131 173 114 088 113 626
B NW393 Mamusa 75 763 76 157 74 962 108 192 109 977 108 434
B NW394 Greater Taung 257 199 254 523 244 817 415 918 325 394 321 891
B NW396 Lekwa-Teemane 68 806 69 756 69 486 125 476 94 466 91 375
B NW397 Kagisano-Molopo 161 140 159 698 153 963 213 508 207 269 204 312
C DC39 Dr Ruth Segomotsi Mompati District Municipality 507 253 535 249 563 942 1 155 269 1 247 750 1 383 632
Total: Dr Ruth Segomotsi Mompati Municipalities 1 142 693 1 169 637 1 182 127 2 149 536 2 098 944 2 223 270

B NW403 City of Matlosana 641 421 683 738 727 597 846 107 901 027 1 030 220
B NW404 Maquassi Hills 182 628 188 755 193 092 255 527 260 840 272 822
B NW405 JB Marks 411 298 439 697 469 577 613 735 668 635 708 571
C DC40 Dr Kenneth Kaunda District Municipality 218 309 224 759 231 200 232 723 237 937 241 822
Total: Dr Kenneth Kaunda Municipalities 1 453 656 1 536 949 1 621 466 1 948 092 2 068 439 2 253 435

Total: North West Municipalities 8 733 499 9 106 515 9 434 470 12 955 047 13 401 904 14 031 457
 290

ANNEXURE W7

EQUITABLE SHARE AND TOTAL ALLOCATIONS TO MUNICPALITIES

TOTAL ALLOCATIONS TO
EQUITABLE SHARE1
MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town 4 365 700 4 710 208 5 087 103 8 862 135 9 634 192 9 947 033

B WC011 Matzikama 81 640 87 581 93 964 111 025 124 696 134 649
B WC012 Cederberg 71 545 75 872 80 249 146 995 161 145 167 821
B WC013 Bergrivier 68 086 73 344 79 087 98 134 108 333 122 057
B WC014 Saldanha Bay 138 465 148 957 160 358 189 522 186 267 195 889
B WC015 Swartland 153 764 165 898 179 172 209 403 216 041 229 065
C DC1 West Coast District Municipality 109 608 112 321 114 738 116 945 117 745 121 447
Total: West Coast Municipalities 623 108 663 973 707 568 872 024 914 227 970 928

B WC022 Witzenberg 145 706 157 204 169 783 192 995 190 273 200 897
B WC023 Drakenstein 231 574 249 848 269 840 933 339 812 424 330 807
B WC024 Stellenbosch 215 604 232 617 251 231 293 776 293 286 314 702
B WC025 Breede Valley 174 394 188 156 203 212 232 831 253 873 267 526
B WC026 Langeberg 113 734 121 970 130 809 147 000 154 797 166 212
C DC2 Cape Winelands District Municipality 263 660 273 850 285 342 271 330 280 620 292 245
Total: Cape Winelands Municipalities 1 144 672 1 223 645 1 310 217 2 071 271 1 985 274 1 572 390

B WC031 Theewaterskloof 140 900 150 354 160 211 190 145 202 361 203 046
B WC032 Overstrand 168 794 179 596 190 729 224 891 229 516 230 363
B WC033 Cape Agulhas 43 073 45 901 48 854 73 237 68 493 65 918
B WC034 Swellendam 46 412 49 522 52 787 80 676 72 334 72 196
C DC3 Overberg District Municipality 86 644 88 069 88 889 92 989 93 633 95 744
Total: Overberg Municipalities 485 823 513 442 541 470 661 938 666 337 667 267

B WC041 Kannaland 37 479 38 912 40 067 61 955 65 308 90 814

B WC042 Hessequa 63 158 67 548 72 214 85 570 88 430 93 893
B WC043 Mossel Bay 139 609 148 759 158 279 170 839 184 302 196 118
B WC044 George 230 472 248 659 268 556 789 308 455 360 474 304
B WC045 Oudtshoorn 102 781 108 365 113 789 143 806 140 890 153 400
B WC047 Bitou 154 148 161 224 167 516 198 094 228 063 227 411
B WC048 Knysna 130 575 138 048 145 440 198 573 229 763 234 651
C DC4 Garden Route District Municipality 182 224 187 789 193 452 189 081 193 089 200 031
Total: Garden Route Municipalities 1 040 446 1 099 304 1 159 313 1 837 226 1 585 205 1 670 622

B WC051 Laingsburg 22 685 23 224 23 483 46 822 39 144 51 690

B WC052 Prince Albert 30 299 31 231 31 860 56 331 60 322 49 538
B WC053 Beaufort West 88 849 92 718 96 074 115 028 114 609 120 413
C DC5 Central Karoo District Municipality 38 885 38 861 38 208 44 750 43 570 44 169
Total: Central Karoo Municipalities 180 718 186 034 189 625 262 931 257 645 265 810

Total: Western Cape Municipalities 7 840 467 8 396 606 8 995 296 14 567 525 15 042 879 15 094 049

Unallocated - - - 878 342 2 539 897 2 739 881

National Total 101 177 734 106 087 022 110 661 361 161 266 160 168 346 741 174 188 551
1. Includes equitable share formula allocations, RSC levies replacement and special contribution towards councillor remuneration, but excludes the
sharing of the general fuel levy with metropolitan municipalities. (See Appendix W1)
 APPENDIX W1

APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES

(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR
REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL
291

MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES)

(National and Municipal Financial Years)

 APPENDIX W1
APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES
(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

Special Support for Councillor Remuneration TOTAL ALLOCATIONS TO

Equitable Share Formula RSC Levies Replacement BREAKDOWN OF EQUITABLE SHARE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES
and Ward Committees MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 Water Sanitation Refuse Water Sanitation Refuse Water Sanitation Refuse 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) 2024/25 R'(000) 2025/26 R'(000) 2026/27 R'(000) (R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City 1 218 324 1 298 635 1 381 886 - - - - - - - - - - - - - - - 1 218 324 1 298 635 1 381 886
A NMA Nelson Mandela Bay 1 523 361 1 643 573 1 775 087 - - - - - - - - - - - - - - - 1 523 361 1 643 573 1 775 087

B EC101 Dr Beyers Naude 116 080 120 688 124 408 - - - 5 491 5 715 5 945 - - - - - - - - - 121 571 126 403 130 353
B EC102 Blue Crane Route 68 500 70 475 71 659 - - - 2 700 2 810 2 923 - - - - - - - - - 71 200 73 285 74 582
B EC104 Makana 123 449 128 453 132 548 - - - 6 207 6 460 6 718 - - - - - - - - - 129 656 134 913 139 266
B EC105 Ndlambe 132 060 137 177 141 238 - - - 4 576 4 763 4 954 - - - - - - - - - 136 636 141 940 146 192
B EC106 Sundays River Valley 113 878 118 897 123 241 - - - 3 661 3 810 3 963 - - - - - - - - - 117 539 122 707 127 204
B EC108 Kouga 185 800 196 602 207 292 - - - 6 864 7 144 7 431 - - - - - - - - - 192 664 203 746 214 723
B EC109 Kou-Kamma 66 090 68 913 71 317 - - - 2 913 3 033 3 156 - - - - - - - - - 69 003 71 946 74 473
C DC10 Sarah Baartman District Municipality 36 321 35 177 32 845 74 799 77 750 81 102 - - - - - - - - - - - - 111 120 112 927 113 947
Total: Sarah Baartman Municipalities 842 178 876 382 904 548 74 799 77 750 81 102 32 412 33 735 35 090 - - - - - - - - - 949 389 987 867 1 020 740

B EC121 Mbhashe 312 723 308 517 295 258 - - - 14 444 15 032 15 635 108 672 70 747 - 118 000 74 072 - 128 181 77 479 - 327 167 323 549 310 893
B EC122 Mnquma 326 449 322 027 308 142 - - - 14 444 15 032 15 635 113 313 73 768 - 123 040 77 235 - 133 655 80 788 - 340 893 337 059 323 777
B EC123 Great Kei 52 247 51 668 49 669 - - - 3 185 3 315 3 449 14 817 9 646 - 16 089 10 099 - 17 477 10 564 - 55 432 54 983 53 118
B EC124 Amahlathi 131 506 129 642 123 966 - - - 6 864 7 144 7 431 42 561 27 708 - 46 214 29 010 - 50 201 30 344 - 138 370 136 786 131 397
B EC126 Ngqushwa 102 723 101 315 96 964 - - - 5 292 5 507 5 727 32 103 20 900 - 34 859 21 882 - 37 866 22 888 - 108 015 106 822 102 691
B EC129 Raymond Mhlaba 216 332 213 099 203 499 - - - 10 326 10 746 11 177 72 194 46 999 - 78 391 49 208 - 85 154 51 472 - 226 658 223 845 214 676
C DC12 Amathole District Municipality 633 427 678 099 726 070 506 890 526 883 549 602 - - - - - - - - - - - - 1 140 317 1 204 982 1 275 672
Total: Amathole Municipalities 1 775 407 1 804 367 1 803 568 506 890 526 883 549 602 54 555 56 776 59 054 383 659 249 768 - 416 592 261 507 - 452 534 273 536 - 2 336 852 2 388 026 2 412 224

B EC131 Inxuba Yethemba 53 378 54 704 55 276 - - - 4 118 4 286 4 459 26 282 17 110 - 28 538 17 914 - 31 000 18 738 - 57 496 58 990 59 735
B EC135 Intsika Yethu 198 734 196 049 187 628 - - - 9 609 10 002 10 404 67 179 43 734 - 72 945 45 790 - 79 239 47 896 - 208 343 206 051 198 032
B EC136 Emalahleni 154 109 151 871 145 138 - - - 7 779 8 096 8 422 50 293 32 741 - 54 610 34 280 - 59 321 35 857 - 161 888 159 967 153 560
B EC137 Dr. A.B. Xuma 184 597 182 096 174 269 - - - 9 496 9 886 10 286 61 979 40 349 - 67 299 42 245 - 73 105 44 189 - 194 093 191 982 184 555
B EC138 Sakhisizwe 84 957 83 924 80 519 - - - 3 919 4 078 4 241 26 020 16 939 - 28 253 17 735 - 30 691 18 551 - 88 876 88 002 84 760
B EC139 Enoch Mgijima 243 341 244 771 240 940 - - - - - - 105 691 68 807 - 114 764 72 040 - 124 665 75 354 - 243 341 244 771 240 940
292

C DC13 Chris Hani District Municipality 619 817 656 771 694 420 117 149 121 770 127 020 - - - - - - - - - - - - 736 966 778 541 821 440
Total: Chris Hani Municipalities 1 538 933 1 570 186 1 578 190 117 149 121 770 127 020 34 921 36 348 37 812 337 444 219 681 - 366 409 230 006 - 398 022 240 586 - 1 691 003 1 728 304 1 743 022

B EC141 Elundini 192 889 191 241 184 398 - - - 7 779 8 096 8 422 68 728 44 743 - 74 627 46 846 - 81 066 49 000 - 200 668 199 337 192 820
B EC142 Senqu 188 945 187 066 179 998 - - - 7 779 8 096 8 422 66 096 43 029 - 71 769 45 052 - 77 961 47 124 - 196 724 195 162 188 420
B EC145 Walter Sisulu 75 372 77 242 78 040 - - - 5 340 5 560 5 785 37 667 24 522 - 40 900 25 674 - 44 429 26 855 - 80 712 82 802 83 825
C DC14 Joe Gqabi District Municipality 326 423 345 006 363 629 51 004 53 015 55 301 - - - - - - - - - - - - 377 427 398 021 418 930
Total: Joe Gqabi Municipalities 783 629 800 555 806 065 51 004 53 015 55 301 20 898 21 752 22 629 172 490 112 293 - 187 296 117 571 - 203 456 122 979 - 855 531 875 322 883 995

B EC153 Ngquza Hill 332 078 327 868 314 143 - - - 14 642 15 240 15 853 116 635 75 931 - 126 647 79 500 - 137 573 83 157 - 346 720 343 108 329 996
B EC154 Port St Johns 195 032 192 833 185 173 - - - 8 953 9 317 9 691 67 572 43 990 - 73 372 46 058 - 79 702 48 176 - 203 985 202 150 194 864
B EC155 Nyandeni 334 281 330 408 317 095 - - - 14 642 15 240 15 853 119 026 77 488 - 129 243 81 130 - 140 394 84 861 - 348 923 345 648 332 948
B EC156 Mhlontlo 229 458 225 887 215 503 - - - 11 698 12 175 12 663 76 532 49 823 - 83 101 52 165 - 90 271 54 564 - 241 156 238 062 228 166
B EC157 King Sabata Dalindyebo 460 442 464 075 458 103 - - - - - - 204 312 133 010 - 221 849 139 261 - 240 990 145 667 - 460 442 464 075 458 103
C DC15 O.R. Tambo District Municipality 1 061 342 1 126 019 1 192 429 132 652 137 884 143 830 - - - - - - - - - - - - 1 193 994 1 263 903 1 336 259
Total: O.R. Tambo Municipalities 2 612 633 2 667 090 2 682 446 132 652 137 884 143 830 49 935 51 972 54 060 584 076 380 242 - 634 212 398 113 - 688 930 416 426 - 2 795 220 2 856 946 2 880 336

B EC441 Matatiele 307 966 305 023 293 630 - - - 12 355 12 859 13 376 111 585 72 643 - 121 163 76 057 - 131 617 79 556 - 320 321 317 882 307 006
B EC442 Umzimvubu 277 317 273 713 262 137 - - - 12 613 13 127 13 654 96 235 62 650 - 104 496 65 595 - 113 511 68 612 - 289 930 286 840 275 791
B EC443 Winnie Madikizela-Mandela 344 799 340 911 327 326 - - - 14 642 15 240 15 853 123 249 80 237 - 133 829 84 008 - 145 375 87 873 - 359 441 356 151 343 179
B EC444 Ntabankulu 156 184 153 524 146 156 - - - 9 224 9 604 9 993 49 604 32 293 - 53 862 33 810 - 58 509 35 366 - 165 408 163 128 156 149
C DC44 Alfred Nzo District Municipality 698 630 740 430 783 075 81 071 84 269 87 902 - - - - - - - - - - - - 779 701 824 699 870 977
Total: Alfred Nzo Municipalities 1 784 896 1 813 601 1 812 324 81 071 84 269 87 902 48 834 50 830 52 876 380 673 247 823 - 413 349 259 471 - 449 012 271 407 - 1 914 801 1 948 700 1 953 102

Total: Eastern Cape Municipalities 12 079 361 12 474 389 12 744 114 963 565 1 001 571 1 044 757 241 555 251 413 261 521 1 858 342 1 209 806 - 2 017 859 1 266 667 - 2 191 953 1 324 934 - 13 284 481 13 727 373 14 050 392
 APPENDIX W1
APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES
(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

Special Support for Councillor Remuneration TOTAL ALLOCATIONS TO

Equitable Share Formula RSC Levies Replacement BREAKDOWN OF EQUITABLE SHARE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES
and Ward Committees MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 Water Sanitation Refuse Water Sanitation Refuse Water Sanitation Refuse 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) 2024/25 R'(000) 2025/26 R'(000) 2026/27 R'(000) (R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung 1 113 938 1 201 841 1 298 009 - - - - - - - - - - - - - - - 1 113 938 1 201 841 1 298 009

B FS161 Letsemeng 86 977 90 349 93 036 - - - 3 185 3 315 3 449 - - - - - - - - - 90 162 93 664 96 485
B FS162 Kopanong 113 293 117 628 121 039 - - - 4 156 4 326 4 501 - - - - - - - - - 117 449 121 954 125 540
B FS163 Mohokare 96 180 99 086 100 921 - - - 3 185 3 315 3 449 - - - - - - - - - 99 365 102 401 104 370
C DC16 Xhariep District Municipality 24 888 24 048 22 372 24 327 25 286 26 376 3 181 3 330 3 483 - - - - - - - - - 52 396 52 664 52 231
Total: Xhariep Municipalities 321 338 331 111 337 368 24 327 25 286 26 376 13 707 14 286 14 882 - - - - - - - - - 359 372 370 683 378 626

B FS181 Masilonyana 163 791 168 420 171 080 - - - 4 377 4 555 4 736 - - - - - - - - - 168 168 172 975 175 816
B FS182 Tokologo 76 282 78 231 79 199 - - - 3 185 3 315 3 449 - - - - - - - - - 79 467 81 546 82 648
B FS183 Tswelopele 98 803 101 338 102 593 - - - 4 156 4 326 4 501 - - - - - - - - - 102 959 105 664 107 094
B FS184 Matjhabeng 733 077 777 846 822 985 - - - - - - - - - - - - - - - 733 077 777 846 822 985
B FS185 Nala 157 827 162 807 166 084 - - - 5 491 5 715 5 945 - - - - - - - - - 163 318 168 522 172 029
C DC18 Lejweleputswa District Municipality 50 971 49 484 46 382 102 088 106 114 110 690 - - - - - - - - - - - - 153 059 155 598 157 072
Total: Lejweleputswa Municipalities 1 280 751 1 338 126 1 388 323 102 088 106 114 110 690 17 209 17 911 18 631 - - - - - - - - - 1 400 048 1 462 151 1 517 644

B FS191 Setsoto 259 650 268 728 275 329 - - - 7 580 7 888 8 204 - - - - - - - - - 267 230 276 616 283 533
B FS192 Dihlabeng 246 088 259 213 271 732 - - - - - - - - - - - - - - - 246 088 259 213 271 732
B FS193 Nketoana 134 665 139 495 143 102 - - - 4 118 4 286 4 459 - - - - - - - - - 138 783 143 781 147 561
B FS194 Maluti-a-Phofung 851 701 876 263 890 621 - - - - - - - - - - - - - - - 851 701 876 263 890 621
B FS195 Phumelela 102 008 105 216 107 330 - - - 3 884 4 044 4 208 - - - - - - - - - 105 892 109 260 111 538
B FS196 Mantsopa 112 820 116 667 119 413 - - - 4 118 4 286 4 459 - - - - - - - - - 116 938 120 953 123 872
C DC19 Thabo Mofutsanyana District Municipality 71 281 69 369 65 271 68 468 71 168 74 237 - - - - - - - - - - - - 139 749 140 537 139 508
Total: Thabo Mofutsanyana Municipalities 1 778 213 1 834 951 1 872 798 68 468 71 168 74 237 19 700 20 504 21 330 - - - - - - - - - 1 866 381 1 926 623 1 968 365

B FS201 Moqhaka 298 568 312 620 325 210 - - - - - - - - - - - - - - - 298 568 312 620 325 210
B FS203 Ngwathe 278 095 288 372 296 205 - - - - - - - - - - - - - - - 278 095 288 372 296 205
B FS204 Metsimaholo 295 487 314 063 332 997 - - - - - - - - - - - - - - - 295 487 314 063 332 997
B FS205 Mafube 132 239 136 613 139 646 - - - 3 919 4 078 4 241 - - - - - - - - - 136 158 140 691 143 887
293

C DC20 Fezile Dabi District Municipality 13 914 13 544 12 748 163 485 169 933 177 260 - - - - - - - - - - - - 177 399 183 477 190 008
Total: Fezile Dabi Municipalities 1 018 303 1 065 212 1 106 806 163 485 169 933 177 260 3 919 4 078 4 241 - - - - - - - - - 1 185 707 1 239 223 1 288 307

Total: Free State Municipalities 5 512 543 5 771 241 6 003 304 358 368 372 501 388 563 54 535 56 779 59 084 - - - - - - - - - 5 925 446 6 200 521 6 450 951

GAUTENG

A EKU City of Ekurhuleni 5 534 652 5 971 405 6 449 217 - - - - - - - - - - - - - - - 5 534 652 5 971 405 6 449 217
A JHB City of Johannesburg 7 571 601 8 169 095 8 822 758 - - - - - - - - - - - - - - - 7 571 601 8 169 095 8 822 758
A TSH City of Tshwane 4 287 120 4 625 428 4 995 539 - - - - - - - - - - - - - - - 4 287 120 4 625 428 4 995 539

B GT421 Emfuleni 1 142 879 1 225 804 1 314 392 - - - - - - - - - - - - - - - 1 142 879 1 225 804 1 314 392
B GT422 Midvaal 165 185 178 220 192 481 - - - 6 864 7 144 7 431 - - - - - - - - - 172 049 185 364 199 912
B GT423 Lesedi 211 194 223 992 236 865 - - - 5 949 6 191 6 440 - - - - - - - - - 217 143 230 183 243 305
C DC42 Sedibeng District Municipality 31 285 30 577 28 966 278 457 289 440 301 920 - - - - - - - - - - - - 309 742 320 017 330 886
Total: Sedibeng Municipalities 1 550 543 1 658 593 1 772 704 278 457 289 440 301 920 12 813 13 335 13 871 - - - - - - - - - 1 841 813 1 961 368 2 088 495

B GT481 Mogale City 647 792 698 911 754 835 - - - - - - - - - - - - - - - 647 792 698 911 754 835
B GT484 Merafong City 305 514 327 280 350 406 - - - - - - - - - - - - - - - 305 514 327 280 350 406
B GT485 Rand West City 466 457 499 207 533 845 - - - - - - - - - - - - - - - 466 457 499 207 533 845
C DC48 West Rand District Municipality 53 548 52 595 50 209 190 575 198 092 206 608 - - - - - - - - - - - - 244 123 250 687 256 817
Total: West Rand Municipalities 1 473 311 1 577 993 1 689 295 190 575 198 092 206 608 - - - - - - - - - - - - 1 663 886 1 776 085 1 895 903

Total: Gauteng Municipalities 20 417 227 22 002 514 23 729 513 469 032 487 532 508 528 12 813 13 335 13 871 - - - - - - - - - 20 899 072 22 503 381 24 251 912
 APPENDIX W1
APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES
(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

Special Support for Councillor Remuneration TOTAL ALLOCATIONS TO

Equitable Share Formula RSC Levies Replacement BREAKDOWN OF EQUITABLE SHARE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES
and Ward Committees MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 Water Sanitation Refuse Water Sanitation Refuse Water Sanitation Refuse 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) 2024/25 R'(000) 2025/26 R'(000) 2026/27 R'(000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini 4 827 914 5 208 897 5 625 695 - - - - - - - - - - - - - - - 4 827 914 5 208 897 5 625 695

B KZN212 uMdoni 174 455 173 158 167 230 - - - 8 495 8 841 9 195 63 428 41 293 - 68 873 43 233 - 74 815 45 222 - 182 950 181 999 176 425
B KZN213 uMzumbe 161 616 158 662 150 758 - - - 9 496 9 886 10 286 50 599 32 941 - 54 943 34 489 - 59 683 36 076 - 171 112 168 548 161 044
B KZN214 uMuziwabantu 118 491 117 348 112 988 - - - 4 835 5 031 5 232 39 542 25 742 - 42 936 26 952 - 46 640 28 192 - 123 326 122 379 118 220
B KZN216 Ray Nkonyeni 302 729 308 450 309 120 - - - - - - 149 018 97 013 - 161 810 101 572 - 175 770 106 245 - 302 729 308 450 309 120
C DC21 Ugu District Municipality 555 672 589 060 623 184 111 539 115 938 120 937 - - - - - - - - - - - - 667 211 704 998 744 121
Total: Ugu Municipalities 1 312 963 1 346 678 1 363 280 111 539 115 938 120 937 22 826 23 758 24 713 302 587 196 988 - 328 561 206 247 - 356 908 215 734 - 1 447 328 1 486 374 1 508 930

B KZN221 uMshwathi 133 692 133 943 131 128 - - - 6 207 6 460 6 718 53 267 34 677 - 57 839 36 307 - 62 829 37 977 - 139 899 140 403 137 846
B KZN222 uMngeni 99 658 104 664 109 203 - - - 5 750 5 983 6 223 62 181 40 480 - 67 518 42 383 - 73 343 44 333 - 105 408 110 647 115 426
B KZN223 Mpofana 46 534 46 999 46 563 - - - 2 427 2 527 2 630 18 226 11 865 - 19 790 12 423 - 21 498 12 994 - 48 961 49 526 49 193
B KZN224 iMpendle 47 777 47 364 45 710 - - - 2 621 2 730 2 841 13 025 8 479 - 14 143 8 878 - 15 363 9 286 - 50 398 50 094 48 551
B KZN225 Msunduzi 822 072 879 493 940 126 - - - - - - - - - - - - - - - 822 072 879 493 940 126
B KZN226 Mkhambathini 84 509 84 295 82 028 - - - 3 203 3 334 3 468 29 716 19 345 - 32 267 20 255 - 35 050 21 186 - 87 712 87 629 85 496
B KZN227 Richmond 94 792 94 688 92 330 - - - 3 203 3 334 3 468 34 341 22 356 - 37 288 23 407 - 40 505 24 484 - 97 995 98 022 95 798
C DC22 uMgungundlovu District Municipality 389 256 412 781 436 891 360 452 374 669 390 824 - - - - - - - - - - - - 749 708 787 450 827 715
Total: uMgungundlovu Municipalities 1 718 290 1 804 227 1 883 979 360 452 374 669 390 824 23 411 24 368 25 348 210 754 137 204 - 228 845 143 652 - 248 589 150 260 - 2 102 153 2 203 264 2 300 151

B KZN235 Okhahlamba 160 342 158 541 152 268 - - - 6 665 6 936 7 213 54 359 35 389 - 59 025 37 052 - 64 118 38 756 - 167 007 165 477 159 481
B KZN237 iNkosi Langalibalele 235 053 233 119 224 861 - - - 10 783 11 222 11 672 85 946 55 952 - 93 323 58 582 - 101 375 61 276 - 245 836 244 341 236 533
B KZN238 Alfred Duma 325 368 328 087 324 076 - - - - - - 145 115 94 472 - 157 572 98 912 - 171 166 103 462 - 325 368 328 087 324 076
C DC23 uThukela District Municipality 523 752 555 332 587 650 83 712 87 013 90 765 6 560 6 868 7 184 - - - - - - - - - 614 024 649 213 685 599
Total: uThukela Municipalities 1 244 515 1 275 079 1 288 855 83 712 87 013 90 765 24 008 25 026 26 069 285 420 185 812 - 309 920 194 546 - 336 659 203 495 - 1 352 235 1 387 118 1 405 689

B KZN241 eNdumeni 67 643 69 761 71 089 - - - 3 004 3 126 3 250 35 424 23 062 - 38 465 24 146 - 41 784 25 256 - 70 647 72 887 74 339
B KZN242 Nquthu 180 381 177 637 169 578 - - - 8 495 8 841 9 195 59 019 38 422 - 64 085 40 228 - 69 614 42 079 - 188 876 186 478 178 773
B KZN244 uMsinga 222 180 219 901 211 482 - - - 9 982 10 392 10 812 78 458 51 077 - 85 192 53 478 - 92 542 55 938 - 232 162 230 293 222 294
B KZN245 uMvoti 179 906 180 254 176 475 - - - 6 207 6 460 6 718 72 231 47 023 - 78 431 49 233 - 85 198 51 498 - 186 113 186 714 183 193
C DC24 uMzinyathi District Municipality 453 837 480 804 508 262 65 648 68 237 71 179 - - - - - - - - - - - - 519 485 549 041 579 441
Total: uMzinyathi Municipalities 1 103 947 1 128 357 1 136 886 65 648 68 237 71 179 27 688 28 819 29 975 245 132 159 585 - 266 174 167 085 - 289 139 174 771 - 1 197 283 1 225 413 1 238 040
294

B KZN252 Newcastle 540 119 563 790 584 127 - - - - - - - - - - - - - - - 540 119 563 790 584 127
B KZN253 eMadlangeni 37 236 36 882 35 546 - - - 2 700 2 810 2 923 10 166 6 618 - 11 038 6 929 - 11 991 7 248 - 39 936 39 692 38 469
B KZN254 Dannhauser 114 939 113 083 107 821 - - - 5 750 5 983 6 223 35 265 22 958 - 38 292 24 037 - 41 596 25 143 - 120 689 119 066 114 044
C DC25 Amajuba District Municipality 107 181 111 335 114 775 115 144 119 686 124 847 - - - - - - - - - - - - 222 325 231 021 239 622
Total: Amajuba Municipalities 799 475 825 090 842 269 115 144 119 686 124 847 8 450 8 793 9 146 45 431 29 576 - 49 331 30 966 - 53 587 32 391 - 923 069 953 569 976 262

B KZN261 eDumbe 99 815 98 637 94 678 - - - 4 377 4 555 4 736 31 629 20 591 - 34 344 21 559 - 37 307 22 550 - 104 192 103 192 99 414
B KZN262 uPhongolo 185 513 184 370 178 402 - - - 6 665 6 936 7 213 67 689 44 066 - 73 499 46 137 - 79 840 48 260 - 192 178 191 306 185 615
B KZN263 AbaQulusi 215 636 217 209 214 251 - - - - - - 93 846 61 095 - 101 901 63 966 - 110 693 66 909 - 215 636 217 209 214 251
B KZN265 Nongoma 200 934 196 956 186 696 - - - 10 326 10 746 11 177 62 595 40 750 - 67 968 42 666 - 73 832 44 628 - 211 260 207 702 197 873
B KZN266 Ulundi 207 243 202 749 191 623 - - - 10 783 11 222 11 672 63 045 41 043 - 68 456 42 972 - 74 362 44 949 - 218 026 213 971 203 295
C DC26 Zululand District Municipality 585 538 620 735 656 713 84 649 87 988 91 782 - - - - - - - - - - - - 670 187 708 723 748 495
Total: Zululand Municipalities 1 494 679 1 520 656 1 522 363 84 649 87 988 91 782 32 151 33 459 34 798 318 803 207 545 - 346 169 217 300 - 376 035 227 296 - 1 611 479 1 642 103 1 648 943

B KZN271 uMhlabuyalingana 233 468 231 382 222 963 - - - 8 953 9 317 9 691 83 754 54 525 - 90 943 57 087 - 98 789 59 713 - 242 421 240 699 232 654
B KZN272 Jozini 249 190 246 102 235 918 - - - 10 326 10 746 11 177 86 221 56 131 - 93 622 58 769 - 101 699 61 472 - 259 516 256 848 247 095
B KZN275 Mtubatuba 234 815 231 719 221 866 - - - 10 326 10 746 11 177 80 424 52 357 - 87 327 54 818 - 94 861 57 339 - 245 141 242 465 233 043
B KZN276 Big Five Hlabisa 148 480 146 533 140 344 - - - 6 584 6 854 7 130 48 710 31 711 - 52 891 33 201 - 57 455 34 729 - 155 064 153 387 147 474
C DC27 uMkhanyakude District Municipality 553 309 586 136 619 536 66 755 69 388 72 380 - - - - - - - - - - - - 620 064 655 524 691 916
Total: uMkhanyakude Municipalities 1 419 262 1 441 872 1 440 627 66 755 69 388 72 380 36 189 37 663 39 175 299 108 194 724 - 324 783 203 876 - 352 804 213 254 - 1 522 206 1 548 923 1 552 182

B KZN281 uMfolozi 177 749 174 949 166 878 - - - 8 525 8 875 9 234 57 532 37 454 - 62 471 39 215 - 67 860 41 018 - 186 274 183 824 176 112
B KZN282 uMhlathuze 556 251 586 212 614 901 - - - - - - - - - - - - - - - 556 251 586 212 614 901
B KZN284 uMlalazi 241 368 238 189 228 057 - - - 12 613 13 127 13 654 83 560 54 398 - 90 732 56 955 - 98 560 59 575 - 253 981 251 316 241 711
B KZN285 Mthonjaneni 97 129 95 120 90 072 - - - 6 098 6 348 6 604 27 324 17 788 - 29 669 18 624 - 32 229 19 481 - 103 227 101 468 96 676
B KZN286 Nkandla 120 118 117 945 112 119 - - - 6 207 6 460 6 718 36 138 23 526 - 39 240 24 632 - 42 626 25 765 - 126 325 124 405 118 837
C DC28 King Cetshwayo District Municipality 351 156 374 565 399 300 369 477 384 050 400 610 - - - - - - - - - - - - 720 633 758 615 799 910
Total: King Cetshwayo Municipalities 1 543 771 1 586 980 1 611 327 369 477 384 050 400 610 33 443 34 810 36 210 204 554 133 167 - 222 113 139 426 - 241 276 145 840 - 1 946 691 2 005 840 2 048 147

B KZN291 Mandeni 235 550 234 999 228 647 - - - 8 038 8 365 8 700 91 387 59 494 - 99 232 62 291 - 107 793 65 156 - 243 588 243 364 237 347
B KZN292 KwaDukuza 276 746 290 639 303 210 - - - - - - 174 326 113 489 - 189 290 118 823 - 205 622 124 289 - 276 746 290 639 303 210
B KZN293 Ndwedwe 195 156 192 666 184 603 - - - 9 011 9 381 9 760 66 165 43 075 - 71 845 45 099 - 78 043 47 174 - 204 167 202 047 194 363
B KZN294 Maphumulo 114 687 113 271 108 624 - - - 5 292 5 507 5 727 36 948 24 053 - 40 119 25 184 - 43 580 26 342 - 119 979 118 778 114 351
C DC29 iLembe District Municipality 661 097 702 716 745 940 127 091 132 103 137 799 - - - - - - - - - - - - 788 188 834 819 883 739
Total: iLembe Municipalities 1 483 236 1 534 291 1 571 024 127 091 132 103 137 799 22 341 23 253 24 187 368 827 240 111 - 400 486 251 396 - 435 039 262 961 - 1 632 668 1 689 647 1 733 010

B KZN433 Greater Kokstad 81 471 83 183 83 623 - - - 4 377 4 555 4 736 39 107 25 459 - 42 464 26 656 - 46 127 27 882 - 85 848 87 738 88 359
B KZN434 uBuhlebezwe 140 437 138 776 133 173 - - - 6 207 6 460 6 718 46 695 30 399 - 50 703 31 828 - 55 078 33 292 - 146 644 145 236 139 891
B KZN435 uMzimkhulu 249 441 247 196 238 172 - - - 9 868 10 270 10 681 89 894 58 522 - 97 610 61 273 - 106 032 64 091 - 259 309 257 466 248 853
B KZN436 Dr Nkosazana Dlamini Zuma 163 671 161 948 155 704 - - - 7 069 7 359 7 656 56 079 36 508 - 60 892 38 224 - 66 146 39 982 - 170 740 169 307 163 360
C DC43 Harry Gwala District Municipality 431 533 456 855 482 519 60 304 62 683 65 385 - - - - - - - - - - - - 491 837 519 538 547 904
Total: Harry Gwala Municipalities 1 066 553 1 087 958 1 093 191 60 304 62 683 65 385 27 521 28 644 29 791 231 774 150 888 - 251 669 157 980 - 273 383 165 247 - 1 154 378 1 179 285 1 188 367

Total: KwaZulu-Natal Municipalities 18 014 605 18 760 085 19 379 496 1 444 771 1 501 755 1 566 508 258 028 268 593 279 412 2 512 391 1 635 601 - 2 728 051 1 712 474 - 2 963 417 1 791 248 - 19 717 404 20 530 433 21 225 416
 APPENDIX W1
APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES
(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

Special Support for Councillor Remuneration TOTAL ALLOCATIONS TO

Equitable Share Formula RSC Levies Replacement BREAKDOWN OF EQUITABLE SHARE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES
and Ward Committees MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 Water Sanitation Refuse Water Sanitation Refuse Water Sanitation Refuse 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) 2024/25 R'(000) 2025/26 R'(000) 2026/27 R'(000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani 382 663 379 267 365 459 - - - 14 185 14 764 15 358 140 706 91 602 - 152 784 95 907 - 165 966 100 318 - 396 848 394 031 380 817
B LIM332 Greater Letaba 372 150 369 298 356 493 - - - 13 727 14 288 14 862 138 663 90 271 - 150 565 94 514 - 163 556 98 862 - 385 877 383 586 371 355
B LIM333 Greater Tzaneen 551 492 554 078 544 491 - - - - - - 236 610 154 036 - 256 920 161 276 - 279 086 168 695 - 551 492 554 078 544 491
B LIM334 Ba-Phalaborwa 208 091 207 719 202 263 - - - 8 495 8 841 9 195 81 478 53 043 - 88 471 55 536 - 96 104 58 091 - 216 586 216 560 211 458
B LIM335 Maruleng 167 657 166 390 160 681 - - - 6 207 6 460 6 718 59 544 38 764 - 64 655 40 586 - 70 233 42 453 - 173 864 172 850 167 399
C DC33 Mopani District Municipality 1 176 365 1 250 535 1 327 600 167 125 173 717 181 207 - - - - - - - - - - - - 1 343 490 1 424 252 1 508 807
Total: Mopani Municipalities 2 858 418 2 927 287 2 956 987 167 125 173 717 181 207 42 614 44 353 46 133 657 000 427 716 - 713 396 447 819 - 774 945 468 418 - 3 068 157 3 145 357 3 184 327

B LIM341 Musina 223 632 226 747 225 741 - - - 5 491 5 715 5 945 102 538 66 754 - 111 340 69 891 - 120 946 73 106 - 229 123 232 462 231 686
B LIM343 Thulamela 604 095 603 590 588 474 - - - 18 562 19 319 20 094 245 246 159 659 - 266 298 167 163 - 289 273 174 852 - 622 657 622 909 608 568
B LIM344 Makhado 509 837 511 679 502 054 - - - - - - 216 695 141 072 - 235 296 147 702 - 255 597 154 496 - 509 837 511 679 502 054
B LIM345 Collins Chabane 496 965 494 506 479 255 - - - 16 274 16 937 17 617 192 224 125 140 - 208 724 131 022 - 226 732 137 049 - 513 239 511 443 496 872
C DC34 Vhembe District Municipality 1 366 020 1 451 211 1 539 424 108 603 112 886 117 754 - - - - - - - - - - - - 1 474 623 1 564 097 1 657 178
Total: Vhembe Municipalities 3 200 549 3 287 733 3 334 948 108 603 112 886 117 754 40 327 41 971 43 656 756 704 492 625 - 821 658 515 778 - 892 548 539 504 - 3 349 479 3 442 590 3 496 358

B LIM351 Blouberg 236 199 233 676 224 582 - - - 10 067 10 478 10 899 83 341 54 256 - 90 495 56 806 - 98 303 59 419 - 246 266 244 154 235 481
B LIM353 Molemole 180 272 178 420 171 599 - - - 7 321 7 620 7 927 62 514 40 697 - 67 880 42 610 - 73 736 44 570 - 187 593 186 040 179 526
B LIM354 Polokwane 1 407 843 1 481 766 1 551 725 - - - - - - - - - - - - - - - 1 407 843 1 481 766 1 551 725
B LIM355 Lepele-Nkumpi 322 780 318 346 304 535 - - - 13 727 14 288 14 862 111 514 72 597 - 121 086 76 009 - 131 533 79 506 - 336 507 332 634 319 397
C DC35 Capricorn District Municipality 499 526 527 718 555 931 314 476 326 880 340 974 - - - - - - - - - - - - 814 002 854 598 896 905
Total: Capricorn Municipalities 2 646 620 2 739 926 2 808 372 314 476 326 880 340 974 31 115 32 386 33 688 257 369 167 551 - 279 461 175 426 - 303 572 183 495 - 2 992 211 3 099 192 3 183 034

B LIM361 Thabazimbi 140 088 150 611 161 967 - - - 5 292 5 507 5 727 - - - - - - - - - 145 380 156 118 167 694
B LIM362 Lephalale 241 654 254 298 266 256 - - - - - - - - - - - - - - - 241 654 254 298 266 256
B LIM366 Bela-Bela 134 070 140 137 145 465 - - - 3 919 4 078 4 241 - - - - - - - - - 137 989 144 215 149 706
B LIM367 Mogalakwena 609 555 625 166 632 713 - - - - - - - - - - - - - - - 609 555 625 166 632 713
B LIM368 Modimolle-Mookgophong 154 561 161 999 168 752 - - - - - - - - - - - - - - - 154 561 161 999 168 752
C DC36 Waterberg District Municipality 49 895 48 702 46 041 97 908 101 770 106 158 6 958 7 285 7 620 - - - - - - - - - 154 761 157 757 159 819
Total: Waterberg Municipalities 1 329 823 1 380 913 1 421 194 97 908 101 770 106 158 16 169 16 870 17 588 - - - - - - - - - 1 443 900 1 499 553 1 544 940
295

B LIM471 Ephraim Mogale 194 521 192 951 186 177 - - - 7 321 7 620 7 927 69 571 45 292 - 75 543 47 420 - 82 060 49 602 - 201 842 200 571 194 104
B LIM472 Elias Motsoaledi 363 704 359 521 345 080 - - - 13 986 14 556 15 140 129 402 84 243 - 140 510 88 202 - 152 632 92 259 - 377 690 374 077 360 220
B LIM473 Makhuduthamaga 348 969 345 100 331 443 - - - 14 185 14 764 15 358 124 866 81 290 - 135 585 85 110 - 147 282 89 025 - 363 154 359 864 346 801
B LIM476 Fetakgomo Tubatse 617 179 612 972 592 437 - - - - - - 233 947 152 303 - 254 029 159 461 - 275 945 166 796 - 617 179 612 972 592 437
C DC47 Sekhukhune District Municipality 1 009 091 1 071 540 1 136 024 130 253 135 390 141 228 - - - - - - - - - - - - 1 139 344 1 206 930 1 277 252
Total: Sekhukhune Municipalities 2 533 464 2 582 084 2 591 161 130 253 135 390 141 228 35 492 36 940 38 425 557 787 363 127 - 605 666 380 194 - 657 921 397 683 - 2 699 209 2 754 414 2 770 814

Total: Limpopo Municipalities 12 568 874 12 917 943 13 112 662 818 365 850 643 887 321 165 717 172 520 179 490 2 228 859 1 451 018 - 2 420 181 1 519 216 - 2 628 985 1 589 100 - 13 552 956 13 941 106 14 179 473

MPUMALANGA

B MP301 Chief Albert Luthuli 432 076 442 065 445 935 - - - 11 241 11 698 12 168 - - - - - - - - - 443 317 453 763 458 103
B MP302 Msukaligwa 270 341 286 331 302 260 - - - - - - - - - - - - - - - 270 341 286 331 302 260
B MP303 Mkhondo 344 568 356 358 364 754 - - - 8 694 9 049 9 413 - - - - - - - - - 353 262 365 407 374 167
B MP304 Dr Pixley ka Isaka Seme 162 495 167 246 170 101 - - - 4 835 5 031 5 232 - - - - - - - - - 167 330 172 277 175 333
B MP305 Lekwa 179 350 189 946 200 499 - - - - - - - - - - - - - - - 179 350 189 946 200 499
B MP306 Dipaleseng 103 201 106 550 108 834 - - - 2 913 3 033 3 156 - - - - - - - - - 106 114 109 583 111 990
B MP307 Govan Mbeki 458 066 494 213 533 758 - - - - - - - - - - - - - - - 458 066 494 213 533 758
C DC30 Gert Sibande District Municipality 17 650 17 288 16 432 316 338 328 815 342 994 - - - - - - - - - - - - 333 988 346 103 359 426
Total: Gert Sibande Municipalities 1 967 747 2 059 997 2 142 573 316 338 328 815 342 994 27 683 28 811 29 969 - - - - - - - - - 2 311 768 2 417 623 2 515 536

B MP311 Victor Khanye 145 905 153 047 159 593 - - - 3 919 4 078 4 241 - - - - - - - - - 149 824 157 125 163 834
B MP312 Emalahleni 600 014 647 363 699 163 - - - - - - - - - - - - - - - 600 014 647 363 699 163
B MP313 Steve Tshwete 350 175 377 808 408 039 - - - - - - - - - - - - - - - 350 175 377 808 408 039
B MP314 Emakhazeni 89 214 92 933 96 044 - - - 3 671 3 821 3 975 - - - - - - - - - 92 885 96 754 100 019
B MP315 Thembisile Hani 592 128 608 296 617 022 - - - - - - - - - - - - - - - 592 128 608 296 617 022
B MP316 Dr JS Moroka 506 378 514 198 513 328 - - - 14 185 14 764 15 358 - - - - - - - - - 520 563 528 962 528 686
C DC31 Nkangala District Municipality 32 503 31 920 30 464 377 017 391 888 408 785 - - - - - - - - - - - - 409 520 423 808 439 249
Total: Nkangala Municipalities 2 316 317 2 425 565 2 523 653 377 017 391 888 408 785 21 775 22 663 23 574 - - - - - - - - - 2 715 109 2 840 116 2 956 012

B MP321 Thaba Chweu 215 685 227 540 239 002 - - - 6 207 6 460 6 718 - - - - - - - - - 221 892 234 000 245 720
B MP324 Nkomazi 837 870 862 483 877 235 - - - - - - - - - - - - - - - 837 870 862 483 877 235
B MP325 Bushbuckridge 1 119 258 1 148 167 1 162 355 - - - - - - - - - - - - - - - 1 119 258 1 148 167 1 162 355
B MP326 City of Mbombela 1 120 727 1 183 180 1 243 875 - - - - - - - - - - - - - - - 1 120 727 1 183 180 1 243 875
C DC32 Ehlanzeni District Municipality 111 242 108 917 103 464 192 083 199 659 208 268 - - - - - - - - - - - - 303 325 308 576 311 732
Total: Ehlanzeni Municipalities 3 404 782 3 530 287 3 625 931 192 083 199 659 208 268 6 207 6 460 6 718 - - - - - - - - - 3 603 072 3 736 406 3 840 917

Total: Mpumalanga Municipalities 7 688 846 8 015 849 8 292 157 885 438 920 362 960 047 55 665 57 934 60 261 - - - - - - - - - 8 629 949 8 994 145 9 312 465
 APPENDIX W1
APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES
(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

Special Support for Councillor Remuneration TOTAL ALLOCATIONS TO

Equitable Share Formula RSC Levies Replacement BREAKDOWN OF EQUITABLE SHARE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES
and Ward Committees MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 Water Sanitation Refuse Water Sanitation Refuse Water Sanitation Refuse 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) 2024/25 R'(000) 2025/26 R'(000) 2026/27 R'(000) (R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld 23 927 24 622 25 047 - - - 2 700 2 810 2 923 - - - - - - - - - 26 627 27 432 27 970
B NC062 Nama Khoi 63 300 66 684 69 922 - - - 4 156 4 326 4 501 - - - - - - - - - 67 456 71 010 74 423
B NC064 Kamiesberg 31 264 31 468 31 055 - - - 2 700 2 810 2 923 - - - - - - - - - 33 964 34 278 33 978
B NC065 Hantam 32 769 34 387 35 882 - - - 3 185 3 315 3 449 - - - - - - - - - 35 954 37 702 39 331
B NC066 Karoo Hoogland 31 776 32 773 33 438 - - - 2 913 3 033 3 156 - - - - - - - - - 34 689 35 806 36 594
B NC067 Khâi-Ma 26 307 26 953 27 256 - - - 2 700 2 810 2 923 - - - - - - - - - 29 007 29 763 30 179
C DC6 Namakwa District Municipality 10 323 9 882 9 053 44 771 46 536 48 543 3 777 3 955 4 136 - - - - - - - - - 58 871 60 373 61 732
Total: Namakwa Municipalities 219 666 226 769 231 653 44 771 46 536 48 543 22 131 23 059 24 011 - - - - - - - - - 286 568 296 364 304 207

B NC071 Ubuntu 49 689 50 728 51 048 - - - 2 700 2 810 2 923 - - - - - - - - - 52 389 53 538 53 971
B NC072 Umsobomvu 70 468 72 416 73 514 - - - 3 185 3 315 3 449 - - - - - - - - - 73 653 75 731 76 963
B NC073 Emthanjeni 59 604 62 142 64 296 - - - 3 671 3 821 3 975 - - - - - - - - - 63 275 65 963 68 271
B NC074 Kareeberg 34 908 35 283 35 025 - - - 2 700 2 810 2 923 - - - - - - - - - 37 608 38 093 37 948
B NC075 Renosterberg 33 567 34 035 33 940 - - - 2 389 2 487 2 587 - - - - - - - - - 35 956 36 522 36 527
B NC076 Thembelihle 35 184 35 782 35 822 - - - 2 913 3 033 3 156 - - - - - - - - - 38 097 38 815 38 978
B NC077 Siyathemba 45 479 46 782 47 560 - - - 2 700 2 810 2 923 - - - - - - - - - 48 179 49 592 50 483
B NC078 Siyancuma 62 922 64 844 66 075 - - - 3 185 3 315 3 449 - - - - - - - - - 66 107 68 159 69 524
C DC7 Pixley Ka Seme District Municipality 27 183 26 112 24 059 32 235 33 507 34 952 4 175 4 371 4 572 - - - - - - - - - 63 593 63 990 63 583
Total: Pixley Ka Seme Municipalities 419 004 428 124 431 339 32 235 33 507 34 952 27 618 28 772 29 957 - - - - - - - - - 478 857 490 403 496 248

B NC082 !Kai !Garib 122 526 129 793 137 047 - - - 4 642 4 832 5 026 - - - - - - - - - 127 168 134 625 142 073
B NC084 !Kheis 33 953 34 431 34 336 - - - 2 913 3 033 3 156 - - - - - - - - - 36 866 37 464 37 492
B NC085 Tsantsabane 55 657 58 591 61 381 - - - 3 185 3 315 3 449 - - - - - - - - - 58 842 61 906 64 830
B NC086 Kgatelopele 32 536 33 918 35 093 - - - 2 700 2 810 2 923 - - - - - - - - - 35 236 36 728 38 016
B NC087 Dawid Kruiper 116 965 124 795 132 953 - - - 7 580 7 888 8 204 - - - - - - - - - 124 545 132 683 141 157
C DC8 Z.F. Mgcawu District Municipality 22 399 21 587 19 997 56 295 58 516 61 039 4 572 4 787 5 007 - - - - - - - - - 83 266 84 890 86 043
Total: Z.F. Mgcawu Municipalities 384 036 403 115 420 807 56 295 58 516 61 039 25 592 26 665 27 765 - - - - - - - - - 465 923 488 296 509 611

B NC091 Sol Plaatjie 282 104 302 569 324 431 - - - - - - - - - - - - - - - 282 104 302 569 324 431
B NC092 Dikgatlong 119 552 122 415 123 655 - - - 3 671 3 821 3 975 - - - - - - - - - 123 223 126 236 127 630
B NC093 Magareng 62 301 63 194 63 030 - - - 2 700 2 810 2 923 - - - - - - - - - 65 001 66 004 65 953
B NC094 Phokwane 137 914 141 318 142 877 - - - 4 377 4 555 4 736 - - - - - - - - - 142 291 145 873 147 613
296

C DC9 Frances Baard District Municipality 13 975 13 473 12 488 125 158 130 094 135 704 - - - - - - - - - - - - 139 133 143 567 148 192
Total: Frances Baard Municipalities 615 846 642 969 666 481 125 158 130 094 135 704 10 748 11 186 11 634 - - - - - - - - - 751 752 784 249 813 819

B NC451 Joe Morolong 183 459 185 420 183 779 - - - 7 630 7 946 8 270 - - 23 694 - - 24 808 - - 25 949 191 089 193 366 192 049
B NC452 Ga-Segonyana 238 184 244 046 246 687 - - - 6 665 6 936 7 213 - - - - - - - - - 244 849 250 982 253 900
B NC453 Gamagara 62 608 67 548 72 953 - - - 3 462 3 602 3 746 - - - - - - - - - 66 070 71 150 76 699
C DC45 John Taolo Gaetsewe District Municipality 46 928 47 211 46 720 57 852 60 134 62 726 4 572 4 787 5 007 - - - - - - - - - 109 352 112 132 114 453
Total: John Taolo Gaetsewe Municipalities 531 179 544 225 550 139 57 852 60 134 62 726 22 329 23 271 24 236 - - 23 694 - - 24 808 - - 25 949 611 360 627 630 637 101

Total: Northern Cape Municipalities 2 169 731 2 245 202 2 300 419 316 311 328 787 342 964 108 418 112 953 117 603 - - 23 694 - - 24 808 - - 25 949 2 594 460 2 686 942 2 760 986

NORTH WEST

B NW371 Moretele 457 474 465 482 466 014 - - - 11 897 12 383 12 881 - - - - - - - - - 469 371 477 865 478 895
B NW372 Madibeng 1 123 765 1 183 885 1 241 275 - - - - - - - - - - - - - - - 1 123 765 1 183 885 1 241 275
B NW373 Rustenburg 1 150 861 1 241 678 1 341 033 - - - - - - - - - - - - - - - 1 150 861 1 241 678 1 341 033
B NW374 Kgetlengrivier 135 114 141 186 146 503 - - - 3 004 3 126 3 250 - - - - - - - - - 138 118 144 312 149 753
B NW375 Moses Kotane 584 254 596 859 600 819 - - - 15 816 16 461 17 122 - - - - - - - - - 600 070 613 320 617 941
C DC37 Bojanala Platinum District Municipality 114 964 113 502 109 213 278 256 289 231 301 702 13 915 14 569 15 239 - - - - - - - - - 407 135 417 302 426 154
Total: Bojanala Platinum Municipalities 3 566 432 3 742 592 3 904 857 278 256 289 231 301 702 44 632 46 539 48 492 - - - - - - - - - 3 889 320 4 078 362 4 255 051

B NW381 Ratlou 162 235 161 042 155 563 - - - 6 584 6 854 7 130 57 659 37 537 - 62 608 39 301 - 68 010 41 109 - 168 819 167 896 162 693
B NW382 Tswaing 153 581 154 440 151 987 - - - 6 406 6 668 6 936 64 243 41 823 - 69 758 43 789 - 75 776 45 803 - 159 987 161 108 158 923
B NW383 Mafikeng 379 249 383 925 381 330 - - - - - - 175 602 114 319 - 190 675 119 692 - 207 126 125 198 - 379 249 383 925 381 330
B NW384 Ditsobotla 184 896 189 068 190 426 - - - - - - 92 906 60 483 - 100 880 63 326 - 109 584 66 238 - 184 896 189 068 190 426
B NW385 Ramotshere Moiloa 235 598 234 520 227 437 - - - 8 495 8 841 9 195 89 194 58 067 - 96 850 60 796 - 105 206 63 592 - 244 093 243 361 236 632
C DC38 Ngaka Modiri Molema District Municipality 839 293 894 007 951 452 271 493 282 202 294 370 - - - - - - - - - - - - 1 110 786 1 176 209 1 245 822
Total: Ngaka Modiri Molema Municipalities 1 954 852 2 017 002 2 058 195 271 493 282 202 294 370 21 485 22 363 23 261 479 603 312 228 - 520 772 326 903 - 565 702 341 941 - 2 247 830 2 321 567 2 375 826

B NW392 Naledi 68 414 69 968 70 498 - - - 4 118 4 286 4 459 33 183 21 603 - 36 031 22 618 - 39 140 23 658 - 72 532 74 254 74 957
B NW393 Mamusa 72 102 72 347 70 999 - - - 3 661 3 810 3 963 27 682 18 021 - 30 058 18 868 - 32 651 19 736 - 75 763 76 157 74 962
B NW394 Greater Taung 246 217 243 093 232 927 - - - 10 982 11 430 11 890 85 096 55 399 - 92 400 58 002 - 100 372 60 670 - 257 199 254 523 244 817
B NW396 Lekwa-Teemane 65 408 66 218 65 804 - - - 3 398 3 538 3 682 27 898 18 162 - 30 293 19 016 - 32 907 19 891 - 68 806 69 756 69 486
B NW397 Kagisano-Molopo 154 475 152 762 146 750 - - - 6 665 6 936 7 213 52 358 34 086 - 56 852 35 688 - 61 757 37 329 - 161 140 159 698 153 963
C DC39 Dr Ruth Segomotsi Mompati District Municipality 421 877 446 459 471 305 79 214 82 338 85 888 6 162 6 452 6 749 - - - - - - - - - 507 253 535 249 563 942
Total: Dr Ruth Segomotsi Mompati Municipalities 1 028 493 1 050 847 1 058 283 79 214 82 338 85 888 34 986 36 452 37 956 226 217 147 270 - 245 635 154 192 - 266 828 161 285 - 1 142 693 1 169 637 1 182 127

B NW403 City of Matlosana 641 421 683 738 727 597 - - - - - - - - - - - - - - - 641 421 683 738 727 597
B NW404 Maquassi Hills 177 595 183 516 187 642 - - - 5 033 5 239 5 450 - - - - - - - - - 182 628 188 755 193 092
B NW405 JB Marks 411 298 439 697 469 577 - - - - - - - - - - - - - - - 411 298 439 697 469 577
C DC40 Dr Kenneth Kaunda District Municipality 33 503 32 664 30 822 184 806 192 095 200 378 - - - - - - - - - - - - 218 309 224 759 231 200
Total: Dr Kenneth Kaunda Municipalities 1 263 817 1 339 615 1 415 638 184 806 192 095 200 378 5 033 5 239 5 450 - - - - - - - - - 1 453 656 1 536 949 1 621 466

Total: North West Municipalities 7 813 594 8 150 056 8 436 973 813 769 845 866 882 338 106 136 110 593 115 159 705 820 459 499 - 766 407 481 095 - 832 529 503 225 - 8 733 499 9 106 515 9 434 470
 APPENDIX W1
APPENDIX TO SCHEDULE 3: EQUITABLE SHARE ALLOCATIONS TO MUNICIPALITIES
(EQUITABLE SHARE FORMULA ALLOCATIONS + RSC LEVIES REPLACEMENT + SPECIAL SUPPORT FOR COUNCILLOR REMUNERATION AND WARD COMMITTEES + BREAKDOWN OF EQUITABLE SHARE ALLOCATIONS PER LOCAL MUNICIPALITY PER SERVICE FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

Special Support for Councillor Remuneration TOTAL ALLOCATIONS TO

Equitable Share Formula RSC Levies Replacement BREAKDOWN OF EQUITABLE SHARE FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES
and Ward Committees MUNICIPALITIES
National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 Water Sanitation Refuse Water Sanitation Refuse Water Sanitation Refuse 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) 2024/25 R'(000) 2025/26 R'(000) 2026/27 R'(000) (R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town 4 365 700 4 710 208 5 087 103 - - - - - - - - - - - - - - - 4 365 700 4 710 208 5 087 103

B WC011 Matzikama 78 178 83 979 90 218 - - - 3 462 3 602 3 746 - - - - - - - - - 81 640 87 581 93 964
B WC012 Cederberg 68 845 73 062 77 326 - - - 2 700 2 810 2 923 - - - - - - - - - 71 545 75 872 80 249
B WC013 Bergrivier 65 082 70 218 75 837 - - - 3 004 3 126 3 250 - - - - - - - - - 68 086 73 344 79 087
B WC014 Saldanha Bay 132 258 142 497 153 640 - - - 6 207 6 460 6 718 - - - - - - - - - 138 465 148 957 160 358
B WC015 Swartland 153 764 165 898 179 172 - - - - - - - - - - - - - - - 153 764 165 898 179 172
C DC1 West Coast District Municipality 25 334 24 723 23 363 84 274 87 598 91 375 - - - - - - - - - - - - 109 608 112 321 114 738
Total: West Coast Municipalities 523 461 560 377 599 556 84 274 87 598 91 375 15 373 15 998 16 637 - - - - - - - - - 623 108 663 973 707 568

B WC022 Witzenberg 145 706 157 204 169 783 - - - - - - - - - - - - - - - 145 706 157 204 169 783
B WC023 Drakenstein 231 574 249 848 269 840 - - - - - - - - - - - - - - - 231 574 249 848 269 840
B WC024 Stellenbosch 215 604 232 617 251 231 - - - - - - - - - - - - - - - 215 604 232 617 251 231
B WC025 Breede Valley 174 394 188 156 203 212 - - - - - - - - - - - - - - - 174 394 188 156 203 212
B WC026 Langeberg 108 442 116 463 125 082 - - - 5 292 5 507 5 727 - - - - - - - - - 113 734 121 970 130 809
C DC2 Cape Winelands District Municipality 3 174 3 089 2 907 260 486 270 761 282 435 - - - - - - - - - - - - 263 660 273 850 285 342
Total: Cape Winelands Municipalities 878 894 947 377 1 022 055 260 486 270 761 282 435 5 292 5 507 5 727 - - - - - - - - - 1 144 672 1 223 645 1 310 217

B WC031 Theewaterskloof 140 900 150 354 160 211 - - - - - - - - - - - - - - - 140 900 150 354 160 211
B WC032 Overstrand 162 587 173 136 184 011 - - - 6 207 6 460 6 718 - - - - - - - - - 168 794 179 596 190 729
B WC033 Cape Agulhas 40 373 43 091 45 931 - - - 2 700 2 810 2 923 - - - - - - - - - 43 073 45 901 48 854
B WC034 Swellendam 43 712 46 712 49 864 - - - 2 700 2 810 2 923 - - - - - - - - - 46 412 49 522 52 787
C DC3 Overberg District Municipality 28 307 27 431 25 637 58 337 60 638 63 252 - - - - - - - - - - - - 86 644 88 069 88 889
Total: Overberg Municipalities 415 879 440 724 465 654 58 337 60 638 63 252 11 607 12 080 12 564 - - - - - - - - - 485 823 513 442 541 470

B WC041 Kannaland 35 750 37 113 38 196 - - - 1 729 1 799 1 871 - - - - - - - - - 37 479 38 912 40 067
B WC042 Hessequa 59 002 63 222 67 713 - - - 4 156 4 326 4 501 - - - - - - - - - 63 158 67 548 72 214
B WC043 Mossel Bay 132 944 141 823 151 066 - - - 6 665 6 936 7 213 - - - - - - - - - 139 609 148 759 158 279
B WC044 George 230 472 248 659 268 556 - - - - - - - - - - - - - - - 230 472 248 659 268 556
97 031 102 382 107 566 - - - 5 750 5 983 6 223 - - - - - - - - - 102 781 108 365 113 789
297

B WC045 Oudtshoorn
B WC047 Bitou 151 144 158 098 164 266 - - - 3 004 3 126 3 250 - - - - - - - - - 154 148 161 224 167 516
B WC048 Knysna 125 740 133 017 140 208 - - - 4 835 5 031 5 232 - - - - - - - - - 130 575 138 048 145 440
C DC4 Garden Route District Municipality 24 350 23 688 22 275 157 874 164 101 171 177 - - - - - - - - - - - - 182 224 187 789 193 452
Total: Garden Route Municipalities 856 433 908 002 959 846 157 874 164 101 171 177 26 139 27 201 28 290 - - - - - - - - - 1 040 446 1 099 304 1 159 313

B WC051 Laingsburg 20 956 21 425 21 612 - - - 1 729 1 799 1 871 - - - - - - - - - 22 685 23 224 23 483
B WC052 Prince Albert 28 570 29 432 29 989 - - - 1 729 1 799 1 871 - - - - - - - - - 30 299 31 231 31 860
B WC053 Beaufort West 85 664 89 403 92 625 - - - 3 185 3 315 3 449 - - - - - - - - - 88 849 92 718 96 074
C DC5 Central Karoo District Municipality 19 806 19 010 17 473 16 092 16 726 17 477 2 987 3 125 3 258 - - - - - - - - - 38 885 38 861 38 208
Total: Central Karoo Municipalities 154 996 159 270 161 699 16 092 16 726 17 477 9 630 10 038 10 449 - - - - - - - - - 180 718 186 034 189 625

Total: Western Cape Municipalities 7 195 363 7 725 958 8 295 913 577 063 599 824 625 716 68 041 70 824 73 667 - - - - - - - - - 7 840 467 8 396 606 8 995 296

National Total 93 460 144 98 063 237 102 294 551 6 646 682 6 908 841 7 206 742 1 070 908 1 114 944 1 160 068 7 305 413 4 755 924 23 694 7 932 498 4 979 452 24 808 8 616 885 5 208 507 25 949 101 177 734 106 087 022 110 661 361
 APPENDIX W2

APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: MUNICIPAL INFRASTRUCTURE GRANT (MIG) AND
WATER SERVICES INFRASTRUCTURE GRANT (WSIG)
298

(BREAKDOWN OF MIG AND WSIG ALLOCATIONS PER LOCAL MUNICIPALITY FOR DISTRICT MUNICIPALITIES
AUTHORISED FOR SERVICES)

(National and Municipal Financial Years)

 APPENDIX W2
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: MUNICIPAL INFRASTRUCTURE GRANT (MIG) AND WATER SERVICES INFRASTRUCTURE GRANT (WSIG)

(BREAKDOWN OF MIG AND WSIG ALLOCATIONS PER LOCAL MUNICIPALITY FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES)

Schedule 5, Part B Schedule 6, Part B

Breakdown of MIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities
authorised for services authorised for services authorised for services

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

EASTERN CAPE

B EC121 Mbhashe 181 968 191 486 209 199 12 565 16 799 18 358 - - -
B EC122 Mnquma 169 405 178 265 194 756 15 706 19 384 19 038 - - -
B EC123 Great Kei 10 356 10 898 11 906 23 035 29 722 38 075 - - -
B EC124 Amahlathi 40 706 42 835 46 798 5 235 6 461 6 799 - - -
B EC126 Ngqushwa 33 340 35 084 38 330 15 706 21 968 23 117 - - -
B EC129 Raymond Mhlaba 52 736 55 494 60 627 5 278 5 602 4 613 - - -
Total: Amathole Municipalities 488 511 514 062 561 616 77 525 99 936 110 000 - - -
B EC131 Inxuba Yethemba 5 879 6 187 6 759 6 000 6 474 6 734 - - -
B EC135 Intsika Yethu 102 513 107 875 117 854 16 000 15 722 14 042 - - -
299

B EC136 Emalahleni 51 675 54 377 59 407 22 000 21 548 19 708 - - -

B EC137 Dr. A.B. Xuma 94 894 99 858 109 095 8 600 6 491 6 651 - - -
B EC138 Sakhisizwe 22 939 24 139 26 371 24 000 23 121 20 939 - - -
B EC139 Enoch Mgijima 48 079 50 593 55 273 7 000 7 399 6 926 - - -
Total: Chris Hani Municipalities 325 979 343 029 374 759 83 600 80 755 75 000 - - -
B EC141 Elundini 96 308 101 345 110 720 20 200 21 998 19 024 - - -
B EC142 Senqu 66 379 69 850 76 312 20 200 21 998 19 024 - - -
B EC145 Walter Sisulu 12 470 13 122 14 336 20 210 22 004 18 952 - - -
Total: Joe Gqabi Municipalities 175 157 184 317 201 368 60 610 66 000 57 000 - - -
B EC153 Ngquza Hill 163 330 171 873 187 772 35 000 32 726 29 542 - - -
B EC154 Port St Johns 92 882 97 740 106 781 8 000 10 584 9 530 - - -
B EC155 Nyandeni 167 200 175 945 192 221 8 000 10 584 9 530 - - -
B EC156 Mhlontlo 105 157 110 657 120 893 37 000 29 269 25 677 - - -
B EC157 King Sabata Dalindyebo 193 987 204 133 223 016 12 000 11 837 10 721 - - -
Total: O.R. Tambo Municipalities 722 556 760 348 830 683 100 000 95 000 85 000 - - -
B EC441 Matatiele 103 903 109 337 119 451 21 227 17 277 18 623 - - -
B EC442 Umzimvubu 105 348 110 858 121 113 24 534 19 947 20 665 - - -
B EC443 Winnie Madikizela-Mandela 152 706 160 693 175 558 29 341 25 212 26 390 - - -
B EC444 Ntabankulu 64 799 68 188 74 496 33 898 27 564 29 322 - - -
Total: Alfred Nzo Municipalities 426 756 449 076 490 618 109 000 90 000 95 000 - - -

Total: Eastern Cape Municipalities 2 138 959 2 250 832 2 459 044 430 735 431 691 422 000 - - -
 APPENDIX W2
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: MUNICIPAL INFRASTRUCTURE GRANT (MIG) AND WATER SERVICES INFRASTRUCTURE GRANT (WSIG)

(BREAKDOWN OF MIG AND WSIG ALLOCATIONS PER LOCAL MUNICIPALITY FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES)

Schedule 5, Part B Schedule 6, Part B

Breakdown of MIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities
authorised for services authorised for services authorised for services

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

KWAZULU-NATAL

B KZN212 uMdoni 49 807 52 412 57 260 20 000 20 000 25 000 - - -

B KZN213 uMzumbe 88 423 93 048 101 655 20 000 20 000 20 000 - - -
B KZN214 uMuziwabantu 39 647 41 721 45 581 20 000 20 000 20 000 - - -
B KZN216 Ray Nkonyeni - - - 40 000 40 000 45 000 - - -
Total: Ugu Municipalities 177 877 187 181 204 496 100 000 100 000 110 000 - - -
B KZN221 uMshwathi 31 339 32 978 36 029 60 000 65 400 63 000 - - -
B KZN222 uMngeni 20 896 21 989 24 023 7 500 8 400 8 800 - - -
B KZN223 Mpofana 8 295 8 729 9 537 7 500 8 400 8 800 - - -
300

B KZN224 iMpendle 12 086 12 718 13 895 7 500 8 400 8 800 - - -

B KZN226 Mkhambathini 20 409 21 476 23 463 7 500 8 400 8 800 - - -
B KZN227 Richmond 19 175 20 178 22 044 10 000 11 000 11 800 - - -
Total: uMgungundlovu Municipalities 112 200 118 068 128 991 100 000 110 000 110 000 - - -
B KZN235 Okhahlamba 49 729 52 330 57 171 27 500 27 500 30 250 - - -
B KZN237 iNkosi Langalibalele 67 194 70 708 77 249 45 000 45 000 49 500 - - -
B KZN238 Alfred Duma 89 606 94 292 103 015 27 500 27 500 30 250 - - -
Total: uThukela Municipalities 206 529 217 330 237 435 100 000 100 000 110 000 - - -
B KZN241 eNdumeni 10 312 10 851 11 855 6 212 6 424 7 650 - - -
B KZN242 Nquthu 54 384 57 228 62 522 6 212 6 424 7 193 - - -
B KZN244 uMsinga 89 533 94 216 102 932 66 364 71 728 77 732 - - -
B KZN245 uMvoti 57 050 60 033 65 587 6 212 6 424 7 425 - - -
Total: uMzinyathi Municipalities 211 279 222 328 242 896 85 000 91 000 100 000 - - -
B KZN253 eMadlangeni 11 573 12 179 13 305 60 000 70 000 70 000 - - -
B KZN254 Dannhauser 30 171 31 749 34 686 25 000 30 000 30 000 - - -
Total: Amajuba Municipalities 41 744 43 928 47 991 85 000 100 000 100 000 - - -
 APPENDIX W2
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: MUNICIPAL INFRASTRUCTURE GRANT (MIG) AND WATER SERVICES INFRASTRUCTURE GRANT (WSIG)

(BREAKDOWN OF MIG AND WSIG ALLOCATIONS PER LOCAL MUNICIPALITY FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES)

Schedule 5, Part B Schedule 6, Part B

Breakdown of MIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities
authorised for services authorised for services authorised for services

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)
B KZN261 eDumbe 17 708 18 634 20 358 25 000 24 545 28 227 - - -
B KZN262 uPhongolo 50 612 53 259 58 185 5 000 4 545 5 227 - - -
B KZN263 AbaQulusi 54 438 57 285 62 584 20 000 21 820 25 092 - - -
B KZN265 Nongoma 79 190 83 332 91 040 25 000 24 545 28 227 - - -
B KZN266 Ulundi 52 595 55 346 60 466 25 000 24 545 28 227 - - -
Total: Zululand Municipalities 254 543 267 856 292 633 100 000 100 000 115 000 - - -
B KZN271 uMhlabuyalingana 67 804 71 350 77 951 - - - 50 000 66 050 125 000
B KZN272 Jozini 81 239 85 488 93 396 - - - 50 000 57 331 95 458
B KZN275 Mtubatuba 61 203 64 404 70 361 - - - 50 000 44 400 96 218
B KZN276 Big Five Hlabisa 31 439 33 083 36 144 - - - 50 000 67 550 140 979
Total: uMkhanyakude Municipalities 241 685 254 325 277 852 - - - 200 000 235 331 457 655
301

B KZN281 uMfolozi 36 683 38 602 42 173 25 000 55 000 29 000 - - -

B KZN284 uMlalazi 83 352 87 712 95 825 25 000 17 000 29 000 - - -
B KZN285 Mthonjaneni 31 909 33 578 36 684 25 000 14 000 28 500 - - -
B KZN286 Nkandla 39 552 41 621 45 471 25 000 14 000 28 500 - - -
Total: King Cetshwayo Municipalities 191 496 201 513 220 153 100 000 100 000 115 000 - - -
B KZN291 Mandeni 47 270 49 742 54 344 25 000 25 000 28 227 - - -
B KZN292 KwaDukuza 71 066 74 783 81 700 25 000 25 000 29 273 - - -
B KZN293 Ndwedwe 49 407 51 992 56 801 25 000 25 000 29 273 - - -
B KZN294 Maphumulo 48 807 51 360 56 111 25 000 25 000 28 227 - - -
Total: iLembe Municipalities 216 550 227 877 248 956 100 000 100 000 115 000 - - -
B KZN433 Greater Kokstad 11 821 12 440 13 590 5 000 5 000 5 227 - - -
B KZN434 uBuhlebezwe 53 104 55 881 61 050 40 000 40 000 47 046 - - -
B KZN435 uMzimkhulu 109 299 115 016 125 655 50 000 50 000 57 500 - - -
B KZN436 Dr Nkosazana Dlamini Zuma 51 398 54 086 59 090 5 000 5 000 5 227 - - -
Total: Harry Gwala Municipalities 225 622 237 423 259 385 100 000 100 000 115 000 - - -

Total: KwaZulu-Natal Municipalities 1 879 525 1 977 829 2 160 788 870 000 901 000 990 000 200 000 235 331 457 655
 APPENDIX W2
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: MUNICIPAL INFRASTRUCTURE GRANT (MIG) AND WATER SERVICES INFRASTRUCTURE GRANT (WSIG)

(BREAKDOWN OF MIG AND WSIG ALLOCATIONS PER LOCAL MUNICIPALITY FOR DISTRICT MUNICIPALITIES AUTHORISED FOR SERVICES)

Schedule 5, Part B Schedule 6, Part B

Breakdown of MIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities Breakdown of WSIG allocations for district municipalities
authorised for services authorised for services authorised for services

National and Municipal Financial Year National and Municipal Financial Year National and Municipal Financial Year

2024/25 2025/26 2026/27 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Category Municipality
(R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani 130 181 136 990 149 662 47 998 - - 93 310 96 000 100 416
B LIM332 Greater Letaba 103 309 108 712 118 769 - - - - - -
B LIM333 Greater Tzaneen 205 151 215 881 235 851 - - - - - -
B LIM334 Ba-Phalaborwa 36 867 38 795 42 384 - - - - - -
B LIM335 Maruleng 44 159 46 468 50 767 - - - - - -
Total: Mopani Municipalities 519 667 546 846 597 433 47 998 - - 93 310 96 000 100 416
B LIM341 Musina 31 938 33 609 36 718 4 244 7 619 8 308 - - -
B LIM343 Thulamela 214 863 226 101 247 016 65 873 102 360 117 813 - - -
B LIM344 Makhado 183 596 193 199 211 071 4 244 7 619 8 308 - - -
B LIM345 Collins Chabane 159 108 167 429 182 917 4 244 7 619 8 308 - - -
Total: Vhembe Municipalities 589 505 620 338 677 722 78 605 125 217 142 737 - - -
B LIM351 Blouberg 92 140 96 959 105 928 33 000 23 000 18 022 - - -
B LIM353 Molemole 61 504 64 721 70 708 45 000 42 000 42 000 - - -
B LIM355 Lepele-Nkumpi 107 578 113 205 123 677 29 000 15 000 15 000 - - -
302

Total: Capricorn Municipalities 261 222 274 885 300 313 107 000 80 000 75 022 - - -
B LIM471 Ephraim Mogale 54 149 56 981 62 252 3 671 4 009 4 152 10 000 12 000 13 000
B LIM472 Elias Motsoaledi 130 203 137 014 149 688 3 671 4 009 4 152 15 000 19 000 18 220
B LIM473 Makhuduthamaga 148 617 156 390 170 857 19 092 20 844 22 421 15 000 19 000 18 000
B LIM476 Fetakgomo Tubatse 210 585 221 599 242 098 17 529 19 138 21 297 23 531 20 000 24 000
Total: Sekhukhune Municipalities 543 554 571 984 624 895 43 963 48 000 52 022 63 531 70 000 73 220

Total: Limpopo Municipalities 1 913 948 2 014 053 2 200 363 277 566 253 217 269 781 156 841 166 000 173 636

NORTH WEST

B NW381 Ratlou 55 888 58 811 64 251 - - - - - -

B NW382 Tswaing 43 315 45 580 49 796 - - - - - -
B NW383 Mafikeng 125 016 131 555 143 724 - - - - - -
B NW384 Ditsobotla 51 855 54 568 59 615 - - - - - -
B NW385 Ramotshere Moiloa 64 853 68 245 74 558 - - - 118 188 142 378 142 378
Total: Ngaka Modiri Molema Municipalities 340 927 358 759 391 944 - - - 118 188 142 378 142 378
B NW392 Naledi 13 398 14 099 15 403 6 000 8 247 9 087 - - -
B NW393 Mamusa 11 405 12 001 13 111 18 000 24 659 25 608 - - -
B NW394 Greater Taung 82 833 87 165 95 229 6 000 8 248 9 087 - - -
B NW396 Lekwa-Teemane 4 681 4 926 5 381 45 000 37 113 38 218 - - -
B NW397 Kagisano-Molopo 42 166 44 374 48 482 - - - - - -
Total: Dr Ruth Segomotsi Mompati Municipalities 154 483 162 565 177 606 75 000 78 267 82 000 - - -

Total: North West Municipalities 495 410 521 324 569 550 75 000 78 267 82 000 118 188 142 378 142 378

National Total 6 427 842 6 764 038 7 389 745 1 653 301 1 664 175 1 763 781 475 029 543 709 773 669
 APPENDIX W3

APPENDIX TO SCHEDULE 5, PART B: MUNICIPAL INFRASTRUCTURE GRANT

RING-FENCED FUNDING FOR SPORT INFRASTRUCTURE - BREAKDOWN PER MUNICIPALITY

303

(National and Municipal Financial Years)

 304

APPENDIX W3
APPENDIX TO SCHEDULE 5, PART B: MUNICIPAL INFRASTRUCTURE GRANT
RING-FENCED FUNDING FOR SPORT INFRASTRUCTURE - BREAKDOWN PER MUNICIPALITY

Ring-fenced Municipal Infrastructure Grant

allocations for sport infrastructure

National and Municipal Financial Year

2024/25 2025/26 2026/27

Category Municipality Project
(R'000) (R'000) (R'000)

EASTERN CAPE

B EC106 Sundays River Valley Construction of Nomathamsanqa sport facility 10 000 - -

Total: Sarah Baartman Municipalities 10 000 - -
B EC124 Amahlathi Construction of Mlungisi sport field 4 900 - -
Total: Amathole Municipalities 4 900
B EC138 Sakhisizwe Construction of Cala sport field 10 000 - -
Total: Chris Hani Municipalities 10 000
B EC142 Senqu Construction of Blue Gums sport facility 10 000 - -
Total: Joe Gqabi Municipalities 10 000
B EC153 Ngquza Hill Construction of Zone 5 sport field 10 000 - -
Total: O.R. Tambo Municipalities 10 000
B EC444 Ntabankulu Construction of Ntabankulu sports field - Phase 3 10 000 - -
Total: Alfred Nzo Municipalities 10 000 - -

Total: Eastern Cape Municipalities 54 900 - -

FREE STATE

B FS161 Letsemeng Construction of Bolokanang sport field 8 000 - -

B FS163 Mohokare Construction of Roleleathunya sport facility 3 400 - -
Total: Xhariep Municipalities 11 400 - -
B FS183 Tswelopele Upgrading of Phahameng stadium 10 000 - -
B FS185 Nala Upgrading of Nala sport facilities 10 000 - -
Total: Lejweleputswa Municipalities 20 000 - -
B FS194 Maluti-a-Phofung Upgrading of Harrismith swimming pool 8 000 - -
Total: Thabo Mofutsanyana Municipalities 8 000 - -

Total: Free State Municipalities 39 400 - -

GAUTENG

B GT422 Midvaal Construction and installation of recreational equipment for various

10 000 - -
parks in Midvaal
B GT423 Lesedi Upgrading of Ratanda sport and recreation sport facility 10 000 - -
Total: Sedibeng Municipalities 20 000 - -
B GT485 Rand West City Upgrading of Toekomsrus stadium 10 000 - -
Total: West Rand Municipalities 10 000 - -

Total: Gauteng Municipalities 30 000 - -

KWAZULU-NATAL

B KZN212 uMdoni Upgrading of Umzinto sport field - Phase 2 3 000 - -

Total: Ugu Municipalities 3 000 - -
B KZN235 Okhahlamba Upgrading of Bergville sport field 10 000 - -
B KZN238 Alfred Duma Construction of Ladysmith high perfomance center 10 000 - -
Total: uThukela Municipalities 20 000 - -
B KZN242 Nquthu Construction of Nondweni sport field - Phase 2 10 000 - -
B KZN245 uMvoti Construction of Mbangweni sport field 10 000 - -
Total: uMzinyathi Municipalities 20 000 - -
B KZN262 uPhongolo Construction of Belgrafe fitness centre 8 000 - -
Total: Zululand Municipalities 8 000 - -
B KZN281 uMfolozi Construction of Nzalabantu sport field 7 200 - -
B KZN284 uMlalazi Construction of Tap-Tap Makhathini boxing center 10 000 - -
Total: King Cetshwayo Municipalities 17 200 - -
B KZN435 uMzimkhulu Construction of sport field in Khiliva 9 000 - -
Total: Harry Gwala Municipalities 9 000 - -

Total: KwaZulu-Natal Municipalities 77 200 - -

LIMPOPO

B LIM332 Greater Letaba Installations of Outdoor gyms in Bodupe, Matshwi and Rotterdam
4 700 - -
communities
B LIM335 Maruleng Construction of Maruleng indoor sport centre 10 000 - -
Total: Mopani Municipalities 14 700 - -
B LIM368 Modimolle-Mookgophong Construction of Mogopong sport facility 10 000 - -
Total: Waterberg Municipalities 10 000 - -
B LIM471 Ephraim Mogale Construction of Matlakereng sport facility 10 000 - -
B LIM472 Elias Motsoaledi Upgrading of Tafelkop stadium 10 000 - -
B LIM476 Fetakgomo Tubatse Construction of Kgopaneng Sports hub and Strydkraal sports hub 10 000 - -
Total: Sekhukhune Municipalities 30 000 - -

Total: Limpopo Municipalities 54 700 - -

 305

APPENDIX W3
APPENDIX TO SCHEDULE 5, PART B: MUNICIPAL INFRASTRUCTURE GRANT
RING-FENCED FUNDING FOR SPORT INFRASTRUCTURE - BREAKDOWN PER MUNICIPALITY

Ring-fenced Municipal Infrastructure Grant

allocations for sport infrastructure

National and Municipal Financial Year

2024/25 2025/26 2026/27

Category Municipality Project
(R'000) (R'000) (R'000)

MPUMALANGA

B MP301 Chief Albert Luthuli Upgrading of Mpuluzi stadium 10 000 - -

B MP304 Dr Pixley ka Isaka Seme Construction of combi-courts 4 000 - -
B MP306 Dipaleseng Construction of siyathemba stadium 5 000 - -
B MP307 Govan Mbeki Upgrading of Lebohang Stadium 10 000 - -
Total: Gert Sibande Municipalities 29 000 - -
B MP314 Emakhazeni Upgrading of Sakhelwe community stadium 10 000 - -
B MP315 Thembisile Hani Upgrading of KwaMhlanga stadium 10 000 - -
Total: Nkangala Municipalities 20 000 - -
B MP325 Bushbuckridge Construction of Love and Peace ground 1 800 - -
Total: Ehlanzeni Municipalities 1 800 - -

Total: Mpumalanga Municipalities 50 800 - -

NORTHERN CAPE
B NC065 Hantam Upgrading of Brandvlei sport facility 10 000 - -
Total: Namakwa Municipalities 10 000 - -
B NC078 Siyancuma Construction of Siyancuma sport facility 8 000 - -
Total: Pixley Ka Seme Municipalities 8 000 - -
B NC084 !Kheis Upgrading of Sternham sports and recreational facility 10 000 - -
Total: Z.F. Mgcawu Municipalities 10 000 - -
B NC093 Magareng Upgrading of Ikhutseng sport complex 10 000 - -
B NC094 Phokwane Upgrading of the Ganspan sporting complex 10 000 - -
Total: Frances Baard Municipalities 20 000 - -
B NC453 Gamagara Upgrading of Gamagara sport facility 10 000 - -
Total: John Taolo Gaetsewe Municipalities 10 000 - -

Total: Northern Cape Municipalities 58 000 - -

NORTH WEST

B NW374 Kgetlengrivier Upgrading of Borolelo sport facility 10 000 - -

Total: Bojanala Platinum Municipalities 10 000 - -
B NW381 Ratlou Construction of Matloding and Logageng sports facility 10 000 - -
B NW382 Tswaing Upgrading of the Delareyville sports complex 10 000 - -
Total: Ngaka Modiri Molema Municipalities 20 000 - -
B NW392 Naledi Construction of Rekgaratlhile sports ground 9 000 - -
B NW393 Mamusa Construction of Motoro sport facility 10 000 - -
B NW394 Greater Taung Construction of Modimiog sport facility 10 000 - -
B NW396 Lekwa-Teemane Construction of Otlanang sport facility 8 000 - -
Total: Dr Ruth Segomotsi Mompati Municipalities 37 000 - -
B NW403 City of Matlosana Construction of Jouberton sport complex 10 000 - -
Total: Dr Kenneth Kaunda Municipalities 10 000 - -

Total: North West Municipalities 77 000 - -

WESTERN CAPE

B WC015 Swartland Upgading of Ilingelethu sport facility 5 000 - -

Total: West Coast Municipalities 5 000 - -
B WC033 Cape Agulhas Upgrading of Cape Agulhus Napier sport facility 5 000 - -
Total: Overberg Municipalities 5 000 - -

Total: Western Cape Municipalities 10 000 - -

Unallocated - 452 000 452 000

National Total 452 000 452 000 452 000

 APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME INTEGRATED GRANT
FOR MUNICIPALITIES
306

(National and Municipal Financial Years)

 307

APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME

INTEGRATED GRANT FOR MUNICIPALITIES

Expanded Public Works Programme Integrated Grant for

Municipalities
National and Municipal Financial Year
FTE Target
for 2024/25 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000)

EASTERN CAPE

A BUF Buffalo City 30 2 314 - -

A NMA Nelson Mandela Bay 45 3 480 - -

B EC101 Dr Beyers Naude 18 1 359 - -

B EC102 Blue Crane Route 17 1 280 - -
B EC104 Makana 16 1 202 - -
B EC105 Ndlambe 17 1 317 - -
B EC106 Sundays River Valley 16 1 232 - -
B EC108 Kouga 19 1 495 - -
B EC109 Kou-Kamma 16 1 258 - -
C DC10 Sarah Baartman District Municipality 16 1 200 - -
Total: Sarah Baartman Municipalities 135 10 343 - -

B EC121 Mbhashe 26 1 989 - -

B EC122 Mnquma 21 1 610 - -
B EC123 Great Kei 16 1 207 - -
B EC124 Amahlathi 16 1 211 - -
B EC126 Ngqushwa 19 1 448 - -
B EC129 Raymond Mhlaba 39 2 983 - -
C DC12 Amathole District Municipality 24 1 878 - -
Total: Amathole Municipalities 161 12 326 - -

B EC131 Inxuba Yethemba 19 1 454 - -

B EC135 Intsika Yethu 25 1 914 - -
B EC136 Emalahleni 23 1 756 - -
B EC137 Dr. A.B. Xuma 23 1 792 - -
B EC138 Sakhisizwe 18 1 423 - -
B EC139 Enoch Mgijima 33 2 503 - -
C DC13 Chris Hani District Municipality 28 2 118 - -
Total: Chris Hani Municipalities 169 12 960 - -

B EC141 Elundini 27 2 114 - -

B EC142 Senqu 21 1 620 - -
B EC145 Walter Sisulu 17 1 309 - -
C DC14 Joe Gqabi District Municipality 24 1 836 - -
Total: Joe Gqabi Municipalities 89 6 879 - -

B EC153 Ngquza Hill 21 1 593 - -

B EC154 Port St Johns 22 1 676 - -
B EC155 Nyandeni 22 1 661 - -
B EC156 Mhlontlo 26 1 966 - -
B EC157 King Sabata Dalindyebo 42 3 268 - -
C DC15 O.R. Tambo District Municipality 50 3 846 - -
Total: O.R. Tambo Municipalities 183 14 010 - -

B EC441 Matatiele 50 3 880 - -

B EC442 Umzimvubu 35 2 656 - -
B EC443 Winnie Madikizela-Mandela 39 2 981 - -
B EC444 Ntabankulu 35 2 675 - -
C DC44 Alfred Nzo District Municipality 47 3 603 - -
Total: Alfred Nzo Municipalities 206 15 795 - -

Total: Eastern Cape Municipalities 1 018 78 107 - -

 308

APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME

INTEGRATED GRANT FOR MUNICIPALITIES

Expanded Public Works Programme Integrated Grant for

Municipalities
National and Municipal Financial Year
FTE Target
for 2024/25 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000)

FREE STATE

A MAN Mangaung 24 1 839 - -

B FS161 Letsemeng 16 1 200 - -

B FS162 Kopanong 16 1 200 - -
B FS163 Mohokare 16 1 217 - -
C DC16 Xhariep District Municipality 16 1 241 - -
Total: Xhariep Municipalities 64 4 858 - -

B FS181 Masilonyana 16 1 200 - -

B FS182 Tokologo 16 1 200 - -
B FS183 Tswelopele 17 1 335 - -
B FS184 Matjhabeng 19 1 460 - -
B FS185 Nala 16 1 200 - -
C DC18 Lejweleputswa District Municipality 17 1 322 - -
Total: Lejweleputswa Municipalities 101 7 717 - -

B FS191 Setsoto 18 1 394 - -

B FS192 Dihlabeng 20 1 552 - -
B FS193 Nketoana 16 1 200 - -
B FS194 Maluti-a-Phofung 55 4 219 - -
B FS195 Phumelela 16 1 234 - -
B FS196 Mantsopa 17 1 279 - -
C DC19 Thabo Mofutsanyana District Municipality 25 1 913 - -
Total: Thabo Mofutsanyana Municipalities 167 12 791 - -

B FS201 Moqhaka 17 1 299 - -

B FS203 Ngwathe 19 1 480 - -
B FS204 Metsimaholo 16 1 200 - -
B FS205 Mafube 16 1 200 - -
C DC20 Fezile Dabi District Municipality 16 1 200 - -
Total: Fezile Dabi Municipalities 84 6 379 - -

Total: Free State Municipalities 440 33 584 - -

GAUTENG

A EKU City of Ekurhuleni 129 9 920 - -

A JHB City of Johannesburg 65 4 967 - -
A TSH City of Tshwane 240 18 468 - -

B GT421 Emfuleni 50 3 869 - -

B GT422 Midvaal 21 1 619 - -
B GT423 Lesedi 16 1 214 - -
C DC42 Sedibeng District Municipality 16 1 222 - -
Total: Sedibeng Municipalities 103 7 924 - -

B GT481 Mogale City 33 2 501 - -

B GT484 Merafong City 16 1 232 - -
B GT485 Rand West City 22 1 728 - -
C DC48 West Rand District Municipality 16 1 250 - -
Total: West Rand Municipalities 87 6 711 - -

Total: Gauteng Municipalities 624 47 990 - -

 309

APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME

INTEGRATED GRANT FOR MUNICIPALITIES

Expanded Public Works Programme Integrated Grant for

Municipalities
National and Municipal Financial Year
FTE Target
for 2024/25 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000)

KWAZULU-NATAL

A ETH eThekwini 244 18 790 - -

B KZN212 uMdoni 16 1 249 - -

B KZN213 uMzumbe 18 1 400 - -
B KZN214 uMuziwabantu 19 1 497 - -
B KZN216 Ray Nkonyeni 42 3 255 - -
C DC21 Ugu District Municipality 37 2 864 - -
Total: Ugu Municipalities 132 10 265 - -

B KZN221 uMshwathi 23 1 760 - -

B KZN222 uMngeni 17 1 336 - -
B KZN223 Mpofana 16 1 267 - -
B KZN224 iMpendle 21 1 645 - -
B KZN225 Msunduzi 27 2 092 - -
B KZN226 Mkhambathini 20 1 541 - -
B KZN227 Richmond 18 1 410 - -
C DC22 uMgungundlovu District Municipality 25 1 889 - -
Total: uMgungundlovu Municipalities 167 12 940 - -

B KZN235 Okhahlamba 35 2 657 - -

B KZN237 iNkosi Langalibalele 23 1 807 - -
B KZN238 Alfred Duma 32 2 471 - -
C DC23 uThukela District Municipality 22 1 685 - -
Total: uThukela Municipalities 112 8 620 - -

B KZN241 eNdumeni 20 1 561 - -

B KZN242 Nquthu 19 1 478 - -
B KZN244 uMsinga 43 3 287 - -
B KZN245 uMvoti 28 2 115 - -
C DC24 uMzinyathi District Municipality 70 5 349 - -
Total: uMzinyathi Municipalities 180 13 790 - -

B KZN252 Newcastle 25 1 896 - -

B KZN253 eMadlangeni 17 1 331 - -
B KZN254 Dannhauser 23 1 770 - -
C DC25 Amajuba District Municipality 20 1 551 - -
Total: Amajuba Municipalities 85 6 548 - -

B KZN261 eDumbe 19 1 482 - -

B KZN262 uPhongolo 26 1 990 - -
B KZN263 AbaQulusi 23 1 793 - -
B KZN265 Nongoma 30 2 307 - -
B KZN266 Ulundi 31 2 420 - -
C DC26 Zululand District Municipality 68 5 227 - -
Total: Zululand Municipalities 197 15 219 - -

B KZN271 uMhlabuyalingana 32 2 452 - -

B KZN272 Jozini 48 3 674 - -
B KZN275 Mtubatuba 29 2 226 - -
B KZN276 Big Five Hlabisa 25 1 909 - -
C DC27 uMkhanyakude District Municipality 56 4 270 - -
Total: uMkhanyakude Municipalities 190 14 531 - -

B KZN281 uMfolozi 27 2 099 - -

B KZN282 uMhlathuze 35 2 674 - -
B KZN284 uMlalazi 36 2 787 - -
B KZN285 Mthonjaneni 29 2 243 - -
B KZN286 Nkandla 32 2 477 - -
C DC28 King Cetshwayo District Municipality 53 4 040 - -
Total: King Cetshwayo Municipalities 212 16 320 - -

B KZN291 Mandeni 24 1 815 - -

B KZN292 KwaDukuza 21 1 589 - -
B KZN293 Ndwedwe 27 2 067 - -
B KZN294 Maphumulo 20 1 536 - -
C DC29 iLembe District Municipality 40 3 071 - -
Total: iLembe Municipalities 132 10 078 - -

B KZN433 Greater Kokstad 22 1 657 - -

B KZN434 uBuhlebezwe 21 1 620 - -
B KZN435 uMzimkhulu 32 2 471 - -
B KZN436 Dr Nkosazana Dlamini Zuma 24 1 832 - -
C DC43 Harry Gwala District Municipality 58 4 460 - -
Total: Harry Gwala Municipalities 157 12 040 - -

Total: KwaZulu-Natal Municipalities 1 808 139 141 - -

 310

APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME

INTEGRATED GRANT FOR MUNICIPALITIES

Expanded Public Works Programme Integrated Grant for

Municipalities
National and Municipal Financial Year
FTE Target
for 2024/25 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000)

LIMPOPO

B LIM331 Greater Giyani 44 3 348 - -

B LIM332 Greater Letaba 24 1 874 - -
B LIM333 Greater Tzaneen 65 5 011 - -
B LIM334 Ba-Phalaborwa 23 1 769 - -
B LIM335 Maruleng 21 1 616 - -
C DC33 Mopani District Municipality 88 6 799 - -
Total: Mopani Municipalities 265 20 417 - -

B LIM341 Musina 26 1 975 - -

B LIM343 Thulamela 48 3 683 - -
B LIM344 Makhado 33 2 560 - -
B LIM345 Collins Chabane 22 1 725 - -
C DC34 Vhembe District Municipality 66 5 114 - -
Total: Vhembe Municipalities 195 15 057 - -

B LIM351 Blouberg 26 2 005 - -

B LIM353 Molemole 18 1 386 - -
B LIM354 Polokwane 80 6 117 - -
B LIM355 Lepele-Nkumpi 23 1 756 - -
C DC35 Capricorn District Municipality 36 2 773 - -
Total: Capricorn Municipalities 183 14 037 - -

B LIM361 Thabazimbi 18 1 360 - -

B LIM362 Lephalale 17 1 311 - -
B LIM366 Bela-Bela 20 1 502 - -
B LIM367 Mogalakwena 21 1 610 - -
B LIM368 Modimolle-Mookgophong 21 1 641 - -
C DC36 Waterberg District Municipality 16 1 200 - -
Total: Waterberg Municipalities 113 8 624 - -

B LIM471 Ephraim Mogale 20 1 549 - -

B LIM472 Elias Motsoaledi 34 2 609 - -
B LIM473 Makhuduthamaga 31 2 348 - -
B LIM476 Fetakgomo Tubatse 23 1 742 - -
C DC47 Sekhukhune District Municipality 139 10 676 - -
Total: Sekhukhune Municipalities 247 18 924 - -

Total: Limpopo Municipalities 1 003 77 059 - -

MPUMALANGA

B MP301 Chief Albert Luthuli 34 2 580 - -

B MP302 Msukaligwa 17 1 285 - -
B MP303 Mkhondo 26 2 004 - -
B MP304 Dr Pixley ka Isaka Seme 25 1 931 - -
B MP305 Lekwa 23 1 760 - -
B MP306 Dipaleseng 17 1 285 - -
B MP307 Govan Mbeki 21 1 597 - -
C DC30 Gert Sibande District Municipality 22 1 718 - -
Total: Gert Sibande Municipalities 185 14 160 - -

B MP311 Victor Khanye 18 1 361 - -

B MP312 Emalahleni 42 3 193 - -
B MP313 Steve Tshwete 24 1 808 - -
B MP314 Emakhazeni 19 1 434 - -
B MP315 Thembisile Hani 29 2 217 - -
B MP316 Dr JS Moroka 28 2 155 - -
C DC31 Nkangala District Municipality 22 1 706 - -
Total: Nkangala Municipalities 182 13 874 - -

B MP321 Thaba Chweu 21 1 608 - -

B MP324 Nkomazi 32 2 436 - -
B MP325 Bushbuckridge 41 3 149 - -
B MP326 City of Mbombela 67 5 117 - -
C DC32 Ehlanzeni District Municipality 18 1 389 - -
Total: Ehlanzeni Municipalities 179 13 699 - -

Total: Mpumalanga Municipalities 546 41 733 - -

 311

APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME

INTEGRATED GRANT FOR MUNICIPALITIES

Expanded Public Works Programme Integrated Grant for

Municipalities
National and Municipal Financial Year
FTE Target
for 2024/25 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000)

NORTHERN CAPE

B NC061 Richtersveld 16 1 200 - -

B NC062 Nama Khoi 16 1 230 - -
B NC064 Kamiesberg 16 1 200 - -
B NC065 Hantam 16 1 213 - -
B NC066 Karoo Hoogland 16 1 200 - -
B NC067 Khâi-Ma 16 1 200 - -
C DC6 Namakwa District Municipality 16 1 206 - -
Total: Namakwa Municipalities 112 8 449 - -

B NC071 Ubuntu 16 1 200 - -

B NC072 Umsobomvu 16 1 200 - -
B NC073 Emthanjeni 16 1 200 - -
B NC074 Kareeberg 16 1 200 - -
B NC075 Renosterberg 16 1 200 - -
B NC076 Thembelihle 16 1 200 - -
B NC077 Siyathemba 16 1 200 - -
B NC078 Siyancuma 16 1 200 - -
C DC7 Pixley Ka Seme District Municipality 16 1 200 - -
Total: Pixley Ka Seme Municipalities 144 10 800 - -

B NC082 !Kai !Garib 16 1 248 - -

B NC084 !Kheis 16 1 200 - -
B NC085 Tsantsabane 16 1 200 - -
B NC086 Kgatelopele 16 1 200 - -
B NC087 Dawid Kruiper 16 1 200 - -
C DC8 Z.F. Mgcawu District Municipality 16 1 251 - -
Total: Z.F. Mgcawu Municipalities 96 7 299 - -

B NC091 Sol Plaatjie 29 2 267 - -

B NC092 Dikgatlong 17 1 278 - -
B NC093 Magareng 16 1 242 - -
B NC094 Phokwane 16 1 200 - -
C DC9 Frances Baard District Municipality 17 1 274 - -
Total: Frances Baard Municipalities 95 7 261 - -

B NC451 Joe Morolong 16 1 231 - -

B NC452 Ga-Segonyana 17 1 271 - -
B NC453 Gamagara 16 1 217 - -
C DC45 John Taolo Gaetsewe District Municipality 16 1 235 - -
Total: John Taolo Gaetsewe Municipalities 65 4 954 - -

Total: Northern Cape Municipalities 512 38 763 - -

NORTH WEST

B NW371 Moretele 20 1 550 - -

B NW372 Madibeng 17 1 293 - -
B NW373 Rustenburg 20 1 572 - -
B NW374 Kgetlengrivier 16 1 209 - -
B NW375 Moses Kotane 18 1 359 - -
C DC37 Bojanala Platinum District Municipality 18 1 361 - -
Total: Bojanala Platinum Municipalities 109 8 344 - -

B NW381 Ratlou 21 1 589 - -

B NW382 Tswaing 17 1 329 - -
B NW383 Mafikeng 20 1 550 - -
B NW384 Ditsobotla 16 1 213 - -
B NW385 Ramotshere Moiloa 24 1 812 - -
C DC38 Ngaka Modiri Molema District Municipality 30 2 291 - -
Total: Ngaka Modiri Molema Municipalities 128 9 784 - -

B NW392 Naledi 16 1 203 - -

B NW393 Mamusa 20 1 516 - -
B NW394 Greater Taung 22 1 715 - -
B NW396 Lekwa-Teemane 16 1 200 - -
B NW397 Kagisano-Molopo 26 2 036 - -
C DC39 Dr Ruth Segomotsi Mompati District Municipality 17 1 287 - -
Total: Dr Ruth Segomotsi Mompati Municipalities 117 8 957 - -

B NW403 City of Matlosana 20 1 555 - -

B NW404 Maquassi Hills 17 1 314 - -
B NW405 JB Marks 28 2 177 - -
C DC40 Dr Kenneth Kaunda District Municipality 19 1 452 - -
Total: Dr Kenneth Kaunda Municipalities 84 6 498 - -

Total: North West Municipalities 438 33 583 - -

 312

APPENDIX W4

APPENDIX TO SCHEDULE 5, PART B: TARGETS FOR EXPANDED PUBLIC WORKS PROGRAMME

INTEGRATED GRANT FOR MUNICIPALITIES

Expanded Public Works Programme Integrated Grant for

Municipalities
National and Municipal Financial Year
FTE Target
for 2024/25 2024/25 2025/26 2026/27
Category Municipality
(R'000) (R'000) (R'000)

WESTERN CAPE

A CPT City of Cape Town 347 26 664 - -

B WC011 Matzikama 18 1 389 - -

B WC012 Cederberg 20 1 534 - -
B WC013 Bergrivier 19 1 436 - -
B WC014 Saldanha Bay 18 1 368 - -
B WC015 Swartland 21 1 593 - -
C DC1 West Coast District Municipality 17 1 282 - -
Total: West Coast Municipalities 113 8 602 - -

B WC022 Witzenberg 20 1 559 - -

B WC023 Drakenstein 27 2 062 - -
B WC024 Stellenbosch 26 2 021 - -
B WC025 Breede Valley 25 1 895 - -
B WC026 Langeberg 21 1 645 - -
C DC2 Cape Winelands District Municipality 16 1 249 - -
Total: Cape Winelands Municipalities 135 10 431 - -

B WC031 Theewaterskloof 20 1 563 - -

B WC032 Overstrand 25 1 898 - -
B WC033 Cape Agulhas 18 1 363 - -
B WC034 Swellendam 17 1 305 - -
C DC3 Overberg District Municipality 16 1 265 - -
Total: Overberg Municipalities 96 7 394 - -

B WC041 Kannaland 16 1 255 - -

B WC042 Hessequa 16 1 236 - -
B WC043 Mossel Bay 26 1 967 - -
B WC044 George 26 1 966 - -
B WC045 Oudtshoorn 19 1 492 - -
B WC047 Bitou 19 1 474 - -
B WC048 Knysna 17 1 279 - -
C DC4 Garden Route District Municipality 20 1 545 - -
Total: Garden Route Municipalities 159 12 214 - -

B WC051 Laingsburg 16 1 209 - -

B WC052 Prince Albert 16 1 200 - -
B WC053 Beaufort West 16 1 226 - -
C DC5 Central Karoo District Municipality 16 1 203 - -
Total: Central Karoo Municipalities 64 4 838 - -

Total: Western Cape Municipalities 914 70 143 - -

Unallocated - - 567 281 593 271

National Total 7 303 560 103 567 281 593 271

 APPENDIX W5

APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: REGIONAL BULK INFRASTRUCTURE GRANT

BREAKDOWN OF REGIONAL BULK INFRASTRUCTURE GRANT ALLOCATIONS PER LOCAL MUNICIPALITY PER
313

PROJECT

(National and Municipal Financial Years)

 APPENDIX W5
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: REGIONAL BULK INFRASTRUCTURE GRANT

BREAKDOWN OF REGIONAL BULK INFRASTRUCTURE GRANT ALLOCATIONS PER LOCAL MUNICIPALITY PER PROJECT

Schedule 5, Part B Schedule 6, Part B

Breakdown of regional bulk infrastructure grant allocations per local municipality per project
National and Municipal Financial Year National and Municipal Financial Year

Project 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Project Name Category Water Services Authority Benefitting Municipality
Code (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)
EASTERN CAPE
RBIG 5B Nelson Mandela Bay - Water Security Programme A NMA Nelson Mandela Bay Metropolitan Municipality Nelson Mandela Bay Metropolitan Municipality 250 000 390 000 - - - -
Total: Nelson Mandela Bay Metropolitan Municipality 250 000 390 000 - - - -
RS06 Kirkwood Water Treatment Works B EC101 Dr Beyers Naude Local Municipality Dr Beyers Naude Local Municipality - - - 15 000 - -
RS42 James Kleynhans Bulk Water Supply B EC104 Makana Local Municipality Makana Local Municipality - - - 35 000 35 000 33 000
RL01 Ndlambe Bulk Water Supply B EC105 Ndlambe Local Municipality Ndlambe Local Municipality - - - 15 000 30 000 33 000
RS02 Sundays River - Paterson Bulk Water Supply B EC106 Sundays River Valley Local Municipality Sundays River Valley Local Municipality - - - 3 000 1 000 -
RS07 Misgund Bulk Water Supply B EC109 Kou-kamma Local Municipality Koukamma Local Municipality - - - 300 - -
Total: Sarah Baartman Municipalities - - - 68 300 66 000 66 000
RL16 Xhora East Water Supply C DC12 Amathole District Municipality Mbhashe Local Municipality - - - 5 000 4 000 -
RL Sundwana Water Supply C DC12 Amathole District Municipality Mbhashe Local Municipality - - - - 10 000 10 000
Ngqamakhwe Bulk Water Supply (Butterworth Water Transfer
RS C DC12 Amathole District Municipality Mnquma Local Municipality - - - 84 682 111 166 90 401
Scheme)
Total: Amatole Municipalities - - - 89 682 125 166 100 401
RBIG 5B Upgrading of Tsomo Water Treatment Works C DC13 Chris Hani District Municipality Intsika Yethu Local Municipality - 20 000 40 000 - - -
RBIG 5B Cluster 4 CHDM Bulk Water Supply C DC13 Chris Hani District Municipality Dr. A.B. Xuma Local Municipality 61 685 35 575 - - - -
RBIG 5B Cluster 6 CHDM Bulk Water Supply C DC13 Chris Hani District Municipality Dr. A.B. Xuma Local Municipality 20 137 - - - - -
RBIG 5B Xonxa Bulk Water Supply C DC13 Chris Hani District Municipality Dr. A.B. Xuma Local Municipality 35 000 18 960 20 598 - - -
Total: Chris Hani Municipalities 116 822 74 535 60 598 - - -
314

RBIG 5B Lady Grey Bulk Water Supply C DC14 Joe Gqabi District Municipality Senqu Local Municipality - 25 226 21 386 - - -
RBIG 5B Sterkspruit Waste Water Treatment Works C DC14 Joe Gqabi District Municipality Senqu Local Municipality 50 000 75 000 78 450 - - -
Total: Joe Gqabi Municipalities 50 000 100 226 99 836 - - -
RBIG 5B O.R. Tambo, Mthatha, King Sabato Dalinyebo Water Supply C DC15 O.R. Tambo District Municipality King Sabata Dalindyebo Local Municipality 291 113 288 354 384 741
Total: O.R. Tambo Municipalities 291 113 288 354 384 741 - - -
RS48 Kinira Regional Bulk Water Supply Scheme C DC44 Alfred Nzo District Municipality Matatiele Local Municipality - - - - - 5 000
RS50 Mkemane Regional Bulk Water Supply Scheme C DC44 Alfred Nzo District Municipality Umzimvubu Local Municipality - - - - - 5 000
RBIG 6B Greater Mbizana Regional Bulk Water Supply Scheme C DC45 Alfred Nzo District Municipality Winnie Madikizela-Mandela - - - 159 441 139 750 150 028
RS43 Ntabankulu Bulk Water Supply C DC44 Alfred Nzo District Municipality Ntabankulu Local Municipality - - - - - 5 000
Total: Alfred Nzo Municipalities - - - 159 441 139 750 165 028

Total: Eastern Cape Municipalities 707 935 853 115 545 175 317 423 330 916 331 429
 APPENDIX W5
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: REGIONAL BULK INFRASTRUCTURE GRANT

BREAKDOWN OF REGIONAL BULK INFRASTRUCTURE GRANT ALLOCATIONS PER LOCAL MUNICIPALITY PER PROJECT

Schedule 5, Part B Schedule 6, Part B

Breakdown of regional bulk infrastructure grant allocations per local municipality per project
National and Municipal Financial Year National and Municipal Financial Year

Project 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Project Name Category Water Services Authority Benefitting Municipality
Code (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)
FREE STATE
RBIG 5B Rouxville/Smithfield/Zastron Bulk Water Supply B FS163 Mohokare Local Municipality Mohokare Local Municipality 16 161 - - - - -
Total: Xhariep Municipalities 16 161 - - - - -
RS52 Masilonyana Bulk Water Supply B FS181 Masilonyana Local Municipality Masilonyana Local Municipality - - - 25 000 50 000 52 300
Covid-19 Brandford Bulk Sewer Services B FS181 Masilonyana Local Municipality Masilonyana Local Municipality - - - 15 000 4 000 -
RL24 Tokologo Regional Water Supply 2 B FS182 Tokologo Local Municipality Tokologo Local Municipality - - - 40 000 50 000 62 760
BEP Dealesville Bulk Sewer Services B FS182 Tokologo Local Municipality Tokologo Local Municipality - - - 3 000 - -
RS18 Tswelopele Bulk Water Supply B FS183 Tswelopele Local Municipality Tswelopele Local Municipality - - - 10 447 - -
RL34 Mathjabeng Bulk Sewer (Welkom) - Ministerial Intervention B FS184 Matjhabeng Local Municipality Matjhabeng Local Municipality - - - 201 000 250 000 184 699
Total: Lejweleputswa Municipalities - - - 294 447 354 000 299 759
RBIG 5B Setsoto Bulk Water Supply B FS191 Setsoto Local Municipality Setsoto Local Municipality 113 951 50 000 30 000 - - -
BEP Clocolan Bulk Sewer Services B FS191 Setsoto Local Municipality Setsoto Local Municipality - - - 10 000 - -
BEP Ficksburg Bulk Sewer Services B FS191 Setsoto Local Municipality Setsoto Local Municipality - - - 5 000 - -
BEP Senekal Bulk Sewer Services B FS191 Setsoto Local Municipality Setsoto Local Municipality - - - 5 000 - -
RBIG 5B Refurbishment of Ficksburg Waste Water Treatment Works B FS192 Setsoto Local Municipality Setsoto Local Municipality 30 000 20 000 4 222 - - -
RL25 Dihlabeng Bulk Water Supply - Phase 3 B FS192 Dihlabeng Local Municipality Dihlabeng Local Municipality - - - 50 000 60 000 60 000
Covid-19 Lindley Bulk Sewer Services B FS193 Nketoana Local Municipality Nketoana Local Municipality - - - 5 000 30 000 40 570
BEP Arglington Bulk Sewer Services B FS193 Nketoana Local Municipality Nketoana Local Municipality - - - 5 000 - -
BEP Petrus Sten Bulk Sewer Services B FS193 Nketoana Local Municipality Nketoana Local Municipality - - - 5 000 - -
315

RL12 Nketoana Regional Water Supply B FS193 Nketoana Local Municipality Nketoana Local Municipality - - - 60 000 80 000 120 000
RS150 Maluti-a-Phofung Local Municipality Intervention B FS194 Maluti-a-Phofung Local Municipality Maluti-a-Phofung Local Municipality - - - 81 761 75 371 96 989
RBIG 6B Uniqwa Reversal Gravity Pipeline B FS194 Maluti-a-Phofung Local Municipality Maluti-a-Phofung Local Municipality - - - 3 000 - -
RBBIG 6B Refurbishment of Fika-Patso Waste Water Treatment Works B FS194 Maluti-a-Phofung Local Municipality Maluti-a-Phofung Local Municipality - - - 5 000 - 22 120
RS19 Maluti-a-Phofung Bulk Water Supply - Phase 2 B FS194 Maluti-a-Phofung Local Municipality Maluti-a-Phofung Local Municipality - - - 40 000 60 000 20 000
Covid-19 Mantsopa Water and Sanitation Intervention B FS196 Mantsopa Local Municipality Mantsopa Local Municipality - - - 3 000 - -
Total: Thabo Mofutsanyana Municipalities 143 951 70 000 34 222 277 761 305 371 359 679
RBIG 6B Kroonstad Waste Water Treatment Works - Phase 2 B FS201 Moqhaka Local municipality Moqhaka Local municipality - - - 42 000 9 000 -
RL23 Ngwathe Bulk Water Supply (Parys) B FS203 Ngwathe Local Municipality Ngwathe Local Municipality 30 000 71 112 156 417 - - -
RBIG 5B Ngwathe Bulk Sewer (Parys) B FS203 Ngwathe Local Municipality Ngwathe Local Municipality - 30 000 60 300 - - -
RBIG 5B Ngwathe Bulk Water Supply - Phase 3 B FS203 Ngwathe Local Municipality Ngwathe Local Municipality 30 000 40 000 50 173 - - -
RBIG 5B Construction of Sasol Waste Water Treatment Works B FS204 Metsimaholo Local Municipality Metsimaholo Local Municipality - 30 000 40 000 - - -
Covid-19 Mafube Water and Sanitation Intervention B FS205 Mafube Local Municipality Mafube Local Municipality - - - 15 000 - -
RS26 Frankfort Bulk Sewer (Mafube) B FS205 Mafube Local Municipality Mafube Local Municipality - - - 20 000 20 000 -
RBIG 6B Frankfort Waste Water Treatment Works Upgrade B FS205 Mafube Local Municipality Mafube Local Municipality - - - - - 30 000
Total: Fezile Dabi Municipalities 60 000 171 112 306 890 77 000 29 000 30 000

Total: Free State Municipalities 220 112 241 112 341 112 649 208 688 371 689 438
GAUTENG
RM02 Sedibeng Regional Waste Water Treatment Works B GT421 Emfuleni Local Municipality Emfuleni, Midvaal and City of Johannesberg - - - 100 673 98 690 99 868
RM05 Sebokeng Waste Water Treatment Works B GT421 Emfuleni Local Municipality Emfuleni Local Municipality - - - 70 000 70 000 70 000
RBIG 5B Vaal River System Intervention B GT421 Emfuleni Local Municipality Emfuleni Local Municipality - - - 386 190 446 347 491 347
RL04 Meyerton Waste Water Treatment Works B GT422 Midvaal Local Municipality Midvaal Local Municipality - - - 94 000 85 000 -
Total: Sedibeng Municipalities - - - 650 863 700 037 661 215
RM06 Westonaria Regional Bulk Sanitation (Zuurbekom) B GT485 Rand West City Local Municipality Rand West City Local Municipality - - - 45 000 40 000 55 000
RS56 Mohlakeng Pump Station and Sewer Outfall B GT485 Rand West City Local Municipality Rand West City Local Municipality - - - 15 000 20 000 45 000
Total: West Rand Municipalities - - - 60 000 60 000 100 000

Total: Gauteng Municipalities - - - 710 863 760 037 761 215

 APPENDIX W5
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: REGIONAL BULK INFRASTRUCTURE GRANT

BREAKDOWN OF REGIONAL BULK INFRASTRUCTURE GRANT ALLOCATIONS PER LOCAL MUNICIPALITY PER PROJECT

Schedule 5, Part B Schedule 6, Part B

Breakdown of regional bulk infrastructure grant allocations per local municipality per project
National and Municipal Financial Year National and Municipal Financial Year

Project 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Project Name Category Water Services Authority Benefitting Municipality
Code (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)
KWAZULU-NATAL
RBIG 5B Mandlakazi Bulk Water Supply C DC26 Zululand District Municipality uPhongolo and Nongoma Local Municipalities 214 000 276 363 508 200 - - -
Total: Zululand Municipalities 214 000 276 363 508 200 - - -
RBIG 5B Greater Mthonjaneni Bulk Water Supply C DC28 King Cetshwayo District Municipality Mthonjaneni and Nkandla Local Municipalities 184 744 178 356 178 356 - - -
RBIG 5B Middledrift (Nkandla) Regional Bulk Water Supply C DC28 King Cetshwayo District Municipality Nkandla Local Municipality 30 000 30 000 30 000 - - -
Total: King Cetshwayo Municipalities 214 744 208 356 208 356 - - -

Total: KwaZulu-Natal Municipalities 428 744 484 719 716 556 - - -

LIMPOPO
RL28 Giyani Bulk Water Supply - Drought Relief C DC33 Mopani District Municipality Greater Giyani Local Municipality - - - 50 407 - -
RBIG 6B Giyani Waste Water Treatment Works Upgrade - Phase 2 C DC33 Mopani District Municipality Greater Giyani Local Municipality - - - - - 173 607
RM08 Giyani Water Services C DC33 Mopani District Municipality Greater Giyani Local Municipality - - - 165 000 80 000 -
RL29 Mametja Sekororo Bulk Water Supply C DC33 Mopani District Municipality Maruleng Local Municipality - - - 65 000 72 370 100 000
RS135 Bambanana Pipeline - Phase 1 C DC33 Mopani District Municipality Maruleng Local Municipality - - - 85 000 80 000 50 000
RBIG 6B Bambanana Pipeline - Phase 2 C DC33 Mopani District Municipality Maruleng Local Municipality - - - - 70 000 150 000
Total: Mopani Municipalities - - - 365 407 302 370 473 607
RL13 Sinthumule Kutama Bulk Water Supply C DC34 Vhembe District Municipality Makhado Local Municipality - - - 35 000 - -
RBIG 6B Nandoni Waste Water Treatment Works Upgrade C DC34 Vhembe District Municipality Makhado Local Municipality - - - 112 254 215 800 245 800
Total: Vhembe Municipalities - - - 147 254 215 800 245 800
316

RBIG 5B Polokwane Waste Water Treatment Works B LIM354 Polokwane Local Municipality Polokwane Local Municipality 48 505 155 509 255 509 - - -
RBIG 5B Polokwane Bulk Water Supply B LIM354 Polokwane Local Municipality Polokwane Local Municipality 77 508 - - - - -
Total: Capricon Municipalities 126 013 155 509 255 509 - - -
RM04 Mogalakwena Bulk Water Supply B LIM367 Mogalakwena Local Municipality Mogalakwena Local Municipality - - - 115 000 160 000 -
Total: Waterberg Municipalities - - - 115 000 160 000 -
RL14 Moutse Bulk Water Supply C DC47 Sekhukhune District Municipality Ephraim Mogale and Elias Motsoaledi Local Municipalities - - - 15 000 - -
RM12 Tubatse Local Municipality and Makhudutmahaga Local
Nebo Bulk Water Supply C DC47 Sekhukhune District Municipality - - - 75 000 80 000 80 000
Municipalities
RM07 Mooihoek/Tubatse Bulk Water Supply C DC47 Sekhukhune District Municipality Tubatse Local Municipality - - - 35 000 40 000 -
Total: Sekhukhune Municipalities - - - 125 000 120 000 80 000

Total: Limpopo Municipalities 126 013 155 509 255 509 752 661 798 170 799 407
 APPENDIX W5
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: REGIONAL BULK INFRASTRUCTURE GRANT

BREAKDOWN OF REGIONAL BULK INFRASTRUCTURE GRANT ALLOCATIONS PER LOCAL MUNICIPALITY PER PROJECT

Schedule 5, Part B Schedule 6, Part B

Breakdown of regional bulk infrastructure grant allocations per local municipality per project
National and Municipal Financial Year National and Municipal Financial Year

Project 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Project Name Category Water Services Authority Benefitting Municipality
Code (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)
MPUMALANGA
RBIG 5B Empul/Methu/Amster Bulk Water Supply B MP301 Chief Albert Luthuli Local Municipality Chief Albert Luthuli Local Municipality 100 000 135 000 205 423 - - -
RBIG 5B Eerstehoek/Ekulindeni Bulk Water Supply B MP301 Chief Albert Luthuli Local Municipality Chief Albert Luthuli Local Municipality 78 508 - - - - -
RBIG 5B Upgrading of Carolina Waste Water Treatment Works B MP301 Chief Albert Luthuli Local Municipality Chief Albert Luthuli Local Municipality 60 000 80 000 75 464 - - -
RBIG 5B Chief Albert Luthuli Bulk Water Project B MP301 Chief Albert Luthuli Local Municipality Chief Albert Luthuli Local Municipality 30 000 40 000 50 000 - - -
RBIG 5B Msukalingwa Regional Bulk Water Supply - Phase1 B MP302 Msukaligwa Local Municipality Msukaligwa Local Municipality 50 000 66 598 70 000 - - -
RBIG 5B Ermelo Waste Water Treatment Works B MP302 Msukaligwa Local Municipality Msukaligwa Local Municipality 40 000 50 000 60 000 - - -
RBIG 6B Amsterdam and Sheepmore Bulk Water Scheme B MP303 Mkhondo Local Municipality Mkhondo and Msukaligwa Local Municipality - - - 59 482 57 226 57 798
RBIG 6B Lekwa Waster Services (Re-purposing/Operations) B MP305 Lekwa Local Municipality Lekwa Local Municipality - - - 43 113 56 800 56 800
RBIG 6B Lekwa Waster Services B MP305 Lekwa Local Municipality Lekwa Local Municipality - - - 5 000 5 000 5 000
RBIG 6B Balf/Siyat/Greyl/Willem/Nthor Bulk Water Supply B MP306 Dipaleseng Local Municipality Dipaleseng Local Municipality - - - 20 000 30 000 30 000
RBIG 6B Refurbishment and Upgrading B MP307 Goven Mbeki Local Municipality Goven Mbeki Local Municipality - - - 10 000 10 000 10 000
Total: Gert Sibande Municipalities 358 508 371 598 460 887 137 595 159 026 159 598
Steve Tshwete Refurbishment and Upgrading of Vaal Bank Water
RBIG 5B B MP313 Steve Tshwete Local Municipality Steve Tshwete Local Municipality 40 000 - - - - -
Purification Plant
Refurbishment and Upgrading of Boskrans Waste Water Treatment
RBIG 5B B MP313 Steve Tshwete Local Municipality Steve Tshwete Local Municipality 30 000 40 000 50 000 - - -
Works
Refurbishment and Upgrading of Kwazamokhule Waste Water
RBIG 5B B MP313 Steve Tshwete Local Municipality Steve Tshwete Local Municipality 5 000 9 289 10 000 - - -
Treatment Works
317

RL35 Thembisile Water Scheme (Loskop) B MP315 Thembisile Hani Local Municipality Thembisile Local Municipality - - - 200 000 200 000 200 000
RL36 Western Highveld (Rust de Winter) Bulk Water Supply Scheme B MP316 Dr JS Moroka Local Municipality Dr JS Moroka and Thembisile Hani Local Municipalities - - - 10 000 10 000 10 000
Total: Nkangala Municipalities 75 000 49 289 60 000 210 000 210 000 210 000
Thaba Chweu Regional Bulk Water Supply (Leroro, Matibidi,
RBIG 5B B MP321 Thaba Chweu Thaba Chweu 28 738 30 000 30 000 - - -
Moremela)
RS37 Driekoppies Upgrading B MP324 Nkomazi Local Municipality Nkomazi Local Municipality - - - 4 000 - -
RS30 Upgrade of KaMhlutshwa Waste Water Treatment Works (Nyathi) B MP324 Nkomazi Local Municipality Nkomazi Local Municipality 5 000 10 000 10 000 - - -
RBIG 5B Upgrading of Mkhuhlu Waste Water Treatment Works B MP325 Bushbuckridge Local Municipality Bushbuckridge Local Municipality 30 000 40 000 40 000 - - -
Total: Ehlanzeni Municpalities 63 738 80 000 80 000 4 000 - -

Total: Mpumalanga Municipalities 497 246 500 887 600 887 351 595 369 026 369 598
NORTHERN CAPE
RBIG 5B Calvinia Bulk Water Supply B NC065 Hantam Local Municipality Hantam Local Municipality 85 000 - - - - -
Total: Hantam Municipalities 85 000 - - - - -
RS28 Upington Wasterwater treatment works B NC087 Dawid Kruiper Local Municipallity Dawid Kruiper Local Municipallity - - - 5 000 - 25 006
Total: Z.F. Mgcawu Municipalities - - - 5 000 - 25 006
RBIG 5B Sol Plaatjie Local Municipality - Integrated Bulk Supply System
B NC091 Sol Plaatje Local Municipality Sol Plaatje Local Municipality 492 000 574 000 - - - -
Intervention
Covid-19 Warrenton Waste Water Treatment Works B NC093 Magareng Local Municipality Magareng Local Municipality - - - 30 281 29 960 5 000
Total: Frances Baard Municipalities 492 000 574 000 - 30 281 29 960 5 000

Total: Northern Cape Municipalities 577 000 574 000 - 35 281 29 960 30 006
 APPENDIX W5
APPENDIX TO SCHEDULE 5, PART B AND SCHEDULE 6, PART B: REGIONAL BULK INFRASTRUCTURE GRANT

BREAKDOWN OF REGIONAL BULK INFRASTRUCTURE GRANT ALLOCATIONS PER LOCAL MUNICIPALITY PER PROJECT

Schedule 5, Part B Schedule 6, Part B

Breakdown of regional bulk infrastructure grant allocations per local municipality per project
National and Municipal Financial Year National and Municipal Financial Year

Project 2024/25 2025/26 2026/27 2024/25 2025/26 2026/27

Project Name Category Water Services Authority Benefitting Municipality
Code (R'000) (R'000) (R'000) (R'000) (R'000) (R'000)
NORTH WEST
RL15 Moretele South Bulk Water Supply (Klipdrift) B NW371 Moretele Local Municipality Moretele Local Municipality - - - 82 358 71 899 72 262
RL09 Madibeng Bulk Water Supply (Brits) B NW372 Madibeng Local Municipality Madibeng Local Municipality - - - 35 000 28 112 28 112
Total: Bojanala Platinum Municipalities - - - 117 358 100 011 100 374
RS32 Ratlou Bulk Water Supply C DC38 Ngaka Modiri Molema Local Municipality Ratlou Local Municipality - - - 11 000 10 000 10 000
RL33 Mafikeng South Bulk Water Supply C DC38 Ngaka Modiri Molema Local Municipality Mafikeng Local Municipality - - - 44 000 52 000 52 000
Total: Ngaka Modiri Molema Municipalities - - - 55 000 62 000 62 000
RBIG 5B Taung/Naledi Bulk Water Supply (Phase 1 to 3) C DC39 Dr Ruth Segomotsi Mompati District Municipality Naledi and Greater Taung Local Municipalities 110 000 100 000 100 000 - - -
RBIG 5B Greater Mamusa Bulk Water Supply (Phase 1 to 4) - Bloemhof C DC39 Dr Ruth Segomotsi Mompati District Municipality Mamusa Local Municipality 40 606 57 588 57 588 - - -
RBIG 5B Kagisano Molapo Bulk Water Supply C DC39 Dr Ruth Segomotsi Mompati District Municipality Kagisano-Molopo Local Municipality 105 000 150 000 150 000 - - -
RBIG 5B Tlapeng - Cluster 2 C DC39 Dr Ruth Segomotsi Mompati District Municipality Kagisano-Molopo Local Municipality 145 727 150 000 238 498 - - -
Total: Dr Ruth Segomotsi Mompati Municipalities 401 333 457 588 546 086 - - -
RS35 Potchefstroom Waste Water Treatment Works upgrade (Tlokwe) -
B NW405 JB Marks Local Municipality JB Marks Local Municipality - - - 53 737 72 000 72 000
Phase 1 to 5
Total: Dr Kenneth Kaunda Municipalities - - - 53 737 72 000 72 000

Total: North West Municipalities 401 333 457 588 546 086 226 095 234 011 234 374
WESTERN CAPE
RS134 Clanwilliam /Lambertsbaai Regional Water Supply and Desalination B WC014 Cederberg Local Municipality Cederberg Local Municipality - - - 14 831 16 016 16 040
318

Total: West Coast Municipalities - - - 14 831 16 016 16 040

RBIG 5B Drakenstein Local Municipality - Sanitation Infrastructure Project B W023 Drakenstein Local Municipality Drakenstein Local Municipality 600 000 490 000 - - - -
Total: Cape Winelands Municipalities 600 000 490 000 - - - -
BFI Portable Water Securuty and Remedial Works B WC044 George Local Municipality George Local Municipality 294 000 - - - - -
Total: Garden Route Municipalities 294 000 - - - - -

Total: Western Cape Municipalities 894 000 490 000 - 14 831 16 016 16 040

National Total 3 852 383 3 756 930 3 005 325 3 057 957 3 226 507 3 231 507
 APPENDIX W6
319

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF THE EARLY CHILDHOOD DEVELOPMENT GRANT:

ALLOCATIONS PER GRANT COMPONENT PER PROVINCE

(National Financial Years)

 320

APPENDIX W6

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF THE EARLY CHILDHOOD DEVELOPMENT

GRANT: ALLOCATIONS PER GRANT COMPONENT PER PROVINCE

Basic Education (Vote 16) Early Childhood Development Grant

National Financial Year
2024/25 2025/26 2026/27
Province/Components
(R'000) (R'000) (R'000)
Early Childhood Development Grant
Eastern Cape 268 988 316 812 331 324
Free State 77 036 92 646 96 891
Gauteng 336 388 376 917 394 181
KwaZulu-Natal 248 650 291 225 304 566
Limpopo 238 002 287 022 300 167
Mpumalanga 123 659 147 035 153 772
Northern Cape 28 797 34 304 35 875
North West 143 198 169 809 177 586
Western Cape 124 357 141 394 147 872
Unallocated - 89 092 93 171
Total 1 589 075 1 946 256 2 035 405
of which:
Infrastructure Component
Eastern Cape 20 719 7 479 7 822
Free State 8 952 7 804 8 162
Gauteng 39 033 6 376 6 664
KwaZulu-Natal 24 120 11 441 11 965
Limpopo 19 076 14 251 14 904
Mpumalanga 11 667 7 479 7 822
Northern Cape 5 519 5 304 5 547
North West 11 349 5 536 5 790
Western Cape 16 349 6 801 7 113
Unallocated - 89 092 93 171
Total: Infrasructure Component 156 784 161 563 168 960
Subsidy Component
Eastern Cape 248 269 309 333 323 502
Free State 68 084 84 842 88 729
Gauteng 297 355 370 541 387 517
KwaZulu-Natal 224 530 279 784 292 601
Limpopo 218 926 272 771 285 263
Mpumalanga 111 992 139 556 145 950
Northern Cape 23 278 29 000 30 328
North West 131 849 164 273 171 796
Western Cape 108 008 134 593 140 759
Total: Subsidy Component 1 432 291 1 784 693 1 866 445
 APPENDIX W7
321

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF THE DISTRICT HEALTH PROGRAMMES GRANT: ALLOCATIONS
PER GRANT COMPONENT PER PROVINCE

(National Financial Years)

 322

APPENDIX W7

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF THE DISTRICT HEALTH PROGRAMMES GRANT:

ALLOCATIONS PER GRANT COMPONENT PER PROVINCE

Health (Vote 18) District Health Programmes Grant

National Financial Year
2024/25 2025/26 2026/27
Province/Components
(R'000) (R'000) (R'000)
District Health Programmes Grant
Eastern Cape 3 077 003 3 101 623 3 243 950
Free State 1 675 360 1 689 996 1 767 552
Gauteng 6 023 568 6 076 397 6 355 250
KwaZulu-Natal 7 367 534 7 431 491 7 772 528
Limpopo 2 500 738 2 533 462 2 649 780
Mpumalanga 2 575 224 2 602 359 2 721 806
Northern Cape 747 852 756 090 790 798
North West 1 863 030 1 884 165 1 970 656
Western Cape 2 132 386 2 152 356 2 251 137
Total 27 962 695 28 227 939 29 523 457
of which:
Comprehensive HIV/AIDS Component
Eastern Cape 2 833 681 2 847 300 2 977 911
Free State 1 512 407 1 519 675 1 589 386
Gauteng 5 432 601 5 458 710 5 709 110
KwaZulu-Natal 6 661 021 6 693 034 7 000 055
Limpopo 1 988 305 1 997 860 2 089 505
Mpumalanga 2 210 019 2 220 641 2 322 505
Northern Cape 632 950 635 993 665 168
North West 1 561 565 1 569 070 1 641 046
Western Cape 1 891 809 1 900 901 1 988 099
Total 24 724 358 24 843 184 25 982 785
District Health Component
Eastern Cape 243 322 254 323 266 039
Free State 162 953 170 321 178 166
Gauteng 590 967 617 687 646 140
KwaZulu-Natal 706 513 738 457 772 473
Limpopo 512 433 535 602 560 275
Mpumalanga 365 205 381 718 399 301
Northern Cape 114 902 120 097 125 630
North West 301 465 315 095 329 610
Western Cape 240 577 251 455 263 038
Total 3 238 337 3 384 755 3 540 672
 APPENDIX W8
323

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF HUMAN RESOURCES AND TRAINING GRANT: ALLOCATIONS
PER GRANT COMPONENT PER PROVINCE

(National Financial Years)

 324

APPENDIX W8

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF HUMAN RESOURCES AND TRAINING GRANT:

ALLOCATIONS PER GRANT COMPONENT PER PROVINCE

Health (Vote 18) Human Resources and Training Grant

National Financial Year

2024/25 2025/26 2026/27
Province/Components
(R'000) (R'000) (R'000)
Human Resources and Training Grant
Eastern Cape 581 770 581 016 607 747
Free State 284 271 288 374 301 642
Gauteng 1 875 966 1 903 062 1 990 610
KwaZulu-Natal 769 534 780 700 816 619
Limpopo 369 609 369 414 386 410
Mpumalanga 279 435 279 032 291 870
Northern Cape 152 820 151 394 158 356
North West 275 019 273 987 286 592
Western Cape 928 678 942 066 985 403
Unallocated - 28 690 30 004
Total 5 517 102 5 597 735 5 855 253
of which:
Statutory Human Resources Component
Eastern Cape 299 862 304 320 318 328
Free State 123 063 124 892 130 642
Gauteng 826 596 838 885 877 498
KwaZulu-Natal 407 361 413 417 432 447
Limpopo 211 446 214 589 224 466
Mpumalanga 144 779 146 931 153 695
Northern Cape 46 401 47 093 49 259
North West 131 683 133 640 139 792
Western Cape 375 295 380 874 398 406
Total 2 566 486 2 604 641 2 724 533
Training Component
Eastern Cape 281 908 276 696 289 419
Free State 161 208 163 482 171 000
Gauteng 1 049 370 1 064 177 1 113 112
KwaZulu-Natal 362 173 367 283 384 172
Limpopo 158 163 154 825 161 944
Mpumalanga 134 656 132 101 138 175
Northern Cape 106 419 104 301 109 097
North West 143 336 140 347 146 800
Western Cape 553 383 561 192 586 997
Unallocated - 28 690 30 004
Total 2 950 616 2 993 094 3 130 720
 APPENDIX W9

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF EPWP INTEGRATED GRANT FOR PROVINCES: TARGETS AND
ALLOCATIONS PER PROVINCIAL DEPARTMENTS
325

(National Financial Years)

 326

APPENDIX W9

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF EPWP INTEGRATED GRANT FOR PROVINCES:

TARGETS AND ALLOCATIONS PER PROVINCIAL DEPARTMENTS

Expanded Public Works Programme Integrated Grant for Provinces

National Financial Year

FTE Target for
2024/25 2024/25 2025/26 2026/27
Province / Provincial Department
(R'000) (R'000) (R'000)

EASTERN CAPE
Cooperative Governance and Traditional Affairs 26 2 000 - -
Economic Development, Environmental Affairs and Tourism 40 3 066 - -
Education 34 2 582 - -
Health 26 2 010 - -
Human Settlements 31 2 384 - -
Public Works 88 6 806 - -
Rural Development and Agrarian Reform 27 2 080 - -
Sport, Recreation, Arts and Culture 27 2 058 - -
Transport 613 47 168 - -
Total: Eastern Cape 912 70 154 - -
FREE STATE
Agriculture and Rural Development 26 2 000 - -
Economic Development and Small Business Development, Tourism and
29 2 256 - -
Environmental Affairs
Education 43 3 328 - -
Human Settlements 27 2 055 - -
Police, Roads and Transport 46 3 536 - -
Public Works and Infrastructure 55 4 204 - -
Sports, Arts and Recreation 26 2 000 - -
Total: Free State 252 19 379 - -
GAUTENG
Agriculture and Rural Development 40 3 055 - -
Cooperative Governance and Traditional Affairs 26 2 000 - -
Infrastructure Development 117 9 010 - -
Economic Development 26 2 000 - -
Education 36 2 759 - -
Health 26 2 023 - -
Human Settlements 70 5 373 - -
Roads and Transport 43 3 343 - -
Total: Gauteng 384 29 563 - -
KWAZULU-NATAL
Agriculture and Rural Development 48 3 721 - -
Arts, Culture and Tourism 26 2 000 - -
Cooperative Governance and Traditional Affairs 26 2 000 - -
Economic Development, Tourism and Environmental Affairs 66 5 076 - -
Education 27 2 045 - -
Health 90 6 951 - -
Human Settlements 82 6 331 - -
Public Works 48 3 722 - -
Transport 538 41 339 - -
Total: KwaZulu-Natal 951 73 185 - -
LIMPOPO
Agriculture and Rural Development 62 4 753 - -
Cooperative Government, Human Settlents and Traditional Affairs 28 2 128 - -
Economic Development, Environment and Tourism 28 2 116 - -
Education 29 2 224 - -
Health 43 3 290 - -
Public Works, Roads and Infrastructure 112 8 698 - -
Social Development 29 2 245 - -
Sport, Arts and Culture 27 2 049 - -
Transport and Community Safety 28 2 161 - -
Total: Limpopo 386 29 664 - -
MPUMALANGA
Agriculture, Rural Development, Land and Environmental Affairs 63 4 809 - -
Cooperative Governance and Traditional Affairs 30 2 309 - -
Culture, Sport and Recreation 26 2 000 - -
Economic Development and Tourism 45 3 438 - -
Education 27 2 074 - -
Health 29 2 212 - -
Public Works, Roads and Transport 70 5 490 - -
Total: Mpumalanga 290 22 332 - -
NORTHERN CAPE
Agriculture, Environemntal Affairs, Rural Development and Land Reform 29 2 227 - -
Cooperative Governance, Human Settlements and Traditional Affairs 26 2 000 - -
Education 29 2 243 - -
Roads and Public Works 45 3 394 - -
Sports, Arts and Culture 27 2 098 - -
Total: Northern Cape 156 11 962 - -
 327

APPENDIX W9

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF EPWP INTEGRATED GRANT FOR PROVINCES:

TARGETS AND ALLOCATIONS PER PROVINCIAL DEPARTMENTS

Expanded Public Works Programme Integrated Grant for Provinces

National Financial Year

FTE Target for
2024/25 2024/25 2025/26 2026/27
Province / Provincial Department
(R'000) (R'000) (R'000)
NORTH WEST
Agriculture and Rural Development 37 2 855 - -
Cooperative Governance, Human Settlements and Traditional Affairs 30 2 284 - -
Education 26 2 024 - -
Economic Development, Environment, Conversation and Tourism 40 3 112 - -
Health 26 2 004 - -
Public Works and Roads 269 20 610 - -
Social Development 26 2 017 - -
Total: North West 454 34 906 - -
WESTERN CAPE
Agriculture 33 2 531 - -
Cultural Affairs and Sport 39 2 992 - -
Education 29 2 266 - -
Environmental Affairs and Development Planning 43 3 331 - -
Health 27 2 092 - -
Infrastructure 63 4 852 - -
Mobility 32 2 432 - -
Total: Western Cape 266 20 496 - -

Unallocated - - 315 635 330 095

Grand Total 4 051 311 641 315 635 330 095

 APPENDIX W10

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF SOCIAL SECTOR EPWP INCENTIVE GRANT FOR PROVINCES:
ALLOCATIONS PER PROVINCIAL DEPARTMENT
328

(National Financial Years)

 329

APPENDIX W10

APPENDIX TO SCHEDULE 5, PART A: BREAKDOWN OF SOCIAL SECTOR EPWP INCENTIVE GRANT FOR
PROVINCES: ALLOCATIONS PER PROVINCIAL DEPARTMENT

Social Sector Expanded Public Works Programme Incentive Grant

for Provinces
National Financial Year
FTE Target for
2024/25 2024/25 2025/26 2026/27
Province/Provincial Department
(R'000) (R'000) (R'000)

EASTERN CAPE

Education 1 118 48 283 - -

Health 249 10 720 - -
Safety and Liaison 25 1 062 - -
Sport, Recreation and Culture 23 977 - -
Social Development 133 5 715 - -
Total: Eastern Cape 1 548 66 757 - -
FREE STATE
Education 108 4 674 - -
Health 193 8 310 - -
Social Development 72 3 116 - -
Total: Free State 373 16 100 - -
GAUTENG
Community Safety 82 3 544 - -
Education 207 8 909 - -
Health 266 11 466 - -
Social Development 342 14 777 - -
Total: Gauteng 897 38 696 - -
KWAZULU-NATAL
Community Safety and Liaison 99 4 269 - -
Education 486 20 971 - -
Health 527 22 688 - -
Social Development 435 18 771 - -
Sport and Recreation 35 1 514 - -
Total: KwaZulu-Natal 1 582 68 213 - -
LIMPOPO
Education 341 14 707 - -
Health 512 22 031 - -
Transport and Community Safety 22 970 - -
Social Development 115 4 958 - -
Sport, Arts and Culture 20 873 - -
Total: Limpopo 1 010 43 539 - -
MPUMALANGA
Community Safety, Security and Liaison 39 1 674 - -
Education 43 1 872 - -
Health 153 6 567 - -
Social Development 67 2 910 - -
Total: Mpumalanga 302 13 023 - -
NORTHERN CAPE
Education 57 2 461 - -
Health 222 9 556 - -
Social Development 79 3 408 - -
Transport, Safety and Liaison 28 1 214 - -
Total: Northern Cape 386 16 639 - -
NORTH WEST
Community Safety and Transport Management 31 1 357 - -
Education 99 4 281 - -
Health 244 10 499 - -
Social Development 55 2 362 - -
Total: North West 429 18 499 - -
WESTERN CAPE
Community Safety 64 2 778 - -
Cultural Affairs and Sport 73 3 165 - -
Education 192 8 266 - -
Health 174 7 504 - -
Social Development 59 2 525 - -
Total: Western Cape 562 24 238 - -

Unallocated - - 309 622 323 807

Grand Total 7 089 305 704 309 622 323 807

 APPENDIX W11
330

APPENDIX TO SCHEDULE 6, PART A: BREAKDOWN OF SCHOOL INFRASTRUCTURE BACKLOGS GRANT: ALLOCATIONS

PER PROVINCE

(National Financial Years)

 331

APPENDIX W11

APPENDIX TO SCHEDULE 6, PART A: BREAKDOWN OF SCHOOL INFRASTRUCTURE BACKLOGS

GRANT: ALLOCATIONS PER PROVINCE

Basic Education (Vote 16) School Infrastructure Backlogs Grant

National Financial Year

2024/25 2025/26 2026/27
Province
(R'000) (R'000) (R'000)
School Infrastructure Backlogs Grant
Eastern Cape 461 634 506 992 534 992
Free State 58 558 64 310 67 863
Gauteng 60 000 65 895 69 534
KwaZulu-Natal 447 406 491 366 518 503
Limpopo 63 557 69 800 73 660
Mpumalanga 85 000 93 350 98 507
Northern Cape 55 000 60 410 63 740
North West 40 000 43 930 46 356
Western Cape - - -
Unallocated 370 451 380 523 396 920
Total 1 641 606 1 776 576 1 870 075
 APPENDIX W12
332

APPENDIX TO SCHEDULE 6, PART A: BREAKDOWN OF NATIONAL HEALTH INSURANCE INDIRECT GRANT:

ALLOCATIONS PER GRANT COMPONENT PER PROVINCE

(National Financial Years)

 333

APPENDIX W12

APPENDIX TO SCHEDULE 6, PART A: BREAKDOWN OF NATIONAL HEALTH INSURANCE INDIRECT

GRANT: ALLOCATIONS PER GRANT COMPONENT PER PROVINCE

Health (Vote 18) National Health Insurance Indirect Grant

National Financial Year
2024/25 2025/26 2026/27
Province/Components
(R'000) (R'000) (R'000)
National Health Insurance Indirect Grant
Eastern Cape 431 771 453 172 424 347
Free State 133 355 139 686 136 479
Gauteng 96 067 100 514 100 508
KwaZulu-Natal 72 538 75 797 77 811
Limpopo 828 634 981 779 909 757
Mpumalanga 207 687 217 772 208 184
Northern Cape 72 538 75 797 77 811
North West 180 527 189 240 181 985
Western Cape 72 538 75 797 77 811
Unallocated 103 872 108 442 112 234
Total 2 199 527 2 417 996 2 306 927
of which:
Health Facility Revitalisation Component
Eastern Cape 359 233 377 375 346 536
Free State 60 817 63 889 58 668
Gauteng 23 529 24 717 22 697
KwaZulu-Natal - - -
Limpopo 756 096 905 982 831 946
Mpumalanga 135 149 141 975 130 373
Northern Cape - - -
North West 107 989 113 443 104 174
Western Cape - - -
Total 1 442 813 1 627 381 1 494 394
Health Systems Component
Eastern Cape 72 538 75 797 77 811
Free State 72 538 75 797 77 811
Gauteng 72 538 75 797 77 811
KwaZulu-Natal 72 538 75 797 77 811
Limpopo 72 538 75 797 77 811
Mpumalanga 72 538 75 797 77 811
Northern Cape 72 538 75 797 77 811
North West 72 538 75 797 77 811
Western Cape 72 538 75 797 77 811
Unallocated 103 872 108 442 112 234
Total 756 714 790 615 812 533
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ISBN 978-1-4850-0964-1