a summary of the division of revenue amendment bill …

Research Unit | Author: Y. Brown Contact details: 021403 8383

01 JULY 2020

A SUMMARY OF THE DIVISION OF REVENUE AMENDMENT BILL [B9 - 2020] -SUPPLEMENTARY BUDGET

TABLE OF CONTENTS

1. INTRODUCTION ................................................................................................. 1

2. CHANGES IN THE EQUITABLE DIVISION OF NATIONALLY RAISED REVENUE .................................................................................................................. 2

3. ADJUSTMENTS TO CONDITIONAL GRANTS .................................................. 4

3.1. PROVINCIAL GRANT SUSPENSIONS AND REPRIORITISATIONS ..................... 4

Grants funding that was suspended, include: .................................................................... 6

Grants that received additional allocations include: ........................................................... 7

Grant funding that was reprioritised within the Grant allocations, include: .......................... 8

3.2. LOCAL GRANT SUSPENSIONS AND REPRIORITISATIONS ............................. 10

Grants funding that was suspended, include: .................................................................. 10

Grant funding that was reprioritised within the Grant allocations, include: ........................ 11

4. IMPLICATIONS OF COVID-19 ON PROVINCIAL AND LOCAL GOVERNMENT BUDGETS ................................................................................................................ 12

4.1. PROVINCIAL BUDGET IMPLICATIONS .............................................................. 12

4.2. LOCAL GOVERNMENT BUDGET IMPLICATIONS .............................................. 13

5. CONCLUSION ................................................................................................... 13

Issues for the consideration of Parliament ....................................................................... 14

REFERENCES ......................................................................................................... 14

1. INTRODUCTION

The Minister of Finance on the 24 June 2020 tabled, a Supplementary Budget, which sets

out the Government’s initial economic and fiscal response to the COVID-19 pandemic. It

fast-tracked processes to provide resources to frontline services, provincial and local

government, and businesses and households, with a focus on the most vulnerable South

Africans.1

Subsequently, to respond adequately to the COVID-19 pandemic, the Government proposed

changes to the 2020/21 spending tabled in February 2020. Adjustments have been

1 National Treasury (2020c), p. iii.

Research Unit | A SUMMARY OF THE DIVISION OF REVENUE AMENDMENT BILL [B9 - 2020] of 14

proposed to the allocations of all three government spheres, whereby funding has been

secured by suspending and shifting resources within and from existing programmes, and

drawing down surplus funds from institutions, such as the Unemployment Insurance Fund

(UIF).2

This brief reports on the changes to the equitable allocations across the three government

spheres and changes to conditional grant transfers, and concludes with issues for the

consideration of Parliament.

2. CHANGES IN THE EQUITABLE DIVISION OF NATIONALLY RAISED REVENUE

The equitable allocation of nationally raised revenue has been revised upwards for the

National and Local Government sphere, to address the immediate health, social and

economic implications of COVID-19.

Table 1: Revised allocations for National and Local Government sphere

Spheres of Government R'0002020/21

AllocationAdjusted amount

2020/21Adjusted

Allocation

National* 1 152 839 556 32 180 670 1 185 020 226

Provincial 538 471 528 538 471 528

Local 74 683 326 11 000 000 85 683 326

Total 1 765 994 410 43 180 670 1 809 175 080

* National share includes conditional grants to provincial and local spheres, general fuel levy,

debt service costs and the contingency reserve.

Source: National Treasury (2020a & b)

Table 1 above, shows that the National Government’s equitable allocation increases by

R32.2 billion from R1.15 trillion to R1.19 trillion, and the allocation to the Local Government

increases by R11 billion from R74.7 billion to R85.7 billion. These additional allocations

result in a slight increase in the national share of nationally raised revenue from 49.2 per

cent to 50.1 per cent, the provincial share decreases from 42.2 per cent to 41 per cent, and

the Local Government share increases from 8.6 per cent to 8.9 per cent.3

The Provincial equitable allocation of R538.5 billion remains unchanged, however R20 billion

of this amount has been committed by Provinces towards the COVID-19 response. The R20

billion has been sourced from the cancellation of activities within the Public Works, Roads

and Transport, and Sport, Arts and Culture sectors that cannot be undertaken while

economic activity is restricted and through the postponement of early-stage projects until

2021/22.4 The R20 billion will be reprioritised as follows:5

2 National Treasury (2020c), p. 8. 3 Ibid. (2020c), p. 17.

4 Ibid. (2020c), p. 18.

5 Ibid. (2020c), p. 19.


- R15 billion is expected to be reprioritised to increase capacity in the Public Health

System; and

- R5 billion will be used to augment the Education Catch-Up Plan, Social Welfare Support

for communities, provision of quarantine sites by Public Works Departments and

responses in other sectors.

The R11 billion additional allocation to Local Government will be disbursed as follows:6

- Two-thirds of the R11 billion increase will be allocated through the basic services

component of the equitable share formula, providing for a temporary increase in the

number of households funded to receive free basic services by 1.4 million, or 13.9 per

cent.

- The remainder will be allocated through the community services component to support

the additional costs for municipalities to safely maintain service delivery during the

pandemic. Most of the funding in this component are allocated to poorer communities.

Table 2: Revised equitable allocations to Local Government

Local Government's equitable

share per Province R'000

2020/21

Allocation

Adjusted

amount

2020/21

Adjusted

Allocation

Eastern Cape 10 297 924 1 566 439 11 864 363

Free State 4 469 699 668 185 5 137 884

Gauteng 14 534 739 1 978 314 16 513 053

KwaZulu-Natal 14 652 931 2 179 753 16 832 684

Limpopo 10 174 669 1 717 974 11 892 643

Mpumalanga 6 425 932 963 602 7 389 534

Northern Cape 1 966 968 246 497 2 213 465

North West 6 471 181 957 533 7 428 714

Western Cape 5 689 283 721 703 6 410 986

Total 74 683 326 11 000 000 85 683 326

Source: National Treasury (2020a & b)

Table 2 above shows the additional allocations to Local Government per Province. KwaZulu-

Natal Municipalities receives the largest additional allocation of R2.2 billion, followed by

Gauteng Municipalities at R2 billion and Limpopo Municipalities at R1.7 billion. Allocations

are based on the number of households and need (i.e. indigent) of households within a

municipal jurisdiction.

6 National Treasury (2020c), p. 19.


3. ADJUSTMENTS TO CONDITIONAL GRANTS

Conditional grant transfers (i.e. many of which were reduced in February 2020) are also

adjusted to fund the response to COVID-19. The adjustments are structured to balance the

large amounts required to respond to COVID-19, while simultaneously attempting to

minimise the negative impact on planned service delivery.

Grant funding amounting to R13.8 billion in Provincial Grants and R12.6 billion in Local

Government Grants have been suspended.7 The suspensions will result in the cancellation

or scaling back of projects in the 2020/21 financial year.

R15.6 billion of the total R26.8 billion grant suspensions identified for COVID-19

interventions have been reprioritised and repurposed accordingly, within the grants. The total

in-year grant suspensions therefore amount to R10.8 billion.8 It is important to note that

these suspensions are temporary, to provide emergency funds only towards the response to

the pandemic.

3.1. PROVINCIAL GRANT SUSPENSIONS AND REPRIORITISATIONS

Provincial direct transfers was reduced by R3.96 billion9 in total and indirect transfers

received a net additional allocation of R202 million. Funds that were reprioritised within

the 2020/21 Grant allocations (i.e. both direct and indirect transfers) amount to R7.58

billion.

Table 3 below provides an overview of grant funding that was suspended and/ or

reprioritised for the 2020/21 financial year.


8 Ibid. (2020c), p. 11.

9 Net effect (i.e. R6.81 billion in reductions less R2.85 billion in additions, equals a net reduction of R3.96 billion).

Suspension criteria:

- Grant funds that are less likely to be spent have been suspended first, due to the

slowdown in construction and other delays caused by the lockdown.

- Additional suspensions are made where grant spending can be delayed and projects

can be postponed by a year.

Source: National Treasury (2020c), p. 18.

-


Table 3: Provincial Suspended and Reprioritised Grant Allocations

Schedule 5 Grants (R'million)2020/21

Allocation

Adjusted

amount

2020/21

Adjusted

Allocation

Amount

Reprioritised

within the

Grant

Direct Conditional Grants 110 787 -3 961 106 825 7 380

Agriculture,Land Reform and Rural Development 2 153 -438 1 715

Comprehensive Agricultural Support Programme Grant 1 522 -317 1 205

Ilima/Letsema Project Grant 549 -121 428

Basic Education 19 565 -2 349 17 216 4 540

Education Infrastructure Grant 11 008 -2 221 8 787 4 400

HIV and AIDS (Life Skills Education) Grant 247 -60 187 40

Learners with Profound Intellectual Disabilities Grant 243 243 20

Maths, Science and Technology Grant 401 -68 333 30

National School Nutrition Programme Grant 7 666 7 666 50

Health 49 268 2 846 52 114 1 992

HIV, TB, Malaria and Community Outreach Grant 24 387 2 846 27 233 605

Health Facility Revitalisation Grant 6 368 6 368 1 066

National Tertiary Services Grant 14 069 14 069 298

National Health Insurance Grant 289 289 23

Human Settlements, Water and Sanitation 17 494 -1 728 15 765 378

Human Settlements Development Grant 16 621 -1 728 14 892

Title Deeds Grant 578 -378 200

Provincial Emergency Housing Grant 295 378 673 378

Social Development 915 915 65

Early Childhood Development Grant 915 915 65

Sports, Arts and Culture 2 076 -536 1 540 68

Community Library Services Grant 1 479 -312 1 167 10

Mass Participation and Sport Development Grant 597 -224 373 58

Transport 18 343 -1 756 16 587 337

Provincial Roads Maintenance Grant 11 593 -1 756 9 837

Public Transport Operations Grant 6 750 6 750 337

Indirect Conditional Grants 4 060 202 4 261 200

Basic Education 1 736 540 2 276

School Infrastructure Backlog Grant 1 736 540 2 276

Health 2 288 -338 1 949 200

National Health Insurance Indirect Grant 2 288 -338 1 949 200 Source: National Treasury (2020a)


Grants funding that was suspended, include:

- Comprehensive Agricultural Support Programme Grant allocation was reduced by

R317 million from R1.5 billion to R1.2 billion for 2020/21;

- Ilima/Letsema Project Grant allocation was reduced by R121 million from R549

million to R428 million for 2020/21;

- Education Infrastructure Grant allocation was reduced by R2.2 billion from R11 billion

to R8.8 billion for 2020/21;

- HIV and AIDS (Life Skills Education) Grant allocation was reduced by R60 million

from R247 million to R187 million for 2020/21;

- Maths, Science and Technology Grant allocation was reduced by R68 million from

R401 million to R333 million for 2020/21;

- Human Settlements Development Grant allocation was reduced by R1.7 billion from

R16.6 billion to R14.9 billion for 2020/21;

- Title Deeds Grant allocation was reduced by R378 million from R578 million to R200

million for 2020/21;

- Community Library Services Grant allocation was reduced by R312 million from R1.5

billion to R1.2 billion for 2020/21;

- Mass Participation and Sport Development Grant allocation was reduced by R224

million from R597 million to R373 million for 2020/21;

- Provincial Roads Maintenance Grant allocation was reduced by R1.8 billion from

R11.6 billion to R9.8 billion for 2020/21; and the

- National Health Insurance Indirect Grant allocation was reduced by R338 million from

R2.3 billion to R1.9 billion for 2020/21.

Note:

As previously mentioned, the above suspensions enables the funding of the COVID-

19 response.


Grants that received additional allocations include:

- HIV, TB, Malaria and Community Outreach Grant receive an additional R2.8 billion,

increasing the allocation to R27.2 billion for 2020/21.

- Provincial Emergency Housing Grant receive an additional R378 million, increasing

the allocation to R673 million for 2020/21.

- School Infrastructure Backlog Grant receive an additional R540 million, increasing

the allocation to R2.3 billion for 2020/21.

Note:

The additional R2.8 billion has been added to the new COVID-19 component that was

created when the Grant Framework was gazetted. The COVID-19 component was

initially funded with R605 million through the reprioritisation of funds from other

components within the Grant. The additional allocation brings the total available

funding for this component to R3.4 billion for 2020/21. The COVID-19 component

supports provincial spending on the purchase of personal protective equipment and

ventilators, the hiring of additional staff (including Cuban doctors) and assists in

responding to an increase in the caseload resulting from the pandemic.

Source: National Treasury (2020a), pp. 34-35.

Note:

The additional allocation of R378 million is to provide swift emergency housing

solutions in areas, where existing housing arrangements do not allow people to

socially distance or self-isolate.

Source: National Treasury (2020a), p. 36.

Note:

The R540 million in additional funding was allocated to urgently provide portable

water and safe sanitation for all schools that lack such amenities. The Grant funds

can be used to temporarily fund water trucking to ensure that schools have water.

Water trucking is expensive, therefore; the Grant also funds the drilling of boreholes

and the installation of bulk connections to ensure a more sustainable water supply for

schools.

Source: National Treasury (2020a), p. 35.


Grant funding that was reprioritised within the Grant allocations, include:

- R4.4 billion was reprioritised within the Education Infrastructure Grant, to fund the

following:10

The trucking of water to refill water tanks at schools;

The purchase of sanitisation materials and equipment; and

The salaries of temporary assistants (for 2020/21 only), at Expanded Public

Works Programme (EPWP) rates to screen learners, and clean and sanitise

school facilities.

- R40 million was reprioritised within the HIV and AIDS (Life Skills Education) Grant to

provide education on COVID-19 preventative measures.11

- R20 million was reprioritised within the Learners with Profound Intellectual Disabilities

Grant to fund the purchase of personal protective equipment and the sanitisation of

educational facilities.12

- R30 million was reprioritised within the Maths, Science and Technology Grant to fund

the purchase of personal protective equipment and the sanitisation of educational

facilities.13

- R50 million was reprioritised within the National School Nutrition Programme Grant

for additional sanitisation in food preparation and distribution areas, as well as, the

provision of personal protective equipment for food handlers.14 The Grant also allows

meals to be provided to learners through alternative means, other than at the school

premises, given that not all learners have returned to school.

- R605 million was reprioritised within the HIV, TB, Malaria and Community Outreach

Grant to support provincial spending on the purchase of personal protective

equipment and ventilators, the hiring of additional staff (including Cuban doctors)15

and assists in responding to an increase in the caseload resulting from the

pandemic.16

10 National Treasury (2020a), p. 35.

11 Ibid. (2020a), p. 35.

12 Ibid. (2020a), p. 35.

13 Ibid. (2020a), p. 35.

14 Ibid. (2020a), p. 35.

15 Africa’s Medical Media Digest reports that the Cuban medical brigade is comprised of a total 187

members. According to the Health Minister, provinces will enter into service agreements with the

Cuban medical personnel for a period of twelve months at an estimated cost of more than R239

million in salaries (Africa’s Medical Media Digest, 2020). 16 National Treasury (2020a), p. 35.


- R1.1 billion was reprioritised within the Health Facility Revitalisation Grant to provide

more bed space for COVID-19 patients through the upgrading and refurbishing of

health facilities.17

- R298 million was reprioritised within the National Tertiary Services Grant to

strengthen intensive-care unit capacity, for example, the procurement of additional

specialists to respond to COVID-19 in accordance with nationally approved business

plans.18

- R23 million was reprioritised within the direct National Health Insurance (NHI) Grant.

- R65 million was reprioritised within the Early Childhood Development (ECD) Grant to

provide a standard support package that includes basic health and hygiene products

in preparation for the reopening of ECD facilities.19

- R10 million was reprioritised within the Community Library Services Grant to sanitise

(i.e. deep cleaning) libraries, provide hand sanitiser to library users and issue

personal protective equipment to library staff.20

- R58 million was reprioritised within the Mass Participation and Sport Development

Grant to provide additional support to athletes and support staff, while sport events

are suspended.21

- R337 million was reprioritised within the Public Transport Operations Grant to

sanitise buses and public transport facilities. The Grant also funds the provision of

personal protective equipment for public transport workers, the establishment of

hand-washing facilities and the implementation of physical distancing measures.22

- R200 million was reprioritised within the National Health Insurance (NHI) Indirect

Grant.

17 National Treasury (2020a), p. 36. 18 Ibid. (2020a), p. 36.

19 Ibid. (2020a), p. 35.

20 Ibid. (2020a), p. 35.

21 Ibid. (2020a), p. 36.

22 Ibid. (2020a), p. 36.

Clarity Required from National Treasury

National Treasury needs to specify what the R200 million in reprioritised NHI indirect

grant funding is to be used for.

Clarity Required from National Treasury

National Treasury needs to specify what the R23 million reprioritised within the health

professionals component of the NHI direct grant funding is to be used for.


3.2. LOCAL GRANT SUSPENSIONS AND REPRIORITISATIONS

Municipal Infrastructure Grants (i.e. direct and indirect transfers) were reduced by R4.59

billion and Capacity Building Grants (i.e. direct and indirect) were reduced by R16

million. The total reductions to Municipal Grants amount to R4.61 billion.

Funds were only reprioritised within the Municipal Infrastructure Grants and these

amount to R9.4 billion. Table 4 below provides an overview of grant funding that was

suspended and or reprioritised for 2020/21 financial year.

Table 4: Local Government Suspended and Reprioritised Grant Allocations

Municipal Grants (R'million)2020/21

Allocation

Adjusted

amount

2020/21

Adjusted

Allocation

Amount

Reprioritised

within the

Grant

Infrastructure (direct tranfers) 41 859 -3 592 38 267 9 034

Municipal Infrastructure Grant 14 671 14 671 4 401

Integrated Urban Development Grant 948 948 190

Urban Settlements Development Grant 11 282 -1 100 10 182 2 257

Public Transport Network Grant 6 446 -1 902 4 544 1 096

Neighbourhood Development Partnership Grant 559 -68 491

Integrated National Electrification Programme Grant 1 859 -500 1 359

Regional Bulk Infrastructure Grant 2 006 2 006 401

Water Services Infrastructure Grant 3 445 3 445 689

Energy Efficiency and Demand-side Grant 218 -22 196

Infrastructure (indirect tranfers) 7 500 -1 000 6 500 409

Integrated National Electrification Programme Grant 3 001 -1 000 2 001

Regional Bulk Infrastructure Grant 3 857 3 857 409

0

Capacity Building (direct tranfers) 1 959 -8 1 951

Infrastructure Skills Development Grant 153 -8 145

Capacity Building (indirect tranfers) 128 -8 120

Municipal Systems Improvement Grant 128 -8 120

Total Direct transfers 43 818 -3 600 40 218 9 034

Total Indirect transfers 7 628 -1 008 6 620 409

Total 51 446 -4 608 46 838 9 443 Source: National Treasury (2020a)

Grants funding that was suspended, include:

- Urban Settlements Development Grant allocation was reduced by R1.1 billion from

R11.3 billion to R10.2 billion for 2020/21;

- Public Transport Network Grant allocation was reduced by R1.9 billion from R6.4

billion to R4.5 billion for 2020/21;


- Neighbourhood Development Partnership Grant allocation was reduced by R68

million from R559 million to R491 million for 2020/21;

- Integrated National Electrification Programme Grant allocation was reduced by R500

million from R1.9 billion to R1.4 billion for 2020/21;

- Energy Efficiency and Demand-side Grant allocation was reduced by R22 million

from R218 million to R196 million for 2020/21;

- Integrated National Electrification Programme Grant allocation was reduced by R1

billion from R3 billion to R2 billion for 2020/21;

- Infrastructure Skills Development Grant allocation was reduced by R8 million from

R153 million to R145 million for 2020/21; and the

- Municipal Systems Improvement Grant allocation was reduced by R8 million from

R128 million to R120 million for 2020/21.

Grant funding that was reprioritised within the Grant allocations, include:

- R4.4 billion was reprioritised within the Municipal Infrastructure Grant and a R190

million was reprioritised within the Integrated Urban Development Grant. Note that

these grants are allocated to non-metropolitan municipalities. The reprioritised

funding is for the following purposes:23

10 per cent of a municipality’s grant allocation may be spent on the urgent repairs

and refurbishment of water and sanitation infrastructure;

To repair municipal-owned infrastructure identified as quarantine sites. Repairs

are limited to existing facilities and does not allow for modifications or the funding

of operational costs;

10 per cent of a municipality’s grant allocation may be used for the sanitisation of

public transport facilities and other municipal facilities; and

The provision of temperature scanners, hand-washing facilities, hand sanitisers,

personal protective equipment for municipal and public transport workers and

physical distancing measures.

23 National Treasury (2020a), p. 37.

Note:

As previously mentioned, the above suspensions enables the funding of the COVID-

19 response.


- R 2.3 billion was reprioritised within the Urban Settlements Development Grant,

which comprises of grant funding that is allocated to metropolitan municipalities. The

reprioritised funds are for:24

The provision of water and sanitation in communities that lack access to such

amenities;

Increase the frequency and/ or standard of service provided in informal

settlements;

To provide temporary relocation areas in accordance with housing codes; and

Repairs municipal-owned infrastructure identified as quarantine sites. Repairs are

limited to existing facilities and does not allow for modifications or the funding of

operational costs.

- R1.1 billion was reprioritised within the Public Transport Network Grant for the

provision of personal protective equipment for public transport workers, the

establishment of hand-washing facilities and the implementation of physical

distancing measures. Municipalities may use up to 25 per cent of their grant

allocation to sanitise public transport facilities.25

- R401 million was reprioritised within the direct Regional Bulk Infrastructure Grant,

R409 million was reprioritised within the indirect Regional Bulk Infrastructure Grant

and R689 million was reprioritised within the Water Services Infrastructure Grant.

The reprioritised funding will be used for:26

The purchase and installation of water tanks and the trucking of water to refill the

tanks for up to three months; and

To implement source development or bulk linkage projects to replace the need for

water trucking.

4. IMPLICATIONS OF COVID-19 ON PROVINCIAL AND LOCAL GOVERNMENT

BUDGETS

4.1. PROVINCIAL BUDGET IMPLICATIONS

Due to COVID-19 restrictions on economic activity and lower demand, Provinces are

anticipating a decline in their own revenues of approximately R4 billion (or 18.7 per cent)

of the amount tabled in their 2020/21 budgets.27 Key revenue sources impacted are:28

- Tax receipts from casinos and horse-racing have declined; and

24 National Treasury (2020a), p. 37. 25 Ibid. (2020a), p. 38.

26 Ibid. (2020a), p. 38.


28 Ibid. (2020c), p. 19.


- Fees paid for public health services have also fallen, as fewer patients are accessing

non-COVID-19-related health services.

Provincial Budgets that were already constrained will now have weaker fiscal capacity

(i.e. little room to increase spending) and therefore available resources will have to be

used in a manner that ensures maximum value and increased efficiency in spending to

maintain service levels.

4.2. LOCAL GOVERNMENT BUDGET IMPLICATIONS

Many municipalities were in financial distress prior to the COVID-19 pandemic, which

has further amplified the concerns regarding municipal effort and ability to collect

maximum revenues. The pandemic has caused a decline in revenue collections due to a

combination of lower demand for services, such as, electricity and water and significantly

higher non-payment rates of municipal bills.29

The risks posed by municipal failure to adhere to funding benchmarks – such as

retaining one to three months’ worth of cash coverage – are materialising. The National

Treasury has proposed to the South African Local Government Association (SALGA)

that, considering the decline in municipal revenues, municipalities should apply for an

exemption from implementing wage increases for municipal employees in the 2020/21

financial year.30

5. CONCLUSION

Depending on whether additional pressures arise due to the COVID-19 pandemic and how

effective the Government’s response is in minimising the impact thereof, further adjustments

may be required in the Adjustments Budget in October 2020 and over the medium term.


30 Ibid. (2020c), p. 20.

SALGA has responded to National Treasury regarding the exemption of wage

increases, as follows:

- SALGA has reminded National Treasury that municipalities favour multi-year

wage agreements and cautions the Government against public announcements.

- The Government needs to negotiate within the Bargaining Council Framework

and engage labour on the fiscal constraints. It is important to avoid labour

contestation.

Source: Finance Minister Briefing on the 2020 Supplementary Budget to a Joint Sitting of the Finance

and Appropriations Committees of Parliament.


Greater scrutiny and accountability in the spending of COVID-19 funding, is not only a

requirement of the three spheres of Government, it applies to the beneficiaries as well (i.e.

the private sector and citizens alike).

Issues for the consideration of Parliament

- Parliament Committees need to oversee COVID-19 related spending and targets within

the Grant framework to ensure value for money.

- Stringent monitoring mechanisms should be put in place to prevent instances of fraud

and corruption. The fiscal constraints already faced by the Government, should not be

undermined by a further drain on the fiscus.

- National Departments responsible for administering conditional grants should ensure that

they have proper mechanisms in place to account for COVID-19 expenditure and be able

to track and report on outputs.

- All three Government spheres should report on service delivery levels under COVID-19

restrictions, particularly as it relates to Grant implementation and how these challenges

will be alleviated to ensure adequate service delivery levels.

____________________________________________________________________

REFERENCES

Africa’s Medical Media Digest (2020). Mkhize releases details of salary payments to Cuban

doctors. Medical Brief, 10 June 2020. [Online]. Available at:

https://www.medicalbrief.co.za/archives/mkhize-releases-details-of-salary-payments-to-

cuban-doctors/. [Accessed: 01 July 2020].

National Treasury (2020a), Division of Revenue Amendment Bill [B9-2020].

National Treasury (2020b), Division of Revenue Bill [B3-2020].

National Treasury (2020c), Supplementary Budget Review 2020.

National Treasury (2020d), Supplementary Budget Speech 2020.

Parliamentary Meeting (2020), Finance Minister Briefing on the 2020 Supplementary Budget

to a Joint Sitting of the Finance and Appropriations Committees of Parliament on 25 June

2020.

https://www.medicalbrief.co.za/archives/mkhize-releases-details-of-salary-payments-to-cuban-doctors/

https://www.medicalbrief.co.za/archives/mkhize-releases-details-of-salary-payments-to-cuban-doctors/

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