Du Bruyn, RudrikVenter, J.M.P.2009-10-292009-10-291998Du Bruyn, R & Venter, JMP 1998, 'A critical view of the allocation of revenue to provincial governments', Meditari : Accountancy Research, vol. 6, pp. 37-51. [http://www.meditari.org.za]1022-2529http://hdl.handle.net/2263/11651This article investigates the principles used in the allocation of revenue resources to the nine provincial governments based on the recommendations of the Financial and Fiscal Commission. The article identifies the aspects that are taken into account in the allocation process. Problems with the current formula used for the allocation of revenue are highlighted. New legislation regarding the budgetary process is examined to determine if it adresses the problems experienced at the moment.enSchool of Accounting Sciences, University of PretoriaAllocation of incomeBasic grantCensus dataFinancial and Fiscus CommissionFiscal capacity equalization grantsInstitutional grantIntergovernmental Fiscal Relations ActNational standards grantSpillover grantIntergovernmental fiscal relationsLocal government -- Law and legislationRevenueLocal budgets -- Law and legislationArticle