. Provisions included in the 2014 Division of Revenue Bill for enhanced transparency and accountability include the requirement of receiving officers of conditional grants to include in their expenditure reports reasons why a grant transfer has been withheld or stopped, requirement for National Treasury to set a date for unspent conditional grant funds at the end of financial year to be returned to National Revenue Fund, provisions for the conversion between Public Transport Infrastructure Grant (PTIG) and Public Transport Network Operations Grant, procedures in Public Finance Management Act and Municipal Finance Management Act are made applicable to the recovery of fruitless and wasteful expenditure, National transferring officers must approve the grant allocations and frameworks submitted to National Treasury and a new provision outlining that after funds are redirected following a function shift during the financial year, normal rules and procedures for a conditional grant will apply to the new recipient.