Annual - North West Annual report - Finan… · In the prior year, the department received a transfer from FASSET in March 2015 for paying its skills development levies, whereas this

AnnualReport

2015/2016

Contents

PART A: GENERAL INFORMATION ................................ ................................ .................. 3

1. DEPARTMENT GENERAL INFORMATION ................................................................ ................. 4

2. LIST OF ABBREVIATIONS/ACRONYMS ................................................................ ..................... 5

3. FOREWORD BY THE MEC ................................................................ ................................ ........ 6

4. REPORT OF THE ACCOUNTING OFFICER ................................................................ ................. 7

5. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT ................................................................ ................................ ................................ ........... 12

6. STRATEGIC OVERVIEW ................................................................ ................................ ......... 13

7.1. Vision ................................................................ ................................ ........................... 13

7.2. Mission ................................................................ ................................ ........................ 13

7.3. Values ................................................................ ................................ .......................... 13

7. LEGISLATIVE AND OTHER MANDATES ................................................................ .................. 13

8. ORGANISATIONAL STRUCTURE................................................................ ............................. 15

9. ENTITIES REPORTING TO THE MINISTER/MEC ................................................................ ...... 15

PART B:PERFORMANCE INFORMATION ................................ ................................ ........ 16

1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES .............................................. 17

2. OVERVIEW OF DEPARTMENTAL PERFORMANCE ................................................................ .. 17

2.1 Service Delivery Environment ................................................................ ....................... 17

2.2 Service Delivery Improvement Plan ................................................................ .............. 17

2.3 Organisational environment ................................................................ ......................... 20

2.4 Key policy developments and legislative changes ......................................................... 20

3. STRATEGIC OUTCOME ORIENTED GOALS ................................................................ ............. 20

4. PERFORMANCE INFORMATION BY PROGRAMME ................................................................ . 23

4.1 Programme 1: Administration ................................................................ ...................... 23

4.2 Programme 2: Sustainable Resource Management ....................................................... 33

4.3 Programme 3: Assets and Liabilities................................................................ .............. 43

4.4 Programme 4: Financial Governance ................................................................ ............ 49

5. TRANSFER PAYMENTS ................................................................ ................................ .......... 59

5.1. Transfer payments to public entities ................................................................ ............. 59

5.2. Transfer payments to all organisations other than public entities ................................. 59

6. CONDITIONAL GRANTS ................................................................ ................................ ........ 59

6.1. Conditional grants and earmarked funds paid .............................................................. 59

Annual Report for 2015/16 Financial Year Vote 07: Department of Finance

Province of North West

6.2. Conditional grants and earmarked funds received ........................................................ 59

7. DONOR FUNDS ................................................................ ................................ .................... 59

7.1. Donor Funds Received ................................................................ ................................ .. 59

8. CAPITAL INVESTMENT ................................................................ ................................ .......... 60

8.1. Capital investment, maintenance and asset management plan ..................................... 60

Adjusted Opening Balance as at 1 April 2015 ................................ ................................ . 60

Additions for the year ................................ ................................ ................................ ....... 60

Assets written off ................................ ................................ ................................ .............. 60

R’000 ................................ ................................ ................................ ................................ .. 60

Asset Disposal/ transfer ................................ ................................ ................................ ... 60

Balance as 31 March 2016 ................................ ................................ ................................ 60

PART C: GOVERNANCE ................................ ................................ ................................ ... 61

1. INTRODUCTION ................................................................ ................................ ................... 62

2. RISK MANAGEMENT................................................................ ................................ ............. 62

3. FRAUD AND CORRUPTION................................................................ ................................ .... 63

4. MINIMISING CONFLICT OF INTEREST ................................................................ .................... 64

5. CODE OF CONDUCT................................................................ ................................ .............. 64

6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES ................................................................ .... 64

7. PORTFOLIO COMMITTEES ................................................................ ................................ .... 65

8. SCOPA RESOLUTIONS ................................................................ ................................ ........... 65

9. PRIOR MODIFICATIONS TO AUDIT REPORTS ................................................................ ......... 66

10. INTERNAL CONTROL UNIT ................................................................ ................................ .... 66

11. INTERNAL AUDIT AND AUDIT COMMITTEES ................................................................ ......... 66

12. AUDIT COMMITTEE REPORT ................................................................ ................................ . 67

PART D: HUMAN RESOURCE MANAGEMENT ................................ ............................... 70

1. INTRODUCTION ................................................................ ................................ ................... 71

2. OVERVIEW OF HUMAN RESOURCES ................................................................ ..................... 71

a. LEGISLATION THAT GOVERN HUMAN RESOURCES MANAGEMENT ....................................... 71

b. OVERVIEW ................................................................ ................................ ........................... 71

3. HUMAN RESOURCES OVERSIGHT STATISTICS ................................................................ ....... 73

PART E: FINANCIAL INFORMATION................................ ................................ .............. 110

1. REPORT OF THE AUDITOR GENERAL …………………………………………………………………………..111-114

2.

ANNUAL FINANCIAL STATEMENTS .................................................. .............................. 115-233



PART A: GENERAL INFORMATION



Annual Report 2015/16

3

1. DEPARTMENT GENERAL INFORMATION

PHYSICAL ADDRESS: DEPARTMENT OF FINANCE

GARONA BUILDING

MMABATHO

2735

POSTAL ADDRESS: Private Bag X2060

MMABATHO

2735

TELEPHONE NUMBER/S: 018-388 2856

FAX NUMBER: 018-388 1872

EMAIL ADDRESS: [email protected]

[email protected]/ [email protected]

WEBSITE ADDRESS : http://treasury.nwpg.gov.za




4

2. LIST OF ABBREVIATIONS/ACRONYMS

AGSA Auditor General of South Africa

AO Accounting Officer

BBBEE Broad Based Black Economic Empowerment

CFO Chief Financial Officer

MEC Member of Executive Council

HOD Head of Department

PFMA Public Finance Management Act

TR Treasury Regulations

MTEF Medium Term Expenditure Framework

SMME Small Medium and Micro Enterprises

SCM Supply Chain Management

EU European Union

SITA State Information Technology Agency

SDIP Service Delivery Improvement Plan

N/A Not applicable




5

3. FOREWORD BY THE MEC

During the year under review, the Department

of Finance continued to work hard in

contributing to the five concretes adopted by

the 5th Administration which aims at improving

the lives and conditions of the citizens of the

Bokone Bophirima Province. Department has

continued to play its role in ensuring that other

departments budget are aligned to and

allocated in support of the National

Development Plan.

Department has continuously provided

interventions to departments with the aim

improving the audit outcomes of the

departments.

Interventions to municipalities by Department

of Finance resulted in all our municipalities submitting their AFS on time.

During the year under review, the department had to ensure sustainability and

improvements of audit outcomes for departments, public entities and municipality.

I wish to thank the entire staff of Department of Finance for their contribution to the improved audit outcomes in the province.

I, hereby, present the Annual Report of the Department of Finance.

Honourable Ms W.J Nelson MEC of Finance, Economy & Enterprise Development

Date:……………………

Honourable Ms W.J Nelson

Member of Executive Council




6

29/08/16

4. REPORT OF THE ACCOUNTING OFFICER

During the year under review, as part of the

SOPA pronouncement by the Premier of

Bokone Bophirima the department took an

initiative to perform employee verification for the

department of Education and monitoring of other

departments verification. Finance further

strengthened its support to municipalities by

appointing experts who were assisting

municipalities in the roll-out of MFMA

programme. The programme will also be

sustained in the 2016/17 financial year.

Contribution to improved audit outcomes in the

Province was a result of the following

interventions:

Training of 622 officials in financial systems during the year under review.

Continuous PFMA and MFMA support to departments, public entities and

municipalities.

Furthermore, continuous adherence to PFMA, MFMA and other relevant laws and

regulations by departments, public entities and municipalities has played an active

role in ensuring improved audit outcomes.

I am pleased to report that the Department of Finance sustained a clean audit

opinion for the 2015/16 financial year.

Mr N.I Kunene

Accounting Officer of the

Department of Finance




7

OVERVIEW OF THE OPERATIONS OF THE DEPARTMENT:

DEPARTMENTAL RECEIPTS

Departmental receipts

2015/2016 2014/2015 Estimate Actual

Amount Collected

(Over)/Under Collection

Estimate

Actual Amount

Collected

(Over)/Under Collection

R’000 R’000 R’000 R’000 R’000 R’000

Tax Receipts Casino taxes

Horse racing taxes

Liquor licences

Motor vehicle

licences

Sale of goods and services other than capital assets

420 207 213 220 208 12

Transfers received 0 540 (540) Fines, penalties and forfeits

Interest, dividends and rent on land

86,319 120, 562 (34 243) 105,998 123,994 (17 996)

Sale of capital assets 0 1 (1) 0 3 (3) Financial transactions in assets and liabilities

0 120 (120) 0 65 (65)

Total 86,739 120,890 (34 151) 106,218 124,810 (18 592)

The department is not a revenue generating department. The major source of the revenue

arises from interest earned on provincial investments which are managed by the Provincial

Revenue Fund. The sale of goods and services are represented by commission earned on

3rd party deductions and sales of tender documents.

Revenue Collection is at R120, 890 million, which is R34, 151 million over the target. In the

prior year, the over-collection was R18, 592 million Over-collection of revenue mainly

resulting from interest earned on the investment of provincial surplus funds being higher than

anticipated. Included in the R120, 562 million is R133 000 dividends received from Sanlam.

Furthermore, recovery of prior year expenditure was not anticipated and is classified under

financial transactions in assets and liabilities.

In the prior year, the department received a transfer from FASSET in March 2015 for paying

its skills development levies, whereas this transfer was received after 2016 year-end in April.

The sale of capital assets of R1 000 is due to funds received from a waste removal company

for removing obsolete and damaged assets.




8

PROGRAMME EXPENDITURE

Programme

Name

2015/2016 2014/2015 Final

Appropriation

Actual Expenditure

(Over)/ Under

Expenditure

Final Appropriatio

n

Actual Expenditure

(Over)/Under

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000 Administration 137,105 136,358 747 109,404 103,818 5 586 Sustainable Resource Management

126,226 126,137 89 133,505 131,485

2 020

Assets and Liabilities

43,102 42,958 144 40,347 38,961 1 386

Financial Governance

120,569 120,145 424 149,795 146,821 2 974

Total 427 002 425 598 1 404 433 051 421 085 11 966

The Department improved its spending from 97% in the prior year to 99, 7% in the current

year. Thus, the departmental surplus decreased substantially from R11, 966 million in the

prior year to only R1, 404 million in the current year. There is thus no material under-

spending in any of the Programmes.

VIREMENTS/ROLL OVERS An amount of R1, 75 million was shifted from Programme 01 of which an amount of R1, 31 million went to Programme 02 to relieve budget pressures in Municipal Financial Management Support Programme (MFMSP) and R440 000 to Programme 03 to pay arbitration award for a previous official which were not anticipated for.

Programme 04 was reduced by R3 million in favour of Programme 02 to relieve budget pressures in MFMSP as asset management contract for municipalities was extended.

There were no rollovers for the year under review.

UNAUTHORISED, IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE

There is no unauthorised, fruitless and wasteful expenditure incurred by the Department.

There is no irregular expenditure incurred during the current year. The irregular expenditure

brought forward from the prior year is R16 305 000 related to the irregular procurement of

legal and dictaphone services. Provincial Public Accounts Committee (PPAC) has instituted

a case with South African Police Services (Commercial Crime Unit) as recommended by

Public Protector, which is still under investigation. The Department of Finance has also

conducted an internal investigation in terms of Section 38 of the PFMA. This investigation is

complete and the report submitted to the Executive Authority.




9

FUTURE PLANS OF THE DEPARTMENT

Department of Finance has planned for the following in the next coming financial years to

strengthen their mandated support to departments, public entities and municipalities:

Dedicated support to all departments and Public Entities to achieve clean

audit;

Governance structure establishment for Internal Audit

To develop a supply chain guideline on VTSD procurements Conduct capacity programme for all SCM officials in Provincial Government To continue dedicated support to all North West province municipalities to

achieve clean audit.

PUBLIC PRIVATE PARTNERSHIPS

Not applicable as the Department does not have any Public Private Partnerships.

DISCONTINUED ACTIVITIES / ACTIVITIES TO BE DISCONTINUED

Not applicable as the Department did not discontinue/planned to discontinue any activities

during the year under review.

NEW OR PROPOSED ACTIVITIES

Not applicable as the Department did not plan for new or proposed activities in the next

coming financial year.

SUPPLY CHAIN MANAGEMENT

There were no unsolicited bid proposals concluded for the year under review

SCM Bid Committee (Specification, Evaluation, Adjudication) structures are in

place and fully operational.

SCM Compliance checklists are in place and SCM Performance unit conducts

quarterly reviews to ensure compliance with the relevant laws and regulations.

Challenges experienced in SCM and how they were resolved: Certain hotels do

not take government orders while due to logistical reasons, employees will stay

at the hotel where the training course/ workshop is offered, and thus it is

sometimes impractical to get 3 quotations. All exceptions to the rule are

approved by the Accounting Officer whilst at the same time ensuring that the

National Treasury cost containment Instruction 1 of 2013/14 is complied with.

GIFTS AND DONATIONS RECEIVED IN KIND FROM NON-RELATED PARTIES

There were no gifts and donations received by the Department from any related parties.




10

EXEMPTIONS AND DEVIATIONS RECEIVED FROM THE NATIONAL TREASURY

None.

EVENTS AFTER THE REPORTING DATE

Not applicable as the department did not have any events after the reporting date

OTHER

Not applicable as the department did not have any other material fact or circumstances,

which may have an effect on the understanding of the financial state of affairs, not

addressed elsewhere in this report.

I wish to thank the entire staff of Department of Finance for their tremendous contribution to

the improved audit outcomes in the province.

I, hereby, present the Annual Report of the Department of Finance

Mr N.I Kunene

Accounting Officer

Department of Finance

Date:……………………..




11

29/08/16

STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE

ANNUAL REPORT

To the best of my knowledge and belief, I confirm the following:

All information and amounts disclosed throughout the annual report are consistent.

The annual report is complete, accurate and is free from any omissions.

The annual report has been prepared in accordance with the guidelines on the annual report

as issued by National Treasury.

The Annual Financial Statements (Part E) have been prepared in accordance with the

modified cash standard and the relevant frameworks and guidelines issued by the National

Treasury.

The Accounting Officer is responsible for the preparation of the annual financial statements

and for the judgements made in this information.

The Accounting Officer is responsible for establishing, and implementing a system of internal

control that has been designed to provide reasonable assurance as to the integrity and

reliability of the performance information, the human resources information and the annual

financial statements.

The external auditors are engaged to express an independent opinion on the annual

financial statements.

In my opinion, the annual report fairly reflects the operations, the performance information,

the human resources information and the financial affairs of the department for the financial

year ended 31 March 2016.

Yours faithfully

Accounting Officer

Mr N.I Kunene

Date: ……………………..




12

29/08/16

5.

6. STRATEGIC OVERVIEW

6.1 Vision

We will be the ultimate financial management authority and adviser on fiscal matters to the Bokone Bophirima Provincial and Local Administration in pursuit of transparency, good financial management and accountability to all our stakeholders.

6.2 Mission

To provide leadership in the management of public resources for efficient, effective and

economic service delivery through well-coordinated support to Provincial Departments,

Public Entities and Municipalities.

6.3 Values

The following values, which are derived from the constitution, underpin the activities of the

Department of Finance.

• Fairness

• Equity

• Accessibility

• Transparency

• Accountability

• Participation

• Professionalism

• Batho Pele Principles.

7. LEGISLATIVE AND OTHER MANDATES

Legislative mandate

The department is governed by the following pieces of legislation and policy directives:

Public Finance Management Act, 1999 (Act No. 29 as amended)

Municipal Financial Management Act 56 of 2003;

Treasury Regulations;

Division of Revenue Act;

Supply Chain Management Regulations ( Post -Tender Board environment);

The Constitution of South Africa, 1996;

The Public Service Act of 1994;

The Public Service Regulations of 2001;

The White Paper on the Transformation of the Public Service Delivery, (Batho Pele)

1997;




13

The E-Government: A Public Service IT Policy Framework;

The Promotion of Access to Information Act 2 of 2000;

The National Minimum Information Security Standard Policy of 1996;

The Skills Development Act of 1999;

The Basic Condition Of Employment of 1997;

The Labour Relations Act of 1995; and

The Health and Safety Act of 1993.




14

8. ORGANISATIONAL STRUCTURE

9. ENTITIES REPORTING TO THE MINISTER/MEC

Not applicable as the Department does not have any Public entities.

MEC For Finance

Director: MEC Support

Head of Department

DDG: Sustainable Resource Management

Chief Director: Budget

and Public Finance Management

Chief Director: Municipal Finance

Chief Economist

Director: Provincial Supply Chain Management

DDG Financial Governance

Chief Director: Provincial Accounting

Services

Chief Director: Provincial Internal

Audit

Chief Financial Officer Chief Director: Corporate Services

Director: Monitoring and Evaluation




15

PART B:PERFORMANCE INFORMATION




16

1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES

The AGSA currently performs certain audit procedures on the performance

information to provide reasonable assurance in the form of an audit conclusion. The

audit conclusion on the performance against predetermined objectives is included in

the report to management, with material findings being reported under the

Predetermined Objectives heading in the Report on other legal and regulatory

requirements section of the auditor’s report.

Refer to page 118 of the Report of the Auditor General, published as Part E:

Financial Information.

2. OVERVIEW OF DEPARTMENTAL PERFORMANCE

2.1 Service Delivery Environment

The department performed fairly well during 2015-2016 financial year as it managed to achieve 99% of its key performance indicators and targets as set in the 2015/16 Annual Performance Plan. Department does not render services directly to the Public; it renders services/oversight to Provincial Departments, Public Entities and renders capacity support to Municipalities. During the year under review, the department did not experience any systems failures or strikes from departmental officials which may have an impact the department’s ability to deliver on its Strategic Plan and Annual Performance Plan. There were no significant developments, external to the department that have impacted

negatively to the department’s ability to render services.

2.2 Service Delivery Improvement Plan

The department has completed a service delivery improvement plan. The tables below

highlight the service delivery plan and the achievements to date.




17

Main services and standards

Main services Beneficiaries Current/actual standard of service

Desired standard of service

Actual achievement

Provision of Supply

Chain Management

services to

Departments,

Municipalities and

Public Entities

• Department

• Public Entities

General Public in 4

District Offices

•11 Provincial

Departments

•6 Public Entities

General Public

in 4 District

Offices

•11 Provincial

Departments

•6 Public

Entities

General Public

in 4 District

Offices

•11 Provincial

Departments

•6 Public

Entities

Consultation and Courtesy arrangements

Current/actual arrangements Desired arrangements Actual achievements

Supplier chain management units and suppliers Outreach Programmes

205 Outreach Programmes to be conducted

205 Outreach Programs were

conducted throughout the

Province. These include:-

51 Tendering

Workshops,

36 Outreach

Consultations,

45 Rural Development

Projects,

73 Setsokotsane and Poverty

Workshops, Telephone and one-to-one consultations.

To create 1 x computerised Tender Advice Centre.

Writing letters.

Notices on News Papers.

3646 consultations were done.

Regional offices are used

as advisory centres.

220 letters were written

3 Notices done




18

Access arrangements

Current/actual arrangements Desired arrangements Actual achievements

Access to information

25 000 Bulletins will be

issued

• 3 500 suppliers will be duly

registered (Database)

Media communication such as

issued:

• News Papers, weekly

• Radio, as and when required

• Tender Bulletin, weekly • Telephones, daily

• Individual visits to our offices, daily

• Emails,

27 115 Bulletins will be

issued

3 571 suppliers were duly

pre-qualified, registered,

accredited and activated

• 3 Radio Adverts were done

on the implementation of

CSD and VTSD supplier

registration

• 27 115 Tender Bulletins

were issued

• 3646 consultations were

done

Service delivery information tool

Current/actual information tools Desired information tools Actual achievements

Through meetings, workshops, newspaper and Department website

Through meetings,

workshops, newspaper and

Department website:

Policies, Audit Reports, Quarterly Reports, Annual report, Bills, Awarded tenders, Posts and tender

advertised, Requirements

(Evaluation criteria and preference points)

16 Meetings held and 17 workshops were conducted and the website was updated regularly.

Complaints mechanism

Current/actual complaints mechanism

Desired complaints mechanism

Actual achievements

• Service evaluations

• Client dissatisfaction of services

• 240 X Client Evaluation Forms,

• 12 X Intervention on financial disputes

• 322 Evaluation Forms received,

• 5 Intervention conducted




19

2.3 Organisational environment

During the 2015-16 financial year department managed to appoint its vacant position of the Head of Department. Furthermore department managed to get approval from Office of the Director General to advertise and appoint personnel on vacant critical posts. The process of interviews and appointments is still in progress. During the year under review, the department did not experience any systems failures or strikes from departmental officials which may have an impact the department’s ability to deliver on its Strategic Plan and Annual Performance Plan.

The department has embarked on the process of reviewing the organizational Structure

of the department to align it with the vision of the new administration with emphasis on

MFMA and Supply Chain Management during the year under review.

2.4 Key policy developments and legislative changes

Not applicable as there were no major changes to relevant policies or Legislation during

the financial year under review.

3. STRATEGIC OUTCOME ORIENTED GOALS

Department of Finance strategic outcome oriented goals are as follows:

A sound financial and administrative management at municipality level in the Bokone Bophirima province.

Reduction of qualified,adverse and disclamer annual audipt opinions on provincial government departments and public entities.

Achievements relating to the North West Provincial Development Plan,State of

the Province Adress (SOPA) pronouncements and Outcomes as

announced by Department of Monitoring and Evaluation

Chapter 12 of the North West Provincial Development Plan

Sub-Heading: Human Resource Development and management

Department of Finance assessed its Senior Managers to ensure that they

deliver towards achieving the strategic objectives of the Department as per their

signed performance agreements.




20

All Senior Managers signed the performance agreements which will bind them

during the year under review and such report was submitted on time to DPSA as

required.

State of the Province Adress (SOPA) pronouncements

Department managed to direct 27% of its expenditure to the

Villages,Townships and Small Dorpies (VTSD) as a contirbution to the 5

pillar approach of the fith administration.

Finance completed the verification of employess for the Department of

Education and continued monitoring verifications being done by all other

departments.

Outcome 12: An efficient, effective and development oriented public

service

Sub-outcome: A public service that is a career of choice.

Department developed its Work Skills Plan (WSP) and submitted it to SETA as

required by the legislation to ensure that it draws improved support mechanisms

in order to develop and adequately supported the skills of its employees.

Sub-outcome: Service departments implement operations management

framework and methodology

Department of Finance successefully monitored the developed the Service

Delivery Improvement Plan with the aim of ensuring that managers focus a

significant proportion of their attention on addressing basic weaknesses in

management and operations systems. For detailed results on the Service

Delivery Improvement Plan, refer to point 2.2 above.

Sub-outcome: Improving Financial management in the departments,

municipalites and public entities.

The department has continously monitored the expenditure (including the

Infrastructure expenditure) of all provincial departments and produced quarterly

financial performance reports to ensure that expenditure incurred relates to

service delivery as required.

The department continued to support municipalities through the Municipal

Finance Management Improvement Programme (MFMIP), which focus on

improving the quality of the annual financial statements submitted by

municipalities to the AGSA.




21

Furthermore Municiaplities were provided with

MFMA compliance by municipalities has improved significantly as a result of the

continuous monitoring and support by the department

Clean audit outcomes

The continuous intervention to departments has once again yielded intended positive

results with departments sustaining positive audit outcomes. For 2014/15 Financial

year we have seen again eleven (11) out of thirteen (13) Departments (including NW

Provincial Legislature) receiving unqualified opinion and with one (1) clean audit. This

is a repeat of a success rate of 85% as compared to the 2013/14 financial year which

was at of 54%.

And as for interventions to municipalities by Department of Finance resulted in all our

municipalities in the province submit their 2014/15 AFS on time.

During the year under review department of finance continued with the following

initiatives:

• Quarterly submission of Financial Statement by the Provincial Departments to

improve the quality of submission of financial statement at the end of the year.

• Monthly compliance checklist being signed by the accounting officer to confirm

the departments followed all necessary documentation process before closing

the books.

• Provincial Internal Audit has continued implementation of an audit approach

based on a key control checklist that if fully implemented at departmental level

will provide for a sustainable and adequate control environment in the Province.

• Provincial accouting service a in collaboration with Internal Audit have assisted

the provincial departments which were affected by re-configuration with

treatment of configuration accounting treatment.

Sub-outcome: Improving Supply Chain Management, including procurement.

During the year under review department conducted trainings to the North West

provincial departments SCM officials,assessed the procurement plans of the

departments and monitored 30 days payments to ensure that all procurements

made by departments in the province complies with all laws and regulations.




22

4.1 Programme 1: ADMINISTRATION

This programme provides human resource support, strategic management,

communication and departmental financial management services.

This programme consists of four sub-programmes, namely:

• Office of the MEC

• Management Services (HOD)

• Corporate Services

• Departmental Financial Management (Office of the CFO)

The programme’s strategic objectives for year under review are as follows:

• To sustain favourable audit opinion for the next five years

Strategic objectives, performance indicators, planned targets and actual achievements

Administration Programme has achieved its strategic objective of sustaining favourable audit opinion, and almost all its performance indicators and targets during the year which are aligned to the Chapter 12 of the North West Provincial Development Plan and Output 12 of the strategic priorities of government as stated at point number 3 above. For details of targets achieved refer to tables below:

4. PERFORMANCE INFORMATION BY PROGRAMME




23

An

nu

al R

ep

ort

20

15

/16

24

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Str

ate

gic

ob

jecti

ve:

Su

b-P

rog

ram

me 1

.1:

Off

ice O

f T

he M

EC

S

trate

gic

ob

jecti

ves

Actu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

devia

tio

ns

To su

stain

favou

rable

audit

op

inio

n f

or

the

next fiv

e y

ears

New

F

avou

rable

A

udit

opin

ion

Favou

rable

A

udit

opin

ion

N/A

N

/A

Perf

orm

an

ce in

dic

ato

rs

Su

b-P

rog

ram

me 1

.1:

Off

ice O

f T

he M

EC

P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Annua

l E

stim

ate

of

Pro

vin

cial

Revenue

and E

xpenditu

re t

able

d

not

late

r th

an

two

weeks

aft

er

the

tab

ling

of

the

natio

nal

bud

get.

1

1

1

N/A

N

/A

2

Adju

sted

E

stim

ate

of

Pro

vin

cial

Revenue

and

Expenditure

bud

get

table

d n

ot

late

r th

an 3

0

days

aft

er

the

Min

iste

r’s

adju

stm

ent bu

dget

spe

ech

1

1

1

N/A

N

/A

3

Annu

al

Re

port

su

bm

itted

to

Pro

vin

cial L

eg

isla

ture

for

tablin

g.

1

1

1

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

25

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Perf

orm

an

ce

in

dic

ato

rs

Su

b-p

rog

ram

me 1

.2:

Man

ag

em

en

t S

erv

ices (

HO

D)

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

T

arg

et

2015/2

016

Actu

al

Ach

ievem

en

t 2015/2

016

Dev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

Annu

al

perf

orm

ance

asse

ssm

en

t of

SM

S p

erf

orm

ed.

SM

S

Ass

ess

me

nt

com

ple

ted

1

1

N/A

N

/A

Perf

orm

an

ce

in

dic

ato

rs

Su

b-P

rog

ram

me 1

.2.1

: R

isk M

an

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

P

lan

ned

Targ

et

2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

Str

ate

gic

R

isk

Ass

essm

ents

P

erf

orm

ed

1

1

1

N/A

N

/A

2

Num

ber

of

Fra

ud

Ris

k A

sse

ssm

ents

P

erf

orm

ed

1

1

1

N/A

N

/A

3

Num

ber

of

Fra

ud a

nd

Ris

k A

wa

rene

ss

Work

shops

Con

duct

ed

2

1

1

N/A

N

/A

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e:

Info

rmati

on

Man

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

Com

mu

nic

atio

n

Str

ate

gie

s re

vie

wed

1

Com

munalis

ation

Str

ate

gy

3

Imple

men

tatio

n

repo

rts

1 r

evie

wed

1 r

evie

wed

N/A

N

/A

2

Num

ber

of

pro

gre

ss

repo

rts

on

imple

menta

tion

of

De

part

menta

l S

ecu

rity

polic

y pro

duce

d

4

4 r

epo

rts

4 r

epo

rts

N/A

N

/A

3

Num

ber

of

repo

rts

on

imple

menta

tion

of

reco

rds

man

agem

en

t polic

y

pro

duced

4

4 r

epo

rts

4 r

epo

rts

N/A

N

/A

4

Num

ber

of

pro

gre

ss

repo

rts

on

imple

menta

tion

of

Info

rmatio

n

Com

munic

atio

n

Tech

no

logy

polic

y

pro

duced.

New

4

4

N/A

N

/A

A

nn

ua

l Re

po

rt 2

01

5/1

6

26

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e:

Hu

man

Reso

urc

es

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Targ

et

201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

1

Num

ber

of

repo

rts

on

SM

S

perf

orm

ance a

gre

em

en

ts s

ubm

itted

to D

PS

A

1re

po

rt

1 r

eport

1 r

epo

rt

N/A

N

/A

2

Num

ber

of

Work

pla

ce

Ski

lls P

lan

(WS

P)

develo

ped

WS

P

develo

ped

an

d s

ubm

itte

d

to

re

levant

SE

TA

’s

WS

P

develo

pe

d

and

subm

itted to

re

levant

SE

TA

’s b

y Ju

ne

WS

P

develo

ped

and

subm

itted

to

rele

vant

SE

TA

’s b

y Ju

ne

N/A

N

/A

3

Num

ber

of

Em

plo

yee

Health

and

Welln

ess

events

held

4

4

4

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

27

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e:

Str

ate

gic

Man

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

targ

et

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns

o

n

devia

tio

ns

1

Num

ber

of

Depart

menta

l A

nn

ual

Perf

orm

ance

P

lan

develo

ped

and

subm

itted t

o o

ffic

e o

f th

e H

OD

.

1

1

1

N/A

N

/A

2

Num

ber

of

Depa

rtm

enta

l Q

uart

erly

perf

orm

ance

re

port

s pro

duce

d a

nd

subm

itted

to

the

He

ad

of

Dep

art

ment

and

Pro

vin

cia

l

Tre

asu

ry

in

line

with

rep

ort

ing

timelin

es.

4

4

4

N/A

N

/A

3

Num

ber

of

Annual R

eport

pro

duce

d

1

1

1

N/A

N

/A

4

Num

ber

of

HR

Pla

n d

evelo

pe

d

1

1

1

N/A

N

/A

5

Num

ber

of

train

ing

pro

gra

ms

on

transf

orm

atio

n

co

nduct

ed

in

the

Dep

art

ment

2

2

T

rain

ing

pro

gra

ms

for

staff

and m

ana

gers

2 T

rain

ing

pro

gra

ms

for

sta

ff a

nd m

anage

rs

N/A

N

/A

6

Num

ber

of

Serv

ice

D

eliv

ery

Impro

vem

en

t P

lan

s develo

ped

1

1

1

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

28

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e:

Leg

al

Serv

ice

s

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

quart

erly

rep

ort

s

pro

duce

d o

n l

egal

opin

ions

and

ad

vic

e

ren

dere

d

for

dep

art

ment.

4 R

ep

ort

s

4 R

ep

ort

s

4 R

ep

ort

s

None

N

/A

2

Num

ber

of

repo

rts

pro

duce

d

on

edited

contr

act

s and

Serv

ice L

evel

Agre

em

ent fo

r dep

art

ment.

4 R

ep

ort

s

4 R

ep

ort

s

3 r

eport

s 1

T

here

were

no

reque

st f

or

editi

ng

of

contr

act

s an

d

SLA

re

ceiv

ed

duri

ng

the

firs

t q

uart

er

An

nu

al R

ep

ort

20

15

/16

29

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Perf

orm

an

ce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e1.4

.1:

Man

ag

em

en

t an

d F

ina

nc

ial

Acco

un

tin

g

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

iev

em

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

iev

em

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

1

Num

ber

of

co

mplia

nce

financi

al

Report

s su

bm

itted

to

Auditor-

Genera

l &

Pro

vinci

al T

reasu

ry

IYM

X 1

2

Inte

rim

A

FS

x 3

Annual A

FS

x 1

IYM

X 1

2

Inte

rim

A

FS

x 3

Annual A

FS

x 1

12X

IY

M

3X

Inte

rim

AF

S

1X

Fin

al A

FS

N/A

N

/A

2

Num

ber

of

tax

com

plia

nce

report

s s

ubm

itted t

o S

AR

S

1

Inte

rim

E

mplo

yees

Ta

x

(PA

YE

) re

conci

liation

1

Fin

al

E

mplo

yees

Tax

(PA

YE

) re

conci

liation

12 M

onth

ly E

MP

201

1 I

nte

rim

Em

plo

yees

Tax

(PA

YE

) re

conci

liatio

n

1 F

inal

Em

plo

yees

Tax

(PA

YE

) re

conci

liatio

n

12 M

onth

ly E

MP

201

1

Inte

rim

E

mplo

yee

s T

ax

(PA

YE

) re

con

cilia

tion

1X

F

inal

PA

YE

R

eco

nci

liatio

n

12X

E

MP

201

subm

issi

ons

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

30

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Perf

orm

an

ce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e 1

.4.2

: S

up

ply

Ch

ain

Ma

nag

em

en

t S

erv

ices

P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns o

n d

evia

tio

ns

1

Num

ber

of

com

plia

nce r

eport

s

on

asse

t m

an

agem

ent

to

subm

itte

d

to

Pro

vin

cial

Tre

asu

ry

12

Ass

et

Reco

ncili

atio

n

repo

rts

12

Ass

et

Reco

nci

liatio

n r

ep

ort

s

12

Ass

et

Reco

nci

liatio

n r

ep

ort

s

N/A

N

/A

2

Num

ber

of

D

ep

art

menta

l

Pro

cure

ment

P

lan

pro

duced

and

su

bm

itte

d

to

Pro

vin

cial

Tre

asu

ry

1

appro

ve

d

Dep

art

menta

l

Pro

cure

ment

Pla

n

1

1

N/A

N

/A

3

Num

ber

of

SC

M perf

orm

ance

repo

rts

pro

duce

d

12

4

4

N/A

N

/A

4

Num

ber

of

F

inanci

al

Dele

gation

Fra

mew

ork

revie

wed

1

1 r

evie

we

d

1 r

evie

we

d

N/A

N

/A

5

Serv

ice

pro

vid

ers

paid

w

ithin

30

days

aft

er

receip

t of

invoic

es

in

line

with

Natio

nal

Tre

asu

ry inst

ructio

n N

o.

34.

New

S

erv

ice p

rovid

ers

paid

within

30

days

aft

er

rece

ipt

of in

voic

es

Serv

ice p

rovid

ers

paid

within

30

days

aft

er

rece

ipt

of in

voic

es.

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

31

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Strategy to overcome areas of under performance

To conduct awareness to managers of departmental units/section regarding services

provided by the legal service section.

Changes to planned targets

Not applicable as there were no changes made to planned targets as per approved

2015/16 Annual Performance Plan.

Linking performance with budgets

All the necessary resources were provided to assist the sub-programmes to achieve 97

percent of the planned targets as per the Annual Performance Plan and this is evident as

the Programme had an actual spending of 99.3 percent as at 31st March 2016.

Please find below a summary of actual expenditure in comparison to the adjusted

appropriation for both current and previous financial years.

Sub-programme expenditure

Sub- Programme Name

2015/2016 2014/2015 Final Appropriation

Actual Expenditure

(Over)/Under Expenditure

Final Appropriation

Actual Expenditure


R’000 R’000 R’000 R’000 R’000 R’000 OFFICE OF THE MEC

7 924 7 850

74 7 770 7 486 284

MANAGEMENT SERVICES

6 248

6 239

9 8 689 7 911 778

CORPORATE SERVICES

80 887 80 747 140 51 950 49 465 2 485

FINANCIAL MANAGEMENT (CFO)

42 046

41 522

524 40 995 38 956 2 039

Total 137 105 136 358 747 109 404 103 818 5 586




32

4.2 Programme 2: Sustainable Resource Management

The programme’s aim is to provide professional advice and support on provincial

economic analysis, fiscal policy and the management of annual budget process,

implementation of the provincial budgets as well as monitoring and control the North

West provincial expenditures.

Sustainable Resource Management Programme consists of the following sub-

programmes:

• Programme support

• Economic Analysis

• Fiscal Policy

• Budget Management • Public Finance

• Infrastructure Coordination

• Municipal Finance Management (MFM)


• To advise and support departments and public entities on budget planning and

fiscal matters.

• To provide support to municipalities in order for them to comply with MFMA


Sustainable Resource Management Programme has achieved almost all strategic objectives as stated above and all its performance indicators and targets during the year which are aligned to Output 9 & 12 of the strategic priorities of government as stated at point number 3 above. For details of targets achieved refer to tables below:




33

Str

ate

gic

ob

jec

tive

s

Su

b-P

rog

ram

me 2

.1:

Pro

gra

mm

e S

up

po

rt

Str

ate

gic

ob

jecti

ves

A

ctu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

devia

tio

ns

To

advis

e

and

support

dep

art

ments

and p

ublic

entitie

s on

bud

get

pla

nn

ing

and

fis

cal m

att

ers

.

1

1

Annu

al

Pro

vin

cial

Revenue

and

E

xpe

nditu

re

Est

imate

s

pre

pare

d

and

finalis

ed

for

subm

issi

on

to

the

O

ffic

e o

f th

e M

EC

1

Annual

Pro

vin

cial

Revenue

and

E

xpe

nditu

re

Est

imate

s

pre

pare

d

and

fin

alis

ed

fo

r su

bm

issi

on

to

the

O

ffic

e o

f th

e M

EC

N/A

N

/A

1

1

Adju

stm

ent

Pro

vin

cial

Reven

ue

and

E

xpenditure

E

stim

ate

s p

rep

are

d

and

fina

lised

for

subm

issi

on

to

the

Off

ice o

f th

e M

EC

1

Adju

stm

ent

Pro

vin

cial

Revenu

e

and

E

xpe

nditure

E

stim

ate

s p

rep

are

d

and

finalis

ed

for

subm

issi

on

to

the

O

ffic

e o

f th

e M

EC

N/A

N

/A

To p

rovid

e su

ppo

rt to

m

unic

ipalit

ies

in

ord

er

for

them

to

co

mp

ly

with

M

FM

A

N/A

9

munic

ipalit

ies

with

unq

ualif

ied

aud

it

opin

ions

6

Mu

nic

ipalit

ies

with

unq

ualif

ied

aud

it

opin

ions

3

Munic

ipalit

ies

with

unq

ualif

ied

aud

it

opin

ions

This

w

as

due

to

und

ers

taff

ing

in

the

M

unic

ipal

Fin

ance

M

ana

gem

en

t unit

and

to

o m

uch

fo

cus

on

mun

icip

alit

ies

whic

h got

dis

cla

imer

opin

ions

in

the

201

3/1

4

fin

anci

al

year

An

nu

al R

ep

ort

20

15

/16

34

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.2

: M

acro

Eco

no

mic

An

aly

sis

P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

iev

em

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ac

hie

ve

men

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

report

s

com

pile

d

on

so

cio-

eco

nom

ic

st

atu

s o

f th

e

pro

vin

ce

for

the

bud

get

book

1

1

1

N/A

N

/A

2

Num

ber

of

report

s

com

pile

d o

n t

he e

co

nom

ic

imp

act

of

the

2015/1

6

pro

vin

cia

l b

udge

t (P

ER

O)

2

2

2

N/A

N

/A

3

Num

ber

of

report

s

com

pile

d

on

the

soci

o-

eco

nom

ic an

aly

sis

of

the

pro

vin

ce(S

ER

O)

2

2

2

N/A

N

/A

4

Num

ber

of

socio

-

eco

nom

ic

data

base

upd

ate

d

1

1 (

non-c

um

ula

tive)

1

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

35

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.3

: F

isc

al

Po

licy

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

ann

ual

tariff

s

revis

ed

/ adju

ste

d

per

dep

art

ment.

8

8

8

N/A

N

/A

2

Num

ber

of

mo

nth

ly

In

Year

Monitori

ng (

IYM

) of

the

perf

orm

ance

of

12

pro

vin

cial

depart

men

ts

and

re

venue

re

po

rts

pro

duce

d.

12

In Y

ea

r M

on

itori

ng

a

nd

12

Reve

nu

e R

ep

ort

s

12

In

Yea

r

Monitoring a

nd 1

2

Revenue R

eport

s

12 I

YM

12 R

evenue

Re

port

s

N/A

N

/A

3

Num

ber

of

conso

lidate

d

repo

rts

pro

duce

d o

n t

he

imple

menta

tion

of

revenue

enhan

cem

en

t

stra

teg

y

New

4

4

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

36

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.4

: B

ud

get

Man

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

iev

em

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

ass

essm

en

t

repo

rts

pro

duced

o

n

alig

nm

ent

of

Pro

vin

cial

dep

art

ments

’ A

nnua

l

Perf

orm

an

ce

pla

ns

to

the

budget

13

13

13

N/A

N

/A

2

Num

ber

of

Quart

erl

y

ass

ess

men

t re

port

s

pro

duce

d o

n a

ctu

al re

venue

and

e

xpen

diture

of

Public

Entit

ies

4

4

4

N/A

N

/A

3

Num

ber

of

gaze

ttes

on

transf

ers

o

f fu

nds

to

Munic

ipalit

ies

develo

ped

1

1

3

2

This

is

due t

o a

mendm

ents

to

dep

art

menta

l pla

ns

in te

rms

of

re-d

irect

ion

of

funds

to

mu

nic

ipalit

ies

in

need

of

fun

ds.

4

Num

ber

of

ass

essm

ent

repo

rts

com

pile

d b

ase

d o

n

MT

EC

heari

ng s

essi

on

s fo

r

each

dep

art

ment

incl

udin

g

the

Pro

vin

cial

Le

gis

latu

re

pro

duce

d.

13

13

13

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

37

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.5

: P

ub

lic F

inan

ce

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

Dev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns

on

devia

tio

ns

1

Num

ber

of

Quart

erly

Perf

orm

an

ce

Report

s (Q

PR

/

Non-f

inancia

l)

of

de

part

ments

com

pile

d

4

4

4

N/A

N

/A

2

Num

ber

of

Qua

rterl

y F

inan

cial

repo

rts

of

de

part

ments

com

pile

d (

Sect

ion

32 R

eport

)

4

4

4

N/A

N

/A

3

Num

ber

of

audite

d

pro

vin

cial

exp

enditure

rep

ort

s co

mpile

d

1

1

1

N/A

N

/A

4

Num

ber

of

exp

enditu

re r

epo

rts

of

depart

ments

th

rough

mon

thly

In

-Year

Mon

itoring

(IY

M)

Mod

el c

om

pile

d

12

12

12

N/A

N

/A

5

Num

ber

of

Quart

erly

infr

ast

ructu

re s

pendin

g r

epo

rts

thro

ugh

Infr

ast

ruct

ure

Rep

ort

ing

(IR

M)

Mod

el

com

pile

d

4

4

4

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

38

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.6

: In

fra

str

uctu

re C

oo

rdin

ati

on

P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

P

lan

ned

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

train

ing

sess

ion

s condu

cte

d

to

imp

rove t

he u

nders

tandin

g

of

IDM

S

Toolk

it best

pra

ctise

s by

pro

vin

cial

dep

art

ments

w

ithin

th

e

NW

.

8

4

10

6

To ensu

re u

nders

tandin

g of

new

co

nce

pts

an

d

com

plia

nce

to

th

e

new

ci

rcula

rs r

ele

ase

d b

y N

T f

or

Ince

ntiv

e G

rants

.

2

Num

ber

of

con

solid

ate

d

asse

ssm

en

t re

po

rts

on

in

fra

stru

cture

pla

n

pro

duce

d.

4

2

4

2

Date

for

dra

ft P

lan

for

Health

and

Educa

tio

n w

ere

bro

ught

forw

ard

by

the N

T re

sulti

ng

add

itio

nal

ass

ess

ments

bein

g d

on

e.

3

Num

ber

of

con

solid

ate

d

qua

rterl

y ass

ess

me

nts

re

po

rts

pro

duce

d

on

co

nd

itiona

l gra

nts

perf

orm

ance

4

4

4

N/A

N

/A

4

Num

ber

of

month

ly

site

vis

its

report

s pro

du

ced

re

latin

g

to

the

eva

luatio

n,

pla

nnin

g

and

deliv

ery

of

infr

ast

ruct

ure

w

ithin

th

e

NW

pro

vin

ce

16

12

14

2

Appro

ach

ch

ange

d

du

e

to

Sets

oko

ane

pro

gra

mm

e

hen

ce m

ore

site v

isits

were

done.

An

nu

al R

ep

ort

20

15

/16

39

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

in

dic

ato

rs

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.7

: M

un

icip

al F

inan

cia

l M

an

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

co

nso

lidate

d

qua

rte

rly

report

s

pro

duce

d

for

tablin

g

and

gaze

ttin

g

on

23

munic

ipalit

ies

4

4

4

N/A

N

/A

2

Num

ber

of

quart

erly

conso

lida

ted

asse

ssm

ent

repo

rts

on

the

imple

menta

tion

of

the

aud

it

actio

n

pla

ns

and

statu

s of

readin

ess

on

AF

S

sub

mis

sion

by

23

munic

ipalit

ies

3

4

4

N/A

N

/A

3

Num

ber

of

quart

erly

asse

ssm

en

t re

port

s on

the

imple

me

nta

tion,

eff

ect

ive

ness

and

com

plia

nce

w

ith

SC

M

pro

ce

sse

s a

nd

Reg

ula

tions

by

23

munic

ipalit

ies

4

4

4

N/A

N

/A

4

Num

ber

of

quart

erly

repo

rts

com

pile

d

on

the

statu

s of

eff

ect

ive

ness

4

4

4

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

40

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e / S

ub

-pro

gra

mm

e2.7

: M

un

icip

al F

inan

cia

l M

an

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

and

im

ple

menta

tion

of

govern

an

ce

pro

cess

es

(Inte

rnal

Au

dit

an

d

Ris

k

Mana

gem

ent)

in

lin

e w

ith

the M

FM

A

5

Num

ber

of

Tra

inin

g

Sess

ion

s conducte

d

on

MF

MA

Refo

rms.

7

4

19

15

The

nee

d

to

cond

uct

mo

re

train

ing

aro

se

with

the a

im o

f im

pro

vin

g t

he

fina

nci

al

aff

air

s of

mu

nic

ipalit

ies.

6

Num

ber

of

munic

ipalit

ies

supp

ort

ed

on

a

ssets

man

agem

en

t pro

gra

mm

e

7

11

12

1

More

dem

and of

support

for

ass

ista

nce

fr

om

mu

nic

ipalit

y.

An

nu

al R

ep

ort

20

15

/16

41

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est


Municipal experts have been appointed to assist municipalities in financial management

going forward.


Not applicable as there were no changes to performance targets during the year

under review


All the necessary resources were provided to assist the sub-programmes to achieve

almost all its strategic objectives and all of their planned performance indicators and

targets as per the Annual Performance Plan and this is evident as the Programme had an

actual spending of 99.9 percent as at 31st March 2016.




2015/2016 2014/2015 Sub- Programme Name

Final Appropriation

Actual Expenditure


Final Appropriation

Actual Expenditure


R’000 R’000 R’000 R’000 R’000 R’000 PROGRAMME SUPPORT (SRM)

1 787

1 786

1

2 393 2 336 57

MACRO ECONOMIC ANALYSIS

5 199 5 197

2 5 140 4 879 261

FISCAL POLICY 4 159

4 158

1 3 389 2 944 445

BUDGET MANAGEMENT

15 766

15 753 13 15 046 14 685 361

PUBLIC FINANCE 12 090

12 087

3 12 124 11 931 193

MUNICIPAL FINANCE

87 225

87 156

69 95 413 94 710 703

Total 126 226 126 137 89 133 505 131 485 2 020




42

4.3 Programme 3: Assets and Liabilities

This programme’s aim is to provide policy direction on the following:

• Monitoring of physical and financial assets;

• Implementation and monitoring of Supply Chain Management (SCM) in the Province;

• Implementation and management of the Electronic Tendering System (ETS) in the Province.

Assets and Liabilities Programme consists of the following sub-programmes:

• Programme Support

• Asset management • Provincial Supply Chain Management

The programme had two strategic objectives for year under review which were as follows:

• To provide support to departments and public entities in order for them to comply with PFMA and applicable Treasury Regulations on asset management in the next five years

• To support and monitor Departments and Public Entities in order to comply with

supply chain management prescripts in the next five years.


Assets and Liabilities Management Programme has achieved almost all strategic objectives as stated above and all its performance indicators and targets during the year which are aligned to Output 12 of the strategic priorities of government as stated at point number 3 above. For details of targets achieved refer to tables below:




43

Str

ate

gic

ob

jecti

ves:

Pro

gra

mm

e:

Assets

an

d L

iab

ilit

ies

Str

ate

gic

ob

jecti

ve

Actu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

Dev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns o

n d

evia

tio

ns

To p

rovid

e s

upport

to d

ep

art

ments

and

public

entit

ies

in

ord

er

for

them

to

co

mply

w

ith

PF

MA

and

applic

able

T

rea

sury

R

eg

ula

tions

on

ass

et

managem

ent in

the n

ext

fiv

e y

ears

New

4

D

ep

ts.

and

1

P

ublic

E

ntit

ies

rece

ivin

g

Favoura

ble

audit

outc

om

e

on

ass

et

mana

gem

ent

in

the

next

fiv

e

years

(by

20

20).

10 D

ep

ts.

an

d 4

P

ublic

E

ntities

rece

ived

Favoura

ble

audit

outc

om

e

on

ass

et

mana

gem

ent

6

Dep

ts.

and

3

Public

E

ntit

ies

rece

ived

Favoura

ble

a

udit

outc

om

e

on

ass

et

mana

gem

ent

Reco

mm

end

atio

ns

ma

de a

nd

tra

inin

gs

pro

vid

ed

were

im

ple

mente

d

by

dep

art

ments

hence

im

pro

vem

ent

in

aud

it o

pin

ions

To su

pport

and m

onitor

Dep

art

me

nts

and

Public

Entit

ies

in o

rder

to c

om

ply

w

ith

su

pply

chain

m

an

agem

ent

pre

scri

pts

in

the n

ext

fiv

e y

ears

.

New

6

D

ep

ts.

and

2

Public

E

ntit

ies

rece

ivin

g

Favoura

ble

audit

outc

om

e

on

Supply

C

hain

mana

gem

ent

in

the

next

fiv

e

years

(by

20

20).

10

Dep

ts.

an

d 6

P

ublic

E

ntitie

s re

ceiv

ed

Favoura

ble

audit

outc

om

e

on

Supply

C

hain

m

ana

gem

ent

4

De

pts

. and

4

Public

E

ntit

ies

rece

ived

Favoura

ble

a

udit

outc

om

e

on

Supply

C

ha

in m

anagem

ent

Reco

mm

end

atio

ns

ma

de a

nd

tra

inin

gs

pro

vid

ed

were

m

ore

im

ple

mente

d

by

depart

men

ts

hen

ce

impro

vem

ent

in

aud

it o

pin

ions

An

nu

al R

ep

ort

20

15

/16

44

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

In

dic

ato

rs

Su

b-p

rog

ram

me 3

.2:A

sset

Man

ag

em

en

t

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

iev

em

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

pro

vin

cial

cash

flow

m

anage

ment

train

ing

cond

uct

ed

New

1

1

N/A

N

/A

2

Num

ber

of

conso

lidate

d

repo

rts

pro

duce

d o

n p

rovin

cial

dep

art

menta

l ca

sh

flow

pro

jectio

ns

1

1

1

N/A

N

/A

3

Num

ber

of

monito

ring r

eport

s

pro

duce

d

on

com

plia

nce

to

ass

et

mana

gem

ent

by

pro

vin

cial d

epart

ments

48

4

4

N/A

N

/A

4

Num

ber

of

train

ing

sess

ion

s

cond

uct

ed t

o d

epart

ments

and

pub

lic

en

titie

s on

ass

et

man

agem

en

t

1

1

2

1

Duri

ng

com

plia

nce

vis

its

we

identif

ied

that

an

urg

ent

train

ing

on

the

walk

er

ass

et

ma

nagem

en

t w

as

ne

eded.

An

nu

al R

ep

ort

20

15

/16

45

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

In

dic

ato

rs

Su

b-p

rog

ram

me 3

.3:

Pro

vin

cia

l S

up

ply

Ch

ain

Man

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

1

Num

ber

of

off

icia

ls

train

ed

o

n

SC

M

in

all

de

pa

rtm

en

ts

910

off

icia

ls t

rain

ed

720

off

icia

ls t

rain

ed

906

186

T

here

wa

s m

ore

dem

and

for

train

ing

2

Num

ber

of

tra

nsv

ers

al

contr

act

s m

ain

tain

ed.

9

transv

ers

al

contr

acts

ma

inta

ine

d

9

tran

svers

al

contr

act

s m

ain

tain

ed

11

tran

svers

al

contr

act

s

main

tain

ed

2 t

ransv

ers

al

con

tra

cts

main

tain

ed

There

w

ere

ne

w

add

itio

nal

tra

nsv

ers

al

contr

act

s ente

red

to

duri

ng t

he fin

anci

al y

ear

3

Num

be

r of

in-h

ou

se

com

plia

nce

w

ork

sho

ps

co

nd

ucte

d

on S

CM

pro

cess

es:

–

D

em

an

d.

Acq

uis

itio

n,

Lo

gis

tics

D

isp

osa

l (d

ep

art

men

ts,

entitie

s a

nd

sup

plie

rs)

19

work

sho

ps

cond

uct

ed

12 w

ork

shop

s co

nd

uct

ed

17 w

ork

shop

s co

nd

uct

ed

5

w

ork

shop

s co

nd

uct

ed

N

ew

ly

ap

poin

ted

bid

com

mitt

ee

mem

be

rs

had

to b

e t

rain

ed.

4

Num

be

r of

pro

cu

rem

ent

pla

ns

of

de

pa

rtm

en

ts

asse

ssed

New

4

co

nso

lid

ate

d

asse

ssm

en

t re

po

rts

pro

du

ce

d

4

co

nso

lida

ted

asse

ssm

en

t re

po

rts

pro

du

ce

d

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

46

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Su

b-p

rog

ram

me 3

.3:

Pro

vin

cia

l S

up

ply

Ch

ain

Man

ag

em

en

t P

erf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

Pla

nn

ed

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

5

Num

ber

of

com

plia

nce

re

po

rts

rela

ted

to

in

voic

es

paid

aft

er

30

days

pro

duce

d

and

su

bm

itted

to

National

Tre

asu

ry.

12

con

solid

ate

d

repo

rts

to

N

ational

Tre

asu

ry o

n 3

0 d

ay

paym

ents

12

con

solid

ate

d

report

s

to N

atio

nal

Tre

asu

ry on

30 d

ay

pa

yments

12

con

solid

ate

d

report

s

to

National

Tre

asu

ry

on

30 d

ay

pa

yments

N/A

N

/A

6

Num

ber

of

conso

lida

ted

quart

erl

y

30

day

paym

ent

devia

tion r

epo

rts

4

conso

lidate

d

30

day

devia

tion

qua

rte

rly

report

s

4

conso

lidate

d

30

d

ay

devia

tion

quart

erly

repo

rts

4

con

solid

ate

d

30

day

devia

tion q

ua

rterly

report

s N

/A

N/A

7

Rollo

ut

of

the

Pri

ce

refe

rence

syst

em

in

th

e p

rovin

ce

New

R

ollo

ut

of

the

Pri

ce

re

fere

nce

sy

stem

in t

he

pro

vin

ce

Rollo

ut

of

the

P

rice

re

fere

nce

sy

stem

in

th

e

pro

vin

ce

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

47

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est


Not applicable as the Programme achieved all its set performance indicators/measures

and targets during the financial year under review.



under review


All the necessary resources were provided to assist the sub-programmes to achieve all of

their planned targets as per the Annual Performance Plan and this is evident as the

Programme had an actual spending of 99.7 percent as at 31st March 2016.





Final Appropriation

Actual Expenditure


Final Appropriation

Actual Expenditure


R’000 R’000 R’000 R’000 R’000 R’000 PROGRAMME SUPPORT (A&L)

2 506

2 501

5

2 944 2 839 105

ASSET MANAGEMENT

9 433

9 414

19 12 330 11 684 646

PROVINCIAL SUPPLY CHAIN MANAGEMENT (SUPPORT AND INTERLINKEDFINANCIAL SYSTEMS)

31 163

31 043

120 25 073 24 438 635

Total 43 102 42 958 144 40 347 38 961 1 386

Annual Report for 2015/16Financial Year Vote 07: Department of Finance



48

4.4 Programme 4: Financial Governance

The aim of this programme is to facilitate the implementation of financial management in Provincial Departments and Public Entities to ensure improved audit outcomes and manage the transition from modified cash to GRAP accounting in line with PFMA. It operates under 5 sub-programmes.

Financial Governance Programme consists of the following sub-programmes:

• Programme support - Accountant General

• Accounting Services

• Financial Systems and Training

• Provincial Risk Management

• Provincial Internal Audit


• To provide support to Provincial Departments and Public Entities in order to comply with PFMA


Administration Programme has achieved it’s strategic objective as stated above and all its performance indicators and targets during the year which are aligned to Output 12 of the strategic priorities of government as stated at point number 3 above. For details of targets achieved refer to tables below:




49

Str

ate

gic

ob

jecti

ves:

Pro

gra

mm

e :

Fin

an

cia

l G

overn

an

ce

S

trate

gic

ob

jecti

ves

Actu

al

Ach

ievem

en

t 201

4/2

015

Pla

nn

ed

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

Dev

iati

on

fr

om

p

lan

ned

targ

et

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns

on

devia

tio

ns

To p

rovid

e s

up

port

to P

rovin

cial

Depart

ments

and

Public

Entit

ies

in o

rder

to c

om

ply

with P

FM

A

New

6

D

ep

ts.

an

d

2

Public

E

ntit

ies

rece

ivin

g

favou

rable

audit

outc

om

es

for

Boko

ne

B

oph

irim

a

pro

vin

cial

dep

art

ments

and

pub

lic e

ntit

ies

in t

he

next fiv

e y

ears

11

Dep

ts.

and

6

P

ublic

E

ntit

ies

rece

ived

favou

rable

aud

it

outc

om

es

5

Depts

. and

4

P

ublic

E

ntit

ies

rece

ived

favou

rable

aud

it

outc

om

es

Reco

mm

enda

tions

ma

de

and

train

ings

pro

vid

ed

were

im

ple

mente

d

by

dep

art

ments

he

nce

im

pro

vem

ent

in au

dit

opin

ions

An

nu

al R

ep

ort

20

15

/16

50

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

In

dic

ato

rs

Su

b-p

rog

ram

me 4

.2:

Acco

un

tin

g S

erv

ices

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

P

lan

ned

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

iev

em

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

cap

aci

ty b

uild

ing

inte

rventio

ns

for

Dep

art

menta

l C

FO

’s

and

P

ublic

E

ntit

ies

b

y

cond

uct

ing

work

shop

s o

n

Acco

unting

up

date

s and

R

efo

rms

4

2

5

3

Additi

onal

work

shop

s w

ere

cond

uct

ed

to

capaci

tate

C

hie

f

Fin

anci

al

Off

icers

to

im

pro

ve

aud

it o

utc

om

es

of

depart

ments

.

2

Num

ber

of

work

sho

ps

cond

uct

ed

on

pre

pa

ration

G

uid

e a

nd

AF

S T

em

pla

te –

D

ep

art

ments

and

act

ive

Public

E

ntit

ies.

2

2

4

2

Additi

onal

work

shop

s w

ere

cond

uct

ed

to

capaci

tate

C

hie

f

Fin

anci

al

Off

icers

to

im

pro

ve

aud

it o

utc

om

es

of

depart

ments

.

3

Num

ber

of

revie

ws

cond

uct

ed

on

IFS

and

D

ep

art

menta

l AF

S

4

4

4

N/A

N

/A

4

Num

ber

of

mo

nitoring

repo

rts

pro

duce

d o

n a

pla

n

of

act

ion

on

AF

S

au

dit

outc

om

es

for

depart

ments

and

Pub

lic E

ntit

ies.

23

(1

conso

lida

ted

repo

rt

coveri

ng

dep

art

ments

and

pub

lic e

ntit

ies

6

6

N/A

N

/A

5

Una

uth

ori

sed

expenditure

bill

pre

pare

d a

nd s

ubm

itted

to

Leg

isla

ture

fo

r co

nd

onem

ent

2

1

1

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

51

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Su

b-p

rog

ram

me 4

.2:

Acco

un

tin

g S

erv

ices

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

P

lan

ned

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

iev

em

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

6

Num

ber

of

monito

ring

repo

rts

pro

duce

d

on

ir

regula

r,

fru

itless

a

nd

w

ast

efu

l expen

diture

.

1

1

1

N/A

N

/A

7

Num

ber

of

monito

ring

repo

rts

pro

du

ced

for

Dep

art

ments

on c

om

plia

nce

w

ith

cost

-conta

inm

ent

mea

sure

s

New

4

4

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

52

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

In

dic

ato

rs

Su

b-p

rog

ram

me 4

.3:

Fin

an

cia

l S

yste

ms a

nd

Tra

inin

g

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

Dev

iati

on

fr

om

p

lan

ned

targ

et

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

1

Num

ber

of

Fin

anci

al

Mana

gem

ent

Capa

city

build

ing

cond

uct

ed

for

chie

f financi

al

off

icers

un

its

in P

ublic

Entit

ies

1

1

1

N/A

N

/A

2

Num

ber

of

Fin

anci

al

Mana

gem

ent

Capa

city

build

ing

cond

uct

ed

for

Chie

f F

inan

cia

l

Off

icers

u

nits

in

Pro

vin

cial

Dep

art

ments

.

1

1

1

N/A

N

/A

3

Num

ber

of

Pro

vin

cial

Dep

art

ments

st

aff

tr

ain

ed

in

Fin

anci

al S

yste

ms

854

300

622

322

There

w

as

a

hig

h

dem

and

for

Tra

inin

g

4

Num

ber

of

SC

oA

and E

conom

ic

Rep

ort

ing

Fo

rmat

(ER

F)

work

shop

s conduct

ed

fo

r

Mana

gers

& O

ther

Off

icia

ls

6

1

5

4

There

w

as

a

hig

h

dem

and

for

SC

oA

T

rain

ing

in

the

regio

ns

5

Num

ber

of

syst

em

in

terf

ace

s

pro

vid

ed

to

pro

vin

cial

dep

art

ments

12

12

12

N/A

N

/A

6

Num

ber

of

Pro

vin

cial

PE

RS

AL

Use

r F

oru

ms

co

nduct

ed.

4

4

4

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

53

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Su

b-p

rog

ram

me 4

.3:

Fin

an

cia

l S

yste

ms a

nd

Tra

inin

g

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

Dev

iati

on

fr

om

p

lan

ned

targ

et

to

Actu

al

Ach

ievem

en

t fo

r 201

5/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

7

Num

ber

of

PE

RS

AL E

xce

ptio

ns

(CA

SE

S)

inve

stig

ate

d b

ase

d o

n

PE

RS

AL S

ala

ry R

uns

to m

on

itor

fina

nci

al

risk

s o

n

sala

ry

transa

ctio

ns.

217

140

180

40

More

exce

ptio

ns

were

note

d

whic

h

neede

d

to

be

in

vest

igate

d

8

Num

ber

of

De

part

menta

l A

nnua

l

Fin

anci

al

Lia

bili

ty

Rep

ort

s

pro

duce

d

18

18

18

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

54

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

In

dic

ato

rs

Su

b-p

rog

ram

me 4

.4:

Pro

vin

cia

l R

isk M

an

ag

em

en

t

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

ievem

en

t 2014/2

015

P

lan

ned

Ta

rge

t 2015/2

016

A

ctu

al

Ach

ievem

en

t 2015/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

ievem

en

t fo

r 2015/2

016

Co

mm

en

ts/r

easo

ns

on

d

evia

tio

ns

1

Num

ber

of

pro

gre

ss

repo

rts

pro

duce

d

wh

ich

asc

ert

ain

D

epart

men

t’s

com

plia

nce

w

ith

Public

S

ect

or

Ris

k M

ana

gem

ent

Fra

mew

ork

New

4

4

N/A

N

/A

2

Num

ber

of

pro

gre

ss

repo

rts

pro

duce

d

wh

ich

asc

ert

ain

Public

Entit

ies

com

plia

nce

w

ith

Public

S

ect

or

Ris

k M

ana

gem

ent

Fra

mew

ork

New

4

4

N/A

N

/A

3

Num

ber

of

Pro

vin

cial

Ris

k

Man

agem

ent

Foru

m M

eetin

gs

held

8

6

8

2

Additi

onal

foru

ms

were

held

as

Public

E

ntit

ies

indic

ate

d

the

nee

d

to

have

qua

rte

rly

Fo

rum

m

eetin

g.

4

Num

ber

of

Pro

vin

cial

Ris

k

Ma

nagem

ent

Indab

a h

eld

1

1

1

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

55

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pe

rfo

rma

nce

In

dic

ato

rs

Su

b-p

rog

ram

me 4

.5:

Pro

vin

cia

l In

tern

al A

ud

it

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

iev

em

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

iev

em

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

1

Num

ber

of

audits

com

ple

ted a

s

per

ann

ual a

udit

pla

n

475

168

325

157

A

dditio

nal

audits

perf

orm

ed a

re a

s a r

esu

lt

of

appro

ved depart

menta

l ope

rationa

l pla

ns.

2

Num

ber

of

de

part

menta

l risk

man

agem

en

t st

rate

gie

s and

pro

ce

sse

s re

vie

wed

11

11

12

1

Additio

nal

audit

is

as

a

resu

lt

of

a

reque

st

from

Leg

isla

ture

to

perf

orm

a

re

vie

w.

3

Num

ber

of

depart

men

tal

fraud

pre

ventio

n

stra

tegie

s a

nd

pro

ce

sse

s re

vie

wed

New

11

11

N

/A

N/A

4

Num

ber

of

depa

rtm

enta

l

fina

nci

al

state

men

t sy

stem

s

revie

wed

11

11

11

N/A

N

/A

5

Num

ber

of

depa

rtm

enta

l

perf

orm

ance

in

form

ation

syst

em

s an

d

pro

ce

sse

s

revie

wed

11

11

11

N/A

N

/A

6

Num

ber

of

de

part

menta

l su

pply

chain

m

an

agem

en

t p

rocess

es

revie

wed

11

11

12

1

Additio

nal

audit

is

as

a

resu

lt

of

a

reque

st

from

Leg

isla

ture

to

perf

orm

a

re

vie

w.

An

nu

al R

ep

ort

20

15

/16

56

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Su

b-p

rog

ram

me 4

.5:

Pro

vin

cia

l In

tern

al A

ud

it

Perf

orm

an

ce

In

dic

ato

r A

ctu

al

Ach

iev

em

en

t 201

4/2

015

P

lan

ned

Ta

rge

t 201

5/2

016

A

ctu

al

Ach

ievem

en

t 201

5/2

016

D

ev

iati

on

fr

om

p

lan

ned

ta

rget

to

Actu

al

Ach

iev

em

en

t fo

r 2015/2

016

Co

mm

en

ts/r

ea

so

ns

on

d

evia

tio

ns

7

Num

ber

of

de

part

menta

l tr

ansf

er

paym

ent

an

d

con

ditio

nal

gra

nt

ope

rationa

l pro

ced

ure

s re

vie

wed

10

10

10

N/A

N

/A

8

Num

ber

of

depa

rtm

en

tal

au

dit

actio

n

pla

n

imple

menta

tion

syst

em

an

d p

roce

sses

revie

wed

11

11

12

1

Additio

nal

audit

is

as

a

resu

lt

of

a

requ

est

fr

om

Leg

isla

ture

to

perf

orm

a

re

vie

w.

9

Num

ber

of

quart

erly

rep

ort

s

issu

ed

to

HoD

's

on

signific

ant

findin

gs

an

d

imp

lem

en

tation

of

aud

it a

ctio

n p

lans

44

44

44

N/A

N

/A

An

nu

al R

ep

ort

20

15

/16

57

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est


Not applicable as the Programme achieved all its set performance indicators/measures

and targets during the financial year under review.



under review


All the necessary resources were provided to assist the sub-programmes to achieve all of

their planned targets as per the Annual Performance Plan and this is evident as the

Programme had an actual spending of 99.8 percent as at 31st March 2016.





Final Appropriation

Actual Expenditure


Final Appropriation

Actual Expenditure


R’000 R’000 R’000 R’000 R’000 R’000 PROGRAMME SUPPORT (FG)

8 833

8 832

1

5 279 5 124 155

PROVINCIAL ACCOUNTING SERVICES

55 334

55 325

9 89 732 88 353 1 379

NORMS AND STANDARDS

1 289

1 285

4 1 616 1 222 394

PROVINCIAL RISK MANAGEMENT

2 853

2 838

15 3 062 2 736 326

PROVINCIAL INTERNAL AUDIT

52 260

52 049

211 50 106 49 386 720

Total 120 569 120 329 240 149 795 146 821 2 974




58

5. TRANSFER PAYMENTS

5.1. Transfer payments to public entities

None

5.2. Transfer payments to all organisations other than public entities

The table below reflects the transfer payments made for the period 1 April 2015 to 31 March 2016 Name of

transferee Type of

organisation Purpose for which the

funds were used

Did the dept. comply with s 38 (1) (j) of

the PFMA

Amount transferred

(R’000)

Amount spent by the entity

Reasons for the funds

unspent by the entity

Various individuals (ex-

employees)

N/A Leave Gratuities and

Post Retirement

benefits

Benefits due to ex-

employees

1 432 N/A N/A

Various individuals (non-

employees)

N/A Bursary funding

Bursary funding

1 528 N/A N/A

Ex employee N/A Claim paid out Claim against the state

479 N/A N/A

TOTAL 3 439

6. CONDITIONAL GRANTS

6.1. Conditional grants and earmarked funds paid

None

6.2. Conditional grants and earmarked funds received

None

7. DONOR FUNDS

7.1. Donor Funds Received

None




59

8. CAPITAL INVESTMENT

8.1. Capital investment, maintenance and asset management plan

The Department does not have any major capital or infrastructure projects.

The following table depicts how asset holdings have changed over the period under

review, including information on disposals, scrapping and losses:

Categories

Adjusted Opening Balance as at 1 April 2015 R’000

Additions for the year R’000

Assets written off

R’000

Asset Disposal/ transfer R’000

Balance as 31 March 2016 R’000

Computer Equipment

11 308

4 379

(86)

( 795)

14 806

Furniture and Office

Equipment

6 952

1 688

(70)

8 570

Other Machinery

Equipment

3 170

1 854

(27)

4 988

Immovable Assets:

Portable storage

rooms

213 0

Total 21 643 7 921 (4 360) 28 364

The department performs monthly reconciliations between the asset register and

general ledger which are reviewed and signed off by senior management. Any

discrepancies are investigated and resolved on a monthly basis before closure. Bi-

annual verification is also conducted to update the asset register. Items not found are

investigated and reported to the Accounting Officer. The department has an

approved the asset management policy and procedure manual which enhances

compliance with asset management principles.

Department of Finance assets are in a fairly reasonable condition.




60

PART C: GOVERNANCE




61

1. INTRODUCTION

Department of Finance is commitment to maintain the highest standards of

governance is fundamental to the management of public finances and resources.

Users want assurance that the department has good governance structures in place

to effectively, efficiently and economically utilize the state resources, which is funded

by the tax payer.

2. RISK MANAGEMENT

The Department has implemented the Public Sector Risk Management Framework

for the 15-16 financial year. The risk management policy was developed and

approved as required by the framework. The implementation of the policy was

supported by risk management strategy monitored by the Risk Management

Committee (RMC).

Through the policy, the Department has adopted an enterprise -wide risk

management approach, meaning that all key risks facing the Department forms part

of a structured and systematic process of risk management.

The Department completed the strategic risk assessment by end of the 1st quarter of

the financial year in line with the Provincial Risk Management Strategic Support Plan.

The operational risk register was also developed which included fraud & corruption

risks. These registers are updated quarterly for implementation of risk treatment

plans and emerging risks and are reported to the accounting officer and his senior

management team, the RMC and Audit Committee through the HOD’s quarterly

reports.

Currently the RMC comprises of internal senior managers only. This position was

informed by the Provincial Risk Management Strategic Support Plan. However, this

has since been rescinded by an EXCO resolution to the effect that all Provincial

Departments should appoint independent chair and members to their respective

RMCs. The Department is at an advanced stage of implementing this requirement

and appointments shall be made soon.

The RMC is in place and has performed among other the following:

Review and recommend for approval by the accounting officer the

Risk management policy

Risk management strategy & implementation plan

Risk Management Committee Charter

Review progress on implementation of risk management and recommend

improvements

Report to the accounting officer on status of implementation of risk management

Review integration of risk management with other management functions




62

Review the risk registers and approach in their development

All RMC members have a standing invite to Audit Committee meetings.

The Department has sound risk management structures in place and takes great

efforts to ensure continued improvements. The strong results produced by the

Department on performance information attest to the fact effective risk management

is indeed an imperative for high performing organisations.

3. FRAUD AND CORRUPTION

The Department has assumed a zero-tolerance stance on fraudulent and corrupt

activities in the workplace through the approved fraud prevention strategy. The

strategy determines actions constituting fraud and corruption and outlines three

broad strategies to control fraud and corruption namely structural strategies,

operational strategies and maintenance strategies. Implementation of the strategy

was supported by a fraud prevention implementation plan that was monitored by the

RMC.

Amongst the deliverables on the fraud implementation plan was ongoing awareness

to management and staff and the identification of fraud risks, against which the

Department duly delivered. Accredited training on promoting anti-corruption in the

public service was provided to staff through the National School of Governance

where 11 officials have successfully completed such.

The Department has a Whistle-Blowing Policy in place. The policy provides

protection to whistle-blowers against occupational detriment and allows for a number

of methods to appropriately report incidents. Also, the policy accommodates

anonymous reporting of incidents as this is preferred by many whistle-blowers. This

policy forms part on the regular awareness to officials.

The RMC has reviewed and recommended to the accounting officer the fraud

prevention strategy and whistle-blowing policy. Subsequent to their approval, the

RMC has monitored implementation of both the strategy and policy. Also, the RMC

has monitored the resolution of National Anti-Corruption Hotline (NACH) cases. No

incidents of fraud and corruption were reported for the year.

The Department will build on the gains of the 15-16 financial to initiate new measures

to combat fraudulent and corrupt activities in the workplace.




63

4. MINIMISING CONFLICT OF INTEREST

Department of Finance had the following controls in place to minimize conflict of interest:

• Senior Management completed the financial disclosure forms in terms of the Public Service Commission’s requirements.

• In all bid committee meetings, members were required to declare their conflict of

Interest on bids being evaluated or adjudicated. • All Supply Chain Management (SCM) Practitioners, bid committee members and

senior managers undergo a security vetting process and SCM practitioners signs

for a Code of Conduct.

5. CODE OF CONDUCT

The Code of Conduct for Public Service (Chapter 2 of the Public Service Regulations), act as guideline to all employees as to what is expected of them from an ethical point of view, both in their individual conduct and in their relationship with others. Compliance with the Code can be expected to enhance professionalism and help to ensure confidence in the public service. The primary purpose of the Code is a positive one, which is to promote exemplary conduct. It also outlines the relationship with the Legislature and the Executive, Relationship with the Public, Relationships among Employees, and Performances of duties, personal conduct and Private interest and spells out what an employee must/should not do. Security strategy Policy, Fraud Prevention Policy, Supply Chain Management (SCM) Policy, etc contains Codes of Conduct. Members of SMS and all employees are trained on the Code through workshops and are issued with copies of the Code. If employees breach the Code of Conduct, disciplinary measures are taken by the Labour Relations Unit, starting from appointing investigating officer to investigate misconduct and those found to have breached the Code are subjected to a disciplinary enquiry.

6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES

Everyone has a right to live and work in an environment that is without harm to their

safety, health and wellbeing. The Occupational Health and Safety (OHS) Act 85 of

1993 as amended entrenches the health and safety of all persons in the workplace.

The Public Service Regulations, 2001 Part VI: D Health and Safety, further echoes

this when it charges the head of the department with the responsibility of establishing

and maintaining a safe and healthy work environment for employees of the

department.

For the period under review there were five cases of injury on duty emanating mainly

from slippery floors, loose walking ramp and falling cupboard door. Workplace




64

inspections were conducted and buildings were found to be mostly compliant with

OHS Act, except in two of the departmental leased buildings. Injuries on duty affect

the department in terms of payment of medical costs as per Compensation for

Occupational Injuries and Disease Act (COIDA) legislation and loss of service as

injured staff had to be booked off sick. Employees were work shopped on the

departmental Injury on Duty policy so as to increase awareness on the provisions of

the policy and what to do in such cases.

There was fumigation undertaken in one building to deal with wild cats and insects.

The department participated in the World Environment day on 5 th June, whose

purpose was to create awareness on environmental issues affecting the environment.

The celebration was preceded by a series of intensive cleanup activities as a build up

to World Environment day.

7. PORTFOLIO COMMITTEES

Meeting Date

Matters raised/Recommendations

Response by Department

27 October 2015 Review of the 2014/15 Annual report

Recommendation 6.1

Submit a detailed report explaining the flexible moratorium and co-management issues

Two reports detailing the flexible moratorium and co-management issues were provided to the committee.

Recommendation 6.2

Submit a progress report on the implementation of an audit action plan of the Department of Finance for 2014/15 financial year.

Progress report on the implementation of an audit action plan of the Department of Finance for 2014/15 financial year was provided to the committee.

8. SCOPA RESOLUTIONS

Resolution No.

Subject Details Response by the

department

Resolved (Yes/No)

July 2015

Review of the Public Protector report on prior

years investigations of

irregular expenditure

The Department must present the progress made

on the recommendations

in the Public Protector report

Progress Report

submitted

Recommendations implemented.

Investigation by the SAPS

Commercial Crime Unit still in progress.




65

Not applicable as the Department of Finance did not receive any material findings in

2014/15 Audit.

Nature of qualification, disclaimer, adverse opinion and matters of non-compliance

Financial year in which it first arose

Progress made in clearing / resolving the matter

N/A N/A N/A

10. INTERNAL CONTROL UNIT

Department of Finance does not have an Internal Control Unit and Programme &

Sub-programme Managers performs this function per their respective

programmes/sub-programmes in line with relevant policies & procedures, e.g. Supply

Chain Management Policy, Fraud Prevention Policy, Security Policy, IT Security

Policy, etc.

11. INTERNAL AUDIT AND AUDIT COMMITTEES

Key activities:

Internal auditing is an independent, objective assurance and consulting activity

designed to add value and improve an organization's operations. It helps an

organization accomplish its objectives by bringing a systematic, disciplined approach

to evaluate and improve the effectiveness of risk management, control, and

governance processes.

Key objectives:

Provide a value add risk based internal audit service to the department.

Summary of audit work done

For the financial year under review 28 assurance and advisory reports were issued to

the Department. Work performed was based on a risk based internal audit plan and

included audits of: risk management; supply chain management; financial

statements; report on predetermined objectives; IT governance; human

resources and audit action plans (both internal and external). Based on the audit

work performed internal control, risk management and governance processes are

generally adequate and effective and recommendations for further improvement have

been made to the Department. This will occur through timely and adequate

implementation of agreed upon audit action plans.

9. PRIOR MODIFICATIONS TO AUDIT REPORTS




66

The table below discloses relevant information on the audit committee members:

Name Qualificat

ions

Internal or

external

If internal,

position in

the

department

Date

appointe

d

Date

Resigned

No. of

Meetings

attended

Ms. P. Mzizi CA (SA) External

Member

N/A 01 August

2013

- 5

Ms. M. Morata B. Proc External

Member

N/A 01 August

2013

- 4

Mr. F. Sinthumule MBA External

Member

N/A 01 August

2013

- 4

Mr M Mohohlo MBA External

Member

N/A 01 August

2013

- 1*

Mr P Zwane CA SA External

Member

N/A 01 August

2013

- 1*

Ms. O. Bodigelo-Nyezi MBA internal

Member

Chief Director:

Corporate

Services

(Dept. of

Rural,

Environment,A

griculture

Development)

01 August

2013

-

3

*Co-opted for specific meeting

12. AUDIT COMMITTEE REPORT

We are pleased to present our report for the financial year ended 31 March 2016.

Audit Committee Responsibility

The Audit Committee reports that it has complied with its responsibilities arising from Section

38 (1) (a) (ii) of the Public Finance Management Act and Treasury Regulation 3.1.13. The

Audit Committee also reports that it has adopted appropriate formal terms of reference as its

Audit Committee Charter, has regulated its affairs in compliance with this charter and has

discharged all its responsibilities as contained therein, except that we have not reviewed

changes in accounting policies and practices.

The effectiveness of internal controls

In line with the PFMA, Internal Audit provides the Audit Committee and management with

assurance that the internal controls are appropriate and effective. This is achieved by

evaluating internal controls to determine their effectiveness and efficiency, and by

developing recommendations for enhancement or improvement.




67

Through our analysis of audit reports and engagement with the Department we can report

that the system on internal control for the period under review was adequate and effective.

The report of the Auditor General South Africa for the 31 March 2016 did not indicate further

deficiencies in the system of internals.

Based on the quarterly reviews performed, the departmental fraud and risk management

system still requires further improvement.

The Audit Committee remains concerned with the slow progress in the finalisation of the

irregular expenditure.

In-Year Management and Quarterly Reporting

The Provincial Treasury has confirmed that the department has reported to the Treasury as

is required by the PFMA.

Evaluation of Financial Statements

The Audit Committee has:

reviewed and discussed the external audit outcomes on the audited annual financial

statements to be included in the annual report, with the Auditor General South Africa

and the Accounting Officer, and

reviewed the Auditor General South Africa’s management report and management’s

responses thereto.

Evaluation of reporting on pre-determined objectives

The Audit Committee has discussed the external audit outcomes on the reporting on pre-

determined objectives to be included in the annual report with the Auditor General South

Africa and the Accounting Officer.

Internal Audit

The Audit Committee is satisfied that the Internal Audit function operated effectively during

the year under review. The Audit Committee also notes that the deficiencies in the risk

management system mentioned above impact on the effective implementation of the risk

based audit approach.

Auditor General South Africa

We have reviewed the department’s implementation plan for audit issues raised in the

previous year and we are satisfied that all material matters have been adequately resolved.

The Audit Committee is not aware of any unresolved issues with respect to the current audit.




68

The Audit Committee concurs and accepts the conclusions of the Auditor General South

Africa on the Annual Financial Statements and is of the opinion that the audited annual

financial statements be accepted and read together with the report of the Auditor General

South Africa.

General

The Audit Committee wishes to extend its appreciation to the Executive Authority,

Accounting Officer and Management, Internal Auditors and Auditor General South Africa for

their tireless efforts, commitment and support throughout the year.

Signed on behalf of the Cluster Audit Committee by:

P. Mzizi

.................................................

P Mzizi CA(SA)

Chairperson of the Cluster Audit Committee

Date: 31 July 2016

The above report was presented to, considered and approved by the Central Audit

Committee at a meeting held on 31 July 2016 and is signed by:

M.M Mohohlo

...........................................

M.M Mohohlo

Chairperson of the Provincial Audit Committee

Date: 31 July 2016




69

PART D: HUMAN RESOURCE MANAGEMENT




70

1. INTRODUCTION

The information contained in this part of the annual report has been prescribed by the

Minister for the Public Service and Administration for all departments in the public

service.

2. OVERVIEW OF HUMAN RESOURCES

a. LEGISLATION THAT GOVERN HUMAN RESOURCES MANAGEMENT

The legislature that governs Human Resources (HR) management in the Department of Finance are: • Constitution of South Africa – Act 108 of 1996 • Public Service Act 1994 • Public Service regulations – 2001 • Labour Relations Act – 1995 • Basic Conditions of Employment Act – 1997 • White paper on human Resource management • Skills development Act – 1998 • Skills development levy Act – 1998 • Occupational Health and Safety – 1983 • Public Finance management Act – 1999 • Employment Equity Act – 55 of 1998

b. OVERVIEW

The Department of Finance had a staff complement of 565 at 31 March 2016. This

includes both permanent staff, staff on contract and Interns in the Department.

During the 2015/2016 financial year, department could not fill permanent posts due to

a provincial moratorium on the filling of posts. The only permanent post filled was

that of the HOD. Approval was granted by the Provincial DG to advertise 114 posts

in January. The Department is currently busy with recruitment processes for these

advertised posts and has appointed 54 Interns. Several employees were appointed

on contract to assist the Department in reaching the objectives set out in the APP.

The Department will continue with the filling of vacant funded posts in the new

financial year as it remains a priority for the new financial year.

The Department reviewed the organisational structure and is awaiting feedback from

DPSA. The review was done to ensure that the Department is able to execute its

mandate.

The Persal Clean-up strategy from DPSA was successfully implemented and

completed. The establishment is fully aligned to the organisational structure.

Performance Management is on track in the Department. Performance outcomes

were implemented on Persal. A total number of 232 employees received

performance awards. There are no backlogs in the Department in terms of PMDS.

The vacant HR Practitioner post for PMDS has been advertised. The new appointee

will assume duty in the new financial year. Several training sessions were conducted




71

on PMDS. Extensive moderation was also done on the assessments. SMS

Performance agreements were all submitted and captured on time as well as their

financial disclosures.

The department has established an Employment Health Wellness Programme

(EHWP) that is comprised of relevant professionals to run programmes that support

total well-being of employees. These include among others an Employee Wellness

Clinic that provides for primary health care services such as VCT, family planning,

treatment for minor ailments, management for chronic conditions, health promotion

and referral system. Supplements are introduced for employees with chronic

conditions to help improve their vitality in order to assist with job performance. A

Physical Activity Programme includes a mini gym for the staff in order to encourage

active lifestyle. This programme also extends to participation in football, netball and

volley ball games. There are Friday mornings run where employees are encouraged

to participate as part of physical fitness for better health and productivity.

The OHS Act propagates for safe and healthy work environment. The OHS

Committee is made up of health and safety representatives who are appointed to

recommend measures that ensure a safe and health work environment for all

employees. Various policy measures are in place that caters for substance abuse, ill-

health chronic conditions, OHS, Crises and Trauma affecting individuals within the

workplace etc. There are support groups for people affected by cancer, diabetes and

hypertension as well as for those affected by death – bereavement support.

Training programs were also successfully implemented in line with the WSP. A total

number of 357 employees attended training. A total of 54 Interns were appointed. A

Learnership Programme in the Internal Audit unit was also launched. Achievements:

Appointment of a substantive HOD.

Successful implementation of Persal Clean-up Strategy.

Training provided to permanent staff and implementation of Internship and

Learnership Programme.

Successful EHWP that are utilised by staff.

Successful submission of Financial Disclosures of SMS

Successful implementation of bursaries in the Department

Successful management of PILIR – no outstanding cases

Challenges:

The provincial moratorium on the filling of posts resulted that no permanent posts could be filled during the past financial year.

Future Plans/Goals:

Continue with the filling of vacant funded posts advertised in 2015/2016. Increase the learnership programme from 1 to 2 programmes offered.




72

3.

HU

MA

N R

ES

OU

RC

ES

OV

ER

SIG

HT

ST

AT

IST

ICS

3.1

. P

ers

onne

l re

late

d e

xpenditure

The f

ollo

win

g t

able

s su

mm

arise

s th

e f

inal au

dite

d p

ers

on

nel re

late

d e

xpen

ditu

re b

y pro

gra

mm

e a

nd

by

sala

ry b

ands.

In p

art

icula

r, it

pro

vid

es

an

ind

ication

of

the f

ollo

win

g:

am

ou

nt

spen

t on p

ers

on

nel

am

ount

spe

nt

on

sala

ries,

ove

rtim

e,

hom

eo

wn

er’

s allo

wan

ces

and m

edic

al aid

.

Table

3.1

.1 P

ers

onn

el exp

en

ditu

re b

y p

rogra

mm

e for

the p

eriod 1

April 2015 a

nd

31 M

arc

h 2

016

PR

OG

RA

MM

E

No

. o

f E

mp

loyees

as a

t 31

Marc

h 2

016

To

tal exp

en

dit

ure

P

ers

on

nel

Exp

en

dit

ure

T

rain

ing

E

xp

en

dit

ure

Pro

fessio

nal an

d

Sp

ecia

l S

erv

ices

Exp

en

dit

ure

Pers

on

nel

exp

en

dit

ure

as a

%

of

tota

l exp

en

dit

ure

Avera

ge

Pers

on

nel

Co

st

per

Em

plo

yee (

R)

Adm

inis

tration

195

R 7

2,1

38,7

80.6

4

R 7

0,3

29,4

74.0

2

R3,4

63,9

08.8

8

R538,2

68.7

4

31

R 3

60,6

64.0

0

Sust

ain

able

Reso

urc

e M

anagem

ent

105

R 5

7,4

88,1

84.1

3

R 5

4,5

93,6

60.2

6

R75,1

74.1

5

R68,3

90,4

31.7

1

24

R 5

19,9

40.0

0

Ass

et

& L

iabili

ty M

anagem

ent

78

R 2

9,1

94,4

66.9

7

R 2

8,3

09,6

20.7

1

R1,9

08,6

77.9

9

R490,0

00.0

0

13

R 3

62,9

44.0

0

Fin

anci

al G

ove

rnance

187

R 7

3,3

90,7

61.8

4

R 7

1,3

65,9

45.5

2

R1,0

48,8

83.8

6

R13,1

80,7

27.1

6

32

R 3

81,6

36.0

0

GR

AN

D T

OT

AL

565

R 2

32,2

12,1

93.5

8

R 2

24,5

98,7

00.5

1

R 6

,496,6

44.8

8

R82,5

99,4

27.6

1

100

R 3

97,5

20.0

0

Table

3.1

.2 P

ers

on

nel c

ost

s by

sala

ry b

an

d f

or

the p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

SA

LA

RY

BA

ND

S

No

. o

f E

mp

loyees a

s a

t 31 M

arc

h 2

016

Pers

on

nel

Exp

en

dit

ure

(e

xcl G

oo

d &

Serv

ices)

% o

f T

ota

l P

ers

on

nel

Co

st

Avera

ge P

ers

on

nel

Co

st

per

Em

plo

yee (

R)

Low

er

skill

ed (

Leve

ls 1

-2)

25

R3,6

35,5

55.1

3

2

R 1

45,4

22.0

0

Ski

lled (

Leve

ls 3

-5)

63

R12,7

93,5

47.7

1

6

R 2

03,0

72.0

0

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

151

R51,5

55,9

18.1

6

23

R 3

41,4

30.0

0

Hig

hly

ski

lled s

uperv

isio

n (

Levels

9-1

2)

149

R91,5

30,8

57.0

2

41

R 6

14,3

01.0

0

Senio

r and T

op M

anagem

ent (L

eve

l 13

-16)

31

R35,6

99,2

75.4

1

16

R 1

,151,5

90.0

0

Contr

act

(Leve

ls 1

-2)

57

R2,8

58,8

78.6

0

1

R 5

0,1

56.0

0

Contr

act

(Leve

ls 3

-5)

10

R2,0

07,7

78.3

7

1

R 2

00,7

78.0

0

Contr

act

(Leve

ls 6

-8)

43

R6,7

62,8

30.5

3

3

R 1

57,2

75.0

0

An

nu

al R

ep

ort

20

15

/16

73

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

SA

LA

RY

BA

ND

S

No

. o

f E

mp

loyees a

s a

t 31 M

arc

h 2

016

Pers

on

nel

Exp

en

dit

ure

(e

xcl G

oo

d &

Serv

ices)

% o

f T

ota

l P

ers

on

nel

Co

st

Avera

ge P

ers

on

nel

Co

st

per

Em

plo

yee (

R)

Contr

act

(Leve

ls 9

-12)

7

R3,9

75,3

01.8

0

2

R 5

67,9

00.0

0

Contr

act

(Leve

ls 1

3-1

6)

3

R2,3

69,9

12.5

5

1

R 7

89,9

71.0

0

Peri

odic

al R

em

unera

tion

21

R8,0

41,6

51.0

0

4

R 3

82,9

36.0

0

Abnorm

al A

ppoin

tment

5

R3,3

67,1

94.2

3

2

R 6

73,4

39.0

0

GR

AN

D T

OT

AL

565

R 2

24,5

98,7

00.5

1

100

R 3

97,5

20.0

0

Table

3.1

.3 S

ala

ries, O

vert

ime,

Ho

me O

wners

Allo

wance a

nd

Me

dic

al A

id b

y pro

gra

mm

e for

the p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

PR

OG

RA

MM

E

Sala

ries

Overt

ime

Ho

me O

wn

ers

Allo

wan

ce

Med

ical A

ssis

tan

ce

Pers

on

nel

Exp

en

dit

ure

(e

xcl G

oo

d &

S

erv

ices)

SA

LA

RIE

S V

IA

PE

RS

AL

Sala

ries

as %

of

Pers

on

nel

Co

st

OV

ER

TIM

E

Overt

ime

as %

o

f P

ers

on

nel

Co

st

HO

US

E

OW

NE

RS

A

LL

OW

AN

CE

HO

A

as %

o

f P

ers

on

nel

Co

st

ME

DIC

AL

F

UN

DS

Med

ica

l A

ss.

as %

of

Pers

on

nel

Co

st

Adm

inis

tration

R

49,0

04,3

93.2

8

70

R 7

92,8

90.7

1

1

R 1

,977,2

00.0

0

3

R 2

,518,2

80.5

0

4

R 7

0,3

29,4

74.0

2

Sust

ain

able

Reso

urc

e M

anagem

ent

R

33,8

67,3

03.2

0

62

R 2

39,5

61.0

2

0

R 1

,213,2

79.0

0

2

R 1

,119,9

08.8

1

2

R 5

4,5

93,6

60.2

6

Ass

et

& L

iabili

ty M

anagem

ent

R 2

0,1

32,6

17.6

4

71

R 6

2,4

17.7

6

0

R 4

73,5

00.0

0

2

R 6

78,9

41.0

0

2

R 2

8,3

09,6

20.7

1

Fin

anci

al G

ove

rnance

R 4

9,7

42,3

96.8

4

70

R 1

33,2

23.0

7

0

R 1

,704,6

08.0

0

2

R 2

,330,8

83.5

0

3

R 7

1,3

65,9

45.5

2

GR

AN

D T

OT

AL

R

152,7

46,7

10.9

6

68

R 1

,228,0

92.5

6

1

R 5

,368,5

87.0

0

2

R 6

,648,0

13.8

1

3

R 2

24,5

98,7

00.5

1

An

nu

al R

ep

ort

20

15

/16

72

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.1

.4 S

ala

ries, O

vert

ime,

Ho

me O

wners

Allo

wance a

nd

Me

dic

al A

id b

y sa

lary

ban

d f

or

the p

eriod 1

April 2

015 a

nd

31

Ma

rch 2

016

SA

LA

RY

BA

ND

S

Sala

ries

Overt

ime

Ho

me O

wn

ers

A

llo

wan

ce

Med

ical A

ssis

tan

ce

Pers

on

nel

Exp

en

dit

ure

(e

xcl G

oo

d &

S

erv

ices)

SA

LA

RIE

S V

IA

PE

RS

AL

Sala

ries

as %

of

Pers

on

nel

Co

st

OV

ER

TIM

E

Overt

ime

as %

of

Pers

on

nel

Co

st

HO

US

E

OW

NE

RS

A

LL

OW

AN

CE

HO A

as

%

of

Per

so

nn

el

Co

st

ME

DIC

AL

F

UN

DS

Med

ica

l A

ss.

as %

of

Pers

on

nel

Co

st

Low

er

skill

ed (

Leve

ls 1

-2)

R

2,1

72,2

48.2

5

60

R 2

40,5

65.2

7

7

R 3

09,3

00.0

0

9

R 3

13,2

53.2

5

9

R 3

,635,5

55.1

3

Ski

lled (

Leve

ls 3

-5)

R

8,4

22,7

51.6

5

66

R 2

80,5

03.4

4

2

R 8

03,1

00.0

0

6

R 1

,067,3

62.2

5

8

R 1

2,7

93,5

47.7

1

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

R

37,2

99,2

34.1

0

72

R 2

79,0

02.1

2

1

R 1

,691,7

00.0

0

3

R 2

,461,3

53.3

1

5

R 5

1,5

55,9

18.1

6

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

R

65,1

92,6

12.6

8

71

R 2

20,1

46.6

7

0

R 1

,541,5

32.0

0

2

R 2

,468,8

83.0

0

3

R 9

1,5

30,8

57.0

2

Senio

r and T

op M

anagem

ent (L

eve

l 13-1

6)

R 2

2,6

63,4

79.0

0

64

R 0

.00

0

R 9

38,4

51.0

0

3

R 2

84,1

40.0

0

1

R 3

5,6

99,2

75.4

1

Contr

act

(Leve

ls 1

-2)

R 2

,838,4

33.6

5

99

R 2

2,2

40.9

0

1

R 0

.00

0

R 0

.00

0

R 2

,858,8

78.6

0

Contr

act

(Leve

ls 3

-5)

R 1

,456,3

05.9

4

73

R 1

7,2

75.4

2

1

R 2

,700.0

0

0

R 0

.00

0

R 2

,007,7

78.3

7

Contr

act

(Leve

ls 6

-8)

R 4

,669,5

05.0

0

69

R 8

8,9

55.7

6

1

R 1

0,8

00.0

0

0

R 0

.00

0

R 6

,762,8

30.5

3

Contr

act

(Leve

ls 9

-12)

R 2

,926,2

59.1

1

74

R 7

9,4

02.9

8

2

R 3

1,0

04.0

0

1

R 1

,738.0

0

0

R 3

,975,3

01.8

0

Contr

act

(Leve

ls 1

3-1

6)

R 1

,738,6

87.3

5

73

R 0

.00

0

R 4

0,0

00.0

0

2

R 5

1,2

84.0

0

2

R 2

,369,9

12.5

5

Peri

odic

al R

emunera

tion

R 0

.00

0

R 0

.00

0

R 0

.00

0

R 0

.00

0

R 8

,041,6

51.0

0

Abnorm

al A

ppoin

tment

R 3

,367,1

94.2

3

100

R 0

.00

0

R 0

.00

0

R 0

.00

0

R 3

,367,1

94.2

3

GR

AN

D T

OT

AL

R

152,7

46,7

10.9

6

68

R 1

,228,0

92.5

6

1

R 5

,368,5

87.0

0

2

R 6

,648,0

13.8

1

3

R 2

24,5

98,7

00.5

1

An

nu

al R

ep

ort

20

15

/16

75

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.2

. E

mplo

yment an

d V

aca

nci

es

The t

able

s in

this

sect

ion s

um

marise

the

po

sition w

ith r

egard

to e

mplo

yme

nt

and v

aca

nci

es.

The f

ollo

win

g t

able

s su

mm

arise

the n

um

be

r of

po

sts

on

th

e e

stablis

hm

ent,

the n

um

ber

of

em

plo

yees,

the v

aca

ncy

rate

, and w

heth

er

there

are

any

staff

tha

t

are

add

itio

na

l to

the e

sta

blis

hm

ent.

This

info

rmatio

n is

pre

sente

d in

term

s of

thre

e k

ey

variable

s:

pro

gra

mm

e

sa

lary

ba

nd

cri

tical o

ccup

ations

(se

e d

efiniti

on in n

ote

s belo

w).

The D

ep

art

ment

have i

dentif

ied

critica

l occ

upatio

ns

that

nee

d t

o b

e m

onitore

d.

In t

erm

s of

curr

ent

regu

latio

ns,

it

is p

oss

ible

to

cre

ate

a p

ost

on

th

e

est

ablis

hm

ent th

at

can b

e o

ccupie

d b

y m

ore

than

one e

mplo

yee. T

he

refo

re, th

e v

aca

ncy

rate

reflect

s th

e p

erc

en

tage o

f po

sts

that

are

not fil

led.

Table

3.2

.1 E

mplo

ym

ent an

d v

aca

ncie

s by

pro

gra

mm

e a

s on 3

1 M

arc

h 2

016

PR

OG

RA

MM

E

Nu

mb

er

of

po

sts

o

n a

pp

roved

esta

bli

sh

men

t

No

. o

f p

osts

fille

d

% V

acan

cy R

ate

Nu

mb

er

of

em

plo

yees

ad

dit

ion

al to

th

e

esta

bli

sh

men

t

Adm

inis

tration

247

195

21

0

Sust

ain

able

Reso

urc

e M

anagem

ent

145

94

35

0

Ass

et

& L

iabili

ty M

anagem

ent

106

78

26

0

Fin

anci

al G

ove

rnance

224

172

23

0

GR

AN

D T

OT

AL

722

539

25

0

An

nu

al R

ep

ort

20

15

/16

76

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.2

.2 E

mplo

yment an

d v

aca

nci

es

by

sala

ry b

an

d a

s on 3

1 M

arc

h 2

016

SA

LA

RY

BA

ND

N

um

ber

of

po

sts

on

ap

pro

ved

esta

bli

sh

men

t

No

. o

f p

osts

fille

d

% V

acan

cy R

ate

N

um

ber

of

em

plo

yees

ad

dit

ion

al to

th

e

esta

bli

sh

men

t

Low

er

skill

ed (

Levels

1-2

)

91

84

8

0

Ski

lled (

Leve

ls 3

-5)

99

79

20

0

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

245

187

24

0

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

247

155

37

0

ME

C&

Senio

r m

anagem

ent (L

eve

ls 1

3-1

6)

40

34

15

0

GR

AN

D T

OT

AL

722

539

25

0

Table

3.2

.3 E

mplo

yment an

d v

aca

nci

es

by

critic

al o

ccupatio

ns a

s on 3

1 M

arc

h 2

016

CR

ITIC

AL

OC

CU

PA

TIO

NS

N

um

ber

of

po

sts

on

ap

pro

ved

esta

bli

sh

men

t

No

. o

f p

osts

fil

led

%

Vac

an

cy

Rate

Nu

mb

er

of

em

plo

yees

ad

dit

ion

al to

th

e

esta

bli

sh

men

t

Ad

min

istr

ative

Rela

ted

9

7

22

0

Cle

an

ers

In

Off

ices W

ork

sh

ops H

osp

itals

Etc

.

43

34

21

0

Clie

nt

Info

rm C

lerk

s(S

witchb

oard

Reception

Info

rm C

lerk

s)

1

1

0

0

Com

mun

ication

And I

nfo

rmation R

ela

ted

1

1

0

0

Econ

om

ists

1

1

0

0

Fin

ance A

nd E

con

om

ics R

ela

ted

71

56

21

0

Fin

ancia

l A

nd R

ela

ted P

rofe

ssio

nals

27

8

17

6

37

0

Fin

ancia

l C

lerk

s A

nd C

red

it C

ontr

olle

rs

30

26

13

0

Gen

era

l Leg

al A

dm

inis

tration &

Rel.

Pro

fessio

nals

2

1

50

0

Head O

f D

ep

art

men

t/C

hie

f E

xecu

tive

Off

icer

1

1

0

0

Hum

an

Resourc

es &

Org

an

isation

al D

eve

lop

men

t& R

ela

ted

Pro

fessio

nals

33

20

39

0

Hum

an

Resourc

es C

lerk

s

8

8

0

0

Hum

an

Resourc

es R

ela

ted

6

6

0

0

Info

rmation T

ech

nolo

gy

Rela

ted

3

1

67

0

Lang

uag

e P

ractition

ers

Inte

rpre

ters

& O

ther

Com

mu

nic

ation

6

6

0

0

Lib

rary

Mail

An

d R

ela

ted C

lerk

s

25

22

12

0

Logis

tical S

upp

ort

Pers

onn

el

1

1

0

0

An

nu

al R

ep

ort

20

15

/16

77

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

CR

ITIC

AL

OC

CU

PA

TIO

NS

N

um

ber

of

po

sts

on

ap

pro

ved

esta

bli

sh

men

t

No

. o

f p

osts

fil

led

%

Vac

an

cy

Rate

Nu

mb

er

of

em

plo

yees

ad

dit

ion

al to

th

e

esta

bli

sh

men

t

Mate

rial-R

ecord

ing A

nd T

ransp

ort

Cle

rks

3

3

0

0

Messeng

ers

Port

ers

An

d D

eliv

ere

rs

19

13

32

0

Oth

er

Ad

min

istr

ato

rs&

Rela

ted C

lerk

s A

nd O

rgan

isers

10

2

90

12

0

Oth

er

Info

rmation

Techn

olo

gy

Pers

onn

el.

3

3

0

0

Oth

er

Occup

ations

1

1

0

0

Pro

fessio

nal N

urs

e

1

1

0

0

Ris

k M

an

ag

em

en

t A

nd S

ecuri

ty S

erv

ices

1

1

0

0

Secre

tari

es &

Oth

er

Keyb

oard

Op

era

ting C

lerk

s

34

26

24

0

Securi

ty G

uard

s

2

2

0

0

Securi

ty O

ffic

ers

1

1

0

0

Sen

ior

Man

ag

ers

36

30

17

0

GR

AN

D T

OT

AL

72

2

53

9

25

0

No

tes

T

he C

OR

E c

lass

ific

ation,

as

pre

scri

bed b

y th

e D

PS

A,

is u

sed

fo

r co

mple

tion o

f th

is t

able

.

C

ritic

al occu

patio

ns

are

defined a

s occ

up

ations

or

sub-c

ate

gori

es

with

in a

n o

ccu

patio

n –

(a)

in w

hic

h t

here

is

a s

carc

ity

of

qualif

ied a

nd e

xperience

d p

ers

on

s cu

rren

tly o

r antici

pate

d in

the f

utu

re,

eithe

r b

eca

use

such

ski

lled p

ers

ons

are

not

availa

ble

or

they

are

availa

ble

bu

t do n

ot m

eet th

e a

pplic

able

em

plo

yment

crite

ria;

(b)

for

whic

h p

ers

ons

requir

e a

dvan

ced k

now

led

ge i

n a

speci

fie

d s

ubje

ct a

rea

or

scie

nce

or

learn

ing

fie

ld a

nd s

uch

know

ledge i

s acq

uir

ed b

y a

pro

long

ed c

ours

e o

r st

udy

and

/or

speci

alis

ed inst

ruct

ion

;

(c)

where

the in

here

nt

natu

re o

f th

e o

ccu

patio

n r

equ

ires

con

sist

ent

exerc

ise o

f dis

cretio

n a

nd is

pre

dom

inantly

inte

llect

ual i

n n

atu

re;

and

(d)

in r

esp

ect

of

wh

ich a

dep

art

ment

exp

erience

s a h

igh d

egre

e o

f diff

iculty

to r

ecr

uit

or

reta

in t

he s

erv

ices

of

em

plo

yees.

3.3

. F

illin

g o

f S

MS

Post

s

The t

able

s in

this

sect

ion p

rovid

e info

rmatio

n o

n e

mplo

yment

and

vaca

nci

es

as

it r

ela

tes

to m

em

bers

of

the S

en

ior

Mana

gem

ent

Serv

ice b

y s

ala

ry le

vel. I

t

als

o p

rovid

es

info

rmatio

n o

n a

dvert

isin

g a

nd fill

ing o

f S

MS

post

s, r

easo

ns

for

not co

mply

ing w

ith

pre

scri

bed tim

efr

am

es

an

d d

isci

plin

ary

ste

ps

take

n.

An

nu

al R

ep

ort

20

15

/16

78

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

SM

S L

EV

EL

T

ota

l n

um

ber

of

fun

ded

SM

S p

osts

T

ota

l n

um

ber

of

SM

S

po

sts

fille

d

% o

f S

MS

po

sts

fille

d

To

tal n

um

ber

of

SM

S

po

sts

vacan

t

% o

f S

MS

po

sts

vacan

t

Sala

ry L

eve

l 16 (

Head o

f D

epart

ment)

1

1

100

0

0

Sala

ry L

eve

l 15

2

1

50

1

50

Sala

ry L

eve

l 14

7

7

100

0

0

Sala

ry L

eve

l 13

29

24

83

5

17.2

GR

AN

D T

OT

AL

39

33

85

6

15.4

Table

3.3

.2S

MS

post

info

rma

tion a

s o

n 3

0 S

ep

tem

ber

2015

SM

S L

EV

EL

T

ota

l n

um

ber

of

fun

ded

SM

S p

osts

T

ota

l n

um

ber

of

SM

S

po

sts

fille

d

% o

f S

MS

po

sts

fi

lled

T

ota

l n

um

ber

of

SM

S

po

sts

vacan

t

% o

f S

MS

po

sts

vacan

t

Sala

ry L

eve

l 16 (

Head o

f D

epart

ment)

1

0

0

1

100

Sala

ry L

eve

l 15

2

2

100

0

0

Sala

ry L

eve

l 14

7

7

100

0

0

Sala

ry L

eve

l 13

29

26

90

2

10.3

GR

AN

D T

OT

AL

39

35

89.7

3

10.3

Table

3.3

.3A

dve

rtis

ing a

nd f

illin

g o

f S

MS

posts

for

the p

eriod 1

Ap

ril 2

015

and 3

1 M

arc

h 2

01

6

SM

S L

EV

EL

T

ota

l n

um

ber

of

fun

ded

SM

S p

osts

T

ota

l n

um

ber

of

SM

S

po

sts

fille

d

% o

f S

MS

po

sts

fille

d

To

tal n

um

ber

of

SM

S

po

sts

vacan

t

% o

f S

MS

po

sts

vacan

t

Sala

ry L

eve

l 16

(H

ead o

f D

epart

ment)

1

1

100

0

0

Sala

ry L

eve

l 15

2

1

50

1

50

Sala

ry L

eve

l 14

7

7

100

0

0

Sala

ry L

eve

l 13

29

24

83

5

17.2

GR

AN

D T

OT

AL

39

33

85

6

15.4

A

nn

ua

l Re

po

rt 2

01

5/1

6

79

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.3

.1S

MS

post

info

rma

tion a

s o

n 3

1 M

arc

h 2

016

Table

3.3

.4R

easo

ns

for

not ha

ving c

om

plie

d w

ith t

he fill

ing o

f fu

nd

ed v

aca

nt

SM

S -

Adve

rtis

ed

with

in 6

mon

ths

and f

ille

d w

ithin

12

mo

nth

s afte

r be

com

ing

vacan

t fo

r th

e p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

Reaso

ns f

or

vacan

cie

s n

ot

ad

vert

ised

wit

hin

six

mo

nth

s

Inte

rnal m

ora

torium

pla

ced o

n the fill

ing o

f post

s in

July

2014 a

nd p

rovi

nci

al m

ora

torium

pla

ced o

n the fill

ing o

f post

s in

Febru

ary

2015. A

ppro

val w

as

gra

nte

d b

y th

e P

rovi

nci

al

DG

that post

could

be a

dve

rtis

ed in F

ebru

ary

2016

Reaso

ns f

or

vacan

cie

s n

ot

filled

wit

hin

tw

elv

e m

on

ths

Inte

rnal m

ora

torium

pla

ced o

n the fill

ing o

f post

s in

July

2014 a

nd p

rovi

nci

al m

ora

torium

pla

ced o

n t

he fill

ing o

f post

s in

Febru

ary

2015. A

ppro

val w

as

gra

nte

d b

y th

e P

rovi

nci

al

DG

that post

could

be a

dve

rtis

ed in F

ebru

ary

2016

No

tes

In

term

s of

the P

ub

lic S

erv

ice R

eg

ula

tions

Chapte

r 1,

Part

VII

C.1

A.3

, de

part

ments

mu

st in

dic

ate

good c

ause

or

rea

son f

or

not

havin

g c

om

plie

d w

ith t

he

fillin

g o

f S

MS

post

s w

ithin

the p

resc

rib

ed tim

efr

am

es.

Table

3.3

.5D

iscip

linary

ste

ps t

ake

n for

not com

ply

ing w

ith t

he p

resc

ribed t

imefr

am

es

for

fillin

g S

MS

post

s w

ithin

12 m

onth

s fo

r th

e p

erio

d 1

April 2

015 a

nd 3

1

Marc

h 2

016

Dis

cip

lin

ary

ste

ps t

aken

fo

r n

ot

co

mp

lyin

g

None

No

tes

In

term

s of

the P

ub

lic S

erv

ice R

eg

ula

tions

Chapte

r 1,

Part

VII

C.1

A.2

, de

part

ments

mu

st in

dic

ate

good c

ause

or

rea

son f

or

not

havin

g c

om

plie

d w

ith t

he

fillin

g o

f S

MS

post

s w

ithin

the p

resc

ribed t

imefr

am

es.

In

the e

ve

nt

of

no

n-c

om

plia

nce

with t

his

reg

ula

tion,

the r

ele

vant

execu

tive

au

thority

or

he

ad o

f

dep

art

ment m

ust

take

app

ropri

ate

dis

ciplin

ary

ste

ps

in term

s of

sect

ion

16

A(1

) or

(2)

of

the P

ublic

Serv

ice

Act

.

An

nu

al R

ep

ort

20

15

/16

80

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

With

in a

natio

na

lly d

ete

rmin

ed f

ram

ew

ork

, execu

tin

g a

uth

ori

ties

may

evalu

ate

or

re-e

valu

ate

any

job in h

is o

r her

org

anis

atio

n.

In t

erm

s of

the

Regula

tions

all

vaca

nci

es

on s

ala

ry l

evels

9 a

nd h

igher

must

be e

va

luate

d b

efo

re t

hey

are

fill

ed.

The f

ollo

win

g t

able

sum

mari

ses

the n

um

ber

of

jobs

that

were

evalu

ate

d

duri

ng t

he y

ear

under

revie

w.

The

table

als

o p

rovid

es

statist

ics

on

the n

um

ber

of

post

s th

at

were

up

gra

ded

or

do

wngra

ded.

Table

3.4

.1 J

ob E

valu

atio

n b

y S

ala

ry b

andfo

r th

e p

eriod 1

Ap

ril 2

015

an

d 3

1 M

arc

h 2

016

SA

LA

RY

BA

ND

Nu

mb

er

of

po

sts

on

ap

pro

ved

esta

bli

sh

men

t

Nu

mb

er

of

Jo

bs

Evalu

ate

d

% o

f p

osts

evalu

ate

d

PO

ST

S U

PG

RA

DE

D

PO

ST

S D

OW

NG

RA

DE

D

No

. o

f p

osts

%

of

po

sts

evalu

ate

d

No

. o

f p

osts

%

of

po

sts

evalu

ate

d

Low

er

skill

ed (

Levels

1-2

)

91

0

0

0

0

0

0

Ski

lled (

Leve

ls 3

-5)

99

0

0

0

0

0

0

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

245

0

0

0

0

0

0

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

247

0

0

0

0

0

0

Senio

r M

anagem

ent B

and A

29

0

0

0

0

0

0

Senio

r M

anagem

ent B

and B

7

0

0

0

0

0

0

Senio

r M

anagem

ent B

and C

2

0

0

0

0

0

0

Senio

r M

anagem

ent B

and D

1

0

0

0

0

0

0

ME

C

1

0

0

0

0

0

0

GR

AN

D T

OT

AL

722

0

0

0

0

0

0.0

The f

ollo

win

g t

able

pro

vid

es

a s

um

mary

of

the n

um

ber

of

em

plo

yee

s w

ho

se p

osi

tio

ns

were

upgra

ded d

ue

to t

heir

po

st b

ein

g u

pgra

ded

. T

he n

um

ber

of

em

plo

yees

mig

ht

diff

er

from

the n

um

ber

of

post

s up

gra

ded

sin

ce n

ot

all

em

plo

yees

are

auto

matic

ally

abso

rbe

d i

nto

th

e n

ew

post

s and s

om

e o

f th

e p

ost

s

upg

raded c

ou

ld a

lso b

e v

acant.

T

able

3.4

.2 P

rofil

e o

f em

plo

yee

s w

hose p

ositi

ons

were

upgra

ded d

ue t

o t

heir p

ost

s bein

g u

pgra

ded

for

the

period 1

Ap

ril 2

015

an

d 3

1 M

arc

h 2

016

Gen

de

r A

fric

an

A

sian

C

olo

ure

d

Wh

ite

Tota

l

Fem

ale

0

0 0

0 0

Mal

e 0

0

0 0

0

GR

AN

D T

OTA

L 0

0

0 0

0

Emp

loye

es w

ith

a d

isa

bili

ty

0

An

nu

al R

ep

ort

20

15

/16

81

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.4

. Job E

valu

ation

The f

ollo

win

g t

able

sum

mari

ses

the n

um

be

r of

case

s w

here

re

munera

tion b

ands

exce

eded t

he g

rade

de

term

ined b

y jo

b e

valu

atio

n.

Rea

son

s fo

r th

e d

evia

tion

are

pro

vid

ed in

each c

ase

.

Table

3.4

.3 E

mplo

yees w

ith s

ala

ry le

vels

hig

her

than t

hose

dete

rmin

ed b

y jo

b e

valu

atio

n b

y occ

upa

tionfo

r th

e p

eriod 1

April 2

015 a

nd

31 M

arc

h 2

016

OC

CU

PA

TIO

N

No

. of

Emp

loye

es

Job

Ev

alu

atio

n

Leve

l

Re

mu

ne

rati

on

Le

vel

Re

aso

n F

or

Dev

iati

on

Cle

rk

8 5

6

They

wer

e al

read

y o

n S

L6 w

hen

th

e p

ost

was

gra

ded

on

SL5

by

DP

SA in

the

ben

chm

ark/

co

ord

inat

ion

they

co

nd

uct

ed.

In t

erm

s of

legi

slat

ion

the

sala

ry c

ann

ot

be

red

uced

. We

do

no

t h

ave

vaca

nt S

L6 p

ost

s w

here

th

ey c

an b

e ab

sorb

ed

Tota

l nu

mb

er o

f e

mp

loye

es w

ho

se s

ala

rie

s ex

ceed

ed t

he

leve

l det

erm

ine

d b

y jo

b e

valu

atio

n

8

Pe

rcen

tage

of

tota

l em

plo

yed

1.

48%

The f

ollo

win

g t

able

sum

mari

ses

the b

enefici

aries

of

the a

bove

in term

s of

race

, ge

nder,

and d

isabili

ty.

T

able

3.4

.4

Pro

file o

f e

mplo

yee

s w

ho h

ave

sa

lary

leve

ls h

ighe

r th

an t

hose

dete

rmin

ed b

y jo

b e

valu

atio

n f

or

the p

eriod 1

April 2015 a

nd

31

Ma

rch 2

016

Gen

de

r A

fric

an

A

sian

C

olo

ure

d

Wh

ite

Tota

l

Fem

ale

5

0 0

0 5

Mal

e 3

0

0 0

3

GR

AN

D T

OTA

L 8

0

0 0

8

Emp

loye

es w

ith

a d

isab

ility

0

3.5

. E

mplo

yment C

hanges

This

section p

rovid

es

info

rmatio

n o

n c

ha

nges

in e

mplo

yment

over

the f

ina

nci

al ye

ar.

Turn

over

rate

s p

rovid

e a

n indic

ation o

f tr

end

s in

the e

mplo

yment

pro

file

of

the

depart

ment. T

he

follo

win

g t

able

s p

rovid

e a

su

mm

ary

of

turn

over

rate

s by

sala

ry b

and

and

critic

al occ

upation

s (s

ee d

efiniti

on in

no

tes

belo

w).

An

nu

al R

ep

ort

20

15

/16

82

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.5

.1 A

nnua

l tu

rnove

r ra

tes

by

sala

ry b

an

d f

or

the p

erio

d 1

April 2

015 a

nd

31

Ma

rch 2

016

SA

LA

RY

BA

ND

N

um

ber

of

em

plo

yees a

s

on

1 A

pri

l 2015

Ap

po

intm

en

ts

Tra

nsfe

rs i

nto

th

e D

ep

art

men

t T

erm

inati

on

s

Tra

nsfe

rs o

ut

of

the

Dep

art

men

t T

urn

over

rate

Low

er

skill

ed (

Levels

1-2

) 25

0

0

0

0

0

Ski

lled (

Leve

ls 3

-5)

68

0

0

3

3

9

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

163

0

0

11

3

9

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

165

0

0

12

4

10

Senio

r M

anagem

ent S

erv

ice B

and A

(Leve

l 13)

26

0

0

2

1

12

Senio

r M

anagem

ent S

erv

ice B

and B

(Leve

l 14)

7

0

0

0

0

0

Senio

r M

anagem

ent S

erv

ice B

and C

(Leve

l 15)

2

0

0

1

0

50

ME

C&

Senio

r M

anagem

ent

Serv

ice B

and D

(Level 16)

1

0

0

0

0

0

Contr

acts

77

99

0

92

0

120

Peri

odic

al R

em

unera

tion

11

13

0

3

0

27

Abnorm

al A

ppoin

tment

12

36

0

40

0

333

GR

AN

D T

OT

AL

557

148

0

164

11

31

Table

3.5

.2A

nnua

l tu

rnove

r ra

tes

by

critic

al o

ccu

patio

n f

or

the

period 1

April 2

015 a

nd 3

1 M

arc

h 2

016

CR

ITIC

AL

OC

CU

PA

TIO

N

Nu

mb

er

of

em

plo

yees

as o

n 1

Ap

ril

2015

Ap

po

intm

en

ts

Tra

nsfe

rs

into

th

e

Dep

art

men

t T

erm

inati

on

s

Tra

nsfe

rs o

ut

of

the

Dep

art

men

t

Tu

rno

ver

rate

Adm

inis

trative

Rela

ted

13

1

0

1

0

8

Cle

aners

In O

ffic

es

Work

shops

Hosp

itals

Etc

.

35

0

0

1

0

3

Clie

nt In

form

Cle

rks

(Sw

itchboard

Reception Info

rm C

lerk

s)

1

0

0

0

0

0

Com

munic

ation A

nd Info

rmation R

ela

ted

1

0

0

0

0

0

Eco

nom

ists

3

0

0

1

0

33

Fin

ance

And E

conom

ics

Rela

ted

31

4

0

6

3

29

Fin

anci

al A

nd R

ela

ted P

rofe

ssio

nals

229

38

0

61

4

28

Fin

anci

al C

lerk

s A

nd C

redit C

ontr

olle

rs

17

14

0

13

0

77

Genera

l Legal A

dm

inis

tration &

Rel. P

rofe

ssio

nals

2

0

0

1

0

50

Head O

f D

epart

ment/C

hie

f E

xecu

tive

Offic

er

0

1

0

0

0

0

Health S

cience

s R

ela

ted

1

0

0

0

1

100

Hum

an R

eso

urc

es

&O

rganis

ational D

evelo

pm

ent &

Rela

te P

rof

19

5

0

9

0

47

Hum

an R

eso

urc

es

Cle

rks

8

0

0

1

0

13

An

nu

al R

ep

ort

20

15

/16

83

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

CR

ITIC

AL

OC

CU

PA

TIO

N

Nu

mb

er

of

em

plo

yees

as o

n 1

Ap

ril

2015

Ap

po

intm

en

ts

Tra

nsfe

rs

into

th

e

Dep

art

men

t T

erm

inati

on

s

Tra

nsfe

rs o

ut

of

the

Dep

art

men

t

Tu

rno

ver

rate

Hum

an R

eso

urc

es

Rela

ted

2

0

0

0

0

0

Info

rmatio

n T

echnolo

gy

Rela

ted

1

0

0

1

0

100

Language P

ract

itioners

Inte

rpre

ters

& O

ther

Com

munic

ation

5

2

0

2

0

40

Lib

rary

Mail

And R

ela

ted C

lerk

s

26

0

0

4

0

15

Lig

ht

Vehic

le D

rive

rs

8

0

0

2

0

25

Logis

tical S

upport

Pers

onnel

2

0

0

0

0

0

Mate

rial-

Reco

rdin

g A

nd T

ransp

ort

Cle

rks

3

0

0

0

0

0

Mess

eng

ers

Port

ers

And D

eliv

ere

rs

6

0

0

0

0

0

Oth

er

Adm

inis

trative

&

Rela

ted C

lerk

s A

nd O

rganis

ers

81

65

0

49

0

61

Oth

er

Adm

inis

trative

Polic

y A

nd R

ela

ted O

ffic

ers

1

0

0

0

0

0

Oth

er

Info

rmation T

ech

nolo

gy

Pers

onnel.

5

4

0

5

0

100

Oth

er

Occ

upations

1

0

0

0

0

0

Pro

fess

ional N

urs

e

1

0

0

0

0

0

Psy

cholo

gis

ts A

nd V

oca

tional C

ounse

llors

1

0

0

0

0

0

Ris

k M

anagem

ent

And S

ecu

rity

Serv

ices

1

0

0

0

0

0

Secr

eta

ries

& O

ther

Keyboard

Opera

ting C

lerk

s

24

0

0

0

3

13

Secu

rity

Guard

s

2

0

0

0

0

0

Secu

rity

Off

icers

1

0

0

0

0

0

Senio

r M

anagers

26

14

0

7

0

27

GR

AN

D T

OT

AL

557

148

0

164

11

31

No

tes

T

he C

OR

E c

lass

ific

ation,

as

pre

scri

bed b

y th

e D

PS

A,

wa

s u

sed f

or

com

ple

tion o

f th

is t

able

.

C

ritic

al occ

up

atio

ns

are

defined a

s occ

up

ations

or

sub-c

ate

gori

es

with

in a

n o

ccu

patio

n –

(a)

in w

hic

h t

here

is

a s

carc

ity

of

qualif

ied a

nd e

xperience

d p

ers

on

s cu

rren

tly

or

antici

pa

ted

in the

futu

re,

either

beca

use

such

ski

lled

pe

rso

ns

are

not

availa

ble

or

they

are

availa

ble

bu

t do n

ot m

eet th

e a

pp

licable

em

plo

yme

nt

crite

ria;

An

nu

al R

ep

ort

20

15

/16

84

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

(b)

for

whic

h p

ers

ons

requir

e a

dvan

ced k

now

led

ge i

n a

speci

fie

d s

ubje

ct a

rea

or

scie

nce

or

learn

ing

fie

ld a

nd s

uch

kno

wle

dge

is

acq

uir

ed b

y a

pro

long

ed c

ours

e o

r st

udy

and

/or

specia

lise

d inst

ruct

ion

;

(c)

where

the in

here

nt

natu

re o

f th

e o

ccupa

tion r

equir

es

consi

stent

exerc

ise o

f d

iscr

etio

n a

nd

is p

redo

min

an

tly in

telle

ctual i

n n

atu

re;

and

(d)

in r

esp

ect

of

wh

ich a

depart

ment

experience

s a

hig

h d

egre

e o

f diffic

ulty

to r

ecr

uit o

r re

tain

the s

erv

ice

s of

em

plo

yees.

The t

able

be

low

identif

ies

the

majo

r re

aso

ns

wh

y s

taff

left

the d

epart

men

t.

Table

3.5

.3 R

ea

sons

why s

taff le

ft t

he d

epa

rtm

ent

for

the p

eriod 1

April 2015 a

nd

31 M

arc

h 2

016

Term

inati

on

Typ

e

Nu

mb

er

% o

f T

ota

l R

esig

nati

on

s

% o

f T

ota

l E

mp

loym

en

t

Death

0

0

0

Resig

natio

n

27

17

5

Contr

act E

xpiry

130

79

23

Dis

mis

sal – O

pera

tional c

hanges

0

0

0

Dis

mis

sal – M

isconduct

0

0

0

Dis

mis

sal – Ineffic

iency

0

0

0

Retire

ment

– S

ect

ion 1

6(1

)(A

) P

ublic

Serv

ice A

ct

6

4

1

Dis

charg

e d

ue to Ill-

Health

0

0

0

Early R

etire

ment-

Sect

ion 1

6(6

)(A

)Public

Serv

ice A

1

1

0

Oth

er

0

0

0

TO

TA

L

164

100

29

TR

AN

SF

ER

OU

T O

F P

ER

SA

L

8

5

1

INT

ER

DE

PA

RT

ME

NT

AL

TR

AN

SF

ER

(W

ITH

IN N

WP

G)

3

2

1

GR

AN

D T

OT

AL

175

100

31

An

nu

al R

ep

ort

20

15

/16

85

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.5

.4 P

rom

otio

ns

by

criti

cal o

ccupa

tion

for

the p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

CR

ITIC

AL

OC

CU

PA

TIO

N

To

tal

em

plo

ye

es a

s

on

1 A

pri

l 2

015

Pro

mo

tio

ns

to

a

no

ther

sala

ry

ba

nd

Sa

lary

Le

ve

l P

rom

oti

on

s a

s

a %

of

Em

plo

ym

en

t

Pro

gre

ssio

ns t

o

an

oth

er

no

tch

w

ith

in a

sala

ry

level

No

tch

p

rog

ress

ion

s a

s

a %

of

em

plo

ym

en

t

Adm

inis

tra

tive

Rela

ted

13

0

0

8

62

Cle

an

ers

In O

ffic

es

Work

sho

ps

Ho

spita

ls E

tc.

35

0

0

24

6

9

Clie

nt In

form

Cle

rks

(Sw

itchbo

ard

Rece

ption In

form

Cle

rks)

1 0

0

0

0

Com

munic

ation

An

d Info

rma

tio

n R

ela

ted

1 0

0

1

1

00

Eco

nom

ists

3 0

0

1

3

3

Fin

an

ce A

nd E

con

om

ics

Rela

ted

31

0

0

21

6

8

Fin

an

cial A

nd

Rela

ted

Pro

fess

ion

als

22

9 0

0

1

46

6

4

Fin

an

cial C

lerk

s A

nd C

red

it C

ontr

olle

rs

17

0

0

8

47

Gen

era

l Leg

al A

dm

inis

tratio

n &

Rel.

Pro

fess

iona

ls

2 0

0

0

0

Hea

lth

Sci

ence

s R

ela

ted

1 0

0

0

0

Hum

an R

eso

urc

es

&O

rganis

atio

nal D

eve

lopm

en

t &

Rela

te P

rof

19

0

0

14

7

4

Hum

an R

eso

urc

es

Cle

rks

8 0

0

5

6

3

Hum

an R

eso

urc

es

Rela

ted

2 0

0

2

1

00

Info

rma

tion T

ech

nolo

gy

Rela

ted

1 0

0

0

0

La

ng

ua

ge P

ract

itio

ners

In

terp

rete

rs &

Oth

er

Com

mu

nic

atio

n 5

0

0

5

10

0

Lib

rary

Mail

An

d R

ela

ted

Cle

rks

26

1

4

8

31

L

ight

Veh

icle

Drive

rs

8 0

0

7

8

8

Log

istic

al S

up

port

Pers

on

nel

2 0

0

1

5

0

Ma

teri

al-

Reco

rdin

g A

nd T

ransp

ort

Cle

rks

3 0

0

3

1

00

M

ess

en

gers

Po

rters

And D

eliv

ere

rs

6 0

0

2

3

3

Oth

er

Adm

inis

tra

tive

& R

ela

ted

Cle

rks

An

d O

rga

nis

ers

81

1

1

21

2

6

Oth

er

Adm

inis

tra

tive

Polic

y A

nd

Rela

ted

Offic

ers

1

0

0

0

0

Oth

er

Info

rma

tio

n T

ech

no

logy

Pers

on

nel.

5 0

0

2

4

0

Oth

er

Occ

upa

tio

ns

1 0

0

0

0

P

rofe

ssio

nal N

urs

e

1 0

0

1

1

00

P

sych

olo

gis

ts A

nd

Voca

tion

al C

ou

nse

llors

1 0

0

0

0

R

isk

Ma

na

gem

ent

An

d S

ecu

rity

Serv

ices

1 0

0

1

1

00

S

ecr

eta

ries

& O

ther

Keyb

oard

Op

era

tin

g C

lerk

s

24

0

0

6

25

S

ecu

rity

Gu

ard

s

2 0

0

2

1

00

S

ecu

rity

Off

icers

1 0

0

0

0

An

nu

al R

ep

ort

20

15

/16

86

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

CR

ITIC

AL

OC

CU

PA

TIO

N

To

tal

em

plo

yees a

s

on

1 A

pri

l 2015

Pro

mo

tio

ns t

o

an

oth

er

sala

ry

ban

d

Sala

ry L

evel

Pro

mo

tio

ns a

s

a %

of

Em

plo

ym

en

t

Pro

gre

ssio

ns t

o

an

oth

er

no

tch

w

ith

in a

sala

ry

level

No

tch

p

rog

ressio

ns a

s

a %

of

em

plo

ym

en

t

Senio

r M

anagers

26

0

0

20

77

GR

AN

D T

OT

AL

557

2

0

309

56

No

tes

T

he C

OR

E c

lass

ific

ation,

as

pre

scri

bed b

y the D

PS

A,

wa

s u

sed f

or

com

ple

tion o

f th

is t

able

.

C

ritic

al occ

up

atio

ns

are

defined a

s occ

up

ations

or

sub-c

ate

gori

es

with

in a

n o

ccu

patio

n –

(e)

in w

hic

h t

here

is

a s

carc

ity

of

qualif

ied a

nd e

xperience

d p

ers

on

s cu

rren

tly

or

antici

pa

ted

in the

futu

re,

either

beca

use

such

ski

lled

pe

rso

ns

are

not

availa

ble

or

they

are

availa

ble

but

do n

ot m

ee

t th

e a

pplic

able

em

plo

yment

crite

ria;

(f)

for

whic

h p

ers

ons

requir

e a

dvan

ced k

now

led

ge i

n a

speci

fie

d s

ubje

ct a

rea

or

scie

nce

or

learn

ing

fie

ld a

nd s

uch

kno

wle

dge

is

acq

uir

ed b

y a

pro

long

ed c

ours

e o

r st

udy

and

/or

specia

lise

d inst

ruct

ion;

(g)

where

the in

here

nt

natu

re o

f th

e o

ccu

patio

n r

equ

ires

con

sist

ent

exerc

ise o

f dis

cretio

n a

nd is

pre

dom

inantly

inte

llect

ual i

n n

atu

re;

and

(h)

in r

esp

ect

of

wh

ich a

depart

ment

experience

s a

hig

h d

egre

e o

f diffic

ulty

to r

ecr

uit o

r re

tain

the s

erv

ice

s of

em

plo

yee

s.

Table

3.5

.5 P

rom

otio

ns

by

sala

ry b

and for

the p

eriod

1 A

pril 2

015 a

nd

31

Ma

rch 2

016

SA

LA

RY

BA

ND

T

ota

l em

plo

yees

as o

n 1

Ap

ril 2015

Pro

mo

tio

ns t

o

an

oth

er

sala

ry

level

Sala

ry b

an

ds

pro

mo

tio

ns a

s a

%

of

em

plo

yees

by s

ala

ry level

Pro

gre

ssio

ns t

o

an

oth

er

no

tch

w

ith

in a

sala

ry

level

No

tch

p

rog

ressio

ns a

%

of

em

plo

yees b

y

sala

ry b

an

d

Low

er

skill

ed (

Levels

1-2

)

25

0

0

15

60

Ski

lled (

Leve

ls 3

-5)

68

0

0

39

57

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

163

0

0

115

71

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

165

0

0

113

69

Senio

r m

anagem

ent (L

eve

ls 1

3-1

6)

36

0

0

25

69

Contr

acts

77

2

3

2

3

Peri

odic

al R

em

unera

tion

11

0

0

0

0

Abnorm

al A

ppoin

tment

12

0

0

0

0

GR

AN

D T

OT

AL

557

2

0

309

56

An

nu

al R

ep

ort

20

15

/16

87

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.6

. E

mplo

yment E

quity

Table

3.6

.1 T

ota

l nu

mber

of em

plo

yees (

incl

udin

g e

mplo

yees

with

dis

abili

ties)

in e

ach

of

the follo

win

g o

ccupa

tional c

ate

go

ries

as

on 3

1 M

arc

h 2

016

OC

CU

PA

TIO

NA

L C

AT

EG

OR

IES

M

AL

E

FE

MA

LE

T

ota

l A

FR

ICA

N

CO

LO

UR

ED

IN

DIA

N

WH

ITE

AF

RIC

AN

CO

LO

UR

ED

IN

DIA

N

WH

ITE

Cle

rks

48

1

1

0

107

1

0

0

158

Ele

menta

ry O

ccupations

7

0

0

0

33

0

0

0

40

Legis

lato

rs, S

enio

r O

ffic

ials

, M

anagers

9

2

2

2

7

2

1

0

25

Non-P

erm

anent W

ork

er

17

0

0

1

6

1

0

1

26

Pla

nt

And M

ach

ine O

pera

tors

And A

ssem

ble

rs

4

1

0

0

2

0

0

0

7

Pro

fess

ionals

96

3

2

3

178

2

1

3

288

Serv

ice A

nd S

ale

s W

ork

ers

3

0

0

0

1

0

0

0

4

Tech

nic

ians,

Ass

oci

ate

Pro

fess

ionals

9

2

0

0

5

0

0

1

17

GR

AN

D T

OT

AL

193

9

5

6

339

6

2

5

565

Em

plo

yees

with d

isabili

ties

5

1

0

0

8

0

0

0

14

Table

3.6

.2 T

ota

l num

be

r o

f em

plo

yees

(incl

udin

g e

mplo

ye

es

with

dis

abili

ties)

in e

ach

of

the follo

win

g o

ccu

pa

tional b

an

ds

as

on 3

1 M

arc

h 2

016

OC

CU

PA

TIO

NA

L B

AN

DS

M

AL

E

FE

MA

LE

T

ota

l A

FR

ICA

N

CO

LO

UR

ED

IN

DIA

N

WH

ITE

AF

RIC

AN

CO

LO

UR

ED

IN

DIA

N

WH

ITE

ME

C&

Top M

anagem

ent

(Leve

ls 1

5-1

6)

0

0

1

0

0

1

0

0

2

Senio

r M

anagem

ent (L

eve

ls 1

3-1

4)

12

1

2

3

9

1

1

0

29

Pro

fess

ionally

qualif

ied (

Leve

ls 9

-12)

64

4

1

1

74

1

1

3

149

Ski

lled tech

nic

al (

Levels

6-8

) 36

1

0

1

110

2

0

1

151

Sem

i S

kille

d (

Leve

ls 3

-5)

16

1

0

0

46

0

0

0

63

Unsk

illed (

Leve

ls 1

-2)

2

0

0

0

23

0

0

0

25

Contr

act

s 15

0

0

1

3

1

0

1

21

Peri

odic

al R

em

unera

tion

2

0

0

0

3

0

0

0

5

Abnorm

al A

ppoin

tment

46

2

1

0

71

0

0

0

120

GR

AN

D T

OT

AL

193

9

5

6

339

6

2

5

565

Em

plo

yees

with d

isabili

ties

5

1

0

0

8

0

0

0

14

An

nu

al R

ep

ort

20

15

/16

88

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.6

.3 R

ecru

itm

ent fo

r th

e p

eriod 1

April 2

015

to 3

1 M

arc

h 2

016

OC

CU

PA

TIO

NA

L B

AN

DS

M

AL

E

FE

MA

LE

T

ota

l A

FR

ICA

N

C

OL

OU

RE

D

IND

IAN

WH

ITE

A

FR

ICA

N

C

OL

OU

RE

D

IND

IAN

WH

ITE

Top M

anagem

ent (L

eve

ls 1

5-1

6)

0

0

0

0

0

0

0

0

0

Senio

r M

anagem

ent (L

eve

ls 1

3-1

4)

0

0

0

0

0

0

0

0

0

Pro

fess

ionally

qualif

ied (

Leve

ls 9

-12)

0

0

0

0

0

0

0

0

0

Ski

lled tech

nic

al (L

eve

ls 6

-8)

0

0

0

0

0

0

0

0

0

Sem

i S

kille

d (

Leve

ls 3

-5)

0

0

0

0

0

0

0

0

0

Unsk

illed (

Leve

ls 1

-2)

0

0

0

0

0

0

0

0

0

Contr

acts

37

0

1

0

61

0

0

0

99

Peri

odic

al R

em

unera

tion

10

0

0

1

1

0

0

1

13

Abnorm

al A

ppoin

tment

14

0

0

0

22

0

0

0

36

TO

TA

L

61

0

1

1

84

0

0

1

148

TR

AN

SF

ER

S T

O T

HE

DE

PA

RT

ME

NT

0

0

0

0

0

0

0

0

0

GR

AN

D T

OT

AL

61

0

1

1

84

0

0

1

148

Em

plo

yees

with d

isabili

ties

0

Table

3.6

.4 P

rom

otio

ns f

or

the p

eriod 1

April 2

015

to 3

1 M

arc

h 2

016

OC

CU

PA

TIO

NA

L B

AN

DS

M

AL

E

FE

MA

LE

T

ota

l A

FR

ICA

N

CO

LO

UR

ED

IN

DIA

N

WH

ITE

AF

RIC

AN

CO

LO

UR

ED

IN

DIA

N

WH

ITE

Top M

anagem

ent (L

eve

ls 1

5-1

6)

0

0

0

0

0

0

0

0

0

Senio

r M

anagem

ent (L

eve

ls 1

3-1

4)

0

0

0

0

0

0

0

0

0

Pro

fess

ionally

qualif

ied (

Leve

ls 9

-12)

0

0

0

0

0

0

0

0

0

Ski

lled tech

nic

al (L

eve

ls 6

-8)

0

0

0

0

0

0

0

0

0

Sem

i S

kille

d (

Leve

ls 3

-5)

0

0

0

0

0

0

0

0

0

Unsk

illed (

Leve

ls 1

-2)

0

0

0

0

0

0

0

0

0

Contr

acts

1

0

0

0

1

0

0

0

2

GR

AN

D T

OT

AL

1

0

0

0

1

0

0

0

2

Em

plo

yees

with d

isabili

ties

0

An

nu

al R

ep

ort

20

15

/16

89

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.6

.5 T

erm

inatio

ns f

or

the p

eriod 1

April 2

015 t

o 3

1 M

arc

h 2

016

OC

CU

PA

TIO

NA

L B

AN

DS

M

AL

E

FE

MA

LE

T

ota

l A

FR

ICA

N

CO

LO

UR

ED

IN

DIA

N

WH

ITE

AF

RIC

AN

CO

LO

UR

ED

IN

DIA

N

WH

ITE

Top M

anagem

ent (L

eve

ls 1

5-1

6)

1

0

0

0

0

0

0

0

1

Senio

r M

anagem

ent (L

eve

ls 1

3-1

4)

0

0

0

0

1

0

0

1

2

Pro

fess

ionally

qualif

ied (

Levels

9-1

2)

5

1

1

0

5

0

0

0

12

Ski

lled tech

nic

al (L

eve

ls 6

-8)

7

0

0

0

4

0

0

0

11

Sem

i S

kille

d (

Leve

ls 3

-5)

2

0

0

0

1

0

0

0

3

Unsk

illed (

Leve

ls 1

-2)

0

0

0

0

0

0

0

0

0

Contr

act

s 36

0

0

0

56

0

0

0

92

Peri

odic

al R

em

unera

tion

2

0

0

0

1

0

0

0

3

Abnorm

al A

ppoin

tment

17

0

0

0

23

0

0

0

40

TO

TA

L

70

1

1

0

91

0

0

1

164

Tra

nsf

er

Of A

Pers

on T

o A

noth

er

Pers

al

Bure

au

6

0

0

0

2

0

0

0

8

Inte

r D

epart

menta

l Tra

nsf

er

(With

in N

WP

G)

0

0

0

0

3

0

0

0

3

GR

AN

D T

OT

AL

76

1

1

0

96

0

0

1

175

Em

plo

yees w

ith d

isabili

ties

1

1

Table

3.6

.6 D

isci

plin

ary

act

ion f

or

the p

eriod 1

April 2

015 a

nd

31

Ma

rch 2

016

DIS

CIP

LIN

AR

Y A

CT

ION

M

ale

F

em

ale

Afr

ican

C

olo

ure

d

Ind

ian

W

hit

e

Afr

ican

C

olo

ure

d

Ind

ian

W

hit

e

Fin

al W

ritt

en W

arn

ing

1

0

0

0

1

0

0

0

An

nu

al R

ep

ort

20

15

/16

90

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.6

.7 S

kill

s d

eve

lop

ment

for

the p

eriod 1

April 2015 a

nd 3

1 M

arc

h 2

016

OC

CU

PA

TIO

NA

L C

AT

EG

OR

Y

Male

F

em

ale

T

ota

l A

fric

an

C

olo

ure

d

Ind

ian

W

hit

e

Afr

ican

C

olo

ure

d

Ind

ian

W

hit

e

Legis

lato

rs, S

enio

r O

ffic

ials

, M

anagers

0

0

0

1

3

0

1

0

5

Pro

fess

ionals

73

0

0

0

139

0

0

0

212

Tech

nic

ians

and a

sso

ciate

pro

fessi

onals

22

0

0

0

11

0

0

0

33

Cle

rks

11

0

0

0

60

0

0

0

71

Serv

ice a

nd s

ale

s w

ork

ers

0

0

0

0

4

0

0

0

4

Ski

lled a

gricu

lture

and fis

hery

work

ers

0

0

0

0

0

0

0

0

0

Pla

nt

and m

ach

ine o

pera

tors

and a

ssem

ble

rs

4

0

0

0

3

0

0

0

7

Ele

menta

ry O

ccupations

5

0

0

0

20

0

0

0

25

GR

AN

D T

OT

AL

11

5

0

0

1

240

0

1

0

357

Em

plo

yees

with d

isabili

ties

2

0

0

0

2

0

0

0

4

3.7

. S

ignin

g o

f P

erf

orm

ance

Agre

em

ents

by

SM

S M

em

bers

All

mem

bers

of

the S

MS

must

conclu

de a

nd s

ign p

erf

orm

ance

agre

em

ents

within

speci

fic t

imefr

am

es.

Info

rmation r

egard

ing t

he s

ignin

g o

f perf

orm

ance

agre

em

ents

by

SM

S

mem

bers

, th

e r

easo

ns

for

not co

mply

ing w

ithin

the p

rescr

ibed tim

efr

am

es

and d

isci

plin

ary

ste

ps

take

n is

pre

sente

d h

ere

.

Table

3.7

.1S

ignin

g o

f P

erf

orm

ance

Agre

em

en

ts b

y S

MS

mem

be

rs a

s on

31 M

ay

201

5

SM

S L

EV

EL

T

ota

l n

um

ber

of

fun

ded

S

MS

po

sts

T

ota

l n

um

ber

of

SM

S

mem

bers

T

ota

l n

um

ber

of

sig

ned

P

A’s

S

ign

ed

PA

as %

of

tota

l S

MS

mem

bers

Dir

ect

or-

Genera

l/ H

ead o

f D

epart

ment

1

0

0

0

Sala

ry L

eve

l 15

2

2

2

100

Sala

ry L

eve

l 14

7

7

7

100

Sala

ry L

eve

l 13

29

24

24

100

GR

AN

D T

OT

AL

39

33

33

100

An

nu

al R

ep

ort

20

15

/16

91

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.7

.2R

easons f

or

not ha

ving c

oncl

uded P

erf

orm

ance a

gre

em

ents

for

all

SM

S m

em

bers

as

on

31

Ma

rch 2

014

Reas

on

s f

or

no

t h

avin

g c

on

clu

ded

Perf

orm

an

ce A

gre

em

en

ts f

or

all S

MS

me

mb

ers

as o

n 3

1 M

ay 2

014

NO

NE

- A

ll su

bm

itte

d

Table

3.7

.3D

isci

plin

ary

ste

ps

take

n a

gain

st S

MS

mem

bers

fo

r n

ot havi

ng c

oncl

ud

ed P

erf

orm

ance

agre

em

ents

as

on

31

Ma

rch 2

015

Dis

cip

lin

ary

Ste

ps t

ak

en

ag

ain

st

SM

S m

em

be

rs f

or

no

t h

avin

g c

on

clu

ded

PA

's a

s o

n 3

1 M

ay 2

01

5

NO

NE

- A

ll su

bm

itte

d

3.8

. P

erf

orm

ance

Rew

ard

s

To e

nco

ura

ge g

ood p

erf

orm

ance

, th

e d

epartm

ent has

gra

nte

d the follo

win

g p

erf

orm

ance

rew

ard

s during the y

ear

under

revi

ew

. T

he in

form

atio

n is

pre

sente

d in

term

s of ra

ce, g

ender,

dis

abili

ty, s

ala

ry b

ands

and c

ritic

al o

ccupatio

ns

(see d

efin

ition in

note

s belo

w).

T

able

3.8

.1 P

erf

orm

ance

Rew

ard

s by

race

, gen

der

and d

isa

bili

ty f

or

the p

eriod

1 A

pril 2

015 a

nd 3

1 M

arc

h 2

016

RA

CE

G

EN

DE

R

Ben

efi

cia

ry P

rofi

le

Co

st

No

. o

f B

en

efi

cia

ries

No

. o

f E

mp

loyees a

s a

t 31 M

arc

h 2

016

% o

f to

tal w

ith

in

gro

up

C

ost

Avera

ge c

ost

per

em

plo

yee

AF

RIC

AN

F

EM

ALE

143

309

46

R 2

,348,4

37.8

3

R 1

6,4

22.6

0

MA

LE

69

161

43

R 1

,681,4

83.9

8

R 2

4,3

69.3

0

CO

LO

UR

ED

F

EM

ALE

3

4

75

R 6

6,8

87.5

5

R 2

2,2

95.9

0

MA

LE

4

9

44

R 1

01,0

84.8

2

R 2

5,2

71.2

0

IND

IAN

F

EM

ALE

1

2

50

R 3

6,9

10.2

0

R 3

6,9

10.2

0

MA

LE

4

4

100

R 1

91,9

35.4

4

R 4

7,9

83.9

0

WH

ITE

FE

MA

LE

4

4

100

R 1

48,1

02.7

4

R 3

7,0

25.7

0

MA

LE

4

5

80

R 1

31,1

79.0

8

R 3

2,7

94.8

0

GR

AN

D T

OT

AL

232

498

47

R 4

,706,0

21.6

4

R 2

0,2

84.6

0

Em

plo

yees

with d

isabili

ty

8

14

57

R 1

38,5

51.0

4

R 1

7,3

18.9

0

An

nu

al R

ep

ort

20

15

/16

92

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

No

of em

plo

yee

s exc

lude

s

ME

C, In

tern

s, A

bn

orm

al a

pp

oin

tme

nts

an

d P

erio

dic

al a

pp

oin

tme

nts

Table

3.8

.2 P

erf

orm

ance

Rew

ard

s by

sala

ry b

and f

or

pers

onnel b

elo

w S

enio

r M

anagem

ent

Serv

ice f

or

the p

eriod 1

April 2

015 a

nd 3

1 M

arc

h 2

016

SA

LA

RY

BA

ND

S

Be

ne

fic

iary

Pro

file

C

os

t

To

tal c

ost

as

a

% o

f th

e t

ota

l p

ers

on

nel

exp

en

dit

ure

No

. o

f B

en

efi

cia

ries

N

o.

of

Em

plo

ye

es a

s a

t 3

1 M

arc

h 2

016

%

of

tota

l w

ith

in

sala

ry b

an

ds

T

ota

l C

ost

A

ve

rag

e c

ost

per

em

plo

ye

e

Low

er

ski

lled

(L

eve

ls 1

-2)

1

5

82

1

8

R 9

5,8

54

.32

R

6,3

90

.30

0

Ski

lled

(L

eve

ls 3

-5)

3

3

33

1

00

R

245,4

87.2

7

R 7

,439

.00

0

Hig

hly

ski

lled

pro

du

ctio

n (

Leve

ls 6

-8)

8

4

19

4

43

R

1,1

21

,56

5.7

8

R 1

3,3

52

.00

0

Hig

hly

ski

lled

sup

erv

isio

n (

Leve

ls 9

-12)

7

7

15

6

49

R

2,4

07

,07

7.3

9

R 3

1,2

60

.70

1

GR

AN

D T

OT

AL

2

09

4

65

4

5

R 3

,869

,98

4.7

6

R 1

8,5

16

.70

2

N

o o

f em

plo

yee

s exc

lude

s, Inte

rns,

Abn

orm

al a

pp

oin

tme

nts

an

d P

erio

dic

al a

pp

oin

tme

nts

Table

3.8

.3 P

erf

orm

ance

Rew

ard

s by

critic

al occ

upation

for

the p

eriod 1

April 2

015 a

nd 3

1 M

arc

h 2

016

CR

ITIC

AL

OC

CU

PA

TIO

N

Be

ne

fic

iary

Pro

file

C

os

t

No

. o

f B

en

efi

cia

ries

No

. o

f E

mp

loye

es a

s

at

31

Ma

rch

2

01

6

% o

f to

tal w

ith

in

oc

cu

pati

on

T

ota

l C

ost

A

ve

rag

e C

os

t p

er

em

plo

ye

e

Adm

inis

tra

tive

Rela

ted

5

1

3

39

R

237,0

03.7

2

R 4

7,4

00

.70

Cle

an

ers

In O

ffic

es W

ork

sho

ps

Ho

spita

ls E

tc.

2

3

34

6

8

R 1

54,4

39.1

3

R 6

,714

.70

Com

munic

ation

An

d Info

rma

tio

n R

ela

ted

0

1

0

R

0.0

0

R 0

.00

Eco

nom

ists

0

2

0

R

0.0

0

R 0

.00

Fin

an

ce A

nd E

con

om

ics

Rela

ted

1

7

28

6

1

R 6

33,5

01.6

9

R 3

7,2

64

.80

Fin

an

cial A

nd

Rela

ted

Pro

fess

ion

als

1

00

2

20

4

6

R 2

,149

,81

9.8

3

R 2

1,4

98

.20

Fin

an

cial C

lerk

s A

nd C

red

it C

ontr

olle

rs

7

1

6

44

R

69,7

92

.75

R

9,9

70

.40

Gen

era

l Leg

al A

dm

inis

tratio

n &

Rel.

Pro

fess

iona

ls

1

1

1

00

R

32,3

64

.90

R

32,3

64

.90

Hea

d O

f D

epa

rtm

ent/C

hie

f E

xecu

tive

Offic

er

0

1

0

R

0.0

0

R 0

.00

Hea

lth

Sci

ence

s R

ela

ted

1

0

0

R

19,5

28

.53

R

19,5

28

.50

Hum

an R

eso

urc

es

&O

rganis

atio

nal D

eve

lopm

en

t& R

ela

te P

rof

7

2

1

33

R

183,5

21.5

2

R 2

6,2

17

.40

Hum

an R

eso

urc

es

Cle

rks

5

7

7

1

R 5

4,3

96

.78

R

10,8

79

.40

Hum

an R

eso

urc

es

Rela

ted

1

2

5

0

R 4

0,1

72

.04

R

40,1

72

.00

Info

rma

tion T

ech

nolo

gy

Rela

ted

1

0

0

R

52,0

15

.32

R

52,0

15

.30

La

ng

ua

ge P

ract

itio

ners

In

terp

rete

rs &

Oth

er

Com

mu

nic

atio

n

3

6

50

R

45,6

60

.93

R

15,2

20

.30

An

nu

al R

ep

ort

20

15

/16

93

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

CR

ITIC

AL

OC

CU

PA

TIO

N

Ben

efi

cia

ry P

rofi

le

Co

st

No

. o

f B

en

efi

cia

ries

No

. o

f E

mp

loyees a

s

at

31 M

arc

h

2016

% o

f to

tal w

ith

in

occu

pati

on

T

ota

l C

ost

Avera

ge C

ost

per

em

plo

yee

Lib

rary

Mail

And R

ela

ted C

lerk

s

5

22

23

R 4

0,2

69.8

7

R 8

,054.0

0

Lig

ht

Vehic

le D

rivers

5

7

71

R 3

0,3

81.4

8

R 6

,076.3

0

Logis

tical S

upport

Pers

onnel

1

2

50

R 3

1,9

36.6

8

R 3

1,9

36.7

0

Mate

rial-

Reco

rdin

g A

nd T

ransp

ort

Cle

rks

2

3

67

R 1

8,2

82.2

4

R 9

,141.1

0

Mess

eng

ers

Port

ers

And D

eliv

ere

rs

2

6

33

R 1

2,4

19.2

8

R 6

,209.6

0

Oth

er

Adm

inis

trative

& R

ela

ted C

lerk

s A

nd O

rganis

ers

17

49

35

R 2

15,4

01.1

7

R 1

2,6

70.7

0

Oth

er

Adm

inis

trative

Polic

y A

nd R

ela

ted O

ffic

ers

0

1

0

R 0

.00

R 0

.00

Oth

er

Info

rmation T

ech

nolo

gy

Pers

onnel.

2

6

33

R 2

8,5

30.4

8

R 1

4,2

65.2

0

Oth

er

Occ

upations

0

1

0

R 0

.00

R 0

.00

Pro

fess

ional N

urs

e

1

1

100

R 1

9,1

68.3

8

R 1

9,1

68.4

0

Psy

cholo

gis

ts A

nd V

oca

tional C

ounse

llors

1

1

100

R 1

3,4

16.9

0

R 1

3,4

16.9

0

Ris

k M

anagem

ent

And S

ecu

rity

Serv

ices

0

1

0

R 0

.00

R 0

.00

Secr

eta

ries

& O

ther

Keyboard

Opera

ting C

lerk

s

9

21

43

R 8

2,0

47.1

8

R 9

,116.4

0

Secu

rity

Guard

s

2

2

100

R 9

,269.4

0

R 4

,634.7

0

Secu

rity

Off

icers

0

1

0

R 0

.00

R 0

.00

Senio

r M

anagers

14

22

64

R 5

32,6

81.4

4

R 3

8,0

48.7

0

GR

AN

D T

OT

AL

232

498

47

R 4

,706,0

21.6

4

R 2

0,2

84.6

0

N

o o

f em

plo

yees e

xclu

des M

EC

, In

tern

s, A

bnorm

al a

ppoin

tments

and P

eriodic

al a

ppoin

tments

No

tes

T

he C

OR

E c

lass

ific

ation,

as

pre

scri

bed b

y th

e D

PS

A,

wa

s u

sed f

or

com

ple

tion o

f th

is t

able

.

C

ritic

al occu

patio

ns

are

defined a

s occu

pations

or

sub-c

ate

gori

es

with

in a

n o

ccu

patio

n –

(a)

in w

hic

h t

here

is

a s

carc

ity

of

qualif

ied a

nd e

xperience

d p

ers

on

s cu

rren

tly

or

antici

pa

ted

in the

futu

re,

either

beca

use

such

ski

lled

pe

rso

ns

are

not

availa

ble

or

they

are

availa

ble

bu

t do n

ot m

eet th

e a

pplic

able

em

plo

yment

crite

ria;

(b)

for

whic

h p

ers

ons

requir

e a

dvan

ced k

now

led

ge i

n a

speci

fie

d s

ubje

ct a

rea

or

scie

nce

or

learn

ing

fie

ld a

nd s

uch

kno

wle

dge

is

acq

uir

ed b

y a

pro

long

ed c

ours

e o

r st

udy

and

/or

specia

lise

d inst

ruct

ion

;

(c)

where

the inhere

nt

na

ture

of

the o

ccu

patio

n r

equir

es

consi

ste

nt

exerc

ise o

f dis

cre

tion a

nd is

pre

dom

inantly

inte

llect

ual i

n n

atu

re;

and

(d)

in r

esp

ect

of

wh

ich a

depart

ment

experiences

a h

igh d

egre

e o

f diffic

ulty

to r

ecr

uit o

r re

tain

the s

erv

ices

of

em

plo

yees;

An

nu

al R

ep

ort

20

15

/16

94

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.8

.4 P

erf

orm

ance r

ela

ted r

ew

ard

s (

cash

bonus)

, by s

ala

ry b

and

for

Senio

r M

ana

gem

ent

Serv

ice

for

the p

erio

d 1

April 2015 a

nd

31 M

arc

h 2

016

SA

LA

RY

BA

ND

S

Ben

efi

cia

ry P

rofi

le

Co

st

To

tal co

st

as a

%

of

the t

ota

l p

ers

on

nel

exp

en

dit

ure

No

. o

f B

en

efi

cia

ries

No

. o

f E

mp

loyees a

s a

t 31 M

arc

h 2

016

% o

f to

tal

wit

hin

sala

ry

ban

ds

To

tal C

ost

Avera

ge c

ost

per

em

plo

yee

Senio

r M

anagem

ent S

erv

ice B

and A

(Leve

l 13)

18

24

75

R 6

21,9

94.9

2

R 3

4,5

55.3

0

0

Senio

r M

anagem

ent S

erv

ice B

and B

(Leve

l 14)

4

7

57

R 1

59,8

92.6

8

R 3

9,9

73.2

0

0

Senio

r M

anagem

ent S

erv

ice B

and C

(Leve

l 15)

1

1

100

R 5

4,1

49.2

8

R 5

4,1

49.3

0

0

Senio

r M

anagem

ent S

erv

ice B

and D

(Leve

l 16)

0

1

0

R 0

.00

R 0

.00

0

GR

AN

D T

OT

AL

23

33

70

R 8

36,0

36.8

8

R 3

6,3

49.4

0

0

An

nu

al R

ep

ort

20

15

/16

95

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.9

F

ore

ign W

ork

ers

The tabl

es

belo

w s

um

maris

e the e

mplo

yment o

f fo

reig

n n

atio

nal

s in

the d

epartm

ent i

n te

rms

of sa

lary

band a

nd m

ajo

r occ

upatio

n.

T

able

3.9

.1 F

ore

ign w

ork

ers

by

sala

ry b

and for

the p

eriod 1

Ap

ril 2

015

an

d 3

1 M

arc

h 2

016

SA

LA

RY

BA

ND

S

1 A

pri

l 2015

31 M

arc

h 2

016

Ch

an

ge

Nu

mb

er

% o

f to

tal

Nu

mb

er

% o

f to

tal

Nu

mb

er

% o

f to

tal

Low

er

skill

ed (

Levels

1-2

)

0

0

0

0

0

0

Ski

lled (

Leve

ls 3

-5)

0

0

0

0

0

0

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

0

0

0

0

0

0

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

1

100

1

100

0

0

Senio

r M

anagem

ent (L

eve

l 13

-16)

0

0

0

0

0

0

Contr

act (L

eve

ls 1

-2)

0

0

0

0

0

0

Contr

act (L

eve

ls 3

-5)

0

0

0

0

0

0

Contr

act (L

eve

ls 6

-8)

0

0

0

0

0

0

Contr

act (L

eve

ls 9

-12)

0

0

0

0

0

0

Peri

odic

al R

em

unera

tion

0

0

0

0

0

0

Abnorm

al A

ppoin

tment

0

0

0

0

0

0

GR

AN

D T

OT

AL

1

100

1

100

0

0

Table

3.9

.2 F

ore

ign w

ork

ers

by

majo

r occ

upa

tion f

or

the p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

MA

JO

R O

CC

UP

AT

ION

1 A

pri

l 2015

31 M

arc

h 2

016

Ch

an

ge

Nu

mb

er

% o

f to

tal

Nu

mb

er

% o

f to

tal

Nu

mb

er

% o

f to

tal

Fin

anci

al A

nd R

ela

ted P

rofe

ssio

nals

1

100

1

100

0

0

GR

AN

D T

OT

AL

1

100

1

100

0

0

An

nu

al R

ep

ort

20

15

/16

96

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.1

0.

Leave u

tilis

atio

n

The P

ub

lic S

erv

ice C

om

mis

sion identif

ied

th

e n

ee

d f

or

care

ful m

onitoring o

f si

ck leave w

ithin

the p

ub

lic s

erv

ice.

The

follo

win

g t

ab

les

pro

vid

e a

n indic

atio

n o

f

the u

se o

f si

ck leave a

nd

dis

abili

ty le

ave. In

both

ca

ses,

th

e e

stim

ate

d c

ost

of

the le

ave is

als

o p

rovid

ed

.

Table

3.1

0.1

Sic

k le

ave f

or

the p

eriod 1

Janua

ry 2

015 to 3

1 D

ece

mber

201

5

SA

LA

RY

B

AN

DS

T

ota

l d

ays

% d

ays w

ith

m

ed

ical

cert

ific

ati

on

No

. o

f em

plo

yees

usin

g s

ick leave

% o

f to

tal

em

plo

yees u

sin

g

sic

k l

eave

Avera

ge d

ays p

er

em

plo

yee

E

sti

mate

d C

ost

Low

er

skill

ed (

Levels

1-2

)

212

78

48

12

4

R 8

1,8

73.8

9

Ski

lled (

Leve

ls 3

-5)

462

82

64

16

7

R 2

97,2

71.0

6

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

993

74

143

35

7

R 1

,180,9

87.1

6

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

912

81

122

30

7

R 1

,920,3

27.7

3

Senio

r m

anagem

ent (L

eve

ls 1

3-1

6)

123

77

27

7

5

R 4

20,5

46.0

9

GR

AN

D T

OT

AL

2702

78

404

100

7

R 3

,901,0

05.9

3

Table

3.1

0.2

Dis

abili

ty le

ave

(te

mpo

rary

and p

erm

an

ent)

for

the p

eriod 1

Janua

ry 2

015 t

o 3

1 D

ece

mber

2015

SA

LA

RY

B

AN

DS

T

ota

l D

ays

%

days w

ith

m

ed

ical

cert

ific

ati

on

No

. o

f em

plo

yees

usin

g D

isab

ilit

y

Leave

% o

f to

tal

em

plo

yees u

sin

g

Dis

ab

ilit

y L

eave

Avera

ge d

ays p

er

em

plo

yee

E

sti

mate

d C

ost

Low

er

skill

ed (

Levels

1-2

)

29

100

1

3

29

R 1

3,1

11.4

8

Ski

lled (

Leve

ls 3

-5)

292

100

6

19

49

R 1

96,0

97.8

6

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

313

100

12

39

26

R 3

54,2

10.7

7

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

163

100

11

36

15

R 3

17,2

55.9

2

Senio

r m

anagem

ent (L

eve

ls 1

3-1

6)

5

100

1

3

5

R 1

8,9

50.8

5

GR

AN

D T

OT

AL

802

100

31

100

26

R 8

99,6

26.8

8

An

nu

al R

ep

ort

20

15

/16

97

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

The t

able

belo

w s

um

marise

s th

e u

tilis

atio

n o

f annu

al l

eave

. T

he

wage

agre

em

ent

con

cluded

with t

rade u

nio

ns

in the P

SC

BC

in 2

000 r

eq

uir

es

manag

em

ent of

ann

ual le

ave to

pre

vent

hig

h le

vels

of

acc

rued le

ave b

ein

g p

aid

at th

e tim

e o

f te

rmin

ation o

f se

rvic

e.

T

able

3.1

0.3

Annu

al L

eave

for

the

pe

riod 1

Janu

ary

201

5 t

o 3

1 D

ece

mber

201

5

SA

LA

RY

B

AN

DS

T

ota

l d

ays t

aken

N

um

ber

of

Em

plo

yees u

sin

g A

nn

ual

Leave

Avera

ge d

ays p

er

em

plo

yee

Low

er

skill

ed (

Leve

ls 1

-2)

958

119

8

Ski

lled (

Leve

ls 3

-5)

1826

85

21

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

4384

186

24

Hig

hly

ski

lled s

uperv

isio

n (

Levels

9-1

2)

3923.2

5

172

23

Senio

r m

anagem

ent (L

eve

ls 1

3-1

6)

873

38

23

GR

AN

D T

OT

AL

11964.2

5

600

20

Table

3.1

0.4

Ca

pped le

ave

fo

r th

e p

eriod 1

Ja

nuary

201

5 t

o 3

1 D

ece

mber

2015

SA

LA

RY

B

AN

DS

T

ota

l d

ays o

f cap

ped

le

ave t

aken

N

o.

of

Em

plo

yees

usin

g c

ap

ped

leave

Avera

ge d

ays p

er

em

plo

yee

Avera

ge c

ap

ped

leave

per

em

plo

yee a

s a

t 31

Marc

h 2

016

To

tal n

um

ber

of

cap

ped

leave

availab

le a

t 31 M

arc

h

2016

Low

er

skill

ed (

Leve

ls 1

-2)

0

0

0

0

0

Ski

lled (

Leve

ls 3

-5)

5

2

3

20

1433.3

3

Hig

hly

ski

lled p

roduct

ion (

Leve

ls 6

-8)

127

5

25

33

6466.0

3

Hig

hly

ski

lled s

uperv

isio

n (

Levels

9-1

2)

14

1

14

14

2223.2

7

Senio

r m

anagem

ent (L

eve

ls 1

3-1

6)

62

3

21

26

872.6

3

GR

AN

D T

OT

AL

208

11

19

20

10995.2

6

An

nu

al R

ep

ort

20

15

/16

98

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

The f

ollo

win

g t

able

sum

mari

se p

aym

ents

made t

o e

mplo

yees

as

a r

esu

lt o

f le

ave t

hat

was

not

take

n.

Table

3.1

0.5

Lea

ve p

ay-

outs

for

the p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

RE

AS

ON

T

ota

l A

mo

un

t N

o. o

f E

mp

loy

ee

s

Av

era

ge p

ay

me

nt

per

em

plo

ye

e

Leave p

ayo

ut fo

r 2

01

5/1

6 d

ue t

o n

on

-utilis

ation o

f le

ave f

or

the p

revi

ous c

ycle

R

0.0

0

0

R 0

.00

Cap

ped lea

ve p

ayo

uts

on t

erm

ination o

f serv

ice f

or

20

15/1

6 (

LE

AV

E G

RA

TU

ITY

)

R 0

.00

0

R

0.0

0

Curr

ent

lea

ve p

ayout

on t

erm

ination o

f serv

ice f

or

20

15

/16 (L

EA

VE

DIS

CO

UN

TIN

G \

GR

AT

UIT

Y (

UN

US

ED

LE

AV

E C

R)

R

1,4

72,1

54.8

0

24

R

61

,340

.00

GR

AN

D T

OT

AL

R

1,4

72,1

54.8

0

24

R 6

1,3

40.0

0

3.1

1.

HIV

/AID

S &

Hea

lth P

rom

otio

n P

rog

ram

mes

Table

3.1

1.1

Ste

ps

take

n to r

edu

ce t

he

ris

k of o

ccu

patio

nal e

xposu

re

Un

its/c

ate

go

ries o

f em

plo

yees id

en

tifi

ed

to

be a

t h

igh

ris

k o

f co

ntr

acti

ng

HIV

& r

ela

ted

dis

eases (

if a

ny)

Key s

tep

s t

aken

to

red

uce t

he r

isk

None

Univ

ers

al P

reca

utions

A

ll se

ctio

ns

have

acc

ess

to w

ell

stock

ed first

aid

kits

whic

h h

ave

ste

rile

glo

ves

in them

Table

3.1

1.2

Deta

ils o

f H

ealth P

rom

otio

n a

nd H

IV/A

IDS

Pro

gra

mm

es

(tic

k th

e a

pplic

ab

le b

oxe

s and

pro

vide t

he r

equired in

form

atio

n)

Qu

esti

on

Y

es

No

D

eta

ils, if

yes

1.

Has

the d

epart

ment

desi

gnate

d a

mem

ber

of th

e S

MS

to

imple

ment th

e p

rovi

sions

conta

ined in P

art

VI E

of

Chapte

r 1 o

f th

e P

ublic

Serv

ice R

egula

tions,

2001? If

so, pro

vide h

er/

his

nam

e a

nd p

osi

tion.

x

Ms

D.T

. M

afu

lako

, H

R M

anager

An

nu

al R

ep

ort

20

15

/16

99

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Qu

esti

on

Y

es

No

D

eta

ils, if

yes

2.

Does

the d

epart

ment have

a d

edic

ate

d u

nit

or

have

you d

esi

gnate

d s

peci

fic s

taff m

em

bers

to p

rom

ote

health a

nd w

ell

bein

g o

f yo

ur

em

plo

yees? If so

, in

dic

ate

the n

um

ber

of em

plo

yees

who a

re in

volv

ed in

this

task

and the a

nnual b

udget th

at

is a

vaila

ble

for

this

purp

ose

.

x

6 f

ull-

time (E

HW

P O

ffic

ials

)

Annual budget R

5 7

20 0

00.0

0 a

ll in

clusi

ve

3.

Has

the d

epart

ment in

troduce

d a

n E

mplo

yee

Ass

ista

nce

or

Health P

rom

otion P

rogra

mm

e for

your

em

plo

yees?

If

so, in

dic

ate

the k

ey e

lem

ents

/serv

ices

of th

e p

rogra

mm

e.

x

Em

plo

yee H

ealth &

Wel

lness

Pro

gra

mm

e th

at co

vers

HIV

& A

IDS

, E

AP

(W

elln

ess

M

anagem

ent)

, O

HS

as

well

as

Health a

nd P

roduct

ivity

- w

hic

h in

cludes

havi

ng a

Sta

ff

Clin

ic.

Counse

lling (

indiv

idual,

fam

ily, m

arita

l, g

roup)

traum

a d

ebri

efing, cr

ises

inte

rventions,

managem

ent co

nsu

ltations,

work

shops

& tra

inin

g, health p

rese

nta

tions,

(P

rogra

mm

es

aim

ed a

t aw

are

ness

, pre

vention, tr

eatm

ent

& c

are

). H

ave

als

o la

unch

ed

Phys

ical A

ctiv

ities

Pro

gra

mm

e for

the D

epart

ment.

4.

Has

the d

epart

ment

est

ablis

hed (

a)

com

mitt

ee(s

) as

conte

mpla

ted in P

art

VI E

.5 (

e)

of

Chapte

r 1 o

f th

e

Public

Serv

ice R

egula

tions,

2001? If

so, ple

ase

pro

vide t

he n

am

es o

f th

e m

embers

of th

e c

om

mitt

ee

and the s

takehold

er(

s) t

hat th

ey

repre

sent.

x

Nco

nyi

swa M

odis

e (

Fin

anci

al G

ove

rnance

) K

ele

bogile

Seobi&

KS

Makh

aona

(Pro

vinci

al In

tern

al A

udit)

Bats

hw

anela

ng S

enosi

(A

dm

inis

tration)

(Munic

ipal S

upport

) N

tom

bin

cinci

Nto

losi

(A

sset

& L

iabili

ties)

. T

he follo

win

g a

re fro

m E

HW

P:

Thabo

Nts

hehi,

Maka

zen M

odis

e , J

ohannah J

onke

r, M

irriam

Harr

y , S

iste

r E

lizabeth

M

okg

oth

u a

nd B

aitse

Leka

laka

5.

Has

the d

epart

ment re

vie

wed t

he e

mplo

yment polic

ies

and p

ract

ices

of your

depart

ment to

ensu

re t

hat th

ese

do n

ot

unfa

irly

dis

crim

inate

again

st e

mplo

yees

on the

basi

s of th

eir H

IV s

tatu

s? If so

, lis

t th

e e

mplo

yment

polic

ies/

pra

ctic

es s

o r

evi

ew

ed.

x

H

IV P

olic

y

S

upple

ment

Dis

trib

ution G

uid

elin

e

S

upple

ments

dis

trib

ute

d o

n d

iscl

osu

re to E

HW

P C

ounse

llors

or

the P

rofe

ssio

nal

Nurs

e

C

onfid

entialit

y is

obse

rved. A

ll polic

ies

are

deve

loped in c

om

plia

nce

to r

ele

vant

legis

lation w

hic

h is

non-d

iscr

imin

ato

ry in

all

resp

ect

s.

6.

Has

the d

epart

ment in

troduce

d m

easu

res

to p

rote

ct

HIV

-posi

tive e

mplo

yees

or

those p

erc

eiv

ed to b

e H

IV-

posi

tive fro

m d

iscr

imin

atio

n? If so

, lis

t th

e k

ey

ele

ments

of th

ese

measu

res.

x

H

IV &

AID

S a

nd T

B M

anagem

ent

Polic

y

S

upple

ment

Dis

trib

utio

n G

uid

elin

e

S

upple

ments

dis

trib

ute

d o

n d

iscl

osu

re to E

HW

P C

ounse

llors

or

the P

rofe

ssio

nal

Nurs

e

C

onfid

entialit

y is

obse

rved

7.

Does

the d

epart

ment

enco

ura

ge it

s em

plo

yees

to

underg

o V

olu

nta

ry C

ounse

ling a

nd T

est

ing? If so, lis

t th

e r

esu

lts t

hat yo

u h

ave

ach

ieve

d.

x

In 2

010 H

IV C

ounse

ling a

nd T

est

ing (

HC

T)

was

launch

ed w

here

in a

tota

l of 97

em

plo

yees

test

ed f

or

HIV

with

the a

ssis

tance

of G

EM

S, LIF

ELIN

E, A

GA

NG

and N

ew

S

tart

as

serv

ice p

rovi

ders

. E

mplo

yees

have

been e

nco

ura

ged t

o c

ontinue t

o test

in t

he

Sta

ff C

linic

as

well

as

during o

ther

depart

menta

l eve

nts

for

where

in h

ealth s

creenin

gs

are

pro

vided. F

or

the p

ast

fin

anci

al y

ear

2015/1

6, a tota

l of

140 e

mplo

yees

test

ed f

or

HIV

.

8.

Has

the d

epart

ment

deve

loped m

easu

res/

indic

ato

rs to

monitor

& e

valu

ate

the im

pact

of yo

ur

health p

rom

otio

n

pro

gra

mm

e? I

f so

, lis

t th

ese m

easu

res/

india

tors

.

x

Impact

Surv

ey

& R

eport

for

EH

WP

(H

IV &

AID

S,

EA

P&

OH

S)

is d

one a

nnually

and

report

com

pile

d. F

or

2015

-16 a

Needs

Analy

sis

report

was

com

pile

d.

An

nu

al R

ep

ort

20

15

/16

100

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.1

2.

Lab

our

Rela

tio

ns

Table

3.1

2.1

Colle

ctiv

e a

gre

em

ents

for

the p

eriod 1

April 2

015 a

nd

31

Ma

rch 2

016

SU

BJE

CT

MA

TT

ER

D

AT

E

PS

CB

C R

eso

lution 1

of 2015 -

Agre

em

ent

on the r

evi

ew

and im

pact

of

exi

stin

g o

uts

ourc

ing a

nd a

gentisa

tion p

ract

ices

with

in the p

ublic

serv

ice &

co

nduct

ing a

n independent

impact

stu

dy

on the p

rinci

ple

s of decent

work

01-F

eb

-2015

PS

CB

C R

eso

lution 2

of 2015 -

Agre

em

ent

on s

ala

ry a

dju

stm

ents

and im

pro

vem

ents

on c

onditi

ons

of se

rvic

e in the P

ublic

Serv

ice f

or

the p

eri

od 2

015/1

6

- 2017/1

8

20-M

ay-

15

PS

CB

C R

eso

lution 3

of 2015 -

Agre

em

ent

on the r

evi

ew

of th

e G

ove

rnm

ent E

mplo

yees

Medic

al S

chem

e (

GE

MS

) 20-M

ay-

15

PS

CB

C R

eso

lution 4

of 2015 -

Agre

em

ent

on the r

evi

ew

of

Annexu

re A

of

PS

CB

C R

eso

lutio

n 1

of 2007: D

anger

Allo

wance

20-M

ay-

15

PS

CB

C R

eso

lution 5

0f 2015 -

Agre

em

ent

on the n

ew

danger

dis

pensa

tion

20-M

ay-

15

PS

CB

C R

eso

lution 6

of 2015 -

Agre

em

ent

on the r

evi

ew

of th

e p

ost

retire

ment

20-M

ay-

15

PS

CB

C R

eso

lution 7

of 2015 -

Fra

mew

ork

agre

em

ent fo

r th

e e

stablis

hm

ent

of a G

ove

rnm

ent E

mplo

yees

Housi

ng S

chem

e (

GE

HS

) 27-M

ay-

15

PS

CB

C R

eso

lution 8

of 2016 -

Am

endm

ent to

PS

CB

C r

eso

lutio

n 2

of 2015 f

or

sala

ry a

dju

stm

ents

and im

pro

vem

ents

on c

onditi

ons

of se

rvic

e in the

public

serv

ice f

or

the p

eri

od 2

015/1

6 -

2017/1

8

26-J

un-1

5

The fol

low

ing table

sum

marise

s th

e o

utc

ome

of d

isci

plin

ary

hearings

conduct

ed w

ithin

the d

epartm

ent f

or th

e y

ear under

revi

ew

. T

able

3.1

2.2

Mis

con

duct an

d d

isci

plin

ary

hearings f

inalis

ed f

or

the p

eriod 1

Ap

ril 2

015

an

d 3

1 M

arc

h 2

016

OU

TC

OM

ES

OF

DIS

CIP

LIN

AR

Y H

EA

RIN

GS

N

um

ber

% o

f T

ota

l

Corr

ectional C

ounse

ling

0

0

Verb

al w

arn

ing

0

0

Written W

arn

ing

0

0

Fin

al w

ritten w

arn

ing

2

100

Susp

ended w

ithout pay

0

0

Fin

e

0

0

Dem

otion

0

0

Dis

mis

sal

0

0

Not

guilt

y 0

0

An

nu

al R

ep

ort

20

15

/16

101

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

OU

TC

OM

ES

OF

DIS

CIP

LIN

AR

Y H

EA

RIN

GS

N

um

ber

% o

f T

ota

l

Case

withdra

wn

0

0

GR

AN

D T

OT

AL

2

100

T

able

3.1

2.3

Typ

es

of m

isco

nduct

addre

sse

d a

t dis

ciplin

ary

he

aring

s fo

r th

e p

eriod

1 A

pril 2

015and

31

Ma

rch 2

016

TY

PE

OF

MIS

CO

ND

UC

T

Nu

mb

er

% o

f T

ota

l

Abse

nte

eis

m

1

50

Intim

idation

1

50

GR

AN

D T

OT

AL

2

100

Table

3.1

2.4

Grievance

s lo

gged f

or

the p

eriod

1 A

pril 2

015 a

nd

31 M

arc

h 2

016

GR

IEV

AN

CE

S

Nu

mb

er

% o

f T

ota

l

Num

ber

of grieva

nces r

eso

lved

6

75

Num

ber

of grieva

nces n

ot re

solv

ed

2

25

GR

AN

D T

OT

AL

8

100

Table

3.1

2.5

Dis

pute

s lo

gged w

ith C

ou

nci

ls f

or

the p

eriod 1

April 2015 a

nd 3

1 M

arc

h 2

016

DIS

PU

TE

S

Nu

mb

er

% o

f T

ota

l

Num

ber

of dis

pute

s upheld

1

50

Num

ber

of dis

pute

s dis

mis

sed

0

0

Stil

l busy

1

50

GR

AN

D T

OT

AL

2

100

An

nu

al R

ep

ort

20

15

/16

102

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.1

2.6

Str

ike a

ctio

ns for

the p

eriod

1 A

pril 2

015

and 3

1 M

arc

h 2

016

ST

RIK

E A

CT

ION

S

Tota

l num

ber

of pers

ons

work

ing d

ays

lost

0

Tota

l co

sts

work

ing d

ays

lost

R

0.0

0

Am

ount re

cove

red a

s a r

esu

lt of

no w

ork

no p

ay

R 0

.00

Table

3.1

2.7

Pre

cau

tionary

susp

en

sio

ns f

or

the p

eriod 1

April 2015 a

nd

31 M

arc

h 2

016

PR

EC

AU

TIO

NA

RY

SU

SP

EN

SIO

NS

N

um

ber

Num

ber

of people

susp

ended

0

Num

ber

of people

who's

susp

ensi

on e

xceeded 3

0 d

ays

0

Ave

rage n

um

ber

of days

susp

ended

0

Cost

(R

'000)

of su

spensi

on

0

An

nu

al R

ep

ort

20

15

/16

103

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ski

lls d

evelo

pm

ent

This

sect

ion

hig

hlig

hts

the e

fforts

of the

departm

ent w

ith regard

to s

kills

dev

elopm

ent.

T

able

3.1

3.1

Tra

inin

g n

ee

ds

identif

ied f

or

the p

eriod 1

April 2015 a

nd

31 M

arc

h 2

016

OC

CU

PA

TIO

NA

L C

AT

EG

OR

IES

G

en

der

Nu

mb

er

of

em

plo

yees o

n

01 A

pri

l 2015

Tra

inin

g n

eed

s id

en

tifi

ed

at

sta

rt o

f re

po

rtin

g p

eri

od

Learn

ers

hip

s

Skills

Pro

gra

mm

es&

o

ther

sh

ort

co

urs

es

Oth

er

form

s o

f tr

ain

ing

T

ota

l

Legis

lato

rs, se

nio

r offic

ials

and m

anagers

F

em

ale

11

0

16

0

16

Male

15

0

24

0

24

Pro

fess

ionals

F

em

ale

174

30

83

0

83

Male

11

7

20

68

0

68

Tech

nic

ians

and a

ssoci

ate

pro

fessi

onals

F

em

ale

6

0

31

0

31

Male

11

0

30

0

30

Cle

rks

F

em

ale

101

0

28

0

28

Male

46

0

1

0

1

Serv

ice a

nd s

ale

s w

ork

ers

F

em

ale

1

0

1

0

1

Male

3

0

2

0

2

Ski

lled a

gricu

lture

and fis

hery

work

ers

F

em

ale

0

0

0

0

0

Male

0

0

0

0

0

Cra

ft a

nd r

ela

ted tra

des

work

ers

F

em

ale

0

0

0

0

0

Male

0

0

0

0

0

Pla

nt

and m

ach

ine o

pera

tors

and a

ssem

ble

rs

Fem

ale

2

0

3

0

3

Male

6

0

6

0

6

Ele

menta

ry o

ccupations

F

em

ale

34

0

10

0

10

Male

7

0

0

0

0

Non P

erm

anent W

ork

er

Fem

ale

12

0

25

0

25

Male

11

0

25

0

25

Gen

der

su

b t

ota

ls

Fem

ale

341

30

197

0

197

Male

216

20

156

0

156

GR

AN

D T

OT

AL

557

50

353

0

353

An

nu

al R

ep

ort

20

15

/16

104

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.1

3.

Table

3.1

3.2

Tra

inin

g p

rovid

ed f

or

the p

erio

d 1

April 2

015 a

nd

31

Ma

rch 2

016

OC

CU

PA

TIO

NA

L C

AT

EG

OR

IES

G

en

der

Nu

mb

er

of

em

plo

yees a

s

at

01 A

pri

l 2015

Tra

inin

g p

rovid

ed

wit

hin

th

e r

ep

ort

ing

peri

od

L

earn

ers

hip

s

Skills

Pro

gra

mm

es&

o

ther

sh

ort

co

urs

es

Oth

er

form

s o

f tr

ain

ing

T

ota

l

Legis

lato

rs, se

nio

r offic

ials

and m

anagers

F

em

ale

11

0

4

0

4

Male

15

0

1

0

1

Pro

fess

ionals

F

em

ale

174

0

139

0

139

Male

11

7

0

73

0

73

Tech

nic

ians

and a

ssoci

ate

pro

fess

ionals

F

em

ale

6

0

11

0

11

Male

11

0

22

0

22

Cle

rks

F

em

ale

101

0

60

0

60

Male

46

0

11

0

11

Serv

ice a

nd s

ale

s w

ork

ers

F

em

ale

1

0

4

0

4

Male

3

0

0

0

0

Ski

lled a

gricu

lture

and fis

hery

work

ers

F

em

ale

0

0

0

0

0

Male

0

0

0

0

0

Cra

ft a

nd r

ela

ted tra

des

work

ers

F

em

ale

0

0

0

0

0

Male

0

0

0

0

0

Pla

nt

and m

ach

ine o

pera

tors

and a

ssem

ble

rs

Fem

ale

2

0

3

0

3

Male

6

0

4

0

4

Ele

menta

ry o

ccupations

F

em

ale

34

0

20

0

20

Male

7

0

5

0

5

Non P

erm

anent W

ork

er

Fem

ale

12

0

0

0

0

Male

11

0

0

0

0

Gen

der

su

b t

ota

ls

Fem

ale

341

0

241

0

241

Male

216

0

116

0

116

GR

AN

D T

OT

AL

557

0

357

0

357

An

nu

al R

ep

ort

20

15

/16

105

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.1

4.

Inju

ry o

n d

uty

T

he fol

low

ing tabl

es

pro

vide b

asi

c in

form

atio

n o

n in

jury

on d

uty

. T

able

3.1

4.1

Inju

ry o

n d

uty

for

the p

eriod

1 A

pril 2

015

and 3

1 M

arc

h 2

016

NA

TU

RE

OF

INJU

RY

ON

DU

TY

Nu

mb

er

% o

f To

tal

Req

uir

ed b

asic

med

ical

att

enti

on

on

ly

5 10

0

Tem

po

rary

To

tal D

isab

lem

ent

0 0

Per

man

ent

Dis

able

men

t 0

0

Fata

l 0

0

GR

AN

D T

OTA

L 5

100

Slip

per

y fl

oor

& f

alls

fro

m s

tair

s an

d in

juri

es f

rom

dep

artm

enta

l sp

ort

ing

acti

viti

es

An

nu

al R

ep

ort

20

15

/16

106

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.1

5.

Util

isa

tion o

f C

onsu

ltants

The f

ollo

win

g t

able

s re

late

s in

form

atio

n o

n t

he u

tilis

atio

n o

f co

nsu

ltants

in

the d

epartm

ent

.In t

erm

s of

the P

ublic

Serv

ice R

egul

atio

ns

“consu

ltant’

means

a n

atu

ral or

jurist

ic p

ers

on o

r a p

art

ners

hip

who

or

whic

h p

rovi

des

in t

erm

s of

a s

peci

fic c

ontr

act

on a

n a

d h

oc

basi

s any

of

the f

ollo

win

g p

rofe

ssio

nal se

rvic

es

to a

depart

ment

again

st r

em

unera

tion r

ece

ived fro

m a

ny

sourc

e:

(a

) T

he r

ende

ring

of

expert

advic

e;

(b)

The d

raft

ing o

f pro

posa

ls f

or

the e

xecu

tion o

f sp

eci

fic

task

s; a

nd

(c

) T

he e

xecu

tion

of

a s

pecifi

c ta

sk w

hic

h is

of

a tech

nic

al o

r in

telle

ctual na

ture

, but

excl

udes

an e

mplo

yee o

f a d

epart

men

t.

Table

3.1

5.1

Rep

ort

on

co

nsu

ltant a

ppoin

tmen

ts u

sin

g a

ppro

priate

d f

unds

for

the

period 1

April 2

015 a

nd 3

1 M

arc

h 2

016

Pro

ject

titl

e

To

tal n

um

ber

of

co

nsu

ltan

ts t

hat

wo

rked

on

pro

ject

Du

rati

on

(wo

rk d

ays)

Co

ntr

act

valu

e in

Ran

d

Fin

an

cia

l S

yste

ms S

up

po

rt (

Walk

er)

1

15 M

ON

TH

S

R375,0

00,0

0

GR

AP

17 im

ple

men

tati

on

Asset

man

ag

em

en

t su

pp

ort

to

mu

nic

ipaliti

es

1

20 M

ON

TH

S

R59,0

91,0

34.7

2

AF

S/A

ud

it S

up

po

rt t

o m

un

icip

aliti

es

2

6 M

ON

TH

S

R10,1

28,1

52.1

6

AF

S/A

ud

it S

up

po

rt t

o p

rovin

cia

l

dep

art

men

ts a

nd

pu

blic e

nti

ties

4

5 M

0N

TH

S

R8,9

68,7

58.3

5

AF

S/A

ud

it

Su

pp

ort

to

p

rovin

cia

l

dep

art

men

ts a

nd

pu

blic e

nti

ties

10

5 M

ON

TH

S

R8,5

00,0

00.0

0

To

tal n

um

ber

of

pro

jects

T

ota

l in

div

idu

al co

nsu

ltan

ts

To

tal d

ura

tio

n

Wo

rk d

ays

To

tal co

ntr

act

valu

e in

Ran

d

5

18

1,0

20

R87,0

62,9

45.2

3

An

nu

al R

ep

ort

20

15

/16

107

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.1

5.2

Analy

sis

of co

nsultan

t app

oin

tments

usi

ng a

ppro

priate

d f

unds,

in t

erm

s of H

isto

rica

lly D

isadva

nta

ge

d In

div

iduals

(H

DIs

) fo

r th

e p

eriod 1

Ap

ril

201

5 a

nd 3

1 M

arc

h 2

01

6

Pro

ject

titl

e

Perc

en

tag

e o

wn

ers

hip

by H

DI

gro

up

s

Perc

en

tag

e m

an

ag

em

en

t b

y H

DI g

rou

ps

Nu

mb

er

of

co

nsu

ltan

ts f

rom

HD

I g

rou

ps

that

wo

rk o

n t

he p

roje

ct

Fin

an

cia

l S

yste

ms S

up

po

rt

(Walk

er)

Consu

ltant

1: 0%

0%

0

GR

AP

17 im

ple

men

tati

on

Asset

man

ag

em

en

t su

pp

ort

to m

un

icip

aliti

es

C

onsu

ltant

1: 0%

0%

0

AF

S/A

ud

it S

up

po

rt t

o

mu

nic

ipaliti

es

C

onsu

ltant

1: 100%

C

onsu

ltant

2:4

9%

100%

49%

2

AF

S/A

ud

it S

up

po

rt t

o

pro

vin

cia

l d

ep

art

men

ts a

nd

pu

blic e

nti

ties

C

onsu

ltant

1: 15.0

9%

C

onsu

ltant

2: 82.3

5%

C

onsu

ltant

3: 28.1

0%

C

onsu

ltant

4: 82.3

5%

15.0

9%

82.3

5%

28.1

0%

82.3

5%

4

AF

S/A

ud

it

Su

pp

ort

to

pro

vin

cia

l d

ep

art

men

ts

an

d

pu

blic e

nti

ties

C

onsu

ltant

1: 75.0

0%

C

onsu

ltant

2: 28.0

0%

C

onsu

ltant

3: 82.0

0%

C

onsu

ltant

4: 76.7

4%

C

onsu

ltant

5: 100%

C

onsu

ltant

6: 27.8

2%

C

onsu

ltant

7: 100%

C

onsu

ltant

8: 30.1

0%

C

onsu

ltant

9: 55.0

%

C

onsu

ltant

9: 25.0

5%

75.0

0%

28.0

0%

82.0

0%

76.7

4%

100%

27.8

2%

100%

30.1

0%

55.0

%

25.0

5%

10

\

An

nu

al R

ep

ort

20

15

/16

108

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Table

3.1

5.3

Rep

ort

on

co

nsu

ltant a

ppoin

tmen

ts u

sin

g D

onor

funds f

or

the p

eriod 1

April 2

015

and 3

1 M

arc

h 2

016

Pro

ject

titl

e

To

tal N

um

ber

of

co

nsu

ltan

ts t

hat

wo

rked

on

pro

ject

Du

rati

on

(Wo

rk d

ays)

Do

no

r an

d c

on

tract

valu

e in

Ran

d

N/A

N

/A

N/A

N

/A

To

tal n

um

ber

of

pro

jects

T

ota

l in

div

idu

al co

nsu

ltan

ts

To

tal d

ura

tio

n

Wo

rk d

ays

To

tal co

ntr

act

valu

e in

Ran

d

N/A

N

/A

N/A

N

/A

Table

3.1

5.4

Analy

sis

of co

nsultan

t app

oin

tments

usin

g D

ono

r fu

nd

s, in

term

s of

His

torica

lly D

isadva

nta

ged In

div

iduals

(H

DIs

) fo

r th

e p

eriod

1 A

pril 2

014 a

nd

31 M

arc

h 2

015

Pro

ject

titl

e

Perc

en

tag

e o

wn

ers

hip

by H

DI

gro

up

s

Perc

en

tag

e m

an

ag

em

en

t b

y H

DI g

rou

ps

Nu

mb

er

of

co

nsu

ltan

ts f

rom

HD

I g

rou

ps

that

wo

rk o

n t

he p

roje

ct

N/A

N

/A

N/A

N

/A

3.1

6.

Seve

rance

Pack

ages

Table

3.1

6.1

Gra

ntin

g o

f e

mplo

yee

initia

ted s

eve

ran

ce p

ack

ages

for

the

pe

riod 1

April 2

01

5 a

nd 3

1 M

arc

h 2

016

SA

LA

RY

BA

ND

N

um

ber

of

ap

plicati

on

s

receiv

ed

N

um

ber

of

ap

plicati

on

s

refe

rred

to

th

e M

PS

A

Nu

mb

er

of

ap

plicati

on

s

su

pp

ort

ed

by M

PS

A

Nu

mb

er

of

packag

es

ap

pro

ved

by D

ep

art

men

t

Low

er

Ski

lled (l

eve

ls 1

-2)

0

0

0

0

Ski

lled (

Leve

ls 3

-5)

0

0

0

0

Hig

hly

ski

lled p

roduct

ion (L

eve

ls 6

-8)

0

0

0

0

Hig

hly

ski

lled s

uperv

isio

n (

Leve

ls 9

-12)

0

0

0

0

Senio

r M

anagem

ent (

Leve

ls 1

3-1

6)

0

0

0

0

GR

AN

D T

OT

AL

0

0

0

0

An

nu

al R

ep

ort

20

15

/16

109

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

PART E: FINANCIAL INFORMATION




110

Report of the auditor-general to the North West provincial legislature on vote no. 7: the Department of Finance

Report on the financial statements

Introduction

1. I have audited the financial statements of the Department of Finance set out on pages XX to XX, which comprise the appropriation statement, the statement of financial position as at 31 March 2016, the statement of financial performance, statement of changes in net assets and cash flow statement for the year then ended, as well as the notes, comprising a summary of significant accounting policies and other explanatory information.

Accounting officer, which constitutes the accounting authority’s responsibility for the financial statements

2. The accounting officer is responsible for the preparation and fair presentation of these financial statements in accordance with the Modified Cash Standard (MCS) prescribed by the National Treasury and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and the Division of Revenue Act of South Africa, 2015 (Act No. 1 of 2015) (DoRA)and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor-general’s responsibility

3. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with International Standards on Auditing. Those standards require that I comply with ethical requirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.




111

5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion

6. In my opinion, the financial statements present fairly, in all material respects, the financial position of the Department of Finance as at 31 March 2016 and its financial performance and cash flows for the year then ended, in accordance with the MCS prescribed by the National Treasury and the requirements of the PFMA and the DoRA.

Emphasis of matter

7. I draw attention to the matter below. My opinion is not modified in respect of this matter.

Irregular expenditure

8. As disclosed in note 31 to the financial statements, irregular expenditure from prior years of R16 305 000 was still under investigation by the SAPS commercial crime unit at the reporting date.

Additional matter

9. I draw attention to the matter below. My opinion is not modified in respect of this matter.

Unaudited supplementary schedules

10. The supplementary information set out on pages XX to XX does not form part of the financial statements and is presented as additional information. I have not audited these schedules and accordingly I do not express an opinion thereon.

Report on other legal and regulatory requirements

11. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the general notice issued in terms thereof, I have a responsibility to report findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report, compliance with legislation and internal control. The objective of my tests was to identify reportable findings as described under each subheading but not to gather evidence to express assurance on these matters. Accordingly, I do not express an opinion or conclusion on these matters.




112

Predetermined objectives

12. I performed procedures to obtain evidence about the usefulness and reliability of the reported performance information for the following selected programmes presented in the annual performance report of the department for the year ended 31 March 2016:

Programme 2: Sustainable resource management on pages XX to XX

Programme 4: Financial governance on pages XX to XX

13. I evaluated the usefulness of the reported performance information to determine whether it was presented in accordance with the National Treasury’s annual reporting principles and whether the reported performance was consistent with the planned programmes. I further performed tests to determine whether indicators and targets were well defined, verifiable, specific, measurable, time bound and relevant, as required by the National Treasury’s Framework for managing programme performance information (FMPPI).

14. I assessed the reliability of the reported performance information to determine whether it was

valid, accurate and complete.

15. I did not identify any material findings on the usefulness and reliability of the reported performance

information on any of the selected programmes of the department.

Additional matter

16. Although I identified no material findings on the usefulness and reliability of the reported performance information for the selected programmes, I draw attention to the following matter:

Achievement of planned targets

17. Refer to the annual performance report on pages XX to XX and XX to XX for information on the achievement of the planned targets for the year.

Compliance with legislation

18. I performed procedures to obtain evidence that the department had complied with applicable legislation regarding financial matters, financial management and other related matters. I did not identify any instances of material non-compliance with specific matters in key legislation, as set out in the general notice issued in terms of the PAA.

Internal control

19. I considered internal control relevant to my audit of the financial statements, the annual performance report and compliance with legislation. I did not identify any significant deficiencies in internal control.

Other reports

20. I draw attention to the following engagement that could potentially impact on the department financial, performance and compliance related matters. My opinion is not modified in respect of this engagement that is in progress.




113




114

1. ANNUAL FINANCIAL STATEMENTS

Table of Contents

Appropriation Statement 123-176

Notes to the Appropriation Statement 177-178

Statement of Financial Performance 179-180

Statement of Financial Position 181-182

Statement of Changes in Net Assets 183

Cash Flow Statement 184

Notes to the Annual Financial Statements (including Accounting policies) 185-236

Annexures 237-240




115

Ap

pro

pri

ati

on

per

pro

gra

mm

e

2015/1

6

2014/1

5

Vo

ted

Fu

nd

s a

nd

Dir

ect

Ch

arg

es

Ad

juste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R'0

00

R'0

00

Pro

gra

mm

e

1.

AD

MIN

IST

RA

TIO

N

138 8

55

- (1

750)

137 1

05

136 3

58

747

99.5

%

109 4

04

103 8

18

2.

SU

ST

AIN

AB

LE

RE

SO

UR

CE

MA

NA

GE

ME

NT

121 9

16

- 4 3

10

126 2

26

126 1

37

89

99.9

%

133 5

05

131 4

85

3.

AS

SE

TS

AN

D L

IAB

ILIT

IES

MA

NA

GE

ME

NT

42 6

62

- 440

43 1

02

42 9

58

144

99.7

%

40 3

47

38 9

61

4.

FIN

AN

CIA

L G

OV

ER

NA

NC

E

123 5

69

- (3

000)

120 5

69

120 1

45

424

99.6

%

149 7

95

146 8

21

Su

bto

tal

427 0

02

- -

427 0

02

425 5

98

1 4

04

99.7

%

433 0

51

421 0

85

Sta

tuto

ry A

pp

rop

riati

on

TO

TA

L

427 0

02

-

427 0

02

425 5

98

1 4

04

99.7

%

433 0

51

421 0

85

TO

TA

L (

bro

ug

ht

forw

ard

)

Reco

ncilia

tio

n w

ith

sta

tem

en

t o

f fi

nan

cia

l p

erf

orm

an

ce

AD

D

Depart

menta

l re

ceip

ts

34 1

51

18 5

92

NR

F R

ece

ipts

-

-

Aid

ass

ista

nce

-

-

Actu

al am

ou

nts

per

sta

tem

en

t o

f fi

nan

cia

l p

erf

orm

an

ce (

tota

l re

ven

ue)

461 1

53

451 6

43

An

nu

al R

ep

ort

20

15

/16

116

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ap

pro

pri

ati

on

per

pro

gra

mm

e

2015/1

6

2014/1

5

Vo

ted

Fu

nd

s a

nd

Dir

ect

Ch

arg

es

Ad

juste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R'0

00

R'0

00

AD

D

Aid

ass

ista

nce

-

-

Pri

or

year

unauth

orise

d e

xpenditure

appro

ved w

ithout fu

ndin

g

Actu

al am

ou

nts

per

sta

tem

en

t o

f fi

nan

cia

l p

erf

orm

an

ce (

tota

l exp

en

dit

ure

)

425 5

98

421 0

85

An

nu

al R

ep

ort

20

15

/16

117

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ap

pro

pri

ati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Eco

no

mic

cla

ssif

icati

on

Cu

rren

t p

aym

en

ts

415 4

47

(476

) -

414 9

71

414 2

34

737

99.8

%

420 1

67

409 9

25

Com

pensa

tion o

f em

plo

yees

217 1

00

(196

) (2

34)

216 6

70

216 2

55

415

99.8

%

210 8

72

204 8

76

Sala

ries

and w

ages

191 3

69

145

(219)

191 2

95

190 9

16

379

99.8

%

185 4

62

180 7

10

Soci

al c

ontr

ibutions

25 7

31

(341)

(15)

25 3

75

25 3

39

36

99.9

%

25 4

10

24 1

66

Goods

and s

erv

ices

198 3

46

(280

) 234

198 3

00

197 9

78

322

99.8

%

209 2

79

205 0

47

Adm

inis

trative

fees

1 7

00

39

- 1 7

39

1 7

39

- 100.0

%

1 3

16

1 3

15

Adve

rtis

ing

5 0

91

(1 1

25)

- 3 9

66

3 9

66

- 100.0

%

2 0

84

1 9

76

Min

or

asse

ts

965

(157

) -

808

765

43

94.7

%

1 4

67

1 3

39

Audit

cost

s: E

xtern

al

35 1

63

1 6

08

(1 0

00)

35 7

71

35 5

85

186

99.5

%

12 0

09

12 0

03

Burs

ari

es:

Em

plo

yees

395

(5)

- 390

390

- 100.0

%

- -

Cate

ring:

Depart

menta

l act

iviti

es

1 8

14

43

- 1 8

57

1 8

55

2

99.9

%

1 9

24

1 9

01

Com

munic

ation

17 2

17

(1 0

57)

(9)

16 1

51

16 1

41

10

99.9

%

21 5

76

21 4

50

Com

pute

r se

rvic

es

9 7

69

(1 4

13)

- 8 3

56

8 3

54

2

100.0

%

5 8

79

5 3

82

Consu

ltants

: B

usin

ess

and

advis

ory

serv

ices

75 9

45

4 2

42

1 8

10

81 9

97

81 9

76

21

100.0

%

108 9

30

108 1

62

Infr

ast

ruct

ure

and p

lannin

g

serv

ices

- -

- -

- -

- -

-

Labora

tory

serv

ices

- -

- -

- -

- -

-

Sci

entif

ic a

nd t

ech

nolo

gic

al

serv

ices

- -

- -

- -

- -

-

Legal se

rvic

es

523

(6)

- 517

516

1

99.8

%

1 7

01

1 7

00

Contr

act

ors

396

79

- 475

476

(1)

100.2

%

368

302

Agency

and s

upport

/

outs

ourc

ed s

erv

ices

183

(3)

- 180

180

- 100.0

%

166

178

An

nu

al R

ep

ort

20

15

/16

118

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ap

pro

pri

ati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Ente

rtain

ment

1

- -

1

- 1

- 23

22

Fle

et

serv

ices

3 2

32

176

(500)

2 9

08

2 9

07

1

100.0

%

2 5

62

2 5

59

Housi

ng

- -

- -

- -

- -

- In

vento

ry: C

loth

ing m

ate

rial

and s

upplie

s -

- -

- -

- -

- -

Inve

nto

ry: F

arm

ing s

upplie

s

- -

- -

- -

- -

- In

vento

ry: F

ood a

nd food

supplie

s

- -

- -

- -

- -

-

Inve

nto

ry: F

uel,

oil

and g

as

- -

- -

- -

- -

- In

vento

ry: Learn

er

and teach

er

support

mate

rial

- -

- -

- -

- -

-

Inve

nto

ry: M

ate

rials

and

supplie

s

- -

- -

- -

- -

-

Inve

nto

ry: M

edic

al s

upplie

s -

- -

- -

- -

- -

Inve

nto

ry: M

edic

ine

- -

- -

- -

- -

- M

edsa

s In

vento

ry I

nte

rface

- -

- -

- -

- -

- In

vento

ry: O

ther

supplie

s -

- -

- -

- -

- -

Consu

mable

supplie

s 1 6

07

(238

) (2

7)

1 3

42

1 3

36

6

99.6

%

1 5

39

1 3

92

Consu

mable

: S

tationery

, pri

nting a

nd o

ffic

e s

upplie

s

8 3

99

(1,0

30

) (5

) 7 3

64

7 3

60

4

99.9

%

6 8

98

6 7

31

Opera

ting lease

s

7 5

64

(321)

- 7 2

43

7 2

42

1

100.0

%

6 7

35

6 6

13

Pro

pert

y paym

ents

3 9

63

(134)

- 3 8

29

3 8

29

- 100.0

%

1 4

66

1 4

11

Tra

nsp

ort

pro

vided:

Depart

menta

l act

ivity

50

14

- 64

64

- 100.0

%

170

169

Tra

vel a

nd s

ubsi

stence

13 0

33

(379

) (2

8)

12 6

26

12 5

90

36

99.7

%

8 7

53

8 1

62

Tra

inin

g a

nd d

eve

lopm

ent

6 9

08

(404)

- 6 5

04

6 4

97

7

99.9

%

19 3

81

19 1

98

Opera

ting p

aym

ents

2 0

13

(340)

- 1 6

73

1 6

71

2

99.9

%

1 9

76

747

An

nu

al R

ep

ort

20

15

/16

119

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ap

pro

pri

ati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Venues a

nd f

aci

litie

s

2 4

48

(30)

(7)

2 4

11

2 4

11

- 100.0

%

2 3

40

2 3

19

Renta

l and h

irin

g

(33)

161

- 128

128

- 100.0

%

16

16

Inte

rest

and r

ent on land

1

- -

1

1

- 100.0

%

16

2

Inte

rest

1

- -

1

1

- 100.0

%

16

2

Rent

on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

3 0

90

532

- 3 6

22

3 4

39

183

94.9

%

3 0

68

3 0

25

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- P

rovi

nce

s

- -

- -

- -

- -

- P

rovi

nci

al R

evenue F

unds

- -

- -

- -

- -

- P

rovi

nci

al agenci

es

and

funds

- -

- -

- -

- -

-

Munic

ipalit

ies

- -

- -

- -

- -

- M

unic

ipal bank

acc

ounts

-

- -

- -

- -

- -

Munic

ipal agenci

es

and

funds

- -

- -

- -

- -

-

Depart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Soci

al s

ecu

rity

funds

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

120

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ap

pro

pri

ati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Public

corp

ora

tions

- -

- -

- -

- -

- S

ubsi

die

s on p

roduct

s and

pro

duct

ion

- -

- -

- -

- -

-

Oth

er

transf

ers

to p

ublic

co

rpora

tions

- -

- -

- -

- -

-

Pri

vate

ente

rprises

- -

- -

- -

- -

- S

ubsi

die

s on p

roduct

s and

pro

duct

ion

- -

- -

- -

- -

-

Oth

er

transf

ers

to p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 3 0

90

532

- 3 6

22

3 4

39

183

94.9

%

3 0

68

3 0

25

Soci

al b

enefits

1 4

47

32

- 1 4

79

1 4

32

47

96.8

%

2 0

65

2 0

26

Oth

er

transf

ers

to h

ouse

hold

s 1 6

43

500

- 2 1

43

2 0

07

136

93.7

%

1 0

03

999

Paym

en

ts f

or

cap

ital assets

8 4

65

(56

) -

8 4

09

7 9

22

487

94.2

%

9 8

16

8 1

24

Build

ings

and o

ther

fixe

d s

truct

ure

s

- -

- -

- -

- 213

213

Build

ings

- -

- -

- -

- -

- O

ther

fixe

d s

truct

ure

s -

- -

- -

- -

213

213

Mach

inery

and e

quip

ment

8 4

65

(56

) -

8 4

09

7 9

22

487

94.2

%

9 6

03

7 9

11

Tra

nsp

ort

equip

ment

- -

- -

- -

-

2 8

00

2

56

6 O

ther

machin

ery

and

equip

ment

8 4

65

(56

) -

8 4

09

7 9

22

487

94.2

%

6 8

03

5 3

45

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

121

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Ap

pro

pri

ati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- 3

(3)

- -

11

TO

TA

L

427 0

02

- -

427 0

02

425 5

98

1 4

04

99.7

%

433 0

51

421 0

85

Sta

tuto

ry A

pp

rop

riati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

- -

- -

- -

- -

- C

om

pensa

tion o

f em

plo

yees

- -

- -

- -

- -

- G

oods

and s

erv

ices

- -

- -

- -

- -

- In

tere

st a

nd r

ent on land

- -

- -

- -

- -

-

T

ran

sfe

rs a

nd

su

bsid

ies

- -

- -

- -

- -

- P

rovi

nce

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

122

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Sta

tuto

ry A

pp

rop

riati

on

per

eco

no

mic

cla

ssif

icati

on

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s -

- -

- -

- -

- -

Paym

en

ts f

or

cap

ital

assets

-

- -

- -

- -

- -

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

- -

- -

- -

- -

- H

eri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

123

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 1

: A

DM

INIS

TR

AT

ION

2015/1

6

2015/1

6

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Su

b p

rog

ram

me

1.

OF

FIC

E O

F T

HE

ME

C

7 8

00

201

(77)

7 9

24

7 8

50

74

99.1

%

7 7

70

7 4

86

2.

MA

NA

GE

ME

NT

SE

RV

ICE

S

6 2

95

(47

) -

6 2

48

6 2

39

9

99.9

%

8 6

89

7 9

11

3.

CO

RP

OR

AT

E S

ER

VIC

ES

82 4

51

(512

) (1

052)

80 8

87

80 7

47

140

99.8

%

51 9

50

49 4

65

4.

FIN

AN

CIA

L M

AN

AG

EM

EN

T

(OF

FIC

E O

F T

HE

CF

O)

42 3

09

358

(621)

42 0

46

41 5

22

524

98.8

%

40 9

95

38 9

56

To

tal fo

r su

b p

rog

ram

mes

138 8

55

- (1

750)

137 1

05

136 3

58

747

99.5

%

109 4

04

103 8

18

Eco

no

mic

cla

ssif

icati

on

Cu

rren

t p

aym

en

ts

131 8

23

(500)

(1 7

50)

129 5

73

129 4

43

130

99.9

%

99 4

97

95 0

88

Com

pensa

tion o

f em

plo

yees

69 3

22

250

(174)

69 3

98

69 3

29

69

99.9

%

69 0

72

66 9

02

Sala

ries

and w

ages

60 4

80

408

(159)

60 7

29

60 6

77

52

99.9

%

60 1

87

58 4

39

Soci

al c

ontr

ibutions

8 8

42

(158)

(15)

8 6

69

8 6

52

17

99.8

%

8 8

85

8 4

63

Goods

and s

erv

ices

62 5

01

(750)

(1 5

76)

60 1

75

60 1

14

61

99.9

%

30 4

25

28 1

86

Adm

inis

trative

fees

- -

- -

- -

- 1

-

Adve

rtis

ing

4 1

44

(869)

- 3 2

75

3 2

75

- 100.0

%

1 9

10

1 8

08

Min

or

asse

ts

428

(5)

- 423

408

15

96.5

%

475

379

Audit

cost

s: E

xtern

al

31 2

80

1 0

37

(1 0

00)

31 3

17

31 3

15

2

100.0

%

6 3

24

6 3

23

Burs

ari

es:

Em

plo

yees

395

(5)

- 390

390

- 100.0

%

- -

Cate

ring:

Depart

menta

l act

iviti

es

256

13

- 269

269

- 100.0

%

917

911

Com

munic

ation

1 0

05

(45

) (9

) 951

943

8

99.2

%

1 0

04

967

Com

pute

r se

rvic

es

1 4

65

(204)

-

1 2

61

1 2

61

-

100.0

%

384

384

An

nu

al R

ep

ort

20

15

/16

124

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 1

: A

DM

INIS

TR

AT

ION

2015/1

6

2015/1

6

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Consu

ltants

: B

usin

ess

and

advis

ory

serv

ices

24

(2)

-

22

22

-

100.0

%

107

100

Infr

ast

ruct

ure

and p

lannin

g

serv

ices

- -

-

-

-

-

-

-

-

Labora

tory

serv

ices

- -

-

-

-

-

-

-

-

Sci

entif

ic a

nd t

ech

nolo

gic

al

serv

ices

- -

-

-

-

-

-

-

-

Legal se

rvic

es

523

(6)

-

517

516

1

99.8

%

1 7

01

1 7

00

Contr

act

ors

275

106

-

381

381

-

100.0

%

348

288

Agency

and s

upport

/

outs

ourc

ed s

erv

ices

183

(3)

-

180

180

-

100.0

%

166

164

Ente

rtain

ment

1

-

-

1

-

1

-

23

22

Fle

et

serv

ices

3 2

32

176

(500)

2 9

08

2 9

07

1

100.0

%

2 5

62

2 5

59

Housi

ng

- -

-

-

-

-

-

-

-

In

vento

ry: C

loth

ing m

ate

rial

and s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: F

arm

ing s

upplie

s

- -

-

-

-

-

-

-

-

In

vento

ry: F

ood a

nd food

supplie

s

- -

-

-

-

-

-

-

-

Inve

nto

ry: F

uel,

oil

and g

as

- -

-

-

-

-

-

-

-

In

vento

ry: Learn

er

and

teach

er

support

mate

rial

- -

-

-

-

-

-

-

-

Inve

nto

ry: M

ate

rials

and

supplie

s

- -

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

al s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

ine

- -

-

-

-

-

-

-

-

M

edsa

s In

vento

ry I

nte

rface

- -

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

125

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 1

: A

DM

INIS

TR

AT

ION

2015/1

6

2015/1

6

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Inve

nto

ry: O

ther

supplie

s

- -

-

-

-

-

-

-

-

C

onsu

mable

supplie

s 1 0

28

(79)

(27)

922

922

-

100.0

%

1 0

01

907

Consu

mable

: S

tationery

, pri

nting a

nd o

ffic

e s

upplie

s

3 3

60

(342

) (

5)

3 0

13

3

011

2

99.9

%

2 4

50

2 3

66

Opera

ting lease

s

618

8

-

626

626

-

100.0

%

724

695

Pro

pert

y paym

ents

3 0

88

(15)

-

3 0

73

3 0

73

-

100.0

%

573

567

Tra

nsp

ort

pro

vided:

Depart

menta

l act

ivity

50

14

-

64

64

-

100.0

%

109

108

Tra

vel a

nd s

ubsi

stence

4 8

04

(127

) (

28)

4 6

49

4

622

27

99.4

%

3 2

00

2 8

89

Tra

inin

g a

nd d

eve

lopm

ent

3 7

05

(240)

-

3 4

65

3 4

64

1

100.0

%

3 7

30

3 5

60

Opera

ting p

aym

ents

1 7

15

(318)

-

1 3

97

1 3

95

2

99.9

%

1 8

35

610

Venues a

nd f

aci

litie

s

959

(6)

(7)

946

945

1

99.9

%

865

863

Renta

l and h

irin

g

(37)

162

-

125

125

-

100.0

%

16

16

Inte

rest

and r

ent on land

- -

- -

- -

- -

- In

tere

st

- -

- -

- -

- -

- R

ent

on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

1 6

42

500

-

2 1

42

1 9

74

168

92.2

%

2 1

16

2 0

92

Pro

vince

s and m

unic

ipalit

ies

-

-

-

-

-

-

-

-

-

Pro

vince

s

-

-

-

-

-

-

-

-

-

Pro

vinci

al R

evenue

Funds

-

-

-

-

-

-

-

-

-

Pro

vinci

al a

genci

es

and

funds

-

-

-

-

-

-

-

-

-

Munic

ipalit

ies

-

-

-

-

-

-

-

-

-

Munic

ipal bank

acc

ounts

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

126

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 1

: A

DM

INIS

TR

AT

ION

2015/1

6

2015/1

6

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Munic

ipal agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

and

acc

ounts

-

-

-

-

-

-

-

-

-

Soci

al s

ecu

rity

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

-

-

-

-

-

-

-

-

-

Hig

her

educa

tion inst

itutions

-

-

-

-

-

-

-

-

-

Fore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

and p

rivate

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

ublic

co

rpora

tions

-

-

-

-

-

-

-

-

-

Pri

vate

ente

rprises

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Non-p

rofit in

stitu

tions

-

-

-

-

-

-

-

-

-

House

hold

s 1

642

500

-

2 1

42

1 9

74

168

92.2

%

2 1

16

2 0

92

Soci

al b

enefits

4

79

-

-

479

446

33

93.1

%

1 1

13

1 0

93

Oth

er

transf

ers

to h

ouse

hold

s 1

163

500

-

1 6

63

1 5

28

135

91.9

%

1 0

03

999

Paym

en

ts f

or

cap

ital assets

5

390

-

-

5 3

90

4 9

38

452

91.6

%

7 7

91

6 6

27

An

nu

al R

ep

ort

20

15

/16

127

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 1

: A

DM

INIS

TR

AT

ION

2015/1

6

2015/1

6

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Build

ings

and o

ther

fixe

d

stru

cture

s

-

-

-

-

-

-

-

213

213

Build

ings

-

-

-

-

-

-

-

-

-

Oth

er

fixed s

truct

ure

s -

-

-

-

-

-

-

2

13

213

Mach

inery

and e

quip

ment

5 3

90

-

-

5 3

90

4 9

38

452

91.6

%

7 5

78

6 4

14

Tra

nsp

ort

equip

ment

-

-

-

-

-

-

-

2 8

00

2 5

66

Oth

er

machin

ery

and

equip

ment

5 3

90

-

-

5 3

90

4 9

38

452

91.6

%

4 7

78

3 8

48

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- 3

(3)

- -

11

TO

TA

L

138 8

55

- (1

750)

137 1

05

136 3

58

747

99.5

%

109 4

04

103 8

18

1.1

OF

FIC

E O

F T

HE

ME

C

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

7 5

48

216

(77)

7 6

87

7 6

52

35

99.5

%

7 0

71

6 8

23

Com

pensa

tion o

f em

plo

yees

4 8

02

406

(77)

5 1

31

5 0

97

34

99.3

%

4 7

70

4 7

55

An

nu

al R

ep

ort

20

15

/16

128

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

1.1

OF

FIC

E O

F T

HE

ME

C

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Goods

and s

erv

ices

2 7

46

(190)

-

2 5

56

2

555

1

100.0

%

2 3

01

2 0

68

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

80

-

-

80

38

42

47.5

%

536

519

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

-

Depart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

-

Fore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s

80

-

-

80

38

42

47.5

%

536

519

Paym

en

ts f

or

cap

ital assets

1

72

(15)

-

157

157

-

100.0

%

163

144

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

172

(15)

-

157

157

-

100.0

%

163

144

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

129

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

1.1

OF

FIC

E O

F T

HE

ME

C

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- 3

(3)

- -

- T

OT

AL

7

800

201

(77)

7 9

24

7 8

50

74

99.1

%

7 7

70

7 4

86

1.2

MA

NA

GE

ME

NT

SE

RV

ICE

S

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

5 6

10

(7)

-

5

603

5

595

8

99.9

%

7 4

42

7 1

63

Com

pensa

tion o

f em

plo

yees

4 0

71

42

-

4 1

13

4 1

06

7

99.8

%

6 4

12

6 1

84

Goods

and s

erv

ices

1 5

39

(49)

-

1 4

90

1

489

1

99.9

%

1 0

30

979

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

-

-

-

-

-

-

-

177

176

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

130

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

1.2

MA

NA

GE

ME

NT

SE

RV

ICE

S

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

House

hold

s -

-

-

-

-

-

-

1

77

176

Paym

en

ts f

or

cap

ital assets

6

85

(40)

-

645

644

1

99.8

%

1 0

70

572

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

685

(40)

-

645

644

1

99.8

%

1 0

70

572

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

ssets

-

- -

- -

- -

- -

Bio

logic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

6 2

95

(47)

-

6 2

48

6

239

9

99.9

%

8 6

89

7 9

11

1.3

CO

RP

OR

AT

E S

ER

VIC

ES

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

78 8

07

(850

) (

1 0

52)

76 9

05

76 8

88

17

100.0

%

49 6

21

47 2

88

Com

pensa

tion o

f em

plo

yees

34 5

46

(196)

-

34 3

50

34 3

49

1

100.0

%

32 9

49

32 4

25

Goods a

nd s

erv

ices

44 2

61

(654

) (

1 0

52)

42 5

55

42 5

39

16

100.0

%

16 6

72

14 8

63

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

131

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

1.3

CO

RP

OR

AT

E S

ER

VIC

ES

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Tra

nsfe

rs a

nd

su

bsid

ies

1 3

80

500

-

1 8

80

1 7

83

97

94.8

%

1 4

03

1 3

97

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 1

380

500

-

1 8

80

1 7

83

97

94.8

%

1 4

03

1 3

97

Paym

en

ts f

or

cap

ital assets

2

264

(162)

-

2 1

02

2 0

76

26

98.8

%

926

780

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

2 2

64

(162)

-

2 1

02

2 0

76

26

98.8

%

926

780

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

82 4

51

(512

) (

1 0

52)

80 8

87

80 7

47

140

99.8

%

51 9

50

49 4

65

An

nu

al R

ep

ort

20

15

/16

132

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

1.4

FIN

AN

CIA

L M

AN

AG

EM

EN

T (

OF

FIC

E O

F T

HE

CF

O)

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

39 8

58

141

(621)

39 3

78

39 3

08

70

99.8

%

35 3

63

33 8

14

Com

pensa

tion o

f em

plo

yees

25 9

03

(2)

(97)

25 8

04

25 7

77

27

99.9

%

24 9

41

23 5

38

Goods

and s

erv

ices

13 9

55

143

(524)

13 5

74

13 5

31

43

99.7

%

10 4

22

10 2

76

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

182

-

-

182

153

29

84.1

%

-

-

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion in

stitu

tions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 1

82

-

-

182

153

29

84.1

%

-

-

Paym

en

ts f

or

cap

ital assets

2

269

217

-

2 4

86

2 0

61

425

82.9

%

5 6

32

5 1

31

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- 213

213

Mach

inery

and e

quip

ment

2 2

69

217

-

2 4

86

2 0

61

425

82.9

%

5 4

19

4

918

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

133

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

1.4

FIN

AN

CIA

L M

AN

AG

EM

EN

T (

OF

FIC

E O

F T

HE

CF

O)

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- 11

T

OT

AL

4

2 3

09

358

(621)

42 0

46

41 5

22

524

98.8

%

40 9

95

38 9

56

Pro

gra

mm

e 2

: S

US

TA

INA

BL

E R

ES

OU

RC

E M

AN

AG

EM

EN

T

2015/1

7

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Su

b p

rog

ram

me

1.

PR

OG

RA

MM

EN

SU

PP

OR

T

1 8

73

(86)

-

1 7

87

1 7

86

1

99.9

%

2 3

93

2 3

36

2.

EC

ON

OM

IC A

NA

LY

SIS

5

303

(104)

-

5 1

99

5 1

97

2

100.0

%

5 1

40

4 8

79

3.

FIS

CA

L P

OLIC

Y

4 3

71

(212)

-

4 1

59

4 1

58

1

100.0

%

3 3

89

2 9

44

4.

BU

DG

ET

MA

NA

GE

ME

NT

1

6 4

67

(701)

-

15 7

66

15 7

53

13

99.9

%

15 0

46

14 6

85

5.

PU

BLIC

FIN

AN

CE

1

2 2

51

(161)

-

12 0

90

12 0

87

3

100.0

%

12 1

24

11 9

31

6.

MU

NIC

IPA

L F

INA

NC

E

81 6

51

1 2

64

4 3

10

87 2

25

87 1

56

69

99.9

%

95 4

13

94 7

10

To

tal fo

r su

b p

rog

ram

mes

121 9

16

-

4 3

10

126 2

26

126 1

37

89

99.9

%

133 5

05

131 4

85

Eco

no

mic

cla

ssif

icati

on

Cu

rren

t p

aym

en

ts

120 5

89

(4)

4 3

10

124 8

95

124 8

25

70

99.9

%

133 0

37

131 2

07

An

nu

al R

ep

ort

20

15

/16

134

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 2

: S

US

TA

INA

BL

E R

ES

OU

RC

E M

AN

AG

EM

EN

T

2015/1

7

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Com

pensa

tion o

f em

plo

yees

48 7

56

(451

) -

4

8 3

05

48 2

82

23

100.0

%

45 6

49

44 6

91

Sala

ries

and w

ages

43 4

52

(397

) -

4

3 0

55

43 0

32

23

99.9

%

40 4

71

39 6

67

Soci

al c

ontr

ibutions

5 3

04

(54)

-

5 2

50

5 2

50

-

100.0

%

5 1

78

5 0

24

Goods

and s

erv

ices

71 8

33

447

4 3

10

76 5

90

76 5

43

47

99.9

%

87 3

88

86 5

16

Adm

inis

trative

fees

-

-

-

-

-

-

-

-

-

Adve

rtis

ing

-

-

-

-

-

-

-

-

-

Min

or

asse

ts

165

(49)

-

116

95

21

81.9

%

156

131

Audit

cost

s: E

xtern

al

-

-

-

-

-

-

-

426

421

Burs

ari

es:

Em

plo

yees

-

-

-

-

-

-

-

-

-

Cate

ring:

Depart

menta

l act

iviti

es

504

55

-

559

557

2

99.6

%

195

187

Com

munic

ation

431

(102)

-

329

328

1

99.7

%

381

337

Com

pute

r se

rvic

es

3 4

14

(1 5

16)

-

1 8

98

1 8

97

1

99.9

%

110

106

Consu

ltants

: B

usin

ess

and

advis

ory

serv

ices

61 4

10

2 5

83

4

310

68 3

03

68 2

83

20

100.0

%

80 8

08

80 2

99

Infr

ast

ruct

ure

and p

lannin

g

serv

ices

-

-

-

-

-

-

-

-

-

Labora

tory

serv

ices

-

-

-

-

-

-

-

-

-

Sci

entif

ic a

nd t

ech

nolo

gic

al

serv

ices

-

-

-

-

-

-

-

-

-

Legal se

rvic

es

-

-

-

-

-

-

-

-

-

Contr

act

ors

1

9

(1)

-

18

18

-

100.0

%

3

-

Agency

and s

upport

/

outs

ourc

ed s

erv

ices

-

-

-

-

-

-

-

-

-

Ente

rtain

ment

-

-

-

-

-

-

-

-

-

Fle

et

serv

ices

-

-

-

-

-

-

-

-

-

Housi

ng

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

135

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 2

: S

US

TA

INA

BL

E R

ES

OU

RC

E M

AN

AG

EM

EN

T

2015/1

7

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Inve

nto

ry: C

loth

ing m

ate

rial

and s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: F

arm

ing s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: F

ood a

nd food

supplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: F

uel,

oil

and g

as

-

-

-

-

-

-

-

-

-

Inve

nto

ry: Learn

er

and

teach

er

support

mate

rial

-

-

-

-

-

-

-

-

-

Inve

nto

ry: M

ate

rials

and

supplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

al s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

ine

-

-

-

-

-

-

-

-

-

Medsa

s In

vento

ry I

nte

rface

-

-

-

-

-

-

-

-

-

Inve

nto

ry: O

ther

supplie

s

-

-

-

-

-

-

-

-

-

Consu

mable

supplie

s 1

88

(47)

-

141

141

-

100.0

%

183

145

Consu

mable

: S

tationery

, pri

nting a

nd o

ffic

e s

upplie

s

1 5

34

(274)

-

1 2

60

1 2

59

1

99.9

%

1 9

16

1 8

82

Opera

ting lease

s

256

(38)

-

218

218

-

100.0

%

194

161

Pro

pert

y paym

ents

-

-

-

-

-

-

-

-

-

Tra

nsp

ort

pro

vided:

Depart

menta

l act

ivity

-

-

-

-

-

-

-

-

-

Tra

vel a

nd s

ubsi

stence

3

501

(121)

-

3 3

80

3 3

79

1

100.0

%

2 7

00

2 5

33

Tra

inin

g a

nd d

eve

lopm

ent

98

(23)

-

75

75

-

100.0

%

-

-

Opera

ting p

aym

ents

2

8

(10)

-

18

18

-

100.0

%

-

-

Venues a

nd f

aci

litie

s

285

(10)

-

275

275

-

100.0

%

316

314

Renta

l and h

irin

g

-

-

-

-

-

-

-

-

-

Inte

rest

and r

ent on land

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

136

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 2

: S

US

TA

INA

BL

E R

ES

OU

RC

E M

AN

AG

EM

EN

T

2015/1

7

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Inte

rest

-

-

-

-

-

-

-

-

-

Rent

on land

-

-

-

-

-

-

-

-

-

Tra

nsfe

rs a

nd

su

bsid

ies

366

-

-

366

363

3

99.2

%

75

71

Pro

vince

s and m

unic

ipalit

ies

-

-

-

-

-

-

-

-

-

Pro

vince

s

-

-

-

-

-

-

-

-

-

Pro

vinci

al R

evenue

Funds

-

-

-

-

-

-

-

-

-

Pro

vinci

al agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Munic

ipalit

ies

-

-

-

-

-

-

-

-

-

Munic

ipal bank

acc

ounts

-

-

-

-

-

-

-

-

-

Munic

ipal agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

and

acc

ounts

-

-

-

-

-

-

-

-

-

Soci

al s

ecu

rity

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

-

-

-

-

-

-

-

-

-

Hig

her

educa

tion inst

itutions

-

-

-

-

-

-

-

-

-

Fore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

137

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 2

: S

US

TA

INA

BL

E R

ES

OU

RC

E M

AN

AG

EM

EN

T

2015/1

7

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Oth

er

transf

ers

to p

ublic

co

rpora

tions

-

-

-

-

-

-

-

-

-

Pri

vate

ente

rprises

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Non-p

rofit in

stitu

tions

-

-

-

-

-

-

-

-

-

House

hold

s 3

66

-

-

366

363

3

99.2

%

75

71

Soci

al b

enefits

3

66

-

-

366

363

3

99.2

%

75

71

Oth

er

transf

ers

to h

ouse

hold

s -

-

-

-

-

-

-

-

-

Paym

en

ts f

or

cap

ital assets

9

61

4

-

965

949

16

98.3

%

393

207

Build

ings

and o

ther

fixe

d

stru

cture

s

-

-

-

-

-

-

-

-

-

Build

ings

-

-

-

-

-

-

-

-

-

Oth

er

fixed s

truct

ure

s -

-

-

-

-

-

-

-

-

Mach

inery

and e

quip

ment

961

4

-

965

949

16

98.3

%

393

207

Tra

nsp

ort

equip

ment

-

-

-

-

-

-

-

-

-

Oth

er

machin

ery

and

equip

ment

961

4

-

965

949

16

98.3

%

393

207

Heri

tage a

ssets

-

-

-

-

-

-

-

-

-

Speci

alis

ed m

ilita

ry a

sse

ts

-

-

-

-

-

-

-

-

-

Bio

logic

al ass

ets

-

-

-

-

-

-

-

-

-

Land a

nd s

ubso

il ass

ets

-

-

-

-

-

-

-

-

-

Inta

ngib

le a

ssets

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

138

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 2

: S

US

TA

INA

BL

E R

ES

OU

RC

E M

AN

AG

EM

EN

T

2015/1

7

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

-

-

-

-

-

-

-

-

TO

TA

L

121 9

16

- 4 3

10

126 2

26

126 1

37

89

99.9

%

133 5

05

131 4

85

2.1

PR

OG

RA

MM

E S

UP

PO

RT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

1 7

71

(87)

-

1 6

84

1 6

83

1

99.9

%

2 3

70

2 3

15

Com

pensa

tion o

f em

plo

yees

1 5

12

(15)

-

1 4

97

1 4

97

-

100.0

%

1 6

48

1 6

21

Goods

and s

erv

ices

259

(72)

-

187

186

1

99.5

%

722

694

Inte

rest

and r

ent on la

nd

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

- -

- -

- -

- -

- P

rovi

nce

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s -

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

139

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.1

PR

OG

RA

MM

E S

UP

PO

RT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

cap

ital assets

1

02

1

-

103

103

-

100.0

%

23

21

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

102

1

-

103

103

-

100.0

%

23

21

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

1 8

73

(86)

-

1 7

87

1 7

86

1

99.9

%

2 3

93

2 3

36

An

nu

al R

ep

ort

20

15

/16

140

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.2

EC

ON

OM

IC A

NA

LY

SIS

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

4 9

84

(104)

-

4 8

80

4 8

78

2

100.0

%

5 0

00

4 8

55

Com

pensa

tion o

f em

plo

yees

4 0

64

(37)

-

4 0

27

4 0

27

-

100.0

%

4 4

61

4 4

18

Goods

and s

erv

ices

920

(67)

-

853

851

2

99.8

%

539

437

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

8

-

-

8

8

-

100.0

%

-

-

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion in

stitu

tions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 8

-

-

8

8

-

100.0

%

-

-

Paym

en

ts f

or

cap

ital assets

3

11

-

-

311

311

-

100.0

%

140

24

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

311

-

-

311

311

-

100.0

%

140

24

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

141

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.2

EC

ON

OM

IC A

NA

LY

SIS

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

5 3

03

(104)

-

5 1

99

5 1

97

2

100.0

%

5 1

40

4 8

79

2.3

FIS

CA

L P

OL

ICY

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

4 1

63

(216)

-

3 9

47

3 9

47

-

100.0

%

3 3

24

2 9

01

Com

pensa

tion o

f em

plo

yees

3 9

51

(127)

-

3 8

24

3 8

24

-

100.0

%

3 2

21

2 8

45

Goods

and s

erv

ices

212

(89)

-

123

123

-

100.0

%

103

56

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

152

-

-

152

151

1

99.3

%

-

-

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

142

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.3

FIS

CA

L P

OL

ICY

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 1

52

-

-

152

151

1

99.3

%

-

-

Paym

en

ts f

or

cap

ital assets

5

6

4

-

60

60

-

100.0

%

65

43

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

56

4

-

60

60

-

100.0

%

65

43

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

4 3

71

(212)

-

4 1

59

4 1

58

1

100.0

%

3 3

89

2 9

44

2.4

BU

DG

ET

MA

NA

GE

ME

NT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

16 1

48

(701)

-

15 4

47

15 4

35

12

99.9

%

14 9

54

14 5

95

Com

pensa

tion o

f em

plo

yees

14 1

25

(164)

-

13 9

61

13 9

48

13

99.9

%

13 5

81

13 3

01

Goods

and s

erv

ices

2 0

23

(537)

-

1 4

86

1 4

87

(1)

100.1

%

1 3

73

1 2

94

An

nu

al R

ep

ort

20

15

/16

143

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.4

BU

DG

ET

MA

NA

GE

ME

NT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

65

-

-

65

64

1

98.5

%

40

39

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 6

5

-

-

65

64

1

98.5

%

40

39

Paym

en

ts f

or

cap

ital assets

2

54

-

-

254

254

-

100.0

%

52

51

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

254

-

-

254

254

-

100.0

%

52

51

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

ssets

-

- -

- -

- -

- -

Bio

logic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

16 4

67

(701)

-

15 7

66

15 7

53

13

99.9

%

15 0

46

14 6

85

An

nu

al R

ep

ort

20

15

/16

144

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.5

PU

BL

IC F

INA

NC

E

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

12 0

98

(161)

-

11 9

37

11 9

36

1

100.0

%

12 0

26

11 8

73

Com

pensa

tion o

f em

plo

yees

11 1

57

(5)

-

11 1

52

11 1

51

1

100.0

%

11 1

67

11 0

56

Goods

and s

erv

ices

941

(156)

-

785

785

-

100.0

%

859

817

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

73

-

-

73

72

1

98.6

%

-

-

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 7

3

-

-

73

72

1

98.6

%

-

-

Paym

en

ts f

or

cap

ital assets

8

0

-

-

80

79

1

98.8

%

98

58

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

80

-

-

80

79

1

98.8

%

98

58

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

145

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.5

PU

BL

IC F

INA

NC

E

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

12 2

51

(161)

-

12 0

90

12 0

87

3

100.0

%

12 1

24

11 9

31

2.5

MU

NIC

IPA

L F

INA

NC

E

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

81 4

25

1 2

65

4

310

87 0

00

86 9

46

54

99.9

%

95 3

63

94 6

68

Com

pensa

tion o

f em

plo

yees

13 9

47

(103

) -

1

3 8

44

13 8

35

9

99.9

%

11 5

71

11 4

50

Goods

and s

erv

ices

67 4

78

1 3

68

4

310

73 1

56

73 1

11

45

99.9

%

83 7

92

83 2

18

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

68

-

-

68

68

-

100.0

%

35

32

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

rivate

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

146

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

2.5

MU

NIC

IPA

L F

INA

NC

E

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

House

hold

s 6

8

-

-

68

68

-

100.0

%

35

32

Paym

en

ts f

or

cap

ital assets

1

58

(1)

-

157

142

15

90.4

%

15

10

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

158

(1)

-

157

142

15

90.4

%

15

10

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

81 6

51

1 2

64

4 3

10

87 2

25

87 1

56

69

99.9

%

95 4

13

94 7

10

Pro

gra

mm

e 3

: A

SS

ET

S A

ND

LIA

BIL

ITIE

S M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Su

b p

rog

ram

me

1.

PR

OG

RA

MM

E S

UP

PO

RT

2

443

63

-

2 5

06

2 5

01

5

99.8

%

2 9

44

2 8

39

2.

AS

SE

T M

AN

AG

EM

EN

T

9 5

56

(123)

-

9 4

33

9 4

14

19

99.8

%

12 3

30

11 6

84

An

nu

al R

ep

ort

20

15

/16

147

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 3

: A

SS

ET

S A

ND

LIA

BIL

ITIE

S M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

3.

SU

PP

OR

T A

ND

IN

TE

RLIN

KE

D

FIN

AN

CIA

L S

YS

TE

M

30 6

63

60

440

31 1

63

31 0

43

120

99.6

%

25 0

73

24 4

38

To

tal fo

r su

b p

rog

ram

mes

42 6

62

-

440

43 1

02

42 9

58

144

99.7

%

40 3

47

38 9

61

Eco

no

mic

cla

ssif

icati

on

Cu

rren

t p

aym

en

ts

41 2

38

28

440

41 7

06

41 5

73

133

99.7

%

39 3

40

38 0

08

Com

pensa

tion o

f em

plo

yees

27 5

98

5

440

28 0

43

27 9

10

133

99.5

%

27 1

65

26 8

51

Sala

ries

and w

ages

24 9

71

21

440

25 4

32

25 3

15

117

99.5

%

24 5

54

24 4

04

Soci

al c

ontr

ibutions

2 6

27

(16)

-

2 6

11

2 5

95

16

99.4

%

2 6

11

2 4

47

Goods

and s

erv

ices

13 6

40

23

-

13 6

63

13 6

63

-

100.0

%

12 1

70

11 1

56

Adm

inis

trative

fees

-

-

-

-

-

-

-

-

-

Adve

rtis

ing

947

(256)

-

691

691

-

100.0

%

174

168

Min

or

asse

ts

55

(3)

-

52

52

-

100.0

%

232

221

Audit

cost

s: E

xtern

al

-

-

-

-

-

-

-

-

-

Burs

ari

es:

Em

plo

yees

-

-

-

-

-

-

-

-

-

Cate

ring:

Depart

menta

l act

iviti

es

491

(3)

-

488

488

-

100.0

%

327

321

Com

munic

ation

371

(123)

-

248

248

-

100.0

%

203

172

Com

pute

r se

rvic

es

3 3

22

515

-

3 8

37

3 8

37

-

100.0

%

4 3

80

3 9

68

Consu

ltants

: B

usin

ess

and

advis

ory

serv

ices

440

50

-

490

490

-

100.0

%

310

59

Infr

ast

ruct

ure

and p

lannin

g

serv

ices

-

-

-

-

-

-

-

-

-

Labora

tory

serv

ices

-

-

-

-

-

-

-

-

-

Sci

entif

ic a

nd t

ech

nolo

gic

al

serv

ices

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

148

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 3

: A

SS

ET

S A

ND

LIA

BIL

ITIE

S M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Legal se

rvic

es

-

-

-

-

-

-

-

-

-

Contr

act

ors

1

5

(1)

-

14

15

(1)

107.1

%

9

6

Agency

and s

upport

/

outs

ourc

ed s

erv

ices

-

-

-

-

-

-

-

-

14

Ente

rtain

ment

-

-

-

-

-

-

-

-

-

Fle

et

serv

ices

-

-

-

-

-

-

-

-

-

Housi

ng

-

-

-

-

-

-

-

-

-

Inve

nto

ry: C

loth

ing m

ate

rial

and s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: F

arm

ing s

upplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: F

ood a

nd food

supplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: F

uel,

oil

and g

as

-

-

-

-

-

-

-

-

-

Inve

nto

ry: Learn

er

and

teach

er

support

mate

rial

-

-

-

-

-

-

-

-

-

Inve

nto

ry: M

ate

rials

and

supplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

al s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

ine

-

-

-

-

-

-

-

-

-

Medsa

s In

vento

ry I

nte

rface

-

-

-

-

-

-

-

-

-

Inve

nto

ry: O

ther

supplie

s

-

-

-

-

-

-

-

-

-

Consu

mable

supplie

s 2

4

(2)

-

22

21

1

95.5

%

82

68

Consu

mable

: S

tationery

, pri

nting a

nd o

ffic

e s

upplie

s

1 0

73

(144)

-

929

929

-

100.0

%

782

734

Opera

ting lease

s

2 8

13

21

-

2 8

34

2 8

34

-

100.0

%

2 8

13

2 7

54

Pro

pert

y paym

ents

3

58

(24)

-

334

334

-

100.0

%

488

439

An

nu

al R

ep

ort

20

15

/16

149

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 3

: A

SS

ET

S A

ND

LIA

BIL

ITIE

S M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Tra

nsp

ort

pro

vided:

Depart

menta

l act

ivity

-

-

-

-

-

-

-

-

-

Tra

vel a

nd s

ubsi

stence

1

620

3

-

1 6

23

1 6

23

-

100.0

%

1 1

87

1 0

82

Tra

inin

g a

nd d

eve

lopm

ent

1 9

09

-

-

1 9

09

1 9

09

-

100.0

%

1 0

41

1 0

28

Opera

ting p

aym

ents

2

0

(1)

-

19

19

-

100.0

%

16

12

Venues a

nd f

aci

litie

s

178

(8)

-

170

170

-

100.0

%

126

110

Renta

l and h

irin

g

4

(1)

-

3

3

-

100.0

%

-

-

Inte

rest

and r

ent on land

-

-

-

-

-

-

-

5

1

Inte

rest

-

-

-

-

-

-

-

5

1

Rent

on land

-

-

-

-

-

-

-

-

-

Tra

nsfe

rs a

nd

su

bsid

ies

854

32

-

886

878

8

99.1

%

691

682

Pro

vince

s and m

unic

ipalit

ies

-

-

-

-

-

-

-

-

-

Pro

vince

s

-

-

-

-

-

-

-

-

-

Pro

vinci

al R

evenue

Funds

-

-

-

-

-

-

-

-

-

Pro

vinci

al agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Munic

ipalit

ies

-

-

-

-

-

-

-

-

-

Munic

ipal bank

acc

ounts

-

-

-

-

-

-

-

-

-

Munic

ipal agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

and

acc

ounts

-

-

-

-

-

-

-

-

-

Soci

al s

ecu

rity

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

-

-

-

-

-

-

-

-

-

Hig

her

educa

tion inst

itutions

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

150

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 3

: A

SS

ET

S A

ND

LIA

BIL

ITIE

S M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Fore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

ublic

co

rpora

tions

-

-

-

-

-

-

-

-

-

Pri

vate

ente

rprises

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Non-p

rofit in

stitu

tions

-

-

-

-

-

-

-

-

-

House

hold

s 8

54

32

-

886

878

8

99.1

%

691

682

Soci

al b

enefits

3

74

32

-

406

399

7

98.3

%

691

682

Oth

er

transf

ers

to h

ouse

hold

s 4

80

-

-

480

479

1

99.8

%

-

-

Paym

en

ts f

or

cap

ital assets

5

70

(60)

-

510

507

3

99.4

%

316

271

Build

ings

and o

ther

fixe

d

stru

cture

s

-

-

-

-

-

-

-

-

-

Build

ings

-

-

-

-

-

-

-

-

-

Oth

er

fixed s

truct

ure

s -

-

-

-

-

-

-

-

-

Mach

inery

and e

quip

ment

570

(60)

-

510

507

3

99.4

%

316

271

Tra

nsp

ort

equip

ment

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

151

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 3

: A

SS

ET

S A

ND

LIA

BIL

ITIE

S M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Oth

er

machin

ery

and

equip

ment

570

(60)

-

510

507

3

99.4

%

316

271

Heri

tage a

ssets

-

-

-

-

-

-

-

-

-

Speci

alis

ed m

ilita

ry a

sse

ts

-

-

-

-

-

-

-

-

-

Bio

logic

al ass

ets

-

-

-

-

-

-

-

-

-

Land a

nd s

ubso

il ass

ets

-

-

-

-

-

-

-

-

-

Inta

ngib

le a

ssets

-

-

-

-

-

-

-

-

-

Paym

en

ts f

or

fin

an

cia

l assets

-

-

-

-

-

-

-

-

-

TO

TA

L

42 6

62

-

440

43 1

02

42 9

58

144

99.7

%

40 3

47

38 9

61

3.1

PR

GR

AM

ME

SU

PP

OR

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

1 9

99

81

-

2 0

80

2 0

79

1

100.0

%

2 2

52

2 1

65

Com

pensa

tion o

f em

plo

yees

1 6

85

70

-

1 7

55

1 7

55

-

100.0

%

2 1

25

2 0

55

Goods

and s

erv

ices

314

11

-

325

324

1

99.7

%

127

110

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

360

-

-

360

356

4

98.9

%

655

646

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

152

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.1

PR

GR

AM

ME

SU

PP

OR

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Depart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 3

60

-

-

360

356

4

98.9

%

655

646

Paym

en

ts f

or

cap

ital assets

8

4

(18)

-

66

66

-

100.0

%

37

28

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

84

(18)

-

66

66

-

100.0

%

37

28

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

2 4

43

63

-

2 5

06

2 5

01

5

99.8

%

2 9

44

2 8

39

An

nu

al R

ep

ort

20

15

/16

153

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.2

AS

SE

T M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

9 3

52

(97)

-

9 2

55

9 2

40

15

99.8

%

12 2

91

11 6

57

Com

pensa

tion o

f em

plo

yees

7 7

95

(17)

-

7 7

78

7 7

63

15

99.8

%

7 7

83

7 6

20

Goods

and s

erv

ices

1 5

57

(80)

-

1 4

77

1 4

77

-

100.0

%

4 5

08

4 0

37

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

14

-

-

14

12

2

85.7

%

-

-

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 1

4

-

-

14

12

2

85.7

%

-

-

Paym

en

ts f

or

cap

ital assets

1

90

(26)

-

164

162

2

98.8

%

39

27

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

190

(26)

-

164

162

2

98.8

%

39

27

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

154

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.2

AS

SE

T M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

9 5

56

(123)

-

9 4

33

9 4

14

19

99.8

%

12 3

30

11 6

84

3.3

SU

PP

OR

T A

ND

IN

TE

RL

INK

ED

FIN

AN

CIA

L S

YS

TE

M

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

29 8

87

44

440

30 3

71

30 2

54

117

99.6

%

24 7

97

24 1

86

Com

pensa

tion o

f em

plo

yees

18 1

18

(48)

440

18 5

10

18 3

92

118

99.4

%

17 2

57

17 1

76

Goods

and s

erv

ices

11 7

69

92

-

11 8

61

11 8

62

(1)

100.0

%

7 5

35

7 0

09

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

480

32

-

512

510

2

99.6

%

36

36

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

155

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

3.3

SU

PP

OR

T A

ND

IN

TE

RL

INK

ED

FIN

AN

CIA

L S

YS

TE

M

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 4

80

32

-

512

510

2

99.6

%

36

36

Paym

en

ts f

or

cap

ital assets

2

96

(16)

-

280

279

1

99.6

%

240

216

Build

ings

and o

ther

fixed

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

296

(16)

-

280

279

1

99.6

%

240

216

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

ssets

-

- -

- -

- -

- -

Bio

logic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

30 6

63

60

440

31 1

63

31 0

43

120

99.6

%

25 0

73

24 4

38

An

nu

al R

ep

ort

20

15

/16

156

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 4

: F

INA

NC

IAL

GO

VE

RN

AN

CE

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Su

b p

rog

ram

me

1.

PR

OG

RA

MM

E

SU

PP

OR

T

7 8

84

949

-

8 8

33

8 6

48

1

85

97.9

%

5 2

79

5 1

24

2.

AC

CO

UN

TIN

G S

ER

VIC

ES

5

7 4

93

341

(2 5

00)

55 3

34

55 3

25

9

100.0

%

89 7

32

88 3

53

3.

NO

RM

S A

ND

ST

AN

DA

RD

S

1 2

91

(2)

-

1 2

89

1 2

85

4

99.7

%

1 6

16

1 2

22

4.

RIS

K M

AN

AG

EM

EN

T

2 9

98

(145)

-

2 8

53

2 8

38

15

99.5

%

3 0

62

2 7

36

5.

PR

OV

INC

IAL IN

TE

RN

AL

AU

DIT

53 9

03

(1 1

43)

(500)

52 2

60

52 0

49

211

99.6

%

50 1

06

49 3

86

To

tal fo

r su

b p

rog

ram

mes

123 5

69

-

(3 0

00)

120 5

69

120 1

45

424

99.6

%

149 7

95

146 8

21

Eco

no

mic

cla

ssif

icati

on

Cu

rren

t p

aym

en

ts

121 7

97

-

(3 0

00)

118 7

97

118 3

93

404

99.7

%

148 2

93

145 6

22

Com

pensa

tion o

f em

plo

yees

71 4

24

-

(500)

70 9

24

70 7

34

190

99.7

%

68 9

86

66 4

32

Sala

ries

and

wages

62 4

66

113

(500)

62 0

79

61 8

92

187

99.7

%

60 2

50

58 2

00

Soci

al c

ontr

ibutions

8 9

58

(113)

-

8 8

45

8 8

42

3

100.0

%

8 7

36

8 2

32

Goods

and s

erv

ices

50 3

72

-

(2 5

00)

47 8

72

47 6

58

214

99.6

%

79 2

96

79 1

89

Adm

inis

trative

fees

1 7

00

39

-

1 7

39

1 7

39

-

100.0

%

1 3

15

1 3

15

An

nu

al R

ep

ort

20

15

/16

157

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 4

: F

INA

NC

IAL

GO

VE

RN

AN

CE

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Adve

rtis

ing

-

-

-

-

-

-

-

-

-

Min

or

asse

ts

317

(100)

-

217

210

7

96.8

%

604

608

Audit

cost

s: E

xtern

al

3 8

83

571

-

4 4

54

4 2

70

1

84

95.9

%

5 2

59

5 2

59

Burs

ari

es:

Em

plo

yees

-

-

-

-

-

-

-

-

-

Cate

ring:

Depart

menta

l act

iviti

es

563

(22)

-

541

541

-

100.0

%

485

482

Com

munic

ation

15 4

10

(787)

-

14 6

23

14 6

22

1

100.0

%

19 9

88

19 9

74

Com

pute

r se

rvic

es

1 5

68

(208)

-

1 3

60

1 3

59

1

99.9

%

1 0

05

924

Consu

ltants

: B

usin

ess

and

advis

ory

serv

ices

14 0

71

1 6

11

(2 5

00)

13 1

82

13 1

81

1

100.0

%

27 7

05

27 7

04

Infr

ast

ruct

ure

and p

lannin

g

serv

ices

-

-

-

-

-

-

-

-

-

Labora

tory

serv

ices

-

-

-

-

-

-

-

-

-

Sci

entif

ic a

nd t

ech

nolo

gic

al

serv

ices

-

-

-

-

-

-

-

-

-

Legal se

rvic

es

-

-

-

-

-

-

-

-

-

Contr

act

ors

8

7

(25)

-

62

62

-

100.0

%

8

8

Agency

and s

upport

/

outs

ourc

ed s

erv

ices

-

-

-

-

-

-

-

-

-

Ente

rtain

ment

-

-

-

-

-

-

-

-

-

Fle

et

serv

ices

-

-

-

-

-

-

-

-

-

Housi

ng

-

-

-

-

-

-

-

-

-

Inve

nto

ry: C

loth

ing m

ate

rial

and s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: F

arm

ing s

upplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: F

ood a

nd food

supplie

s

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

158

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 4

: F

INA

NC

IAL

GO

VE

RN

AN

CE

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Inve

nto

ry: F

uel,

oil

and g

as

-

-

-

-

-

-

-

-

-

Inve

nto

ry: Learn

er

and

teach

er

support

mate

rial

-

-

-

-

-

-

-

-

-

Inve

nto

ry: M

ate

rials

and

supplie

s

-

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

al s

upplie

s -

-

-

-

-

-

-

-

-

Inve

nto

ry: M

edic

ine

-

-

-

-

-

-

-

-

-

Medsa

s In

vento

ry I

nte

rface

-

-

-

-

-

-

-

-

-

Inve

nto

ry: O

ther

supplie

s

-

-

-

-

-

-

-

-

-

Consu

mable

supplie

s 3

67

(110)

-

257

252

5

98.1

%

273

272

Consu

mable

: S

tationery

, pri

nting a

nd o

ffic

e s

upplie

s

2 4

32

(270)

-

2 1

62

2 1

61

1

100.0

%

1 7

50

1 7

49

Opera

ting lease

s

3 8

77

(312)

-

3 5

65

3 5

64

1

100.0

%

3 0

04

3 0

03

Pro

pert

y paym

ents

5

17

(95)

-

422

422

-

100.0

%

405

405

Tra

nsp

ort

pro

vided:

Depart

menta

l act

ivity

-

-

-

-

-

-

-

6

1

61

Tra

vel a

nd s

ubsi

stence

3

108

(134)

-

2 9

74

2 9

66

8

99.7

%

1 6

66

1 6

58

Tra

inin

g a

nd d

eve

lopm

ent

1 1

96

(141)

-

1 0

55

1 0

49

6

99.4

%

14 6

10

14 6

10

Opera

ting p

aym

ents

2

50

(11)

-

239

239

-

100.0

%

125

125

Venues a

nd f

aci

litie

s

1 0

26

(6)

-

1 0

20

1 0

21

(1)

100.1

%

1 0

33

1 0

32

Renta

l and h

irin

g

-

-

-

-

-

-

-

-

-

Inte

rest

and r

ent on land

1

-

-

1

1

-

100.0

%

11

1

Inte

rest

1

-

-

1

1

-

100.0

%

11

1

Rent

on land

-

-

-

-

-

-

-

-

-

Tra

nsfe

rs a

nd

su

bsid

ies

228

-

-

228

224

4

98.2

%

186

180

Pro

vince

s and m

unic

ipalit

ies

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

159

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 4

: F

INA

NC

IAL

GO

VE

RN

AN

CE

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Pro

vince

s

-

-

-

-

-

-

-

-

-

Pro

vinci

al R

evenue

Funds

-

-

-

-

-

-

-

-

-

Pro

vinci

al agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Munic

ipalit

ies

-

-

-

-

-

-

-

-

-

Munic

ipal bank

acc

ounts

-

-

-

-

-

-

-

-

-

Munic

ipal agenci

es

and

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

and

acc

ounts

-

-

-

-

-

-

-

-

-

Soci

al s

ecu

rity

funds

-

-

-

-

-

-

-

-

-

Depart

menta

l agenci

es

-

-

-

-

-

-

-

-

-

Hig

her

educa

tion inst

itutions

-

-

-

-

-

-

-

-

-

Fore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

Public

corp

ora

tions

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

ublic

co

rpora

tions

-

-

-

-

-

-

-

-

-

Pri

vate

ente

rprises

-

-

-

-

-

-

-

-

-

Subsi

die

s on p

roduct

s and p

roduct

ion

-

-

-

-

-

-

-

-

-

Oth

er

transf

ers

to p

riva

te

ente

rpri

ses

-

-

-

-

-

-

-

-

-

An

nu

al R

ep

ort

20

15

/16

160

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Pro

gra

mm

e 4

: F

INA

NC

IAL

GO

VE

RN

AN

CE

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Non-p

rofit in

stitu

tions

-

-

-

-

-

-

-

-

-

House

hold

s 2

28

-

-

228

224

4

98.2

%

186

180

Soci

al b

enefits

2

28

-

-

228

224

4

98.2

%

186

180

Oth

er

transf

ers

to h

ouse

hold

s -

-

-

-

-

-

-

-

-

Paym

en

ts f

or

cap

ital assets

1

544

-

-

1 5

44

1 5

28

16

99.0

%

1 3

16

1 0

19

Build

ings

and o

ther

fixe

d

stru

cture

s

-

-

-

-

-

-

-

-

-

Build

ings

-

-

-

-

-

-

-

-

-

Oth

er

fixed s

truct

ure

s -

-

-

-

-

-

-

-

-

Mach

inery

and e

quip

ment

1 5

44

-

-

1 5

44

1 5

28

16

99.0

%

1 3

16

1 0

19

Tra

nsp

ort

equip

ment

-

-

-

-

-

-

-

-

-

Oth

er

machin

ery

and

equip

ment

1 5

44

-

-

1 5

44

1 5

28

16

99.0

%

1 3

16

1 0

19

Heri

tage a

ssets

-

-

-

-

-

-

-

-

-

Speci

alis

ed m

ilita

ry a

sse

ts

-

-

-

-

-

-

-

-

-

Bio

logic

al ass

ets

-

-

-

-

-

-

-

-

-

Land a

nd s

ubso

il ass

ets

-

-

-

-

-

-

-

-

-

Inta

ngib

le a

ssets

-

-

-

-

-

-

-

-

-

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

123 5

69

-

(3 0

00)

120 5

69

120 1

45

424

99.6

%

149 7

95

146 8

21

An

nu

al R

ep

ort

20

15

/16

161

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.1

PR

OG

RA

MM

E S

UP

PO

RT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

7 7

29

949

-

8 6

78

8 4

93

1

85

97.9

%

5 2

29

5 0

89

Com

pensa

tion o

f em

plo

yees

2 4

27

406

-

2 8

33

2 8

32

1

100.0

%

1 5

27

1 3

89

Goods

and s

erv

ices

5 3

01

543

-

5 8

44

5 6

60

1

84

96.9

%

3 7

02

3 7

00

Inte

rest

and r

ent on land

1

- -

1

1

- 100.0

%

- -

Tra

nsfe

rs a

nd

su

bsid

ies

- -

- -

- -

- -

- P

rovi

nce

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s -

- -

- -

- -

- -

Paym

en

ts f

or

cap

ital assets

1

55

-

-

155

155

-

100.0

%

50

35

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

155

-

-

155

155

-

100.0

%

50

35

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

162

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.1

PR

OG

RA

MM

E S

UP

PO

RT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

7 8

84

949

-

8 8

33

8 6

48

1

85

97.9

%

5 2

79

5 1

24

4.2

AC

CO

UN

TIN

G S

ER

VIC

ES

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

56 9

79

341

(2 5

00)

54 8

20

54 8

14

6

100.0

%

88 8

59

87 6

67

Com

pensa

tion o

f em

plo

yees

24 3

75

(5)

-

24 3

70

24 3

68

2

100.0

%

25 4

31

24 3

31

Goods

and s

erv

ices

32 6

04

346

(2 5

00)

30 4

50

30 4

46

4

100.0

%

63 4

28

63 3

36

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

190

-

-

190

188

2

98.9

%

147

142

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

163

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.2

AC

CO

UN

TIN

G S

ER

VIC

ES

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

House

hold

s 1

90

-

-

190

188

2

98.9

%

147

142

Paym

en

ts f

or

cap

ital assets

3

24

-

-

324

323

1

99.7

%

726

544

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

324

-

-

324

323

1

99.7

%

726

544

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

ssets

-

- -

- -

- -

- -

Bio

logic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

57 4

93

341

(2 5

00)

55 3

34

55 3

25

9

100.0

%

89 7

32

88 3

53

An

nu

al R

ep

ort

20

15

/16

164

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.3

NO

RM

S A

ND

ST

AN

DA

RD

S

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

1 2

91

(2)

-

1 2

89

1 2

85

4

99.7

%

1 6

16

1 2

22

Com

pensa

tion o

f em

plo

yees

1 1

86

(14)

-

1 1

72

1 1

71

1

99.9

%

1 5

58

1 1

64

Goods

and s

erv

ices

105

12

-

117

114

3

97.4

%

58

58

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

- -

- -

- -

- -

- P

rovi

nce

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s -

- -

- -

- -

- -

Paym

en

ts f

or

cap

ital assets

-

- -

- -

- -

- -

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

- -

- -

- -

- -

- H

eri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

165

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.3

NO

RM

S A

ND

ST

AN

DA

RD

S

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

1 2

91

(2)

-

1 2

89

1 2

85

4

99.7

%

1 6

16

1 2

22

4.4

RIS

K M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

2 9

48

(155)

-

2 7

93

2 7

84

9

99.7

%

3 0

62

2 7

36

Com

pensa

tion o

f em

plo

yees

2 6

58

(69)

-

2 5

89

2 5

89

-

100.0

%

2 8

54

2 5

30

Goods

and s

erv

ices

290

(86)

-

204

195

9

95.6

%

208

206

Inte

rest

and r

ent on land

- -

- -

- -

- -

-

Tra

nsfe

rs a

nd

su

bsid

ies

19

-

-

19

18

1

94.7

%

-

-

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion in

stitu

tions

- -

- -

- -

- -

-

An

nu

al R

ep

ort

20

15

/16

166

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.4

RIS

K M

AN

AG

EM

EN

T

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Fore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 1

9

-

-

19

18

1

94.7

%

-

-

Paym

en

ts f

or

cap

ital assets

3

1

10

-

41

36

5

87.8

%

-

-

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

31

10

-

41

36

5

87.8

%

-

-

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

2 9

98

(145)

-

2 8

53

2 8

38

15

99.5

%

3 0

62

2 7

36

An

nu

al R

ep

ort

20

15

/16

167

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.5

PR

OV

INC

IAL

IN

TE

RN

AL

AU

DIT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Cu

rren

t p

aym

en

ts

52 8

50

(1 1

33)

(500)

51 2

17

51 0

17

200

99.6

%

49 5

27

48 9

08

Com

pensa

tion o

f em

plo

yees

40 7

78

(318)

(500)

39 9

60

39 7

74

186

99.5

%

37 6

16

37 0

18

Goods

and s

erv

ices

12 0

72

(815)

-

11 2

57

11 2

43

14

99.9

%

11 9

00

11 8

89

Inte

rest

and r

ent on land

- -

- -

- -

- 11

1

Tra

nsfe

rs a

nd

su

bsid

ies

19

-

-

19

18

1

94.7

%

39

38

Pro

vince

s and m

unic

ipalit

ies

- -

- -

- -

- -

- D

epart

menta

l agenci

es

and

acc

ounts

-

- -

- -

- -

- -

Hig

her

educa

tion inst

itutions

- -

- -

- -

- -

- F

ore

ign g

ove

rnm

ents

and

inte

rnatio

nal org

anis

atio

ns

-

- -

- -

- -

- -

Public

corp

ora

tions

and p

riva

te

ente

rpri

ses

- -

- -

- -

- -

-

Non-p

rofit in

stitu

tions

-

- -

- -

- -

- -

House

hold

s 1

9

-

-

19

18

1

94.7

%

39

38

Paym

en

ts f

or

cap

ital assets

1

034

(10)

-

1 0

24

1 0

14

10

99.0

%

540

440

Build

ings

and o

ther

fixe

d

stru

cture

s

- -

- -

- -

- -

-

Mach

inery

and e

quip

ment

1 0

34

(10)

-

1 0

24

1 0

14

10

99.0

%

540

440

Heri

tage a

ssets

-

- -

- -

- -

- -

Speci

alis

ed m

ilita

ry a

sse

ts

- -

- -

- -

- -

- B

iolo

gic

al ass

ets

-

- -

- -

- -

- -

Land a

nd s

ubso

il ass

ets

-

- -

- -

- -

- -

Inta

ngib

le a

ssets

-

- -

- -

- -

- -

An

nu

al R

ep

ort

20

15

/16

168

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

4.5

PR

OV

INC

IAL

IN

TE

RN

AL

AU

DIT

2015/1

6

2014/1

5

A

dju

ste

d

Ap

pro

pri

ati

on

Sh

ifti

ng

of

Fu

nd

s

Vir

em

en

t F

inal

Ap

pro

pri

ati

on

Actu

al

Exp

en

dit

ure

Vari

an

ce

E

xp

en

dit

ure

as %

of

fin

al

ap

pro

pri

ati

on

Fin

al

Ap

pro

pri

ati

on

Actu

al

exp

en

dit

ure

Eco

no

mic

cla

ssif

icati

on

R

'000

R'0

00

R

'000

R'0

00

R'0

00

R'0

00

%

R

'000

R'0

00

Paym

en

ts f

or

fin

an

cia

l assets

-

- -

- -

- -

- -

TO

TA

L

53 9

03

(1 1

43)

(500)

52 2

60

52 0

49

211

99.6

%

50 1

06

49 3

86

An

nu

al R

ep

ort

20

15

/16

169

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

NOTES TO THE APPROPRIATION STATEMENT for the year ended 31 March 2016

1. Detail of transfers and subsidies as per Appropriation Act (after Virement):

Detail of these transactions can be viewed in the note on Transfers and subsidies, disclosure

notes and Annexure 1 (A-H) to the Annual Financial Statements.

2. Detail of specifically and exclusively appropriated amounts voted (after Virement):

Detail of these transactions can be viewed in note 1 (Annual Appropriation) to the Annual

Financial Statements.

3. Detail on payments for financial assets

Detail of these transactions per programme can be viewed in the note on Payments for

financial assets to the Annual Financial Statements.

4. Explanations of material variances from Amounts Voted (after Virement):

4.1 Per programme Final

Appropriation

R’000

Actual

Expenditure

R’000

Variance

R’000

Variance as a

% of Final

Appropriation

Administration 137 105 136 358 747 99.5%

Sustainable Resource Management

126 226

126 137

89

99.9%

Assets and Liabilities Management

43 102

42 958

144

99.7%

Financial Governance

120 569

120 145

424

99.6%

4.2 Per economic classification Final

Appropriation

Actual

Expenditure

Variance Variance as a

% of Final

Appropriation

R’000 R’000 R’000 R’000

Current payments

Compensation of employees 216 670 216 255 415 99.8%

Goods and services 198 300 197 978 332 99.8%

Interest and rent on land 1 1 0 100%

Transfers and subsidies

Provinces and municipalities

Departmental agencies and

accounts

Higher education institutions

Public corporations and private

enterprises

Foreign governments and

international organisations

Non-profit institutions




170

NOTES TO THE APPROPRIATION STATEMENT for the year ended 31 March 2016

Households 3 622 3 439 183 94.9%

Payments for capital assets

Buildings and other fixed structures

Machinery and equipment 8 409 7 922 487 94.20%

Heritage assets

Specialised military assets

Biological assets

Land and subsoil assets

Intangible assets

Payments for financial assets 0 3 -3 0%

Transfers are linked to bursary payments and social benefits expenditure linked to retirements,

resignations and deaths which cannot be determined in advance. Underspending on capital assets was

due to suppliers not been able to deliver before year end as they were out of stock.

4.3 Per conditional grant Final

Appropriatio

n

Actual

Expenditure

Variance Variance as a

% of Final

Appropriation

R’000 R’000 R’000 R’000

Only report on the conditional grants applicable to the department.




171

STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2016

Note 2015/16 2014/15

R'000 R'000

REVENUE

Annual appropriation 1 427 002 433 051

Statutory appropriation 2 - -

Departmental revenue 3 34 151 18 592

NRF Receipts - -

Aid assistance 4 - -

TOTAL REVENUE 461 153 461 643

EXPENDITURE

Current expenditure

Compensation of employees 5 216 255 204 876

Goods and services 6 197 978 205 047

Interest and rent on land 7 1 2


Total current expenditure 414 234 409 925


Transfers and subsidies 9 3 439 3 025


Total transfers and subsidies 3 439 3 025

Expenditure for capital assets

Tangible assets 10 7 922 8 124

Intangible assets 10 - -

Total expenditure for capital assets 7 922 8 124

Unauthorised expenditure approved without funding 11 - -

Payments for financial assets 8 3 11

TOTAL EXPENDITURE 425 598 421 085

SURPLUS/(DEFICIT) FOR THE YEAR 35 555 30 558




172

STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2016

Reconciliation of Net Surplus/(Deficit) for the year

Voted funds 1 404 11 966

Annual appropriation 1 404 11 966

Conditional grants

Departmental revenue and NRF Receipts 19 34 151 18 592


SURPLUS/(DEFICIT) FOR THE YEAR 35 555 30 558




173

STATEMENT OF FINANCIAL POSITION as at 31 March 2016

Note 2015/16 2014/15

R'000 R'000

ASSETS

Current assets

1 654 12 485

Unauthorised expenditure 11 - -

Cash and cash equivalents 12 1 001 11 038

Other financial assets 13 - -

Prepayments and advances 14 5 92

Receivables 15 648 1 355

Loans 17 - -

Aid assistance prepayments 4 - -

Aid assistance receivable 4 - -

Non-current assets

196 266

Investments 16 - -

Receivables 15 196 266

Loans 17 - -

Other financial assets 13 - -

TOTAL ASSETS 1 850 12 751

LIABILITIES

Current liabilities

1 850 12 747

Voted funds to be surrendered to the Revenue Fund 18 1 404 11 966

Departmental revenue and NRF Receipts to be

surrendered to the Revenue Fund

19 24 660

Bank overdraft 20 - -

Payables 21 422 121

Aid assistance repayable 4 - -

Aid assistance unutilised 4 - -

Non-current liabilities

Payables 22 - -

TOTAL LIABILITIES 1 850 12 747

NET ASSETS - 4




174

STATEMENT OF FINANCIAL POSITION

as at 31 March 2016

Note 2015/16 2014/15

R'000 R'000

Represented by:

Capitalisation reserve - -

Recoverable revenue - 4

Retained funds - -

Revaluation reserves - -

TOTAL - 4




175

STATEMENT OF CHANGES IN NET ASSETS

for the year ended 31 March 2016

Note 2015/16 2014/15

R'000 R'000

Capitalisation Reserves

Opening balance - -

Transfers:

Movement in Equity -

Movement in Operational Funds -

Other movements -

Closing balance - -

Recoverable revenue

Opening balance 4 -

Transfers: (4) 4

Irrecoverable amounts written off 8.3 -

Debts revised -

Debts recovered (included in departmental

receipts)

-4 -

Debts raised 4

Closing balance - 4

Retained funds

Opening balance - -

Transfer from voted funds to be surrendered

(Parliament/Legislatures ONLY)

-

Utilised during the year -

Other transfers -

Closing balance - -

Revaluation Reserve

Opening balance - -

Revaluation adjustment (Housing departments) -

Transfers -

Other -

Closing balance - -

TOTAL - 4




176

CASH FLOW STATEMENT


Note 2015/16 2014/15

R'000 R’000

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts 547 758 557 613

Annual appropriated funds received 1.1 427 002 433 051

Statutory appropriated funds received 2 - -

Departmental revenue received 3 327 813

Interest received 3.3 120 429 123 749

NRF Receipts - -

Aid assistance received 4 - -

Net (increase)/decrease in working capital 1 165 1 688

Surrendered to Revenue Fund (133 492) (129 735)

Surrendered to RDP Fund/Donor - -

Current payments (414 233) (409 923)

Interest paid 7 (1) (2)

Payments for financial assets (3) (11)

Transfers and subsidies paid (3 439) (3 025)

Net cash flow available from operating activities 23 (2 245) (16 605)

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for capital assets 10 (7 922) (8 124)

Proceeds from sale of capital assets 3.4 1 3

(Increase)/decrease in loans - -

(Increase)/decrease in investments - -

(Increase)/decrease in other financial assets - -

Net cash flows from investing activities (7 921) (8 121)

CASH FLOWS FROM FINANCING ACTIVITIES

Distribution/dividend received 133 245

Increase/(decrease) in net assets (4) 4

Increase/(decrease) in non-current payables - -

Net cash flows from financing activities 129 249

Net increase/(decrease) in cash and cash equivalents (10 037) 8 733

Cash and cash equivalents at beginning of period 11 038 2 305

Unrealised gains and losses within cash and cash

equivalents

-

Cash and cash equivalents at end of period 24 1 001 11 038




177

ACCOUNTING POLICIES


Summary of significant accounting policies

[Concepts and Principles, Financial Statement Presentation]

The financial statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. Management has concluded that the financial statements present fairly the department’s primary and secondary information.

The historical cost convention has been used, except where otherwise indicated. Management has used assessments and estimates in preparing the annual financial statements. These are based on the best information available at the time of preparation.

Where appropriate and meaningful, additional information has been disclosed to enhance the

usefulness of the financial statements and to comply with the statutory requirements of the Public

Finance Management Act (PFMA), Act 1 of 1999 (as amended by Act 29 of 1999), and the

Treasury Regulations issued in terms of the PFMA and the annual Division of Revenue Act.

1 Basis of preparation

[Financial Statement Presentation]

The financial statements have been prepared in accordance with the Modified Cash

Standard.

2 Going concern


The financial statements have been prepared on a going concern basis.

3 Presentation currency


Amounts have been presented in the currency of the South African Rand (R) which is also

the functional currency of the department.

4 Rounding


Unless otherwise stated financial figures have been rounded to the nearest one thousand

Rand (R’000).

5 Foreign currency translation

[Cash Flow Statement, Expenditure, Revenue]

Cash flows arising from foreign currency transactions are translated into South African

Rands using the spot exchange rates prevailing at the date of payment / receipt.




178

ACCOUNTING POLICIES


6 Comparative information

6.1 Prior period comparative information


Prior period comparative information has been presented in the current year’s financial

statements. Where necessary figures included in the prior period financial statements

have been reclassified to ensure that the format in which the information is presented is

consistent with the format of the current year’s financial statements.

6.2 Current year comparison with budget

[Appropriation Statement]

A comparison between the approved, final budget and actual amounts for each

programme and economic classification is included in the appropriation statement.

7 Revenue

7.1 Appropriated funds

[Revenue, General Departmental Assets and Liabilities]

Appropriated funds comprises of departmental allocations as well as direct charges

against the revenue fund (i.e. statutory appropriation).

Appropriated funds are recognised in the statement of financial performance on the date

the appropriation becomes effective. Adjustments made in terms of the adjustments

budget process are recognised in the statement of financial performance on the date the

adjustments become effective.

The net amount of any appropriated funds due to / from the relevant revenue fund at the

reporting date is recognised as a payable / receivable in the statement of financial

position.

7.2 Departmental revenue


Departmental revenue is recognised in the statement of financial performance when

received and is subsequently paid into the relevant revenue fund, unless stated otherwise.

Any amount owing to the relevant revenue fund at the reporting date is recognised as a

payable in the statement of financial position.

7.3 Accrued departmental revenue

[General Departmental Assets and Liabilities]

Accruals in respect of departmental revenue (excluding tax revenue) are recorded in the

notes to the financial statements when:

it is probable that the economic benefits or service potential associated with the transaction will flow to the department; and

the amount of revenue can be measured reliably.

The accrued revenue is measured at the fair value of the consideration receivable.

Accrued tax revenue (and related interest and / penalties) is measured at amounts




179

ACCOUNTING POLICIES


receivable from collecting agents.

8 Expenditure

8.1 Compensation of employees

8.1.1 Salaries and wages

[Expenditure]

Salaries and wages are recognised in the statement of financial performance on the date

of payment.

8.1.2 Social contributions

[Expenditure]

Social contributions made by the department in respect of current employees are

recognised in the statement of financial performance on the date of payment.

Social contributions made by the department in respect of ex-employees are classified as

transfers to households in the statement of financial performance on the date of payment.

8.2 Other expenditure

[Expenditure]

Other expenditure (such as goods and services, transfers and subsidies and payments for

capital assets) is recognised in the statement of financial performance on the date of

payment. The expense is classified as a capital expense if the total consideration paid is

more than the capitalisation threshold.

8.3 Accrued expenditure payable


Accrued expenditure payable is recorded in the notes to the financial statements when the

goods are received or, in the case of services, when they are rendered to the department

or in the case of transfers and subsidies when they are due and payable.

Accrued expenditure payable is measured at cost.

8.4 Leases

8.4.1 Operating leases

[Leases]

Operating lease payments made during the reporting period are recognised as current

expenditure in the statement of financial performance on the date of payment.

The operating lease commitments are recorded in the notes to the financial statements.

8.4.2 Finance leases

[Leases]

Finance lease payments made during the reporting period are recognised as capital

expenditure in the statement of financial performance on the date of payment.

The finance lease commitments are recorded in the notes to the financial statements and

are not apportioned between the capital and interest portions.

Finance lease assets acquired at the end of the lease term are recorded and measured at




180

ACCOUNTING POLICIES


the lower of:

cost, being the fair value of the asset; or

the sum of the minimum lease payments made, including any payments made to

acquire ownership at the end of the lease term, excluding interest.

9 Aid Assistance

9.1 Aid assistance received


Aid assistance received in cash is recognised in the statement of financial performance

when received. In-kind aid assistance is recorded in the notes to the financial statements

on the date of receipt and is measured at fair value.

Aid assistance not spent for the intended purpose and any unutilised funds from aid

assistance that are required to be refunded to the donor are recognised as a payable in

the statement of financial position.

9.2 Aid assistance paid

[Expenditure, General Departmental Assets and Liabilities]

Aid assistance paid is recognised in the statement of financial performance on the date of

payment. Aid assistance payments made prior to the receipt of funds are recognised as a

receivable in the statement of financial position.

10 Cash and cash equivalents

[General Departmental Assets and Liabilities, Cash Flow Statement]

Cash and cash equivalents are stated at cost in the statement of financial position.

Bank overdrafts are shown separately on the face of the statement of financial position as

a current liability.

For the purposes of the cash flow statement, cash and cash equivalents comprise cash

on hand, deposits held, other short-term highly liquid investments and bank overdrafts.

11 Prepayments and advances


Prepayments and advances are recognised in the statement of financial position when the

department receives or disburses the cash.

Prepayments and advances are initially and subsequently measured at cost.

Prepayments are expensed when there is sufficient budget available and it relates

to items where the invoice charges are in advance.

12 Loans and receivables




181

ACCOUNTING POLICIES



Loans and receivables are recognised in the statement of financial position at cost plus

accrued interest, where interest is charged, less amounts already settled or written-off.

Write-offs are made according to the Office of Accountant General Practice Note 7 of

2004.

13 Investments


Investments are recognised in the statement of financial position at cost.

14 Financial assets

14.1 Financial assets (not covered elsewhere)


A financial asset is recognised initially at its cost plus transaction costs that are directly

attributable to the acquisition or issue of the financial.

At the reporting date, a department shall measure its financial assets at cost, less

amounts already settled or written-off, except for recognised loans and receivables, which

are measured at cost plus accrued interest, where interest is charged, less amounts

already settled or written-off.

14.2 Impairment of financial assets


Where there is an indication of impairment of a financial asset, an estimation of the

reduction in the recorded carrying value, to reflect the best estimate of the amount of the

future economic benefits expected to be received from that asset, is recorded in the notes

to the financial statements.

15 Payables


Loans and payables are recognised in the statement of financial position at cost.

16 Capital Assets

16.1 Immovable capital assets

[Capital Assets]

Immovable capital assets are initially recorded in the notes to the financial statements at

cost. Immovable capital assets acquired through a non-exchange transaction is

measured at fair value as at the date of acquisition.

Where the cost of immovable capital assets cannot be determined reliably, the immovable

capital assets are measured at R1 unless the fair value of the asset has been reliably




182

ACCOUNTING POLICIES


estimated, in which case the fair value is used.

All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be

recorded at R1.

Immovable capital assets are subsequently carried at cost and are not subject to

depreciation or impairment.

Subsequent expenditure that is of a capital nature is added to the cost of the asset at the

end of the capital project unless the immovable asset is recorded by another department

in which case the completed project costs are transferred to that department.

16.2 Movable capital assets

[Capital Assets]

Movable capital assets are initially recorded in the notes to the financial statements at

cost. Movable capital assets acquired through a non-exchange transaction is measured

at fair value as at the date of acquisition.

Where the cost of movable capital assets cannot be determined reliably, the movable

capital assets are measured at fair value and where fair value cannot be determined; the

movable assets are measured at R1.


recorded at R1.

Movable capital assets are subsequently carried at cost and are not subject to

depreciation or impairment.


end of the capital project unless the movable asset is recorded by another

department/entity in which case the completed project costs are transferred to that

department.

16.3 Intangible assets

[Capital Assets]

Intangible assets are initially recorded in the notes to the financial statements at cost.

Intangible assets acquired through a non-exchange transaction are measured at fair value

as at the date of acquisition.

Internally generated intangible assets are recorded in the notes to the financial statements

when the department commences the development phase of the project.

Where the cost of intangible assets cannot be determined reliably, the intangible capital

assets are measured at fair value and where fair value cannot be determined; the

intangible assets are measured at R1.


recorded at R1.

Intangible assets are subsequently carried at cost and are not subject to depreciation or

impairment.


end of the capital project unless the intangible asset is recorded by another

department/entity in which case the completed project costs are transferred to that




183

ACCOUNTING POLICIES


department.

17 Provisions and Contingents

17.1 Provisions

[Provisions and Contingents]

Provisions are recorded in the notes to the financial statements when there is a present

legal or constructive obligation to forfeit economic benefits as a result of events in the past

and it is probable that an outflow of resources embodying economic benefits or service

potential will be required to settle the obligation and a reliable estimate of the obligation

can be made. The provision is measured as the best estimate of the funds required to

settle the present obligation at the reporting date.

17.2 Contingent liabilities


Contingent liabilities are recorded in the notes to the financial statements when there is a

possible obligation that arises from past events, and whose existence will be confirmed

only by the occurrence or non-occurrence of one or more uncertain future events not

within the control of the department or when there is a present obligation that is not

recognised because it is not probable that an outflow of resources will be required to

settle the obligation or the amount of the obligation cannot be measured reliably.

17.3 Contingent assets


Contingent assets are recorded in the notes to the financial statements when a possible

asset arises from past events, and whose existence will be confirmed by the occurrence

or non-occurrence of one or more uncertain future events not within the control of the

department.

17.4 Commitments


Commitments are recorded at cost in the notes to the financial statements when there is a

contractual arrangement or an approval by management in a manner that raises a valid

expectation that the department will discharge its responsibilities thereby incurring future

expenditure that will result in the outflow of cash.

18 Unauthorised expenditure


Unauthorised expenditure is recognised in the statement of financial position until such

time as the expenditure is either:

approved by Parliament or the Provincial Legislature with funding and the related

funds are received; or

approved by Parliament or the Provincial Legislature without funding and is written off

against the appropriation in the statement of financial performance; or




184

ACCOUNTING POLICIES


transferred to receivables for recovery.

Unauthorised expenditure is measured at the amount of the confirmed unauthorised

expenditure.

19 Fruitless and wasteful expenditure


Fruitless and wasteful expenditure is recorded in the notes to the financial statements

when confirmed. The amount recorded is equal to the total value of the fruitless and or

wasteful expenditure incurred.

Fruitless and wasteful expenditure is removed from the notes to the financial statements

when it is resolved or transferred to receivables for recovery.

Fruitless and wasteful expenditure receivables are measured at the amount that is

expected to be recoverable and are de-recognised when settled or subsequently written-

off as irrecoverable.

20 Irregular expenditure


Irregular expenditure is recorded in the notes to the financial statements when confirmed.

The amount recorded is equal to the value of the irregular expenditure incurred unless it is

impracticable to determine, in which case reasons therefor are provided in the note.

Irregular expenditure is removed from the note when it is either condoned by the relevant

authority, transferred to receivables for recovery or not condoned and is not recoverable.

Irregular expenditure receivables are measured at the amount that is expected to be

recoverable and are de-recognised when settled or subsequently written-off as

irrecoverable.

21 Changes in accounting policies, accounting estimates and errors

[Accounting Policies, Estimates and Errors]

Changes in accounting policies that are effected by management have been applied

retrospectively in accordance with MCS requirements, except to the extent that it is

impracticable to determine the period-specific effects or the cumulative effect of the

change in policy. In such instances the department shall restate the opening balances of

assets, liabilities and net assets for the earliest period for which retrospective restatement

is practicable.

Changes in accounting estimates are applied prospectively in accordance with MCS

requirements.

Correction of errors is applied retrospectively in the period in which the error has occurred

in accordance with MCS requirements, except to the extent that it is impracticable to

determine the period-specific effects or the cumulative effect of the error. In such cases

the department shall restate the opening balances of assets, liabilities and net assets for




185

ACCOUNTING POLICIES


the earliest period for which retrospective restatement is practicable.

22 Events after the reporting date

[Events after the Reporting Date]

Events after the reporting date that are classified as adjusting events have been

accounted for in the financial statements. The events after the reporting date that are

classified as non-adjusting events after the reporting date have been disclosed in the

notes to the financial statements.

23 Recoverable revenue

Amounts are recognised as recoverable revenue when a payment made in a previous

financial year becomes recoverable from a debtor in the current financial year. Amounts

are either transferred to the National/Provincial Revenue Fund when recovered or are

transferred to the statement of financial performance when written-off.

24 Related party transactions

[Related Party Disclosures]

A related party transaction is a transfer of resources, services or obligations between the

reporting entity and a related party. Related party transactions within the Minister’s

portfolio are recorded in the notes to the financial statements when the transaction is not

at arm’s length.

Key management personnel are those persons having the authority and responsibility for

planning, directing and controlling the activities of the department. The number of

individuals and their full compensation is recorded in the notes to the financial statements.




186

NOTES TO THE ANNUAL FINANCIAL STATEMENTS


1. Annual Appropriation

1.1 Annual Appropriation

Included are funds appropriated in terms of the Appropriation Act (and the Adjustments Appropriation Act) for

National Departments (Voted funds) and Provincial Departments:

1.2 Conditional grants

Note

2015/16 2014/15

R’000 R’000

Total grants received 46 - -

Provincial grants included in Total Grants received -

2. Statutory Appropriation 2015/16 2014/15

R’000 R’000

- -

- -

Total - -

Actual Statutory Appropriation received

2015/16 2014/15

Final

Appropriat

ion

Actual

Funds

Received

Funds not

requested/n

ot received

Final

Appropriatio

n

Appropriati

on received

R’000 R’000 R’000 R’000 R’000

ADMINISTATION 137 105 137 105 - 109 404 109 404

SUSTAINABLE

RESOURCE

MANAGEMENT

126 226 126 226 - 133 505 133 505

ASSETS AND LIABILITIES

MANAGEMENT

43 102 43 102 - 40 347 40 347

FINANCIAL

GOVERNANCE

120 569 120 569 - 149 795 149 795

Total 427 002 427 002 - 433 051 433 051




187



3. Departmental revenue

Note 2015/16 2014/15

R’000 R’000

Tax revenue - -

Sales of goods and services other than capital assets 3.1 207 208

Fines, penalties and forfeits 3.2 - -

Interest, dividends and rent on land 3.3 120 562 123 994

Sales of capital assets 3.4 1 3

Transactions in financial assets and liabilities 3.5 120 65

Transfer received 3.6 - 540

Total revenue collected 120 890 124 810

Less: Own revenue included in appropriation 19 86 739 106 218

Departmental revenue collected 34 151 18 592

3.1 Sales of goods and services other than capital assets

Note 2015/16 2014/15

3 R’000 R’000

Sales of goods and services produced by the department 207 208

Sales by market establishment - -

Administrative fees - -

Other sales 207 208

Sales of scrap, waste and other used current goods - -

Total 207 208

3.2 Fines, penalties and forfeits

Note 2015/16 2014/15

3 R’000 R’000

Fines - -

Penalties - -

Forfeits - -

Total - -




188



3.3 Interest, dividends and rent on land

Note 2015/16 2014/15

3 R’000 R’000

Interest 120 429 123 749

Dividends 133 245

Rent on land - -

Total 120 562 123 994

3.4 Sale of capital assets

Note 2015/16 2014/15

3 R’000 R’000

Tangible assets 1 3

Buildings and other fixed structures 41 - -

Machinery and equipment 39 1 3

Specialised military assets 39 - -

Land and subsoil assets 41 - -

Biological assets 39 - -

Intangible assets - -

Software 40 - -

Mastheads and publishing titles 40 - -

Patents, licences, copyright, brand names, trademarks 40 - -

Recipes, formulae, prototypes, designs, models 40 - -

Services and operating rights 40 - -

Total 1 3

3.5 Transactions in financial assets and liabilities

Note 2015/16 2014/15

3 R’000 R’000

Loans and advances - -

Receivables - -

Forex gain - -

Stale cheques written back - -

Other Receipts including Recoverable Revenue 120 65

Gains on GFECRA - -

Total 120 65




189



3.6 Transfers received

Note 2015/16 2014/15

3 R’000 R’000

Other governmental units - -

Higher education institutions - -

Foreign governments - -

International organisations - -

Public corporations and private enterprises - 540

Households and non-profit institutions - -

Total - 540

3.7 Cash received not recognised (not included in the main note)

2015/16

Name of entity Amount

received

Amount paid

to the revenue

fund

Balance

R’000 R’000 R’000 -

-

Total - - -

2014/15

Name of entity Amount

received

Amount paid

to the revenue

fund

Balance

R’000 R’000 R’000 -

-

Total - - -

4. Aid assistance

Note 2015/16 2014/15

R’000 R’000

Opening Balance - -

Prior period error - -

As restated - -

Transferred from statement of financial performance - -

Transfers to or from retained funds -

Paid during the year -

Closing Balance - -




190



4.1 Analysis of balance by source

2015/16 2014/15

Note R’000 R’000

Aid assistance from RDP 4 -

Aid assistance from other sources -

CARA -

Closing balance - -

4.2 Analysis of balance

2015/16 2014/15

Note R’000 R’000

Aid assistance receivable 4 -

Aid assistance prepayments 4 -

Aid assistance unutilised 4 -

Aid assistance repayable 4 -

Closing balance - -

Aid assistance not requested/not received -

4.3 Prior period error

Note 2015/16

R’000

Nature of prior period error

Relating to 20WW/XX [affecting the opening balance] -

Relating to 2014/15 -

Total prior period errors -

5. Compensation of employees 5.1 Salaries and Wages

Note 2015/16 2014/15

R’000 R’000

Basic salary 150 050 143 496

Performance award 4 709 2 835

Service Based 269 75

Compensative/circumstantial 6 041 6 060

Periodic payments - 39

Other non-pensionable allowances 29 847 28 202

Total 190 916 180 707




191

NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2016

5.2 Social contributions

Note 2015/16 2014/15

R’000 R’000

Employer contributions

Pension 18 024 17 984

Medical 7 282 6 152

UIF - -

Bargaining council 33 33

Official unions and associations - -

Insurance - -

Total 25 339 24 169

Total compensation of employees 216 255 204 876

Average number of employees 565 574

6. Goods and services

Note 2015/16 2014/15

R’000 R’000

Administrative fees 1 739 1 315

Advertising 3 967 1 976

Minor assets 6.1 766 1 340

Bursaries (employees) 390 -

Catering 1 854 1 902

Communication 16 140 21 452

Computer services 6.2 8 353 5 382

Consultants: Business and advisory services 81 976 108 162

Infrastructure and planning services - -

Laboratory services - -

Scientific and technological services - -

Legal services 517 1700

Contractors 476 313

Agency and support / outsourced services 180 158

Entertainment - 22

Audit cost – external 6.3 35 586 12 003

Fleet services 2 907 2 560

Inventory 6.4 - -

Consumables 6.5 8 696 8 122

Housing - -

Operating leases 7 240 6 615

Property payments 6.6 3 829 1 413

Rental and hiring 128 16

Transport provided as part of the departmental activities 64 108




192


Travel and subsistence 6.7 12 590 8 225

Venues and facilities 2 411 2 317

Training and development 6 497 19 200

Other operating expenditure 6.8 1 672 746

Total 197 978 205 047

6.1 Minor assets

Note 2015/16 2014/15

6 R’000 R’000

Tangible assets 766 1 340

Buildings and other fixed structures -

Biological assets -

Heritage assets -


Transport assets -

Specialised military assets - -


Software - -

Mastheads and publishing titles - -

Patents, licences, copyright, brand names, trademarks - -

Recipes, formulae, prototypes, designs, models - -

Services and operating rights - -

Total 766 1 340

6.2 Computer services

Note 2015/16 2014/15

6 R’000 R’000

SITA computer services 501 359

External computer service providers 7 852 5 023

Total 8 353 5 382

6.3 Audit cost – External

Note 2015/16 2016/17

6 R’000 R’000

Regularity audits 8 547 7 345

Performance audits - -

Investigations 27 039 4 658

Environmental audits - -

Computer audits - -

Total 35 586 12 003




193


Audit Cost relating to Forensic investigations for prior year has been restated as explained in

the Correction of prior year note.

6.4 Inventory

Note 2015/16 2014/15

6 R’000 R’000

Clothing material and accessories - -

Farming supplies - -

Food and food supplies - -

Fuel, oil and gas - -

Learning, teaching and support material - -

Materials and supplies - -

Medical supplies - -

Medicine - -

Medsas inventory interface - -

Other supplies 6.4.1 - -

Total - -

6.4.1 Other supplies

Note 2015/16 2014/15

6.4 R’000 R’000

Ammunition and security supplies - -

Assets for distribution - -

Machinery and equipment - -

School furniture - -

Sports and recreation - -

Library material - -

Other assets for distribution - -

Other - -

Total - -

6.5 Consumables

Note 2015/16 2014/15

6 R’000 R’000

Consumable supplies 1 355 1 416

Uniform and clothing 148 192

Household supplies 636 718

Building material and supplies 191 83

Communication accessories - -

IT consumables 261 227

Other consumables 99 196

Stationery, printing and office supplies 7 361 6 706

Total 8 696 8 122




194


6.6 Property payments

Note 2015/16 2014/15

6 R’000 R’000

Municipal services 717 788

Property management fees - -

Property maintenance and repairs 3 048 576

Other 64 49

Total 3 829 1 413

Office renovations for prior year have been reclassified from other and placed under Property

Maintenance and repairs as explained in the correction of Prior Year Note.

6.7 Travel and subsistence

Note 2015/16 2014/15

6 R’000 R’000

Local 12 132 8 225

Foreign 458 -

Total 12 590 8 225

6.8 Other operating expenditure

Note 2015/16 2014/15

6 R’000 R’000

Professional bodies, membership and subscription fees 1 564 502

Resettlement costs 66 206

Other 42 38

Total 1 672 746

7. Interest and rent on land

Note 2015/16 2014/15

R’000 R’000

Interest paid 1 2

Rent on land - -

Total 1 2




195



8. Payments for financial assets

Note 2015/16 2014/15

R’000 R’000

Material losses through criminal conduct - -

Theft 8.4 - -

Other material losses 8.1 - -

Purchase of equity - -

Extension of loans for policy purposes - -

Other material losses written off 8.2 - -

Debts written off 8.3 3 11

Forex losses 8.5 - -

Debt take overs - -

Losses on GFECRA - -

Total 3 11

8.1 Other material losses

Note 2015/16 2014/15

8 R’000 R’000

Nature of other material losses -

(Group major categories, but list material items) -

Incident Disciplinary Steps taken/ Criminal

proceedings

-

Total - -

8.2 Other material losses written off

Note 2015/16 2014/15

8 R’000 R’000

Nature of losses -


Total - -

8.3 Debts written off

Note 2015/16 2014/15

8 R’000 R’000

Nature of debts written off

(Group major categories, but list material items: debts

written off relating to irregular expenditure, recoverable

expenditure and other debts must be listed here)

Irregular expenditure written off

-

Total - -

Recoverable revenue written off

-




196



Total - -

Other debt written off

Staff and supplier debt ( The debts were written off in line

with Office of the Accountant General Practice Note 7 of

2004)

3 11

Total 3 11

Total debt written off 3 11

8.4 Details of theft

Note 2015/16 2014/15

8 R’000 R’000

Nature of theft

(Group major categories, but list material items)

Total - -

8.5 Forex losses

Note 2015/16 2014/15

8 R’000 R’000

Nature of losses


Total - -

9. Transfers and subsidies 2015/16 2014/15

R’000 R’000

Note

Provinces and municipalities 48, 49 - -

Departmental agencies and accounts Annex 1B - -

Higher education institutions Annex 1C - -

Foreign governments and international organisations Annex 1E - -

Public corporations and private enterprises Annex 1D - -

Non-profit institutions Annex 1F - -

Households Annex 1G 3 439 3 025

Total 3 439 3 025

Unspent funds transferred to the above beneficiaries -




197


10. Expenditure for capital assets Note 2015/16 2014/15

R’000 R’000

Tangible assets 7 922 8 124

Buildings and other fixed structures 40 - 213

Heritage assets 39, 41 - -

Machinery and equipment 39 7 922 7 911

Specialised military assets 39 - -

Land and subsoil assets 41 - -

Biological assets 39 - -


Software 40 - -

Mastheads and publishing titles 40 - -

Patents, licences, copyright, brand names, trademarks 40 - -

Recipes, formulae, prototypes, designs, models 40 - -

Services and operating rights 40 - -

Total 7 922 8 124

The following amounts have been included as project costs

in Expenditure for capital assets

Compensation of employees -

Goods and services -

Total - -

10.1 Analysis of funds utilised to acquire capital assets – 2015/16

Voted funds Aid

assistance

Total

R’000 R’000 R’000

Tangible assets - - 7 922

Buildings and other fixed structures - - -

Heritage assets - - -

Machinery and equipment 7 922 - 7 922

Specialised military assets - - -

Land and subsoil assets - - -

Biological assets - - -

Intangible assets

Software -

Mastheads and publishing titles -

Patents, licences, copyright, brand names,

trademarks

-




198


Recipes, formulae, prototypes, designs,

models

-

Services and operating rights -

Total 7 922 7 922

10.2 Analysis of funds utilised to acquire capital assets – 2014/15

Voted funds Aid assistance Total

R’000 R’000 R’000

Tangible assets 8 124 - 8 124

Buildings and other fixed structures 213 - 211

Heritage assets - - -

Machinery and equipment 7 911 - 7 911

Specialised military assets - - -

Land and subsoil assets - - -

Biological assets - - -

Intangible assets - - -

Software - - -

Mastheads and publishing titles - - -

Patents, licences, copyright, brand names,

trademarks

- - -

Recipes, formulae, prototypes, designs,

models

- - -

Services and operating rights - - -

Total 8 124 - 8 124

10.3 Finance lease expenditure included in Expenditure for capital assets

Note 2015/16 2014/15

R’000 R’000

Tangible assets - -

Buildings and other fixed structures -

Heritage assets -

Machinery and equipment -

Specialised military assets -

Land and subsoil assets -

Biological assets -

Total - -




199


11. Unauthorised expenditure 11.1 Reconciliation of unauthorised expenditure

Note 2015/16 2014/15

R’000 R’000

Opening balance - -

Prior period error -

As restated -

Unauthorised expenditure – discovered in current year (as

restated)

-

Less: Amounts approved by Parliament/Legislature with

funding

-

Less: Amounts approved by Parliament/Legislature without

funding

-

Capital -

Current -


Less: Amounts transferred to receivables for recovery 15 -

Closing balance -

Analysis of awaiting authorisation per economic

classification

-

Capital -

Current -

Transfers and subsidies -

Total - -

11.2 Analysis of unauthorised expenditure awaiting authorisation per economic classification

2015/16 2014/15

R’000 R’000

Capital

Current -


Total - -

11.3 Analysis of unauthorised expenditure awaiting authorisation per type

2015/16 2014/15

R’000 R’000

Unauthorised expenditure relating to overspending of the

vote or a main division within a vote

-

Unauthorised expenditure incurred not in accordance

with the purpose of the vote or main division

-

Total - -




200


11.4 Details of unauthorised expenditure – current year

Incident Disciplinary steps taken/criminal

proceedings

2015/16

R’000

Total -


Note 2014/15

R’000



Relating to 20XX/YY -


12. Cash and cash equivalents Note 2015/16 2014/15

R’000 R’000

Consolidated Paymaster General Account 918 11 038

Cash receipts - -

Disbursements 83 -

Cash on hand - -

Investments (Domestic) - -

Investments (Foreign) - -

Total 1 001 11 038




201



13. Other financial assets

Note 2015/16 2014/15

R’000 R’000

Current

Local -


Total - -

Foreign


Total - -

Total Current other financial assets - -

Note 2015/16 2014/15

R’000 R’000

Non-current

Local


Total - -

Foreign


Total - -

Total Non-current other financial assets - -

14. Prepayments and advances Note 2015/16 2014/15

R’000 R’000

Staff advances - -

Travel and subsistence - -

Prepayments (Not expensed) 14.2 5 92

Advances paid 14.1 - -

SOCPEN advances - -

Total 5 92




202



14.1 Advances paid

Note 2015/16 2014/15

14 R’000 R’000

National departments 92

Provincial departments -

Public entities -

Other entities -

Total - 92

14.2 Prepayments (Not expensed)

Note 2015/16 2014/15

14 R’000 R’000

Goods and services 5 -

Interest and rent on land -


Capital assets -

Other -

Total 5 -

14.3 Prepayments (Expensed)

Note 2015/16 2014/15

R’000 R’000

Goods and services 3 078 -

Interest and rent on land


Capital assets -

Other -

Total 3 078 -

Prepayments to the value of R3, 078,318 mainly relating to annual software license fees are

included in the current years' goods and Services expenditure as budget has been provided in

full. It is also a requirement to pay license fees upfront.




203


15. Receivables 2015/16 2014/15

Current Non-

current Total Current Non-

current

Total

Note

R’000 R’000 R’000 R’000 R’000 R’000

Claims

recoverable

15.1

540 540 1 218 - 1 218

Trade

receivables

15.2 - - - -

Recoverable

expenditure

15.3 - 16 - 16

Staff debt 15.4 93 1 94 106 40 146

Fruitless and

wasteful

expenditure

15.6 - - - -

Other

debtors

15.5 15 195 210 15 226 241

Total 648 196 844 1 355 266 1 621

15.1 Claims recoverable

Note 2015/16 2014/15

15 and Annex 4 R’000 R’000

National departments -

Provincial departments 505 1 218

Foreign governments -

Public entities -

Private enterprises 35 -

Higher education institutions -

Households and non-profit institutions -

Local governments -

Total 540 1 218

15.2 Trade receivables

Note 2015/16 2014/15

15 R’000 R’000


Total - -




204



15.3 Recoverable expenditure (disallowance accounts)

Note 2015/16 2014/15

15 R’000 R’000

Group major categories, but list material items)

Disallowance and Reversal accounts 16

Total - 16

15.4 Staff debt

Note 2015/16 2014/15

15 R’000 R’000


Employee debt to recover state guarantee payment 40

Employee debt to recover losses 2 20

Salary Related (Tax, Funeral advances, vehicle subsidy,

overpayments)

92 86

Total 94 146

15.5 Other debtors

Note 2015/16 2014/15

15 R’000 R’000


Rental deposits 210 241

Total 210 241

15.6 Fruitless and wasteful expenditure

Note 2015/16 2014/15

15 R’000 R’000

Opening balance - -

Less amounts recovered -

Less amounts written off -

Transfers from note 32 Fruitless and Wasteful Expenditure -

Interest -

Total - -

15.7 Impairment of receivables

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of receivables 209 266

Total 209 266




205


16. Investments Note 2015/16 2014/15

R’000 R’000

Non-Current - -

Shares and other equity -

(List investments at cost) -

Total - -

Securities other than shares Annex 2A

(List investments at cost) -

Total - -

Total non-current - -

2015/16 2014/15

R’000 R’000

Analysis of non-current investments - -

Opening balance -

Additions in cash -

Disposals for cash -

Non-cash movements -

Closing balance - -

16.1 Impairment of investments

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of impairment -

Total - -

17. Loans Note 2015/16 2014/15

R’000 R’000

Public corporations -

Higher education institutions -

Foreign governments -

Private enterprises -

Non-profit institutions -

Staff loans -

Total - -

Analysis of Balance

Opening balance -




206



New Issues -

Repayments -

Write-offs -

Closing balance - -

17.1 Impairment of loans

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of loans -

Total - -

18. Voted funds to be surrendered to the Revenue Fund Note 2015/16 2014/15

R’000 R’000

Opening balance 11 966 5 551

Prior period error 18.2 -

As restated 11 966 5 551

Transfer from statement of financial performance (as

restated)

1 404 11 966

Add: Unauthorised expenditure for current year 11

Voted funds not requested/not received 1.1 -

Transferred to retained revenue to defray excess

expenditure (PARLIAMENT/LEGISLATURES ONLY)

18.1

Paid during the year (11 966) (5 551)

Closing balance 1 404 11 966

18.1 Voted funds / (Excess expenditure) transferred to the retained funds (Parliament / Legislatures ONLY)

Note 2015/16 2014/15

18 R’000 R’000

Opening balance -

Transfer from statement of financial performance -

Transfer from Departmental Revenue to defray excess

expenditure

19 -

Closing balance - -


Note 2014/15

R’000



Relating to 2014/15





207


19. Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund Note 2015/16 2014/15

R’000 R’000

Opening balance 660 34

Prior period error 19.1 -

As restated 660 34

Transfer from Statement of Financial Performance (as

restated)

34 151 18 592

Own revenue included in appropriation 86 739 106 218

Transfer from aid assistance 4 - -

Transfer to voted funds to defray expenditure

(Parliament/Legislatures ONLY)

18.1 - -

Paid during the year (121 526) (124 184)

Closing balance 24 660


Note 2014/15

R’000



Relating to 2014/15 -


20. Bank Overdraft Note 2015/16 2014/15

R’000 R’000

Consolidated Paymaster General Account -

Fund requisition account -

Overdraft with commercial banks (Local) -

Overdraft with commercial banks (Foreign) -

Total - -




208


21. Payables – current Note 2015/16 2014/15

R’000 R’000

Amounts owing to other entities - -

Advances received 21.1 - -

Clearing accounts 21.2 420 121

Other payables 21.3 2 -

Total 422 121

21.1 Advances received

Note 2015/16 2014/15

21 R’000 R’000



Public entities -

Other institutions -

Total - -

21.2 Clearing accounts

Note 2015/16 2014/15

21 R’000 R’000

Description

(Identify major categories, but list material amounts)

Owing to Receiver of revenue 419 67

Owing to Pension Fund 1 -

Salary ACB Recalls - 57

Total 420 121

21.3 Other payables

Note 2015/16 2014/15

21 R’000 R’000

Description

(Identify major categories, but list material amounts) Owing to Dept of Public Works

2

-

Total 2 -




209



22. Payables – non-current 2015/16 2014/15

R’000 R’000 R’000 R’000 R’000

Note

One to

two years

Two to

three

years

More than

three

years

Total

Total

Amounts owing to

other entities

- -

Advances received 22.1 - -

Other payables 22.2 - -

Total - - - - -

22.1 Advances received

Note 2015/16 2014/15

22 R’000 R’000



Public entities -

Other institutions -

Total - -

22.2 Other payables

Note 2015/16 2014/15

22 R’000 R’000

Description

(Identify major categories, but list material amounts) -

Total - -




210


23. Net cash flow available from operating activities

Note 2015/16 2014/15

R’000 R’000

Net surplus/(deficit) as per Statement of Financial

Performance

35 555 30 558

Add back non cash/cash movements not deemed

operating activities

(37 800) (13 953)

(Increase)/decrease in receivables – current 777 2 014

(Increase)/decrease in prepayments and advances 87 (92)

(Increase)/decrease in other current assets - -

Increase/(decrease) in payables – current 301 (234)

Proceeds from sale of capital assets (1) (3)

Proceeds from sale of investments - -

(Increase)/decrease in other financial assets - -

Expenditure on capital assets 7 922 8 124

Surrenders to Revenue Fund (133 492) (129 735)

Surrenders to RDP Fund/Donor - -

Voted funds not requested/not received - -

Own revenue included in appropriation 86 739 106 218

Other non-cash items (133) (245)

Net cash flow generated by operating activities (2 245) 16 605

24. Reconciliation of cash and cash equivalents for cash flow purposes

Note 2015/16 2014/15

R’000 R’000

Consolidated Paymaster General account 918 11 038

Fund requisition account - -

Cash receipts - -

Disbursements 83 -

Cash on hand - -

Cash with commercial banks (Local) - -

Cash with commercial banks (Foreign) - -

Total 1 001 11 038




211


25. Contingent liabilities and contingent assets

25.1 Contingent liabilities

Note 2015/16 2014/15

R’000 R’000

Liable to Nature

Motor vehicle guarantees Employees Annex 3A -

Housing loan guarantees Employees Annex 3A -

Other guarantees Annex 3A -

Claims against the department Annex 3B -

Intergovernmental payables (unconfirmed balances) Annex 5 -

Environmental rehabilitation liability Annex 3B -

Other Annex 3B -

Total - -

25.2 Contingent assets

Note 2015/16 2014/15

R’000 R’000

Nature of contingent asset

-

-

-

Total - -

26. Commitments Note 2015/16 2014/15

R’000 R’000

Current expenditure

Approved and contracted 31 278 9 160

Approved but not yet contracted -

31 278 9 160

Capital expenditure

Approved and contracted - 245

Approved but not yet contracted -

- 245

Total Commitments 31 278 9 405

Indicate whether a commitment is for longer than a year.

Commitment for invoice tracking system is for a 3 year period




212


27. Accruals and payables not recognised

27.1 Accruals

2015/16 2014/15

R’000 R’000

Listed by economic classification

30 Days 30+ Days Total Total

Goods and services 4 201 4 201 3 458

Interest and rent on land - -

Transfers and subsidies - 53

Capital assets - -

Other 26 26 -

Total 4 227 - 4 227 3 511

Note 2015/16 2014/15

R’000 R’000

Listed by programme level

Administration 1 492 2 082

Sustainable Resource Management 303 444

Assets and Liabilities Management 144 187

Financial Governance 2 288 798

Total 4 227 3 511

Significant invoices for telephone, vehicle logsheet and Audit Costs are received after the end of the

month in line with standard procedures.

27.2 Payables not recognised

2015/16 2014/15

R’000 R’000

Listed by economic classification

30 Days 30+ Days Total Total

Goods and services 155 - 155 1

Interest and rent on land - - -

Transfers and subsidies - - -

Capital assets - - -

Other 335 - 335 252

Total 490 - 490 253




213



Note 2015/16 2014/15

R’000 R’000

Listed by programme level

Administration 6 13

Sustainable Resource Management 375

Assets and Liabilities Management -

Financial Governance 109 240

Total 490 253

Note 2015/16 2014/15

Included in the above totals are the following: R’000 R’000

Confirmed balances with other departments Annex 5 103 253

Confirmed balances with other government entities Annex 5 -

Total 103 253

28. Employee benefits Note 2015/16 2014/16

R’000 R’000

Leave entitlement 9 727 4 912

Service bonus (Thirteenth cheque) 5 497 5 628

Performance awards 10 004 8 532

Capped leave commitments 12 611 13 250

Other 139 125

Total 37 978 32 447

At this stage the department is not able to reliably measure the long term portion of the long

service awards; The Short Term portion of the long services award is included under Other.

Negative Leave included in Leave Entitlement amounts to R152, 247. Negative Leave credits

are due to the fact that employees receive credits pro- rata for the year annually in January.




214


29. Lease commitments

29.1 Operating leases expenditure

2015/16

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year 1 237 1 237

Later than 1 year and not later

than 5 years

704 704

Later than five years - -

Total lease commitments - - - 1 941 1 941

2014/15

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year 352 1 197 1 549

Later than 1 year and not later

than 5 years

1 395 1 395

Later than five years - -

Total lease commitments 352 2 592 2 944

The Photocopy machine leases are for a period of 3 Years. The machine reverts back to the

lessor at the end of the lease. There are no sale and leaseback arrangements.

30. Accrued departmental revenue Note 2015/16 2014/15

R’000 R’000

Tax revenue - -

Sales of goods and services other than capital assets - -

Fines, penalties and forfeits - -

Interest, dividends and rent on land 14 838 8 893

Sales of capital assets - -

Transactions in financial assets and liabilities - -

Transfers received 625 -

Other - -

Total 15 463 8 893




215



30.1 Analysis of accrued departmental revenue

Note 2015/16 2024/25

R’000 R’000


Less: amounts received 8 893 15 157

Add: amounts recognised 15 463 8 893

Less: amounts written-off/reversed as irrecoverable - -


31. Irregular expenditure 31.1 Reconciliation of irregular expenditure

Note 2015/16 2014/15

R’000 R’000



As restated 16 305 16 305

Add: Irregular expenditure – relating to prior year -

Add: Irregular expenditure – relating to current year -

Less: Prior year amounts condoned -

Less: Current year amounts condoned -

Less: Amounts not condoned and recoverable 15 -

Less: Amounts not condoned and not recoverable -


Analysis of awaiting condonation per age classification

Current year -

Prior years 16 305 16 305

Total 16 305 16 305

31.2 Details of irregular expenditures under investigation (not included in the main note)

Incident 2015/16

R’000

PPAC has instituted a case with the SAPS commercial Crime Directorate as

recommended by Public Protector this case is in progress

The Department has also instituted internal investigation in terms of Section 38 of the

PFMA and the National Treasury Guideline on irregular expenditure, this investigation is

complete.

16 305

Total 16 305




216



32. Fruitless and wasteful expenditure 32.1 Reconciliation of fruitless and wasteful expenditure

Note 2015/16 2014/15

R’000 R’000

Opening balance 2 17


As restated 2 17

Fruitless and wasteful expenditure – relating to prior year -

Fruitless and wasteful expenditure – relating to current year 2

Less: Amounts resolved (2) (17)

Less: Amounts transferred to receivables for recovery 15.6 -

Closing balance - 2

32.2 Analysis of awaiting resolution per economic classification

33. Related party transactions Revenue received Note 2015/16 2014/15

R’000 R’000

Tax revenue -

Sales of goods and services other than capital assets -

Fines, penalties and forfeits -

Interest, dividends and rent on land -

Sales of capital assets -

Transactions in financial assets and liabilities -

Transfers received -

Total - -

Payments made Note 2015/16 2014/15

R’000 R’000

Goods and services -

Interest and rent on land -

Expenditure for capital assets -

Payments for financial assets -

Transfers -

Total - -

2015/16 2014/15

R’000 R’000

Current 0 2

Capital


Total - 2




217



Note 2015/16 2014/15

R’000 R’000

Year end balances arising from revenue/payments

Receivables from related parties -

Payables to related parties -

Total - -

Note 2015/16 2014/15

R’000 R’000

Loans to /from related parties

Non-interest bearing loans to/(from) -

Interest bearing loans to/(from) -

Total - -

Note 2015/16 2014/15

R’000 R’000

Other

Guarantees issued/received -

List other contingent liabilities between department and

related party

-

Total - -

Note 2015/16 2014/15

R’000 R’000

In kind goods and services provided/received

List in kind goods and services between the department and

the related party

-

-

Total - -

The Department of Finance occupies a building owned by the Department of Public Works,

Roads and Transport. Building is provided free of charge. Key Management Personnel are

related party to the Department of Finance and also close family of the Key Management

Personnel are related party to the Department of Finance. All Provincial Departments in the

North West Province are related parties to each other.




218



34. Key management personnel

No. of

Individuals

2015/16 2014/15

R’000 R’000

Political office bearers (provide detail below) 1 1 903 2 164

Officials:

Level 15 to 16 3 3 617 4 610

Level 14 (incl. CFO if at a lower level) 8 9 655 8 625

Family members of key management personnel 1

156 -

Total 15 331 15 399

35. Movable Tangible Capital Assets

MOVEMENT IN MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR

ENDED 31 MARCH 2016

Opening

balance

Value

adjustments

Additions Disposals Closing

Balance

R’000 R’000 R’000 R’000 R’000

HERITAGE ASSETS - - - - -

Heritage assets - - - - -

MACHINERY AND

EQUIPMENT

21 421 - 7 921 978 28 364

Transport assets - - - - -

Computer equipment 11 308 4 379 881 14 806

Furniture and office equipment 6 952 1 688 70 8 570

Other machinery and equipment 3 161 1 854 27 4 988

SPECIALISED MILITARY

ASSETS

Specialised military assets - - - - -

BIOLOGICAL ASSETS

Biological assets - - - - -

Capital Work-in-progress

(Effective 1 April 2016)

-

TOTAL MOVABLE TANGIBLE

CAPITAL ASSETS

21 421 - 7 921 978 28 364




219


for the year ended 31 March 2016 Movable Tangible Capital Assets under investigation

Number Value

R’000

Included in the above total of the movable tangible capital assets per the

asset register are assets that are under investigation:

Heritage assets -



Biological assets

35.5 Additions

ADDITIONS TO MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR

ENDED 31 MARCH 2016

Cash* Non-cash** (Capital

Work in

Progress

current

costs and

finance

lease

payments)

Received

current, not

paid

(Paid

current

year,

received

prior year)

Total

R’000 R’000 R’000 R’000 R’000


Heritage assets -

MACHINERY AND EQUIPMENT 7 921 - - - 7 921

Transport assets - -

Computer equipment 4 379 4 379

Furniture and office equipment 1 688 1 688

Other machinery and equipment 1 854 1 854


ASSETS

- - - - -


BIOLOGICAL ASSETS - - - - -

Biological assets -

TOTAL ADDITIONS TO

MOVABLE TANGIBLE CAPITAL

ASSETS

7 921 - - - 7 921




220


35.5 Disposals

DISPOSALS OF MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR

THE YEAR ENDED 31 MARCH 2016

Sold for

cash

Non-cash

disposal

Total

disposals

Cash

Received

Actual

R’000 R’000 R’000 R’000

HERITAGE ASSETS - - - -

Heritage assets - -

MACHINERY AND EQUIPMENT - 978 978 1

Transport assets - -

Computer equipment 881 881 1

Furniture and office equipment 70 70 -

Other machinery and equipment 27 27 -


ASSETS

- - - -

Specialised military assets - -

BIOLOGICAL ASSETS - - - -

Biological assets - -

TOTAL DISPOSAL OF

MOVABLE TANGIBLE CAPITAL

ASSETS

- 978 978 1

The cash received relates to an amount for removing damaged and obsolete/redundant assets

for which the department received R612 from a waste disposal company




221



35.5 Movement for 2014/15

MOVEMENT IN TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31

MARCH 2015

Opening

balance

Prior

period

error


Balance

R’000 R’000 R’000 R’000 R’000


Heritage assets -

MACHINERY AND

EQUIPMENT

17 732 - 8 049 4 360 21 421

Transport assets 2 566 2 566 -

Computer equipment 9 982 2 586 1 260 11 308

Furniture and office equipment 5 937 1 409 394 6 952

Other machinery and equipment 1 813 1 488 140 3 161


ASSETS

- - - - -


BIOLOGICAL ASSETS - - - - -

Biological assets -

TOTAL MOVABLE TANGIBLE

CAPITAL ASSETS

17 732 - 8 049 4 360 21 421

35..1 Prior period error

Note 2014/15

R’000



Relating to 2014/15 (9)

(9)

Total prior period errors (9)

Trolley returned to supplier before year-end was incorrectly included in 2014/15 additions and the asset

register. It has been corrected. Refund was received.




222


35.4 Minor assets

MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31

MARCH 2016

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Opening

balance

- - - 6 426 - 6 426

Value

adjustments

- - - - - -

Additions - - - 765 - 765

Disposals 174 174

TOTAL MINOR

ASSETS

- - - 7 017 - 7 017

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

Number of R1

minor assets

- - - 986 - 986

Number of minor

assets at cost

- - - 4 341 - 4 341

TOTAL NUMBER

OF MINOR

ASSETS

- - - 5 327 5 327

Minor Capital Assets under investigation

Number Value

R’000

Included in the above total of the minor capital assets per the asset

register are assets that are under investigation:


Intangible assets

Heritage assets

Machinery and equipment 319 389

Biological assets

Assets are to be followed up as officials were on field work and their offices could not be accessed




223



MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31

MARCH 2015

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Opening

balance

5 601 5 601

Prior period

error

- -

Additions 1 368 1 368

Disposals 543 543

TOTAL MINOR

ASSETS

- - - 6 426 - 6 426

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

Number of R1

minor assets

854 - 854

Number of

minor assets

at cost

3 912 - 3 912

TOTAL

NUMBER OF

MINOR

ASSETS

- - - 4 766 4 766

35.5 Movable assets written off

MOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED AS AT 31 MARCH 2016

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Assets written

off

1 152 1 152

TOTAL

MOVABLE

ASSETS

WRITTEN OFF

- - - 1 152 - 1 152




224



MOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED AS AT 31 MARCH 2015

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Assets written

off

2 337 2 337

TOTAL

MOVABLE

ASSETS

WRITTEN OFF

- - - 2 337 - 2 337

36. Immovable Tangible Capital Assets MOVEMENT IN IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE

YEAR ENDED 31 MARCH 2016

Opening

balance

Value

adjustments


Balance

R’000 R’000 R’000 R’000

BUILDINGS AND OTHER

FIXED STRUCTURES

213 - - 213 -

Dwellings - - - -

Non-residential buildings -

Other fixed structures 213 - 213 -


Heritage assets - - - -

LAND AND SUBSOIL ASSETS - - - - -

Land - - - -

Mineral and similar non-

regenerative resources

- - - -

Capital Work-in-progress

(Effective 1 April 2016)

- - - - -

TOTAL IMMOVABLE

TANGIBLE CAPITAL ASSETS

213 - - 213 -

Immovable Tangible Capital Assets under investigation

Number Value

R’000

Included in the above total of the immovable tangible capital assets per the

asset register are assets that are under investigation:

Buildings and other fixed structures

Heritage assets

Land and subsoil assets




225



36.1 Additions

ADDITIONS TO IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Cash Non-cash (Capital

Work in

Progress

current

costs and

finance

lease

payments)

Received

current,

not paid

(Paid

current

year,

received

prior year)

Total

R’000 R’000 R’000 R’000 R’000

BUILDING AND OTHER FIXED

STRUCTURES

- - - - -

Dwellings -

Non-residential buildings -

Other fixed structures -


Heritage assets -

LAND AND SUBSOIL ASSETS - - - - -

Land -



-

TOTAL ADDITIONS TO

IMMOVABLE TANGIBLE

CAPITAL ASSETS

- - - - -




226



DISPOSALS OF IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Sold for

cash

Non-cash

disposal

Total

disposals

Cash

Received

Actual

R’000 R’000 R’000 R’000

BUILDINGS AND OTHER FIXED

STRUCTURES

- 213 213 -

Dwellings - - -

Non-residential buildings - - -

Other fixed structures 213 213 -

HERITAGE ASSETS - - - -

Heritage assets - -

LAND AND SUBSOIL ASSETS - - - -

Land -



-

TOTAL DISPOSALS OF

IMMOVABLE TANGIBLE

CAPITAL ASSETS

- - - -

36.3 Movement for 2014/15

MOVEMENT IN IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Opening

balance

Prior

period

error


Balance

R’000 R’000 R’000 R’000 R’000

BUILDINGS AND OTHER

FIXED STRUCTURES

- - 213 - 213

Dwellings - - - -

Non-residential buildings - - - -

Other fixed structures - 213 - 213


Heritage assets - - - -

LAND AND SUBSOIL ASSETS

Land - - - -



- - - -

TOTAL IMMOVABLE

TANGIBLE CAPITAL ASSETS

- - 213 - 213

36.2 Disposals




227



Assets subjected to transfer in terms of S42 of the PFMA – 2015/16

Number of

assets

Value of

assets

R’000


STRUCTURES

- -

Dwellings

Non-residential buildings

Other fixed structures

HERITAGE ASSETS - -

Heritage assets

LAND AND SUBSOIL ASSETS - -

Land



TOTAL - -

Assets subjected to transfer in terms of S42 of the PFMA – 2014/15

Number of

assets

Value of

assets

R’000


STRUCTURES

2 213

Dwellings - -

Non-residential buildings - -

Other fixed structures 2 213

HERITAGE ASSETS - -

Heritage assets - -

LAND AND SUBSOIL ASSETS - -

Land - -



- -

TOTAL 2 213




228

36.4 S42 Immovable assets



37.1 Correction of prior period errors

Note 2014/15

R’000

Revenue: (E.g. Annual appropriation, Departmental

revenue, Aid assistance, etc.)

Line item 1 affected by the change


Net effect -

Note 2014/15

R’000

Expenditure: Goods and services

Legal services (4 658)

Audit cost-External 4 658

Property Payments: Other (576)

Property Payments: Property maintenance and repairs 576

Expenditure: Transfers and subsidies

Transfer to Higher Education (999)

Household: Other transfers to households 999

Net effect -

Note 2014/15

R’000

Assets: (E.g. Receivables, Investments, Accrued

departmental revenue, Movable tangible capital

assets, etc.)


Net effect -

Note 2014/15

R’000

Liabilities: (E.g. Payables current, Voted funds to be

surrendered, Commitments, Provisions, etc.)

Payables not recognised: Confirmed balances with

Departments.

194

Net effect 194

Prior year bursaries for non-employees, Property Payments for office renovations and

Audit fees for Forensic investigation has been reclassified under Transfers to other

household (Bursaries non-employee), Property Maintenance and repairs and Audit fees

external Forensic Investigation in line with SCOA allocations. Inter-departmental

payables not recognised have been increased by a claim payable to Office of the Premier

in order to achieve completeness.

37. Prior period errors




229

AN

NE

XU

RE

S T

O T

HE

AN

NU

AL

FIN

AN

CIA

L S

TA

TE

ME

NT

S

for

the y

ea

r e

nd

ed

31

Ma

rch

201

6

A

NN

EX

UR

E 1

G

ST

AT

EM

EN

T O

F T

RA

NS

FE

RS

TO

HO

US

EH

OL

DS

H

OU

SE

HO

LD

S

TR

AN

SF

ER

AL

LO

CA

TIO

N

EX

PE

ND

ITU

RE

2014/1

5

Ad

juste

d

Ap

pro

-

pri

ati

on

Act

Ro

ll

Overs

Ad

just-

men

ts

To

tal

Availab

le

Actu

al

Tra

nsfe

r

% o

f

Availab

le

fun

ds

Tra

nsfe

rred

Ap

pro

-

pri

ati

on

Act

R'0

00

R

'00

0

R'0

00

R

'00

0

R'0

00

%

R

'00

0

Tra

ns

fers

Burs

ari

es

Non

em

plo

yees

1 6

43

20

1 6

63

1 5

28

92%

1 0

03

Leave g

ratu

ity

1 4

47

32

1 4

79

1 4

32

97%

2 0

65

Cla

ims

again

st th

e s

tate

-

480

480

479

100%

3 0

90

- 532

3 6

22

3 4

39

3 0

68

Su

bsid

ies

-

-

-

- -

- -

- -

TO

TA

L

3 0

90

- 532

3 6

22

3 4

39

3 0

68

An

nu

al R

ep

ort

20

15

/16

230

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

A

NN

EX

UR

ES

TO

TH

E A

NN

UA

L F

INA

NC

IAL

ST

AT

EM

EN

TS

fo

r th

e y

ea

r e

nd

ed

31

Ma

rch

201

6

A

NN

EX

UR

E 4

C

LA

IMS

RE

CO

VE

RA

BL

E

Go

vern

men

t E

nti

ty

Co

nfi

rme

d b

ala

nce

o

uts

tan

din

g

Un

co

nfi

rme

d b

ala

nce

ou

tsta

nd

ing

T

ota

l C

as

h in

tra

nsit

at

yea

r en

d

201

5/1

6 *

31/0

3/2

016

31/0

3/2

015

31/0

3/2

016

31/0

3/2

015

31/0

3/2

016

31/0

3/2

015

Rec

eip

t d

ate

up

to

six

(6)

wo

rkin

g

days a

fter

yea

r en

d

Am

ou

nt

R’0

00

R’0

00

R’0

00

R’0

00

R’0

00

R’0

00

R

’000

Dep

art

men

t

452

Dep

art

ment of

Econom

y and

Ente

rpri

se D

evelo

pm

ent

191

- 452

191

-

Nort

h W

est

Develo

pm

ent

Corp

ora

tion

249

249

-

Dep

art

ment of

Health

8

-

8

Dep

art

ment of

Loca

l Govern

men

t and

Hu

man S

ettle

me

nt

46

305

-

46

305

Off

ice o

f th

e P

rem

ier

11

196

-

11

196

Public

Work

s

33

- 33

Com

munity

Safe

ty a

nd T

ransp

ort

M

ana

gem

en

t

232

-

232

256

501

249

717

505

1 2

18

-

O

the

r G

overn

men

t E

nti

ties

TO

TA

L

256

501

249

717

505

1 2

18

An

nu

al R

ep

ort

20

15

/16

231

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

AN

NE

XU

RE

5

INT

ER

-GO

VE

RN

ME

NT

PA

YA

BL

ES

G

OV

ER

NM

EN

T E

NT

ITY

Co

nfi

rme

d b

ala

nce

o

uts

tan

din

g

Un

co

nfi

rme

d b

ala

nce

ou

tsta

nd

ing

T

OT

AL

C

as

h in

tra

nsit

at

yea

r en

d

201

5/1

6 *

31/0

3/2

016

31/0

3/2

015

31/0

3/2

016

31/0

3/2

015

31/0

3/2

016

31/0

3/2

015

Paym

en

t d

ate

up

to

six

(6)

wo

rkin

g

days b

efo

re

yea

r en

d

Am

ou

nt

R’0

00

R’0

00

R’0

00

R’0

00

R’0

00

R’0

00

R

’000

DE

PA

RT

ME

NT

S

Cu

rren

t S

outh

Afr

ica

n P

olic

e S

erv

ices

O

ffic

e o

f th

e P

rem

ier

8

194

103

-

103

8

194

Su

bto

tal

- 202

103

-

103

202

N

on

-cu

rren

t

Dep

art

ment of

Public

Wo

rks

and

R

oads

1

- 1

Dep

art

ment of

Eco

nom

y &

E

nte

rpri

se D

evelo

pm

ent

5

- 5

An

nu

al R

ep

ort

20

15

/16

232

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

Dep

art

ment of

Just

ice a

nd

const

itutio

na

l develo

pm

ent

45

- 45

Su

bto

tal

- 51

- -

- 51

- -

TO

TA

L

- 253

103

-

103

253

-

-

O

TH

ER

GO

VE

RN

ME

NT

EN

TIT

Y

Cu

rren

t

-

-

-

-

-

-

Su

bto

tal

- -

- -

- -

- -

-

N

on

-cu

rren

t

-

-

-

-

-

-

Su

bto

tal

- -

- -

- -

- -

TO

TA

L

- 253

103

-

103

253

-

-

* F

or

the

Cas

h in

tra

nsi

t co

lum

ns

- P

leas

e n

ote

th

e fo

llow

ing

:

- P

rovi

ncia

l dep

artm

ents

mus

t onl

y re

flect

pay

men

ts to

dep

artm

ents

with

in th

eir

prov

ince

- N

atio

nal d

epar

tmen

ts m

ust o

nly

refle

ct p

aym

ents

to o

ther

nat

iona

l dep

artm

ents

An

nu

al R

ep

ort

20

15

/16

233

An

nu

al R

epo

rt f

or

2015

/16

Fin

an

cia

l Yea

r V

ote

07

: D

epa

rtm

ent

of

Fin

ance

P

rovi

nce

of

Nor

th W

est

AnnualReport

2015/2016

PR342/2016 ISBN: 978-0-621-45005-7

Documents

Annual - North West Annual report - Finan… · In the prior year, the department received a transfer from FASSET in March 2015 for paying its skills development levies, whereas this