Monthly Budget Statement - Govan Mbeki Municipality · The monthly budget statement of a municipality must ... performance in the revenue is also due to MSIG allocation ... Electricity

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Monthly Budget Statement MFMA Section 71 Report August 2013

Govan Mbeki Local Municipality

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Table Of Contents

1. Introduction ............................................................................................................................... 3

1.1. Purpose ............................................................................................................................................ 3

1.2. Background ...................................................................................................................................... 3

2. Section 13: Quality Certification By Accounting Officer ....................................... 4

3. Executive Summary ............................................................................................................... 5

3.1 Budget Summary statement ............................................................................................................. 5

3.2 Key Financial indicators ..................................................................................................................... 7

3.3 Ratio Analysis ..................................................................................................................................... 8

4. Monthly statements ............................................................................................................... 9

4.1 Financial Performance (Revenue and expenditure) .......................................................................... 9

4.2 Financial Performance (Standard classification) ............................................................................. 10

4.3 Financial Performance (Revenue and expenditure per Municipal vote) ........................................ 11

4.4 Financial Position ............................................................................................................................. 12

4.5 Cash flow Statement ....................................................................................................................... 13

5. Detailed analysis on balances .........................................................................................14

5.1 Loans & Investments ....................................................................................................................... 14

5.2 Debtors ............................................................................................................................................ 15

5.3 Creditors .......................................................................................................................................... 34

5.4 Budget Statement - Capital Expenditure ......................................................................................... 36

5.5 Salary Related Information .............................................................................................................. 37

5.6 Stores ............................................................................................................................................... 38

5.7 Supply Chain Management ............................................................................................................. 39

5.7.1 Deviations on the Supply Chain Management Policy for August 2013. .................................. 39

5.7.2 Purchases above R 100,000 for August 2013. ......................................................................... 42

5.8 Supporting Documents –C Schedules .............................................................................................. 43

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1. Introduction

1.1. Purpose

To comply with section 71(1) of the Municipal Finance Management Act (MFMA), by submission of a report in a prescribed format to the Mayor within 10 working days after the end of each month on the state of the Municipality’s budget. The monthly Budget Statement also aims to provide an update on indicators critical to the municipality’s viability and serve as an early warning indicator where remedial action is required. The consolidated performance is a high level overview of the municipality’s viability and sustainability.

1.2. Background

The Municipal Budget and Reporting Regulations (MBRR) are designed to achieve a range of objectives,

including improving the local government sphere’s ability to deliver basic services by facilitating sustainability

and better medium term planning and policy choices on service delivery.

The report has been prepared in terms of the following legislative framework:

i. The Municipal Finance Management Act – No.56 of 2003,Section 71

ii. And the Municipal Budget and Reporting Regulations

The MBRR highlights the format of the monthly budget statements.

“28. The monthly budget statement of a municipality must be in the format specified in Schedule C and

includes all the required tables, charts and explanatory information, taking into account any guidelines issued

by the Minister in terms of Section 168 (1) of the Act.”

The objective of these Regulations is to ensure sound and sustainable management of the budgeting and

reporting practices of Municipalities by establishing uniform norms and standards and other requirements for

ensuring transparency, accountability and appropriate lines of responsibility in the budgeting and reporting

process and other relevant matters as required by the Act.

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2. Section 13: Quality Certification By Accounting Officer

QUALITY CERTIFICATE I, M F Mahlangu , the municipal manager of Govan Mbeki Local Municipality, hereby certify that:-

The monthly budget statement report and supporting documentation for the month of August 2013 has been prepared in accordance with the Municipal Finance Management Act and the regulations made under the Act. Print Name: J Mokgatsi Chief Financial Officer of Govan Mbeki Local Municipality (MP307) Signature:

Date:

Print Name: M F Mahlangu Municipal Manager of Govan Mbeki Local Municipality (MP307) Signature:

Date:

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3. Executive Summary

The following table provides a summary of the municipality’s performance on the Capital and Operational budget as at 30 August 2013:

3.1 Budget Summary statement MP307 Govan Mbeki - Table C1 Monthly Budget Statement Summary - M02 August

Description

2012/13 Budget Year 2013/14

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

%

Financial Performance Property rates 173 240 159 194 – 15 945 31 914 26 532 5 382 20% 159 194

Service charges 698 642 801 167 – 63 299 127 496 133 528 (6 032) -5% 801 167

Investment revenue 4 316 1 292 – 188 345 215 129 60% 37 247

Transfers recognised - operational 193 751 196 735 – 1 750 82 943 32 789 50 154 153% 196 735

Other own revenue 123 909 211 079 – 18 915 35 434 35 180 254 1% 211 079

Total Revenue (excluding capital transfers and contributions)

1 193 858 1 369 466 – 100 097 278 132 228 244 49 887 22% 1 405 421

Employee costs 313 275 331 392 – 27 004 55 110 55 232 (122) -0% 331 392

Remuneration of Councillors 15 550 17 313 – 1 284 2 574 2 886 (311) -11% 17 313

Depreciation & asset impairment 303 633 85 309 – – – 14 218 (14 218) -100% 85 309

Finance charges 4 027 12 352 – 911 1 314 2 059 (745) -36% 12 352

Materials and bulk purchases 476 456 499 940 – 49 710 49 744 83 323 (33 580) -40% 499 940

Transfers and grants 31 564 56 691 – 1 044 1 085 9 448 (8 364)

56 691

Other expenditure 45 619 438 963 – 24 176 29 866 73 161 (43 295) -59% 438 963

Total Expenditure 1 190 124 1 441 961 – 104 130 139 691 240 327 (100 635) -42% 1 441 961

Surplus/(Deficit) 3 734 (72 494) – (4 033) 138 440 (12 082) 150 523 -1246% (36 539)

Transfers recognised - capital 107 340 87 245 – 4 4 14 541 (14 537) -100% 87 245

Contributions & Contributed assets 10 539 160 870 – – 4 660 26 812 (22 152) -83% 160 870

Surplus/(Deficit) after capital transfers & contributions

121 612 175 620 – (4029) 143 105 29 270 113835 389% 211 576

Share of surplus/ (deficit) of associate – – – – – – –

–

Surplus/ (Deficit) for the year 121 612 175 620 – (4 029) 143 105 29 270 113 835 389% 211 576

Capital expenditure & funds sources Capital expenditure 132 521 260 039 – 6 548 23 822 43 340 (19 518) -45% 260 039

Capital transfers recognised 114 998 250 266 – 6 548 23 822 41 711 (17 889) -43% 250 266

Public contributions & donations – – – – – – –

–

Borrowing – – – – – – –

–

Internally generated funds 17 523 9 773 – – – 1 629 (1 629) -100% 9 773

Total sources of capital funds 132 521 260 039 – 6 548 23 822 43 340 (19 518) -45% 260 039

Financial position

Total current assets 461 620 216 209 –

617 740

216 209

Total non current assets 3 241 398 3 274 484 –

3 270741

3 274 484

Total current liabilities 328 286 553 858 –

374 725

553 858

Total non current liabilities 173 351 44 048 –

173 744

44 048

Community wealth/Equity 3 201 381 2 892 782 –

3 340 012

2 892 782

Cash flows Net cash from (used) operating 36 455 56 469 – (2 504) 73 210 9 412 63 799 678% 56 469

Net cash from (used) investing (11 399) (75 265) –

(306) (9 120) (12 544) 3 424 -27% (75 265)

Net cash from (used) financing (7 686) (2 757) –

(66) (2 921)

(459) (2 462) 536% (2 757)

Cash/cash equivalents at the month/year end

35 257 13 706

–

–

(26 864) 31 665 (58 530) -185% (109 585)

Debtors & creditors analysis 0-30

Days 31-60 Days

61-90 Days

91-120 Days

121-150 Days

151-180 Days

181 Dys-1 Yr

Over 1Yr

Total

Debtors Age Analysis

Total By Revenue Source

26 778 32 689

13 950 15 630 11 401 12 797 62 899 515 265 691 409

Creditors Age Analysis

Total Creditors

13 633 32 253

1 765 3 061

–

– 72 500

– 123 211

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Comments on the Budget Summary Statement

Operating Revenue

The overall performance on the revenue component is 22% above the budget. The reason for this

performance in the revenue is also due to MSIG allocation received during the month.

Operating Expenditure

The overall performance on the expenditure component is 42% below the budget. Under the operating

expenditure less is being spent than budgeted for. The highest unspent budget is depreciation and

impairment. Depreciation and impairment will be calculated at year end so the expense will be realised then.

Other expenditure also been under spent by 59%. This spending pattern is consistent with management’s plan

to cut costs.

Capital Expenditure

The Capital Expenditure for the month of August is R6 547 756 this expenditure is all for MIG projects

Cash Flows

At the end of August 2013 we had a positive bank statement balance of R12 439 106.Our cash book balance

for the same period is overdrawn by 26 864 258.The difference is due to outstanding cheques and EFT

payments not yet reflected on the bank statements.

Debtors and Creditors

Our Debtors book had a total balance of R691 million as at August month end. Collection still remains a

challenge as indicated by the huge amounts of old outstanding debtors.

The total creditors balance amounted to R123 million for the same period.

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3.2 Key Financial indicators Financial Operating surplus for the period 143 million Debtors Average payment rate for the month 73% Creditors days 111 Days (Licence fees due to department of transport) Overall operating results Income R 278 132,000 Expenditure R 139,691,000 Surplus R 138,440,000 Debtors Total debtors outstanding R 691,409,014 Distribution Losses (%) Electricity: 48% Water: 23%

Cash Management Bank statement balance: R 12,439,106 Cashbook balance: (Overdrawn) R(26,864,258) Investments: R 16,699,048 Loan Balance: R 20,913,468 Liabilities Unspent Conditional grant R 4,477,609 Trade creditors R 113,126,000 Total loans R 20,717,152 MIG Capital Expenditure : Allocation R 87,245,000 Expenditure R 6 548 000 Human resources Salary bill for Councillors R 1,289,837 Salary bill for employees R 28,105,297 Work force cost as a % of income 24% Total staff complement 1 308 Staff resignations 8 Staff Appointments 2

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3.3 Ratio Analysis

MP307 Govan Mbeki - Supporting Table SC2 Monthly Budget Statement - performance indicators - M02 August

Description of financial indicator Basis of calculation Ref

2012/13 Budget

Year 2013/14

Audited Outcome

Original Budget

Adjusted Budget

YearTD actual

Full Year Forecast

Borrowing Management

Capital Charges to Operating Expenditure Interest & principal paid/Operating

Expenditure 0,0% 6,8% 0,0% 0,9% 2,1%

Borrowed funding of 'own' capital expenditure Borrowings/Capital expenditure excl. transfers and grants

0,0% 0,0% 0,0% 0,0% 0,0%

Safety of Capital

Debt to Equity Loans, Accounts Payable, Overdraft & Tax Provision/ Funds & Reserves

9,4% 12,0% 0,0% 10,4% 12,0%

Gearing Long Term Borrowing/ Funds & Reserves -4790,6% 0,0% 0,0% 0,0%

Liquidity

Current Ratio Current assets/current liabilities 1

140,6% 39,0% 0,0% 164,9% 39,0%

Liquidity Ratio Monetary Assets/Current Liabilities 10,8% 5,6% 0,0% 0,2% 5,6%

Revenue Management

Annual Debtors Collection Rate (Payment Level %)

Last 12 Mths Receipts/ Last 12 Mths Billing

Outstanding Debtors to Revenue Total Outstanding Debtors to Annual Revenue

43,1% 14,6% 0,0% 255,2% 14,6%

Longstanding Debtors Recovered Debtors > 12 Mths Recovered/Total Debtors > 12 Months Old

0,0% 0,0% 0,0% 0,0% 0,0%

Creditors Management

Creditors System Efficiency % of Creditors Paid Within Terms (within MFMA s 65(e))

Funding of Provisions

Percentage Of Provisions Not Funded Unfunded Provisions/Total Provisions

Other Indicators

Electricity Distribution Losses % Volume (units purchased and generated less units sold)/units purchased and generated

2 38.09% 10,0% 48,0% 48,0%

Water Distribution Losses % Volume (units purchased and own source less units sold)/Total units purchased and own source

2 20,0% 10,0% 23,0% 23,0%

Employee costs Employee costs/Total Revenue - capital revenue

26,2% 24,2% 0,0% 19,8% 24,2%

Repairs & Maintenance R&M/Total Revenue - capital revenue 2,8% 7,5% 0,0% 2,0% 7,5%

Interest & Depreciation I&D/Total Revenue - capital revenue 25,8% 7,1% 0,0% 0,5% 2,2%

IDP regulation financial viability indicators

i. Debt coverage (Total Operating Revenue - Operating Grants)/Debt service payments due within financial year)

3140,2% -48553,3%

-4873,9% -7302,2%

ii. O/S Service Debtors to Revenue Total outstanding service debtors/annual revenue received for services

73,6% 24,9% 556,7%

iii. Cost coverage (Available cash + Investments)/monthly fixed operational expenditure

5,7% -7,7% -33,4% -246,3%

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4. Monthly statements

4.1 Financial Performance (Revenue and expenditure)

Description

2012/13 Budget Year 2013/14

Audited Outcome

Original Budget

Adjusted

Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Revenue By Source

Property rates 173 240 159 194 – 15 945 31 914 26 532 5 382 20% 159 194

Property rates - penalties & collection charges – – – – – – – –

Service charges - electricity revenue 334 268 382 875 – 35 587 68 578 63 812 4 765 7% 382 875

Service charges - water revenue 235 354 269 530 – 14 909 34 028 44 922 (10 893) -24% 269 530

Service charges - sanitation revenue 51 927 59 446 – 5 591 10 219 9 908 311 3% 59 446

Service charges - refuse revenue 77 093 79 316 – 7 211 14 671 13 219 1 452 11% 79 316

Service charges - other – 10 000 – – – 1 667 (1 667) -100% 10 000

Rental of facilities and equipment 3 872 4 675 – 238 449 779 (330) -42% 4 675

Interest earned - external investments 4 316 1 292 – 188 345 215 129 60% 1 292

Interest earned - outstanding debtors 31 233 35 955 – 2 676 5 775 5 993 (218) -4% 35 955

Dividends received – – – – – – – –

Fines 8 014 9 721 – 222 586 1 620 (1 034) -64% 9 721

Licences and permits 1 14 – 0 0 2 (2) -82% 14

Agency services 47 043 33 935 – 9 532 13 415 5 656 7 760 137% 33 935

Transfers recognised - operational 193 751 196 735 – 1 750 82 943 32 789 50 154 153% 196 735

Other revenue 13 324 91 778 – 3 620 6 741 15 296 (8 555) -56% 91 778

Gains on disposal of PPE 20 422 35 000 – 2 627 8 468 5 833 2 635 45% 35 000

Total Revenue (excluding capital transfers and contributions)

1 193 858 1 369 466 – 100 097 278 132 228 244 49 887 22% 1 369 466

Expenditure By Type

Employee related costs 313 275 331 392 – 27 004 55 110 55 232 (122) 0% 331 392

Remuneration of councillors 15 550 17 313 – 1 284 2 574 2 886 (311) -11% 17 313

Debt impairment (252 836) 50 159 – – – 8 360 (8 360) -100% 50 159

Depreciation & asset impairment 303 633 85 309 – – – 14 218 (14 218) -100% 85 309

Finance charges 4 027 12 352 – 911 1 314 2 059 (745) -36% 12 352

Bulk purchases 476 456 499 940 – 49 710 49 744 83 323 (33 580) -40% 499 940

Other materials – – – – – – – –

Contracted services 61 108 79 551 – 9 350 10 532 13 258 (2 726) -21% 79 551

Transfers and grants 31 564 56 691 – 1 044 1 085 9 448 (8 364) -89% 56 691

Other expenditure 237 347 309 253 – 14 826 19 334 51 542 (32 209) -62% 309 253

Loss on disposal of PPE – – – – – – – –

Total Expenditure 1 190 124 1 441 961 – 104 130 139 691 240 327 (100 635) -42% 1 441 961

Surplus/(Deficit) 3 734 (72 494) – (4 033) 138 440 (12 082) 150 523 (0) (72 494)

Transfers recognised - capital 107 340 87 245 – 4 4 14 541 (14 537) (0) 87 245

Contributions recognised - capital 1 000 147 720 – – – 24 620 (24 620) (0) 147 720

Contributed assets 9 539 13 150 – – 4 660 2 192 2 468 0 13 150

Surplus/(Deficit) after capital transfers & contributions

121 612 175 620 – (4 029) 143 105 29 270 175 620

Taxation – – – – – – – –

Surplus/(Deficit) after taxation 121 612 175 620 – (4 029) 143 105 29 270 175 620

Attributable to minorities – – – – – – –

Surplus/(Deficit) attributable to municipality 121 612 175 620 – (4 029) 143 105 29 270 175 620

Share of surplus/ (deficit) of associate – – – – – – –

Surplus/ (Deficit) for the year 121 612 175 620 – (4 029) 143 105 29 270 175 620

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4.2 Financial Performance (Standard classification)

MP307 Govan Mbeki - Table C2 Monthly Budget Statement - Financial Performance (standard classification) - M01 August

Description

2012/13 Budget Year

2013/14

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Revenue - Standard

Governance and administration 394 035 444 005 – 19 964 121 242 74 001 47 241 64% 444 005

Executive and council (38 241) 28 – – 0 5 (4) -94% 28

Budget and treasury office 410 174 442 948 – 19 680 120 957 73 825 47 132 64% 442 948

Corporate services 22 102 1 028 – 285 285 171 113 66% 1 028

Community and public safety 29 152 51 134 – 3 235 9 720 8 522 1 198 14% 51 134

Community and social services 8 581 3 334 – 228 453 556 (103) -18% 3 334

Sport and recreation 284 362 – 42 56 60 (5) -8% 362

Public safety 8 178 9 563 – 224 611 1 594 (983) -62% 9 563

Housing 12 109 37 875 – 2 742 8 601 6 313 2 288 36% 37 875

Health – – – – – – – –

Economic and environmental services 169 568 301 075 – 11 685 20 504 50 179 (29 675) -59% 301 075

Planning and development 122 389 253 589 – 2 051 6 919 42 265 (35 346) -84% 253 589

Road transport 47 116 39 761 – 9 584 13 473 6 627 6 846 103% 39 761

Environmental protection 63 7 726 – 50 113 1 288 (1 175) -91% 7 726

Trading services 718 982 821 366 – 65 216 131 330 136 894 (5 564) -4% 821 366

Electricity 351 277 404 942 – 37 274 71 946 67 490 4 455 7% 404 942

Water 237 724 274 046 – 15 104 34 411 45 674 (11 263) -25% 274 046

Waste water management 52 772 62 660 – 5 617 10 282 10 443 (162) -2% 62 660

Waste management 77 209 79 718 – 7 220 14 691 13 286 1 405 11% 79 718

Other – – – – – – – –

Total Revenue - Standard 1 311 737 1 617 581 – 100 100 282 796 269 597 13 199 5% 1 617 581

Expenditure - Standard

Governance and administration 207 822 258 148 – 13 705 23 796 43 025 (19 228) -45% 258 148

Executive and council 43 812 48 362 – 2 622 5 430 8 060 (2 631) -33% 48 362

Budget and treasury office 129 525 162 598 – 7 413 12 011 27 100 (15 089) -56% 162 598

Corporate services 34 486 47 187 – 3 670 6 356 7 865 (1 509) -19% 47 187

Community and public safety 112 311 145 923 – 9 022 17 022 24 320 (7 299) -30% 145 923

Community and social services 40 048 57 213 – 2 504 5 645 9 536 (3 891) -41% 57 213

Sport and recreation 2 656 3 506 – 221 461 584 (124) -21% 3 506

Public safety 61 837 68 460 – 5 615 9 536 11 410 (1 874) -16% 68 460

Housing 7 770 16 743 – 681 1 380 2 790 (1 410) -51% 16 743

Health – – – – – – – –


Planning and development 18 077 30 785 – 1 095 2 190 5 131 (2 940) -57% 30 785

Road transport 89 426 184 338 – 9 059 12 755 30 723 (17 968) -58% 184 338

Environmental protection 21 668 27 703 – 1 722 3 542 4 617 (1 075) -23% 27 703


Electricity 619 550 472 272 – 45 396 49 380 78 712 (29 332) -37% 472 272

Water 153 996 197 156 – 15 560 16 933 32 859 (15 927) -48% 197 156

Waste water management 6 475 62 093 – 4 547 6 929 10 349 (3 420) -33% 62 093

Waste management (39 201) 63 544 – 4 024 7 144 10 591 (3 446) -33% 63 544

Other – – – – – – – –

Total Expenditure - Standard 1 190 124 1 441 961 – 104 130 139 691 240 327 (100 635) -42% 1 441 961

Surplus/ (Deficit) for the year 121 612 175 620 – (4 029) 143 105 29 270 113 835 389% 175 620

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4.3 Financial Performance (Revenue and expenditure per Municipal vote)

MP307 Govan Mbeki - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - M01 August

Vote Description

2012/13 Budget Year 2013/14

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Revenue by Vote

Vote 1 - Executive & Council 80 637 90 448 – 1 750 1 751 15 075 (13 324) -88.4% 90 448

Vote 2 - Corporate Services 22 102 1 028 – 285 285 171 113 66.0% 1 028

Vote 3 - Planning & Development 15 620 201 044 – 3 043 13 769 33 507 (19 738) -58.9% 201 044

Vote 4 - Community Services 140 128 133 048 – 17 240 29 203 22 175 7 029 31.7% 133 048

Vote 5 - Financial Services 410 174 442 948 – 19 680 120 957 73 825 47 132 63.8% 442 948

Vote 6 - Technical services 643 076 749 064 – 58 103 116 832 124 844 (8 012) -6.4% 749 064

Total Revenue by Vote 1 311 737 1 617 581 – 100 100 282 796 269 597 13 199 4.9% 1 617 581

Expenditure by Vote

Vote 1 - Executive & Council 44 013 53 132 – 2 912 6 012 8 855 (2 843) -32.1% 53 132

Vote 2 - Corporate Services 34 486 46 966 – 3 670 6 356 7 828 (1 472) -18.8% 46 966

Vote 3 - Planning & Development 25 646 42 979 – 1 486 2 988 7 163 (4 175) -58.3% 42 979

Vote 4 - Community Services 117 029 260 579 – 18 983 31 086 43 430 (12 344) -28.4% 260 579

Vote 5 - Financial Services 129 525 162 598 – 7 413 12 011 27 100 (15 089) -55.7% 162 598

Vote 6 - Technical services 839 426 875 706 – 69 665 81 239 145 951 (64 712) -44.3% 875 706

Total Expenditure by Vote 1 190 124 1 441 961 – 104 130 139 691 240 327 (100 635) -41.9% 1 441 961

Surplus/ (Deficit) for the year 121 612 175 620 – (4 029) 143 105 29 270 113 835 388.9% 175 620

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4.4 Financial Position

MP307 Govan Mbeki - Table C6 Monthly Budget Statement - Financial Position - M02 August

Description Ref

2012/13 Budget Year

2013/14

Audited Outcome

Original Budget

Adjusted Budget

YearTD actual Full Year Forecast

R thousands 1

ASSETS

Current assets

Cash 5 976 – – – –

Call investment deposits 29 513 30 985 – 852 30 985

Consumer debtors 399 869 149 772 – 589 957 149 772

Other debtors 19 767 8 088 – 19 767 8 088

Current portion of long-term receivables – 10 212 – – 10 212

Inventory 6 495 17 153 – 7 163 17 153

Total current assets 461 620 216 209 – 617 740 216 209

Non current assets

Long-term receivables 94 672 31 736 – 100 049 31 736

Investments 15 497 82 480 – 15 641 82 480

Investment property 855 098 265 778 – 855 098 265 778

Investments in Associate – – –

Property, plant and equipment 2 276 045 2 893 437 – 2 299 868 2 893 437

Agricultural – – –

Biological assets – – –

Intangible assets 85 70 – 85 70

Other non-current assets – 983 – – 983

Total non current assets 3 241 398 3 274 484 – 3 270 741 3 274 484

TOTAL ASSETS 3 703 018 3 490 693 – 3 888 480 3 490 693

LIABILITIES

Current liabilities

Bank overdraft – 189 953 – 26 864 189 953

Borrowing 3 707 2 890 – 3 707 2 890

Consumer deposits 19 016 19 967 – 19 246 19 967

Trade and other payables 279 192 143 678 – 298 537 143 678

Provisions 26 370 197 371 – 26 370 197 371

Total current liabilities 328 286 553 858 – 374 725 553 858

Non current liabilities

Borrowing 16 813 10 216 – 17 206 10 216

Provisions 156 538 33 832 – 156 538 33 832

Total non current liabilities 173 351 44 048 – 173 744 44 048

TOTAL LIABILITIES 501 637 597 906 – 548 469 597 906

NET ASSETS 2 3 201 381 2 892 788 – 3 340 012 2 892 788

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 3 201 732 2 892 788 – 3 340 012 2 892 788

Reserves (351) – (0) –

TOTAL COMMUNITY WEALTH/EQUITY 2 3 201 381 2 892 788 – 3 340 012 2 892 788

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4.5 Cash flow Statement MP307 Govan Mbeki - Table C7 Monthly Budget Statement - Cash Flow - M02 August

Description Ref

2012/13 Budget Year

2013/14

Audited Outcome

Original Budget

Monthly actual YearTD actual YearTD budget

YTD variance

YTD varianc

e

Full Year Forecast

R thousands 1 %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Ratepayers and other 864 697 953 714 98 162 208 718 158 952 49 765 31% 953 714

Government - operating 193 751 196 735 1 750 82 893 32 789 50 104 153% 196 735

Government - capital 102 403 100 510 873 10 873 16 752 (5 879) -35% 100 510

Interest 35 549 1 292 188 345 215 129 60% 1 292

Dividends – – – – – – –

Payments

Suppliers and employees (1 084 629) (1 126 739) (101 522) (227 220) (187 790) 39 430 -21% (1 126 739)

Finance charges (11 010) (12 352) (911) (1 314) (2 059) (745) 36% (12 352)

Transfers and Grants (64 306) (56 691) (1 044) (1 085) (9 448) (8 364) 89% (56 691)

NET CASH FROM/(USED) OPERATING ACTIVITIES 36 455 56 469 (2 504) 73 210 9 412 63 799 678% 56 469

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 135 434 35 000 2 627 8 468 5 833 2 635 45% 35 000 Decrease (Increase) in non-

current debtors (23 801) – (2 792) (5 377) – (5 377) #DIV/0! – Decrease (increase) other non-

current receivables – 2 889 – – 481 (481) -100% 2 889 Decrease (increase) in non-

current investments (834) (834) (69) 5 (139) 144 -103% (834)

Payments

Capital assets (122 198) (112 319) (71) (12 216) (18 720) (6 504) 35% (112 319)

NET CASH FROM/(USED) INVESTING ACTIVITIES (11 399) (75 265) (306) (9 120) (12 544) (3 424) 27% (75 265)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – –

Borrowing long term/refinancing (3 986) – – – – Increase (decrease) in

consumer deposits 951 (66) (230) 158 (388) -245% 951

Payments

Repayment of borrowing (3 700) (3 707) – (2 691) (618) 2 073 -336% (3 707)

NET CASH FROM/(USED) FINANCING ACTIVITIES (7 686) (2 757) (66) (2 921) (459) 2 462 -536% (2 757)

NET INCREASE/ (DECREASE) IN CASH HELD 17 369 (21 552) (2 876) 61 169 (3 592) (21 552)

Cash/cash equivalents at beginning: 17 888 35 257 (88 034) 35 257 (88 034)

Cash/cash equivalents at month/year end: 35 257 13 706 (26 864) 31 665 (109 585)

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5. Detailed analysis on balances

5.1 Loans & Investments

Long Term External Loans

The following table indicates the long term loans of council

Details

Original

Loan

Amount

Interest

Rate Redeemable

Balance

30th June

2013

Accrued

Interest

Capital

Portion Payments

Balance

31stAugust

2013

Annuity Loans

DBSA 321,368 15,50% 30/09/2019 220,239 2,791 0 0 225,822

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15 | P a g e

DBSA 585,000 15,50% 30/09/2019 400,911 5,081 0 0 411,072

DBSA 4,918,492 16,50% 30/09/2019 3,464,392 46,626 0 0 3,557,643

DBSA 10,000,000 8.93% 31/03/2021 7,031,943 52,169 0 0 7,136,282

DBSA 17,500,000 11.55% 31/03/2016 9,403,349 89,650 0 0 9,582,649

Total Annuity

Loans 33,324,860 20,520,835 196,317 0 0 20,913,468

Investments

The following table indicates the Investments of council

Category Type Balance

30/06/2013

Balance

31/08/2013

Short term Investment Absa Call 9115185354 91,044 483,058

Absa Cheque 40-7914-7257(MIG) 28,718,862 53,882

Absa Cheque 40-7004-3430 189,062 190,430

Absa Cheque 40-7914-1366(Traffic) 0 0

Notice Deposits Notice 30-7438-4195 327,798 329,252

Listed Investments Old Mutual Shares 2,187 60,279 68,875

Old Mutual Shares 31,400 829,255 947,720

Sanlam Shares 2452 112,792 112,792

Fixed Deposits ABSA Deposit 20-6447-1346 14,496,980 14,640,132

Total Investments 44,826,074 16,699,048

5.2 Debtors

The following table indicates the consumer debtors for the month:

Category Opening

Balance

Billing for

July‘13

Billing for

August‘13

Actual

Cash for

the month

Adjustments Interest Closing

Balance

Payment

Rate

Water 216,586,426 22,068,166 16,147,587 17,755,345 -419,419 845,753 215,405,002 79%

Electricity 87,682,118 26,961,226 25,392,964 21,625,527 -1,266,056 317,603 90,504,103 83%

Rates 66,071,465 23,604,974 16,098,287

14,737,974 -37,231 273,656 67,668,203 62%

Refuse 106,608,195 8,509,406 8,227,389 5,965,430 -482,113 474,068 108,862,110 70%

Sewerage 107,339,868 5,309,346 6,401,265 2,816,717 -469,464 476,712 110,931,663 53%

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16 | P a g e

Miscellaneous 78,752,644 121,846 117,450 2,592 -202,056 205,147 78,870,593 2%

Total 663,040,717 86,574,964 72,384,943 62,903,586 -2,876,339 2,592,940 672,238,675 73%

Arrears Debts for the month

Category Opening

Balance

Billing for

July‘13

Billing for

August‘13

Actual

Cash for

the month

Adjustments Interest Closing

Balance

Payment

Rate

Capital 18,797,721 892,115 920,293 525,201 -106,308 83,835 19,170,339 60%

MP307 Govan Mbeki - Supporting Table SC3 Monthly Budget Statement - aged debtors - M02 August

Description Budget Year 2013/14

0-30 Days

31-60 Days

61-90 Days

91-120 Days

121-150 Dys

151-180 Dys

181 Dys-1 Yr

Over 1Yr

Total Bad

Debts >90 days

R thousands

Debtors Age Analysis By Revenue Source

Rates 3 150 10 787 1 092 1 122 868 876 3 715 46 058 67 668 – 52 639

Electricity 7 198 7 864 3 139 3 048 2 195 2 967 10 201 53 890 90 501 – 72 301

Water 8 085 7 947 5 482 6 995 4 523 5 067 27 834 149 473 215 405 – 193 892

Sewerage / Sanitation 4 116 2 392 1 712 2 027 1 517 1 574 9 019 88 577 110 932 – 102 712

Refuse Removal 3 269 2 888 1 791 1 768 1 636 1 635 9 074 86 801 108 862 – 100 914

Housing (Rental Revenue) – – – – – – – 90 466 90 466 – 90 466

Other 962 812 734 670 662 678 3 057 – 7 575 – 5 067

Total By Revenue Source 26 778 32 689 13 950 15 630 11 401 12 797 62 899 515 265 691 409 – 617 992

2012/13 - totals only – –

Debtors Age Analysis By Customer Category

Government 864 6 698 235 181 142 156 354 3 093 11 724 – Business 5 682 7 183 2 204 2 700 1 492 2 268 6 691 36 650 64 871 – Households 19 612 18 027 11 091 12 381 9 440 10 063 54 079 443 103 577 797 – Other 619 782 420 368 328 309 1 775 32 418 37 017 –

Total By Customer Category 26 778 32 689 13 950 15 630 11 401 12 797 62 899 515 265 691 409 –

P a g e | 17

17 | P a g e

0

5 000 000

10 000 000

15 000 000

20 000 000

25 000 000

30 000 000

Rates Water Electricity Refuse Sewerage

Services Billing and Actual

Billing for August

Actual cash for the month

The following table indicates payment rate per month.

Month 2011/2012 2012/2013 2013/2014

July 96% 100% 97%

August 71% 70% 73%

September 88% 88%

October 101% 83%

November 89% 94%

December 89% 96%

January 82% 86%

February 92% 99%

March 57% 90%

April 87% 81%

May 64% 111%

June 63% 102%

The payment rate for the month is 73 % and the debtors have increased by 1.37% since July 2013.

P a g e | 18

18 | P a g e

96

71

88

10

1

89

89

82

92

57

87

64

63

10

0

70

88

83

94

96

86

99

90

81

11

1

10

2

97

73

0

20

40

60

80

100

120

2011/2012

2012/2013

2013/2014

i. The following table indicates the capitalized debt

Category Balance at

16/07/2013

Capitalized for

the period

Actual Cash

received for the

period

Current portion

of Cap. Debt Interest

Balance at

18/08/2013

Consumer Debtors 18,797,718 -106,308 -525,201 920,293 83,835 19,170,336

ii. Age Analysis of outstanding debtors:

Category Total Outstanding Current 30 – 60 Days 60 – 90 Days 90 Days plus

Consumer Debtors 691,409,006 76,964,837 33,170,913 14,373,303 566,899,954

iii. Number of accounts for the month:

Category Number

Mailed (Post Office) 72,691

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19 | P a g e

iv. The following table indicates the credit control actions taken during the month

Category August 2013

Nr Amount

Disconnections 2,679 24,598,809

Re-connections 623 738,391

No response 3,966 58,620,732

Bridges (Electricity) 61 1,039,947

Arrangements 256 1,836,724

Legal actions - -

v. Indigents

New Applications

Received 192

Approved

Amount Written Off

Total No. on Database 22,221

Indigent Subsidy Granted

TOTAL 3,302,020

Free Basic Services

Water

August July to August

Kiloliters per household for Indigent 10 10

No. of households 20 039 20 039

No. of kilolitres 98,283 362,783

Total Amount 1,136,112 3,818,142

Electricity

August July to August

Units per Indigent households 50 50

No. of households 20 039 20 025

No. of units 374 056 633 988

Total Amount R353,893.19 R763,411.40

vi. Water and Electricity Distribution Losses August 2013 (KL’s / Units)

Service Purchased Sold % Loss Average 12/13 Average 11/12

Electricity 56,890,544 29,318,487 -48.47%

-39.00% -38.36%

Water 2,336,263 1,792,667 -23.27%

-26.67% -20.65%

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20 | P a g e

Water and Electricity Distribution Losses accumulated from August 2013 (KL’s / Units)

Service Purchase Sold %

Loss

Electricity 111,360,592 60,382,282 -

45.78%

Water 4,741,477 3,813,890 -19.56%

56 890 544

29 318 487

ELECTRICITY

Purchased

Sold

2 336 263

1 792 667

WATER

Purchased

Sold

Page | 21

The following tables indicates the 10 highest outstanding debtors per town

AUGUST 2013

Bethal

Unit Account Name and Surname Reference Amount AVG

Billing Status Cut-Off Comments

651391 071929 AJ Gibson 0007/0001/00000502/00001/000 118,536.78 4,199.48 Own/Occ Cut-off Cut-off done on the 01/08/2013. Revco - propose legal.

654494 123830 Sathala Plant Hire 0007/0014/00002262/00000/000 250,429.82 13,334.41 Own/Occ Cut-off No access on premises paid R2000.00 on the 05/08/2013.

650078 125805 Bethalrand PTY 0007/0025/00000188/00000/000 457,153.44 2,532.79 Owner N/A According to Revco company is deregistered.

657985 091000 Mashiloane LP 0007/0023/00004628/00000/000 57,471.91 800.14 Own/Occ Not-cut Housing must verify current owners of Ext 23 stands.

654518 087533 Nasionale Aartappel 0007/0014/00002462/00099/000 374,349.91 75,396.03 Occupier Cut-off According to Cronje legal processes are continuing in this account.

655528 118507 Eiendomme Trust 0007/0021/00000274/00000/000 365,354.35 5,438.88 Owner N/A Propose legal – According to Revco.

653805 086818 Henque 2113 CC 0007/0007/00002461/00000/000 265,490.88 1,015.94 Occupier Closed According to Revco company is deregistered.

654221 123991 PTY Props 309 PTY 0007/0011/00000712/00002/000 207,038.02 47,042.28 Own/Occ Not-cut Paid R29141.63, water query not yet resolved.

658297 091310 Grand Kafee 0012/0003/00000000/00105/000 4,322.14 - Occupier Closed According to Revco no information was found from trace.

655517 088532 Lopes JM 0007/0021/00000267/00014/000 162,109.48 6,275.26 Own/Occ Not- Cut Cut-off team has no access to the debtors premises, legal department still busy

formulating a notice to gain access

Secunda

Unit

Account

Name and Surname

Reference

Amount

AVG

Billing

Status

Cut-Off

Comments

118460 018461 B Boldprops 1007 CC 0001/0032/00000617/00000/000 108,386.07 877.09 Own/Occ Cut-Off Water restriction done on the 26/08.2013.

106109 006110 Michael Family Trust 0001/0011/00005876/00000/000 30,979.95 22,001.30 Owner N/A Paid R30979.95 on the 20/08/2013.

123201 002962 Krige Family Trust 0001/0050/00008434/00000/026 95,165.46 2,192.13 Owner N/A According to Revco no information was found from trace.

114904 014905 Kunene EM 0001/0031/00090071/00104/001 144,581.21 3,950.85 Occupier Closed According to Revco, debtor has a query on account.

123198 124604 PSZ Trust 0001/0050/00008434/00000/023 144,324.76 3,296.21 Owner N/A According to Revco no information was found from trace.

110229 015050 Van Wyk 0001/0019/00006467/00000/000 122,356.87 731.57 Occupier Closed Account closed and under administration.

100049 130045 Fortress Income 2 0001/0001/00001545/00000/000 142,267.54 132,242.75 Own/Occ Cut/Off Cut-off done on the 13/08/2013.

122977 123475 Aesseal (PTY) LTD 0001/0026/00008378/00000/000 312,907.05 39,278.46 Occupier Cut-Off Paid R5000.00 on the 01/08/2013.

118196 18197 Body Corporate Water 0001/0050/00000498/00000/999 78,323.58 17,493.40 Occupier Cut-Off Debtor queries that other amounts are still not allocated in the account.

100074 000075 Marhaban Prop 0001/0001/00001548/00003/000 122,479.36 23,255.13 Own/ Occ Cut-Off Paid R20484.24 on the 05/08/2013.

Monthly Budget statement- August 2013

22 | P a g e

Charl Cilliers



600107 082598 Van Staden JH 0006/0001/00000076/00000/000 (14945.42) 1359.88 Owner N/A Moratorium on water restriction.

600078 082569 Nel BAD 0006/0001/00000058/00000/000 61745.28 1438.79 Own/Occ Not-cut Moratorium on water restriction.

600027 082518 Kuhl L 0006/0001/00000020/00000/000 35992.00 1015.37 Own/Occ Not-cut Moratorium on water restriction.

600160 082651 Mqalekana DS 0006/0001/00000106/00000/000 55880.73 1168.98 Own/Occ Not-cut Moratorium on water restriction.

600458 082949 Benadie LS 0006/0001/00000283/00000/000 52482.78 806.54 Owner N/A Moratorium on water restriction.

600293 082784 Van Antwerp AC 0006/0001/00000186/00000/000 48463.22 406.04 Owner N/A Moratorium on water restriction.

600372 082863 Botha WA 0006/0001/00000235/00009/000 50603.23 1139.82 Owner/Occ Not-cut Moratorium on water restriction.

600029 082520 Joynt CW 0006/0001/00000021/00000/000 45417.74 684.97 Owner N/A Moratorium on water restriction.

600075 082566 Nel BAD 0006/0001/00000057/00000/000 44623.22 600.82 Owner N/A Moratorium on water restriction.

600069 082560 Adendorff M 0006/0001/00000053/00000/000 46137.58 808.97 Own/Occ Not-cut Moratorium on water restriction.

Leslie



800976 104635 Express Engineering 0010/0034/00000057/00099/000 99076.84 893.34 Owner N/A R1500.00 arrangement is honoured at Revco.

800933 104592 Leslie Muslim Education 0012/0003/00000999/00000/000 250829.11 1131.83 Owner Closed According to Revco no information was found from trace.

800117 119626 Pearlstar Investment 0010/0001/00000300/00000/000 155016.72 7612.25 Owner N/A R9000.00 arrangement is honoured at Revco.

800010 103669 Jordan CSNS 0010/0034/00000239/00001/000 197831.17 3288.02 Own/Occ Cut-off According to Revco debtor has query on account.

800908 117700 Younes AS 0010/0006/00000913/00000/000 161074.94 - Own/Occ Not-cut According to Revco no information was found from trace.

801021 104680 Magic Eye Trading CC 0010/0034/00000123/00000/000 146192.03 2055.64 Own/Occ Cut-off According to Revco company is deregistered.

800699 104358 Maseko MS 0010/0004/00000752/00000/000 104865.85 953.06 Own/Occ Cut-off Arrangement made at Revco, first instalment to be paid end of August.

800688 104347 Shili JB 0010/0004/00000741/00000/000 104743.13 1130.26 Own/Occ Cut-off Arrangement made at Revco, first instalment to be paid end of August.

801062 104721 Nkomo PN 0010/0034/00000186/00000/000 105174.29 864.33 Own/Occ Cut-off According to Revco debtor is deceased.

800117 103775 Sulman MI 0010/0001/00000300/00000/000 55179.65 1478.28 Occupier Cut-off R9000.00 arrangement is honoured at Revco.


23 | P a g e

EMbalenhle

Unit Account Name and Surname Reference Amount

AVG

Billing Status Cut-off Comment

261693 131087 Tsalanang Flats Block J H 0002/0008/00002073/00003/000 8238454.84 130497.23 Occupier Not-cut Waiting Council Resolution to approve write-off.

202006 131055 Tsalanang Flats Block E F G 0002/0008/00002073/00003/000 2665814.50 61644.92 Occupier Cut-off Waiting Council Resolution to approve write-off.

214540 037429 Dlamini SM 0002/0014/00010916/00000/000 97067.66 1261.45 Owner/Occ Cut-off Electricity is still disconnected.

200767 023656 Mngomezulu EM 0002/0004/00002868/00099/000 378269.35 4339.34 Owner/Occ Cut-off Electricity is still disconnected.

228578 123907 Stand & Shine Skill Centre 0002/0030/00002087/00000/001 113480.90 1686.46 Occupier Cut-off According to Cronje, the debtor pays the arrangement every month.

201040 128343 Timfanelo Bus. Enterprise 0002/0026/00026423/00000/000 255031.76 5714.96 Owner/Occ Cut-off Account is still outstanding and no payment made.

228553 051442 Thwala EM 0002/0030/00002080/00000/000 185295.31 2168.92 Owner/Occ Not-Cut Cut-off not yet done.

213592 036481 Khoza W 0002/0014/00010139/00000/000 33197.53 3961.44 Owner/Occ Not-cut Arrangement made at Revco, first instalment to be paid end of August.

215352 038241 Mlotshwa MP 0002/0014/00011561/00000/000 5845.08 531.57 Owner/Occ Not-cut According to Revco they are still tracing contact details.

219170 042059 Mahlangu D 0002/0017/00017634/00000/000 8622.27 1386.70 Owner/Occ Not-cut According to Revco their consultant is following up on arrangement.

Lebohang

Unit Account Name and Surname Reference Amount AVG Billing Status Cut-Off Comments

856860 111628 Mashinini JE 0011/0017/00007047/00000/000 286309.38 2613.96 Own/Occ N/A Moratorium on water restriction.

851650 106418 Pura PM 0011/0009/00001246/00000/000 232499.71 4317.10 Own/Occ N/A Revco has closed the file.

850068 104836 Malaza FL 0011/0002/00000155/00000/000 224725.46 4044.82 Own/Occ N/A Revco has closed the file.

850518 105286 Mabena NE 0011/0005/00000442/00000/000 190624.91 1145.85 Own/Occ N/A Revco has closed the file.

856452 111220 Buthelezi NM 0011/0017/00006780/00000/000 182557.27 1022.60 Own/Occ N/A Moratorium on water restriction.

856120 110888 Manana E 0011/0017/00006605/00000/000 161248.26 834.90 Occupier N/A Moratorium on water restriction.

856925 111693 Khoza E 0011/0017/00007090/00000/000 158956.44 872.61 Own/Occ N/A Moratorium on water restriction.

855609 110377 Vilakazi SS 0011/0016/00009466/00000/000 159912.08 1099.59 Own/Occ N/A Revco has closed the file.

852199 106967 Thwala BJ 0011/0009/00001573/00000/000 174977.04 1125.97 Own/Occ N/A Revco has closed the file.

851840 106608 Emthethweni T 0011/0009/00001340/00000/000 127954.11 740.23 Own/Occ N/A Moratorium on water restriction.


24 | P a g e

Kinross



400137 129787 Goncalvers H 0003/0002/00000079/00000/001 133620.28 871.86 Occupier Cut-off According to Revco debtor has query on account.

403619 067673 Zulu S 0003/0021/00003595/00000/000 34347.46 656.31 Occupier Cut-off Follow up on water restriction will be done.

405785 069840 Yellin S 0003/0056/00000004/00002/000 84918.28 732.43 Owner N/A According to Revco debtor has query on account.

405792 069847 Read NG 0003/0056/00000008/00099/000 4008.77 403.05 Owner N/A According to Revco no information was found from trace.

400511 064566 Fourie MCPC 0003/0007/00001250/00001/000 17941.13 2452.33 Owner N/A Arrangement made at Revco, first instalment to be paid end of August.

400368 064423 Dhladhla TT 0003/0006/00001194/00000/000 2331.43 250.73 Owner N/A According to Revco no information was found from trace.

402654 066709 Crystal Lagoon Inv 14 0003/0018/00002798/00000/000 79975.47 2239.20 Own/Occ Cut-off According to Revco no information was found from trace.

405848 128214 A & DB Swiderski 0003/0056/00000021/00099/000 80501.98 6308.21 Owner N/A Rental attachment will be sent to the occupier.

400192 064247 Stenos NJ 0003/0002/00000090/00000/003 71957.69 1859.60 Occupier Cut-off Arrangement made at Revco, first instalment to be paid end of August.

404382 068437 SC Katlego Cleaning 0003/0024/00003622/00000/000 6218.16 2492.10 Own/Occ Cut-off Follow up on water restriction will be done.

Trichardt



500471 123170 Econcico 0004/0050/00000140/00069/031 246352.37 7368.60 Owner N/A According to Revco, the account is on hold for collections.

502420 072925 Du Preez JL 0004/0001/00000379/00011/000 77279.33 4296.37 Own/Occ Cut-off Electricity is still disconnected.

503347 073852 Patel A 0004/0001/00001990/00000/007 9270.95 3180.32 Occupier Cut-off Arrangement made at Revco, first instalment to be paid end of August.

501213 071718 DFS Deal Financial Se 0004/0001/00000292/00777/000 42051.09 1291.19 Occupier Cut-off Cut-off done on the 20/08/2013, no payment made.

500230 128226 JPN Electrical 0004/0001/00000081/00000/003 8345.86 3371.95 Occupier Cut-off R1 500.00 arrangement at Revco is being honoured.

503281 073786 Eskom 0004/0001/00000998/00000/000 88919.96 3721.82 Occupier Cut-off Cut-off done on the 20/08/2013.

502673 073178 M Bieske Trust 0004/0001/00000390/00014/000 4627.33 1675.78 Owner N/A Clearances expire on the 31/08/2013.

507341 070831 Trichardt Rugby Club 0004/0001/00000125/00000/000 2415.08 895.03 Occupier Cut-off According to Revco no information was found from trace.

500222 070727 Mopema Construction 0004/0001/00000079/00000/001 5836.44 837.30 Occupier Cut-off According to Revco debtor has query on account.

502296 072801 Ebrahim I 0004/0001/00000377/00007/000 14755.31 5008.44 Own/Occ Cut-off According to Revco information is sent to deeds to find more details.


25 | P a g e

Evander



553523 077691 Weston Global Inv. 0005/0002/00002146/00000/000 146,319.57 20,537.16 Owner/Occ Cut-off Debtor must sign a new arrangement at Revco.

551904 076072 New Heights 0005/0002/00001415/00000/000 164,553.43 5,497.35 Owner/Occ Cut-off Arrangement made at Revco, first instalment to be paid end of August.

553414 064385 Welthagen JC 0005/0002/00001883/00000/001 154,419.91 - Occupier Not-cut Cut-off notice must be sent - amount was transferred to new occupier.

557757 118721 Cherry Blossom Trading 0005/0054/00001948/00000/000 2,368.12 5,511.48 Occupier Cut-off Paid R 11,000.00 on the 14/08/2013.

551077 120040 X-Treme Motors 0005/0002/00001122/00000/000 70,974.90 1,589.98 Occupier Not-cut Arrangement made at Revco, first instalment to be paid end of August.

551783 075951 Euro Blitz 1110CC 0005/0002/00001368/00000/000 119,060.52 3,677.55 Owner N/A No contact details of owner found on deeds and ITC.

553848 124364 Malokiba Valve (PTY) 0005/0003/00001923/00000/000 26,484.18 8,828.06 Owner N/A According to Revco information is sent to deeds to find more details.

554471 012733 Strijdom WJF 0005/0004/00002110/00001/000 50,903.75 1,297.71 Owner/Occ Cut-off Propose legal – According to Revco.

551173 075341 Lamprecht FCJD 0005/0002/00001153/00000/000 46,712.57 1,014.42 Owner/Occ Cut-off Arrangement made at Revco, first instalment to be paid end of August.

553842 078010 Tiger Enterprises 0005/0003/00001918/00000/000 34,858.78 3,882.76 Occupier Cut-off According to Revco debtor will pay full balance on the 30/08/2013.

Emzinoni



706384 098983 Ntuthuko Restaurant 0008/0010/00002142/00001/009 391,112.19 3,159.41 Own/Occ Cut-off According to Revco information is sent to deeds to find more details.

705752 098351 Alex Coal and Wood 0008/0010/00001565/00000/000 250,804.94 1,697.69 Own/Occ Not-cut According to Revco information is sent to deeds to find more details.

700248 092847 Sihlali EK 0008/0002/00003435/00000/000 194,173.99 3,425.34 Own/Occ Cut-off According to Revco debtor has query on account.

706525 099124 Fakude MA 0008/0010/00002145/00000/000 174,792.41 943.58 Occupier Cut-off According to deeds search stand belongs to GMM, vacant stand.

706524 099123 Mahlangu P 0008/0010/00002144/00000/000 174,245.03 1,158.17 Occupier Cut-off According to deeds search stand belongs to GMM, vacant stand.

706819 099418 Dlamini Z 0008/0010/00002428/00000/000 158,103.04 1,136.04 Own/Occ Cut-off According to Revco information is sent to deeds to find more details.

700206 092805 Ndhlovu 0008/0002/00003394/00000/000 122,755.68 2,147.16 Own/Occ Cut-off According to deeds search stand belongs to GMM, vacant stand.

706058 098657 Emzinoni Bottle Store 0008/0010/00001853/00000/000 109,629.21 638.58 Owner N/A Court case still pending.

700216 092815 Shabalala NM 0008/0002/00003404/00000/000 113,945.37 1,705.64 Occupier Cut-off According to Revco debtor is deceased.

703988 096587 Malinga BS 0008/0005/00007011/00000/000 108,596.52 1,508.17 Own/Occ Not-cut Electricity still disconnected.

Farms


26 | P a g e

Unit

Account

Name and Surname

Reference

Amount

AVG

Billing

Status Cut-Off Comments

900960 069985 Transnet Soc (LTD) 0012/0002/00000135/00099/017 121,651.75 184,203.59 Own/ Occ N/A Paid R 232,392.10 on the 06/08/2013.

900629 105224 Eskom Holding Limited 0012/0002/00000108/00025/000 129,421.56 1,875.00 Own/Occ N/A Account not paid.

901646 125578 Apollo E & I Construction 0012/0002/00000291/00099/061 125,324.42 1,487.48 Owner N/A Account not paid.

901309 204002 AFGRI Operations LTD 0012/0002/00000150/00128/000 178,332.84 15,668.13 Owner N/A Account not paid.

900856 064559 Fourie PC 0012/0002/00000125/00012/000 270,173.90 5,662.10 Own/Occ N/A Account not paid.

902203 125441 Hendriko Landgoed PTY 0012/0002/00000582/00099/000 95,574.09 1,011.62 Owner N/A Account not paid.

901546 125367 Unitrans Freight (PTY) 0012/0002/00000282/00016/000 198,572.22 6,523.51 Own/Occ N/A Account not paid.

901647 125578 Apollo E & I Constr PTY 0012/0002/00000291/00099/062 159,155.37 2,706.55 Owner N/A Account not paid.

901575 125379 Templemore Trading 0012/0002/00000284/00099/015 135,927.48 1,916.64 Owner N/A Account not paid.

901377 125279 Oosthuizen JNR 0012/0002/00000256/00029/000 200,523.88 12,266.21 Own/Occ N/A Account not paid.

The following table indicates the outstanding school accounts according to age

SCHOOLS

Name of school Account No Total Current >30 days >60 days >90days Capital Comment

Laerskool Goedehoop 100871/000872 39,959.88 39,959.83 0.05 0 0 0 Current account due on 07/09/2013

Laerskool Oranjegloed 102424/002424 0 0 0 0 0 0 Account is paid to date

Hoerskool Oosterland 103871/003872 26,110.34 26,110.34 0 0 0 0 Current account due on 07/09/2013

Highveld Park High School 104193/004194 30,927.06 30,927.06 0 0 0 0 Current account due on 07/09/2013

Highveld Park High 104195/004195 0 0 0 0 0 0 Account is paid to date

Laerskool Kruinpark 106477/006477 16,464.17 16,464.17 0 0 0 0 Current account due 07/09/2013

Hoerskool Secunda 119246/019245 30,444.47 30,444.47 0 0 0 0 Current account due on 07/09/2013

Highveld Ridge Pre Primary 119838/019838 6,325.61 6,325.24 0.37 0 0 0 Current account due on 07/09/2013


27 | P a g e

Biem Bam Kleuterskool 119838/019840 ,0 0 0 0 0 0 Account is closed

Highveldridge Prim School 119842/019842 8,995.75 8,995.75 0 0 0 0 Current account due on 07/09/2013

Laerskool Secunda 120938/020938 21,125.13 21,124.92 0.21 0 0 0 Current account due on 07/09/2013

Department of Education 121988/021989 20,978.13 20,978.13 0 0 0 0 Current account due on 07/09/2013

Lifalethu Prim School 200768/023657 20,032.47 13,486.03 6546.44 0 0 0 Account submitted to department

Lifalethu Caretaker House 200775/023664 9,366.62 9,366.62 0 0 0 0 Account is closed

Kusasalethu Sec School 201227/024116 7,334.04 7,334.04 0 0 0 2959.18 Current account due on 07/09/2013

KIriyatswana Sec School 204196/027085 7,759.94 7,759.94 0 0 0 0 Current account due on 07/09/2013

Isibanisezwe Prim School 205015/027904 1,764.17 1,764.17 0 0 0 0 Current account due on 07/09/2013

Alan Makhunga Prim School 205307/028196 7,597.83 7,597.61 0.22 0 0 0 Current account due on 07/09/2013

Basizeni School 208671/031560 2,783.28 2,783.12 0.16 0 0 8827.83 Current account due on 07/09/2013

Shapeve Prim School 212464/035352 12,772.55 12,772.55 0 0 0 0 Current account due on 07/09/2013

KI Twala Secondary School 213891/036780 12,322.47 4,146.71 8175.07 0.69 0 0 Account submitted to the department

Vukuzithathe Prim School 214952/037841 0 0 0 0 0 0 Account is paid to date

Maphala Gulube Prim School 217374/040263 5,485.70 5,485.70 0 0 0 0 Current account due on 07/09/2013

Buyani Primary School 228010/050899 7,629.21 7,629.21 0 0 0 0 Current account due on 07/09/2013

Sizwakele Secondary School 228012/050901 3,312.22 3,312.22 0 0 0 0 Current account due on 07/09/2013

Thorisong Prim School 228016/050905 8,253.70 7,870.05 383.65 0 0 0 Current account due on 07/09/2013

Mbalenhle Primary School 228046/050935 17,623.10 1,7623.1 0 0 0 0 Current account due on 07/09/2013

Tholukwazi Primary School 228050/050939 25,681.47 8,170.04 14307.95 3203.3 0.18 0 Account submitted to the department


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Zamokuhle Primary School 228086/050975 9,077.12 9,077.12 0 0 0 0 Current account due on 07/09/2013

Thomas Nhlabathi Sec School 228617/051506 2,412.83 2,412.83 0 0 0 0 Current account due on 07/09/2013

D.E.T (Teachers Centre) 248976/120925 0 0 0 0 0 0 Account is paid to date

Kinross Primary School 400003/124065 9,847.54 9,847.54 0 0 0 0 Current account due on 07/09/2013

T/Grove Primary School 401632/065686 15,536.22 15,536.09 0.13 0 0 0 Current account due on 07/09/2013

Sasolia Primary School 402613/066667 8,203.41 8,203.41 0 0 0 0 Current account due on 07/09/2013

Laerskool Trichardt (Die Hoof) 500328/070833 18,906.14 18,906.14 0 0 0 0 Current account due on 07/09/2013

Laerskool Trichardt 500329/070832 6,776.72 6,776.72 0 0 0 0 Current account due on 07/09/2013

Laerskool Hoeveld 550901/075069 18,155.21 18,155.06 0.15 0 0 0 Current account due on 07/09/2013

Hoerskool Evander 551072/075240 30,390.23 30,389.81 0.42 0 0 0 Current account due on 07/09/2013

Tinki Tonki Kleuterskool 552497/076664 10,393.06 10,393.06 0 0 0 0 Current account due on 07/09/2013

Department of Education 553304/077472 9,363.77 8,766.05 597.72 0 0 0 Current account due on 07/09/2013

T P Straten Primary School 557761/081929 0 0 0.1 0 0 0 Account is paid to date

H M Swart 651985/085000 1,623.12 1,622.81 0.31 0 0 0 Current account due on 07/09/2013

M D Coovadia Skool 653659/086673 2,479.92 1,685.79 494.63 299.5 0 0 Current account due on 07/09/2013

Jim Van Tonderskool 654049/087063 87,025.42 87,025.42 0 0 0 0 Current account due on 07/09/2013

Department of Education 653659/86673 21,607.36 21,607.36 0 0 0 0 Current account due on 07/09/2013

Laerskool M V Niekerk 655302/088316 5,843.42 5,843.42 0 0 0 0 Current account due on 07/09/2013

Lamilile Dep. Of Education 656444/098679 609.96 609.96 0 0 0 0 Current account due on 07/09/2013

Ikhwezi Primary School 659586/119612 13,933.93 13,933.84 0 0.09 0 0 Current account due on 07/09/2013


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AD Nkosi Sekondere Skool 700189/092788 20,813.35 20,812.89 0.46 0 0 0 Current account due on 07/09/2013

Langelihle Primary School 700388/092987 7,112.34 7,112.34 0 0 0 0 Current account due on 07/09/2013

Sakhisizwe L.P. School 700473/093072 8,080.15 8,080.15 0 0 0 0 Current account due on 07/09/2013

Vukanini H.P. School 704987/097586 14,931.13 14,930.99 0.14 0 0 0 Current account due on 07/09/2013

Imbekezele L.P. School 704988/097587 6,653.29 6,652.87 0.42 0 0 0 Current account due on 07/09/2013

Thandanani School 705002/097601 6,567.47 6,567.47 0 0 0 0 Current account due on 07/09/2013

Emzinoni High School 706523/099122 35.01 34.84 0.17 0 0 0 Current account due on 07/09/2013

Chief Ampie Mayisa Sec School 850198/104964 457.93 153.72 152.64 151.57 0 0 Account submitted to the department

Petrus Maziya Primary School 851063/105830 0 0 0 0 0 1926.38 Current is paid to date

Vukuqhakaze Sec School 854201/108969 0 0 0 0 0 0 Account is paid to date

Sidingulwazi Primary School 854878/109646 0.15 0.15 0 0 0 0 Account is paid to date

Mpumelelo Primary School 859990/114758 3,825.90 3,825.69 0.21 0 0 0 Current account due on 07/09/2013

Kinross Laerskool 900836/069956 858.74 858.26 0.48 0 0 0 Current account due on 07/09/2013

Kinross Laerskool 900848/069956 8,047.41 4,077.58 3969.58 0.25 0 0 Account submitted to the department

Ethokomala School 900860/069968 15,612.61 15,612.61 0 0 0 0 Current account due on 07/09/2013

Fernandi Meisies Koshuis 902304/091360 15,045.11 15,045.11 0 0 0 0 Current account due on 07/09/2013

Liebenhof Seuns Koshuis 902305/091368 101,643.78 65,489.03 36154.75 0 0 0 Account submitted to the department

Hoerskool Hoogenhout 902308/091371 2,725.27 2,725.27 0 0 0 0 Current account due on 7/8/2013

832,919.01 758,477.00 70,786.43 3,655.4 0.18 13,713.39


30 | P a g e

HEALTH

Name of Institution Account No Total Current >30 days >60 days >90days Capital Comment

Dept Van Gesondheid En Welsy 201225/24114 229,814.56 53,524.85 42,882.05 37,582.21 95,825.45 - Account resubmitted to the department

Dept Van Gesondheid & Welsyn 215029/037918 17,068.59 4,378.11 5,314.89 3,052.89 4,322.70 - Account resubmitted to the department

Dept Of Social Development 228022/127448 - - - - - - Account paid to date

Dept Van Gesondheid En Welsy 228630/051519 268.33 268.33 - - - - Current Account

Paulina Morapedi Clinic 241825/129646 - - - - - - Account paid to date

Department Of Health & Welfare 551849/076016 39,889.72 17,972.97 14,205.05 7,711.70 - - Account submitted to the department

Department Of Health & Welfare 651866/76016 3,833.65 3,833.65 - - - - Current Account

Lebohang Community Health Centre 850152/126753 3,467.74 1,721.75 82.49 814.96 110.54 - Account resubmitted to the department

Chief Ampie Mayisa Hospital 2 900978/075086 139,966.31 59,150.06 47,803.69 33,012.56 - - Account resubmitted to the department

Chief Ampie Mayisa Hospital 2 900979/75086 6,035.15 3,707.05 2,328.10 - - - Account resubmitted to the department

Bethal Hospitaal 901295/091333 227,869.76 183,025.08 44,844.68 - - - Current account

Chief Ampie Mayisa Hospital 2 902222/075086 169,107.51 97,639.35 71,357.62 - 110.54 - Account resubmitted to the department

Chief Ampie Mayisa Hospital 2 902223/075086 - - - - - - Account paid to date

837,321.32 425,221.20 229,556.57 82,174.32 100,369.23 -


31 | P a g e

ROADS


Hoof Prov Inspekteur

900964/070001 51,131.25 23,999.68 2,643.68 6,667.82 17,820.07 0.00 Account resubmitted to the department.

DO R S A Paaie Department

650321/083335 22,426.50 11,420.70 2,316.51 1,156.11 7,533.18 0.00 Account resubmitted to the department.

73,557.75 35,420.38 4,960.19 7,823.93 25,353.25 0.00

DEPARTMENT OF PUBLIC WORKS


Magistrate Office Secunda 100007/000007 18,744.29 18,744.29 0 0 0 0 Current account due on 07 Sept 2013

SAP DEPT of Public Works 106720/116649 9,175.82 9,175.43 0.39 0 0 0 Current account due on 07 Sept 2013

Department of Labour 108081/008079 5,418.71 5,418.71 0 0 0 0 Current account due on 07 Sept 2013

S.A.P Dept Gemeenskapsontw 121286/021287 150,439.61 15,0167.3 272.28 0 0 0 Current account due on 07 Sept 2013

Departement Openbare Werk 228625/051514 23,229.91 22,958.31 271.60 0 0 0 Current account due on 07 Sept 2013

Department O Labour EMba 228662/051551 8,057.17 246.51 245.11 217.98 7,347.57 0 Account resubmitted to the department

S A P Office Kinross 402652/066706 13,143.19 13,143.15 0.04 0 0 0 Current account due on 07 Sept 2013

S A P Kantore (Trichardt) 500282/070786 18,545.53 18,545.53 0 0 0 0 Current account due on 07 Sept 2013

Police Flats Evander 551984/076150 7,630.50 7,630.29 0.21 0 0 0 Current account due on 07 Sept 2013


32 | P a g e

S A P Kantore Evander 553260/077427 60,143.73 60,141.67 2.06 0 0 0 Current account due on 07 Sept 2013

S A P Office Evander 553262/077429 0 0 0 0 0 0 Account is paid to date

Correctional Service 553394/077562 1,122.65 1,122.65 0 0 0 0 Current account due on 07 Sept 2013

Direkteur Generaal 557765/081932 0 0 0 0 0 0 Account is paid to date

Die Streekverteenwoordiger 600361/082851 1,802.97 1,802.97 0 0 0 0 Current account due on 07 Sept 2013

DEPT of Labour Bethal 650215/083230 9,176.04 9,175.91 0.13 0 0 0 Current account due on 07 Sept 2013

DEPT of Home Affairs Bethal 650521/083536 5,982.36 5,982.36 0 0 0 0 Current account due on 07 Sept 2013

Correctional Service Office 651778/084793 6,378.23 6,377.82 0.41 0 0 0 Current account due on 07 Sept 2013

Magistrates Office Bethal 651876/084890 21,191.07 21,190.88 0.19 0 0 0 Current account due on 07 Sept 2013

R S A Polisie & Housing Bethal 651882/084897 35,647.51 35,647.21 0.30 0 0 0 Current account due on 07 Sept 2013

R S A Polisie & Housing Bethal 651883/084898 0.05 0 0.05 0 0 0 Account is paid to date

D O W 651884/084911 2,197.26 2,197.26 0 0 0 0 Current account due on 07 Sept 2013

D O W 658399/091414 0 0 0 0 0 0 Current account due on 07 Sept 2013

Emzinoni Police Station 705647/098245 7,591.52 7,591.03 0.48 0.01 0 0 Current account due on 07 Sept 2013

DEPT Openbare Werke 800154/103813 0 0 0 0 0 0 Account is paid to date

DEPT Openbare Werke 800155/103814 1,196.89 1,196.78 0.11 0 0 0 Current account due on 07 Sept 2013

DEPT Openbare Werke 800156/103815 0 0 0 0 0 0 Account is paid to date

DEPT Openbare Werke 800157/103816 29,721.51 29,721.05 0.46 0 0 0 Current account due on 07 Sept 2013

Geluk Prison Bethal 901385/091315 0 0 0 0 0 0 Account is paid to date

Old Prison Office Bethal 902316/091298 5,374.66 5,374.49 0.17 0 0 0 Current account due on 07 Sept 2013


33 | P a g e

Bethal Kommando 902317/091299 0.27 0 0.27 0 0 0 Account is paid to date

Republiek Van Suid Afrika 902320/091669 19,555.57 328.31 298.11 410.6 18,518.55 0 Account resubmitted to the department

Bethal Prison 902322/091323 435,343.87 435,343.90 0 0 0 0 Current account due on 07 Sept 2013

Bethal Prison 902323/091323 40,806.02 40,805.76 0.26 0 0 0 Current account due on 07 Sept 2013

Bethal Prison 902324/091323 219,561.25 219,560.90 0.36 0 0 0 Current account due on 07 Sept 2013

TOTALS 1,157,178.16 1,129,590.00 1,092.99 628.59 25,866.12

Page | 34

5.3 Creditors

The following table indicates the highest outstanding creditors at month-end.

Name Amount Type of Expenditure Depart./Section

ARB Electrical Wholesalers 271 973.30 Transformers Finance/Stores

Countrywide Gearbox 238 498.73 Gearboxes Workshop

Thisila Trading Enterprise 200 902.20 Hiring Of Machines/Re-Gravelling Roads And Storm water

Msoroki Trading Enterprise 175 000.00 Rehabilitation Of Borrow Pit Water And Sewer

Sandmix Construction 169 200.00 Hiring Of Machines Roads And Storm water

Majahonke Hydraulics 150 480.00 Hiring Of Trucks Public Safety

La-Macusi Logistics 134 976.00 Hiring Of Machines Road And Storm water

Vuma Konke Transport 128 400.00 Sewer Lines And Pipes Water And Sewer

Ukwakhana Electrical 107 103.23 Repairing Of Sewer Pumps/Plants Water And Sewer

Forms Media Independent 81 026.67 Office Furniture Finance/Stores

Ihlathi Trading 19cc 86 781.71 Electrical Goods Finance/Stores

The following table indicates the outstanding creditors and Direct Expenditure for the month

Description NT

Code 0 - 30 Days

31 - 60 Days

61 - 120 Days

120 Days - 1 Year

Total

Creditors Age Analysis By Customer Type

Bulk Electricity 0100 15 290

15,290

Bulk Water 0200 –

PAYE deductions 0300 3,731 3,731

VAT (output less input) 0400 –

Pensions / Retirement deductions 0500 5,571 5,571

Loan repayments 0600 –

Trade Creditors 0700 7,234 7,234

Auditor General 0800

-

Other 0900 4,331 9,728 4,826 72,500 91,385

Total By Customer Type 2600 20,085 14,203 6,338 72,500 123,211

Page | 35

Insurance Claims for the Month

The following table below illustrates the insurance claims for August 2013.

Claims lodged.

There are six incidents of losses that occurred during the month of August 2013. All claims occurred have been reported to the insurers. Below, is a list of claims lodged and status of all claims.

Claims within Excess.

No claims that occurred during the month of August 2013 are within access.

Claims Completed/ Settled.

None of the claims occurred during the month of August 2013 have been settled. Other previous claims the unit is awaiting response from the insurers.

LOSS DATE DATE

REPORTED CLAIM NO DESCRIPTION TYPE SECTION AMOUNT EXCESS

REPORT TO

POLICE DISCIP. ACTION

STATUS

OF

CLAIMS

TECHNICAL & ENGINEERING

08/07/13 08/07/13 0506/13 BOTSI4GP hit pothole

Public

liability

Roads &

storm water 33 832.05 20 000 Unknown

Requested

Departmental report

08/07/13

10/07/13 10/07/13 0601/13 FRB134MP damaged/Buthelezi TM Vehicles

Exec

&Council 9 042.85 ? Yes

Faxed documents to

insurers10/07/13

16/07/13 16/07/13 0708/13 Silombo G-motor accident

Stated

benefit

Traffic &

bylaw unknown 2 500 Yes

Brokers Forwarded

documents to insurers

16/07/13

09/07/13 09/07/13 1003/13 DPL699MP hit pothole/VanWyk M

Within

excess

Roads &

storm water 1 200.00 20 000 Unknown

Requested

recommendation from

dep 09/07/13

Page | 36

5.4 Budget Statement - Capital Expenditure

Vote Description

2012/13 Budget Year 2013/14

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Multi-Year expenditure appropriation

Vote 1 - Executive & Council 62 120 – 15 15 20 (5) -24% 120

Vote 2 - Corporate Services 770 30 – 6 6 5 1 17% 30

Vote 3 - Planning & Development 6 253 19 788 – – – 3 298 (3 298) -100% 19 788

Vote 4 - Community Services 39 245 80 631 – 2 873 4 725 13 439 (8 714) -65% 80 631

Vote 5 - Financial Services 71 7 222 – 46 46 1 204 (1 157) -96% 7 222

Vote 6 - Technical services 86 120 152 248 – 8 693 18 986 25 375 (6 389) -25% 152 248

Total Capital Expenditure 132 521 260 039 – 11 633 23 778 43 340 (19 562) -45% 260 039

Capital Expenditure - Standard Classification

Governance and administration 904 7 372 – 96 96 1 229 (1 133) -92% 7 372

Executive and council 62 120 – 44 44 20 24 120% 120

Budget and treasury office 71 7 222 – 46 46 1 204 (1 157) -96% 7 222

Corporate services 770 30 – 6 6 5 1 17% 30

Community and public safety 37 801 80 101 – (73) 4 727 13 350 (8 624) -65% 80 101

Community and social services 17 244 43 301 – (73) 4 727 7 217 (2 490) -35% 43 301

Sport and recreation 8 075 9 100 – – – 1 517 (1 517) -100% 9 100

Public safety 12 483 17 700 – – – 2 950 (2 950) -100% 17 700

Housing – 10 000 – – – 1 667 (1 667) -100% 10 000

Health – – – – – – – –


Planning and development 6 253 9 788 – 18 18 1 631 (1 613) -99% 9 788

Road transport 55 118 74 241 – 3 337 9 397 12 374 (2 976) -24% 74 241

Environmental protection 1 444 – – – – – – –


Electricity 8 428 20 615 – 2 2 3 436 (3 434) -100% 20 615

Water 7 099 5 970 – 927 1 362 995 367 37% 5 970

Waste water management 15 475 51 422 – 2 240 8 220 8 570 (350) -4% 51 422

Waste management – 10 530 – – – 1 755 (1 755) -100% 10 530

Other – – – – – – – –

Total Capital Expenditure - Standard Classification 132 521 260 039 – 6 548 23 822 43 340 (19 518) -45% 260 039

Funded by:

National Government 107 340 87 245 6 548 23 822 14 541 9 281 64% 87 245

Provincial Government – – –

District Municipality 5 628 13 150 – – 2 192 (2 192) -100% 13 150

Other transfers and grants 2 030 #NAME? – – #NAME? #NAME? #NAME? #NAME?

Transfers recognised - capital 114 998 #NAME? – 6 548 23 822 #NAME? #NAME? #NAME? #NAME?

Public contributions & donations –

Borrowing –

Internally generated funds 17 523 9 773 1 629 (1 629) -100% 9 773

Total Capital Funding 132 521 #NAME? – 6 548 23 822 #NAME? #NAME? #NAME? #NAME?


37 | P a g e

Capital Projects by Source of Funding

Description

Roll over 2013/14 Approved

Budget For the month Actual Year to Date % Spent

Grant Funding: GSDM

13 150 000

Grant Funding: MIG

14 313 435 87 245 000 16 312 918 16 312 912 % Note 1

EPWP

2 151 000

DME

115 000

SASOL

122 100 000

Anglo Platinum

23 304 882

Shanduka

2 200 000

TOTAL 14 313 435

260 039 101 16 312 918 16 312 912 18%

Note 1: Spending on MIG was based on allocations from the previous year. As at 31 August the MIG allocation for 2013/14 had not yet been

received.

5.5 Salary Related Information

Summary of Employee and Councillor remuneration

2012/13 Budget Year 2013/14

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD varianc

e

YTD variance

Full Year

Forecast

Councillors (Political Office Bearers plus Other)

Basic Salaries and Wages 15 550 17 313 – 1 284 2 574 2 886 (311) -11% 17 313

Sub Total - Board Members of Entities 15 550 17 313 – 1 284 2 574 2 886 (311) -11% 17 313

% increase 11.3% 11.3%

Senior Managers of Entities

Other Staff of Entities

Basic Salaries and Wages 195 578 217 407 – 17 478 35 361 36 234

(873) -2% 217 407

Pension and UIF Contributions 37 761 42 806 – 3 359 6 736 7 134

(398) -6% 42 806

Medical Aid Contributions 16 418 20 210 – 1 741 3 479 3 368 111 3% 20 210

Overtime 18 951 9 367 – 1 616 3 332 1 561 1 771 113% 9 367

Performance Bonus 13 453 15 242 – 719 1 796 2 540 (745) -29% 15 242

Motor Vehicle Allowance 13 780 15 479 – 1 272 2 544 2 580 (36) -1% 15 479

Cellphone Allowance 94 106 – 8 15 18 (2) -12% 106

Housing Allowances 751 1 435 – 65 129 239 (111) -46% 1 435

Other benefits and allowances 5 221 5 348 – 483 994 891 103 12% 5 348

Payments in lieu of leave – – – – – – – –

Long service awards 4 812 3 993 – 263 723 665 58 9% 3 993

Post-retirement benefit obligations 6 457 – – – – – – –

Sub Total - Other Staff of Entities 313 275 331 392 – 27 004 55 110 55 232

(122) 0% 331 392

% increase 5.8% 5.8%

Total Municipal Entities 328 825 348 705 – 28 289 57 684 58 118 (434) -1% 348 705

TOTAL SALARY, ALLOWANCES & BENEFITS 328 825 348 705 – 28 289 57 684 58 118

(434) -1% 348 705

% increase 6.0% 6.0%

TOTAL MANAGERS AND STAFF 313 275 331 392 – 27 004 55 110 55 232 0% 331 392


38 | P a g e

(122)

5.6 Stores

The following table indicates the movement on stock levels.

Inventory Current month Previous month Increase/(decrease) Variance

Stock value R 7 553 326.54 R8 759 963.66 (1 206 637.12) (13.77%)

The following table indicates the 10 highest stock items in store, or on order Description Quantity on hand Price per item Value

Diesel Standard Turbo 33 623 R 12.95 R 435 417.88

Meter Taurus-Tsk/1 1 194 R 238.45 R 284 709.30

Cable 300mm X 3 Core Xlpe 188 R 1 146.45 R 215 532.60

Petrol Lp 93 15 238 R 11.89 R 181 179.82

Petrol Lp 93 10 854 R 12.02 R 130 465.08

Diesel Standard Turbo 17 808 R 12.16 R 216 545.28

House Wire Pvc 10mm Black 100 R 1 153.60 R 115 360.00

Overalls Orange 2-Piece 630 R 235.64 R 148 453.20

Transformer 200kva 11/415 8 R 36 138.64 R 289 109.12

Water Meter V110t Nrv 25 535 R 461.14 R 246 709.90

The following table indicates the 10 slowest moving stock items Description On hand Value

Cable 95mmx3 Core Xlpe Insola 66 26,136.00

Application Learners License 6,010 7,151.90

Filter Air Inner Adg523 6 902.94

Cartridge Hp C4811a Cyan 3 729.81

Cartridge Hp C4812a Magenta 3 729.81

Filter Hydraulic 210466 2 656.22

Cards Family Planning 500 625.00

Tyre New 185/65 R14 F/Stone 1 520.22

Cartridge HP C4810a Black 2 485.00

Cartridge HP C4813a Yellow 2 485.00

Page | 39

5.7 Supply Chain Management

5.7.1 Deviations on the Supply Chain Management Policy for August 2013.

Date Req /

Order No. Company Description Amount Section

No. Quotes

Required

No. Quotes

Submitted

Reasons

for Deviation

MFMA

Regulation:

Section 36

Technical and Engineering Services

01/08/13 00443 ELB Equipment

Limited

Service for TLB/ back actor R11 102.69 Mechanical

workshop

3 1 Agents for

ELB

Equipmen

ts

1)(a)(ii)

01/08/13 00442 ELB Equipment Servicing of grader R15 385.14 Mechanical

workshop

3 1 Agents for

the

Graders

1)(a)(ii)

12/08/13 16324 TFM Industries Repair of refuse trucks DJP 669

MP

R7 965.75 Mechanical

workshop

3 1 Agents for

compactor

trucks

1)(a)(ii)

12/08/13 16323 United Motors Radiator repair R14 890.78 Mechanical

workshop

3 1 Agents for

compactor

trucks

1)(a)(ii)

12/08/13 16324 Westvaal Holdings Repair of refuse trucks FMV 618

MP


workshop

3 1 Agents for

compactor

trucks

1)(a)(ii)

12/08/13 16343 TFM Industries Repair of refuse trucks R30 050.00 Mechanical

workshop

Advert 1 Agents for

Compacto

r trucks

1)(a)(ii)


40 | P a g e

12/08/13 16342 TFM Industries Repair to compactor truck DZX

057 MP


workshop

3 1 Agents for

compactor

trucks

1)(a)(ii)

12/08/13 16335 Westvaal Holdings Service & repair

FMN 348 MP


workshop

3 1 Agents for

Isuzu

vehicles

1)(a)(ii)

12/08/13 16344 TFM Industries Repair of refuse trucks R53 652.96 Mechanical

workshop

Advert 1 Agents for

compactor

trucks

1)(a)(ii)

13/08/13 00331 United Motors Repairs to service compactor

truck


workshop

Advert 1 Agents

for the

Mercedes

vehicles

1)(a)(ii)

13/08/13 00330 United Motors Service 440 000km R14 157.26 Mechanical

workshop

3 1 Agents for

Mercedes

vehicles

1)(a)(ii)

15/08/13 16325 United Motors Clutch kit for

DNJ 688 MP


workshop

3 1 Agents

for the

Mercedes

vehicles

1)(a)(ii)

19/08/13 00155 Countrywide Gearbox

Repairs

Repair to gearbox BRH 479 MP R51 442.00 Mechanical

workshop

Advert 1 Agent for

vehicle

1)(a)(ii)

19/08/13 00185 Westvaal Holdings Service 75000km FMX 067 MP R3 830.16 Mechanical

workshop

3 1 Agents for

Isuzu

bakkies

1)(a)(ii)

19/08/13 00189 Westvaal Holdings Service 75000km FMN 338 MP R2 892.11 Mechanical

workshop

2 1 Agents for

Isuzu

1)(a)(ii)


41 | P a g e

bakkies

20/08/13 00238 Eastvaal Motors Rear shocks for DRB 083 mp R3 336.21 Mechanical

workshop

3 1 Supply of

genuine

Ford parts

1)(a)(ii)

15/08/13 00296 Stuart t Business

Services

Installation of valves and sewer

pump station

R44 397.96 Waste water Advert 1 Emergenc

y repairs

at sewer

pump

station

1)(a)(v)

15/08/13 00298 Volschenk Plumbing Repair damaged water pipe R57 111.58 Water and

Sewer

Advert 1 Emergenc

y repairs

at the

reservoir

1)(a)(v)

Financial Services

06/08/13 40533 Itron South Africa Supply of Taurus meters R17

3280.00

Stores

section

3 1 Sole

suppliers

for Taurus

meters

1)(a)(ii)


42 | P a g e

5.7.2 Purchases above R 100,000 for August 2013.

Date of the meeting Document

Number Description Awarded to Amount Department

Demo-graphic

Area

Gender

Represen-

tative %

2013/08/19 8/3/1-19/2013 Supply and Delivery of Traffic Officer Uniforms for

a period of one (1) year.

Mavuxa Trading Enterprise R 17 143.22 per

item

Public Saftey GMM 100%

Female

2013/08/30 8/3/1-20/2013 Provisioning of Traffic Contravention Equipment

and Support System

Cooper Moon Trading 317

(Pty) Ltd

R 2 079 321.00 Public Safety GP 100% Male

Page | 43

5.8 Supporting Documents –C Schedules

1. Debtors analysis Supporting table SC3 provides a breakdown of the consumer debtors. The outstanding debtors at the end of August 2013 amounted to R691 million of which current debt constitutes 9%. No bad debt was written off during the month. The debtor analysis is graphically presented in: Chart 1 – Debtor analysis

2. Creditor’s analysis

Supporting table SC4 provides detail on aged creditors. In terms of the MFMA all creditors are paid within 30 days of receiving the invoice or statement. For the month of August 2013, creditors to the amount of R123-million were outstanding and some creditors were outstanding for more than 30 days.

3. Investment portfolio analysis Supporting table SC5 displays the Council’s investment portfolio and indicates that R16.7-million is currently invested. During the month of August 2013, no new investments were made. Accrued interest for the month amounts to R55 729.

4. Allocation and grant receipts and expenditure Supporting tables SC6 & 7 provide detail of grants separately as income and expenditure, as far as revenue is recognised and expenditure is appropriated. On the receipt of grants, the year-to-date actual amounts to R105.7-million which is mainly the equitable share received as well as the FMG

5. Councillor allowances and employee benefits This table (SC8) provides the detail for Councillor and employee benefits. For the month of August 2013, the total salaries, allowances and benefits paid amounts to R28-million. The year-to-date actual amounts to R57.6-million which deviates with 1% from the planned figure of R58-million. The main deviation is due to vacancies.

6. Material variances to the service delivery and budget implementation plan Supporting table SC9 provides the detail of the cash inflow for the budget setting out receipts by source and payments by type per month. The monthly receipts were R100-million Table C4 provides details of the service delivery targets for revenue by source and expenditure by type. For revenue, the main deviation from the service delivery targets are service charges other, Licences and permits and other revenue. In the case of expenditure debt impairment & depreciation constitutes the main deviation from service delivery targets followed by other expenditure. In total the deviation for the month on revenue is 22% and 42% on expenditure. Reasons for the deviations are provided under the executive summary


44 | P a g e

The closing cash book balance of R26-million, is confirmed by the following Bank reconciliation: Bank Reconciliation as at 30 August 2013

Cash book balance -26 864 257.98

ADD Outstanding cheques 7 233 986.76

EFT payments not on statement 32 069 376.99

39 303 363.75

Bank Statement Balance 12 439 105.77

The outstanding cheques are cheque payments to creditors or consumers to whom the municipality owes monies which is not cash or banked by the creditors. EFT payments not on statements are payments made but not yet reflected as such on our

bank statement

7. Capital programme performance Supporting table SC12 provides information on the monthly trends for capital expenditure. In terms of this table the capital expenditure for August 2013 amounts to R16-million and the year-to-date figure amounts to R16-million against the planned figure of R21-million. The year to date deviation amounts to R5-million, which is a deviation of 24.7%. Considering the previous year trend capital expenditure increased rapidly in the last month Supporting tables SC13a provide the detail of capital expenditure By asset classification for both new and replacement of assets. The total year to date for assets amounts to R16-million against the planned figure of R21-million . � Chart 2 – Capital expenditure vs. monthly SDBIP 8. Repairs and maintenance analysis Supporting table SC13c measures the extent to which Council’s assets are maintained per asset class. The year to date actual expenditure amounts to R4-million and deviates with 83% against the planned figure of R8,5-million. The actual expenditure for the month of July is indicated in figures and percentage of the total expenditure on repairs and maintenance for the month and is presented in: � Chart 3 – Repairs and maintenance per asset class