FMR Swartland Municipality s71Oktober 2013...WC015 Swartland - Table C4 Monthly Budget Statement -...

Berivier

WC015 Swartland Municipality

In – Year Report of Municipalities Prepared in terms of the Local Government Municipal Finance

Management Act (56/2003) Municipal Budget and Reporting

Regulations, Government Gazette 32141, 17 April 2009.

Monthly Budget Statement

October 2013

Table of Contents PART 1: IN-YEAR REPORT Section 1 - Mayor’s Report Section 2 - Resolutions Section 3 - Executive Summary Section 4 - In-year budget statement tables PART 2: SUPPORTING DOCUMENTATION Section 5 - Debtors’ analysis Section 6 - Creditors’ analysis Section 7 - Investment portfolio analysis Section 8 - Allocation and grant receipts and expenditure Section 9 - Councillor and board members allowances and

Employee benefits Section 10 - Material variances to the SDBIP Section 11 - Capital programme performance Section 12 - Other supporting documentation Section 13 - Municipal manager’s quality certification

PART 1 – IN-YEAR REPORT

Section 1 – Mayor’s Report

1.1 In-Year Report – Monthly and Quarterly Budget S tatement

1.1.1 Implementation of budget in terms of SDBIP

No comments for October 2013

1.1.2 Financial problems or risks facing the munici pality


1.1.3 Other information


Section 2 - Resolutions

RECOMMENDATION:

That Council takes cognisance of the monthly budget statement and supporting documentation for October 2013

Section 3 – Executive Summary

3.1 Introduction

The Municipal Manager, as Accounting Officer of the Municipality, is required by Section 71(1) of the Municipal Finance Management Act to submit 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.

3.2 Consolidated performance The following table summarises the overall position on the capital and operating Budgets

Original Budget Adjustment Budget Actual Variance Varia nce %Operating Expenditure 470 108 184R -R 128 669 681R 341 438 504R 73%Operating Revenue 458 074 991R -R 140 689 313R 317 385 678R 69%Capital 83 479 509R -R 10 290 840R 73 188 669R 88%

3.2.1 Revenue by Source Against annual budget (original approved and latest adjustments)

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 69 020 – 5 338 29 474 23 032 6 442 28% 69 020

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

Serv ice charges - electricity rev enue 178 645 – 13 859 60 132 64 387 (4 255) -7% 178 645

Serv ice charges - w ater rev enue 33 265 – 1 890 7 658 14 014 (6 355) -45% 33 265

Serv ice charges - sanitation rev enue 24 844 – 1 753 11 241 8 336 2 905 35% 24 844

Serv ice charges - refuse rev enue 19 215 – 1 581 6 958 6 434 523 8% 19 215

Serv ice charges - other – – – – – – –

Rental of facilities and equipment 3 088 – 690 1 260 1 275 (15) -1% 3 088

Interest earned - ex ternal inv estments 10 820 – 45 229 48 181 375% 10 820

Interest earned - outstanding debtors 1 276 – 171 539 386 153 40% 1 276

Div idends receiv ed – – – – – – –

Fines 4 039 – 544 1 223 1 348 (125) -9% 4 039

Licences and permits 3 007 – 324 1 233 949 285 30% 3 007

Agency serv ices 2 539 – 250 898 859 39 4% 2 539

Transfers recognised - operational 53 629 – – 13 544 25 972 (12 428) -48% 53 629

Other rev enue 11 621 – 983 3 826 3 399 427 13% 11 621

Gains on disposal of PPE 200 – 68 140 – 140 #DIV/0! 200

Total Revenue (excluding capital transfers and

contributions)

415 207 – 27 495 138 355 150 440 (12 085) -8% 415 207

Description

Budget Year 2013/14

WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - M04 October

The statement of Financial Performance compares the expenditure and revenue against budget for the period ended 31 October 2013. The YTD variance for property rates for October stands at 28%. This is due to policy changes whereby, consumers who are in default and haven’t settled their outstanding accounts will be levied for the full year at the beginning of the financial year as they forfeit their right to be levied on a monthly basis. The same reason applies to sanitation and refuse where the variance stands at 35% and 8% respectively. The variance for water stands at -45%. This can be attributed to the prolonged winter season we’ve experienced. Consumers do not have to water their gardens or fill their pools etc. The variance for interest earned on external investments is as a result of our assumptions for the expected income for October not materializing even though it is to the municipality’s benefit. The details of which can be found under section 7 of this report. Revenue received from fines is at 9% below YTD budget projections. The fixed video speed cameras were not in use since December 2012 due to contractual problems with Belstow. Swartland now has a new contract with Sintell from 1 July 2013 and new speed cameras have been installed in the Malmesbury area. We expect the income received from fines to increase during the course of the financial year. Grants and Subsidies received variance currently stands at -48% because i.t.o GRAP the funds only get transferred to the general ledger once the conditions of the grants have been met. Revenue received in the month of October stands at R27.4 million. Variance for revenue received stands at 8% below budget projections for the month of October 2013.

Operating expenditure by type

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Expenditure By Type

Employ ee related costs 127 499 – 9 422 36 572 38 208 (1 636) -4% 127 499

Remuneration of councillors 7 839 – 585 2 340 2 511 (171) -7% 7 839

Debt impairment 10 748 – – – 2 106 (2 106) -100% 10 748

Depreciation & asset impairment 74 104 – 6 126 24 505 24 249 257 1% 74 104

Finance charges 15 096 – 2 7 8 (1) -8% 15 096

Bulk purchases 150 625 – 12 960 46 084 47 768 (1 684) -4% 150 625

Other materials – – – – – – –

Contracted serv ices 3 453 – 322 1 059 1 121 (62) -5% 3 453

Transfers and grants 2 083 – 180 1 048 698 350 50% 2 083

Other ex penditure 73 397 – 4 726 14 720 21 507 (6 787) -32% 73 397

Loss on disposal of PPE 5 263 – – – – – 5 263

Total Expenditure 470 108 – 34 324 126 335 138 174 (11 839) -9% 470 108

Surplus/(Deficit) (54 901) – (6 829) 12 020 12 265 (246) (0) (54 901)

Transfers recognised - capital 42 868 – – – 42 513 (42 513) (0) 42 868

Contributions recognised - capital – – – – – – –

Contributed assets – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions

(12 033) – (6 829) 12 020 54 778 (12 033)

Tax ation – – – – – – –

Surplus/(Deficit) after taxation (12 033) – (6 829) 12 020 54 778 (12 033)

Attributable to minorities – – – – – –

Surplus/(Deficit) attributable to municipality (12 033) – (6 829) 12 020 54 778 (12 033)

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

Surplus/ (Deficit) for the year (12 033) – (6 829) 12 020 54 778 (12 033)

Description

Budget Year 2013/14


Overall, operating expenditure is currently at 9% below our budgeted expenditure projection up until 31 October 2013. Employee related costs currently stand at 4% below the YTD budget projections. This is an acceptable variance. We have since filled two permanent positions within the finance department. Swartland is very reluctant to write-off bad debts as we do not want to foster the habit of non-payment even though we make provision for it. It is often the case that those people who appear on the list of bad debts to be discussed to be written off, and are written off, appear on the same list of bad debtors to be written off the following year. Hence, why the debt impairment variance is so high between what we make provision for and what is actually written-off. Our loans are paid back semi annually i.e. December and June, therefore will reflect in the months thereafter. Grants and subsidies paid is 50% above the projected YTD expenditure. Refer to Table C4 for further details on both revenue by source and expenditure by type.

Capital expenditure

Budget Year 2013/14

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 - Corporate Serv ices – – – – – – –

Vote 2 - Civ il Serv ices 31 344 – 33 33 1 700 (1 667) -98% 31 344

Vote 3 - Council – – – – – – –

Vote 4 - Electricity Serv ices – – – – – – –

Vote 5 - Financial Serv ices – – – – – – –

Vote 6 - Dev elopment Serv ices – – – – – – –

Vote 7 - Municipal Manager – – – – – – –

Vote 8 - Protection Serv ices – – – – – – –

Total Capital Multi-year expenditure 31 344 – 33 33 1 700 (1 667) -98% 31 344

Single Year expenditure appropriation

Vote 1 - Corporate Serv ices 428 – 4 7 50 (43) -87% 428

Vote 2 - Civ il Serv ices 34 937 – 2 275 8 109 8 658 (550) -6% 34 937

Vote 3 - Council 815 – – – 191 (191) -100% 815

Vote 4 - Electricity Serv ices 11 340 – 482 962 1 115 (153) -14% 11 340

Vote 5 - Financial Serv ices 1 244 – 105 179 115 64 55% 1 244

Vote 6 - Dev elopment Serv ices 3 148 – 123 985 932 53 6% 3 148

Vote 7 - Municipal Manager 10 – – 1 4 (3) -64% 10

Vote 8 - Protection Serv ices 213 – 5 9 45 (36) -81% 213

Total Capital single-year expenditure 52 136 – 2 995 10 250 11 110 (860) -8% 52 136

Total Capital Expenditure 83 480 – 3 027 10 283 12 810 (2 527) -20% 83 480

WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) -

M04 October

Vote Description

Capital Expenditure:

The total capital expenditure as at 31 October 2013 amounts to R 3 027 480 which is 20% below our projected expenditure. Usually in the first two months they go out on tender for the smaller projects. Some big projects are already contracted for in the previous financial year, as gets disclosed in the financial statements. Expenditure will pick up as the financial year progresses and given our capital expenditure trend over the prior financial years, we expect 95-100% capital expenditure as at 30 June 2014.

Refer to Table C5 for more detail.

3.2.2 Reports, tables, charts & explanations

Summary tables or charts are included under the section Other Supporting

Documentation.

3.3 Material variances from SDBIP


3.4 Remedial or corrective steps

No steps need to be taken

3.5 Performance in relation to quarterly SDBIP targ ets

Budget Year 2013/14

Original

Budget

Adjusted

Budget

YearTD

actual

Full Year

Forecast

Borrowing Management

Capital Charges to Operating Expenditure Interest & principal paid/Operating Expenditure 19.0% 0.0% 19.4% 4.9%

Borrow ed funding of 'own' capital ex penditure Borrow ings/Capital ex penditure ex cl. transfers and

grants

10.7% 0.0% 0.3% 10.7%

Safety of Capital

Debt to Equity Loans, Accounts Payable, Ov erdraft & Tax

Prov ision/ Funds & Reserv es

11.0% 0.0% -71.4% 11.0%

Gearing Long Term Borrow ing/ Funds & Reserv es 135.0% 0.0% 0.0% 135.0%

Liquidity

Current Ratio Current assets/current liabilities 319.9% 0.0% -196.5% 319.9%

Liquidity Ratio Monetary Assets/Current Liabilities 229.2% 0.0% -133.5% 229.2%

Revenue Management

Annual Debtors Collection Rate

(Payment Level %)

Last 12 Mths Receipts/ Last 12 Mths Billing

Outstanding Debtors to Rev enue Total Outstanding Debtors to Annual Revenue 13.8% 0.0% 4.3% 13.8%

Longstanding Debtors Recovered Debtors > 12 Mths Recov ered/Total Debtors >

12 Months Old

0.0% 0.0% 0.0% 0.0%

Creditors Management

Creditors Sy stem Efficiency % of Creditors Paid Within Terms (w ithin MFMA s

65(e))

99.9% N/A 99.1% 95.0%

Funding of Provisions

Percentage Of Prov isions Not Funded Unfunded Prov isions/Total Prov isions

Other Indicators

Electricity Distribution Losses % Volume (units purchased and generated less

units sold)/units purchased and generated

8.8% N/A 8.7% 7.0%

Water Distribution Losses % Volume (units purchased and own source less

units sold)/Total units purchased and own source

10.7% N/A 12.0% 16.0%

Employ ee costs Employ ee costs/Total Rev enue - capital rev enue 30.7% 0.0% 26.4% 30.7%

Repairs & Maintenance R&M/Total Rev enue - capital rev enue 4.3% 0.0% 3.3% 4.3%

Interest & Depreciation I&D/Total Rev enue - capital rev enue 21.5% 0.0% 17.7% 5.5%

IDP regulation financial viability indicators

i. Debt coverage (Total Operating Rev enue - Operating Grants)/Debt

serv ice payments due w ithin financial y ear)

26.5 N/A 26.5

ii. O/S Serv ice Debtors to Revenue Total outstanding serv ice debtors/annual rev enue

receiv ed for serv ices

17.2% N/A 17.2%

iii. Cost cov erage (Available cash + Inv estments)/monthly fix ed

operational ex penditure

5.5 N/A 5.5

Description of financial indicator Basis of calculation

WC015 Swartland - Supporting Table SC2 Monthly Budget Statement - performance indicators - M04 October

• Electricity Distribution losses up until then end of September 2013 (October’s figure’s is still being compiled) currently stands at 8.79%.

• Water Distribution losses up until then end of September 2013 (October’s figures is still being compiled) currently stands at 10.74%.

• % of creditors paid within 30 days for October 2013 stands at 99.9%.

Section 4 – In-year budget statement tables

4.1 Monthly budget statements

4.1.1 Table C1: s71 Monthly Budget Statement Summar y

WC015 Swartland - Table C1 Monthly Budget Statement Summary - M04 October

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Financial Performance

Property rates 69 020 – 5 338 29 474 23 032 6 442 28% 69 020

Serv ice charges 255 968 – 19 084 85 989 93 171 (7 182) -8% 255 968

Inv estment rev enue 10 820 – 45 229 48 181 375% 12 096

Transfers recognised - operational 53 629 – – 13 544 25 972 (12 428) -48% 53 629

Other own rev enue 25 770 – 3 028 9 119 8 216 903 11% 25 770

Total Revenue (excluding capital transfers

and contributions)

415 207 – 27 495 138 355 150 440 (12 085) -8% 416 483

Employ ee costs 127 499 – 9 422 36 572 38 208 (1 636) -4% 127 499

Remuneration of Councillors 7 839 – 585 2 340 2 511 (171) -7% 7 839


Finance charges 15 096 – 2 7 8 (1) -8% 15 096

Materials and bulk purchases 150 625 – 12 960 46 084 47 768 (1 684) -4% 150 625

Transfers and grants 2 083 – 180 1 048 698 350 2 083



Surplus/(Deficit) (54 901) – (6 829) 12 020 12 265 (246) -2% (53 625)

Transfers recognised - capital 42 868 – – – 42 513 (42 513) -100% 42 868

Contributions & Contributed assets – – – – – – –


contributions

(12 033) – (6 829) 12 020 54 778 (42 759) -78% (10 757)

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

Surplus/ (Deficit) for the year (12 033) – (6 829) 12 020 54 778 (42 759) -78% (10 757)

Capital expenditure & funds sources

Capital expenditure 83 480 – 3 027 10 283 12 810 (2 527) -20% 83 480

Capital transfers recognised 42 868 – 777 5 451 6 361 (910) -14% 42 868

Public contributions & donations – – – – – – –

Borrow ing 8 949 – 33 33 700 (667) -95% 8 949

Internally generated funds 31 663 – 2 218 4 799 5 749 (950) -17% 31 663

Total sources of capital funds 83 480 – 3 027 10 283 12 810 (2 527) -20% 83 480

Financial position

Total current assets 218 544 – 17 150 218 544

Total non current assets 1 786 784 – (14 215) 1 786 784

Total current liabilities 68 319 – (8 728) 68 319

Total non current liabilities 174 806 – (35) 174 806

Community wealth/Equity 1 762 203 – 11 698 1 762 203

Cash flows

Net cash from (used) operating 73 530 – 5 283 (187 025) 80 733 (267 758) -332% 80 733

Net cash from (used) inv esting (83 256) – (6 247) (9 688) (6 326) (3 362) 53% (6 326)

Net cash from (used) financing (4 829) – 106 340 – 340 #DIV/0! –

Cash/cash equivalents at the month/year end 156 617 – – 13 740 245 579 (231 838) -94% 284 520

Debtors & creditors analysis 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys181 Dys-

1 YrOver 1Yr Total

Debtors Age Analysis

Total By Income Source 11 366 639 479 321 274 406 10 223 46 758

Creditors Age Analysis

Total Creditors 19 3 – – – – – 3 270

Description

Budget Year 2013/14

4.1.2 Table C2: Monthly Budget Statement - Financia l Performance (standard classification)

Budget Year 2013/14

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue - Standard

Governance and administration 154 408 – 5 740 44 185 51 451 (7 266) -14% 154 408

Ex ecutiv e and council 59 866 – 3 3 183 19 948 (16 764) -84% 59 866

Budget and treasury office 93 466 – 5 691 40 727 31 145 9 582 31% 93 466

Corporate serv ices 1 076 – 46 275 358 (83) -23% 1 076

Community and public safety 13 703 – 1 268 2 649 4 330 (1 681) -39% 13 703

Community and social serv ices 6 137 – 71 303 2 046 (1 743) -85% 6 137

Sport and recreation 2 742 – 630 1 018 677 341 50% 2 742

Public safety 4 561 – 550 1 259 1 520 (261) -17% 4 561

Housing 263 – 17 70 88 (18) -21% 263

Health – – – – – – –

Economic and environmental services 7 711 – 750 2 781 2 569 212 8% 7 711

Planning and dev elopment 1 808 – 131 532 602 (71) -12% 1 808

Road transport 5 903 – 620 2 249 1 967 282 14% 5 903

Env ironmental protection – – – – – – –

Trading services 282 234 – 19 735 88 733 94 040 (5 307) -6% 282 234

Electricity 180 514 – 13 953 60 858 60 146 712 1% 180 514

Water 37 367 – 1 972 7 993 12 451 (4 457) -36% 37 367

Waste water management 37 620 – 2 095 12 385 12 535 (150) -1% 37 620

Waste management 26 734 – 1 715 7 497 8 908 (1 411) -16% 26 734

Other 20 – 2 6 7 (0) -3% 20

Total Revenue - Standard 458 075 – 27 495 138 355 152 397 (14 042) -9% 458 075

Expenditure - Standard

Governance and administration 93 111 – 4 881 19 182 28 088 (8 906) -32% 93 111

Ex ecutiv e and council 27 379 – 1 067 5 600 9 183 (3 583) -39% 27 379

Budget and treasury office 40 868 – 1 967 6 448 11 077 (4 629) -42% 40 868

Corporate serv ices 24 865 – 1 847 7 134 7 828 (694) -9% 24 865

Community and public safety 49 661 – 3 518 13 121 15 918 (2 797) -18% 49 661

Community and social serv ices 12 637 – 920 3 499 4 040 (541) -13% 12 637

Sport and recreation 14 991 – 1 199 4 292 4 794 (502) -10% 14 991

Public safety 20 701 – 1 306 4 910 6 677 (1 767) -26% 20 701

Housing 1 332 – 93 420 407 13 3% 1 332

Health – – – – – – –

Economic and environmental services 58 169 – 4 942 17 640 18 714 (1 074) -6% 58 169

Planning and dev elopment 8 452 – 698 2 305 2 695 (390) -14% 8 452

Road transport 49 717 – 4 244 15 335 16 020 (684) -4% 49 717



Electricity 161 662 – 13 978 51 171 54 739 (3 568) -7% 161 662

Water 44 449 – 3 037 10 699 12 072 (1 373) -11% 44 449

Waste water management 38 320 – 1 942 7 284 8 705 (1 421) -16% 38 320

Waste management 23 774 – 1 846 6 832 7 866 (1 034) -13% 23 774

Other 962 – 180 406 314 92 29% 962

Total Expenditure - Standard 470 108 – 34 324 126 335 146 417 (20 081) -14% 470 108

Surplus/ (Deficit) for the year (12 033) – (6 829) 12 020 5 980 6 039 101% (12 033)

Description

WC015 Swartland - Table C2 Monthly Budget Statement - Financial Performance (standard classification) - M04 October

4.1.3 Table C3: Monthly Budget Statement - Financia l Performance (revenue and expenditure by municipal vote)

Vote Description

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue by Vote

Vote 1 - Corporate Serv ices 6 134 – 43 249 2 044 (1 795) -87.8% 6 134

Vote 2 - Civ il Serv ices 103 222 – 5 925 28 414 34 394 (5 981) -17.4% 103 222

Vote 3 - Council 59 866 – 3 3 183 19 948 (16 764) -84.0% 59 866

Vote 4 - Electricity Serv ices 180 514 – 13 953 60 858 60 146 712 1.2% 180 514

Vote 5 - Financial Serv ices 93 466 – 5 691 40 727 31 145 9 582 30.8% 93 466

Vote 6 - Dev elopment Serv ices 4 487 – 755 1 510 1 259 251 19.9% 4 487


Vote 8 - Protection Serv ices 10 386 – 1 125 3 414 3 461 (47) -1.3% 10 386

Total Revenue by Vote 458 075 – 27 495 138 355 152 397 (14 042) -9.2% 458 075

Expenditure by Vote

Vote 1 - Corporate Serv ices 17 860 – 1 471 5 222 5 687 (466) -8.2% 17 860

Vote 2 - Civ il Serv ices 176 464 – 12 750 45 952 51 002 (5 050) -9.9% 176 464

Vote 3 - Council 23 006 – 770 4 400 7 819 (3 419) -43.7% 23 006

Vote 4 - Electricity Serv ices 161 662 – 13 978 51 171 54 739 (3 568) -6.5% 161 662

Vote 5 - Financial Serv ices 40 868 – 1 967 6 448 11 077 (4 629) -41.8% 40 868

Vote 6 - Dev elopment Serv ices 13 124 – 1 015 3 518 4 188 (670) -16.0% 13 124

Vote 7 - Municipal Manager 10 271 – 623 2 961 3 294 (333) -10.1% 10 271

Vote 8 - Protection Serv ices 26 853 – 1 750 6 664 8 610 (1 946) -22.6% 26 853

Total Expenditure by Vote 470 108 – 34 324 126 335 146 417 (20 081) -13.7% 470 108

Surplus/ (Deficit) for the year (12 033) – (6 829) 12 020 5 980 6 039 101.0% (12 033)

WC015 Swartland - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - M04

Budget Year 2013/14

4.1.4 Table C4: Monthly Budget Statement - Financia l Performance (revenue and expenditure)

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Expenditure By Type

Employ ee related costs 127 499 – 9 422 36 572 38 208 (1 636) -4% 127 499

Remuneration of councillors 7 839 – 585 2 340 2 511 (171) -7% 7 839

Debt impairment 10 748 – – – 2 106 (2 106) -100% 10 748


Finance charges 15 096 – 2 7 8 (1) -8% 15 096

Bulk purchases 150 625 – 12 960 46 084 47 768 (1 684) -4% 150 625

Other materials – – – – – – –

Contracted serv ices 3 453 – 322 1 059 1 121 (62) -5% 3 453

Transfers and grants 2 083 – 180 1 048 698 350 50% 2 083


Loss on disposal of PPE 5 263 – – – – – 5 263


Surplus/(Deficit) (54 901) – (6 829) 12 020 12 265 (246) (0) (54 901)

Transfers recognised - capital 42 868 – – – 42 513 (42 513) (0) 42 868

Contributions recognised - capital – – – – – – –

Contributed assets – – – – – – –


contributions

(12 033) – (6 829) 12 020 54 778 (12 033)

Tax ation – – – – – – –

Surplus/(Deficit) after taxation (12 033) – (6 829) 12 020 54 778 (12 033)

Attributable to minorities – – – – – –

Surplus/(Deficit) attributable to municipality (12 033) – (6 829) 12 020 54 778 (12 033)

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

Surplus/ (Deficit) for the year (12 033) – (6 829) 12 020 54 778 (12 033)

Description

Budget Year 2013/14


4.1.5 Table C5: Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and fundin g)

Budget Year 2013/14

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 - Corporate Serv ices – – – – – – –

Vote 2 - Civ il Serv ices 31 344 – 33 33 1 700 (1 667) -98% 31 344

Vote 3 - Council – – – – – – –

Vote 4 - Electricity Serv ices – – – – – – –

Vote 5 - Financial Serv ices – – – – – – –

Vote 6 - Dev elopment Serv ices – – – – – – –


Vote 8 - Protection Serv ices – – – – – – –

Total Capital Multi-year expenditure 31 344 – 33 33 1 700 (1 667) -98% 31 344

Single Year expenditure appropriation

Vote 1 - Corporate Serv ices 428 – 4 7 50 (43) -87% 428

Vote 2 - Civ il Serv ices 34 937 – 2 275 8 109 8 658 (550) -6% 34 937

Vote 3 - Council 815 – – – 191 (191) -100% 815

Vote 4 - Electricity Serv ices 11 340 – 482 962 1 115 (153) -14% 11 340

Vote 5 - Financial Serv ices 1 244 – 105 179 115 64 55% 1 244

Vote 6 - Dev elopment Serv ices 3 148 – 123 985 932 53 6% 3 148

Vote 7 - Municipal Manager 10 – – 1 4 (3) -64% 10

Vote 8 - Protection Serv ices 213 – 5 9 45 (36) -81% 213

Total Capital single-year expenditure 52 136 – 2 995 10 250 11 110 (860) -8% 52 136

Total Capital Expenditure 83 480 – 3 027 10 283 12 810 (2 527) -20% 83 480

Capital Expenditure - Standard Classification

Governance and administration 2 094 – 108 185 310 (125) -40% 2 094

Executiv e and council 825 – – 1 195 (194) -99% 825

Budget and treasury office 29 – 12 34 – 34 #DIV/0! 29

Corporate serv ices 1 240 – 96 149 115 34 30% 1 240

Community and public safety 4 739 – 135 1 054 1 877 (822) -44% 4 739

Community and social serv ices 3 551 – 125 986 982 5 0% 3 551

Sport and recreation 975 – 5 59 850 (791) -93% 975

Public safety 213 – 5 9 45 (36) -81% 213

Housing – – – – – – –

Health – – – – – – –

Economic and environmental services 19 815 – 800 3 949 4 484 (534) -12% 19 815

Planning and development 109 – 1 21 10 11 113% 109

Road transport 19 706 – 799 3 928 4 474 (546) -12% 19 706



Electricity 11 340 – 482 962 1 115 (153) -14% 11 340

Water 5 429 – 456 1 762 2 425 (662) -27% 5 429

Waste w ater management 35 509 – 182 1 259 2 520 (1 261) -50% 35 509

Waste management 4 553 – 865 1 111 80 1 031 1289% 4 553

Other – – – – – – –

Total Capital Expenditure - Standard Classification 83 480 – 3 027 10 283 12 810 (2 527) -20% 83 480

Funded by:

National Gov ernment 22 395 – – – – – 22 395

Prov incial Gov ernment 19 623 – 777 5 451 5 511 (60) -1% 19 623

District Municipality – – – – – – –

Other transfers and grants 850 – – – 850 (850) -100% 850

Transfers recognised - capital 42 868 – 777 5 451 6 361 (910) -14% 42 868

Public contributions & donations – – – – – – –

Borrowing 8 949 – 33 33 700 (667) -95% 8 949

Internally generated funds 31 663 – 2 218 4 799 5 749 (950) -17% 31 663

Total Capital Funding 83 480 – 3 027 10 283 12 810 (2 527) -20% 83 480

WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) -

M04 October

Vote Description

4.1.6 Table C6: Monthly Budget Statement - Financia l Position

Budget Year 2013/14

Original

Budget

Adjusted

Budget

YearTD

actual

Full Year

Forecast

R thousands

ASSETS

Current assets

Cash 500 – 11 655 500

Call inv estment deposits 156 117 – – 156 117

Consumer debtors 49 611 – 10 799 49 611

Other debtors 6 835 – (4 873) 6 835

Current portion of long-term receiv ables 24 – – 24

Inventory 5 457 – (431) 5 457

Total current assets 218 544 – 17 150 218 544

Non current assets

Long-term receiv ables 640 – – 640

Investments – – – –

Investment property 33 920 – – 33 920

Investments in Associate – – – –

Property , plant and equipment 1 751 681 – (14 215) 1 751 681

Agricultural – – – –

Biological assets – – – –

Intangible assets 542 – – 542

Other non-current assets – – – –

Total non current assets 1 786 784 – (14 215) 1 786 784

TOTAL ASSETS 2 005 328 – 2 935 2 005 328

LIABILITIES

Current liabilities

Bank ov erdraft – – – –

Borrow ing 3 752 – – 3 752

Consumer deposits 7 212 – 225 7 212

Trade and other pay ables 51 525 – (8 322) 51 525

Prov isions 5 830 – (631) 5 830

Total current liabilities 68 319 – (8 728) 68 319

Non current liabilities

Borrow ing 137 883 – (35) 137 883

Prov isions 36 922 – – 36 922

Total non current liabilities 174 806 – (35) 174 806

TOTAL LIABILITIES 243 125 – (8 763) 243 125

NET ASSETS 1 762 203 – 11 698 1 762 203

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 1 660 078 – 11 698 1 660 078

Reserv es 102 125 – – 102 125

TOTAL COMMUNITY WEALTH/EQUITY 1 762 203 – 11 698 1 762 203

Description

WC015 Swartland - Table C6 Monthly Budget Statement - Financial Position - M04 October

4.1.7 Table C7: Monthly Budget Statement - Cash Flo w

Budget Year 2013/14

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Ratepayers and other 337 811 – 39 830 167 803 123 634 44 169 36% 123 634

Gov ernment - operating 53 629 – 2 000 26 425 25 972 453 2% 25 972

Gov ernment - capital 42 868 – – 2 000 42 513 (40 513) -95% 42 513

Interest 10 820 – 0 229 434 (205) -47% 434

Div idends – – – – – – –

Payments

Suppliers and employees 354 418 – 36 213 382 755 111 114 (271 641) -244% 111 114

Finance charges 15 096 – 5 8 8 (0) -3% 8

Transfers and Grants 2 083 – 330 720 698 (21) -3% 698

NET CASH FROM/(USED) OPERATING ACTIVITIES 73 530 – 5 283 (187 025) 80 733 275 567 341% 80 733

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 200 – – 140 – 140 #DIV/0! –

Decrease (Increase) in non-current debtors – – – – 8 (8) -100% 8

Decrease (increase) other non-current receiv ables 24 – – – – – –

Decrease (increase) in non-current investments – – – – – – –

Payments

Capital assets 83 480 – 6 247 9 828 6 334 (3 494) -55% 6 334

NET CASH FROM/(USED) INVESTING ACTIVITIES (83 256) – (6 247) (9 688) (6 326) 3 362 -53% (6 326)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – –

Borrow ing long term/refinancing – – – – – – –

Increase (decrease) in consumer deposits 472 – 117 360 – 360 #DIV/0! –

Payments

Repayment of borrow ing 5 301 – 11 19 – (19) #DIV/0! –

NET CASH FROM/(USED) FINANCING ACTIVITIES (4 829) – 106 340 – (340) #DIV/0! –

NET INCREASE/ (DECREASE) IN CASH HELD (14 555) – (858) (196 373) 74 407 74 407

Cash/cash equiv alents at beginning: 171 172 – 210 113 171 172 210 113

Cash/cash equiv alents at month/y ear end: 156 617 – 13 740 245 579 284 520

Description

WC015 Swartland - Table C7 Monthly Budget Statement - Cash Flow - M04 October

As cash flow budgeting is a fairly new concept within the municipal space, it is evident with all the major variances that the initial budget projections are not in line with what is actually realising. One of the reasons for this is, because investments made and investments redeemed are included in the cash flow report and not in the budget. After attending a workshop held by Carl Stroud of National Treasury, he took us through a methodology, based on realistic yet conservative assumptions, in order to draw up an acceptable cash flow budget over the MTREF. We have done a dry run using this methodology and intend to implement it with the next budget process.

PART 2 – SUPPORTING DOCUMENTATION

Section 5 – Debtors' analysis

5.1 Supporting Table SC3

Description

R thousands

NT

Code0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys 181 Dys-1 Yr Over 1Yr Total

Total

over 90

days

Actual Bad

Debts Written

Off against

Debtors

Impairment -

Bad Debts i.t.o

Council Policy

Debtors Age Analysis By Income Source

Trade and Other Receivables from Ex change Transactions - Water 1200 2 177 864 128 130 73 71 96 1 542 5 082 1 912 – –

Trade and Other Receivables from Ex change Transactions - Electricity 1300 11 424 2 473 54 24 17 14 15 583 14 605 654 – –

Receiv ables from Non-ex change Transactions - Property Rates 1400 4 925 3 330 164 92 73 48 58 2 764 11 455 3 035 – –

Receiv ables from Ex change Transactions - Waste Water Management 1500 2 064 3 393 78 41 36 26 90 2 382 8 110 2 574 – –

Receiv ables from Ex change Transactions - Waste Management 1600 1 762 1 122 146 110 87 71 91 1 901 5 290 2 260 – –

Receiv ables from Ex change Transactions - Property Rental Debtors 1700 28 16 2 2 1 1 1 66 117 72 – –

Interest on Arrear Debtor Accounts 1810 – – – – – – – – – – – –

Recoverable unauthorised, irregular, fruitless and wasteful expenditure 1820 – – – – – – – – – – – –

Other 1900 668 169 66 80 34 43 54 984 2 100 1 196 – –

Total By Income Source 2000 23 050 11 366 639 479 321 274 406 10 223 46 758 11 702 – –

2012/13 - totals only – –

Debtors Age Analysis By Customer Group

Organs of State 2200 661 143 1 5 0 0 0 66 877 73 – –

Commercial 2300 8 667 1 220 31 20 12 7 12 430 10 401 482 – –

Households 2400 12 763 9 081 551 418 277 246 378 9 032 32 746 10 351 – –

Other 2500 959 922 56 35 32 20 15 695 2 733 796 – –

Total By Customer Group 2600 23 050 11 366 639 479 321 274 406 10 223 46 758 11 702 – –

WC015 Swartland - Supporting Table SC3 Monthly Budget Statement - aged debtors - M04 October

Budget Year 2013/14

After doing a comparison of outstanding debt, 90 days and older decreased to R11.7 million when compared to September’s report which amounted to R11.8 million. There was a decrease of roughly R241 579 in outstanding debt for 150 days and older.

Total Outstanding Debt has increased from R39.2 million in October 2012 to R46.7 million in October 2013 which is an increase of R3.1 million.

There were no write-offs for the quarter.

Section 6 – Creditors' analysis


Budget Year 2013/14

R thousands

Creditors Age Analysis By Customer Type

Bulk Electricity 0100 – – – – – – – – – –

Bulk Water 0200 – – – – – – – – – –

PAYE deductions 0300 – – – – – – – – – –

VAT (output less input) 0400 – – – – – – – – – –

Pensions / Retirement deductions 0500 – – – – – – – – – –

Loan repayments 0600 – – – – – – – – – –

Trade Creditors 0700 3 248 19 3 – – – – – 3 270 54 183

Auditor General 0800 – – – – – – – – – –

Other 0900 – – – – – – – – – –

Total By Customer Type 1000 3 248 19 3 – – – – – 3 270 54 183

Prior y ear

totals for chart

(same period)

WC015 Swartland - Supporting Table SC4 Monthly Budget Statement - aged creditors - M04 October

181 Days -

1 Year

Over 1

Year

Total61 -

90 Days

91 -

120 Days

121 -

150 Days

151 -

180 Days

Description NT

Code0 -

30 Days

31 -

60 Days

Section 7 – Investment portfolio analysis


Investments by maturity

Name of institution & investment ID

Period of

Investment

R thousands Yrs/Months

Municipality

ABSA 361 Day s Fix ed Deposit 28 June 2014 6.0% 90 000 – 90 000

ABSA Call Account 5.0% 21 213 7 108 28 321

Nedbank 177 Day s Fix ed Deposit 31 January 2014 5.3% 90 000 – 90 000

Municipality sub-total – 201 213 7 108 208 321

Entities

N/A

TOTAL INVESTMENTS AND INTEREST – 201 213 7 108 208 321

WC015 Swartland - Supporting Table SC5 Monthly Budget Statement - investment portfolio - M04 October

Type of

Investment

Expiry date of

investment

Market

value at end

of the

month

Accrued

interest for

the month

Yield for the

month 1

(%)

Market

value at

beginning

of the

month

Change in

market

value

• Investments made amounted to R10 000 000.

• Interest capitalized amounted to R107 889.

• Investments matured amounted to R 3 000 000.

Section 8 – Allocation and grant receipts and expenditure


Budget Year 2013/14

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

RECEIPTS:

Operating Transfers and Grants

National Government: 35 696 – – 16 134 16 134 – 35 696

Local Gov ernment Equitable Share 32 506 – – 13 544 13 544 – 32 506

Municipal Sy stems Improv ement 890 – – 890 890 – 890

Finance Management 1 300 – – 1 300 1 300 – 1 300

EPWP Incentiv e 1 000 – – 400 400 – 1 000

Provincial Government: 15 683 – 2 622 3 448 3 448 – 15 683

Community Development: Workers 28 – – – – – 28

Housing 10 500 – 955 – – – 10 500

Libraries 4 759 – 1 667 3 448 3 448 – 4 759

Proclaimed Roads Subsidy 178 – – – – – 178

Ilinge Lethu Centre 218 – – – – – 218

District Municipality: – – – – – – –

[insert description] – – – –

Other grant providers: – – – – – – –


Total Operating Transfers and Grants 51 379 – 2 622 19 582 19 582 – 51 379

Capital Transfers and Grants

National Government: 22 395 – – 2 422 2 422 – 22 395

Municipal Infrastructure Grant (MIG) 17 395 – – 2 000 2 000 – 17 395

Energy Efficiency and Demand Side Management Grant 5 000 – – 422 422 – 5 000

Provincial Government: 30 208 – – 3 637 3 637 – 30 208

Human Settlements 29 345 – – 3 637 3 637 – 29 345

Libraries 355 – – – – – 355

Pedestrian Pathways: Darling (Phase 2) 508 – – – – – 508



Other grant providers: 850 – – – – – 850

Lotto 850 – – – – – 850

Total Capital Transfers and Grants 53 453 – – 6 059 6 059 – 53 453

TOTAL RECEIPTS OF TRANSFERS & GRANTS 104 832 – 2 622 25 641 25 641 – 104 832

Description

WC015 Swartland - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - M04 October

• R955 286 received from Human Settlements for 3 Fire Damaged Houses and Claim 2 for Wesbank Rectification.

• R1 666 666 received from WC Cultural Affairs & Sport towards Libraries


Budget Year 2013/14

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

EXPENDITURE

Operating expenditure of Transfers and Grants

National Government: 35 696 – 2 363 7 094 6 409 684 10.7% 35 696

Local Gov ernment Equitable Share 32 506 – 1 989 5 775 5 359 416 7.8% 32 506

Municipal Sy stems Improv ement 890 – 9 189 297 (107) -36.2% 890

Finance Management 1 300 – 113 388 421 (32) -7.7% 1 300

EPWP Incentiv e 1 000 – 251 741 333 408 122.4% 1 000

Provincial Government: 15 683 – 422 1 534 5 190 (3 656) -70.4% 15 683

Community Development: Workers 28 – 7 17 9 7 79.2% 28

Housing 10 500 – – – 3 500 (3 500) -100.0% 10 500

Libraries 4 759 – 348 1 325 1 325 – 4 759

Proclaimed Roads Subsidy 178 – – – 15 (15) -100.0% 178

Ilinge Lethu Centre 218 – 68 192 341 (149) -43.8% 218



Other grant providers: – – – – – – –


Total operating expenditure of Transfers and Grants: 51 379 – 2 785 8 628 11 600 (2 972) -25.6% 51 379

Capital expenditure of Transfers and Grants

National Government: 22 395 – – – – – 22 395

Municipal Infrastructure Grant (MIG) 17 395 – – – – – 17 395

Energy Efficiency and Demand Side Management Grant 5 000 – – – – – 5 000

Provincial Government: 30 208 – 777 5 451 5 511 (60) -1.1% 30 208

Human Settlements 29 345 – 775 5 410 5 253 157 3.0% 29 345

Libraries 355 – 2 2 50 355

Pedestrian Pathw ay s: Darling (Phase 2) 508 – – 40 208 (168) -80.9% 508


– –

Other grant providers: 850 – – – 850 (850) -100.0% 850

Lotto 850 – – – 850 (850) -100.0% 850

Total capital expenditure of Transfers and Grants 53 453 – 777 5 451 6 361 (910) -14.3% 53 453

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 104 832 – 3 562 14 079 17 961 (3 882) -21.6% 104 832

Description

WC015 Swartland - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - M04 October

Section 9 – Expenditure on Councillor and Senior Managers 9.1 Supporting Table SC8

Budget Year 2013/14

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

B C D

Councillors (Political Office Bearers plus Other)

Basic Salaries and Wages 4 622 – 358 1 059 1 059 – 4 622

Pension and UIF Contributions 789 – 54 159 159 – 789

Medical Aid Contributions 198 – 18 53 53 – 198

Motor Vehicle Allowance 1 641 – 128 379 379 – 1 641

Cellphone Allowance 337 – 28 84 84 – 337

Housing Allowances – – – – – – –

Other benefits and allowances – – – – – – –

Sub Total - Councillors 7 588 – 586 1 733 1 733 – 7 588

Senior Managers of the Municipality

Basic Salaries and Wages 4 501 – 389 1 167 1 167 – 4 501

Pension and UIF Contributions 1 022 – 76 234 234 – 1 022

Medical Aid Contributions 268 – 22 65 65 – 268

Ov ertime – – – – – – –

Performance Bonus – – – – – – –

Motor Vehicle Allowance 1 007 – 93 264 264 – 1 007

Cellphone Allowance – – – – – – –

Housing Allowances – – – – – – –

Other benefits and allowances 374 – 47 132 132 – 374

Payments in lieu of leav e – – – – – – –

Long serv ice awards 101 – – – – – 101

Post-retirement benefit obligations – – – – – – –

Sub Total - Senior Managers of Municipality 7 273 – 627 1 862 1 862 – 7 273

Summary of Employee and Councillor remuneration

WC015 Swartland - Supporting Table SC8 Monthly Budget Statement - councillor and staff benefits - M04 October

*This only includes Councillors and Senior Managers employee related costs at this point in time. We will be incorporating the rest of the Municipality’s employee related costs once we have fine tuned the manner in which we aggregate the information so as to populate the balance of this report.

Section 11 – Capital programme performance


Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

% spend of

Original

Budget

R thousands %

Monthly expenditure performance trend

July 700 – 102 102 700 598 85.4% 0%

August 930 – 848 950 1 630 680 41.7% 1%

September 1 487 – 6 310 7 260 3 117 (4 143) -132.9% 9%

October 3 217 – 3 027 10 287 6 334 (3 954) -62.4% 12%

November 7 499 – 13 832 –

December 10 215 – 24 047 –

January 8 745 – 32 792 –

February 15 640 – 48 432 –

March 11 747 – 60 180 –

April 15 515 – 75 695 –

May 5 992 – 81 686 –

June 1 793 – 83 480 –

Total Capital expenditure 83 480 – 10 287

Month

WC015 Swartland - Supporting Table SC12 Monthly Budget Statement - capital expenditure trend - M04 October

Budget Year 2013/14

11.3 Supporting Table SC13a and b

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 1 %

Capital expenditure on new assets by Asset Class/Sub-class

Infrastructure – 25 478 – 1 721 6 929 5 199 (1 730) -33.3% 25 478

Infrastructure - Road transport – 11 864 – 646 3 730 3 824 94 2.5% 11 864

Roads, Pavements & Bridges 508 – – 40 208 168 80.9% 508

Storm water 11 356 – 646 3 690 3 616 (75) -2.1% 11 356

Infrastructure - Electricity – 5 000 – – – – – 5 000

Generation – – – – – – –

Transmission & Reticulation 5 000 – – – – – 5 000

Street Lighting – – – – – – –

Infrastructure - Water – 2 621 – 61 866 520 (347) -66.7% 2 621

Dams & Reservoirs – – – – – – –

Water purification – – – – – – –

Reticulation Water 2 621 – 61 866 520 (347) -66.7% 2 621

Infrastructure - Sanitation – 3 494 – 149 1 221 806 (416) -51.6% 3 494

Reticulation 3 494 – – – – – 3 494

Sewerage purification – – 149 1 221 806 (416) -51.6% –

Infrastructure - Other – 2 500 – 865 1 111 50 (1 061) -2122.1% 2 500

Waste Management 2 500 – 865 1 111 50 (1 061) -2122.1% 2 500

Transportation – – – – – – –

Gas – – – – – – –

Other – – – – – – –

Community – 3 190 – 120 982 1 069 87 8.2% 3 190

Parks & gardens – – – – – – –

Sportsfields & stadia – – – – – – –

Sw imming pools – – – – – – –

Community halls – – – – – – –

Libraries – – – – – – –

Recreational facilities – – – – – – –

Fire, safety & emergency – – – – – – –

Security and policing – – – – – – –

Buses – – – – – – –

Clinics – – – – – – –

Museums & Art Galleries – – – – – – –

Cemeteries – – – – – – –

Social rental housing – – – – – – –

Other 3 190 – 120 982 1 069 87 8.2% 3 190

Heritage assets – – – – – – – –

Buildings – – – – – – –

Other – – – – – – – –

Investment properties – – – – – – – –

Housing development – – – – – – –

Other – – – – – – –

Other assets – 2 363 – 125 380 314 (66) -21.1% 2 363

General v ehicles – – – – – – –

Specialised v ehicles – – – – – – – –

Plant & equipment 1 102 – 103 301 276 (25) -9.0% 1 102

Computers - hardware/equipment 223 – 14 32 20 (12) -60.7% 223

Furniture and other office equipment 238 – 9 47 18 (29) -161.2% 238

Abattoirs – – – – – – –

Markets – – – – – – –

Civ ic Land and Buildings – – – – – – –

Other Buildings – – – – – – –

Other Land – – – – – – –

Surplus Assets - (Inv estment or Inv entory ) – – – – – – –

Other 800 – – – – – 800

Agricultural assets – – – – – – – –

List sub-class – – – – – – –

–

Biological assets – – – – – – – –

List sub-class – – – – – – –

–

Intangibles – – – – – – – –

Computers - software & programming – – – – – – –

Other – – – – – – –

Total Capital Expenditure on new assets 1 – 31 031 – 1 966 8 290 6 582 (1 708) -26.0% 31 031

Description Ref

WC015 Swartland - Supporting Table SC13a Monthly Budget Statement - capital expenditure on new assets by asset class - M04 October

Budget Year 2013/14

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Capital expenditure on renewal of existing assets by Asset Class/Sub-class

Infrastructure 46 944 – 947 1 838 5 233 3 395 64.9% 46 944

Infrastructure - Road transport 7 650 – 100 100 650 550 84.6% 7 650

Roads, Pavements & Bridges 7 000 – – – – – 7 000

Storm water 650 – 100 100 650 550 84.6% 650

Infrastructure - Electricity 5 200 – 441 835 983 149 15.1% 5 200

Generation – – – – – – –

Transmission & Reticulation 5 200 – 441 835 983 149 15.1% 5 200

Street Lighting – – – – – – –

Infrastructure - Water 2 750 – 374 871 1 900 1 029 54.2% 2 750

Dams & Reservoirs – – – – – – –

Water purification 250 – – 1 – (1) #DIV/0! 250

Reticulation Water 2 500 – 374 870 1 900 1 030 54.2% 2 500

Infrastructure - Sanitation 31 344 – 33 33 1 700 1 667 98.1% 31 344

Reticulation – – – – �

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