MIDYEAR BUDGET STATEMENT REPORT 2016/2017 Reports/MP324 MID YEAR REPORT... · NLM Mid-Year Budget...

NLM Mid-Year Budget Performance Report (2016/17) as at 31 December 2016

MIDYEAR BUDGET STATEMENT REPORT 2016/2017

NKOMAZI LOCAL MUNICIPALITY MP324

Copies of this document can be viewed:

At www.nkomazi.gov.za

http://www.nkomazi.gov.za/


Table of Contents

PART 1 IN YEAR REPORT ................................................................................................................................ 3

COUNCIL RESOLUTIONS ............................................................................................................................ 4

REPORT BY THE ACTING CHIEF FINANCIAL OFFICER .................................................................................. 5

Executive Summary ............................................................................................................................... 6

Recommendations by the Municipal Manager ................................................................................... 14

IN YEAR BUDGET STATEMENT TABLES .................................................................................................... 15

Table C1 Monthly Budget Statement Summary .................................................................................. 16

Table C2 Monthly Budget Statement –Financial Performance (revenue and expenditure by standard classification) ....................................................................................................................................... 17

Table C3 Monthly Budget Statement –Financial performance (revenue and expenditure by municipal vote) .................................................................................................................................... 20

Table C4 Monthly Budget Statement–Financial Performance (revenue and expenditure) ................. 23

Table C5 Monthly budget statement-Capital Expenditure (municipal vote, standard classification and funding) ............................................................................................................................................... 24

Table C6 Monthly Budget Statement-Financial Position ..................................................................... 26

Table C7 Monthly Budget Statement-Cash flow .................................................................................. 26

PART 2 - SUPPORTING DOCUMENTATION ................................................................................................... 28

Table SC1 –SC13 Supporting Documentation ...................................................................................... 28

OTHER SUPPORTING DOCUMENTATION ............................................................................................. 44

MFMA Section 66 Report .................................................................................................................... 45

Municipal Manager’s Quality Certification .......................................................................................... 46


PART 1 IN YEAR REPORT


COUNCIL RESOLUTIONS

To be submitted after this report is tabled to council.


REPORT BY THE ACTING CHIEF FINANCIAL OFFICER

The 2016/17 Mid-Year Budget Report presents the annual budget results for the first six months’ period

ending 31 December 2016. The report has been prepared in accordance with the Municipal Finance

Management Act and regulations made under that Act.

Section 72(1) of the Municipal Finance Management Act, Act 56 of 2003 states that the accounting officer

must, by 25 January of each year, assess the performance of the municipality during the first half of the

financial year.

The mid-year budget and performance assessment report must be consistent with the monthly budget

statements referred to in section 71(1) on the implementation of the annual budget in accordance with

the Service Delivery Budget Implementation Plan (SDBIP) for the first half of the financial year, also the

past year’s annual report and progress on resolving problems identified in the annual report. The report

must be submitted to the Executive Mayor, National Treasury and the relevant Provincial Treasury.

Section 72(3) states that as part of the review the accounting officer must recommend whether an

adjustment budget is necessary, and recommend revised projections for revenue and expenditure to the

extent that this may be necessary.

In compliance with section 75 of the Municipal Finance Management Act this report must be publicized

on the municipal website within five days after the approval by council.

The actual results presented in this report are compared with the original budget estimates as approved

in the 2016/17 annual budget. The expected 2016/17 full year forecast cannot be extrapolated from the

half year results due to seasonal and other factors impacting on the timing of activity and transactions

particularly the government grants expected to be received in the third quarter of the financial year.


Executive Summary

Table C1: Monthly Budget Statement Summary – Mid Year Assessment

The table below represent the summary of the budget performance at mid-year, the overall operational

results for the period ending 31 December 2016 reflects a surplus of R166.9 million that is 13% more than

the year-to -date budget surplus of R147.2 million.

MP324 Nkomazi - Table C1 Monthly Budget Statement Summary - Mid-Year Assessment2015/16

Audited

Outcome

Original

Budget

Adjusted

BudgetMonthly actual YearTD actual YearTD budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Financial Performance

Property rates 107,043 117,929 117,929 9,432 53,798 58,709 (4,911) -8% 117,929

Service charges 105,243 116,566 116,566 10,369 58,553 58,020 533 1% 116,566

Investment revenue 7,003 4,310 4,310 23 2,338 – 2,338 #DIV/0! 4,310

Transfers recognised - operational 437,255 460,207 460,207 147,154 334,091 368,491 (34,400) -9% 460,207

Other own revenue 92,715 44,118 44,118 4,494 17,452 24,196 (6,744) -28% 44,118

Total Revenue (excluding capital transfers and

contributions)

749,259 743,130 743,130 171,472 466,232 509,416 (43,183) -8% 743,130

Employee costs 291,986 287,455 287,455 23,927 157,151 151,072 6,079 4% 287,455

Remuneration of Councillors 21,329 24,299 24,299 1,593 10,345 12,149 (1,804) -15% 24,299

Depreciation & asset impairment 63,701 69,068 69,068 – – 34,534 (34,534) -100% 69,068

Finance charges 8,349 469 469 39 421 235 186 79% 469

Materials and bulk purchases 103,876 90,417 90,417 6,255 47,123 45,209 1,914 4% 90,417

Transfers and grants 311 235 235 – – – – 235

Other expenditure 271,430 238,002 238,002 5,695 84,266 119,001 (34,735) -29% 238,002

Total Expenditure 760,982 709,944 709,944 37,509 299,306 362,200 (62,894) -17% 709,944

Surplus/(Deficit) (11,724) 33,185 33,185 133,963 166,927 147,216 19,711 13% 33,185

Transfers recognised - capital 300,580 324,571 324,571 – – 259,657 (259,657) -100% 324,571

Contributions & Contributed assets – – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions

288,856 357,756 357,756 133,963 166,927 406,873 (239,946) -59% 357,756

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

Surplus/ (Deficit) for the year 288,856 357,756 357,756 133,963 166,927 406,873 (239,946) -59% 357,756

Capital expenditure & funds sources

Capital expenditure 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Capital transfers recognised 317,121 324,571 324,571 (9,101) 123,086 162,285 (39,199) -24% 324,571

Public contributions & donations – – – – – – – –

Borrowing – – – – – – – –

Internally generated funds 18,878 29,834 29,834 1,728 7,160 14,917 (7,757) -52% 29,834

Total sources of capital funds 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Financial position

Total current assets 296,189 318,185 318,185 417,620 318,185

Total non current assets 1,642,572 2,396,553 2,396,553 1,772,736 2,396,553

Total current liabilities 362,063 138,365 138,365 485,103 138,365

Total non current liabilities 39,674 60,054 60,054 1,302 60,054

Community wealth/Equity 1,537,025 2,516,318 2,516,318 1,703,952 2,516,318

Cash flows

Net cash from (used) operating 366,721 374,800 374,800 113,558 269,951 420,227 150,276 36% 374,800

Net cash from (used) investing (338,802) (354,405) (354,405) (7,373) (148,918) (177,202) (28,285) 16% (354,405)

Net cash from (used) financing (954) (291) (291) – – – – (291)

Cash/cash equivalents at the month/year end 65,080 74,980 74,980 – 186,113 297,901 111,788 38% 85,183

Debtors & creditors analysis 0-30 Days 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 15,914 7,844 6,031 125,489 – – – – 155,278

Creditors Age Analysis

Total Creditors 32,144 6,333 139 18,957 – – – – 57,573

Description

Budget Year 2016/17


a) Operating revenue

The table below presents the operating revenue by source:

2015/16

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 107,043 117,929 117,929 9,432 53,798 58,709 (4,911) -8% 117,929

Property rates - penalties & collection charges – – – –

Service charges - electricity revenue 76,804 86,411 86,411 8,175 43,050 42,891 159 0% 86,411

Service charges - water revenue 18,296 18,394 18,394 1,251 9,881 9,244 637 7% 18,394

Service charges - sanitation revenue 4,264 4,581 4,581 385 2,276 2,291 (16) -1% 4,581

Service charges - refuse revenue 5,878 7,180 7,180 558 3,346 3,594 (247) -7% 7,180

Service charges - other – – – – – – – –

Rental of facilities and equipment 5,788 8,475 8,475 113 2,542 6,115 (3,574) -58% 8,475

Interest earned - external investments 7,003 4,310 4,310 23 2,338 – 2,338 #DIV/0! 4,310

Interest earned - outstanding debtors 7,187 4,921 4,921 1,317 3,752 2,460 1,291 52% 4,921

Dividends received – – – – – – – –

Fines 36,555 5,944 5,944 862 4,663 2,876 1,787 62% 5,944

Licences and permits 6 24 24 0 2 11 (9) -82% 24

Agency services 8,407 15,694 15,694 1,915 1,802 8,980 (7,178) -80% 15,694


Other revenue 34,772 9,060 9,060 288 4,693 3,754 939 25% 9,060

Gains on disposal of PPE – – –

Total Revenue (excluding capital transfers and contributions)

749,259 743,130 743,130 171,472 466,232 509,416 (43,183) -8% 743,130

Description

Budget Year 2016/17

MP324 Nkomazi - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Mid-Year Assessment

Table C4 will be used to provide explanations on deviations and reasons for deviations will only be

provided in cases where the percentages differ with more than 10% and can be viewed in Supporting

Table SC1.

Revenue for the mid-year is at R466.2 million indicating that 63 % of the annual budget is realised, when

compare to the year to date budgeted revenue of R509.4 million there is an unfavorable deviation of

R43.1 million, this is due to government grants that are expected to be received during the third quarter

of the financial year.

Property rates revenue for the half year is at R53.7 million that is 46 % of the approved budget estimate.

Satisfactory performance of R58.5 million on service charges reflects that the annual target will be

realized at year end as it represent 1% deviation when compared to the planned targets.

Actual revenue of R2.3 million is realised from interest on external investment which is 53% of the

approved budget estimate, this is due to more investment made than planned.


The actual Interest on outstanding debtors is 3.7 million is deviated by R1.2 million which is 52% when

compared with the estimated target of 2.4 million, this is as a result of non-payment of Leopard creek

account that is handled by the valuation appeal board.

Issuing of summons to long outstanding traffic fines has resulted to an over collection of 1.8 million and

that is 78 % of the approved budget estimate

Although the performance of revenue collection is favorable, the following under collection on rental of

facilities and equipment should be noted:

Rental income on facilities and equipment is 2.5 million. This is a 58 % unfavorable performance when

compared to the targeted performance of 6.1 million. The poor performance during the period under

review is due rental income from a farm JU 182 /R not yet received from RCL Foods; Sugar and Milling Pty

Ltd.

The analysis indicates that the budgeted revenue targets will be realized at year-end if revenue collection

is enhanced on rental of facilities and equipment and sale of water.

b) Operational expenditure

The table below presents the operating expenditure by type:

2015/16

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Expenditure By Type

Employee related costs 291,986 287,455 287,455 23,927 157,151 151,072 6,079 4% 287,455

Remuneration of councillors 21,329 24,299 24,299 1,593 10,345 12,149 (1,804) -15% 24,299

Debt impairment 41,687 18,936 18,936 – 125 9,468 (9,343) -99% 18,936


Finance charges 8,349 469 469 39 421 235 186 79% 469

Bulk purchases 102,341 88,048 88,048 6,200 46,379 44,024 2,355 5% 88,048

Other materials 1,535 2,369 2,369 55 744 1,185 (440) -37% 2,369

Contracted services 77,765 33,221 33,221 (686) 12,961 16,611 (3,650) -22% 33,221



Loss on disposal of PPE – – – –


Description

Budget Year 2016/17



Operating expenditure actual and the year-to-date actuals for the period under review amounts to

R299.3 million against the budgeted expenditure of R362.2 million. This reflects an un-favorable deviation

of 17%.

Deviations on debt impairment, depreciation and asset impairment, constitute the main

deviation and this is due to the accounting treatment that requires the municipality to account

for these items at year end.

Delays in paying Eskom accounts has resulted to finance charges amounting to R421 thousands

and that is 90% of the budgeted estimate.

Overtime and standby payments have already been overspent by 1.5 million when compared to

the original budget of 12.1 million as the year -to -date actual is at 13.6. This pattern of spending

will result to an over-expenditure of 15.1 million by year end

Cost containment measures implemented has managed to save 23% on general expenses

without delaying service delivery.

Other material is underspent with 441 million when compared to the targeted expenditure for

the period under review amounting to 1185 million


c) Capital expenditure

The mid-year capital expenditure per department is presented on a high-level summary as follows:

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Multi-Year expenditure appropriation

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL – – – – – – – –

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE – – – – – – – –

Vote 5 - Vote 5 - COMMUNITY & SOCIAL SERVICES 9,818 31,466 31,466 1,611 13,675 15,733 (2,059) -13% 31,466

Vote 6 - Vote 6 - INFRASTRUCTURE & DEVELOPMENT 223,533 261,185 261,185 (16,838) 95,068 130,593 (35,525) -27% 261,185

Total Capital Multi-year expenditure 233,352 292,652 292,652 (15,226) 108,743 146,326 (37,583) -26% 292,652

Single Year expenditure appropriation

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL – 1,000 1,000 – 930 500 430 86% 1,000

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE 1,900 210 210 – 152 105 47 44% 210

Vote 3 - Vote 3 - CORPORATE SERVICES 1,473 3,406 3,406 1,539 1,582 1,703 (121) -7% 3,406

Vote 4 - Vote 4 - PLANNING AND DEVELOPMENT 2,671 4,665 4,665 – 589 2,333 (1,743) -75% 4,665

Vote 5 - Vote 5 - COMMUNITY & SOCIAL SERVICES 29,618 9,043 9,043 189 2,628 4,522 (1,894) -42% 9,043

Vote 6 - Vote 6 - INFRASTRUCTURE & DEVELOPMENT 66,986 43,429 43,429 6,125 15,623 21,715 (6,091) -28% 43,429

Total Capital single-year expenditure 102,648 61,753 61,753 7,854 21,504 30,877 (9,373) -30% 61,753

Total Capital Expenditure 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Funded by:

National Government 317,121 324,571 324,571 (9,101) 123,086 162,285 (39,199) -24% 324,571

Provincial Government –

District Municipality –

Other transfers and grants –

Transfers recognised - capital 317,121 324,571 324,571 (9,101) 123,086 162,285 (39,199) -24% 324,571

Public contributions & donations –

Borrowing –


Total Capital Funding 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

MP324 Nkomazi - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) - Mid-Year Assessment

Vote Description

Expenditure on capital budget for the mid-term amounts to R130.2 million which reflects an unfavorable

deviation of 26 % against the year-to -date budget of R177.2 million. The spending pattern indicates that

the municipality may not meet its year-end target as the actual half- yearly capital expenditure is only

37% of the approved capital budget.

Capital conditional grant expenditure is at R123.1 million and its mainly spent on MIG projects. The

actual amount is deviated by 24 % less than the targeted amount of R162.3 million for this period. This

underspending has a negative impact on the municipality’s future allocations on conditional grants and

may result to funds being with-held on the allocation of this current financial year.

R7.1 million was spent from internally generated funds indicating an unfavorable performance of R7.7

million which is 52% of the year -to-date target and this may be attributed to delays on Bid processes.


d) Cash Flow performance

The cash flow budget statement reflects a favorable net cash and cash equivalents of R186.1 million for

the period ended on the 31st of December 2016 which reflect an underperformance of 38 % from the

projected cash-flow balance of 297.9 million. The under-performance is due to non-cash backed accruals

from previous financial

e) Account receivables (Debtors)

Outstanding debtors or Receivables as at 31 December 2016 amounted to R155.3 million, reflecting an increase of R 14.5 million (4 per cent) from June 2016 which had a balance of R140.8 million. The major contribution factors on the debtor’s book are as follows:

Leopard Creek owing R45.4 million due to the dispute which is still under litigation on the general

valuation roll done during 2010/11 financial year, the dispute is being handled by the valuation

board. The 2014/15 valuation roll was not disputed, however, the municipality is not receiving

any payments for this account, to-date R21.8 million on the current valuation is still owing, the

overall outstanding debt amounts to R67.2 million.

A total number of 1603 defaulting customers valued at R30.6 million were subjected to collection

actions through debt collectors of the municipality and the following were collected

DEBT COLLECTOR NUMBER OF ACCOUNTS

HANDED OVER

VALUE OF ACCOUNTS

HANDED OVER

AMOUNT COLLECTED/RECOVERED

PERCENTAGE OF RECOVERED

AMOUNT

FRANS MEYER 403 R8,965,322.27 R2,185,388.09 24%

TWIXA TRADING CC 1,200 R21,663,007.74 R8,375,768.55 39%

TOTAL 1,603 R30,628,330.01 R10,561,156.64 34%

Farms with an outstanding balance of R29 million that were incorrectly allocated on the debtors’

book were identified as belonging to the department of rural development through internal data

cleansing and Invoices were submitted to the department.

No debts were impaired during the month. Refer to table SC3 for an age analysis


f) Account payables (creditors)

There has been a slight improvement on the payment of creditors since the beginning of the financial

year amounting to R1.5 million (R52.5 million -R51 million). Trade creditors unpaid as at 30

December 2016 amounted to R51 million. The municipality needs to effectively manage its cashflow

in order to ensure that section 65(e) of the Municipal Finance Management Act is complied with.

Table SC4 outlines the creditors’ age analysis.

g) Investment Portfolio Analysis

As at 31 December, investments amounted to R25 million and this is classified as follows:

Account description Invested amount

Fixed Deposit -Call Account 20 Million

Fixed Deposit- Eskom Guarantee 5 Million

Accrued Interest 476 (reported in thousands)

h) ALLOCATION AND GRANT RECEIPTS AND EXPENDITURE

Supporting tables SC 6 & 7 provides details of transfers and grants received and appropriations thereof. On the receipt of grants, the year-to-date actual amounts to R596.7 million (R343.4 million operational grants and R253.2 million conditional grants) which is attributed to equitable share, as well as other major operating grants such as Financial Management Grant, EPWP Incentive Grant and MIG-PMU Operational Grant and conditional grants as reflected on table SC6. On the other hand the year-to-date grant expenditure amounts to R232.1 million for operational grants and 210.1 million for capital grants.

i) Capital and Operational Grants Approved Rollovers

The outcome of 2015/2016 unspent conditional grant roll-over application process has resulted in an approval of R29.1 million by the National Treasury for Municipal. The year -to- date expenditure on the approved roll-over is R16.8 million. The Municipal Water Infrastructure Grant amounting to R12.3 million is still committed.


j) COUNCILLOR ALLOWANCES AND EMPLOYEE BENEFITS

This table (SC8) below provides the detail for councilor and employee benefits. The actual councilors’ allowance expenditure to date amounts to R10.3 million against a projected expenditure of R12.1 million.

The actual expenditure to date on employees’ salaries and allowances is 167.4 million against a projected expenditure of 163.2, resulting to a R4.2 million (3 percent) over-expenditure. The significant variance is due to the actual overtime expenditure which was overspent by 5.4 (65 percent) when compared to the projected expenditure ( R8.2 million – R13.6 million)

k) Conclusion

The performance assessment conducted and detailed provided above reflects that an adjustments budget will need to be done to ensure the challenges of under-collection on revenue, overspending on certain operating expenditure items, underperformance on cash flow and capital expenditure are addressed.

Recommendation by the Acting Chief Financial Officer

In considering the above mentioned facts, it is recommended that:

That revenue and expenditure for the financial year be revised in an adjustment budget as per

Regulation 23 of the Municipal Budget and Reporting Regulations, such adjustment budget must

be tabled in the Municipal Council not later than 28 February 2017.

The Management needs to exercise cost curtailment measures to address the pattern of spending

on overtime and standby.

The Management must strictly enforce credit control measures to address the challenge of

under-collection on revenue and cash backing of conditional grants.

Management must exercise strict control on procurement of goods and services over the next six

months and beyond to ensure that it continues to meet its monthly commitments.

The Management must develop an acceleration plan on projects funded by conditional grants for

the 2016/17 financial year to avoid unspent conditional grants at year-end.

The Management must ensure that project implementation plans for future financial years of the

2016/17 MTREF are developed to avoid the situation of non-spending on conditional grants.


The Management must ensure that the departmental operations are conducted within budget to

avoid overspending by the end of June 2017.

Recommendations by the Municipal Manager

1. That the midyear budget and performance assessment report as submitted by the Chief Financial

Officer be noted as tabled.

2. That the 2016/17 annual budget be adjusted during February 2017.

3. That the Municipal Manager must submit the midyear budget and performance assessment

report to the Executive Mayor 25 January 2017.

4. That the midyear budget and performance assessment report be placed on the municipal website

within five working days after approval by council.

5. That the recommendations of the Acting Chief Financial Officer be approved and implemented.


IN YEAR BUDGET STATEMENT

TABLES


Table C1 Monthly Budget Statement Summary

MP324 Nkomazi - Table C1 Monthly Budget Statement Summary - Mid-Year Assessment2015/16

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Financial Performance

Property rates 107,043 117,929 117,929 9,432 53,798 58,709 (4,911) -8% 117,929

Service charges 105,243 116,566 116,566 10,369 58,553 58,020 533 1% 116,566

Investment revenue 7,003 4,310 4,310 23 2,338 – 2,338 #DIV/0! 4,310


Other own revenue 92,715 44,118 44,118 4,494 17,452 24,196 (6,744) -28% 44,118

Total Revenue (excluding capital transfers and

contributions)

749,259 743,130 743,130 171,472 466,232 509,416 (43,183) -8% 743,130

Employee costs 291,986 287,455 287,455 23,927 157,151 151,072 6,079 4% 287,455

Remuneration of Councillors 21,329 24,299 24,299 1,593 10,345 12,149 (1,804) -15% 24,299


Finance charges 8,349 469 469 39 421 235 186 79% 469

Materials and bulk purchases 103,876 90,417 90,417 6,255 47,123 45,209 1,914 4% 90,417




Surplus/(Deficit) (11,724) 33,185 33,185 133,963 166,927 147,216 19,711 13% 33,185

Transfers recognised - capital 300,580 324,571 324,571 – – 259,657 (259,657) -100% 324,571

Contributions & Contributed assets – – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions

288,856 357,756 357,756 133,963 166,927 406,873 (239,946) -59% 357,756

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


Capital expenditure & funds sources

Capital expenditure 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Capital transfers recognised 317,121 324,571 324,571 (9,101) 123,086 162,285 (39,199) -24% 324,571

Public contributions & donations – – – – – – – –

Borrowing – – – – – – – –


Total sources of capital funds 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Financial position





Community wealth/Equity 1,537,025 2,516,318 2,516,318 1,703,952 2,516,318

Cash flows

Net cash from (used) operating 366,721 374,800 374,800 113,558 269,951 420,227 150,276 36% 374,800

Net cash from (used) investing (338,802) (354,405) (354,405) (7,373) (148,918) (177,202) (28,285) 16% (354,405)

Net cash from (used) financing (954) (291) (291) – – – – (291)

Cash/cash equivalents at the month/year end 65,080 74,980 74,980 – 186,113 297,901 111,788 38% 85,183

Debtors & creditors analysis 0-30 Days 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 15,914 7,844 6,031 125,489 – – – – 155,278

Creditors Age Analysis

Total Creditors 32,144 6,333 139 18,957 – – – – 57,573

Description

Budget Year 2016/17


Table C2 Monthly Budget Statement –Financial Performance (revenue and expenditure by standard

classification)

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue - Standard

Governance and administration 327,187 316,910 316,910 66,965 192,887 211,237 (18,350) -9% 316,910

Executive and council 4,762 5,917 5,917 – – 4,734 (4,734) -100% 5,917

Budget and treasury office 289,153 302,180 302,180 66,777 188,630 200,248 (11,618) -6% 302,180

Corporate services 33,272 8,813 8,813 188 4,257 6,255 (1,998) -32% 8,813

Community and public safety 36,657 6,145 6,145 865 4,722 2,959 1,763 60% 6,145

Community and social services 92 131 131 4 55 54 1 2% 131

Sport and recreation – 59 59 – – 24 (24) -100% 59

Public safety 36,565 5,955 5,955 862 4,666 2,881 1,786 62% 5,955

Housing – – – – – – – –

Health – – – – – – – –

Economic and environmental services 17,538 25,938 25,938 2,038 3,183 15,144 (11,962) -79% 25,938

Planning and development 7,888 7,817 7,817 25 795 5,158 (4,363) -85% 7,817

Road transport 8,424 15,706 15,706 1,915 1,802 8,985 (7,183) -80% 15,706

Environmental protection 1,226 2,416 2,416 98 586 1,001 (415) -41% 2,416

Trading services 668,106 718,708 718,708 101,604 265,441 539,732 (274,291) -51% 718,708

Electricity 142,365 154,219 154,219 27,505 86,883 97,137 (10,254) -11% 154,219

Water 454,512 493,518 493,518 53,695 128,806 389,345 (260,539) -67% 493,518

Waste water management 9,002 4,585 4,585 385 2,276 2,291 (16) -1% 4,585

Waste management 62,229 66,386 66,386 20,019 47,476 50,958 (3,482) -7% 66,386

Other – – – – – – – –

Total Revenue - Standard 1,049,489 1,067,701 1,067,701 171,472 466,232 769,072 (302,840) -39% 1,067,701

Expenditure - Standard

Governance and administration 224,906 226,696 226,696 9,105 85,559 114,915 (29,356) -26% 226,696

Executive and council 48,863 58,462 58,462 3,693 24,722 29,578 (4,856) -16% 58,462

Budget and treasury office 122,880 121,871 121,871 2,775 38,209 61,653 (23,444) -38% 121,871

Corporate services 53,162 46,363 46,363 2,637 22,628 23,684 (1,056) -4% 46,363

Community and public safety 52,938 56,972 56,972 1,632 25,857 29,142 (3,285) -11% 56,972

Community and social services 6,731 7,420 7,420 506 3,548 3,897 (349) -9% 7,420

Sport and recreation 176 250 250 37 113 125 (12) -10% 250

Public safety 46,031 49,301 49,301 1,089 22,196 25,120 (2,924) -12% 49,301

Housing – – – – – – – –

Health – – – – – – – –

Economic and environmental services 128,951 136,678 136,678 7,636 51,479 70,644 (19,165) -27% 136,678

Planning and development 52,138 66,685 66,685 3,701 23,781 34,382 (10,602) -31% 66,685

Road transport 65,817 58,870 58,870 3,355 23,360 30,490 (7,129) -23% 58,870

Environmental protection 10,997 11,122 11,122 580 4,338 5,772 (1,434) -25% 11,122

Trading services 353,837 289,599 289,599 19,136 136,410 147,499 (11,089) -8% 289,599

Electricity 121,509 115,249 115,249 7,708 55,248 57,917 (2,669) -5% 115,249

Water 158,432 131,577 131,577 9,177 59,494 67,499 (8,005) -12% 131,577

Waste water management 26,820 4,339 4,339 77 931 2,197 (1,265) -58% 4,339

Waste management 47,076 38,434 38,434 2,175 20,736 19,885 851 4% 38,434

Other – – – – – – – –

Total Expenditure - Standard 760,632 709,944 709,944 37,509 299,306 362,200 (62,894) -17% 709,944


Description

MP324 Nkomazi - Table C2 Monthly Budget Statement - Financial Performance (standard classification) - Mid-Year Assessment


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted

BudgetMonthly actual YearTD actual YearTD budget YTD variance YTD variance

Full Year

Forecast

R thousands %

Revenue - Standard

Municipal governance and administration 327,187 316,910 316,910 66,965 192,887 211,237 (18,350) -9% 316,910

Executive and council 4,762 5,917 5,917 – – 4,734 (4,734) (0) 5,917

Mayor and Council –

Municipal Manager –

Extended Public Works Programme

(EPWP) 4,762 5,917 5,917 – – 4,734 5,917

Budget and treasury office 289,153 302,180 302,180 66,777 188,630 200,248 (11,618) (0) 302,180

Corporate services 33,272 8,813 8,813 188 4,257 6,255 (1,998) (0) 8,813

Human Resources 27,164 338 338 75 516 140 376 0 338

Information Technology –

Property Services 8,475 8,475 –

Other Admin 6,108 113 3,741 6,115 (2,374) (0) 8,475

Community and public safety 36,657 6,145 6,145 865 4,722 2,959 1,763 0 6,145

Community and social services 92 131 131 4 55 54 1 0 131

Libraries and Archives 45 69 69 2 28 29 (1) (0) 69

Museums & Art Galleries etc –

Community halls and Facilities –

Cemeteries & Crematoriums 47 62 62 2 28 26 2 0 62

Child Care –

Aged Care –

Other Community –

Other Social –

Sport and recreation – 59 59 – – 24 (24) (0) 59

Public safety 36,565 5,955 5,955 862 4,666 2,881 1,786 0 5,955

Police 36,555 5,944 5,944 862 4,663 2,876 1,787 0 5,944

Fire 10 11 11 – 4 5 (1) (0) 11

Civil Defence –

Street Lighting –

Other –

Housing –

Health – – – – – – – –

Clinics –

Ambulance –

Other –

Economic and environmental services 17,538 25,938 25,938 2,038 3,183 15,144 (11,962) (0) 25,938

Planning and development 7,888 7,817 7,817 25 795 5,158 (4,363) (0) 7,817

Economic Development/Planning 5,046 4,976 4,976 – – 3,981 (3,981) (0) 4,976

Town Planning/Building enforcement 962 2,840 2,840 25 395 1,178 (783) (0) 2,840

Licensing & Regulation 1,880 – – – 400 – 400 #DIV/0! –

Road transport 8,424 15,706 15,706 1,915 1,802 8,985 (7,183) (0) 15,706

Roads 17 12 12 – – 5 (5) (0) 12

Public Buses –

Parking Garages –

Vehicle Licensing and Testing 8,407 15,694 15,694 1,915 1,802 8,980 (7,178) (0) 15,694

Other –

Environmental protection 1,226 2,416 2,416 98 586 1,001 (415) (0) 2,416

Pollution Control –

Biodiversity & Landscape 1,226 2,416 2,416 98 586 1,001 (415) (0) 2,416

Other –

Trading services 668,106 718,708 718,708 101,604 265,441 539,732 (274,291) (0) 718,708

Electricity 142,365 154,219 154,219 27,505 86,883 97,137 (10,254) (0) 154,219

Electricity Distribution 142,365 154,219 154,219 27,505 86,883 97,137 (10,254) (0) 154,219

Electricity Generation –

Water 454,512 493,518 493,518 53,695 128,806 389,345 (260,539) (0) 493,518

Water Distribution 454,512 493,518 493,518 53,695 128,806 389,345 (260,539) (0) 493,518

Water Storage –

Waste water management 9,002 4,585 4,585 385 2,276 2,291 (16) (0) 4,585

Sewerage 9,002 4,585 4,585 385 2,276 2,291 (16) (0) 4,585

Storm Water Management –

Public Toilets –

Waste management 62,229 66,386 66,386 20,019 47,476 50,958 (3,482) (0) 66,386

Solid Waste 62,229 66,386 66,386 20,019 47,476 50,958 (3,482) (0) 66,386

Other – – – – – – – –

Air Transport –

Abattoirs –

Tourism –

Forestry –

Markets –

Total Revenue - Standard 1,049,489 1,067,701 1,067,701 171,472 466,232 769,072 (302,840) (0) 1,067,701


Description


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


Full Year

Forecast

R thousands %

Expenditure - Standard

Municipal governance and administration 224,906 226,696 226,696 9,105 85,559 114,915 (29,356) (0) 226,696

Executive and council 48,863 58,462 58,462 3,693 24,722 29,578 (4,856) (0) 58,462

Mayor and Council 28,880 36,180 36,180 1,966 12,625 18,090 (5,465) (0) 36,180

Municipal Manager 14,372 16,365 16,365 1,060 7,224 8,530 (1,306) (0) 16,365

Extended Public Works Programme

(EPWP) 5,611 5,917 5,917 668 4,874 2,959 5,917

Budget and treasury office 122,880 121,871 121,871 2,775 38,209 61,653 (23,444) (0) 121,871

Corporate services 53,162 46,363 46,363 2,637 22,628 23,684 (1,056) (0) 46,363

Human Resources 52,565 43,918 43,918 2,637 22,432 22,462 (30) (0) 46,363

Information Technology 570 2,445 2,445 – 193 1,222 (1,030) (0)

Property Services 27 – – – 3 – 3 #DIV/0! –

Other Admin –

Community and public safety 52,938 56,972 56,972 1,632 25,857 29,142 (3,285) (0) 56,972

Community and social services 6,731 7,420 7,420 506 3,548 3,897 (349) (0) 7,420

Libraries and Archives 1,727 2,048 2,048 121 944 1,073 (129) (0) 2,048

Museums & Art Galleries etc –

Community halls and Facilities –

Cemeteries & Crematoriums 5,004 5,372 5,372 385 2,604 2,824 (220) (0) 5,372

Child Care –

Aged Care –

Other Community –

Other Social –

Sport and recreation 176 250 250 37 113 125 (12) (0) 250

Public safety 46,031 49,301 49,301 1,089 22,196 25,120 (2,924) (0) 49,301

Police 16,404 17,699 17,699 1,360 9,005 9,204 (199) (0) 17,699

Fire 46 70 70 30 63 35 28 0 70

Civil Defence –

Street Lighting –

Other 29,581 31,532 31,532 (301) 13,128 15,881 (2,752) (0) 31,532

Housing –

Health – – – – – – – –

Clinics –

Ambulance –

Other –

Economic and environmental services 128,951 136,678 136,678 7,636 51,479 70,644 (19,165) (0) 136,678

Planning and development 52,138 66,685 66,685 3,701 23,781 34,382 (10,602) (0) 66,685

Economic Development/Planning 10,885 15,612 15,612 879 5,666 8,077 (2,410) (0) 15,612

Town Planning/Building enforcement 20,931 31,588 31,588 1,300 9,288 16,234 (6,946) (0) 31,588

Licensing & Regulation 20,323 19,485 19,485 1,523 8,826 10,071 (1,246) (0) 19,485

Road transport 65,817 58,870 58,870 3,355 23,360 30,490 (7,129) (0) 58,870

Roads 51,641 42,469 42,469 2,339 16,076 21,930 (5,854) (0) 42,469

Public Buses –

Parking Garages –

Vehicle Licensing and Testing 14,175 16,401 16,401 1,016 7,285 8,560 (1,275) (0) 16,401

Other –

Environmental protection 10,997 11,122 11,122 580 4,338 5,772 (1,434) (0) 11,122

Pollution Control –

Biodiversity & Landscape 10,997 11,122 11,122 580 4,338 5,772 (1,434) (0) 11,122

Other –

Trading services 353,837 289,599 289,599 19,136 136,410 147,499 (11,089) (0) 289,599

Electricity 121,509 115,249 115,249 7,708 55,248 57,917 (2,669) (0) 115,249

Electricity Distribution 121,509 115,249 115,249 7,708 55,248 57,917 (2,669) (0) 115,249

Electricity Generation –

Water 158,432 131,577 131,577 9,177 59,494 67,499 (8,005) (0) 131,577

Water Distribution 158,432 131,577 131,577 9,177 59,494 67,499 (8,005) (0) 131,577

Water Storage –

Waste water management 26,820 4,339 4,339 77 931 2,197 (1,265) (0) 4,339

Sewerage 26,820 4,339 4,339 77 931 2,197 (1,265) (0) 4,339

Storm Water Management –

Public Toilets –

Waste management 47,076 38,434 38,434 2,175 20,736 19,885 851 0 38,434

Solid Waste 47,076 38,434 38,434 2,175 20,736 19,885 851 0 38,434

Other – – – – – – – –

Air Transport –

Abattoirs –

Tourism –

Forestry –

Markets –

Total Expenditure - Standard 760,632 709,944 709,944 37,509 299,306 362,200 (62,894) (0) 709,944

Surplus/ (Deficit) for the year 288,856 357,756 357,756 133,963 166,927 406,873 (239,946) (0) 357,756


Description


Table C3 Monthly Budget Statement –Financial performance (revenue and expenditure by municipal vote)

Vote Description 2015/16

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue by Vote

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL 4,762 5,917 5,917 – – 4,734 (4,734) -100.0% 5,917

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE 289,153 302,180 302,180 66,777 188,630 200,248 (11,618) -5.8% 302,180

Vote 3 - Vote 3 - CORPORATE SERVICES 33,272 8,813 8,813 188 4,257 6,255 (1,998) -31.9% 8,813

Vote 4 - Vote 4 - PLANNING AND DEVELOPMENT 962 2,840 2,840 25 395 1,178 (783) -66.5% 2,840

Vote 5 - Vote 5 - COMMUNITY & SOCIAL SERVICES 110,399 90,640 90,640 22,896 54,986 63,898 (8,912) -13.9% 90,640

Vote 6 - Vote 6 - INFRASTRUCTURE & DEVELOPMENT 610,941 657,310 657,310 81,586 217,965 492,760 (274,795) -55.8% 657,310

Total Revenue by Vote 1,049,489 1,067,701 1,067,701 171,472 466,232 769,072 (302,840) -39.4% 1,067,701

Expenditure by Vote

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL 48,863 58,462 58,462 3,693 24,722 29,578 (4,856) -16.4% 58,462

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE 122,880 121,871 121,871 2,775 38,209 61,653 (23,444) -38.0% 121,871

Vote 3 - Vote 3 - CORPORATE SERVICES 53,162 46,363 46,363 2,637 22,628 23,684 (1,056) -4.5% 46,363

Vote 4 - Vote 4 - PLANNING AND DEVELOPMENT 18,782 29,961 29,961 1,218 8,694 15,371 (6,677) -43.4% 29,961

Vote 5 - Vote 5 - COMMUNITY & SOCIAL SERVICES 145,508 142,414 142,414 6,925 67,042 73,430 (6,388) -8.7% 142,414

Vote 6 - Vote 6 - INFRASTRUCTURE & DEVELOPMENT 371,435 310,875 310,875 20,262 138,010 158,483 (20,473) -12.9% 310,875

Total Expenditure by Vote 760,632 709,944 709,944 37,509 299,306 362,200 (62,894) -17.4% 709,944

Surplus/ (Deficit) for the year 288,856 357,756 357,756 133,963 166,927 406,873 (239,946) -59.0% 357,756

MP324 Nkomazi - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - Mid-Year AssessmentBudget Year 2016/17


MP324 Nkomazi - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - A - Mid-Year Assessment


R thousandAudited

Outcome

Original

Budget

Adjusted


Full Year

Forecast

%

Revenue by Vote

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL 4,762 5,917 5,917 – – 4,734 (4,734) -100% 5,917

1.1 - Mayor & Council – – – – – – – –

1.2 - Office of the Speaker – – – – – – – –

1.3 - Office of the Chief Whip – – – – – – – –

1.4 - Municipal Manager – – – – – – – –

1.5 - Extended Public Works Programme (EPWP) 4,762 5,917 5,917 – – 4,734 (4,734) -100% 5,917

–

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE 289,153 302,180 302,180 66,777 188,630 200,248 (11,618) -6% 302,180

2.1 - Finance 18,825 12,504 12,504 1,426 8,029 3,817 4,212 110% 12,504

2.2 - Assessment Rates 267,797 288,051 288,051 65,351 180,601 194,806 (14,205) -7% 288,051

2.3 - Finance Management Grant (FMG) 1,600 1,625 1,625 – – 1,625 (1,625) -100% 1,625

2.4 - Municipal Systems Improvement Grant (MSIG) 930 – – – – – – –

–

Vote 3 - Vote 3 - CORPORATE SERVICES 33,272 8,813 8,813 188 4,257 6,255 (1,998) -32% 8,813

3.1 - Corporate Services 27,164 338 338 75 516 140 376 268% 338

3.2 - Property Services 6,108 8,475 8,475 113 3,741 6,115 (2,374) -39% 8,475

–

Vote 4 - Vote 4 - PLANNING AND DEVELOPMENT 962 2,840 2,840 25 395 1,178 (783) -66% 2,840

4.1 - Town Planning 962 2,840 2,840 25 395 1,178 (783) -66% 2,840

4.2 - Local Economic Development (LED) – – – – – – – –

4.3 - Integrated Development Planning (IDP) – – – – – – – –

4.4 - Performance Management System (PMS) – – – – – – – –

–


5.1 - Socio Economic & Development (Licencing & Regulation) 1,880 – – – 400 – 400 #DIV/0! –

5.2 - Libriaries & Archives 45 69 69 2 28 29 (1) -3% 69

5.3 - Cemeteries 47 62 62 2 28 26 2 8% 62

5.4 - Disaster Management – – – – – – – –

5.5 - Protection Services (Police) 36,555 5,944 5,944 862 4,663 2,876 1,787 62% 5,944

5.6 - Fire 10 11 11 – 4 5 (1) -22% 11

5.7 - Parks – 59 59 – – 24 (24) -100% 59

5.8 - Nature conservation 1,226 2,416 2,416 98 586 1,001 (415) -41% 2,416

5.9 - Solid waste 62,229 66,386 66,386 20,019 47,476 50,958 (3,482) -7% 66,386

5.10 - Vehicle Licensing & Testing 8,407 15,694 15,694 1,915 1,802 8,980 (7,178) -80% 15,694


6.1 - Civil Administration – – – – – – – –

6.2 - Sewerage 9,002 4,585 4,585 385 2,276 2,291 (16) -1% 4,585

6.3 - Roads 17 12 12 – – 5 (5) -100% 12

6.4 - water Distribution 454,512 493,518 493,518 53,695 128,806 389,345 (260,539) -67% 493,518

6.5 - Electricity Distribution 142,365 154,219 154,219 27,505 86,883 97,137 (10,254) -11% 154,219

6.6 - Project Management Unit (PMU) 5,046 4,976 4,976 – – 3,981 (3,981) -100% 4,976

–

Total Revenue by Vote 1,049,489 1,067,701 1,067,701 171,472 466,232 769,072 (302,840) -39% 1,067,701 –

Budget Year 2016/17


MP324 Nkomazi - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - A - Mid-Year Assessment


R thousandAudited

Outcome

Original

Budget

Adjusted


Full Year

Forecast

%–

Expenditure by Vote –

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL 48,863 58,462 58,462 3,693 24,722 29,578 (4,856) -16% 58,462

1.1 - Mayor & Council 26,688 29,257 29,257 1,857 11,828 14,629 (2,800) -19% 29,257

1.2 - Office of the Speaker 1,554 6,172 6,172 57 485 3,086 (2,601) -84% 6,172

1.3 - Office of the Chief Whip 639 751 751 52 311 376 (64) -17% 751

1.4 - Municipal Manager 14,372 16,365 16,365 1,060 7,224 8,530 (1,306) -15% 16,365

1.5 - Extended Public Works Programme (EPWP) 5,611 5,917 5,917 668 4,874 2,959 1,915 65% 5,917

–

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE 122,880 121,871 121,871 2,775 38,209 61,653 (23,444) -38% 121,871

2.1 - Finance 120,773 120,248 120,248 2,619 37,583 60,813 (23,229) -38% 120,248

2.2 - Assessment Rates – – – – – – – –

2.3 - Finance Management Grant (FMG) 1,462 1,624 1,624 156 625 840 (214) -26% 1,624

2.4 - Municipal Systems Improvement Grant (MSIG) 645 – – – – – – –

–

Vote 3 - Vote 3 - CORPORATE SERVICES 53,162 46,363 46,363 2,637 22,628 23,684 (1,056) -4% 46,363

3.1 - Corporate Services 53,135 46,363 46,363 2,637 22,625 23,684 (1,060) -4% 46,363

3.2 - Property Services 27 – – – 3 – 3 #DIV/0! –

–

Vote 4 - Vote 4 - PLANNING AND DEVELOPMENT 18,782 29,961 29,961 1,218 8,694 15,371 (6,677) -43% 29,961

4.1 - Town Planning 11,486 20,608 20,608 722 5,387 10,507 (5,120) -49% 20,608

4.2 - Local Economic Development (LED) 4,137 6,040 6,040 363 2,104 3,132 (1,028) -33% 6,040

4.3 - Integrated Development Planning (IDP) 2,161 2,205 2,205 132 1,034 1,150 (116) -10% 2,205

4.4 - Performance Management System (PMS) 999 1,107 1,107 – 169 581 (412) -71% 1,107

–


5.1 - Socio Economic & Development (Licencing & Regulation)20,323 19,485 19,485 1,523 8,826 10,071 (1,246) -12% 19,485

5.2 - Libriaries & Archives 1,727 2,048 2,048 121 944 1,073 (129) -12% 2,048

5.3 - Cemeteries 5,004 5,372 5,372 385 2,604 2,824 (220) -8% 5,372

5.4 - Disaster Management 29,581 31,532 31,532 (301) 13,128 15,881 (2,752) -17% 31,532

5.5 - Protection Services (Police) 16,404 17,699 17,699 1,360 9,005 9,204 (199) -2% 17,699

5.6 - Fire 46 70 70 30 63 35 28 80% 70

5.7 - Parks 176 250 250 37 113 125 (12) -10% 250

5.8 - Nature conservation 10,997 11,122 11,122 580 4,338 5,772 (1,434) -25% 11,122

5.9 - Solid waste 47,076 38,434 38,434 2,175 20,736 19,885 851 4% 38,434

5.10 - Vehicle Licensing & Testing 14,175 16,401 16,401 1,016 7,285 8,560 (1,275) -15% 16,401


6.1 - Civil Administration 8,446 9,873 9,873 578 3,733 5,146 (1,413) -27% 9,873

6.2 - Sewerage 26,820 4,339 4,339 77 931 2,197 (1,265) -58% 4,339

6.3 - Roads 51,641 42,469 42,469 2,339 16,076 21,930 (5,854) -27% 42,469

6.4 - water Distribution 158,432 131,577 131,577 9,177 59,494 67,499 (8,005) -12% 131,577

6.5 - Electricity Distribution 121,509 115,249 115,249 7,708 55,248 57,917 (2,669) -5% 115,249

6.6 - Project Management Unit (PMU) 4,588 7,367 7,367 383 2,528 3,794 (1,266) -33% 7,367

–

Total Expenditure by Vote 760,632 709,944 709,944 37,509 299,306 362,200 (62,894) (0) 709,944 –

Surplus/ (Deficit) for the year 288,856 357,756 357,756 133,963 166,927 406,873 (239,946) (0) 357,756

Budget Year 2016/17


Table C4 Monthly Budget Statement–Financial Performance (revenue and expenditure)

2015/16

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 107,043 117,929 117,929 9,432 53,798 58,709 (4,911) -8% 117,929

Property rates - penalties & collection charges – – – –

Service charges - electricity revenue 76,804 86,411 86,411 8,175 43,050 42,891 159 0% 86,411

Service charges - water revenue 18,296 18,394 18,394 1,251 9,881 9,244 637 7% 18,394

Service charges - sanitation revenue 4,264 4,581 4,581 385 2,276 2,291 (16) -1% 4,581

Service charges - refuse revenue 5,878 7,180 7,180 558 3,346 3,594 (247) -7% 7,180

Service charges - other – – – – – – – –

Rental of facilities and equipment 5,788 8,475 8,475 113 2,542 6,115 (3,574) -58% 8,475

Interest earned - external investments 7,003 4,310 4,310 23 2,338 – 2,338 #DIV/0! 4,310

Interest earned - outstanding debtors 7,187 4,921 4,921 1,317 3,752 2,460 1,291 52% 4,921

Dividends received – – – – – – – –

Fines 36,555 5,944 5,944 862 4,663 2,876 1,787 62% 5,944

Licences and permits 6 24 24 0 2 11 (9) -82% 24

Agency services 8,407 15,694 15,694 1,915 1,802 8,980 (7,178) -80% 15,694


Other revenue 34,772 9,060 9,060 288 4,693 3,754 939 25% 9,060

Gains on disposal of PPE – – –

Total Revenue (excluding capital transfers and contributions)

749,259 743,130 743,130 171,472 466,232 509,416 (43,183) -8% 743,130

Expenditure By Type

Employee related costs 291,986 287,455 287,455 23,927 157,151 151,072 6,079 4% 287,455

Remuneration of councillors 21,329 24,299 24,299 1,593 10,345 12,149 (1,804) -15% 24,299

Debt impairment 41,687 18,936 18,936 – 125 9,468 (9,343) -99% 18,936


Finance charges 8,349 469 469 39 421 235 186 79% 469

Bulk purchases 102,341 88,048 88,048 6,200 46,379 44,024 2,355 5% 88,048

Other materials 1,535 2,369 2,369 55 744 1,185 (440) -37% 2,369

Contracted services 77,765 33,221 33,221 (686) 12,961 16,611 (3,650) -22% 33,221



Loss on disposal of PPE – – – –


Surplus/(Deficit) (11,724) 33,185 33,185 133,963 166,927 147,216 19,711 0 33,185

Transfers recognised - capital 300,580 324,571 324,571 259,657 (259,657) (0) 324,571

Contributions recognised - capital – – – –

Contributed assets –

Surplus/(Deficit) after capital transfers & contributions 288,856 357,756 357,756 133,963 166,927 406,873 357,756

Taxation –

Surplus/(Deficit) after taxation 288,856 357,756 357,756 133,963 166,927 406,873 357,756

Attributable to minorities

Surplus/(Deficit) attributable to municipality 288,856 357,756 357,756 133,963 166,927 406,873 357,756

Share of surplus/ (deficit) of associate

Surplus/ (Deficit) for the year 288,856 357,756 357,756 133,963 166,927 406,873 357,756

Description

Budget Year 2016/17



Table C5 Monthly budget statement-Capital Expenditure (municipal vote, standard classification and funding)

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Multi-Year expenditure appropriation

Vote 1 - Vote 1 - EXECUTIVE & COUNCIL – – – – – – – –

Vote 2 - Vote 2 - BUDGET & TREASURY OFFICE – – – – – – – –



Total Capital Multi-year expenditure 233,352 292,652 292,652 (15,226) 108,743 146,326 (37,583) -26% 292,652

Single Year expenditure appropriation







Total Capital single-year expenditure 102,648 61,753 61,753 7,854 21,504 30,877 (9,373) -30% 61,753

Total Capital Expenditure 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Capital Expenditure - Standard Classification

Governance and administration 3,373 4,616 4,616 1,539 2,663 2,308 355 15% 4,616

Executive and council – 1,000 1,000 – 930 500 430 86% 1,000

Budget and treasury office 1,900 210 210 – 152 105 47 44% 210

Corporate services 1,473 3,406 3,406 1,539 1,582 1,703 (121) -7% 3,406

Community and public safety 376 2,800 2,800 – 2,153 1,400 753 54% 2,800

Community and social services 376 – – – – – – –

Sport and recreation – – – – – – – –

Public safety – 2,800 2,800 – 2,153 1,400 753 54% 2,800

Housing –

Health –

Economic and environmental services 122,842 86,180 86,180 (7,955) 45,210 43,090 2,120 5% 86,180

Planning and development 37,141 32,274 32,274 1,800 13,726 16,137 (2,411) -15% 32,274

Road transport 83,510 52,825 52,825 (9,756) 31,484 26,413 5,072 19% 52,825

Environmental protection 2,190 1,080 1,080 – – 540 (540) -100% 1,080

Trading services 209,408 260,809 260,809 (957) 80,219 130,404 (50,185) -38% 260,809

Electricity 14,310 18,615 18,615 – 2,065 9,308 (7,242) -78% 18,615

Water 192,770 204,494 204,494 (382) 76,976 102,247 (25,271) -25% 204,494

Waste water management – 30,800 30,800 (575) 166 15,400 (15,234) -99% 30,800

Waste management 2,328 6,900 6,900 – 1,012 3,450 (2,438) -71% 6,900

Other –

Total Capital Expenditure - Standard Classification 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

Funded by:

National Government 317,121 324,571 324,571 (9,101) 123,086 162,285 (39,199) -24% 324,571

Provincial Government –

District Municipality –

Other transfers and grants –

Transfers recognised - capital 317,121 324,571 324,571 (9,101) 123,086 162,285 (39,199) -24% 324,571

Public contributions & donations –

Borrowing –


Total Capital Funding 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) -26% 354,405

MP324 Nkomazi - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) - Mid-Year Assessment

Vote Description



R thousandAudited

Outcome

Original

Budget

Adjusted


Full Year

Forecast

%

Capital expenditure - Municipal Vote

Expenditure of multi-year capital appropriation


5.1 - Socio Economic & Development (Licencing & Regulation) 9,792 26,466 26,466 1,611 12,662 13,233,221 (571) -4% 26,466

5.9 - Solid waste 26 5,000 5,000 – 1,012 2,500 (1,488) -60% 5,000

5.10 - Vehicle Licensing & Testing – – – – –


6.1 - Civil Administration – – – – –

6.2 - Sewerage 30,000 30,000 (575) 166 15,000 (14,834) -99% 30,000

6.3 - Roads 60,739 50,165 50,165 (9,756) 31,484 25,083 6,402 26% 50,165

6.4 - water Distribution 162,472 181,020 181,020 (6,507) 63,418 90,510 (27,092) -30% 181,020

6.5 - Electricity Distribution 322 – – – –

6.6 - Project Management Unit (PMU) – – – –

–

–

Total multi-year capital expenditure 233,352 292,652 292,652 (15,226) 108,743 146,326 (37,583) -26% 292,652 –

Capital expenditure - Municipal Vote

Expenditue of single-year capital appropriation –


1.1 - Mayor & Council 1,000 1,000 – 930 500 430 86% 1,000

1.2 - Office of the Speaker –

1.3 - Office of the Chief Whip –

1.4 - Municipal Manager –

1.5 - Extended Public Works Programme (EPWP) –

–


2.1 - Finance 1,900 210 210 – 152 105 47 44% 210

2.2 - Assessment Rates – – – –

2.3 - Finance Management Grant (FMG) – – – –

2.4 - Municipal Systems Improvement Grant (MSIG) – – – –

–


3.1 - Corporate Services 1,473 3,406 3,406 1,539 1,582 1,703 (121) -7% 3,406

3.2 - Property Services –

–


4.1 - Town Planning 2,671 4,465 4,465 – 589 2,233 (1,643) -74% 4,465

4.2 - Local Economic Development (LED) 200 200 – – 100 (100) -100% 200

4.3 - Integrated Development Planning (IDP) –

4.4 - Performance Management System (PMS) –

–


5.1 - Socio Economic & Development (Licencing & Regulation) 24,678 1,063 1,063 189 474 532 (57) -11% 1,063

5.2 - Libriaries & Archives – –

5.3 - Cemeteries 376 – –

5.4 - Disaster Management 1,200 1,200 600 (600) -100% 1,200

5.5 - Protection Services (Police) 1,600 1,600 800 (800) -100% 1,600

5.6 - Fire – – – 2,153 – 2,153 #DIV/0! –

5.7 - Parks – – – – –

5.8 - Nature conservation 2,190 1,080 1,080 540 (540) -100% 1,080

5.9 - Solid waste 2,302 1,900 1,900 950 (950) -100% 1,900

5.10 - Vehicle Licensing & Testing 71 2,200 2,200 1,100 (1,100) -100% 2,200


6.1 - Civil Administration 80 80 40 (40) -100% 80

6.2 - Sewerage 800 800 400 (400) -100% 800

6.3 - Roads 22,700 460 460 230 (230) -100% 460

6.4 - water Distribution 30,297 23,474 23,474 6,125 13,558 11,737 1,821 16% 23,474

6.5 - Electricity Distribution 13,989 18,615 18,615 – 2,065 9,308 (7,242) -78% 18,615

6.6 - Project Management Unit (PMU) –

–

Total single-year capital expenditure 102,648 61,753 61,753 7,854 21,504 30,877 (9,373) (0) 61,753 –

Total Capital Expenditure 335,999 354,405 354,405 (7,373) 130,246 177,202 (46,956) (0) 354,405

Budget Year 2016/17

MP324 Nkomazi - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) - A - Mid-Year Assessment


Table C6 Monthly Budget Statement-Financial Position

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted

BudgetYearTD actual

Full Year

Forecast

R thousands

ASSETS

Current assets

Cash 60,080 69,980 69,980 216,046 69,980

Call investment deposits 5,000 5,000 5,000 – 5,000

Consumer debtors 140,827 227,043 227,043 138,250 227,043

Other debtors 87,292 6,323 6,323 56,357 6,323

Current portion of long-term receivables – 9,016 9,016 9,016

Inventory 2,991 822 822 6,967 822


Non current assets

Long-term receivables

Investments

Investment property 44,495 44,798 44,798 46,446 44,798

Investments in Associate

Property, plant and equipment 1,595,982 2,348,924 2,348,924 1,724,278 2,348,924

Agricultural

Biological assets

Intangible assets 390 1,080 1,080 390 1,080

Other non-current assets 1,704 1,752 1,752 1,622 1,752


TOTAL ASSETS 1,938,761 2,714,738 2,714,738 2,190,357 2,714,738

LIABILITIES

Current liabilities

Bank overdraft

Borrowing 922 291 291 13,583 291

Consumer deposits 3,556 2,990

Trade and other payables 316,743 94,390 94,390 402,351 94,390

Provisions 40,841 43,683 43,683 66,179 43,683


Non current liabilities

Borrowing 1,612 1,439 1,439 1,302 1,439

Provisions 38,061 58,615 58,615 58,615


TOTAL LIABILITIES 401,736 198,419 198,419 486,405 198,419

NET ASSETS 1,537,025 2,516,318 2,516,318 1,703,952 2,516,318

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 1,537,025 2,516,318 2,516,318 1,703,952 2,516,318

Reserves – – –

TOTAL COMMUNITY WEALTH/EQUITY 1,537,025 2,516,318 2,516,318 1,703,952 2,516,318

Description

MP324 Nkomazi - Table C6 Monthly Budget Statement - Financial Position - Mid-Year Assessment

Table C7 Monthly Budget Statement-Cash flow


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 94,705 64,606 64,606 4,630 33,089 32,163 926 3% 64,606

Service charges 103,396 109,868 109,868 11,201 54,123 54,676 (553) -1% 109,868

Other revenue 85,446 30,404 30,404 25,958 182,633 16,914 165,720 980% 30,404

Government - operating 438,983 460,207 460,207 147,154 339,457 368,166 (28,709) -8% 460,207

Government - capital 300,580 324,571 324,571 77,138 257,211 259,657 (2,446) -1% 324,571

Interest 7,003 7,085 7,085 – 920 1,888 (969) -51% 7,085

Dividends – – – – – –

Payments

Suppliers and employees (655,003) (621,237) (621,237) (152,485) (597,066) (313,002) 284,065 -91% (621,237)

Finance charges (8,388) (469) (469) (39) (416) (235) 181 -77% (469)

Transfers and Grants (235) (235) – – – – (235)

NET CASH FROM/(USED) OPERATING ACTIVITIES 366,721 374,800 374,800 113,558 269,951 420,227 150,276 36% 374,800

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 1,976 –

Decrease (Increase) in non-current debtors (4,779) –

Decrease (increase) other non-current receivables –

Decrease (increase) in non-current investments –

Payments

Capital assets (335,999) (354,405) (354,405) (7,373) (148,918) (177,202) (28,285) 16% (354,405)

NET CASH FROM/(USED) INVESTING ACTIVITIES (338,802) (354,405) (354,405) (7,373) (148,918) (177,202) (28,285) 16% (354,405)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans –

Borrowing long term/refinancing –

Increase (decrease) in consumer deposits –

Payments

Repayment of borrowing (954) (291) (291) – – – – (291)

NET CASH FROM/(USED) FINANCING ACTIVITIES (954) (291) (291) – – – – (291)

NET INCREASE/ (DECREASE) IN CASH HELD 26,965 20,103 20,103 106,186 121,033 243,024 20,103

Cash/cash equivalents at beginning: 38,114 54,877 54,877 65,080 54,877 65,080

Cash/cash equivalents at month/year end: 65,080 74,980 74,980 186,113 297,901 85,183

Description

MP324 Nkomazi - Table C7 Monthly Budget Statement - Cash Flow - Mid-Year Assessment


PART 2 - SUPPORTING

DOCUMENTATION

Table SC1 –SC13 Supporting Documentation


Variance Reasons for material deviations Remedial or corrective steps/remarks

R thousands

Revenue By Source

Rental of facilities and equipment (3,574)

Rental revenue for a leased farm JU182/R not yet receive from

RCL Foods

Amount to be recived during the course of the current financial

year

Interest earned - external investments 2,338 More investments made than planned

Interest earned - outstanding debtors 1,291

Non payment of Leopard creeck account result in to a

cummulative interest rate the issue is being handled by the valuation appeal board

Fines 1,787 issuing of summons to long oustanding issued traffic tickets

Agency services

(7,178) more applications received for learners licences

Transfers recognised - operational

(34,400)

received less portion of the allocated government grants that

projected

Other revenue

939

more revenue +B7:D16was received from other revenue sources

than planned

Expenditure By Type

Debt impairment (9,343) The municipality accounts for Debt impairment at year end this will be rectified at year end

Depreciation & asset impairment (34,534)

The municipality accounts for Depreciation & asset impairmentat

year end this will be rectified at year end

Finance charges 186 delay in payment of eskom accounts payments be made within 30 days of receipt of invoices

Other expenditure (21,742) cost containtment measures implemented

Capital Expenditure

Capital Projects (46,956) delay in implementation of WSIG projects eccelaration of projects

Measureable performance

Municipal Entities

Description

MP324 Nkomazi - Supporting Table SC1 Material variance explanations - Mid-Year Assessment


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted

BudgetYearTD actual

Full Year

Forecast

Borrowing Management

Capital Charges to Operating Expenditure Interest & principal paid/Operating Expenditure 1.0% 9.8% 9.8% 0.1% 3.5%

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

20.8% 3.8% 3.8% 24.5% 3.8%

Gearing Long Term Borrowing/ Funds & Reserves 0.0% 0.0% 0.0% 0.0% 0.0%

Liquidity

Current Ratio Current assets/current liabilities 81.8% 230.0% 230.0% 86.1% 230.0%

Liquidity Ratio Monetary Assets/Current Liabilities 18.0% 54.2% 54.2% 44.5% 54.2%

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 30.4% 32.6% 32.6% 41.7% 32.6%

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

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

sold)/Total units purchased and own source

Employee costs Employee costs/Total Revenue - capital revenue 39.0% 38.7% 38.7% 33.7% 38.7%

Repairs & Maintenance R&M/Total Revenue - capital revenue 0.0% 0.0% 0.0% 0.0% 0.0%

Interest & Depreciation I&D/Total Revenue - capital revenue 9.6% 9.4% 9.4% 0.1% 3.3%

IDP regulation financial viability indicators

i. Debt coverage (Total Operating Revenue - Operating Grants)/Debt

service payments due within financial year)

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

received for services

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

operational expenditure

Monetary assets 65,080 74,980 74,980 216,046 74,980

Total Revenue (excluding capital transfers and contributions) 749,259 743,130 743,130 466,232 743,130

Transfers recognised - operational 437,255 460,207 460,207 334,091 460,207

Transfers recognised - capital 300,580 324,571 324,571 324,571

Debt service payments 6,049 6,793 6,793 (416) (761)

Outstanding debtors (receivables) 228,119 242,382 242,382 194,608 242,382

Annual services revenue 105,243 116,566 116,566 58,553

Cash + investments Including LT investments 65,080 74,980 74,980 216,046 74,980

Fixed operational expend. (monthly)

Longstanding debtors outstanding

Longstanding debtors recovered

Attorney collections

Description of financial indicator Basis of calculation

MP324 Nkomazi - Supporting Table SC2 Monthly Budget Statement - performance indicators - Mid-Year Assessment


Description

R thousands

NT

Code0-30 Days 31-60 Days 61-90 Days 91-120 Days 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 Exchange Transactions - Water 1200 1,112 796 335 3,206 5,450 3,206 – –

Trade and Other Receivables from Exchange Transactions - Electricity 1300 6,966 1,416 630 1,922 10,933 1,922 – –

Receivables from Non-exchange Transactions - Property Rates 1400 5,472 3,815 3,518 103,106 115,911 103,106 – –

Receivables from Exchange Transactions - Waste Water Management 1500 364 136 83 614 1,198 614 – –

Receivables from Exchange Transactions - Waste Management 1600 407 137 89 514 1,147 514 – –

Receivables from Exchange Transactions - Property Rental Debtors 1700 – – – –

Interest on Arrear Debtor Accounts 1810 1,314 1,254 1,214 13,289 17,072 13,289 – –

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

Other 1900 279 290 162 2,837 3,568 2,837 – –

Total By Income Source 2000 15,914 7,844 6,031 125,489 155,278 125,489 – –

2015/16 - totals only – –

Debtors Age Analysis By Customer Group

Organs of State 2200 2,283 2,417 2,037 29,107 35,844 29,107 – –

Commercial 2300 6,016 2,007 1,345 54,341 63,709 54,341 – –

Households 2400 5,842 2,234 1,598 11,344 21,018 11,344 – –

Other 2500 1,773 1,185 1,051 30,697 34,707 30,697 – –

Total By Customer Group 2600 15,914 7,844 6,031 125,489 155,278 125,489 – –

MP324 Nkomazi - Supporting Table SC3 Monthly Budget Statement - aged debtors - Mid-Year Assessment

Budget Year 2016/17


Budget Year 2016/17

R thousands

Creditors Age Analysis By Customer Type

Bulk Electricity 0100 1,938 – – – 1,938

Bulk Water 0200 292 – – – 292

PAYE deductions 0300 3,425 – – – 3,425

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

Pensions / Retirement deductions 0500 3,085 – – – 3,085

Loan repayments 0600 – – – – –

Trade Creditors 0700 23,403 6,333 139 18,957 48,832

Auditor General 0800 – – – – –

Other 0900 – – – – –

Total By Customer Type 1000 32,144 6,333 139 18,957 57,573

NT

Code0 -

30 Days

31 -

60 Days

Prior year totals

for chart (same

period)

MP324 Nkomazi - Supporting Table SC4 Monthly Budget Statement - aged creditors - Mid-Year Assessment

Total61 -

90 Days

91 -

120 Days

Description


Investments by maturity

Name of institution & investment ID

Period of

Investment

R thousands Yrs/Months

Municipality

Absa 365 days fixed 29/11/2017 314 7.5% 5,000 5,000

Absa 61 days fixed 23/01/2017 158 7.6% 20,000 20,000

Municipality sub-total 473 25,000 – 25,000

Entities

Entities sub-total – – – –

TOTAL INVESTMENTS AND INTEREST 473 25,000 – 25,000

MP324 Nkomazi - Supporting Table SC5 Monthly Budget Statement - investment portfolio - Mid-Year AssessmentType of

Investment

Expiry date of

investment

Market value

at end of the

month

Accrued

interest to-

date

Yield for the

month 1

(%)

Market value

at beginning

of the month

Change in

market value


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

RECEIPTS:

Operating Transfers and Grants

National Government: 435,375 460,207 460,207 147,154 343,438 368,491 (24,460) -6.6% 460,207

Local Government Equitable Share 423,037 447,689 447,689 147,154 333,691 358,151 (24,460) -6.8% 447,689

Finance Management 1,600 1,625 1,625 – 1,625 1,625 1,625

EPWP Incentive 4,762 5,917 5,917 – 4,141 4,734 5,917

MIG-PMU Operational 5,046 4,976 4,976 – 3,981 3,981 4,976

–

Municipal Systems Infrastructure Grant 930 –

Provincial Government: – – – – – – – –

–

Other grant providers: 3,608 – – – – – – –

LGSETA Learnership grant 1,728 –

HIV Grant (IOM) 1,880

Total Operating Transfers and Grants 438,983 460,207 460,207 147,154 343,438 368,491 (24,460) -6.6% 460,207

Capital Transfers and Grants

National Government: 300,580 324,571 324,571 20,000 253,230 259,657 (12,227) -4.7% 324,571

Municipal Infrastructure Grant (MIG) 214,334 211,379 211,379 – 203,182 169,103 34,079 20.2% 211,379

Intergrated National Electrification Programmee 10,229 9,000 9,000 – 9,000 7,200 9,000

Municipal Disaster Recovery Grant 20,000 20,000 20,000 20,000 20,000 16,000 20,000

Water Services Infrastructure Grant – 84,192 84,192 – 21,048 67,354 (46,306) -68.8% 84,192

Municipal Water Infrastrucutre Grant 51,279 –

Rural Household Infrastructure Grant 4,737 –

–

–

Total Capital Transfers and Grants 300,580 324,571 324,571 20,000 253,230 259,657 (12,227) -4.7% 324,571

TOTAL RECEIPTS OF TRANSFERS & GRANTS 739,563 784,778 784,778 167,154 596,668 628,147 (36,687) -5.8% 784,778

Description

MP324 Nkomazi - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - Mid-Year Assessment


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

EXPENDITURE

Operating expenditure of Transfers and Grants

National Government: 435,375 460,207 460,207 38,587 232,071 230,104 1,968 0.9% 460,207

Local Government Equitable Share 423,037 447,689 447,689 37,307 223,845 223,845 – 447,689

Finance Management 1,600 1,625 1,625 93 588 813 (225) -27.7% 1,625

EPWP Incentive 4,762 5,917 5,917 803 5,111 2,959 2,153 72.8% 5,917

MIG-PMU Operational 5,046 4,976 4,976 383 2,528 2,488 40 1.6% 4,976

– –

Municipal Systems Infrastructure Grant 930 –

Other grant providers: 3,608 – – – – – – –

LGSETA Learnership grant 1,728 –

HIV Grant (IOM) 1,880 –

Total operating expenditure of Transfers and Grants: 438,983 460,207 460,207 38,587 232,071 230,104 1,968 0.9% 460,207

Capital expenditure of Transfers and Grants

National Government: 300,580 324,571 324,571 94,714 210,164 162,285 47,878 29.5% 324,571

Municipal Infrastructure Grant (MIG) 214,334 211,379 211,379 78,514 189,517 105,689 83,828 79.3% 211,379

Intergrated National Electrification Programmee 10,229 9,000 9,000 – 895 4,500 (3,605) -80.1% 9,000

Municipal Disaster Recovery Grant 20,000 20,000 20,000 13,595 15,133 10,000 5,133 51.3% 20,000

Water Services Infrastructure Grant – 84,192 84,192 2,605 4,618 42,096 (37,478) -89.0% 84,192

Municipal Water Infrastrucutre Grant 51,279

Rural Household Infrastructure Grant 4,737 –

–

–

Total capital expenditure of Transfers and Grants 300,580 324,571 324,571 94,714 210,164 162,285 47,878 29.5% 324,571

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 739,563 784,778 784,778 133,301 442,235 392,389 49,846 12.7% 784,778

Description

MP324 Nkomazi - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - Mid-Year Assessment


Approved

Rollover 2015/16Monthly actual YearTD actual YTD variance YTD variance

R thousands %

EXPENDITURE

Operating expenditure of Approved Roll-overs

National Government: – – – –

Local Government Equitable Share –

Finance Management –

EPWP Incentive –

MIG-PMU Operational –

–

–

Municipal Systems Infrastructure Grant –

Provincial Government: – – – –

–

–

–

–

Other transfers and grants [insert description] –

District Municipality: – – – –

–

[insert description] –

Other grant providers: – – – –

–

LGSETA Learnership grant –

Total operating expenditure of Approved Roll-overs – – – –

Capital expenditure of Approved Roll-overs

National Government: 29,125 6,472 16,834 12,291 42.2%

Municipal Infrastructure Grant (MIG) –

Water Services Infrastructure Grant –

Municipal Water Infrastrucutre Grant 29,125 6,472 16,834 12,291 42.2%

Rural Household Infrastructure Grant –

–

–

Provincial Government: – – – –

–

–

District Municipality: – – – –

–

–

Other grant providers: – – – –

–

–

Total capital expenditure of Approved Roll-overs 29,125 6,472 16,834 12,291 42.2%

TOTAL EXPENDITURE OF APPROVED ROLL-OVERS 29,125 6,472 16,834 12,291 42.2%

MP324 Nkomazi - Supporting Table SC7(2) Monthly Budget Statement - Expenditure against approved rollovers - Mid-Year Assessment

Description

Budget Year 2016/17


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

A B C D

Councillors (Political Office Bearers plus Other)

Basic Salaries and Wages 12,530 14,267 14,267 952 6,111 7,133 (1,023) -14% 14,267

Pension and UIF Contributions 1,879 2,136 2,136 143 882 1,068 (186) -17% 2,136

Medical Aid Contributions 521 627 627 20 174 313 (139) -44% 627

Motor Vehicle Allowance 5,045 5,741 5,741 365 2,441 2,870 (429) -15% 5,741

Cellphone Allowance 1,354 1,529 1,529 113 737 765 (27) -4% 1,529

Housing Allowances – – – – – – –

Other benefits and allowances – – – – – – –

Sub Total - Councillors 21,329 24,299 24,299 1,593 10,345 12,149 (1,804) -15% 24,299

% increase 13.9% 13.9%

Senior Managers of the Municipality

Basic Salaries and Wages 3,386 5,530 5,530 217 1,302 2,765 (1,464) -53% 5,530

Pension and UIF Contributions 662 1,134 1,134 57 343 567 (223) -39% 1,134

Medical Aid Contributions 122 141 141 14 85 70 14 20% 141

Overtime – – – – – – – –

Performance Bonus 278 461 461 – – 230 (230) -100% 461

Motor Vehicle Allowance 452 815 815 32 193 408 (214) -53% 815

Cellphone Allowance – 51 51 – – 26 (26) -100% 51

Housing Allowances – – – – – – – –

Other benefits and allowances 27 1 1 – – 0 (0) -100% 1

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

Long service awards – – – – – – – –

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

Sub Total - Senior Managers of Municipality 4,926 8,133 8,133 321 1,923 4,066 (2,143) -53% 8,133

% increase 65.1% 65.1%

Other Municipal Staff

Basic Salaries and Wages 167,183 175,912 175,912 15,351 92,253 87,956 4,297 5% 175,912

Pension and UIF Contributions 33,590 37,559 37,559 3,030 18,038 18,779 (742) -4% 37,559

Medical Aid Contributions 13,159 12,092 12,092 898 5,791 6,046 (255) -4% 12,092

Overtime 35,273 16,489 16,489 2,104 13,629 8,245 5,385 65% 16,489

Performance Bonus 13,212 14,229 14,229 – 13,197 14,229 (1,032) -7% 14,229

Motor Vehicle Allowance 11,139 12,801 12,801 1,116 6,521 6,401 120 2% 12,801

Cellphone Allowance 1,764 1,962 1,962 167 992 981 10 1% 1,962

Housing Allowances 2,628 1,244 1,244 208 932 622 310 50% 1,244

Other benefits and allowances 2,433 2,741 2,741 732 3,388 1,601 1,787 112% 2,741

Payments in lieu of leave 4,113 1,692 1,692 – 360 846 (486) -57% 1,692

Long service awards 2,413 2,451 2,451 – 127 1,226 (1,099) -90% 2,451

Post-retirement benefit obligations 153 150 150 – – 75 (75) -100% 150

Sub Total - Other Municipal Staff 287,060 279,322 279,322 23,606 155,228 147,006 8,222 6% 279,322

% increase -2.7% -2.7%

Total Parent Municipality 313,315 311,754 311,754 25,520 167,497 163,222 4,275 3% 311,754

-0.5% -0.5% -0.5%Unpaid salary, allowances & benefits in arrears:

TOTAL SALARY, ALLOWANCES & BENEFITS 313,315 311,754 311,754 25,520 167,497 163,222 4,275 3% 311,754

% increase 100.0% -0.5% -0.5%

TOTAL MANAGERS AND STAFF 291,986 287,455 287,455 23,927 157,151 151,072 6,079 4% 287,455

Summary of Employee and Councillor remuneration

MP324 Nkomazi - Supporting Table SC8 Monthly Budget Statement - councillor and staff benefits - Mid-Year Assessment


MP324 Nkomazi - Supporting Table SC9 Monthly Budget Statement - actuals and revised targets for cash receipts - Mid-Year Assessment

July August Sept October Nov Dec January Feb March April May June

R thousands Outcome Outcome Outcome Outcome Outcome Outcome Budget Budget Budget Budget Budget Budget

Cash Receipts By Source

Property rates 3,941 5,233 9,969 4,227 5,088 4,630 6,231 5,642 5,164 4,679 5,307 4,493 64,606 68,353 72,318

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

Service charges - electricity revenue 4,458 6,451 6,401 6,458 7,561 7,594 6,902 7,024 6,987 7,266 6,902 9,428 83,434 90,109 97,467

Service charges - water revenue 1,426 1,451 1,430 1,463 1,844 2,876 1,371 1,396 1,381 1,354 1,324 (951) 16,364 17,510 18,736

Service charges - sanitation revenue 374 349 350 340 392 339 357 357 357 357 357 357 4,287 4,587 4,908

Service charges - refuse 404 485 432 390 463 392 482 481 482 481 480 811 5,782 6,361 6,997

Service charges - other – – – – – – – – – – – – – – –

Rental of facilities and equipment 2 116 112 1,959 130 113 552 242 255 274 280 2,791 6,826 7,304 7,815

Interest earned - external investments – – – – – – – – – – – 3,308 3,308 3,540 3,787

Interest earned - outstanding debtors 137 783 – – – – 315 315 315 315 315 1,283 3,777 4,041 4,324

Dividends received – – – – – – – – – – – – – 0 0

Fines 735 730 649 554 783 862 368 393 394 401 393 (1,700) 4,562 4,881 5,223

Licences and permits 0 1 – 1 – 0 1 1 2 2 2 8 18 20 21

Agency services 1,528 2,494 4,199 1,501 3,375 1,325 723 964 1,204 482 964 (6,713) 12,045 12,888 13,790

Transfer receipts - operating 186,537 3,104 – – 2,662 147,154 – – 92,041 – – 28,709 460,207 501,202 542,022

Other revenue 8,649 10,973 31,829 50,798 35,558 23,659 707 719 626 843 417 (157,824) 6,953 7,659 8,423

Cash Receipts by Source 208,192 32,170 55,371 67,690 57,855 188,944 18,010 17,534 109,209 16,452 16,741 (115,998) 672,170 728,453 785,830 –

Other Cash Flows by Source –

Transfer receipts - capital 84,615 – 65,410 29,648 400 77,138 – – 64,914 – – 2,446 324,571 367,807 369,035

Contributions & Contributed assets –

Proceeds on disposal of PPE –

Short term loans –

Borrowing long term/refinancing –

Increase in consumer deposits –

Receipt of non-current debtors –

Receipt of non-current receivables –

Change in non-current investments –

Total Cash Receipts by Source 292,807 32,170 120,781 97,338 58,255 266,082 18,010 17,534 174,123 16,452 16,741 (113,553) 996,740 1,096,260 1,154,865 –

Cash Payments by Type –

Employee related costs 23,714 23,825 23,503 24,182 37,640 23,927 22,730 22,730 22,730 22,730 22,730 17,012 287,455 306,910 327,939

Remuneration of councillors 2,295 2,033 2,181 1,597 1,601 1,593 2,025 2,025 2,025 2,025 2,025 2,874 24,299 25,951 27,716

Interest paid 4 42 251 30 51 39 39 39 39 39 39 (142) 469 496 525

Bulk purchases - Electricity 3 7,215 8,381 4,972 5,257 6,112 7,229 7,229 7,229 7,229 7,229 18,667 86,753 93,694 101,189

Bulk purchases - Water & Sewer – 98 – 123 13 – 108 108 108 108 108 521 1,295 1,370 1,449

Other materials 30 171 376 11 107 55 197 197 197 197 197 633 2,369 2,506 2,652

Contracted services – 5,136 2,729 2,701 3,073 686 2,768 2,768 2,768 2,768 2,768 5,054 33,221 35,148 37,187

Grants and subsidies paid - other municipalities – – – – – – – – – –

Grants and subsidies paid - other – – – – – – 235 – 235 248 263

General expenses 110,321 25,938 63,186 28,020 34,152 120,112 15,487 15,487 15,487 15,487 15,487 (273,318) 185,845 194,193 205,448

Cash Payments by Type 136,366 64,457 100,607 61,635 81,894 152,523 50,819 50,585 50,585 50,585 50,585 (228,699) 621,941 660,517 704,367 –

Other Cash Flows/Payments by Type

Capital assets 31,968 32,981 32,541 19,196 24,859 7,373 29,534 29,534 29,534 29,534 29,534 57,818 354,405 374,722 375,995

Repayment of borrowing – 73 218 291 482 885

Other Cash Flows/Payments –

Total Cash Payments by Type 168,334 97,437 133,148 80,831 106,754 159,896 80,353 80,191 80,118 80,118 80,118 (170,662) 976,637 1,035,720 1,081,248 –

NET INCREASE/(DECREASE) IN CASH HELD 124,473 (65,267) (12,366) 16,507 (48,498) 106,186 (62,343) (62,657) 94,005 (63,666) (63,377) 57,110 20,103 60,539 73,618

Cash/cash equivalents at the month/year beginning: 65,080 189,552 124,285 111,919 128,426 79,927 186,113 123,770 61,112 155,117 91,450 28,073 65,080 85,183 145,722

Cash/cash equivalents at the month/year end: 189,552 124,285 111,919 128,426 79,927 186,113 123,770 61,112 155,117 91,450 28,073 85,183 85,183 145,722 219,340

Budget Year

+1 2017/18

Budget Year

+2 2018/19

Description

Budget Year

2016/17

Budget Year 2016/172016/17 Medium Term Revenue &

Expenditure Framework


2015/16

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

% spend of

Original

Budget

R thousands %

Monthly expenditure performance trend

July 24,388 24,388 28,042 28,042 24,388 (3,655) -15.0% 10%

August 24,388 24,388 32,981 61,023 48,775 (12,247) -25.1% 21%

September 24,388 24,388 32,541 93,564 73,163 (20,401) -27.9% 32%

October 24,388 24,388 19,196 112,760 97,551 (15,209) -15.6% 39%

November 24,388 24,388 24,859 137,619 121,938 (15,681) -12.9% 47%

December 24,388 24,388 (7,373) 146,326 –

January 24,388 24,388 170,714 –

February 24,388 24,388 195,101 –

March 24,388 24,388 219,489 –

April 24,388 24,388 243,877 –

May 24,388 24,388 268,264 –

June 24,388 24,388 292,652 –

Total Capital expenditure – 292,652 292,652 130,246

Month

MP324 Nkomazi - Supporting Table SC12 Monthly Budget Statement - capital expenditure trend - Mid-Year AssessmentBudget Year 2016/17


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

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

Infrastructure 199,895 173,461 173,461 (15,381) 65,801 86,731 20,929 24.1% 173,461

Infrastructure - Road transport 81,106 52,165 52,165 (3,845) 31,316 26,083 (5,233) -20.1% 52,165

Roads, Pavements & Bridges 81,106 52,165 52,165 (3,845) 31,316 26,083 (5,233) -20.1% 52,165

Storm water –

Infrastructure - Electricity 12,086 6,500 6,500 – 387 3,250 2,863 88.1% 6,500

Generation –

Transmission & Reticulation 12,086 6,500 6,500 – 387 3,250 2,863 88.1% 6,500

Street Lighting –

Infrastructure - Water 106,703 103,996 103,996 (13,820) 30,802 51,998 21,196 40.8% 103,996

Dams & Reservoirs 20,499 – – – –

Water purification –

Reticulation 86,203 103,996 103,996 (13,820) 30,802 51,998 21,196 40.8% 103,996

Infrastructure - Sanitation – 10,800 10,800 2,285 3,297 5,400 2,103 38.9% 10,800

Reticulation 10,800 10,800 2,285 3,297 5,400 2,103 38.9% 10,800

Sewerage purification –

Infrastructure - Other – – – – – – – –

Waste Management – – – –

Transportation –

Gas –

Other –

Community 29,628 62,314 62,314 1,735 13,613 31,157 17,544 56.3% 62,314

Parks & gardens –

Sportsfields & stadia 5,138 3,979 3,979 258 1,288 1,989 701 35.2% 3,979

Swimming pools –

Community halls 24,490 19,255 19,255 2,052 11,374 9,628 (1,746) -18.1% 19,255

Libraries –

Recreational facilities –

Fire, safety & emergency –

Security and policing –

Buses –

Clinics –

Museums & Art Galleries –

Cemeteries –

Social rental housing –

Other 39,080 39,080 (575) 951 19,540 18,589 95.1% 39,080

Heritage assets – – – – – – – –

Buildings –

Other – –

Investment properties – – – – – – – –

Housing development –

Other –

Other assets 11,913 15,904 15,904 1,728 5,275 7,952 2,677 33.7% 15,904

General vehicles 6,580 1,400 1,400 – 3,083 700 (2,383) -340.4% 1,400

Specialised vehicles 2,302 2,700 2,700 – – 1,350 1,350 100.0% 2,700

Plant & equipment 108 4,255 4,255 2,128 2,128 100.0% 4,255

Computers - hardware/equipment 497 5,623 5,623 1,539 1,889 2,812 923 32.8% 5,623

Furniture and other office equipment 800 926 926 189 304 463 159 34.4% 926

Abattoirs –

Markets –

Civic Land and Buildings –

Other Buildings 1,000 1,000 500 500 100.0% 1,000

Other Land –

Surplus Assets - (Investment or Inventory) –

Other 1,626 –

Agricultural assets – – – – – – – –

List sub-class –

–

Biological assets – – – – – – – –

List sub-class –

–

Intangibles 266 650 650 – 16 325 309 95.1% 650

Computers - software & programming 266 650 650 – 16 325 309 95.1% 650

Other –

Total Capital Expenditure on new assets 241,702 252,329 252,329 (11,917) 84,706 126,165 41,459 32.9% 252,329

Specialised vehicles 2,302 2,700 2,700 – – 1,350 1,350 0 2,700

Refuse 2,302 1,500 1,500 – – 750 750 0 1,500

Fire 1,200 1,200 – – 600 600 0 1,200

Conservancy –

Ambulances –

Description

MP324 Nkomazi - Supporting Table SC13a Monthly Budget Statement - capital expenditure on new assets by asset class - Mid-Year Assessment


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

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

Infrastructure 88,287 74,943 74,943 (882) 31,393 37,471 6,078 16.2% 74,943

Infrastructure - Road transport 4,827 – – (3,874) 169 – (169) #DIV/0! –

Roads, Pavements & Bridges 4,827 (3,874) 169 (169) #DIV/0!

Storm water –

Infrastructure - Electricity 2,224 – – – 893 – (893) #DIV/0! –

Generation –

Transmission & Reticulation 2,224 – 893 (893) #DIV/0!

Street Lighting –

Infrastructure - Water 81,209 74,943 74,943 2,991 30,332 37,471 7,140 19.1% 74,943

Dams & Reservoirs 2,299 –


Reticulation 78,910 74,943 74,943 2,991 30,332 37,471 7,140 19.1% 74,943

Infrastructure - Sanitation – – – – – – – –

Reticulation –


Infrastructure - Other 26 – – – – – – –

Waste Management 26 –

Transportation –

Gas –

Other –

Community 4,655 23,232 23,232 5,427 13,558 11,616 (1,942) -16.7% 23,232

Parks & gardens – 3,232

Sportsfields & stadia 4,655 3,232 3,232 (699) 0 1,616 1,616 100.0%

Swimming pools –

Community halls –

Libraries –




Buses –

Clinics –


Cemeteries –

Social rental housing – 20,000

Other 20,000 20,000 6,125 13,558 10,000 (3,558) -35.6%


Buildings –

Other – –



Other –

Other assets 1,356 3,900 3,900 – 589 1,950 1,361 69.8% 3,900

General vehicles –

Specialised vehicles – – – – – – – –

Plant & equipment –

Computers - hardware/equipment –

Furniture and other office equipment –

Abattoirs –

Markets –


Other Buildings 1,356 3,900 3,900 – 589 1,950 1,361 69.8% 3,900

Other Land –


Other –


List sub-class –

–


List sub-class –

–

Intangibles – – – – – – – –

Computers - software & programming –

Other –

Total Capital Expenditure on renewal of existing assets 94,298 102,075 102,075 4,544 45,541 51,038 5,497 10.8% 102,075

MP324 Nkomazi - Supporting Table SC13b Monthly Budget Statement - capital expenditure on renewal of existing assets by asset class - Mid-Year

Description


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Repairs and maintenance expenditure by Asset Class/Sub-class

Infrastructure 16,317 22,565 22,565 1,128 6,311 11,282 4,971 44.1% 22,565

Infrastructure - Road transport 3,671 4,000 4,000 144 640 2,000 1,360 68.0% 4,000

Roads, Pavements & Bridges 3,671 4,000 4,000 144 640 2,000 1,360 68.0% 4,000

Storm water –

Infrastructure - Electricity 2,811 5,000 5,000 335 1,147 2,500 1,353 54.1% 5,000

Generation –

Transmission & Reticulation 2,811 5,000 5,000 335 1,147 2,500 1,353 54.1% 5,000

Street Lighting –

Infrastructure - Water 6,998 8,387 8,387 477 3,439 4,194 754 18.0% 8,387

Dams & Reservoirs –


Reticulation 6,998 8,387 8,387 477 3,439 4,194 754 18.0% 8,387

Infrastructure - Sanitation 1,999 2,868 2,868 – 388 1,434 1,046 72.9% 2,868

Reticulation 1,999 2,868 2,868 – 388 1,434 1,046 72.9% 2,868


Infrastructure - Other 837 2,310 2,310 171 696 1,155 459 39.7% 2,310

Waste Management 837 2,310 2,310 171 696 1,155 459 39.7% 2,310

Transportation –

Gas –

Other –

Community 25 200 200 – 32 100 68 67.6% 200

Parks & gardens 25 200 200 – 32 100 68 67.6% 200

Sportsfields & stadia –

Swimming pools –

Community halls –

Libraries –




Buses –

Clinics –


Cemeteries –


Other –


Buildings –

Other – –



Other –

Other assets 10,882 7,664 7,664 – 6,030 3,832 (2,198) -57.3% 7,664

General vehicles 10,110 5,096 5,096 – 5,039 2,548 (2,491) -97.8% 5,096


Plant & equipment 46 180 180 – – 90 90 100.0% 180

Computers - hardware/equipment –

Furniture and other office equipment 388 388 – 1 194 193 99.4% 388

Abattoirs –

Markets –


Other Buildings 598 1,700 1,700 – 639 850 211 24.8% 1,700

Other Land –


Other 128 300 300 – 350 150 (200) -133.6% 300


List sub-class –

–


List sub-class –

–

Intangibles – – – – – – – –

Computers - software & programming –

Other –

Total Repairs and Maintenance Expenditure 27,224 30,429 30,429 1,128 12,373 15,214 2,841 18.7% 30,429

MP324 Nkomazi - Supporting Table SC13c Monthly Budget Statement - expenditure on repairs and maintenance by asset class - Mid-Year Assessment

Description


2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Adjusted


YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Depreciation by Asset Class/Sub-class

Infrastructure 53,288 45,773 45,773 – – 22,886 22,886 100.0% 45,773

Infrastructure - Road transport 20,751 10,301 10,301 – – 5,151 5,151 100.0% 10,301

Roads, Pavements & Bridges 20,751 10,301 10,301 5,151 5,151 100.0% 10,301

Storm water –

Infrastructure - Electricity 1,985 3,356 3,356 – – 1,678 1,678 100.0% 3,356

Generation –

Transmission & Reticulation 1,985 3,356 3,356 1,678 1,678 100.0% 3,356

Street Lighting –

Infrastructure - Water 29,781 31,723 31,723 – – 15,862 15,862 100.0% 31,723

Dams & Reservoirs –


Reticulation 29,781 31,723 31,723 15,862 15,862 100.0% 31,723

Infrastructure - Sanitation 150 243 243 – – 121 121 100.0% 243

Reticulation 150 243 243 121 121 100.0% 243


Infrastructure - Other 621 150 150 – – 75 75 100.0% 150

Waste Management 621 150 150 75 75 100.0% 150

Transportation –

Gas –

Other –

Community – – – – – – – –

Parks & gardens –

Sportsfields & stadia –

Swimming pools –

Community halls –

Libraries –




Buses –

Clinics –


Cemeteries –


Other –


Buildings –

Other – –



Other –

Other assets 10,413 23,295 23,295 – – 11,647 11,647 100.0% 23,295

General vehicles 2,141 5,042 5,042 2,521 2,521 100.0% 5,042


Plant & equipment 2,308 3,992 3,992 1,996 1,996 100.0% 3,992

Computers - hardware/equipment 692 2,369 2,369 1,185 1,185 100.0% 2,369

Furniture and other office equipment 545 1,454 1,454 727 727 100.0% 1,454

Abattoirs – –

Markets – –

Civic Land and Buildings – –

Other Buildings 4,510 6,338 6,338 3,169 3,169 100.0% 6,338

Other Land – –

Surplus Assets - (Investment or Inventory) – –

Other 217 4,100 4,100 2,050 2,050 100.0% 4,100


List sub-class –

–


List sub-class –

–

Intangibles 105 – – – – – – –

Computers - software & programming 105 –

Other –

Total Depreciation 63,805 69,068 69,068 – – 34,534 34,534 100.0% 69,068

MP324 Nkomazi - Supporting Table SC13d Monthly Budget Statement - depreciation by asset class - Mid-Year Assessment

Description

MIDYEAR BUDGET STATEMENT REPORT 2016/2017 Reports/MP324 MID YEAR REPORT... · NLM Mid-Year Budget...

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