Monthly Budget Monitoring Report

0

Monthly Budget Monitoring Report

April 2018

Monthly Budget Monitoring Report – April 2018

1

TABLE OF CONTENTS

Legislative Framework.............................................................................................2

Report to Executive Mayor.......................................................................................3

Recommendations...................................................................................................3

Part 1: Executive Summary

1.1 Introduction............................................................................................................................4

1.2 Consolidated Performance..................................................................................................4-14

Part 2: In-year Budget Statement tables

2.1 Table C1: Monthly Budget Statement Summary..............................................................15

2.2 Table C2: Monthly Operating Budget Statement by standard classification....................16

2.3 Table C3: Monthly Operating Budget Statement by municipal vote.................................17

2.4 Table C4: Monthly Operating Budget Statement by revenue source and expenditure type....................................................................................................................................18

2.5 Table C5: Monthly Capital Budget Statement by municipal vote, standard classification and funding........................................................................................................................19

2.6 Table C6: Monthly Budget Statement: Financial Position.................................................20

2.7 Table C7: Monthly Budget Statement: Cash Flow.......................................................21-22

2.8 Supporting Documentation

2.8.1 Table SC3: Debtors Age Analysis...................................................................23-24

2.8.2 Table SC4: Creditors Age Analysis......................................................................25

2.8.3 Table SC6: Transfers and grants receipt..............................................................26

2.8.4 Table SC7(1): Transfers and grants expenditure.................................................27

2.8.5 Table SC7(2): Expenditure against approved rollovers........................................28

2.8.6 Table SC8: Councillor and staff benefits..............................................................29

2.8.7 Overtime table per department........................................................................30-33

2.8.8 Table SC9: Monthly targets for cash receipts.................................................34-35

2.8.9 Deviations for the month…………………………………………………………..36-41

2.8.10 George Municipality: Charitable and Relief Fund………………………………42

Quality Certificate...................................................................................................43


2

Legislative framework The Municipal Budget and Reporting Regulations (MBRR) are designed to achieve a range of objectives, including improving the local government sphere’s ability to deliver basic services by facilitating improved financial sustainability and better medium-term planning and policy choices on service delivery. This report has been prepared in terms of the following legislative framework:

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

• and The Municipal Budget and Reporting Regulations The MBRR highlights the format of the monthly budget statements. 28. The monthly budget statement of a municipality must be in the format specified in Schedule C and include all the required tables, charts and explanatory information, taking into account any guidelines issued by the Minister in terms of section 168(1) of the Act. The objective of these Regulations is to secure sound and sustainable management of the budgeting and reporting practices of municipalities by establishing uniform norms and standards and other requirements for ensuring transparency, accountability and appropriate lines of responsibility in the budgeting and reporting process and other relevant matters as required by the Act.


3

Report to the Executive Mayor In accordance with Section 71(1) of the Municipal Finance Management Act, I submit the required statement on the state of George Municipality’s budget reflecting the particulars up until the end of April 2018. Section 54(1) of the MFMA requires the Mayor of a municipality to take certain actions on the receipt of this report to ensure that the approved budget is implemented in accordance with the projections contained in the Service Delivery and Budget Implementation Plan. Municipal Manager 15 May 2018

Recommendations These recommendations are linked to the responsibilities of the Mayor under S54 of the MFMA.

(a) That Council notes the contents of this report and supporting documentations for April 2018.

(b) That the directors ensure that the budget is implemented in accordance with the Service Delivery and Budget Implementation Plan projections and that spending of funds and that revenue collection proceeds in accordance with the budget.


4

Part 1: Executive Summary

1.1 Introduction The monthly Financial Monitoring Report (FMR) aims to provide a regular update on indicators critical to the organisation’s viability and serve as an early warning indicator where remedial action is required. The consolidated performance is a high-level overview of the organisation’s financial viability and sustainability. 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 December within 10 working days after the end of each month on the state of the Municipality’s budget. This report is a summary of the main budget issues arising from the monitoring process. It compares the progress of the budget to the projections contained in the Service Delivery and Budget Implementation Plan (SDBIP). Section 54 of the MFMA requires the Mayor to consider the Section 71 report and take appropriate action to ensure that the approved budget is implemented in accordance with the SDBIP.

1.2 Consolidated performance The following table summarises the overall position on the capital and operating budgets. Take note that the Operating Expenditure only reflects the direct expenditure and exclude all indirect expenditure e.g. Administrative Recharges.

Capital Expenditure

R’000

Operating Income R’000

Operating Expenditure

R’000

Original Budget 340 932 1 950 229 1 808 888

Amended Budget 350 685 2 002 041 1 798 268

Plan to Date (SDBIP) 181 624 1 226 520 1 182 116

Actual 132 800 1 226 923 1 216 501

Variance to SDBIP -48 424 -80 374 -85 820

% Variance to SDBIP -27% -7% -7%

% of Adjusted budget 2017/18 38% 61% 68%

% of Adjusted budget 2016/17 38.5% 70.0% 69.4%


5

Operating Revenue by sources

REVENUE BY SOURCE ORIGINAL BUDGET

ADJUSTMENTS BUDGET

PLANNED INCOME TO DATE

(SDBIP)

ACTUAL INCOME TO

DATE VARIANCE

% VARIANCE

REASONS FOR VARIANCES

Property Rates

231 124 233 904 198 600 198 373 (227) 0% Based on the actual income to date it is expected that the budgeted target will be reached. The projections will have to be revised to align it to the actual income.

Penalties Imposed and Collections

7 893 7 893 4 586 4 355 (231) -5%

Service Charges - Electricity

603 778 606 183 507 489 502 237 (5 252) -1% The interdepartmental electricity consumption has been charged against the actual revenue and must be corrected to reflect the actual income to date.

Service Charges - Water

124 258 124 258 95 979 95 490 (489) -1% The water consumption has gone down due to the drought tariff that was implemented. The projections will have to be revised to align it to the actuals

Service Charges - Sewerage 79 592 82 392 72 517 73 676 1 159 2%

Service Charges - Refuse 66 457 67 657 58 844 58 580 (264) 0%


6


ADJUSTMENTS BUDGET


(SDBIP)

ACTUAL INCOME TO

DATE VARIANCE

% VARIANCE


Fines - - - - - 0%

Licences and Permits 66 309 67 788 9 627 9 785 158 2% Revenue exceeds projected income.

Income for Agency Services 3 156 3 156 2 417 2 360 (57) -2% Revenue exceeds projected income.

Rent of Facilities and Equipment 7 957 8 077 7 309 11 289 3 981 54% Revenue exceeds projected income.

Grants & Subsidies Received - Capital

4 937 5 279 3 046 2 943 (103) -3% Grants are recognised as income when the conditions have been meet and not when the money has been received by the municipality. The under spending on the capital budget has a direct impact on the actual revenue being recognised.

Grants & Subsidies Received - Operating

200 313 250 421 25 921 25 921 - 0% Grants are recognised as income when the conditions have been meet and not when the money has been received by the municipality.

Interest Earned – External Investments

420 420 430 025 141 825 142 172 348 0% Surplus funds are being invested in call deposits that yield higher interest rates than the bank account.


7


ADJUSTMENTS BUDGET


(SDBIP)

ACTUAL INCOME TO

DATE VARIANCE

% VARIANCE


Interest Earned – Outstanding Debtors

5 233 5 233 1 813 1 659 (153) -8%

Other Revenue 12 760 13 675 10 223 9 982 (241) -2% Revenue exceeds projected income.

GIPTN Fare Revenue

73 230 42 387 36 335 34 180 (2 155) -6% The projected fare revenue includes the roll-out of phase 4 of the bus routes. This route has not been rolled out to date. Projections will have to be revised.

Capital Contributions

11 569 17 069 16 290 17 250 960 6% Capital contributions exceeds the budgeted amount thus indicating that development is taking place in George.

Gain on Disposal of PPE - - - 5 5 0%

Total Revenue 1 950 229 2 002 041 1 226 520 1 226 923 403 0%

% of Annual Budget Billed 61.28%


8

The following table provides a summary of the revenue trends based on previous year’s amounts and current years planned and actual revenue.

2016/17

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

% spend

of Original

Budget

R thousands %

Monthly income performance trend

July 64 286 83 054 83 054 121 932 121 932 83 054 (38 878) -46,8% 6%

August 85 602 122 626 122 626 86 842 208 774 205 681 (3 093) -1,5% 11%

September 129 436 166 684 166 684 125 433 334 206 372 364 38 158 10,2% 17%

October 165 053 115 355 115 355 187 152 521 359 487 719 (33 640) -6,9% 27%

November 185 585 218 524 218 524 104 510 625 869 706 243 80 374 11,4% 32%

December 77 015 109 762 109 762 126 295 752 164 816 005 63 841 7,8% 39%

January 126 318 122 603 122 603 164 128 916 292 938 608 22 316 2,4% 47%

February 166 738 199 183 199 183 201 876 1 118 167 1 137 792 19 624 1,7% 57%

March 102 528 111 769 111 769 108 756 1 226 923 1 249 561 22 638 1,8% 63%

April 111 233 115 072 115 072 1 226 923 1 364 632 137 709 10,1% 63%

May 99 438 109 694 109 694 1 226 923 1 474 327 247 404 16,8% 63%

June 257 340 475 902 527 714 1 226 923 2 002 041 775 118 38,7% 63%

Total Operating Income 1 570 572 1 950 229 2 002 041 1 226 923

Month

Budget Year 2017/18

–

100000 000

200000 000

300000 000

400000 000

500000 000

600000 000

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Operating Income Trend

Audited Outcome Original Budget Adjusted Budget Monthly actual


9

Operating expenditure by type

EXPENDITURE BY TYPE ORIGINAL BUDGET

ADJUSTMENTS BUDGET

PLANNED EXP. TO DATE (SDBIP)

ACTUAL EXP. TO DATE VARIANCE

% VARIANC

E


Employee Related Costs

456 095 481 786 381 925 377 207 (4 717) -1% Over spending on overtime as well as temporary personnel contributes to the variance.

Remuneration of Councillors 22 269 22 269 17 727 17 879 152 1%

Contracted Services 518 374 489 690 279 373 258 844 (20 529) -7%

The monthly George Link payment is a month in arrears.

Bulk Purchases 408 100 409 442 293 868 293 729 (139) 0%

General Expenses - Other 108 091 98 381 68 924 63 322 (5 602) -8%

Depreciation 156 878 156 509 76 398 140 194 63 796 84%

Depreciation has been processed up to December 2017.

Loss on Disposal of PPE 600 600 181 168 (13) -7%

Bad Debts – Traffic Fines

38 574 38 574 - - - No Planned

Spend

The contribution to the provision for bad debt on Traffic Fines are only being done at year end.

Bad Debts – Service Charges 25 565 25 565 20 176 23 015 2 840 14%

Write-offs relates to outstanding debtors of Indigent households.

Grants and Subsidies Paid

200 1 200 1 048 1 032 (16) -1% The budgeted amount is for the awarding of bursaries to students within the George Community.


10

EXPENDITURE BY TYPE ORIGINAL BUDGET

ADJUSTMENTS BUDGET

PLANNED EXP. TO DATE (SDBIP)

ACTUAL EXP. TO DATE VARIANCE

% VARIANC

E

REASONS FOR VARIANCES This will only be paid out once all the administrative processes have been finalised.

Other Materials 36 038 36 142 23 419 21 970 (1 449) -6%

Interest Expense 38 104 38 110 19 078 19 140 63 0%

Interest on external borrowings are being paid half-yearly.

Total Expenditure 1 808 888 1 798 268 1 182 116 1 216 501 34 385 3%

% of Annual Budget Spent 67.65%


11

The following table provides a summary of the expenditure trends based on previous year’s amounts and current years planned and actual spending.

2016/17

Audited

Outcome

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 32 088 40 708 40 708 45 083 45 083 40 708 (4 375) -10,7% 2%

August 114 188 139 270 139 270 115 534 160 617 179 977 19 360 10,8% 9%

September 107 775 125 222 125 222 67 924 228 542 305 200 76 658 25,1% 13%

October 127 167 148 858 148 858 156 555 385 096 454 058 68 962 15,2% 21%

November 183 508 143 962 143 962 127 123 512 219 598 019 85 800 14,3% 28%

December 118 137 136 162 136 162 214 773 726 992 734 181 7 189 1,0% 40%

January 96 055 115 151 115 151 98 454 825 446 849 332 23 885 2,8% 46%

February 141 780 142 434 142 434 103 846 929 292 991 766 62 474 6,3% 51%

March 105 812 133 203 133 173 138 634 1 067 926 1 124 939 57 013 5,1% 59%

April 112 880 137 320 137 320 148 575 1 216 502 1 262 259 45 757 3,6% 67%

May 118 094 167 095 167 095 – 1 216 502 1 429 354 212 852 14,9% 67%

June 227 473 379 504 368 915 – 1 216 502 1 798 269 581 767 32,4% 67%

Total Operating Expenditure 1 484 958 1 808 888 1 798 269 1 216 502

Month

Budget Year 2017/18

–

50000 000

100000 000

150000 000

200000 000

250000 000

300000 000

350000 000

400000 000


Operating Expenditure Trend

Audited Outcome Original Budget Adjusted Budget Monthly actual


12

Capital expenditure

Directorate R thousands

Original Budget Adjustment

Budget Planned (SDBIP)

Actual Variance Variance

(%) Comments

Municipal Manager

12 401 500 12 897 900 4 534 141 400 642 -4 133 499 -91% Tools of trade of councillors has not yet been purchased. The furniture for the court manager has not yet been purchased.

Corporate Services 1 725 000 1 750 845 990 292 647 106 -343 187 -35%

The bulk of the projects are currently in a tender or quotation process.

Civil Engineering Services

211 220 942 243 418 513 140 457 291 108 399 438 -32 057 853 -23% Underspending mainly due to the GIPTN projects that are behind schedule.

Electro-technical Services

72 049 630 44 005 630 10 206 128 8 108 020 -2 098 108 -21% Underspending on the electrification projects as well as the expansion of the 66kv main network. Busy with tender for the electrification of UISP projects.

Human Settlements 1 759 000 1 907 466 1 638 011 1 533 784 -104 227 -6%

The Touwsranten creche palisade fence is behind schedule.

Planning and Development

1 056 500 817 500 382 809 251 279 -131 531 -34% The OCI printer for the building control department has not yet been purchased.

Community Services 20 558 400 25 643 122 14 370 949 9 318 157 -5 052 792 -35%

Vehicles has been purchased ahead of the planned spend date.

Protection Services 15 103 500 16 476 900 6 532 809 2 074 779 -4 458 030 -68%

Underspending mainly due to the CCV cameras for the GIPTN project.


13

Directorate R thousands

Original Budget Adjustment

Budget Planned (SDBIP)

Actual Variance Variance

(%) Comments

Financial Services

5 057 400 3 767 400 2 511 573 2 066 527 -445 046 -18% There is a saving on the Microsoft Enterprise agreement as it was identified that a portion of the payment is operating in nature.

Total 340 931 872 350 685 276 181 624 004 132 799 732 -48 824 272 -27%


14

The following table provides a summary of the expenditure trends based on previous year’s amounts and current years planned and actual spending.

2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

% spend

of

Original

Budget

R thousands %

Monthly expenditure performance trend

July 1 016 300 – – 300 300 100,0% 0%

August 8 393 5 421 16 857 16 857 5 721 (11 136) -194,6% 5%

September 14 633 11 980 8 123 24 980 17 701 (7 278) -41,1% 7%

October 10 578 13 689 11 487 36 467 31 390 (5 076) -16,2% 10%

November 9 883 21 757 11 028 47 494 53 147 5 653 10,6% 14%

December 18 240 22 745 11 389 58 883 75 892 17 009 22,4% 17%

January 11 203 3 510 13 464 72 347 79 402 7 055 8,9% 21%

February 17 795 48 005 14 584 86 932 127 407 40 476 31,8% 25%

March 13 223 68 967 25 552 112 483 196 374 83 890 42,7% 32%

April 16 977 68 463 20 316 132 800 264 836 132 037 49,9% 38%

May 30 620 56 223 132 800 321 059 188 259 58,6% 38%

June 60 884 29 626 132 800 350 685 217 885 62,1% 38%

Total Capital expenditure213 446 350 685 132 800

Month

Budget Year 2017/18

–

10000 000

20000 000

30000 000

40000 000

50000 000

60000 000

70000 000

80000 000


Capital Expenditure Trend

Audited Outcome Original Budget YearTD actual


15

Part 2: In-year budget statement tables 2.1 Table C1: Monthly budget Statement Summary

WC044 George - Table C1 Monthly Budget Statement Summary - M10 April

2016/17

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Financial Performance

Property rates 211 433 231 124 233 904 18 203 198 373 198 600 (227) -0% 233 904

Serv ice charges 830 323 874 084 880 489 73 315 729 983 734 871 (4 887) -1% 880 489

Inv estment rev enue 37 304 31 243 36 645 5 265 36 665 33 699 2 966 9% 36 645

Transfers and subsidies 310 241 419 820 429 797 1 786 142 172 141 825 348 0% 429 797

Other ow n rev enue 105 461 193 044 170 558 10 186 93 809 91 605 2 204 2% 170 558

Total Revenue (excluding capital transfers

and contributions)

1 494 761 1 749 315 1 751 393 108 756 1 201 002 1 200 599 403 0% 1 751 393

Employ ee costs 407 027 456 095 480 879 36 718 377 144 381 925 (4 781) -1% 480 879

Remuneration of Councillors 18 801 22 269 22 269 1 755 17 879 17 727 152 1% 22 269

Depreciation & asset impairment 155 475 156 878 156 509 61 752 140 194 76 398 63 796 84% 156 509

Finance charges 44 109 38 104 38 110 – 19 140 19 078 63 0% 38 110

Materials and bulk purchases 437 823 444 138 445 597 30 290 315 699 317 287 (1 588) -1% 445 597

Transfers and subsidies 122 200 1 200 64 1 096 1 048 48 5% 1 200

Other ex penditure 538 700 691 203 653 704 17 996 345 349 368 653 (23 304) -6% 653 704

Total Expenditure 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 3% 1 798 268

Surplus/(Deficit) (107 295) (59 572) (46 876) (39 820) (15 499) 18 483 (33 982) -184% (46 876)

Transfers and subsidies - capital (monetary allocations) (National / Prov incial and District)149 591 200 913 250 649 – 25 921 2 939 22 981 782% 250 649

Contributions & Contributed assets 20 764 – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions

63 059 141 341 203 773 (39 820) 10 421 21 422 (11 001) -51% 203 773

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

Surplus/ (Deficit) for the year 63 059 141 341 203 773 (39 820) 10 421 21 422 (11 001) -51% 203 773

Capital expenditure & funds sources

Capital expenditure 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685

Capital transfers recognised 145 307 230 315 238 224 17 166 91 633 139 699 (48 065) -34% 238 224

Public contributions & donations 504 – – – – – – –

Borrow ing 18 493 19 900 23 119 89 15 781 13 520 2 261 17% 23 119

Internally generated funds 49 233 90 717 89 343 3 061 25 386 28 406 (3 020) -11% 89 343

Total sources of capital funds 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685

Financial position

Total current assets 820 017 730 968 891 490 1 150 714 891 490

Total non current assets 2 922 172 3 158 646 3 158 646 2 914 552 3 158 646

Total current liabilities 427 498 371 215 371 215 738 736 371 215

Total non current liabilities 537 994 536 626 536 626 524 649 536 626

Community wealth/Equity 2 776 697 2 981 773 3 142 295 2 801 881 3 142 295

Cash flows

Net cash from (used) operating 374 190 345 187 345 187 (112 521) 1 531 844 321 302 ####### -377% 345 187

Net cash from (used) inv esting (211 071) (295 340) (311 828) (13 464) (1 180 911) (102 646) ####### -1050% (311 828)

Net cash from (used) financing (23 001) (19 772) (19 772) 142 (18 709) 1 828 20 536 1124% (19 772)

Cash/cash equivalents at the month/year end 505 441 535 516 519 028 – 837 666 725 925 (111 742) -15% 519 028

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 69 143 7 280 5 845 5 741 5 148 4 333 19 753 87 500 204 744

Creditors Age Analysis

Total Creditors 47 634 502 17 18 1 524 – – – 49 695

Description

Budget Year 2017/18


16

2.2 Table C2: Monthly Operating Budget Statement by standard classification

2016/17 Budget Year 2017/18

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

Revenue - Functional

Governance and administration 274 372 288 221 303 007 24 208 252 399 249 733 2 666 1% 303 007

Ex ecutiv e and council 1 163 401 401 – 24 27 (3) -12% 401

Finance and administration 273 208 287 820 302 606 24 208 252 375 249 706 2 669 1% 302 606

Internal audit 0 – – – 0 – 0 #DIV/0! –

Community and public safety 42 603 67 168 71 057 1 836 13 241 12 957 283 2% 71 057

Community and social serv ices 15 528 11 263 12 597 1 780 9 632 9 329 302 3% 12 597

Sport and recreation 4 589 6 782 6 822 7 640 674 (34) -5% 6 822

Public safety 1 181 2 012 2 012 5 97 120 (23) -19% 2 012

Housing 18 914 44 297 46 812 43 2 873 2 824 49 2% 46 812

Health 2 391 2 814 2 814 – – 11 (11) -100% 2 814

Economic and environmental services 351 042 490 425 512 467 8 349 113 252 111 742 1 510 1% 512 467

Planning and dev elopment 8 071 6 966 8 622 523 6 894 6 917 (23) 0% 8 622

Road transport 342 971 483 459 503 845 7 826 106 358 104 825 1 533 1% 503 845

Env ironmental protection – – – – – – – –

Trading services 997 079 1 104 224 1 115 199 74 362 848 052 852 086 (4 034) 0% 1 115 199

Energy sources 588 021 653 109 656 114 51 773 521 789 527 316 (5 527) -1% 656 114

Water management 175 489 181 014 181 684 8 871 121 164 120 402 762 1% 181 684

Waste w ater management 143 176 169 092 177 212 7 767 117 494 116 422 1 073 1% 177 212

Waste management 90 392 101 008 100 188 5 951 87 605 87 946 (342) 0% 100 188

Other 4 20 192 312 0 (21) 1 (22) -1617% 312

Total Revenue - Functional 2 1 665 115 1 950 229 2 002 041 108 756 1 226 923 1 226 520 403 0% 2 002 041

Expenditure - Functional

Governance and administration 222 803 256 810 258 873 17 210 187 468 190 090 (2 622) -1% 258 873

Ex ecutiv e and council 45 841 63 302 63 683 2 971 42 325 43 812 (1 487) -3% 63 683

Finance and administration 168 989 182 940 184 341 13 783 137 722 138 182 (460) 0% 184 341

Internal audit 7 973 10 568 10 848 456 7 422 8 097 (675) -8% 10 848

Community and public safety 130 713 175 529 178 353 16 398 123 159 120 287 2 871 2% 178 353

Community and social serv ices 25 496 30 888 31 011 2 253 24 153 24 099 54 0% 31 011

Sport and recreation 24 476 24 203 25 529 5 009 19 488 16 884 2 604 15% 25 529

Public safety 22 507 26 977 27 074 227 18 460 20 255 (1 795) -9% 27 074

Housing 45 744 81 314 81 679 7 577 48 573 47 088 1 485 3% 81 679

Health 12 491 12 147 13 059 1 332 12 484 11 961 524 4% 13 059

Economic and environmental services 432 059 559 963 537 337 42 877 289 972 278 348 11 624 4% 537 337

Planning and dev elopment 22 987 25 660 24 989 1 976 18 860 19 254 (394) -2% 24 989

Road transport 409 072 534 303 512 348 40 901 271 112 259 094 12 018 5% 512 348


Trading services 813 138 811 547 818 543 71 657 612 435 589 812 22 624 4% 818 543

Energy sources 511 661 538 207 539 309 40 562 384 528 381 839 2 689 1% 539 309

Water management 130 730 108 980 110 477 12 428 84 758 76 327 8 431 11% 110 477

Waste w ater management 97 295 92 973 90 161 11 452 71 297 64 387 6 910 11% 90 161

Waste management 73 451 71 387 78 596 7 216 71 852 67 258 4 594 7% 78 596

Other 3 344 5 039 5 161 434 3 467 3 579 (112) -3% 5 161

Total Expenditure - Functional 3 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 3% 1 798 268

Surplus/ (Deficit) for the year 63 059 141 341 203 773 (39 820) 10 421 44 403 (33 982) -77% 203 773

RefDescription

WC044 George - Table C2 Monthly Budget Statement - Financial Performance (functional classification) - M10 April


17

2.3 Table C3: Monthly Operating Budget Statement by municipal vote

Vote Description 2016/17

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue by Vote 1

Vote 1 - Office of the Muncipal Manager 3 316 2 341 2 341 2 56 77 (20) -26,6% 2 341

Vote 2 - Corporate Serv ices 1 629 1 822 1 822 29 367 399 (32) -8,0% 1 822

Vote 3 - Corporate Serv ices 2 936 1 350 1 902 268 1 532 1 311 221 16,9% 1 902

Vote 4 - Community Serv ices 16 463 13 164 14 155 1 682 8 682 8 400 282 3,4% 14 155

Vote 5 - Community Serv ices 100 018 107 569 108 810 5 958 88 223 88 612 (388) -0,4% 108 810

Vote 6 - Human Settlements 15 024 43 484 45 999 – 2 233 2 196 36 1,7% 45 999

Vote 7 - Civ il Engineering Serv ices 334 667 378 533 386 494 16 680 244 861 242 981 1 880 0,8% 386 494

Vote 8 - Electro-Technical Serv ices 588 021 653 109 656 114 51 773 521 789 527 316 (5 527) -1,0% 656 114

Vote 9 - Financial Serv ices 251 845 265 279 275 314 23 748 237 680 234 514 3 165 1,3% 275 314

Vote 10 - Financial Serv ices 4 870 6 276 6 276 275 4 009 4 148 (139) -3,4% 6 276

Vote 11 - Planning and Dev elopment 18 389 14 883 19 659 524 15 516 16 051 (535) -3,3% 19 659

Vote 12 - Protection Serv ices 327 662 462 419 483 000 7 816 101 975 100 488 1 487 1,5% 483 000

Vote 13 - Protection Serv ices Continued 274 – 155 – – 26 (26) -100,0% 155

Vote 14 - 0 – – – – – – – –

Vote 15 - 0 – – – – – – – –

Total Revenue by Vote 2 1 665 115 1 950 229 2 002 041 108 756 1 226 923 1 226 520 403 0,0% 2 002 041

Expenditure by Vote 1

Vote 1 - Office of the Muncipal Manager 70 231 95 316 95 535 5 027 64 364 66 030 (1 666) -2,5% 95 535

Vote 2 - Corporate Serv ices 25 631 31 629 32 256 2 174 22 562 22 953 (391) -1,7% 32 256

Vote 3 - Corporate Serv ices 22 686 24 312 24 066 1 336 20 294 20 943 (649) -3,1% 24 066

Vote 4 - Community Serv ices 40 655 45 934 46 303 4 093 37 579 36 895 685 1,9% 46 303

Vote 5 - Community Serv ices 96 364 81 932 90 141 11 278 82 968 75 338 7 630 10,1% 90 141

Vote 6 - Human Settlements 46 023 82 970 82 696 5 617 49 069 49 280 (211) -0,4% 82 696

Vote 7 - Civ il Engineering Serv ices 348 891 315 921 313 826 44 429 241 887 211 059 30 828 14,6% 313 826

Vote 8 - Electro-Technical Serv ices 513 174 540 303 541 463 40 659 385 975 383 283 2 691 0,7% 541 463

Vote 9 - Financial Serv ices 53 316 65 246 63 799 4 207 42 854 44 133 (1 279) -2,9% 63 799

Vote 10 - Financial Serv ices 28 616 30 240 31 995 2 221 24 310 24 764 (454) -1,8% 31 995

Vote 11 - Planning and Dev elopment 36 051 32 145 32 721 3 322 24 787 24 296 491 2,0% 32 721

Vote 12 - Protection Serv ices 320 164 462 708 442 891 24 194 219 680 222 898 (3 218) -1,4% 442 891

Vote 13 - Protection Serv ices Continued 255 231 576 19 172 244 (72) -29,4% 576

Vote 14 - 0 – – – – – – – –

Vote 15 - 0 – – – – – – – –

Total Expenditure by Vote 2 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 2,9% 1 798 268

Surplus/ (Deficit) for the year 2 63 059 141 341 203 773 (39 820) 10 421 44 403 (33 982) -76,5% 203 773

WC044 George - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - M10 April

Ref

Budget Year 2017/18


18

2.4 Table C4: Monthly Operating Budget Statement by revenue source and expenditure type

Revenue generated from property rates and service chargers forms a significant percentage of the revenue source of the municipality. The above table excludes revenue foregone arising from discounts and rebates associated with the tariff policy of the Municipality.

2016/17

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 211 433 231 124 233 904 18 203 198 373 198 600 (227) 0% 233 904

Serv ice charges - electricity rev enue 565 450 603 778 606 183 51 445 502 231 507 480 (5 248) -1% 606 183

Serv ice charges - w ater rev enue 121 172 124 258 124 258 8 547 95 490 95 979 (489) -1% 124 258

Serv ice charges - sanitation rev enue 81 869 79 592 82 392 7 465 73 676 72 517 1 159 2% 82 392

Serv ice charges - refuse rev enue 61 814 66 457 67 657 5 857 58 580 58 844 (264) 0% 67 657

Serv ice charges - other 18 – – 1 5 50 (45) -89% –

Rental of facilities and equipment 3 756 4 937 5 279 165 2 944 3 168 (224) -7% 5 279

Interest earned - ex ternal inv estments 37 304 31 243 36 645 5 265 36 665 33 699 2 966 9% 36 645

Interest earned - outstanding debtors 4 156 7 385 7 385 471 2 664 2 917 (253) -9% 7 385

Div idends receiv ed – – – – – – – –

Fines, penalties and forfeits 34 300 66 309 67 788 934 9 785 9 627 158 2% 67 788

Licences and permits 2 126 3 156 3 156 262 2 360 2 376 (16) -1% 3 156

Agency serv ices 9 445 7 957 8 077 4 470 11 289 7 309 3 981 54% 8 077

Transfers and subsidies 310 241 419 820 429 797 1 786 142 172 141 825 348 0% 429 797

Other rev enue 51 080 103 301 78 873 3 885 64 762 66 209 (1 447) -2% 78 873

Gains on disposal of PPE 597 – – – 5 – 5 #DIV/0! –

Total Revenue (excluding capital transfers and

contributions)

1 494 761 1 749 315 1 751 393 108 756 1 201 002 1 200 599 403 0% 1 751 393

Expenditure By Type

Employ ee related costs 407 027 456 095 480 879 36 718 377 144 381 925 (4 781) -1% 480 879

Remuneration of councillors 18 801 22 269 22 269 1 755 17 879 17 727 152 1% 22 269

Debt impairment 72 145 64 139 64 139 267 23 015 20 176 2 840 14% 64 139

Depreciation & asset impairment 155 475 156 878 156 509 61 752 140 194 76 398 63 796 84% 156 509

Finance charges 44 109 38 104 38 110 – 19 140 19 078 63 0% 38 110

Bulk purchases 395 857 408 100 409 442 28 513 293 729 293 868 (139) 0% 409 442

Other materials 41 966 36 038 36 155 1 777 21 970 23 419 (1 449) -6% 36 155

Contracted serv ices 379 399 518 374 490 668 15 907 258 844 279 373 (20 529) -7% 490 668

Transfers and subsidies 122 200 1 200 64 1 096 1 048 48 5% 1 200

Other ex penditure 86 458 108 091 98 297 1 823 63 322 68 924 (5 602) -8% 98 297

Loss on disposal of PPE 698 600 600 – 168 181 (13) -7% 600

Total Expenditure 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 3% 1 798 268

Surplus/(Deficit) (107 295) (59 572) (46 876) (39 820) (15 499) 18 483 (33 982) (0) (46 876) Transfers and subsidies - capital (monetary allocations)

(National / Prov incial and District) 149 591 200 913 250 649 – 25 921 2 939 22 981 0 250 649 Transfers and subsidies - capital (monetary allocations)

(National / Prov incial Departmental Agencies,

Households, Non-profit Institutions, Priv ate Enterprises,

Public Corporatons, Higher Educational Institutions) 20 764 – – – – – – –

Transfers and subsidies - capital (in-kind - all) – – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions

63 059 141 341 203 773 (39 820) 10 421 21 422 203 773

Tax ation –

Surplus/(Deficit) after taxation 63 059 141 341 203 773 (39 820) 10 421 21 422 203 773

Attributable to minorities

Surplus/(Deficit) attributable to municipality 63 059 141 341 203 773 (39 820) 10 421 21 422 203 773

Share of surplus/ (deficit) of associate

Surplus/ (Deficit) for the year 63 059 141 341 203 773 (39 820) 10 421 21 422 203 773

WC044 George - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - M10 April

Description Ref

Budget Year 2017/18


19

2.5 Table C5: Monthly Capital Budget Statement by municipal vote, standard classification and funding

2016/17 Budget Year 2017/18

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

Multi-Year expenditure appropriation 2

Vote 1 - Office of the Muncipal Manager – – – – – – – –

Vote 2 - Corporate Serv ices – 500 13 – 13 11 2 20% 13

Vote 3 - Corporate Serv ices – – – – – – – –

Vote 4 - Community Serv ices 4 502 – – – – – – –

Vote 5 - Community Serv ices – – – – – – – –

Vote 6 - Human Settlements – – – – – – – –

Vote 7 - Civ il Engineering Serv ices 72 024 158 189 153 840 12 041 64 941 85 880 (20 939) -24% 153 840

Vote 8 - Electro-Technical Serv ices 1 535 20 601 6 973 24 972 5 227 (4 255) -81% 6 973

Vote 9 - Financial Serv ices – – – – – – – –

Vote 10 - Financial Serv ices 718 3 200 815 – 713 679 34 5% 815

Vote 11 - Planning and Dev elopment – – – – – – – –

Vote 12 - Protection Serv ices 57 653 – – – – – – –

Vote 13 - Protection Serv ices Continued – – – – – – – –

Vote 14 - 0 – – – – – – – –

Vote 15 - 0 – – – – – – – –

Total Capital Multi-year expenditure 4,7 136 432 182 490 161 641 12 066 66 640 91 797 (25 157) -27% 161 641

Single Year expenditure appropriation 2

Vote 1 - Office of the Muncipal Manager 3 219 12 402 13 013 71 423 1 170 (747) -64% 13 013

Vote 2 - Corporate Serv ices 451 1 225 1 738 37 634 962 (328) -34% 1 738

Vote 3 - Corporate Serv ices 78 – – – – – – –

Vote 4 - Community Serv ices 479 2 431 5 713 93 2 348 4 258 (1 911) -45% 5 713

Vote 5 - Community Serv ices 9 237 18 127 19 930 321 6 970 15 972 (9 001) -56% 19 930

Vote 6 - Human Settlements 1 350 1 759 1 977 73 1 604 1 423 181 13% 1 977

Vote 7 - Civ il Engineering Serv ices 36 206 53 032 89 578 6 290 43 458 50 194 (6 736) -13% 89 578

Vote 8 - Electro-Technical Serv ices 13 003 51 449 37 033 831 7 136 1 509 5 627 373% 37 033

Vote 9 - Financial Serv ices 662 405 405 39 296 35 261 745% 405

Vote 10 - Financial Serv ices 1 648 1 453 2 548 – 1 057 2 406 (1 349) -56% 2 548

Vote 11 - Planning and Dev elopment 157 1 057 818 77 251 170 81 48% 818

Vote 12 - Protection Serv ices 10 615 15 104 16 292 419 1 983 11 728 (9 745) -83% 16 292

Vote 13 - Protection Serv ices Continued – – – – – – – –

Vote 14 - 0 – – – – – – – –

Vote 15 - 0 – – – – – – – –

Total Capital single-year expenditure 4 77 105 158 442 189 044 8 251 66 160 89 827 (23 667) -26% 189 044

Total Capital Expenditure 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685

Capital Expenditure - Functional Classification

Governance and administration 6 623 19 177 18 244 100 2 886 5 252 (2 366) -45% 18 244

Ex ecutiv e and council 2 470 11 425 11 310 18 361 191 170 89% 11 310

Finance and administration 4 153 7 752 6 935 82 2 525 5 061 (2 536) -50% 6 935

Internal audit – – – – – – – –

Community and public safety 12 778 11 877 16 531 500 5 986 12 315 (6 329) -51% 16 531

Community and social serv ices 5 135 2 794 3 531 108 785 2 041 (1 255) -62% 3 531

Sport and recreation 3 992 6 738 9 507 297 3 350 7 705 (4 355) -57% 9 507

Public safety 2 134 355 1 284 – 123 958 (835) -87% 1 284

Housing 1 350 1 759 1 977 73 1 604 1 423 181 13% 1 977

Health 166 232 232 21 124 188 (64) -34% 232

Economic and environmental services 107 658 118 516 155 637 10 821 59 638 73 422 (13 784) -19% 155 637

Planning and dev elopment 35 883 644 74 196 115 81 71% 644

Road transport 107 623 117 634 154 993 10 747 59 441 73 307 (13 866) -19% 154 993


Trading services 86 357 191 245 160 157 8 893 64 255 90 656 (26 401) -29% 160 157

Energy sources 14 538 72 050 44 006 855 8 108 6 736 1 372 20% 44 006

Water management 41 004 47 884 41 650 3 196 23 244 26 014 (2 770) -11% 41 650

Waste w ater management 25 511 59 342 61 068 4 818 27 310 47 211 (19 901) -42% 61 068

Waste management 5 304 11 970 13 434 24 5 593 10 695 (5 102) -48% 13 434

Other 122 116 116 3 36 55 (19) -35% 116

Total Capital Expenditure - Functional Classification 3 213 537 340 932 350 685 20 316 132 800 181 699 (48 899) -27% 350 685

Funded by:

National Gov ernment 69 653 139 588 168 880 10 852 63 928 85 888 (21 961) -26% 168 880

Prov incial Gov ernment 75 654 58 249 63 021 6 314 27 149 50 017 (22 868) -46% 63 021

District Municipality – – – – – – – –

Other transfers and grants – 32 478 6 323 – 557 3 793 (3 237) -85% 6 323

Transfers recognised - capital 145 307 230 315 238 224 17 166 91 633 139 699 (48 065) -34% 238 224

Public contributions & donations 5 504 – – – – – – –

Borrowing 6 18 493 19 900 23 119 89 15 781 13 520 2 261 17% 23 119

Internally generated funds 49 233 90 717 89 343 3 061 25 386 28 406 (3 020) -11% 89 343

Total Capital Funding 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685

WC044 George - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, functional classification and funding) - M10 April

Vote Description Ref


20

2.6 Table C6: Monthly Budget Statement: Financial Position

2016/17 Budget Year 2017/18

Audited

Outcome

Original

Budget

Adjusted

Budget

YearTD

actual

Full Year

Forecast

R thousands 1

ASSETS

Current assets

Cash 505 441 358 506 519 028 824 248 519 028

Call inv estment deposits – – – – –

Consumer debtors 104 545 130 194 130 194 104 157 130 194

Other debtors 57 657 71 278 71 278 70 791 71 278

Current portion of long-term receiv ables 170 244 244 (193) 244

Inv entory 152 203 170 746 170 746 151 711 170 746

Total current assets 820 017 730 968 891 490 1 150 714 891 490

Non current assets

Long-term receiv ables 515 631 631 152 631

Inv estments – – – – –

Inv estment property 152 088 149 674 149 674 152 088 149 674

Inv estments in Associate – – – – –

Property , plant and equipment 2 768 135 3 000 592 3 000 592 2 761 406 3 000 592

Agricultural – – – – –

Biological assets – – – – –

Intangible assets 1 433 7 748 7 748 905 7 748

Other non-current assets – – – – –

Total non current assets 2 922 172 3 158 646 3 158 646 2 914 552 3 158 646

TOTAL ASSETS 3 742 188 3 889 614 4 050 136 4 065 266 4 050 136

LIABILITIES

Current liabilities

Bank ov erdraft – – – – –

Borrow ing 43 419 41 026 41 026 37 102 41 026

Consumer deposits 22 822 23 925 23 925 24 836 23 925

Trade and other pay ables 301 344 202 045 202 045 615 566 202 045

Prov isions 59 914 104 219 104 219 61 232 104 219

Total current liabilities 427 498 371 215 371 215 738 736 371 215

Non current liabilities

Borrow ing 317 013 378 151 378 151 302 274 378 151

Prov isions 220 981 158 475 158 475 222 375 158 475

Total non current liabilities 537 994 536 626 536 626 524 649 536 626

TOTAL LIABILITIES 965 491 907 841 907 841 1 263 385 907 841

NET ASSETS 2 2 776 697 2 981 773 3 142 295 2 801 881 3 142 295

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 2 713 482 2 913 632 3 074 154 2 738 666 3 074 154

Reserv es 63 215 68 141 68 141 63 215 68 141

TOTAL COMMUNITY WEALTH/EQUITY 2 2 776 697 2 981 773 3 142 295 2 801 881 3 142 295

WC044 George - Table C6 Monthly Budget Statement - Financial Position - M10 April

Description Ref


21

2.6 Table C7: Monthly Budget Statement: Cash Flow

This statement reflects the actual cash that is received and spent by the municipality. Cash payments and receipts will not coincide with Table C4, because Table C4 is partly based on billed income and expenditure.

2016/17 Budget Year 2017/18

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates 217 706 221 879 221 879 19 346 163 652 150 420 13 232 9% 221 879

Serv ice charges 798 239 839 357 839 357 68 469 652 005 499 659 152 347 30% 839 357

Other rev enue 92 833 116 915 116 915 91 417 (565 752) 66 115 (631 866) -956% 116 915

Gov ernment - operating 350 854 396 338 396 338 3 102 271 305 233 458 37 848 16% 396 338

Gov ernment - capital 199 936 184 965 184 965 – 199 147 65 695 133 452 203% 184 965

Interest 37 304 36 266 36 266 1 171 18 322 19 916 (1 594) -8% 36 266

Div idends – – – – – – – –

Payments

Suppliers and employ ees (1 279 751) (1 412 280) (1 412 280) (296 025) 813 144 (694 554) (1 507 699) 217% (1 412 280)

Finance charges (42 811) (38 104) (38 104) – (19 140) (19 338) (198) 1% (38 104)

Transfers and Grants (122) (150) (150) – (839) (67) 772 -1149% (150)

NET CASH FROM/(USED) OPERATING ACTIVITIES 374 190 345 187 345 187 (112 521) 1 531 844 321 302 (1 210 542) -377% 345 187

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 513 11 569 11 569 – 3 438 4 259 (821) -19% 11 569

Decrease (Increase) in non-current debtors – – – – – – – –

Decrease (increase) other non-current receiv ables 580 (70) (70) – – – – (70)

Decrease (increase) in non-current inv estments – – – – (1 100 000) – (1 100 000) #DIV/0! –

Payments

Capital assets (212 164) (306 839) (323 327) (13 464) (84 349) (106 905) (22 557) 21% (323 327)

NET CASH FROM/(USED) INVESTING ACTIVITIES (211 071) (295 340) (311 828) (13 464) (1 180 911) (102 646) 1 078 265 -1050% (311 828)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – – –

Borrow ing long term/refinancing – 19 900 19 900 – 609 19 900 (19 291) -97% 19 900

Increase (decrease) in consumer deposits 3 063 1 354 1 354 142 1 738 1 160 578 50% 1 354

Payments

Repay ment of borrow ing (26 064) (41 026) (41 026) – (21 055) (19 232) 1 823 -9% (41 026)

NET CASH FROM/(USED) FINANCING ACTIVITIES (23 001) (19 772) (19 772) 142 (18 709) 1 828 20 536 1124% (19 772)

NET INCREASE/ (DECREASE) IN CASH HELD 140 118 30 075 13 587 (125 843) 332 225 220 484 13 587

Cash/cash equiv alents at beginning: 365 323 505 441 505 441 505 441 505 441 505 441

Cash/cash equiv alents at month/y ear end: 505 441 535 516 519 028 837 666 725 925 519 028

WC044 George - Table C7 Monthly Budget Statement - Cash Flow - M10 April

Description Ref


22

The table below provides a breakdown of the outstanding commitments against the cash and cash equivalents at end of April 2018.

Included in the cash and cash equivalents balance is an amount of R700 million that was invested as call deposits. Financial problems or risks facing the municipality:

No problems or risks are facing the municipality currently. The municipality shows a positive cash flow

2.7 Supporting documentation

2.7.1 Table SC3: Debtors Age Analysis

The Debtors age analysis includes only those consumer amounts which have become due and not the future amounts which will only fall due in coming months for consumers who have chosen to pay their rates and service charges on an instalment basis.

Opening

balance

(01.07.2017) Movement

Closing

balance

Repayments of Loans - short term portion 18 639 172 0 18 639 172

Capital Replacement Reserve 30 720 507 -18 886 420 11 834 087

Provision for Rehabilitation of Lanfill Site 2 115 897 0 2 115 897

Compensation Provision - GIPTN Buy-ins and Buy Outs6 764 129 -3 075 966 3 688 163

Unspent External Loans 4 346 805 4 346 805 8 693 610

Unspent Conditional Grants 104 809 639 -29 016 495 75 793 144

Unspent Conditional Grants - Cash 104 809 639 -129 016 495 -74 206 856

Unspent Conditional Grants - Call deposit 50 000 000 100 000 000 150 000 000

Housing Development Fund 58 415 119 0 58 415 119

Housing Development Fund - Cash 58 415 119 -50 000 000 8 415 119

Housing Development Fund - Call deposit 0 50 000 000 50 000 000

Trade debtors - deposits 22 822 167 3 757 139 26 579 306

Working capital 256 807 332 379 476 502 631 907 550

Working capital 206 807 332 -70 523 498 131 907 550

Working capital: Call Deposit 50 000 000 450 000 000 500 000 000

Closing Balance 505 440 767 336 601 564 837 666 048

Cash and cash equivalents commitments - 30 April 2018


23

0-30Days

31-60Days

61-90Days

91-120Days

121-150Dys

151-180Dys

181Dys-1 Yr

Over1Yr

Debtors Age Analysis 2016/17 73 442 11 620 7 422 5 302 5 562 4 964 24 314 80 546

Debtors Age Analysis 2017/18 71 836 7 496 5 823 5 007 5 253 4 776 19 905 89 061

0

10 000

20 000

30 000

40 000

50 000

60 000

70 000

80 000

90 000

100 000

Debtors Age Analysis by Source


24

At the end of April 2018, an amount of R213 million (gross debtors) was outstanding for debtors, with R120 million outstanding for longer than 90 days. R261,000 was written off for April 2018 in respect of Indigent households. The biggest concern is that Indigent households outstanding water debt increases monthly. A contractor has been appointed to repair water leakages in Indigent households to curb debt. Most of the debt older than 90days are tied up in legal process. There is also the concern on the municipality’s side that the outstanding Indigent Household water debt increases monthly. A contractor has been appointed to repair water leakages within Indigent households to curb increasing debt.

Description

R thousands

0-30 Days 31-60 Days 61-90 Days91-120

Days

121-150

Dys

151-180

Dys

181 Dys-1

YrOver 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 Exchange Transactions - Water 13 977 2 498 2 628 1 834 2 752 2 781 10 702 46 467 83 640 64 537 85 –

Trade and Other Receivables from Exchange Transactions - Electricity29 988 1 093 555 433 352 228 629 3 433 36 711 5 076 1 –

Receivables from Non-exchange Transactions - Property Rates 18 974 1 646 990 813 742 569 2 616 7 508 33 856 12 247 8 –

Receivables from Exchange Transactions - Waste Water Management10 147 981 777 604 566 481 2 263 9 663 25 482 13 577 87 –

Receivables from Exchange Transactions - Waste Management 8 418 821 635 482 450 382 1 791 6 610 19 589 9 715 79 –

Receivables from Exchange Transactions - Property Rental Debtors 23 8 5 1 – – – 12 49 14 1 –

Interest on Arrear Debtor Accounts 468 84 85 84 103 98 595 7 787 9 304 8 667 – –

Recoverable unauthorised, irregular, fruitless and w asteful expenditure – – – – – – – – – – – –

Other (10 157) 364 148 756 287 235 1 309 7 581 523 10 169 1 –

Total By Income Source 71 836 7 496 5 823 5 007 5 253 4 776 19 905 89 061 209 156 124 002 261 –

2016/17 - totals only 73 442 11 620 7 422 5 302 5 562 4 964 24 314 80 546 213 172 120 687 3 211 0

Debtors Age Analysis By Customer Group

Government 3 914 620 531 318 370 193 372 41 6 359 1 294 – –

Commercial 25 845 513 277 262 145 160 531 6 912 34 644 8 010 – –

Households 42 201 6 349 5 002 4 410 4 725 4 411 18 934 81 083 167 116 113 563 – –

Other (123) 14 12 16 13 12 69 1 024 1 037 1 134 261 –

Total By Customer Group 71 836 7 496 5 823 5 007 5 253 4 776 19 905 89 061 209 156 124 002 261 –

Budget Year 2017/18


25

The following graph compares the debtor’s age analysis end of April 2018 to the same period last year: 2.7.2 Table SC4: Creditors Age Analysis

The creditor’s age analysis only includes those creditors that fall due within the next month.

Reasons for creditors outstanding longer than 30 days:

• There are disputes on some of the invoices that still need to be resolved; and

• Invoices that has not been signed off by the relevant official for creditors to make the payment.

There are disputes on some of the invoices that are in process of being resolved and there are also instances that invoices are being signed off late for payment.

Budget Year 2017/18

R thousands

Creditors Age Analysis By Customer Type

Bulk Electricity 0100 31 483 – – – – – – – 31 483 30 245

Bulk Water 0200 – – – – – – – – – –

PAYE deductions 0300 4 686 – – – – – – – 4 686 4 297

VAT (output less input) 0400 2 753 – – – – – – – 2 753 3 726

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

Loan repay ments 0600 – – – – – – – – – –

Trade Creditors 0700 8 112 588 4 – 2 834 – – – 11 538 21 812

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

Other 0900 – – – – – – – – – –

Total By Customer Type 1000 47 034 588 4 – 2 834 – – – 50 460 50 617

181 Days -

1 Year

Over 1

Year

Total

WC044 George - Supporting Table SC4 Monthly Budget Statement - aged creditors - M10 April

Description NT

Code

Prior y ear

totals for chart

(same period)

0 -

30 Days

31 -

60 Days

61 -

90 Days

91 -

120 Days

121 -

150 Days

151 -

180 Days


26

2.7.3 Table SC6: Transfers and grants receipts

2016/17 Budget Year 2017/18

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

RECEIPTS: 1,2

Operating Transfers and Grants

National Government: 183 232 270 350 278 740 – 169 175 278 740 (109 565) -39,3% 278 740

Local Gov ernment Equitable Share 100 693 122 613 122 613 122 613 122 613 – 122 613

Finance Management 1 450 1 550 1 550 1 550 1 550 1 550

Municipal Sy stems Improv ement 930

EPWP Incentiv e 1 864 4 001 4 001 – 4 001 4 001 4 001

Infrastucture Skills Dev elopment Grant 2 678 3 416 4 372 – 4 300 4 372 (72) -1,6% 4 372

Municipal Infrastructure Grant - PMU 1 940 2 038 1 310 2 529 1 310 1 219 93,1% 1 310

Public Transport Netw ork Operating Grant 73 677 136 732 144 895 34 183 144 895 (110 712) -76,4% 144 895

Provincial Government: 113 967 125 488 125 213 – 6 662 125 213 (19 223) -15,4% 125 213

Housing 15 568 18 923 19 223 19 223 (19 223) -100,0% 19 223

Proclaimed Roads 355 441 441 441 441

Local Gov ernment Masterplanning Grant 600 600 600 600 600 600

Local Gov ernment Internship Grant – – – – –

Library Grant 7 473 8 635 8 635 5 757 8 635 8 635

Community Dev elopment Workers Operating Grant 90 93 93 93 93 93

Integrated Pubic Transport Grant 89 231 95 544 95 544 95 544 95 544

Financial Management Capacity Building Grant 50 240 240 240 240

Financial Management Support Grant 100 – 225 225 225

Thusong Serv ices Centres Grant 212 212 212 212 212

Municipal Infrastucture Support Grant : Electrical Master Plans 500 – – – –

Compliance Management Sy stem –

Fire Serv ice Capacity Building Grant 800 – – –

Dev elopment of Sport and Recreation facilities

Other grant providers: 3 541 500 500 – 630 500 130 26,0% 500

LG SETA 522 500 500 630 500 500

Sanral N2 York street bridge widening 3 019

Total Operating Transfers and Grants 5 300 740 396 338 404 453 – 176 467 404 453 (128 658) -31,8% 404 453

Capital Transfers and Grants

National Government: 86 862 138 088 130 198 – 118 733 130 198 (11 464) -8,8% 130 198

Municipal Infrastructure Grant (MIG) 36 892 38 726 39 454 – 38 235 39 454 (1 219) -3,1% 39 454

Regional Bulk Infrastructure – –

Integrated National Electrification Programme 7 000 18 048 18 048 18 048 18 048 18 048

Energy Efficiency and Demand Management – 7 000 7 000 7 000 7 000 7 000

Infrastructure Skills Dev elopment 322 684 228 228 228 228

Public Transport Infrastructure Grant 42 648 73 630 65 467 55 222 65 467 (10 245) -15,6% 65 467

Provincial Government: 56 095 46 877 50 907 – 20 000 47 907 (27 907) -58,3% 50 907

Housing 14 033 46 877 47 107 20 000 47 107 (27 107) -57,5% 47 107

Contribution towards acceleration of housing delivery

Library Grant 2 063

George Integrated Public Transport Network 39 999 – 3 000 3 000

Community Development Workers Capital

Fire Service Capacity Building Grant 800 800 800

Total Capital Transfers and Grants 5 142 957 184 965 181 105 – 138 733 178 105 (39 371) -22,1% 181 105

TOTAL RECEIPTS OF TRANSFERS & GRANTS 5 443 697 581 303 585 558 – 315 200 582 558 (168 029) -28,8% 585 558

WC044 George - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - M10 April

Description Ref


27

2.7.4 Table SC7 (1): Transfers and grants expenditure

2016/17 Budget Year 2017/18

Audited

Outcome

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: 183 232 270 350 278 740 22 771 164 129 182 224 (18 058) -9,9% 278 740

Local Gov ernment Equitable Share 100 693 122 613 122 613 122 613 122 613 – 122 613

Finance Management 1 450 1 550 1 550 32 1 009 1 000 9 0,9% 1 550

Municipal Sy stems Improv ement 930

EPWP Incentiv e 1 864 4 001 4 001 4 001 4 001 4 001

EPWP Piont Duty

Energy Efficiency and Demand Management

Infrastucture Skills Dev elopment Grant 2 678 3 416 4 372 281 2 963 3 000 4 372

Municipal Infrastructure Grant - PMU 1 940 2 038 1 310 1 019 1 019 0 0,0% 1 310

Public Transport Netw ork Operating Grant 73 677 136 732 144 895 22 458 32 524 50 591 (18 067) -35,7% 144 895

Housing –

Provincial Government: 111 770 125 488 125 213 28 830 117 849 102 036 9 634 9,4% 125 243

Housing 9 831 18 923 19 223 4 840 23 634 14 000 9 634 68,8% 19 223

Proclaimed Roads 355 441 441 441 441 441

Local Gov ernment Masterplanning Grant 600 600 600 600

Local Gov ernment Internship Grant

Library Grant 7 473 8 635 8 635 802 7 555 7 555 8 635

Community Dev elopment Workers Operating Grant 134 93 93 2 29 40 93

Cleanest Tow n Competition

Integrated Pubic Transport Grant 93 227 95 544 95 544 23 186 86 190 80 000 95 544

Financial Management Capacity Building Grant 50 240 240 240

Financial Management Support Grant 100 225 255

Thusong Serv ices Centres Grant 212 212 212

Fire Serv ice Capacity Building Grant 800 – –

District Municipality: 3 717 – – – – – – –

Flood damage 3 717 –

–

Other grant providers: 2 914 500 500 – 630 500 130 26,0% 500

LG SETA 522 500 500 630 500 130 26,0% 500

Sanral N2 York streeg bridge widening 2 392 –

Total operating expenditure of Transfers and Grants: 301 633 396 338 404 453 51 601 282 608 284 760 (8 293) -2,9% 404 483

Capital expenditure of Transfers and Grants

National Government: 86 872 148 708 139 108 4 847 44 630 32 750 11 880 36,3% 139 108

Municipal Infrastructure Grant (MIG) 32 357 38 726 39 454 2 473 27 228 3 000 24 228 807,6% 39 454

Regional Bulk Infrastructure – 10 620 8 910 32 766 750 16 2,1% 8 910

Integrated National Electrification Programme 11 545 18 048 18 048 1 202 2 000 (798) -39,9% 18 048

Energy Efficiency and Demand Management 7 000 7 000 980 1 253 2 000 (747) -37,3% 7 000

Infrastructure Skills Dev elopment 322 684 228 6 18 18 #DIV/0! 228

Public Transport Infrastructure Grant 42 648 73 630 65 467 1 357 14 164 25 000 (10 836) -43,3% 65 467

Provincial Government: 44 174 46 877 50 907 775 21 435 20 650 785 3,8% 50 907

Housing 4 033 46 877 47 107 113 20 773 20 000 773 3,9% 47 107

Library Grant 73

George Integrated Public Transport Netw ork 40 068 3 000 662 662 650 3 000

Fire Serv ice Capacity Building Grant 800 800

Total capital expenditure of Transfers and Grants 131 046 195 585 190 015 5 622 66 065 53 400 12 665 23,7% 190 015

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 432 679 591 923 594 468 57 223 348 673 338 160 4 372 1,3% 594 498

WC044 George - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - M10 April

Description Ref


28

2.7.5 Table SC7(2) Expenditure against approved rollovers

Approved

Rollover

2016/17

Monthly actual YearTD actual YTD variance YTD variance

R thousands %

EXPENDITURE

Operating expenditure of Approved Roll-overs

National Government: – – – –

Local Gov ernment Equitable Share –

Finance Management –

Municipal Sy stems Improv ement –

EPWP Incentiv e –

EPWP Piont Duty –

Energy Efficiency and Demand Management –

Provincial Government: 346 – 173 173 50,0%

Housing –

Local Gov ernment Internship grant 60 60 100,0%

Municipal Infrastructure Support grant: Electrical Master plans 230 – 173 57 24,8%

Dev elopment of Sport and Recreation Facilities 56 56 100,0%

District Municipality: – – – –

–

Other grant providers: – – – –

–

Total operating expenditure of Approved Roll-overs 346 – 173 173 50,0%

Capital expenditure of Approved Roll-overs

National Government: 47 264 4 602 19 337 27 927 59,1%

Municipal Infrastructure Grant (MIG) –

Public Transport Infrastructure Grant 47 264 4 602 19 337 27 927 59,1%

Provincial Government: 741 – – 741 100,0%

–

Library Grant 741 741 100,0%

District Municipality: – – – –

–

0 –

Other grant providers: – – – –

–

0 –

Total capital expenditure of Approved Roll-overs 48 006 4 602 19 337 28 668 59,7%

TOTAL EXPENDITURE OF APPROVED ROLL-OVERS 48 352 4 602 19 510 28 841 59,6%

WC044 George - Supporting Table SC7(2) Monthly Budget Statement - Expenditure against approved rollovers - M10 April

Description Ref

Budget Year 2017/18


29

2.8.6 Table SC8: Councillor and staff benefits

2016/17 Budget Year 2017/18

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

1 A B C D

Councillors (Political Office Bearers plus Other)

Basic Salaries and Wages 12 969 13 753 13 753 1 141 11 532 11 423 109 1% 13 753

Pension and UIF Contributions 402 2 156 2 156 56 541 788 (247) -31% 2 156

Medical Aid Contributions 145 88 88 27 201 51 149 291% 88

Motor Vehicle Allow ance 4 090 4 969 4 969 355 3 814 4 022 (208) -5% 4 969

Cellphone Allow ance 1 194 1 304 1 304 177 1 792 1 443 349 24% 1 304

Housing Allow ances – – – – – – – –

Other benefits and allow ances – – – – – – – –

Sub Total - Councillors 18 801 22 269 22 269 1 755 17 879 17 727 152 1% 22 269

% increase 4 18,4% 18,4% 18,4%

Senior Managers of the Municipality 3

Basic Salaries and Wages 10 423 13 774 10 289 478 5 036 5 220 (184) -4% 10 289

Pension and UIF Contributions 1 005 – – 34 400 332 68 21% –

Medical Aid Contributions 129 55 55 2 23 29 (5) -19% 55

Ov ertime – – – – – – – –

Performance Bonus – – – – – – – –

Motor Vehicle Allow ance 711 508 508 19 203 225 (23) -10% 508

Cellphone Allow ance 108 101 101 5 47 54 (7) -13% 101

Housing Allow ances – – – – – – – –

Other benefits and allow ances 158 160 313 2 277 315 (38) -12% 313

Pay ments in lieu of leav e – – – – – – – –

Long serv ice aw ards – – – – – – – –

Post-retirement benefit obligations 2 – – – – – – – –

Sub Total - Senior Managers of Municipality 12 533 14 599 11 266 540 5 985 6 174 (189) -3% 11 266

% increase 4 16,5% -10,1% -10,1%

Other Municipal Staff

Basic Salaries and Wages 240 822 284 767 292 057 24 868 235 208 234 146 1 062 0% 292 057

Pension and UIF Contributions 35 756 42 827 43 531 3 741 36 495 36 263 232 1% 43 531

Medical Aid Contributions 16 408 23 319 23 306 2 034 19 193 19 029 164 1% 23 306

Ov ertime 32 791 16 299 33 298 2 542 28 042 28 679 (637) -2% 33 298

Performance Bonus – – – – – – – –

Motor Vehicle Allow ance 13 741 13 573 14 133 1 166 12 011 12 028 (17) 0% 14 133

Cellphone Allow ance 907 871 1 092 84 818 830 (12) -1% 1 092

Housing Allow ances 1 704 3 698 3 687 180 1 587 1 842 (255) -14% 3 687

Other benefits and allow ances 8 489 10 450 12 622 875 14 742 14 447 295 2% 12 622

Pay ments in lieu of leav e 24 892 21 542 21 731 465 21 430 24 252 (2 823) -12% 21 731

Long serv ice aw ards 2 591 2 373 2 378 205 1 468 1 486 (19) -1% 2 378

Post-retirement benefit obligations 2 16 391 21 777 21 777 16 164 2 748 (2 584) -94% 21 777

Sub Total - Other Municipal Staff 394 494 441 496 469 612 36 177 371 158 375 751 (4 592) -1% 469 612

% increase 4 11,9% 19,0% 19,0%

Total Parent Municipality 425 827 478 364 503 148 38 473 395 023 399 652 (4 629) -1% 503 148

TOTAL SALARY, ALLOWANCES & BENEFITS 425 827 478 364 503 148 38 473 395 023 399 652 (4 629) -1% 503 148

% increase 4 12,3% 18,2% 18,2%

TOTAL MANAGERS AND STAFF 407 027 456 095 480 879 36 718 377 144 381 925 (4 781) -1% 480 879

WC044 George - Supporting Table SC8 Monthly Budget Statement - councillor and staff benefits - M10 April

Summary of Employee and Councillor remuneration Ref


30

2.8.7 Overtime table per department

PROTECTION SERVICES

Department Name E/I Vote number Item Name Original Budget

Current Year

Adjusted

Budget Current

Year

Year-to-date

Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available

Fire Services 10149202740000 Overtime-Non Structured 164 030 1 364 030 235 382 68 504 206 238 -49 400 10 040 1 128 648

Fire Services 10149202750000 Overtime-Structured - 163 000 354 256 61 081 90 571 141 857 60 748 -191 256

Fire Services 10149202770000 Overtime-Night Shift 594 710 675 210 873 286 184 212 278 342 306 930 103 801 -198 076

Hawker Control 10699202740000 Overtime-Non Structured 91 800 491 800 125 665 27 650 28 041 34 635 35 339 366 135

Security Services 10700202740000 Overtime-Non Structured 180 580 760 580 520 539 159 025 116 245 188 276 56 994 240 041

Security Services 10700202770000 Overtime-Night Shift 3 000 53 000 42 600 8 761 13 271 15 303 5 265 10 400

Traffic Services 10754202740000 Overtime-Non Structured 1 590 080 2 740 080 2 180 858 445 845 646 441 897 995 190 576 559 222

Traffic Services 10754202770000 Overtime-Night Shift 146 000 146 000 91 815 22 911 30 312 27 780 10 813 54 185

Vehicle Registration 10767202740000 Overtime-Non Structured 9 030 129 030 75 694 18 604 28 574 21 068 7 448 53 336

Drivers Licence 10783202740000 Overtime-Non Structured 59 440 249 440 159 950 29 940 66 331 47 656 16 023 89 490

Vehicle Testing 10796202740000 Overtime-Non Structured 1 950 11 950 4 668 726 2 872 1 070 - 7 282

Fleet Management 10932202740000 Overtime-Non Structured 68 470 168 470 137 636 39 372 50 196 48 068 - 30 834

GIPTN - Auxillary Cost 10687202740000 Overtime-Non Structured - - 17 449 35 343 38 196 -68 386 12 296 -17 449

GIPTN - Auxillary Cost 10687202770000 Overtime-Night Shift - - - - - - - -

GIPTN - Establishment Costs 10689202740000 Overtime-Non Structured 100 000 100 000 119 382 - - 119 382 - -19 382

TOTAL 3 009 090 7 052 590 4 939 181 1 101 974 1 595 629 1 732 235 509 343 2 113 409

% SPENT 70%

COMMUNITY SERVICES


Current Year

Adjusted

Budget Current

Year

Year-to-date


Cemetries 10042202740000 Overtime-Non Structured 8 280 8 280 145 373 22 304 28 105 72 563 22 401 -137 093

Main Library 10084202740000 Overtime-Non Structured 2 260 2 260 - - - - - 2 260

Beach Areas 10246202740000 Overtime-Non Structured 18 060 18 060 263 116 2 102 6 546 232 258 22 210 -245 056

Sport Maintenance 10385202740000 Overtime-Non Structured 3 770 103 770 127 362 22 153 50 775 54 434 - -23 592

Swimmingpool 10386202740000 Overtime-Non Structured 760 30 760 28 155 - 11 375 16 780 - 2 605

Environmental Admin 10398202740000 Overtime-Non Structured 1 500 1 500 80 971 24 318 22 002 24 391 10 260 -79 471

Social Services 10399202740000 Overtime-Non Structured 760 760 79 200 26 734 32 420 19 844 202 -78 440

Parks & Gardens 10424202740000 Overtime-Non Structured - - 175 454 17 275 31 921 110 483 15 774 -175 454

Street Cleansing 10437202740000 Overtime-Non Structured 292 690 292 690 840 880 236 555 303 764 207 382 93 179 -548 190

Public Toilets 10534202740000 Overtime-Non Structured 94 810 94 810 65 469 17 006 30 534 6 364 11 564 29 341

Dumping Site 10602202740000 Overtime-Non Structured 117 380 117 380 340 804 45 308 117 284 143 018 35 194 -223 424

Refuse Removal 10770202740000 Overtime-Non Structured 949 870 5 127 751 3 520 040 1 094 456 1 046 606 1 072 303 306 675 1 607 711

TOTAL 1 490 140 5 798 021 5 666 823 1 508 211 1 681 334 1 959 821 517 457 131 198

% SPENT 98%


31

CIVIL ENGINEERING SERVICES


Current Year

Adjusted

Budget Current

Year

Year-to-date


Sewerage Networks 10521202740000 Overtime-Non Structured 1 991 580 4 000 000 3 622 863 919 354 1 200 494 1 195 394 307 621 377 137

Water Contamination Control 10563202740000 Overtime-Non Structured 1 128 630 1 600 000 1 491 535 313 039 504 192 541 972 132 330 108 465

Water Contamination Control 10563202750000 Overtime-Structured - 155 000 118 048 15 281 33 282 51 911 17 574 36 952

Water Contamination Control 10563202770000 Overtime-Night Shift 165 000 220 000 163 235 37 476 51 785 54 550 19 424 56 765

Laboratory Services 10564202740000 Overtime-Non Structured 83 520 73 520 16 911 6 145 10 766 - - 56 609

Laboratory Services 10564202750000 Overtime-Structured 630 630 - - - - - 630

Civil Administration 10615202740000 Overtime-Non Structured 17 310 60 000 171 116 56 860 72 625 38 599 3 032 -111 116

Streets & Storm Water 10686202740000 Overtime-Non Structured 1 134 650 1 500 000 1 191 565 262 574 432 558 373 693 122 740 308 435

Water Purification 10835202740000 Overtime-Non Structured 752 420 1 300 000 969 859 272 712 367 465 268 494 61 188 330 141

Water Purification 10835202750000 Overtime-Structured 243 830 320 000 254 579 40 940 66 808 109 847 36 984 65 421

Water Purification 10835202770000 Overtime-Night Shift 215 040 290 000 233 395 45 448 76 089 81 210 30 647 56 605

Water Distribution 10848202740000 Overtime-Non Structured 1 550 740 3 500 000 3 079 761 756 594 1 039 049 1 087 163 196 955 420 239

WATER DISTRIBUTION 10848202770000 Staff:Overtime-Night Shift - - - - - - - -

TOTAL 7 283 350 13 019 150 11 312 866 2 726 423 3 855 114 3 802 833 928 497 1 706 284

% SPENT 87%

CORPORATE SERVICES


Current Year

Adjusted

Budget Current

Year

Year-to-date


Administration 10013202740000 Overtime-Non Structured 24 840 24 840 5 618 2 818 - 1 540 1 259 19 222

Client Services 10019202740000 Overtime-Non Structured 30 100 30 100 21 232 2 425 14 535 4 272 - 8 868

Civic Centre 10165202740000 Overtime-Non Structured 230 020 308 020 277 870 155 990 117 487 3 131 1 262 30 150

Blanco Hall 10176202740000 Overtime-Non Structured 21 070 23 070 22 507 22 507 - - - 563

Conville Hall 10178202740000 Overtime-Non Structured 40 630 40 630 38 456 27 147 11 309 - - 2 174

Thembalethu Hall 10204202740000 Overtime-Non Structured 9 030 9 030 5 789 2 109 3 680 - - 3 241

Touwsranten Hall 10217202740000 Overtime-Non Structured 15 810 22 810 26 207 18 368 7 840 - - -3 397

HUMAN RESOURCES 10440202740000 Overtime-Non Structured - - 11 424 5 481 5 944 -11 424

TOTAL 371 500 458 500 409 104 231 365 154 851 14 424 8 465 49 396

% SPENT 89%

ELECTROTECHNICAL SERVICES


Current Year

Adjusted

Budget Current

Year

Year-to-date


Electricity: Admin 10806202740000 Overtime-Non Structured 145 220 145 220 141 798 40 667 41 807 40 766 18 558 3 422

Electricity: Distribution 10819202740000 Overtime-Non Structured 3 321 680 6 021 680 4 532 752 994 192 1 537 392 1 510 826 490 342 1 488 928

Mechanical Workshop 10961202740000 Overtime-Non Structured 7 520 7 520 37 579 3 123 13 303 17 904 3 249 -30 059

TOTAL 3 474 420 6 174 420 4 712 129 1 037 982 1 592 502 1 569 496 512 150 1 462 291

% SPENT 76%


32

FINANCIAL SERVICES


Current Year

Adjusted

Budget Current

Year

Year-to-date


Housing 10055202740000 Overtime-Non Structured 760 760 609 244 - 365 - 151

Credit Control 10233202740000 Overtime-Non Structured 4 510 34 510 17 386 1 693 15 693 - - 17 124

Stores 10330202740000 Overtime-Non Structured 3 770 3 770 10 419 -1 583 7 548 3 297 1 157 -6 649

IT SERVICES: MAINFRAME 10505202740000 Overtime-Non Structured - - - - - - - -

Income Section 10650202740000 Overtime-Non Structured 6 780 66 780 44 314 10 292 22 199 10 317 1 506 22 466

VALUATION SECTION 10655202740000 Overtime-Non Structured - - - - - - - -

CFO Office 10660202740000 Overtime-Non Structured 760 760 - - - - - 760

Supply Chain Management 10665202740000 Overtime-Non Structured 760 760 - - - - - 760

Creditors Section 10670202740000 Overtime-Non Structured 16 550 31 550 - - - - - 31 550

Remuneration Section 10673202740000 Overtime-Non Structured 12 040 27 040 19 209 19 209 - - - 7 831

BUDGET OFFICE 10675202740000 Overtime-Non Structured - - - - - - - -

AFS SECTION 10680202740000 Overtime-Non Structured - - - - - - - -

ICT 10495202740000 Overtime-Non Structured 6 020 6 020 - - - - - 6 020

TOTAL 51 950 171 950 91 937 29 854 45 441 13 979 2 663 80 013

% SPENT 53%

HUMAN SETTLEMENTS


Current Year

Adjusted Budget

Current Year Year-to-date Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available

Housing Administration 10220202740000 Overtime-Non Structured 462 130 749 130 509 455 152 143 144 060 175 156 38 095 239 675

Housing Administration 10220202770000 Overtime-Night Shift 75 000 - - - - - - -

Maintenance 10291202740000 Overtime-Non Structured 3 010 143 010 80 543 10 555 31 045 32 106 6 838 62 467

Fencing & Sidings 10356202740000 Overtime-Non Structured 5 270 65 270 44 589 13 015 14 638 12 135 4 801 20 681

Director: Planning 10740202740000 Overtime-Non Structured 1 500 1 500 - - - - - 1 500

TOTAL 546 910 958 910 634 586 175 713 189 742 219 397 49 734 324 324

% SPENT 66%


33

PLANNING AND DEVELOPMENT


Current Year

Adjusted Budget


Local Economic Development 10736202740000 Overtime-Non Structured 5 270 5 270 4 428 3 247 1 181 - - 842

IDP / PMS 10017202740000 Overtime-Non Structured 19 720 19 720 6 167 - - - 6 167 13 553

Planning 10592202740000 Overtime-Non Structured 9 030 9 030 - - - - - 9 030

TOTAL 34 020 34 020 10 595 3 247 1 181 - 6 167 23 425

% SPENT 31%

MUNICIPAL MANAGER


Current Year

Adjusted Budget


IDP / PMS 10017202740000 Staff:Overtime-Non Structured - - - -

DMA Area 10014202740000 Overtime-Non Structured 32 860 32 860 73 031 34 536 25 112 11 457 1 925 -40 171

LEGAL SERVICES 10021202740000 Staff:Overtime-Non Structured - - - -

COUNCIL GEN EXPENSES 10482202740000 Staff:Overtime-Non Structured - - - -

TOURISM BUREAU 10518202740000 Staff:Overtime-Non Structured - - - -

Office of the Executive Mayor 10576202740000 Overtime-Non Structured 4 510 4 510 71 780 21 814 24 720 20 338 4 908 -67 270

Office of the Municipal Manager 10631202740000 Overtime-Non Structured - - 119 769 43 721 45 521 29 342 1 185 -119 769

Legal Services 10021202740000 Overtime-Non Structured - - - - - - - -

TOTAL 37 370 37 370 264 580 100 071 95 353 61 137 8 018 -227 210

% SPENT 708%

GRAND TOTAL 16 298 750 33 704 931 28 041 802 6 914 840 9 211 147 9 373 322 2 542 494 5 663 129

% SPENT 83%


34

2.8.8 Table SC9: Monthly targets for cash receipts and payments

WC044 George - Supporting Table SC9 Monthly Budget Statement - actuals and revised targets for cash receipts - M10 April

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

R thousands 1 Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Budget Budget Budget

Cash Receipts By Source

Property rates 334 606 19 360 21 010 20 607 25 604 19 347 14 105 14 275 12 785 14 206 59 639 221 879 241 848 263 615

Serv ice charges - electricity rev enue 27 047 33 888 27 428 44 720 48 574 56 573 47 460 47 708 49 145 43 363 40 472 113 215 579 593 618 086 660 742

Serv ice charges - w ater rev enue 7 433 9 817 9 174 5 003 2 621 10 850 9 289 11 373 11 269 9 490 8 897 24 070 119 288 127 732 137 415

Serv ice charges - sanitation rev enue 5 607 7 270 6 120 14 465 13 799 7 417 6 574 5 421 5 707 5 385 6 145 (7 501) 76 408 80 359 85 733

Serv ice charges - refuse 4 326 6 338 4 915 6 738 5 895 6 224 5 591 5 331 5 429 5 046 4 726 3 238 63 799 73 611 86 071

Serv ice charges - other 632 588 668 (91) 1 959 47 (445) 13 0 1 1 (3 103) 269 288 308

Rental of facilities and equipment 59 49 78 67 43 85 82 108 451 1 305 783 1 806 4 917 5 265 5 629

Interest earned - ex ternal inv estments 2 928 774 1 557 5 530 0 0 1 253 3 228 2 588 2 543 2 741 8 102 31 243 33 388 35 680

Interest earned - outstanding debtors 224 195 290 (695) (238) (397) (83) 344 509 518 511 3 847 5 024 5 452 5 920

Div idends receiv ed – – – – – – – – – – – – – – –

Fines, penalties and forfeits 818 2 224 591 824 815 710 743 1 785 2 040 1 545 2 133 8 600 22 829 24 468 26 226

Licences and permits 339 124 63 267 288 216 261 129 218 279 235 302 2 722 2 913 3 117

Agency serv ices 1 948 (240) (2 234) 1 747 855 (306) 2 177 (185) 318 250 159 3 475 7 964 8 522 9 118

Transfer receipts - operating 55 839 35 178 (35) (6) 34 181 1 599 3 102 6 909 155 972 – – 103 601 396 338 418 810 455 616

Other rev enue 73 026 (221 586) 205 290 (252 762) 82 316 (151 835) 88 151 7 848 7 746 5 101 8 280 226 907 78 483 83 206 88 264

Cash Receipts by Source 180 562 (124 774) 273 265 (153 185) 211 716 (43 213) 183 504 104 116 255 668 87 611 89 290 546 197 1 610 755 1 723 946 1 863 454 –

Other Cash Flows by Source –

Transfer receipts - capital 20 058 38 407 – 8 099 18 407 59 641 – 14 599 104 671 – – (78 917) 184 965 84 125 68 511

Contributions & Contributed assets – – – – – – – – – – – 6 575 6 575 7 035 7 517

Proceeds on disposal of PPE 509 617 1 375 535 402 – – 957 699 1 482 883 (2 465) 4 994 5 343 5 718

Short term loans – – – – – – – – – – – – – – –

Borrow ing long term/refinancing – – – – – – – – – – – 19 900 19 900 164 400 271 178

Increase in consumer deposits 198 224 – 179 276 195 142 176 30 18 14 (98) 1 354 718 986

Receipt of non-current debtors – – – – – – – – – – – – – – –

Receipt of non-current receiv ables – – – – – – – – – – – (70) (70) (38) (18)

Change in non-current inv estments – (200 000) – – (150 000) (150 000) – – – – – 500 000 – – –

Total Cash Receipts by Source 201 327 (285 526) 274 640 (144 373) 80 801 (133 378) 183 646 119 847 361 068 89 111 90 187 991 122 1 828 473 1 985 530 2 217 345 –

Description RefBudget Year 2017/18

2017/18 Medium Term Revenue &

Expenditure Framework

Budget Year

2017/18

Budget Year

+1 2018/19

Budget Year

+2 2019/20


35

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

R thousands 1 Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Budget Budget Budget

Cash Payments by Type –

Employ ee related costs 36 839 11 249 42 758 11 119 11 420 24 38 065 34 382 36 194 36 745 39 547 157 139 455 482 479 204 514 815

Remuneration of councillors 158 – 1 555 – – – 1 643 2 630 2 021 1 875 1 880 10 582 22 345 23 655 25 307

Interest paid – – – – – 19 140 – – – – – 18 963 38 104 34 598 30 278

Bulk purchases - Electricity – 47 410 47 791 75 489 29 048 28 513 27 772 26 190 24 634 25 916 27 896 47 212 407 870 433 607 459 624

Bulk purchases - Water & Sew er – – – – 23 – – – – – – 207 230 240 260

Other materials 2 1 426 1 630 1 571 1 197 830 2 488 – – – – (9 144) – – –

Contracted serv ices 1 036 1 722 9 703 5 935 5 664 23 877 23 881 14 113 66 554 54 796 110 924 99 530 417 736 471 624 476 547

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

Grants and subsidies paid - other 8 189 226 160 256 – – 8 1 13 18 (729) 150 150 150

General ex penses 6 938 32 936 15 203 29 263 29 966 17 925 9 699 11 704 5 784 6 247 4 820 (61 870) 108 617 106 130 111 898

Cash Payments by Type 44 981 94 933 118 866 123 538 77 574 90 310 103 546 89 028 135 189 125 593 185 086 261 891 1 450 533 1 549 209 1 618 879 –

Other Cash Flows/Payments by Type

Capital assets – 1 178 14 208 726 851 11 002 13 464 46 026 19 524 61 368 36 259 118 722 323 327 455 117 528 875

Repay ment of borrow ing – – – – – 21 055 – – – – – 19 971 41 026 39 899 58 355

Other Cash Flow s/Pay ments 71 875 (305 606) 15 408 (131 656) (241 236) (285 227) 192 479 (33 291) 32 706 – – 684 547 – – –

Total Cash Payments by Type 116 856 (209 495) 148 482 (7 393) (162 811) (162 859) 309 490 101 763 187 419 186 960 221 344 1 085 130 1 814 886 2 044 225 2 206 109 –

NET INCREASE/(DECREASE) IN CASH HELD 84 472 (76 031) 126 157 (136 980) 243 612 29 482 (125 843) 18 084 173 649 (97 849) (131 158) (94 008) 13 587 (58 695) 11 236

Cash/cash equiv alents at the month/y ear beginning: 505 441 589 912 513 882 640 039 503 059 746 671 776 152 650 309 668 393 842 042 744 193 613 035 505 441 519 028 460 333

Cash/cash equiv alents at the month/y ear end: 589 912 513 882 640 039 503 059 746 671 776 152 650 309 668 393 842 042 744 193 613 035 519 028 519 028 460 333 471 569

Description RefBudget Year 2017/18

2017/18 Medium Term Revenue &

Expenditure Framework

Budget Year

2017/18

Budget Year

+1 2018/19

Budget Year

+2 2019/20


36

2.8.9 Deviations – April 2018

Goods / Services Awarded To Amount Vote Reasons Other Suppliers

FINANCIAL SERVICES

Assist with the establishment of a Financial Governance Component

Brasika Consulting

R43 730,40 2017070503331 Accounting & Auditing

Impossible to follow the official procurement process. Given their specialised knowledge and experience of the MFMA and other financial legislation, a quotation was obtained from Brasika.

Sub Total R43 730,40

CORPORATE SERVICES

Training: Water and Waste Water Treatment Process Control Supervision

The Water Academy

R100 000,00 20160623018170 Human Resources

Impossible to follow the official procurement process. Program is a specific to Local Government and offered at Mosselbay Municipality.

Training for Administrators

Ignite Advisory R4 500,00 20160623018183 Human Resources

Sole Supplier



37


PLANNING AND DEVELOPMENT

Exhibit space: THE Garden Route Workshop

Travel Marketing Experts

R6 888,50 20160623018614 Event Promotors

Sole Supplier

Advertising: Lions Clubs International 2018 booklet

Hippie Convention

R5 000,00 20160623018614 Event Promotors

Sole supplier of specific services.

Repairs and restoration of the heritage building in Pacaltsdorp

Mr. A. Bruinders

R500 000,00 20170727094608 Restoration of Heritage Building

Acquisition of repair works to historical building.


PROTECTION SERVICES

Drunk buster goggles and mat

Masterdrive R12 369,00 20160623020723 Communications

Sole Supplier

Service of Rosenbouer Fox Pump

F.E.S. Manufacturing

R15 021,35 80634018006 Waterpump

Impossible to follow the official procurement process. Sole Supplier in the Western Cape.



38


CIVIL ENGINEERING SERVICES

Hach Chemicals Sains Agencies R123 904,45 20170728071335 Laboratory Instruments

Impossible to follow the official pocurement process. Sole Supplier in Southern / Eastern Cape.

Repairs of pipes and valves at UF Plant

Huber Technology

R150 168,15 20170705033422 Maintenance of Equipment

Emergency

Service and repair reactor analysis controller and MLSS slow meter

Huber Technology

R62 606,00 20171012082609 Instrumentation

Sole Supplier

Service of Huber Rotamat Grit classifier

Huber Technology

R30 475,00 20170705033424 Machinery

Sole Supplier

Installation of Huber D.Screen and ancillary items for the Huber sludge dewatering plant work water system

Huber Technology

R216 545,00 20170728071735 Refurbishment of Belt-Press

Sole Supplier



39


COMMUNITY SAFETY

Service of Compactor AKURA R9 900,00 20160623018076 Business and Advisory

Sole Supplier

Equipment for Libraries Kloppers R29 638,00 20170727115945 Renew work Main Library

Sole Supplier of specific items.

Beads The Bead Shop R6 677,00

20170705033396 Social Development Program

Sole Supplier of specific items.

Repairs to Compactor AKURA R109 500,00 20170705033414 Maintenance of Equipment

Sole supplier: AKURA custom build the compactor for George Municipality.

IP Phones and network points

Smart Office Connexion

R7 750,00 10602201440000 Maintenance of Equipment

Impossible fo follow the official procurement process. Equipment needs to be compatible with exciting equipment.

2 x 70 kg Chlorine gas Cylinders

Metsi Chem Ikapa

R4 938,02 20160623017609 Swimming Pool: Chemicals

Impossible to follow the official procurement process. Protea only supplies orders of 10 or more.


40


Repairs to the eastern pavilion steel structure

Ashleys Steelworks

R7 500,00

20160623017562 Maintenance of Buildings and facilities

Emergency

Reinstall the tagtron system

Bell Oak Investments

R6 927,60 20180223045671 Upgrading of ConvilleLibrary

Impossible to follow the official procurement process. Only supplier that is doing this type of work.


ELECTROTECHNICAL SERVICES

Construction monitoring of the Ballots Bay to Glenwood 66kv line

Element Consulting Engineers

R362 296,32 20170727133348 Electrical Infractructure

Impossible to follow the official procurement process. Elements were appointed for the design of phase 2.

Repairs to airconditioning

The Cooling Company

R2 583,13

20170705033498 Maintenance of unspecified Assets

Impossible to follow the official procurement process. Strip and quote.

Standby Prepro Engineering

R2 235,60 20160630181143 Elec: Inspection Fees

Impossible to follow the official procurement process. Standby.


41


DigSilent Stationware Software

DigSilent Buyisa

R55 252,52 20180223045927 Electrical Master Plan

Sole supplier

Mechanical packing John Crane R2 457,32 1500305 MFW Purificator Works

Sole supplier

Diaphragm Maxal Projects R6 909,20 1500305 MFW Purificator Works

Sole supplier

Repairs to pump and motor

Suid Kaap Besproeiing

R9 113,18

1500311 MFW Purification Works: Contantsia

Impossible to follow the official procurement process. Strip and quote.


TOTAL: R1 894 885,74


42

2.8.10 George Municipality: Charitable and Relief Fund

ABSA Cheque Account – 9149 5542 08

April 2018

DATE BENEFICIARY PURPOSE CONTRIBUTIONS DONATIONS BALANCE

April 2018 OPENING BALANCE 2 314,35

2018/04/01 Interest Received ABSA 37,50

2018/04/04 DEPOSIT GEORGE MUNICIPALITY 60 000,00 0,00

2018/04/04 Transaction fees ABSA -126,10

2018/04/06 UNIONDALE UNITED RUGBY KLUB

EASTER SPORTS TORNAMENT

-10 000,00

2018/04/06 SCORPIONS MARTIAL ART ACADEMY

SURPORTING 2 RECIDENCE FROM GEORGE TO ATTEND INTERNATIONAL TOURNAMENT REPRESENTING SA

-10 000,00

2018/04/06 EDEN BOWLS SA NAT CHAMPS -14 300,00

2018/04/11 CLICKONIT CARES NGO BYDRAE TOT VALENTINES DAG -500,00

2018/04/13 FAMILIE SAMPISI BEGRAFNIS -1 916,00

2018/04/19 SPRING FOREST TRADING BYDRAE TOT BEHOEFTIGE FAMILIE -549,00

2018/04/30 FAMILIE MAGAWU BEGRAFNIS 0,00 -1 916,00

CLOSING BALANCE 23 044,75


43

QUALITY CERTIFICATE

Monthly Budget Monitoring Report

Documents

Transcript of Monthly Budget Monitoring Report