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A
AGENDA
ITEM 7.1.2.2
FRIDAY, 27 JANUARY 2017
10H00
CONFIDENTIALNOT FOR PUBLICATION
AMATHOLE DISTRICTMUNICIPALITY
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7.1.2.2 ITEM ON THE MID-YEAR BUDGET AND PERFORMANCE ASSESSMENT FOR2016/17
[FILE No: 5/1/R; 9/1/1][AUTHORS: ACFO/SYK; STRAT/RRL]
[EMC][Council: 27 January 2017]
PURPOSE
(i) To table to Council the Mid-year budget and performance assessment report for 2016/17for Amathole District Municipality (ADM) and its municipal entity, ASPIRE, for noting
(ii) To inform Council of the request by Aspire to supplement their operating expenditureallocation from ADM during the adjustment budget
(iii) To inform Council of the application for extensions and non-compliance with timeprovisions of Schedule G of the MBRR
(iv) To recommend to Council that an adjustment budget is required for 2016/17
AUTHORITY
- The Municipal Finance Management Act 56 0f 2003 (MFMA)- Municipal Budget and Reporting Regulations 2009 (MBRR)
LEGAL/ STATUTORY REQUIREMENTS
In terms of Section 72 (1)(a) of the Municipal Finance Management Act 56 of 2003, the accounting
officer is required by the 25th January of each year to assess the performance of the municipality
during the first half of the year taking into account –
(i) The monthly statements referred to in section 71 for the first half of the financial year;
(ii) The municipality’s service delivery performance during the first half of the financial year,and the service delivery targets and performance indicators set in the SDBIP;
(iii) The past year’s annual report and progress on resolving problems identified in the annualreport; and
(iv) The performance of every municipal entity under the sole or shared control of themunicipality.
(v) Submit a report on such assessment to:
i. The Mayor of the Municipality;
ii. The National Treasury; and
iii. The relevant Provincial Treasury
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Section 34 deals with the publication of mid-year budget and performance assessments, stipulating
that “within five working days of 25 January each year the municipal manager must make the mid-
year budget and performance assessment public by placing it on the municipal website.
Section 35 deals with the submission, “The municipal manager must submit to the National
Treasury and the relevant Provincial treasury in both printed and electronic format”.
In terms of the MBRR, Part 5: In-year reports of municipalities:Section 33 gives guidance on the format of the mid-year budget and performance assessment,
“Must be in the format specified in Schedule C”
Applications for extension of time limits
60. (1) An application made in terms of section 27(2) of the Act must –
(a) be in the format contained in Schedule G;
(b) be signed and dated by the mayor;
(c) contain information on –
i. the specific time provision in respect of which an extension of a time
ii. limit or deadline is being applied for the reason why the municipality will not
comply with the relevant
iii. time provision; the impact, if any, of the non-compliance on the municipal council’s
ability to meet the deadline for approving the annual budget of a municipality set
in section 16(1) of the Act, and any steps to ensure this deadline is met;
iv. any implications on the finances, performance, governance and
accountability arrangements in the municipality that will be affected by the delay
in meeting the time limit or deadline and the measure taken to address such
implications;
v. the steps the municipality will take to ensure compliance with the
relevant time provision in future; and
vi. a list of non-compliances with time provisions by the municipality in the previous
three financial years.
BACKGROUND / REASONING
Section 71 of the MFMA requires that the accounting officer of the municipality must by no later
than 10 working days after the end of each month submit to the Mayor, national treasury and the
relevant provincial treasury in the prescribed format on the state of the municipality’s budget
reflecting particulars for that month and for the financial year up to the end of that month.
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Section 72 of the MFMA requires that the accounting officer must by the 25th January of each year
assess the performance of the Municipality during the first half of the financial year, taking into
account the Section 71 reports and the SDBIP. As part of this review, recommendations are to be
made as to whether an adjustments budget and revised revenue and expenditure projections are
necessary. This report is to be submitted to the Mayor and National and Provincial Treasury by
25 January 2017.
The assessment aims at enhancing managements’ decisions and monitoring activities. In addition
the assessment can be utilized as a tool to assist in the management of cash flows and performance
management.
The monthly statements of the first half of the year
The monthly statements consist of seven Section 71 reports, which are submitted to National and
Provincial Treasury namely:
1. BSAC – Statement of Financial Position2. OSA – Statement of Financial Performance3. CFA – Cash Flow4. R&M – Repairs and Maintenance5. AD – Debtors Age Analysis6. AC- Creditors Age Analysis7. CAA – Capital Expenditure
(i) DRAFT MID – YEAR BUDGET AND PERFORMANCE ASSESSMENT OFAMATHOLE DISTRICT MUNICIPALITY
PROCESS FOLLOWED
For the purposes of the completion of this report, the original S71 reporting has been used as a
basis which shows the 6 months actual revenue and actual expenditure including capital
expenditure movements on the approved budget
With the migration to ADMaC, the preparation of the financial reports such as the S71, Schedule
C and the Financial Dashboard has presented significant challenges due to the Business
Intelligence Tool not being developed yet. As an interim measure reports are being prepared
manually with the assistance of the implementation team.
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Financial Reports
[Refer to: Statement of Financial Position- DC12_BSAC_2017_M06]
Statement of
Financial
Position
This statement lists all Council’s ‘Current and Non-Current Assets’ and
‘Liabilities’ together with their financial values.
o Current
Assets
Current Assets refer to cash or resources that have cash value and are owned
by Council. All other assets expected to provide financial benefit to Council
within one financial year also fall under the category of ‘Current Assets’.Largest current asset is cash. This asset is highly liquid, meaning that cash is readilyavailable when required. For the 6 months ending 31 December 2016 the cashbalance is R323 million (inclusive of all accounts) which includes fixed deposits ofR27 million and R184 million unspent conditional grants.
Council has invested R27 million in two fixed deposit portfolios with differentinstitutions until utilisation. Funds were invested at an average return of 6.86%, thefixed deposits are reflected as follows:
INVESTEC R17 million
ABSA R10 million
There has been an increase of R192 million during the six month period ending 31December 2016, due to two tranches of MIG and Equitable Share being received inDecember and the payment of the DBSA Loan only being effected in January 2017as well as R32 million being received for Water Services Infrastructure Grant(WSIG)
o Current
Liabilities
Current Liabilities refer to trade and other payables (creditors), provisions and
accruals that are due/owed by Council. All other liabilities expected to be
settled within one financial year are included in the category of ‘Currentliabilities’.The largest current liabilities are the unspent portion of Conditional Grants,
Borrowings and the Creditors. For the six months ending 31 December 2016,
creditors amounted to R150 million, major contributors being Retention, Staff
Bonus, Accruals and Leave Provision. The amount owed to DBSA amounts to R42
million for the six months ending 31 December 2016 and unspent conditional grants
amount to R184 million.
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o Non-
Current
Assets
Non-Current Assets are cash or resources with cash value which another party
has made a legal commitment to hand over to Council over a period exceeding
one financial year.
The Property, plant and equipment item remains the most material balance on the
statement of financial position, with a value of R4.5 billion. Of this R3.9 billion
pertains to infrastructure assets, hence reiterating the importance of having sound
controls and management in place for this item.
The cost to refurbish these must be considered to ensure that the required level
service is maintained. The infrastructure assets are required to generate own revenue
for the municipality and are thus crucial in service delivery.
ADM owns investment properties (mainly land) to the value of R155 million, yet an
insignificant portion of these properties are generating rental income. The future
utilisation of this land should be considered to assist in generating additional revenue
for the municipality.
o Non-
Current
Liabilities
Similarly liabilities are legal commitments with cash value which Council have
made to other parties.
The defined benefit obligation is the largest non-current liability at R239 million.
The post-employment medical aid benefit alone is R218 million. This obligation is
based upon valuations obtained from actuaries for all the municipality’s defined
benefit pension plans, post-employment medical benefits and long service in
accordance with GRAP 25 on Employee benefits.
A defined benefit plan is a retirement plan in which the municipality will have to
make good any short falls should the fund not perform. The risk thus lies with the
employer. The obligation also includes post-employment medical aid benefits and
long services. A valuation is received annually for these obligations from an actuary.
The obligation is increasing annually at an average rate of approximately 19%.
[Refer to: Statement of Financial Performance- DC12_OSA_2017_M06]
Financial
Performance
Variances between the actual performance and the budget of a function exceeding
10% over or under spending are to be explained and corrective measures
implemented if required. Corrective actions could include allocation corrections or
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improved monitoring. These items requiring further investigation by each
department have been highlighted within the financial dashboard.
The statement of Financial Performance can be used to measure performance
and cash flow projections for both revenue and expenditure. Unauthorised
expenditure can also be identified using the variances identified as an indicator.
Expenditure trends can be analysed to project expenditure and take
preventative measures. Trend analysis can be used to improve the budget
process by using more realistic requirements. Unutilised funds can be identified
and invested in order to maximise returns within regulations.
REVENUE
SOURCE ANNUALBUDGET
REVENUE @ 31DECEMBER 2016
% REVENUERECEIVED/ACCRUED
Service charges 178 068 000 110 191 106 62%
Rental of property 2 056 542 159 123 8%
Interest earned externalinvestments
7 401 291 7 989 115 108%
Interest earned – outstandingreceivables
2 847 260 13 832 884 486%
Government grants 1 223 365 442 550 115 538 45%
Other income 458 590 683 5 954 110 1%
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Service charges – Currently the year to date collection rate is only 46%. The actual figure is
based on accrued revenue. Billing is slightly more than anticipated, however based on actual
collections only R51 million cash is actually received. This may require the ADM to reduce
the budget on this item in line with realistically collectible revenue in accordance with Section
18 of the MFMA.
Rentals – includes external funds received from hiring of ADM owned properties. The ADM
anticipated to bill for rental of 40 Cambridge Street however there are no tenants as yet. The
ADM needs to consider reducing the budget on this line item in line with Section 18 of the
MFMA. Lease agreements must be reviewed and annual increments must be included in all
agreements.
Interest earned on outstanding receivables – budget is based on realistically collectible
revenue while the actual figures are accrued. The accrued basis refers to billed interest and not
actual cash received.
Interest earned external investments – the actual interest earned on bank accounts held by
ADM has been more favourable than anticipated. This has been attributable to funds awaiting
use being invested in call accounts yielding higher returns. This amount can therefore be
amended during the budget adjustment.
Government grants – Equitable Share, Levy Replacement Grant, FMG, MIG, RBIG, and
WSIG tranches received. There has been no indication from National Treasury that any of the
Grants in terms of DORA would be reduced in the remaining six months of the 2016/17
financial year. The entire MIG Grant allocation per DORA has been received.
Other income – “VAT savings” on conditional grants as allowed in terms of the Treasury
circular is recognised as own revenue. The impact of non VAT vendors is to be further
investigated to ensure that the budgeted figure is realistic. This item also includes revenue from
tanker clearances and insurance pay outs which is ad hoc.
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CONCLUDING SUMMMARY
EXPENDITURE
TYPE ANNUAL BUDGET EXPENDITURE AS @31 December 2016
% SPENT
Employee related costs 646 855 683 305 543 793 47%
Remuneration ofCouncillors
15 025 841 5 402 932 36%
Bad debts 137 000 000 0 0%
Collection costs 788 185 357 615 45%
Depreciation 212 025 280 0 0%
Finance costs 32 485 891 6 024 482 19%
Bulk purchases 70 936 644 1 800 076 3%
Contracted services 28 041 369 13 815 693 49%
Other expenditure 219 956 322 94 593 103 43%
Employee Related Costs – remains the largest cost. The fixed nature of the salaries makes it
difficult to reduce the level of expenditure when compared to other operating expenditure.
Ensure prudence in the filling of vacated positions to ensure that adequate budget is available
till the end of the financial year.
Councillor Remuneration - the budgeted increases for councillors was also 7.5%, these have
not yet been effected as the regulating gazette specifying the remuneration packages as was not
yet issued by the end of December 2016. During the transition phase of the appointment of the
new Council, all Councillors were remunerated equally as ordinary Councillors until the
Mayoral Committee, Mayor and Speaker were appointed.
Bad debts – includes the provision for doubtful debt – provide for approximately 81% -
reasonability test based on subsequent receipts. There has been no need to increase the bad
debt provision thus far.
Collection costs - this budget includes an amount pertaining to legal fees incurred for debt
collection, this expenditure is ad hoc as it depends on when the need for an attorney/debt
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The bank balance as at 31 December 2016 is R323 million. This is committed in terms of:
Unspent conditional grants - R184 million
Reserved for Salaries – R120 million (Salaries are projected at R60 million a month).
This leaves R19 million to pay existing creditors and committed operational costs.
collector arises. It also includes the costs paid to the appointed debt collector when monies
collected are paid over to ADM (on an 8% commission basis).
Depreciation – There have been no journal entries to account for depreciation, however the
budgeted amount is currently deemed to be sufficient.
Finance costs – includes the portion of interest on the defined benefit obligation as well as the
interest on the finance leases (for rental of printers and fax machines) and interest on DBSA
loan. The DBSA loan will be settled earlier hence resulting in an interest saving which can be
adjusted in the adjustment budget.
Bulk Purchases – this line item pertains to bulk water purchases from Amatola Water and
Department of Water and Sanitation. Due to cash flow constraints these invoices have not been
paid. Based on projections, the budget will require an increase.
Contracted services – includes the rentals of office accommodation, equipment and parking.
This expenditure is linked to contractual commitments. There are still outstanding payments
which may result in a need to increase the budget.
Other expenditure – includes items such as fleet costs (fuel & oil, tyres, repairs and
maintenance, admin costs, licences), telephone system rental, microsoft enterprise licences,
advertising and essential user re-imbursive costs. This figure also includes repairs and
maintenance on an ad hoc basis. Due to the level of detail and extensive requirements of the
new chart of accounts (mSCOA), delays in capturing payments are being encountered. As a
result the actual figure for December 2016 is understated. Based on projections to the end of
the financial year, the budget will require increasing.
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Cash Flow
Statement
[Refer to: Cash Flow Statement- DC12_CFA_2017_M06]
The net cash inflow or outflow for the period is the difference between the
opening and the closing balance of the municipality’s cash. Only cash flow itemsare considered in the cash flow statement i.e. depreciation is excluded.
Cash on hand has increased by R192 million from June 2016 to December 2016. Theincrease is due to two tranches of Equitable Share, Financial Management Grant,Municipal Infrastructure Grant (the last tranche was paid earlier than envisaged),Regional Bulk Infrastructure Grant and Water Services Infrastructure Grant receivedduring the first half of the financial year.
The municipality is not able to generate sufficient own revenue through its servicecharges and is grant dependent. It is further indicative that cash flow must be closelymonitored to ensure that sufficient cash is available in the bank to effect payments.
The table below indicates that the bank balance. Year on year the balance isdecreasing, reflected in the June balances
Period Ending June2013
12months
June2014
12months
June2015
12months
June2016
12months
Dec2016
6months
Cash Position (R’m)
R191 R116 R80 R62 R323
Performa
nce
Indicators
Ratios are used to analyse trends and to interpret the municipality’s viability, the
result of which can prevent an undesired financial position in the future.
o Liquid
ity
ratio
Liquidity ratio provides an indication of the ADM’s ability to pay its short term
debts like suppliers within twelve months using the cash in the bank.
The ratio focuses on current assets (debtors, bank and cash, inventory) and current
liabilities (trade and sundry, provisions, accruals). The ratio is currently below the
acceptable norm. This ratio indicates the financial viability of the institution.
Norm/Benchmark2012/1312months
2013/1412months
2014/1512months
2015/1612months
2016/176months
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2 : 1 3.2 : 1 3.5 : 1 1.4 : 1 0.8:1 1.5:1
These norms are the generally accepted benchmarks used by National Treasury(Circular 71). A declining liquidity ratio is indicative of future cash flowconstraints, hence it is prudent to monitor the ratio and maintain the ratio at 2:1.
The decrease in the ratios from June 2014 can mainly be attributed to the decreasein current assets due to cash withdrawals to fund operations, EPWP relatedprojects, refurbishment of water schemes. Debtors are not readily convertible intocash which is indicated by the collection rate of 46% for the mid-year ending 31December 2016. Thus potential cash is tied up in the outstanding debtors balance.
All commitments should be supported by available cash, meaning that themunicipality would be able to repay its commitments immediately and thus musthave cash to do this.
Currently the municipality has commitments in respect of internally fundedprojects of R11 million and R184 million on externally funded projects. It must beemphasized that the R27 million in fixed deposit accounts is being held to cashback part of this R184 million unspent grant funding.
The municipality determined a minimum level of cash which should ideally bemaintained for the covering of operational costs. The threshold is based on threemonths of the operating budget excluding provision for bad debts and depreciation.This requirement is considered to be a safety net should the municipalityexperience cash flow constraints i.e. if equitable share tranches are delayed fromNational Treasury. At this point in time, ADM does not have sufficient cash in thebank to cover this threshold, and further highlighting ADM’s reliance on grantincome.
The municipality cannot afford to take on any further commitments or specialprogrammes without additional funding being received and any expenditure whichhas not been provided for in the budget as the current cash reserves are notsufficient.
Revenue
manageme
nt –collection
rate
The employee efficiency ratio measures total employee costs to total operating
expenditure. The 16/17 budgeted ratio yields 40%, while the year to date actual ratio
yields 73%. Circular 71 of the MFMA indicates a norm between 25% - 40%,
however the ADM should not exceed 41%.
The mid-year ending 31 December 2016 yields a ratio of 73%.
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The liquidity ratio of 1.5:1 indicates that the municipality has cash flow constraints hence the strict
monitoring of the physical cash in the bank has been implemented. This includes the establishment
of a payments committee led by the Municipal Manager to ensure that the cash flow constraints
are managed, as money is being spent at a faster rate than it is being collected. Even though the
municipality is not a cash generating or investment entity, it is prudent to maintain cash reserves
as a contingency. This is indicative of ADM not being able to fund future operations if cash in the
bank is not maintained. The ADM is unable to create reserves without having cash available. In
addition, improved monitoring of operating expenditure i.e. overtime, S&T and essential user re-
imbursement claims is being implemented.
Employee costs remain the largest contributor to operating expenditure. The ratio is
to be monitored to ensure that employee costs are indicative of the level of service
that is to be delivered. This may be indicative of a control weakness.
Overtime is a very costly form of remuneration and needs to be strictly monitored
and should be utilised in departments that provide essential services only.
Employee costs is a constant expense from month to month (fixed) which usually
only varies due to appointments or resignations, while other operating expenditure
varies from month to month depending on demand and procurement processes. No
new appointments to be made and any post that is vacated must be re-assessed for
importance, instead of merely recruiting. If other operating expenditure were to
increase, this ratio would decrease.
Description 2012/1312months
2013/1412months
2014/1512months
2015/1612months
2016/1706months
Remuneration as% of totaloperatingexpenditure
35% 37%40% 42% 73%
The table above indicates a growth rate of between 2% and 3% year on year up to
2015/16 financial year. Efficiency of existing staff needs to be assessed in light of
the growth in the ratio for 2016/17.
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Collection rate for the mid - year ending 31 December 2016 is 46% which is below the target of
60%, however there has been an improvement from June 2016 when looking at per month
Employee
Efficiency
Ratio
The employee efficiency ratio measures total employee costs to total operating
expenditure. The 16/17 budgeted ratio yields 40%, while the year to date actual
ratio yields 73%. Circular 71 of the MFMA indicates a norm between 25% - 40%,
however the ADM should not exceed 41%.
The mid-year ending 31 December 2016 yields a ratio of 73%.
Employee costs remain the largest contributor to operating expenditure. The ratio
is to be monitored to ensure that employee costs are indicative of the level of service
that is to be delivered. This may be indicative of a control weakness.
Overtime is a very costly form of remuneration and needs to be strictly monitored
and should be utilised in departments that provide essential services only.
Employee costs is a constant expense from month to month (fixed) which usually
only varies due to appointments or resignations, while other operating expenditure
varies from month to month depending on demand and procurement processes. No
new appointments to be made and any post that is vacated must be re-assessed for
importance, instead of merely recruiting. If other operating expenditure were to
increase, this ratio would decrease.
Description 2012/1312months
2013/1412months
2014/1512months
2015/1612months
2016/1706months
Remuneration as% of totaloperatingexpenditure
35% 37%40% 42% 73%
The table above indicates a growth rate of between 2% and 3% year on year up to
2015/16 financial year. Efficiency of existing staff needs to be assessed in light of
the growth in the ratio for 2016/17.
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collection rate. The majority of debt is sitting on the 90 day plus category, 78% thereof being
domestic category. There are areas where meter readings and restrictions cannot take place on a
monthly basis due to ADM officials being chased away by the community, although the interim
charge is being effected in these areas, consumers are not paying at all as they know that there will
be no repercussions to their non-payment.
A large percentage of water losses are incurred by ADM on a monthly basis as consumers are not
using water sparingly especially during these drought-stricken times. Illegal connections remain
a serious challenge for the ADM as revenue is being lost as well as putting strain on the water
reticulation. A strategic intervention to engage with the members of the community at a political
level needs to be embarked upon to improve the issues relating to water losses and the collection
rate.
Debtors
and billing
[Refer to: Age Debtors - DC12_AD_2017_M06]
The age analysis indicates the composition of the ADM’s debt book.
The debtors’ age analysis indicates that 88% of the total debt due is reflected within
the 90+ day’s category. The domestic debtor group constitutes 78% of the total
debt with 36% of the accounts being handed over to the debt collector. This could
indicate that a large number of consumers qualify for indigent status, but have not
approached the municipality for registration. Interest of prime is charged on
accounts that are past 30 days due.
Creditors
ageing
[Refer to: Age Creditors - DC12_AC_2017_M06]
Council is required to pay creditors within the requirements of Section 65(2)(e) of
the MFMA, being within 30 days of receiving the relevant invoice. The majority
of the creditors fall within the current aging. The payments section has
implemented a process to streamline payment processes to ensure that all invoices
are paid within 30 days. 97% of creditors payments were paid within 30 days
during the mid-year ending 31 December 2016. This also creates a negative impact
on the cash flow as suppliers have to be paid with 30 days while consumers are
paying after 90 days.
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The DBSA loan constituted R286 million capital and R34 million interest due to DBSA for the
accelerated sanitation project. The interest amount is serviced from VAT savings and the capital
ProjectExpenditure
Externally funded projects spent 43% and Internally projects spent 28%. The amount
unspent for conditional grant for the mid-year ending 31 December 2016 is R184
million and has been illustrated in the table below.
Funds amounting to R376 million and R74 million has been received for MIG and
Water Services Infrastructure Grant (WSIG) respectively. This entails that 81% of the
unspent conditional grants received to date is for MIG while 16% is WSIG. The RBIG
is overspent by R12 million due to commitments being included in the ADMaC
expenditure.
The total budgeted amount for internally funded projects is R15 million distributed
among BTO, Engineering and Community Services. To date R4 million has been
spent which equates to overall expenditure of 28%. The spending on internally funded
projects is linked to cash availability. A review of projects with no expenditure needs
to be done.
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portion from the MIG grant. The second last payment was made during December 2016 in line
with the receipt of the MIG grant, being R42 million capital and R2.3 million interest. The loan
was to be fully settled during March 2017, however due to the last tranche of the MIG grant being
received than expected, the loan will be settled during the month of January 2017.
Strict monitoring of the physical cash in the bank has been implemented, including the
establishment of a payments committee led by the Municipal Manager to ensure that the cash flow
constraints are managed, as money is being spent at a faster rate than it is being collected. Even
though the municipality is not a cash generating or investment entity, it is prudent to maintain cash
reserves as a contingency. This is indicative of ADM not being able to fund future operations if
cash in the bank is not maintained. The ADM is unable to create reserves without having cash
available. Improved monitoring of operating expenditure i.e. overtime, S&T and essential user
re-imbursement claims is being implemented.
Half-year Service Delivery Performance
The half year municipality’s service delivery performance is made out of quarter 1 and quarter 2
performance assessment results, which makes the half year performance report.
Section 72(1) (a) of the MFMA states that “The accounting officer of the municipality must by 25
January of each year
a) Assess the performance of the municipality during the first half of the financial year, taking
into consideration;
Capital
Expend
iture
Capital expenditure typically includes vehicles, computer, equipment, desk, chairs,
etc. which are funded by internal contributions. It also includes expenditure on water
and sanitation infrastructure funded by external funds such as MIG.
Capital expenditure reflects underspending for the mid-year ending 31 December
2016. The 2016/17 capital expenditure includes the purchase of two motor vehicles
for the Mayor and the Speaker and the software development costs associated with the
new ADMaC System.
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ii. The municipality’s service delivery performance during the first half of the financial
year, and the service delivery targets and performance indicators set in the service delivery
and budget implementation plan”
The Service Delivery and Budget Implementation Plan (SDBIP) is a living document, and as such,
it was reviewed, based on the mid-year performance assessment. The review of the SDBIP resulted
in amendments being proposed for the approval of the Executive Mayor.
The table below indicates the proposed amendments to the 2016/2017 SDBIP targets.
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KP INDICATOR
N NO.
PRIORITY
AREA
STRATEGY PROPOSED CHANGES REASON FOR
CHANGING/
JUSTIFICATION
DEPARTMENT KPA
KPI 3 HumanResources
Implementationof theEmploymentEquity Plan
ORIGINALTARGET:
Q30.19 % Increase ofemployees living withdisabilitiesQ40.19 % Increase ofemployees living withdisabilities
Annual target0.75 % Increase ofemployees living withdisabilities employedin accordance with EEP
PROPOSEDTARGET:
Q3N/A
REASON FORCHANGING:
People living withdisabilities sometimes donot want to disclose theirdisability and also, theDepartment has no controlon who applies andtherefore, has no controlover this KPI
CORPORATESERVICES
MTI
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Q4N/A
Annual target0.17 % Increase ofemployees living withdisabilities
KP1 7 Water Eradicate waterbacklogs
ORIGINALTARGET:Q31100 Householdsconnected to the watersupply
Q41250 Householdsconnected to the watersupply
Annual target3100 Households withnew water connections
PROPOSEDTARGET:Q35503 Householdsconnected to the watersupply
REASON FORCHANGING:
Not all projects that weresuspended due to the firsttranche transferred by MIGthat was not enough tocover all the projects. Someprojects had to be delayedto the 2nd and 3rd quarter assuch that affected the settargets from Q2 to Q4,hence this revision.
ENGINEERING SDI
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Q41045 Householdsconnected to the watersupply
Annual target6909 Households withnew water connections
KPI 11 Water Reduction ofwater losses
ORIGINALTARGET:
Annual target5% reduction of waterlosses within 3specified schemes(Alice, Sutterheim, FortBeaufort)
PROPOSEDTARGET:
Annual target5% reduction of watersupply within 3specified schemes(Alice, Sutterheim, FortBeaufort)
REASON FORCHANGING:
To change only thephrasing of the annualtarget in order for it to readspecifically that 5%reduction in water supply,(as guided by AuditorGeneral)
ENGINEERING SDI
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KPI 14 Sanitation Upgrading ofSanitationinfrastructure
ORIGINALTARGET:Q33 final detailed designs
Q4Final design reports
Annual targetDesign reports forsanitation infrastructureupgrade
PROPOSEDTARGET:Q3Reports on EIA processfinalization and MIGregistration
Q4GeotechnicalInvestigations reports
Annual targetDraft detailed designsfor sanitationinfrastructure upgrade
REASON FORCHANGING:
These targets were setbefore the EIA specialistwas appointed as such theduration of the EIAprocesses were underestimated and the specialistindicated that they will nottake less than 6 months dueto standard procedure thathave to be adhered to, andunfortunately all other stepshave to wait for thecompletion of the EIA to beable to be done, hence therevision.
ENGINEERING SDI
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NEW (ADDITIONALINDICATOR TOUPGRADING OFSANITATIONINFRASTRUCTURE)
Sanitation Upgrading ofSanitationinfrastructure
PROPOSEINDICATOR:
No. of householdssupplied with new VIPToilets
PROPOSEDTARGET:Q31085 Householdssupplied with new VIPtoilets
Q4N/A
Annual target1085 Householdssupplied with new VIPtoilets
REASON FORCHANGING:
This is new KPI for2016/17 financial year.There were no fundsavailable for it (VIPSanitation projects) duringthe period where targetswere set. However thingshave since changed andfunds have been madeavailable to ADM throughthe new grant WSIG hencethe new target.
ENGINEERING SDI
KPI 16 Fire Services Construct andoperationalizelegally compliantfire stations in thedistrict
ORIGINALTARGET:
Q3Progress onconstruction of 1 firesafety & emergencyfacility
REASON FORCHANGING:
Delays on whether toappoint or not to appointwas the issue in theprojects. After an number ofdiscussions by the affecteddepartments it was thendecided to appoint on a
ENGINEERING SDI
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Q41 fire safety &emergency facility 20%constructed inButterworth
Annual target1 fire safety &emergency facility 20%constructed inButterworth
PROPOSEDTARGET:Q3Appointment of thecontractor
Q41 fire safety &emergency facility 20%constructed inButterworth
Annual target1 fire safety &emergency facility 20%constructed inButterworth
reduced scope based on theavailable budget of R 2 000000
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KPI 18 WasteManagement
Implementationof the IntegratedWasteManagementPlan
ORIGINALTARGET:
Annual targetPhase 3 of Solid WasteTransfer Stationcompleted inAmahlathi.
PROPOSEDTARGET:
Annual targetEastern regional wastesite operated andmaintained
REASON FORCHANGING:
There was an error on theannual target only. ENGINEERING SDI
KPI 19 Transport Implementationof the IntegratedTransport Plan
ORIGINALTARGET:
Q4Completion ofupgrading of thefacility.
Annual target1 Public TransportFacility upgraded
REASON FORCHANGING:
Delays were experienceddue to the termination of theexisting Service Provider ofthis project. ADM wentthrough a tender process inorder to appoint another SPto complete the work
ENGINEERING SDI
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PROPOSEDTARGET:
Q4Progress on upgradingof the facility.
Annual target1 Public TransportFacility upgraded
KPI 25 Ruraldevelopment
Implementationof the NationalPresidential RuralDevelopmentInfrastructureprogram
ORIGINALTARGET:
Q3Progress report on thesupported RuralDevelopment Strategyprograms (through theparticipation in theAgri-Park)
EvidenceSigned report on theparticipation of Agri-Park.
Q4Progress report on thesupported RuralDevelopment Strategyprograms (through the
REASON FORCHANGING:
To correct the wording ofthe target and evidence LHSED LED
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participation in theAgri-Park)
EvidenceSigned report on theparticipation of AgricPark
PROPOSEDTARGET:
Q3Progress report on ruraldevelopmentprogramme
EvidenceSigned report on therural developmentprogramme
Q4Progress report on ruraldevelopmentprogramme
EvidenceSigned report on therural developmentprogramme
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PROGRESS ON RESOLVING CHALLENGES IDENTIFIED IN THE 2014/2015 AND2015/2016 ANNUAL REPORTS
2014/2015
The Amathole District Municipality received an unqualified audit opinion with emphasis of
matter issues for the 2014/15 financial year. It must be noted that the ADM had fully disclosed
the matters noted under the Emphasis of Matters paragraph. The audit report also contains
findings on a few matters relating to non-compliance with certain laws and regulations and
inadequate internal controls. The matters of non-compliance do not influence the opinion
issued. Once again the municipality received “a clean audit opinion” on the audit of
performance information.
In order for the municipality to achieve a clean audit, it must obtain an unqualified audit
opinion, no items identified within the Emphasis of Matter paragraphs and no findings on non-
compliance with laws and regulations. In addition the municipality should ensure that there
are no significant weaknesses in internal controls.
The Auditor General was of the opinion that Senior Management did not always exercise
adequate oversight responsibility over reporting on pre-determined objectives, compliance and
related internal controls. This was the result of not adequately monitoring the functioning of
internal controls, in year reporting and progress with the implementation of the audit action
plan. As a result non-compliance with the MFMA and material misstatements on the annual
performance report were only identified during the audit process.
To ensure that all audit findings are addressed, an audit action plan was developed which assign
planned responses, responsibilities and timeframes to relevant officials. This is currently being
monitored and reviewed by related HOD’s to ensure that all issues raised by Auditor General
are addressed.
Below is the progress made as at December 2016 on the 2014/15 Audit Action Plan. Out of 50
actions to be undertaken, 8 have not been fully addressed.
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2015/2016
The Amathole District Municipality once again received an unqualified audit opinion with
emphasis of matter issues for the 2015/16 financial year. The audit report also contains findings
on a few matters relating to non-compliance with certain laws and regulations and inadequate
internal controls. The matters of non-compliance do not influence the opinion issued.
In order for the municipality to achieve a clean audit, it must obtain an unqualified audit
opinion, no items identified within the Emphasis of Matter paragraphs and no findings on non-
compliance with laws and regulations. In addition the municipality should ensure that there
are no significant weaknesses in internal controls.
Below is a table detailing the findings of non-compliance with laws and regulations and weak
internal controls together with the proposed remedial action.
No. Non-Compliance Issues Remedial Action1. Expenditure Management
Money Owed by the ADM was notalways paid within 30 days, as requiredby section 65(2)(e) of the MunicipalFinance Management Act
Reasonable steps were not taken toprevent irregular, 62(1)(d) of theMunicipal Finance Management Act
A register of invoices received by the ADM isutilized to track invoices within the ADM.Monthly reports are prepared to monitorcompliance with Section 65(2)(e). The ADM hada 88% compliance rate, however due to cash flowconstraints, invoices could not always be paidwithin 30 days of receipt. Invoices could only bepaid once cash had been received.
The ADM has an approved policy for Irregular,fruitless and wasteful and unauthorizedexpenditure which is implemented.
Procedures are in place to prevent, detect andrectify irregular expenditure, hence the immaterialamount of irregular expenditure disclosed in theannual financial statements.
The irregular expenditure disclosed in the annualfinancial statements was identified by the ADM
2. LeadershipSenior management did not alwaysadequately oversee reporting on
Controls and processes will be strengthened tocontinue to prevent and detect instances ofirregular expenditure. Timely reporting of
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No. Non-Compliance Issues Remedial Actionpredetermined objectives, complianceand related internal controls. This wasthe result of not adequately monitoringthe functioning of internal controls, in-year reporting and progress with theimplementation of the audit action plan.As a result, non-compliance with theMFMA and material misstatements onthe annual performance report were onlyidentified during the audit process
identified and un-prevented instances of irregularexpenditure and fruitless and wasteful expenditurewill continue to be performed to facilitateinvestigation by Council if required.
Reports on Irregular Expenditure are presented toboth the Audit and Risk Committee and MPACcommittee for consideration and the exercise offurther oversight
Monthly financial dashboards and the AuditAction plan are presented at the EMC and AuditCommittee
Section 71 reports are presented to the MPACcommittee
Timely reporting in all council structures andstrengthening of internal controls
3. Financial and PerformanceManagementThe annual performance reportsubmitted for auditing contained materialmisstatements due to a lack ofdocumented standard operatingprocedures for the recording of actualachievements and inability to producesufficient and appropriate supportingevidence for reported performance.These material misstatements weresubsequently corrected. In addition,compliance with applicable legislationwas not adequately monitored during theyear, which resulted to materialcompliance findings.
For non-compliance issues refer to point oneabove
Creating a register for monitoring theDevelopment of Standard Operating Proceduresfor all SDBIP indicators
4. GovernanceAlthough the internal audit unit and auditcommittee met regularly throughout theyear, they did not identify, report andrecommend improvements todeficiencies to key controls necessary forcredible reporting on predeterminedobjectives to the accounting officerduring the year under review.Consequently, material misstatements in
Management are to use internal audit reports as atool to assist in improving control weaknesses andbecoming audit ready.
Action plans are developed by management toresolve findings by the Internal Audit unit.
The monitoring and presenting of these plans tothe EMC and Audit and Risk Committees to assist
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No. Non-Compliance Issues Remedial Actionthe annual performance report as well asinstances of non-compliance withlegislation were only identified duringthe audit process
in adequate and timely implementation willcontinue and be strengthened.
Constant review of performance at all levels
Review of Performance Information by Head ofDepartments
(ii) DRAFT MID – YEAR BUDGET AND PERFORMANCE ASSESSMENT OF
ASPIRE (REFER ANNEXURE C)
PURPOSE
In terms of the section 88 (1) of the MFMA the accounting officer of the municipal entity mustby 20 January of each year assess the performance of the entity during the first half of thefinancial year, taking into account:
management accounts for the first half of the financial year
targets set in the service delivery, business plan other agreements with the entity’s parent municipality the entity’s annual report
And submit a report on such assessment to:
the board of directors of the entity; and the parent municipality of the entity.
The purpose of this report is to present ASPIRE’s mid-year performance report for the periodJuly 2016 to December 2016.
LEGAL/STATUTORY REQUIREMENTS
- The Constitution of the Republic of the South Africa Act 108 of 1996
- The Local Government Municipal Structures Act 117 of 1998
- The Municipal Finance Management Act 56 of 2003
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STRATEGIC DOCUMENTS
- Amathole Regional Economic Development Strategy 2007-2027
- ASPIRE Strategy 2013-2018
- ASPIRE Performance Management System
- ADM IDP 2012-2017
BACKGROUND
ASPIRE continued with the implementation of its strategy for the period under review. Thenew strategic plan is aimed at stimulating the rural economy through, namely agriculture,heritage & tourism and small towns’ regeneration. These three pillars form the core businessof ASPIRE, and it is initiatives in these three areas that are implemented in the various corridorswithin the Amathole region. The focus of the strategy is on empowerment of women, youthand people with disabilities to ensure that they play a role in the economy of the region.
Whilst work continued at Aspire in keeping the organisations operating, limited work wasachieved on the core business of Aspire due to a lack of funding. The challenges facing theagency have resulted in the agency achieving only 55% of its quarterly targets. Thesechallenges include the constrained budget, capacity at Executive Management level due to theabsence of a CEO, and a lack of approved funding from external funders for the implementationof projects in the core business.
The challenges experienced can be attributed to the lack of a permanent CEO since December2014. Between the two period ASPIRE did not have a permanent CEO, approximately fourpeople have acted in CEO’s position. This direly affected the implementation of a strategy andcoherent running of an organization. This was also a period in which ASPIRE had four peopleacting in a CFO position. The absence of the two legislated positions made funding impossibleas the situation rendered the organization not worthy to invest in. A permanent CFO has sincebeen appointed as from October 2016 for a period of a year.
Adding to these challenges, the Company Secretary (CS) has resigned as from the 31 December2016, making way for the appointment of a firm to provide services of a company secretary.The services are to be provided as and when needed.
Similarly three supply chain management committees have been established to assist theorganization to implement its supply chain management policy and MFMA and other legalprescripts. The committees are:
Bid specifications
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Bid Evaluation
Bid Adjudication
Training was scheduled for all committee members, however, time constraints have onlyallowed executive committee members and committee chairpersons to receive trainingconducted by Amathole District Municipality. The Provincial Treasury was requested toprovide this training given financial challenges. However, the three committees arefunctioning, though with challenges. A supply chain specialist has been availed by theAmathole District Municipality as and when needed.
There was stability at the Board level, following appointment of 9 permanent board membersto serve a period of three years. However, 2 board members (Ms. P. Loyilane) has sinceresigned on 26 June 2016, and (Mr. Metuse) from 28 July 2016. Of the 9 board members, 3members also served on the Interim Board of 5 members.
Progress over the past 6 months are provided in line with ASPIRE’s strategic goals, namely:
1. Enhance Governance, Board Support, Compliance and Legal Services
2. Create an Efficient Corporate Services Environment
3. Ensure Compliance with Finance and Supply Chain Policies
4. Effective Project Management and Implementation
1. ENHANCE GOVERNANCE, BOARD SUPPORT, COMPLIANCE AND LEGALSERVICES
OBJECTIVE
Being a good and effective service organisation
ASPIRE has 6 projects that fall under this strategic objective, namely:
Governance Documents and Effectiveness of the Board
Review Board charters, board committee charters or TOR and Board policies
Incorporate Aspire in terms of the Companies Act 2008
Coordinate functioning of Board oversight structures
Ensure compliance with key legislation and board committee charters
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A total of 3 targets from 6 relating to the above projects were achieved by mid-year (50%).Those that were not achieved were due to issues beyond the control of the organisation andcapacity constraints at executive management level due to the absence of a permanent CEO.
2. CREATE AN EFFICIENT CORPORATE SERVICES ENVIRONMENT
OBJECTIVE
To provide seamless support to ASPIRE business processes, based on best practices andtechnology to serve customers
ASPIRE has 5 projects that speak to this strategic objective, namely: Implementation of the Employment Equity Plan
Implementation of the Health and Safety Policy
Implementation of the Workplace Skills Plan
Conduct and annual review and development of HR policies
Coordinate performance reporting, monitoring and evaluation
A total of 7 targets of 15 relating to the above projects were achieved (46%). The targets notachieved were due to capacity constraints and the limited budget which limited theimplementation of the projects, such as training and design of the annual report.
3. ENSURE COMPLIANCE WITH FINANCE AND SUPPLY CHAIN POLICIES
OBJECTIVE
To ensure sound and sustainable management of Aspire finances
ASPIRE has 10 projects under this strategic objective: Submission of S87 reports to ADM
Improvement of Aspire’s working capital
Implement reviewed SCM systems and procedures to address issues causing deviations
Annual Financial Statements
Conduct an Annual Review and Development of new Finance Policies
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Monitoring and reporting on contractual commitments and performance of serviceproviders
Implementation of the Internal Audit Management action plans
Implementation of the Risk Master Plan
Implementation of Standard Chart of Accounts
Asset Management and Tracking
A total of 15 targets of 19 relating to the above projects were achieved (78%). The targets notachieved were due to capacity constraints and circumstances outside the scope of Aspire whichlimited the implementation of the projects.
4. EFFECTIVE PROJECT MANAGEMENT AND IMPLEMENTATION
OBJECTIVE
Economically empowered farmers and communities unlock agricultural assets in theirlocalities to ensure a thriving commercial agricultural sector within Amathole
ASPIRE has 2 projects that speak to this objective, namely:
Business plans for honey and aloe processing projects
Fundraising for Agriculture projects
A total of 1 target of 3 relating to the above projects were achieved (33%). The targets notachieved were due to a lack of funding which limited the implementation of the projects.
OBJECTIVE
Increase the Tourism Sector contribution to the GDP of Amathole using the rich culture andheritage of ADM
ASPIRE has 2 projects that speak to this objective, namely:
Operationalisation of Emthonjeni Artists Retreat
Fundraising for Culture, Heritage and Tourism projects
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A total of 1 target of 2 relating to the above projects were achieved (50%). The target notachieved was due to a lack of funding which limited the implementation of the projects andproperty not transferred to a local municipality.
OBJECTIVE
Enhance identified small towns within Amathole to enable them to support sustainableeconomic development initiatives.
ASPIRE has 2 projects that speak to this objective, namely:
Alice Transport Hub
Fundraising for upgrading of small towns
A total of 0 targets of 2 relating to the above projects were achieved (0%). The targets notachieved were due to a lack of funding which limited the implementation of the projects. AliceTransport Hub was not achieved because of not finding a suitable contractor following theprocurement process started during 205/2016 financial year.
CONCLUSION
ASPIRE has 49 approved quarter 2 targets for the current financial year, of which 27 wereachieved (55%).
OPERATIONS REPORT – Progress on projects
1. INTRODUCTION
Performance Report of the Operations Unit of ASPIRE is herein presented. The report coversthe period from 01 July to 31 December 2016. The report is structured according to the AnnualPerformance Plan of ASPIRE, with details given on the deliverables envisaged for theFinancial Year 2016/17.Informing 2016/2017 financial year was the approved ASPIRE Strategy.
The report is structured in the following manner:
Progress against the Annual Performance Plan (APP);
Key Highlights for Quarters 1 and 2;
Current Status of Projects;
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Challenges currently experienced by the Operations Unit;
Status of Legacy Projects
Projects Submitted for Funding for FY 2016/17
Each deliverable is reported on under the strategic targets, namely:
Agriculture and Rural Development;
Heritage and Tourism;
Economic Infrastructure
Small Town Regeneration;
Rehabilitation of Natural Resources.
The identified areas and projects to be pursued are as follows:-
Projects Requested BudgetAlice Park R4 millionMama Annie Silinga Memorial Garden R3 MillionEmthonjeni Artist Retreat R4 millionTotal Budget requested R11 MillionProjects Allocated BudgetKeiskammahoek Blueberries R14 000 000Ngangegqili Livestock Improvement R 0Hamburg Fish Farm R 500 000Development of Aloe Processing Business Plan R 500 000Fundraising for agricultural projects R 0
Total Budget R15 000 000
2. KEY HIGHLIGHTS FOR QUARTERS 1 and 2
The following are the most notable highlights for ASPIRE Operations for Quarter 2:
ASPIRE has successfully formulated the 2016/2017 Annual Performance Plan
Submission of proposals for funding to De Beers, Anglo American and AfricanRainbow Minerals
Revision of Emthonjeni Artist Retreat Operational Plan
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Development of a list of culture, heritage and tourism projects for 2016/2017 financialyear
Extension of Alice Park to incorporate Second Phase which deals with heritage at therequest of local stakeholders.
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Page 39
PROGRAM
SUBPROGRA
M
PROJECTNAME
MUNICIPALITY
BUDGET
EXPENDITURE
TODATE
PROJECT STATUS CHALLENGES REMEDIALACTION
PORTFOILIO OFEVIDEN
CE
RURALDEVELOPMENT &&AGRICULTURE
Development ofAmatholeHoney andAloeProcessingBusinessPlan
Ngqushwa andNkonkobe
0.00 R 0.00 1. Site has beenidentified at Tyefu.
2. A proposal has beenpresented by CSIRto ASPIRE.
3. NAMC to give anup-date.
ASPIRE’s lack ofbudget is a hindranceto stakeholdermanagement ormobilization thereof.
CSIR’scontinuousreminders.
Minutesand e-mails.
Fundraising foragricultureprojects
Development offundingproposals
Amathole R 0.00 R 0.00 1. Discussions between
ASPIRE and
DRDLR are on-
going for the release
of R14 million.
2. A request for
previous invoices
has been submitted
to ATS and some
have been
submitted.
Department’savailability.
Continuousengagementwith thedepartments
Proposal
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3. A meeting between
ASPIRE, DRDLR
and DTI will sit at
the earliest
convenience of DTI.
4. Farmer training
proposal has been
submitted to NSF.
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3. CURRENT STATUS OF PROJECTS.
PROGRAM
SUBPROGRAM
PROJECTNAME
MUNICIPALITY
BUDGET EXPENDITURE TO
DATE
PROJECTSTATUS
CHALLENGES
REMEDIAL
ACTION
PORTFOLIO OFEVIDEN
CE
AliceRegeneration
AlicePedestrianBridge
Nkonkobe R 4 305000.00
R3 732 956.00
Erection ofSteel Bridgehas beencomplete.
Contractorcommencedwithformworkandconcrete.
Timedelays dueto collapse.
Completion ofotheroutstanding worksto bedone.
Photographs,Minutes ofSiteMeetings
Alice CBDUpgrade
Nkonkobe R17 237 000.00
R 9 214906.56
ContractPeriod: 19Months
Insurance
Replacement Insurance/
Photographs,Minutes ofSiteMeetings,Payment
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PublicLiabilityInsurancehas beenprovided bycontractor.Proof ofWorkman’sCompensationInsurancehas beenprovided byContractor.Letter ofGoodStandingfrom Deptof Labourhas beenprovided bythecontractor.
Sub-Contractors
No morethan 25% of
Certificates
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the value ofthe contractwas to besubcontracted. Thefollowingwork wassubcontracted:-
Concretework(premixandoverlay)
Electrical
Landscaping
PaymentCertificates
55% of theconstructionproject
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value hasbeen paidout to thecontractor.
Engineers
Prices forHawkerStalls to besubmitted toQuantitySurveyor
Environmental
TereccoEnvironmental has beenappointed astheEnvironmentalConsultantsfor theproject.
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SocialFacilitation
RJN are thesocialfacilitatorsfor theproject.
A prayerceremonytook placeon 31October2015, whichwas aprerequisitefor thedemolitionof thememorialfor fallenheroes.There wereno negativeresponses.A newmemorial tobe
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registeredby Aspirewith theHeritageCouncil.
Health andSafety
SafeWorkingPracticehave beenappointed asthe Healthand SafetyConsultantsfor theproject. SiteIncidences -Nil.
VariationOrders
A VariationOrder wassubmittedand
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approved,however ithad nofinancialimplications.
Work isprogressingsteadily onsite as perproject plan.
Next Step
RenovationofMunicipalOfficeswhich willconsist ofpainting andreplacementof Guttersand FaciaBoards.
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AliceTransport Hub
Nkonkobe R17 939 189.
46
3 098 753.00 1. Procurementprocesswascompleted.
2. Nosuitablecontractorwas foundthroughtheprocess.Funds stillwithTreasury.Adiscussionhasalreadystarted toreceivefunds andcontinuewith theproject.
Procurement ofContractor
Speed Upprocurementprocess.
Bid SpecMinutes
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PROGRAM SUB PROGRAM PROJECT NAME MUNICIPALITY BUDGET EXPENDITURETO DATE
PROJECTSTATUS
CHALLENGES REMEDIALACTION
PORTFOLIOOF
EVIDENCE
SpecialProjects
Clearing ofInvasive AlienPlants
Natural ResourceManagement
Mnquma and Mbhashe R8428.982.00
R0 1.Vegetabl
e bedspreparedin DuncanVillage andZiphunzanasites.
2. 5300 m3of dirtexcavatedinZiphunzanaandZwelitshaward 41.
3. Soilcultivationdone in
Procurementprocess alreadyundertaken toappointcontractors.
1. List ofbeneficiariesemployed inthe NRMprojects.
2. Contractoragreements
3. Beneficiaryemploymentagreements.
4. Time sheets.
5. Quotationpacks.
6. Quarterlyreports.
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Zwelitshaward 25.
4. 15 000pamphletshave beendevelopedfor theeducationandawarenesscampaign5. 10 NoDumpingsigns wereerected inall 5 sites.
6. 5 steelcontainersdeliveredin 5 sites toserve asshelter,office, andstorage.
7. R942957.93 wasspent
7. Inspectionreports.
8. Expenditurereport.
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8. R2 465187.00receivedfrom theDEA.
Waste Management EC - Adopt a Spot BCMM Due to projectfundingexhausted notprojectimplementationwas realized.2016/2017funding requestwas submitted tothe DEA.
Supply ChainManagementPolicy of thecompany hasbeen followedto procureservices of thequalifiedArchitects butthe serviceshave not beensecured and assuchcorrespondencewould bewritten toappointdirectly aqualifiedserviceprovider.
Reviewindividualtenderssubmitted peradvertisementandrecommendappointment.
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4. CHALLENGES CURRENTLY EXPERIENCED BY OPERATIONS.
The Operations unit continues to face challenges due to insufficient funding from the operations
budget.
Projects that are ongoing are those that have been externally funded, while there is no budget to
start new projects. During 2015/2016 financial year more than 15 proposals were submitted for
funding to the following organizations and departments:
Department of Arts and Culture
Department of Sport, Recreation, Arts and Culture
Department of Economic Development, Environmental Affairs and Tourism
National Lotteries Commission
None of the submitted projects received any funding, despite satisfying all the funding
requirements. The situation led to lack of projects for 2016/2017 financial year, dictating that the
financial year is to be spent on more fundraising and stakeholder mobilization.
At the end of 2015/2016 Financial Year, Programme Manager: Small Towns resigned. This
impacted on the implementation of projects for 2016/2017 financial year. Largely due to
ASPIRE’s inability to retain competent personnel because of the following:
Instability and job security
Prevailing financial position of the economic agency
Resignations continued unabated during the first two quarters of 2016/2017 financial year.
Towards the end of Quarter 2 another programme manager, responsible for Agriculture and Rural
Development resigned because of better offers elsewhere. The resignation of any employee renders
the organization in a precarious situation, considering training and empowerment of such an
employee.
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5. STATUS OF LEGACY PROJECTS
ASPIRE has been implementing a range of other legacy projects, most of them in the handover
stage and some of them without budget.
5.1 Hamburg CBD Regeneration
ASPIRE developed a number of buildings as part of Hamburg Regeneration Strategy, though not
utilized by ASPIRE, the organization continued to physically protect them. This continued while
the buildings were partly used by another organization. For example, the Music Academy, Arts
Centre that were used by Keiskamma Trust. Two security personnel since 2012 were hired and
paid for by ASPIRE. When funds dried the two officers were informed and told that their services
were no longer needed. The buildings still remain not transferred.
A discussion between ASPIRE and Ngqushwa Municipality in 2016 resolved that ASPIRE should
develop a comprehensive report, indicating the background to the buildings, intention, budget
etc.in order to assist the municipality to take an informed decision.
6. PROJECTS SUBMITTED FOR FUNDING FOR THE 2016/17 FINANCIAL YEAR
The Blueberries project has funds approved by the Department of Trade & Industry (DTI) and the
Department of Rural Development respectively and ASPIRE is continuing to follow up on the
status of such funds:
Blueberries Project (R14 million) – Approved and withheld due an outstanding process
between Rural Development and the DTI.
National Skills Fund (R7 075 406.80) – Application for training of existing agricultural
entities submitted, feedback pending.
Alice Park
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Emthonjeni Artist Retreat
Mama Annie Silinga Memorial Garden
7. CONCLUSION
The massive resignations the organization is experiencing are other negativity the organization
continues to receive.
Non-availability of funds continues to impact on the implementation of identified projects,
especially in projects where municipalities and communities were already informed about the start
of such. The existing stability of ASPIRE is likely to cause a negative effect especially the
consistent newspaper articles about administration and status of funds. No funder would align itself
with an ailing and bankrupt organization.
While a process to appoint a permanent CEO on a five contract bases is started, it is believed that
some form of stability would start to influence how the organization consolidates its space in the
economic development and environmental sustainability. Coupled by the appointment of CFO,
ASPIRE should be able to move forward without further hindrances.
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QUARTER 2: FINANCE REPORT
TABLE OF CONTENTS
Item Heading Page
1 Revenue by Source 25-26
2 Expenditure 27-33
3 Statement of Financial Performance – December 2016 34-25
4 Statement of Financial Position – December 2016 35-36
5 Cash-flow Statement – December 2016 37
6 Cash and Cash Equivalents – December 2016 38
7 Report on SCM Implementation 38-39
8 MSCOA & SAP Roll-out 39
9 Conclusion 39
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REVENUE & EXPENDITURE
1. REVENUE BY SOURCE
The table below depicts management accounts as at 31 December 2016 in line with the budget as
approved by the Board. This report further attempts to provide detailed explanations on variances
between the approved budget and actual collections as at mid-year.
Budgeted revenue for the entity comprises the following categories: -
ADM Funding
Third Party Grants
Sundry Income including Project Implementation Fees
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
INCOME - ADM Funding 17,500,629 8,750,315 7,821,636 928,679 10.61Roll over from ADM funding - - - - - IDC Grant - - - - - Third Party Grant - Special Projects 25,743,909 12,871,955 3,335,194 9,536,761 74.09 - Third Party Grant - Rural Development 5,000,000 2,500,000 - 2,500,000 100.00 - Third Party Grant - Heritage, Culture and Tourism 5,000,000 2,500,000 - 2,500,000 100.00 - Third Party Grant - Small Towns Regeneration 67,000,000 33,500,000 - 33,500,000 100.00Roll over from DEA projects 750,000 375,000 - 375,000 100.00NDPG Capital Grant 11,000,000 5,500,000 239,484 5,260,516 95.65NDPG Rollover Amount 5,600,000 2,800,000 - 2,800,000 100.00 - To Fundraise - - - - - - NDPG Technical Assistance - - - - -EA Operations - - - - -Roll over from EA operation Bdget 30,000 15,000 - 15,000 100.00 - Sundry Income - - 68,335 -68,335 No Result - Implementing fees 2,500,000 1,250,000 - 1,250,000 100.00TOTAL INCOME 140,124,538 70,062,269 11,464,649 58,597,620 83.64
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ADM FUNDING
Whilst the total approved budget by the board equals R17.5 million, ADM only approved a budget
totalling R12.5 million.
Collections on this revenue category depict an under collection of 10.6% (R928 thousand). As
indicated in the paragraph above, transfers that are effected by ADM are in line with the R12.5
million budget which is contrary to the budget as approved by the Board totalling R17,5 million.
The continued financial sustainability of ASPIRE is at risk if ADM does not adjust this budget
upwards during their mid-year adjustment as the current appropriated funds will not even be
sufficient to cater for ASPIRE’s budgeted payroll costs (R13,1 million).
THIRD PARTY GRANT
The total budget approved for third party grants totals R120,1 million. Most of the budgeted grantsto be received were brought into the budget on the proviso that business plans submitted to thevarious departments for funding would be approved resulting in funds flowing over to ASPIRE.However these did not materialize. Such funding submissions were made to the followingpotential funders:-
Wholesale and Retail SETA
National Skills Fund – Rural Development
National Lottery (Funding Proposal submitted was subsequently declined)
Sports, Recreation, Arts and Culture (Still awaiting a response)
Department of Economic Development, Environment and Tourism (Funding Proposal was
subsequently declined)
Current projects that ASPIRE is busy implementing are those that were received in the previousfinancial year and were thus brought forward to the current financial year as Unspent ConditionalGrants; viz:
1. Adopt a Spot
2. Natural Resources Management
3. BCMM Waste Management
Collections on this category of revenue depict an under-collection of 74% (R9, 5 million) withactual expenditure incurred (transfers from the respective grant accounts) on these grants totalingR3, 3 million as at 31 December. It must also be mentioned that during the budgeting periodASPIRE anticipated that additional funding would have been transferred from the departments forwhich these projects are implemented. However, this also did not materialize.
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Also, included in the R120, 1 million for third party grants is R16, 6 million in lieu of NDPGfunds. However, ASPIRE financial records as at 01 July 2016 depict only available funds forNDPG totaling R10, 4 million.Collections on this category of revenue (NDPG) depict an under collection of 96% (R5, 2 million)as at mid-year. This was in lieu of revenue recognition on expenditure incurred during August. Inline with national treasury requirements, an application for the roll-over of these funds wassubmitted to national treasury but unfortunately rejected. These funds were thus returned back tothe national treasury during November.
SUNDRY INCOME AND PROJECT IMPLEMENTATION FEES
With the exception of sundry revenue totaling R68 thousand, no further revenue has been receivedfor project implementation fees.
2. EXPENDITURE
The table below provides a detailed analysis of budgeted expenditure per category as well as percost centre/vote. The following votes are included in the entity’s budget: -
Governance/Legal/Compliance
CEO and Strategic Services
Operations
Corporate Services
Finance & SCM
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As at mid-year, the entity has under-spent the approved budget by 84% (R59,2 million of the pro-rata budget). Significant under-expenditure has been incurred in the following cost centre’s/votes.
o Governance/Legal/Compliance - 70% (R718 thousand)
o CEO & Strategic Services – 100% (R78 thousand)
o Operations Department – 95% (R57,3 million)
2.1 GOVERNANCE/LEGAL/COMPLIANCE
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
EXPENDITUREGOVERNANCE/LEGAL/COMPLIANCE 2,052,500 1,026,250 307,642 718,608 70.02
CEO & STRATEGIC SERVICES 157,000 78,500 - 78,500 100.00
OPERATIONS DEPARTMENT 120,513,909 60,256,955 2,947,840 57,309,115 95.11
CORPORATE SERVICES 16,011,129 8,005,564 6,756,296 1,249,268 15.61- -
FINANCE AND SCM 1,390,000 695,000 820,807 -125,807 -18.10
TOTAL EXPENDITURE 140,124,538 70,062,269 10,832,585 59,229,684 84.54
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
EXPENDITUREGOVERNANCE/LEGAL/COMPLIANCE 2,052,500 1,026,250 307,642 718,608 70.02 - Board Expenses 652,500 326,250 268,331 57,919 17.75 - Legal Fees & Secretarial Support 1,230,000 615,000 39,311 575,689 93.61 - Travelling and Accommodation 120,000 60,000 - 60,000 100.00 - Refreshments / Catering - Board activities 30,000 15,000 - 15,000 100.00 - Board Evaluation - - - - - - Board Events/Training - - - - - - Printing and Stationery 20,000 10,000 - 10,000 100.00
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Included as major items in the budget for this vote are board expenses as well as legal fees andsecretariat support. As at mid-year, board expenditure has been under-spent by 18% (R57thousand). It should however be emphasized that this does not include board fees claimed inDecember for the ad-hoc meetings held. Continuing to hold such ad-hoc meetings will likely resultin over-expenditure in budgeted board fees.
Legal and secretariat support was also under-spent by 93% (R575 thousand) as at mid-year. Theapproved budget in this category was compiled with the anticipation that the company secretarycontract was not going to be extended to 31 December. Necessary adjustments will thus befactored in the mid-year adjustments budget.
2.2 CEO & STRATEGIC SERVICES
There was no expenditure incurred under this vote as at mid-year. Costs associated with the ActingCEO were debited under the operations budget.
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
EXPENDITURECEO & STRATEGIC SERVICES 157,000 78,500 - 78,500 100.00 - Travelling and Accommodation 150,000 75,000 - 75,000 100.00 - Refreshments / Catering 5,000 2,500 - 2,500 100.00 - Printing and Stationery 2,000 1,000 - 1,000 100.00
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2.3 OPERATIONS DEPARTMENT
Included as major items in the budget for this vote is projects expenditure. As explained under therevenue component, most of the expenditure budgeted on this component was in anticipation ofreceiving grants from the various departments. This however did not materialize. As at mid-year,projects expenditure has been under-spent by 95% (R57,1 million pro-rata expenditure). Currentexpenditure realized was in lieu of Adopt a spot; Natural Resources Management; NDPG grant aswell as BCMM grant (Funds transferred to finance operations).
The proposed adjustments budget as at mid-year has thus adjusted downwards both revenue andexpenditure on this category in line with what will realistically be realized by ASPIRE.
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
EXPENDITUREOPERATIONS DEPARTMENT 120,513,909 60,256,955 2,947,840 57,309,115 95.11 - Direct Programs (Projects) 120,123,909 60,061,955 2,891,537 57,170,418 95.19 - Project Management Training 120,000 60,000 - 60,000 100.00 - Travelling and Accommodation 250,000 125,000 56,303 68,697 54.96 - Printing and Stationery 20,000 10,000 10,000 100.00
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2.4 CORPORATE SERVICES
PERSONNEL COSTS
As at mid-year, personnel costs have been underspent by 16% (R1,2 million pro-rata budget). Thisis as a result of resignations as well as budgeted vacant positions that were not filed as at mid-year.
Necessary adjustments will also be processed as part of the mid-year adjustments budget.
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
EXPENDITURECORPORATE SERVICES 16,011,129 8,005,564 6,756,296 1,249,268 15.61 - Staffing (Cost to Company) 13,167,949 6,583,975 5,804,454 779,521 11.84 - Levies (Seta) 131,679 65,840 - 65,840 100.00 - Recruitment 50,000 25,000 143,000 (118,000) -472.00
- Staff Development and Training 100,000 50,000 - 50,000 100.00
- Staff Wellness & Gifts 50,000 25,000 16,578 8,422 33.69 - Rental/Rates - Offices 1,122,000 561,000 445,962 115,038 20.51 - Rental - other - - 6,665 (6,665) No Result - Rental - Plants, Water, Hygiene Tools 6,000 3,000 3,382 -382 -12.73 - Photocopier Rental 65,000 32,500 16,988 15,512 47.73 - Rental of Equipment (alarm) 22,000 11,000 - 11,000 100.00 - Computer Equipment (new) 200,000 100,000 - 100,000 100.00 - Computer Software (new) 100,000 50,000 7,581 42,419 84.84 - Electricity & Water 35,000 17,500 - 17,500 100.00 - Security - - 2,267 (2,267) No Result - Stores and Materials 40,000 20,000 3,184 16,816 84.08 - Printing, Stationery and Consumables 175,000 87,500 37,061 50,439 57.64 - Annual Report 150,000 75,000 1,950 73,050 97.40 - Website Maintenance & Usage 50,000 25,000 - 25,000 100.00 - Internet 30,000 15,000 - 15,000 100.00 - IT Governance and Support 40,000 20,000 31,871 (11,871) -59.36 - Maintenance- Computers 15,000 7,500 877 6,623 88.31 - Telephone 250,000 125,000 157,521 -32,521 -26.02 - Postage/Courier 6,500 3,250 258 2,992 92.06 - Repairs and Maintenance - Office & Furniture 5,000 2,500 1,245 1,255 50.20 - Subscriptions - - 13,374 (13,374) No Result - Insurance 200,000 100,000 62,078 37,922 37.92
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OFFICE RENTAL/RENTAL OF OTHER EQUIPMENT
This category was underspent by 21% (R115 thousand pro-rata expenditure) as at mid-year.Considering that the rental agreement with the current landlord has been revised and extended bya further twelve months period at a reduced rental, adjustments to the approved budget will alsobe factored on the mid-year adjustments budget.
Rental of other equipment will also be properly aligned during the mid-year adjustments budgetprocess.
TELEPHONE
Telephone costs continue to be the major cost driver on administrative expenditure. As at mid-year, this category was over-spent by 26% (R32 thousand rands, pro-rata expenditure). Allexisting cell-phone contracts were terminated as at 31 December with new contracts entered intounder the name of each staff member. This method is expected to yield savings on telephone costsmoving forward.
Also, a new contract for a PABX has been entered into with the anticipation that it will provide abudget monitoring and maintenance module so as to curtail escalating costs for telephone.
2.5 FINANCE AND SCM
AUDIT FEES
Audit fees in lieu of the audit by auditor general have been over-spent by 48% (R190 thousandpro-rata expenditure) as at mid-year. Whilst he audit for the 2015/16 financial year was completedby November, however the final billing has not as yet been finalized by the auditor general.
DESCRIPTION
APPROVEDBUDGET2016/17
Q2 Pro - RataBudget
December 2016
Q2 ActualRevenue/Exp. -31 DEC 2016 VARIANCE %Variances
EXPENDITUREFINANCE AND SCM 1,390,000 695,000 820,807 -125,807 -18.10 - Audit Fees 800,000 400,000 590,109 -190,109 -47.53 - Accounting Fees 150,000 75,000 114,589 (39,589) -52.79 - Bank Charges 35,000 17,500 18,434 -934 -5.34 - Depreciation & Impairment 385,000 192,500 84,755 107,745 55.97 - Travelling and Accommodation 20,000 10,000 - 10,000 100.00 - Advertising 3,774 No Result - General Expenses - - 9,146 -9,146 No Result
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DEPRECIATION
As at mid-year, depreciation expense is under-spent by 55% (R107 thousand pro-rata expenditure).Most of the entity’s assets have fully been depreciated and due to cash-flow constraints there areno funds to replace them.
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3. STATEMENT OF FINANCIAL PERFORMANCE – DECEMBER 2016
Amathole Economic Development Agency (SOC) Limited(Registration number 2005/030812/07)Trading as ASPIREAnnual Financial Statements for the period ended 31 December 2016
Statement of Financial Performance as at 31 DECEMBER 2016DEC 2016 2016
AUDITEDNote(s) R R
Revenue
Revenue from exchange transactionsInterest Received 67,335 57,651Other Income 1,000 347,129
Total Revenue from Exchange Transactions 68,335 404,780
Reveune from non-exchange transactionsGovernment grants and subsidies 7,821,636 18,558,192NDPG Capital grant 239,484 10,256,759Other grant income 3,335,195 7,354,381Services in kind - 959,939
Total Revenue from Non-Exchange Transactions 11,396,315 37,129,271
Total Revenue 11,464,651 37,534,051
Expenditure
Contracted expenses (239,484) (10,667,968)Depreciaton (84,755) (183,898)Employee related costs (5,804,454) (14,989,161)Finance costs (8) (3,446)General expenses (1,577,595) (3,715,668)Impairment costs - (403,229)Lease rentals (472,998) (866,950)Project expenditure (2,652,052) (6,124,741)Repairs and maintenance (1,245) (13,635)
Total expenditure (10,832,590) (36,968,696)
Operating surplus 632,061 565,355Gain on disposal of property, plant and equipment - 2,681Surplus before taxation 632,061 568,036Taxation - 191,920
Surplus for the period 632,061 376,116
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4. STATEMENT OF FINANCIAL POSITION – DECEMBER 2016
Amathole Economic Development Agency (SOC) Limited(Registration number 2005/030812/07)Trading as ASPIREAnnual Financial Statements for the period ended 31 December 2016
Statement of Financial Position as at 31 DECEMBER 2016DEC 2016 2016
AUDITEDNote(s) R R
AssetsCurrent AssetsCash and cash equivalents 5,277,619 16,310,576Receivables from non-exchange transactions 116,472 149,267VAT receivable 402,094 184,162Current Tax recievable 99,700 99,700
5,895,885 16,743,705Non-Current AssetsProperty, plant and equipment 284,984 357,981Intangible assets 4,823 10,133
289,807 368,114
Total Assets 6,185,692 17,111,819
Liabilities
Current LiabilitiesPayables from exchange transactions 1,197,407 1,394,351Unspent conditional grants 3,118,871 14,479,760Operating lease liability 21,238 21,238
4,337,516 15,895,349
Non-Current LiabilitiesOperating lease liability - -
Total Liabilities - -
Net Assets 1,848,177 1,216,470
Contributed capital 1,000 1,000Accumulated surplus 1,847,177 1,215,470Total Net Assets 1,848,177 1,216,470
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5. CASH-FLOW STATEMENT – DECEMBER 2016
Amathole Economic Development Agency (SOC) Limited(Registration number 2005/030812/30)Trading as ASPIREAnnual Financial Statements for the year ended 30 June 2016
Cash Flow Statement
Note(s)DEC 2016 R
2016 R
Cash flows from operating activities
Reciepts
Grant revenue recognition 3,607,474 18,453,939Grants (3,538,252) 19,445,223Interest & Other Income 68,335 57,651
137,557 37,956,813
PaymentsEmployee Costs (5,804,454) (14,211,046)Suppliers (5,366,052) (23,290,643)NDPG refund to ADM - -Finance costs (8) (3,446)Taxes and surpluses - 553,751
(11,170,513) (36,951,384)Net cash flows/outflows from operating activities (11,032,956) 1,005,429
Cash flows from investing activities
Purchase of property, plant and equipment - (16,702)Proceeds from sale of property, plant and equipment 7,325Purchase of other intangible assets - -Non cash acquisition of Hamburg assets - (124,695)
Net cash flows from investing activities - (134,072)
Net increase/(decrease) in cash and cash equivalents (11,032,957) 871,357Cash and cash equivalents at the beginning of the year 16,310,599 15,439,242
Cash and cash equivalents at the end of the year 5,277,642 16,310,599
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6. CASH AND CASH EQUIVALENTS – DECEMBER 2016
Included in cash and cash equivalents are conditional grants call accounts totalling to R3.1 millionas at mid-year. The rest of the cash (R2.2 million) being available to finance the on-goingoperations of ASPIRE. With the next draw-down from ADM only anticipated in March, thisplaces ASPIRE’s continued financial sustainability at a risk as it will result in the inability tofinance the short-term financial obligations.
7. REPORT ON SCM IMPLEMENTATION
In line with the requirements of the municipal supply chain management regulations, the outgoingActing C.E.O. had appointed committees in line with regulations 27, 28 and 29 (Bid SpecificationCommittee; Bid Evaluation Committee and Bid Adjudication Committees).
The ADM SCM unit continues to provide support to ASPIRE as we do not have personnel withinthis unit. A formal secondment of a staff member effective from January 2017 was approved bythe ADM municipal manager for a period of 3 months to support ASPIRE with SCM relatedmatters.
Amathole Economic Development Agency (SOC) Limited(Registration number 2005/030812/07)Trading as ASPIRE
Cash and Cash Equivalents as at 31 DECEMBER 2016DEC 2016 2016
AUDITEDR R
ABSA Cheque Account 234,533 169,205Petty Cash 58 95AEDA - STD Bank Cheque Acc 271076550 2,633,920 555,200Aspire - EC - Adopt a Spot Project 2,126,836 1,554,092EC-BCM Waste Mangement 53,989 754,854Aspire - Natural Resources Management 79,704 822,711AEDA - STD Bank Call Acc 388810769001 121,200 1,952,926HAR - STD Bank Cheque Acc 302012818 10,303 11,685NDPG - STD Bank Call Acc 388810769003 3,698 10,475,678Bwattle STD Bank Call 388810769 004 6,226 6,226EA - Operations (Bank) 7,151 7,904
Total Cash and Cash Equivalents 5,277,619 16,310,576
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8. MSCOA & SAP ROLL-OUT
ADM council took a resolution on 29 January 2016 to include ASPIRE in the roll-out ofSAP(Financial Accounting System) as well as Municipal Standard Chart of Accounts (mSCOA)on the proviso that price negotiations ensue with the service provider.
Whilst ADM has progressed with Phase 1A, B and C (Accounts payable; Funds management;General ledger; Document management; SCM; Human Resources; Billing and Asset management)implementation, ASPIRE has been left out of this process. Subsequent communication andmeetings with ADM management indicate that there was never a budget provision for ASPIRE tobe supported in these reforms.
It is hoped that ADM will make the necessary provisions on their adjusted budget so as to ensurethat this council resolution if implemented as ASPIRE does not have to required financialresources for these reforms.
CONCLUSION
The Amathole District Municipality received an unqualified audit opinion with emphasis of matter
issues for the 2015/16 financial year. The audit report contains findings on matters relating to
non-compliance with certain laws and regulations as a result of weak internal controls. The
emphasis of matter paragraphs do not influence the audit opinion issued. The non- compliance
findings prevent the achievement of a clean audit.
In summary, the mid- year budget assessment indicates that ADM has not overcome its cash flow
constraints as the liquidity ration remains well below the norm and all cash held in bank accounts
is fully committed. The budget adjustment will require adjustments to increase expenditure items
as well as possibly to reduce service charges.
Considering the entity’s financial performance as at 31 December 2016, the continued financial
sustainability, given its cash-flow constraints is concerning. Without an adequate financial
injection from the parent municipality over the medium to long-term, future continued operations
are dismal. The current budget for the entity requires to be adjusted downwards as most of the
funding anticipated to be received from various funders has not been realized. This process will
also serve as an attempt to severely curtail expenditure and focus only on key line items necessary
to keep the entity afloat.
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STAFF IMPLICATIONS
There are no staff implications.
FINANCIAL IMPLICATIONS
There are no financial implications associated with the drafting of the report.
OTHER PARTIES CONSULTED
ADM Internal Structures.
ATTACHMENTS
Annexure A - Mid-year Performance Report
Annexure B – ASPIRE Mid-year Performance Report Attachments
Annexure C – Schedule C Reporting Format (Refer Schedule G)
Annexure D – In-year Reporting Pack
RECOMMENDATIONS
[a] That the Mid-year budget and performance assessment report for 2016/17 for Amathole
District Municipality (ADM) and its municipal entity, ASPIRE be noted.
[b] That the request by ASPIRE to supplement their operating expenditure allocation from
ADM during the adjustment budget be declined due to cash constraints of the parent
municipality.
[c] That the application for extensions and non-compliance with time provisions of Schedule
G of the MBRR be noted.
[d] That the need for an adjustment budget for the 2016/17 is required.
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1 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
AMATHOLE DISTRICT MUNICIPALITY
MID YEAR PERFORMANCE REPORT
2016/2017 FINANCIAL YEAR
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TABLE OF CONTENTS
1. INTRODUCTION ……………………………………………………………………………………………………………………….. 3
2. PERFORMANCE MANAGEMENT IMPLEMENTATION AT ADM …………………………………………………… 3
2.1 PROGRESS ON RESOLVING CHALLENGES IDENTIFIED IN THE 2014/2015 and2015/2016 ANNUAL REPORTS …………………………………………………………………………………………….. 4
3. SERVCE DELIVERY PERFORMANCE ASSESSMENT …………………………………………………………………….. 10
3.1 ORGANISATIONAL SERVICE DELIVERY & BUDGET IMPLEMENTATION PLAN / MUNICIPALSCORECARD ……………………………………………………………………………………………………………………… 11
4. GENERAL RECOMMENDATIONS ……………………………………………………………………………………….. 28
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3 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
1. INTRODUCTION
The purpose of this report is to account to public on the 2016/2017 mid-year institutional performance ofAmathole District Municipality. The report contains information which is based on the SDBIP formulated forthe financial year 2016/2017. The information on the report concentrates on the service deliveryperformance assessment as contained in the municipality’s Service delivery and budget Implementationplan. The report was compiled using 1st and 2nd quarter performance information received for the mid-year assessment.
Section 72 of the Municipal Finance Management Act requires that the Accounting Officer of a municipalityto by the 25th January each year:-
(a) Assess the performance of a municipality during the first half of the financial year, taking intoaccount
(i) the monthly statements(ii) the municipality service delivery performance during the first half of the financial
year and the indicators and targets as per service delivery and budgetimplementation plan
(b) Submit a report on such assessment to(i) the Mayor of the municipality(ii) the National Treasury(iii) the relevant Provincial Treasury
The Amathole District Municipality is reporting for the institutional performance relating to 2016/2017financial year, as required by the Municipal Systems Act No 32 of 2000 and Municipal Finance ManagementAct No 56 of 2003. In terms of section 72 of the Local Government: Municipal Finance Management Act(ActNo.56 of 2003) the accounting officer of a municipality must, by the 25 January of every year, assess theperformance of the municipality during the first half of the financial year. In terms of section 51(1), the mayormust report to the council by the 31st of January of the financial year.
2. PERFORMANCE MANAGEMENT IMPLEMENTATION AT AMATHOLE DISTRICT MUNICIPALITY
It must be noted that the first half of the financial year was an audit period, where Auditor General conductedaudits on both finance and performance information. The municipality once again received an unqualifiedaudit opinion with emphasis of matter issues for the 2015/16 financial year. The AG’s report on performancemanagement was also a positive one with no material findings. A detailed report on the AG’s findings formspart of 2015/16 Annual report.
The second quarter of 2016/2017 was a mid-year assessment period for both budget and performanceinformation as per section 72 of the MFMA.
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2.1. PROGRESS ON RESOLVING CHALLENGES IDENTIFIED IN THE 2014/2015 AND 2015/2016 ANNUALREPORTS
2014/2015
The Amathole District Municipality received an unqualified audit opinion with emphasis of matter issues forthe 2014/15 financial year. It must be noted that the ADM had fully disclosed the matters noted under theEmphasis of Matters paragraph. The audit report also contains findings on a few matters relating to non-compliance with certain laws and regulations and inadequate internal controls. The matters of non-compliance do not influence the opinion issued. Once again the municipality received “a clean audit opinion”on the audit of performance information.
In order for the municipality to achieve a clean audit, it must obtain an unqualified audit opinion, no itemsidentified within the Emphasis of Matter paragraphs and no findings on non-compliance with laws andregulations. In addition the municipality should ensure that there are no significant weaknesses in internalcontrols.
The Auditor General was of the opinion that Senior Management did not always exercise adequateoversight responsibility over reporting on pre-determined objectives, compliance and related internal controls.This was the result of not adequately monitoring the functioning of internal controls, in year reporting andprogress with the implementation of the audit action plan. As a result non-compliance with the MFMA andmaterial misstatements on the annual performance report were only identified during the audit process.
To ensure that all audit findings are addressed, an audit action plan was developed which assign plannedresponses, responsibilities and timeframes to relevant officials. This is currently being monitored andreviewed by related HOD’s to ensure that all issues raised by Auditor General are addressed.
Below is the progress made as at December 2016 on the 2014/15 Audit Action Plan. Out of 50 actions to beundertaken, 8 has not been fully addressed.
Legend
Not yet addressedIn progress/not fully resolvedResolved
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Audit Action Plan - Dashboard - SECOND QUARTERParno. Finding Directorate Legend
1
1. Ex.13 - Procurement and contract management: Quotations obtained fromsuppliers not listed on the database BTO - SCM
2
2. EX 88- Trade and other payables: Suppliers not paid within 30 days fromreceipt of invoice (Ex.88)
BTO - SCM &Expenditure
3
9. EX.14 -Expenditure : suppliers not paid within 30 days from receipt of invoice(Ex 14)
BTO - SCM &Expenditure
4
10. EX. 101- Cash Flow Statement: Differences in net cash flows from investingactivities (Ex.101) BTO - Acc & Rep
5EX .1 - Commitments: Internal control deficiencies identified (Ex.1)
BTO - Acc & Rep& SCM
6
12. Ex.106- Contingent Assets: No Supporting confirmation for the amountsdisclosed as contingent assets (Ex.106) N. Armstrong
73.EX.53 - Employees cost: Mis-statements identified on allowances ( Ex.53)
CorporateServices - HR
8
14. EX .98 - Employee costs: leave encashment not accurately recorded andoverstated (Ex.98)
CorporateServices - HR
9
15. EX.3- Financial Statements preparation: Quarterly financial statements notreviewed and finalised (Ex. 3) BTO - Acc & Rep
10
3.EX. 38- Irregular expenditure: Differences between the schedule betweenirregular expenditure and the financial statements ( Ex. 38) BTO - Acc & Rep
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6 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
11
17. EX.108- (Agree) Procurement & Contract Management: Suppliers in whichofficials with an interest did not declare the connection ( Ex.108) BTO - SCM
12
18. EX 110- Procurement & Contracts Management: Awards made to supplierswhose directors are in the service of the state (Ex.110) BTO - SCM
13
19. EX.113 - (Disagree) Procurement & Contract Management: Constructioncontracts not registered with CIDB (Ex.113) BTO - SCM
14
20. EX.4- Procurement & Contract Management: Awards to close family membersof employees not disclosed (Ex.4) BTO - SCM
15
21. EX.7- (Partly resolved) Procurement & Contract Management: Suppliers inwhich partners and associates and close family members of employees had aninterest ( Ex.7) BTO - SCM
16
22. EX. 73- (Disagree) Procurement & Contract management: SITA not notifiedon IT transaction above R50 million (Ex.73) BTO - SCM
17
23.EX.74- Procurement & Contract Management:- Documentation of reasons forscoring bids according to functionality criteria not done (Ex.74) BTO - SCM
18
24. EX.75- (Partially Resolved) Procurement & Contract Management: Deviationdeemed as inappropriate (Ex.75) BTO - SCM
19
25. EX.81 - (Agree) Procurement & Contract Management: Deviations notreported to council and reported in AFS ( Ex.81) BTO - SCM
20
26. EX.92 - Fruitless & Wasteful Expenditure: Unexplained delays in recoveringexpenditure from responsible officials ( Ex. 92) BTO - SCM
2127. EX.39 - Intangible assets: Variance between AFS and FAR (Ex.39) BTO - Assets
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7 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
22
28. EX-86 - Investment Property: Incorrect amount disclosed in the prior perioderror ( Ex.86) BTO - Assets
23
29. EX. 102- Infrastructure Assets: Differences between prior period error andsupporting ( documentation (Ex.102) BTO - Assets
24
30. EX.107 - (Agrees) Non- Infrastructure Assets (Journals): Inadequate supportingdocumentation for journals (Ex107) BTO - Assets
25
31. EX.2- Property, Plant and equipment: Prior year internal control deficienciesnot addressed timely (Ex.2) BTO - Assets
26
32. EX.24- Non- Infrastructure Assets: Differences between prior year amountsand correspondence amounts per current year ( Ex.24) BTO - Assets
27
33. EX-33- Non- Infrastructure Assets: Difference between the financialstatements and fixed assets register (Ex.33) BTO - Assets
28
34. EX.42 - Non - Infrastructure Assets: Assets register not GRAP Compliant(Ex.42) BTO - Assets
29
35. EX.43 - ( partially resolved) Non- Infrastructure Assets: Incorrect depreciationcalculation ( Ex. 43) BTO - Assets
3036. EX.54 - Non - Infrastructure Assets: Incorrect revaluation calculated (Ex. 54) BTO - Assets
31
37. EX.57 - Infrastructure Assets: Infrastructure Assets register not GRAPcompliant (Ex.57) BTO - Assets
32
38. EX.58 - Infrastructure Assets: Additions not included in infrastructure assetsregister and depreciations not accounted for ( Ex.58) BTO - Assets
33
39. EX. 84 - ( Agree) Non - Infrastructure assets: Assets not recorded in therecorded in the assets register (Ex.84) BTO - Assets
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34
40. EX.93 - (Agree) Infrastructure Assets: WIP understated by projects withnegative balances in the WIP register (Ex.93) BTO - Assets
35
41. EX.15 (Agree) Expenditure: Expenditure recorded inclusive of input VAT (Ex.15) BTO - Expenditure
36
42. EX. 63 - Expenditure: Order not approved by delegated officials and requirednumber of quotations not obtained ( Ex.63) BTO - SCM
37
43. EX.64 - Expenditure: Number of attendees not confirmed for cateringpurposes ( Ex.64) BTO - Expenditure
38
44. EX.66- Expenditure: Improper tax clearance certificate attached to thepayment ( Ex.66) BTO - Expenditure
39
45. Ex-10- AoPo: Deficiencies identified on provision of water and sanitation(Ex.10)
Engineering -O&M
40
46. EX.12- ( Adjust) AoPo: Target for number of household with new waterconnections understated. (Ex.12)
Engineering -O&M
4147. EX.26- (Agree) AoPo: Inconsistencies between IDP, SDBIP, and APR ( Ex.26)
StrategicDepartment -PME
42
48. EX.96- (Agree) AoPo: Reported target for the number of households suppliedwith new VIP toilets is misstated (Ex.96)
Engineering -O&M
43
49. EX.97 - (Adjust AoPo: Reported target for number of newly registered indigentcustomers is overstated ( Ex.97) BTO - Revenue
4450. Inadequate design of ICT Governance documentation
StrategicDepartment - ICT
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4551. Security management controls not designed
StrategicDepartment - ICT
4652. User access management controls not designed and implemented
StrategicDepartment - ICT
4753. Monitoring of vendor access and program testing not designed
StrategicDepartment - ICT
4854. IT service continuity controls not designed and implemented
StrategicDepartment - ICT
4955.EFT controls not designed BTO - Expenditure
50
56. Consolidated AFS: Differences identified on consolidated financial statements( Ex.16)
BTO - Acc& Rep &Expenditure
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2015/2016
The Amathole District Municipality once again received an unqualified audit opinion with emphasis of matterissues for the 2015/16 financial year. The audit report also contain findings on a few matters relating to non-compliance with certain laws and regulations and inadequate internal controls. The matters of non-compliance do not influence the opinion issued.
In order for the municipality to achieve a clean audit, it must obtain an unqualified audit opinion, no itemsidentified within the Emphasis of Matter paragraphs and no findings on non-compliance with laws andregulations. In addition the municipality should ensure that there are no significant weaknesses in internalcontrols.
Below is a table detailing the findings of non-compliance with laws and regulations and weak internal controlstogether with the proposed remedial action.
No. Non-Compliance Issues Remedial Action1. Expenditure Management
Money Owed by the ADM was notalways paid within 30 days, as requiredby section 65(2)(e) of the MunicipalFinance Management Act
Reasonable steps were not taken toprevent irregular, 62(1)(d) of theMunicipal Finance Management Act
A register of invoices received by the ADMis utilized to track invoices within the ADM.Monthly reports are prepared to monitorcompliance with Section 65(2)(e). The ADMhad a 88% compliance rate, however due tocash flow constraints, invoices could notalways be paid within 30 days of receipt.Invoices could only be paid once cash hadbeen received.
The ADM has an approved policy forIrregular, fruitless and wasteful andunauthorized expenditure which isimplemented.
Procedures are in place to prevent, detect andrectify irregular expenditure, hence theimmaterial amount of irregular expendituredisclosed in the annual financial statements.
The irregular expenditure disclosed in theannual financial statements was identified bythe ADM
No Internal Control Remedial Action2. Leadership
Senior management did not alwaysadequately oversee reporting onpredetermined objectives, complianceand related internal controls. This wasthe result of not adequately monitoring
Controls and processes will be strengthened tocontinue to prevent and detect instances ofirregular expenditure. Timely reporting ofidentified and un-prevented instances of irregularexpenditure and fruitless and wasteful
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the functioning of internal controls, in-year reporting and progress with theimplementation of the audit action plan.As a result, non-compliance with theMFMA and material misstatements onthe annual performance report were onlyidentified during the audit process
expenditure will continue to be performed tofacilitate investigation by Council if required.
Reports on Irregular Expenditure are presented toboth the Audit and Risk Committee and MPACcommittee for consideration and the exercise offurther oversight
Monthly financial dashboards and the AuditAction plan are presented at the EMC and AuditCommittee
Section 71 reports are presented to the MPACcommittee
Timely reporting in all council structures andstrengthening of internal controls
3. Financial and PerformanceManagementThe annual performance reportsubmitted for auditing containedmaterial misstatements due to a lack ofdocumented standard operatingprocedures for the recording of actualachievements and inability to producesufficient and appropriate supportingevidence for reported performance.These material misstatements weresubsequently corrected. In addition,compliance with applicable legislationwas not adequately monitored duringthe year, which resulted to materialcompliance findings.
For non-compliance issues refer to point oneabove
Creating a register for monitoring theDevelopment of Standard Operating Proceduresfor all SDBIP indicators
4. GovernanceAlthough the internal audit unit andaudit committee met regularlythroughout the year, they did notidentify, report and recommendimprovements to deficiencies to keycontrols necessary for credible reportingon predetermined objectives to theaccounting officer during the year underreview. Consequently, materialmisstatements in the annualperformance report as well as instancesof non-compliance with legislation wereonly identified during the audit process
Management are to use internal audit reports as atool to assist in improving control weaknessesand becoming audit ready.
Action plans are developed by management toresolve findings by the Internal Audit unit.
The monitoring and presenting of these plans tothe EMC and Audit and Risk Committees toassist in adequate and timely implementation willcontinue and be strengthened.
Constant review of performance at all levels Review of Performance Information by Head of
Departments
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3. SERVICE DELIVERY PERFORMANCE ASSESSMENT
The report is based on the analyzed and evaluated information through a process whereby information ofthe key performance area, objectives, key performance indicators, programs/projects reflect the IntegratedDevelopment Plan objectives of the Municipality for 2016/2017 financial year. Institutional and departmentalperformance of Amathole District Municipality is based on the Service Delivery Budget Implementation Plan(SDBIP) scorecard. The SDBIP of the municipality comprises of five Key Performance Areas which are derivedfrom Local Government’s Strategic Agenda. These are:
Institutional Transformation and Organizational Development; Basic Service Delivery and Infrastructure Investment; Local Economic Development; Financial Viability and Management; and Good Governance and Public Participation
A Service Delivery Budget Implementation Plan (SDBIP), which is a top level scorecard of the institution wasdeveloped, together with Departmental SDBIPs for each of the department of the municipality, in line withappropriate guidelines and legislation. All Section 56 Employees signed Performance Agreements, asprescribed in the Local Government: Municipal Performance Regulations for Municipal Managers andManagers directly Accountable to the Municipal Manager, and in line with published regulations and/oramendments.
Quarter 1 assessments were conducted during October 2016 and Quarter 2 evaluations were performed inJanuary 2017 through the Office of the Municipal Manager. The Mid-year assessment is therefore based onthe Service Delivery Budget Implementation Plan for the period 01 July 2016 to 30 June 2017.
The Amathole District Municipality conducted its technical strategic planning early in January 2017 which fedinto its Institutional strategic planning held later in January 2017. The Institutional strategic planningculminated into a review of quite a number of plans as part of addressing all the challenges relating to areasof finance and service delivery.
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3.1 MID-YEAR 2016/2017 SDBIP PERFORMANCE
INSTITUTIONAL SDBIP PERFORMANCE OVERALL SUCCESS RATE
The ADM overall performance level was comparatively the same for Quarter One (1) and Quarter Two (2). In both quarters Seven (7) Targetswere not achieved. Challenges experienced in Quarter 1 and 2 can be associated with the current financial situation of the institution wherein thereis a cash-flow predicament. This affected the overall performance of the institutions as quite of number projects could not be implemented. As aresult proposals were made for amending the current SDBIP.
The table below depicts the performance of the district in relation to key performance areas in the SDBIP.
SUMMARY OF ORGANISATIONAL PERFORMANCE FOR QUARTER 2 (TOP LAYER SDBIP 2016/17)
KEY PERFORMANCE AREAS OutstandingPerformance
(5)
PerformanceSignificantly
aboveexpectation
(4)
FullyEffective (3)
PerformanceNot fully
Effective (2)
UnacceptablePerformance
(1)
NotApplicable
TOTAL
Municipal Transformation andOrganizational/InstitutionalDevelopment
1 0 4 0 1 0 6
Good Governance and PublicParticipation 3 0 12 0 0 1 16
Municipal Financial Viability 3 1 5 1 0 1 11
Local Economic Development 0 1 10 1 0 0 12
Basic Service Delivery 1 5 4 4 0 0 14
TOTAL 8 7 35 6 1 2 59
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SUMMARY OF ORGANISATIONAL PERFORMANCE FOR QUARTER 1 (TOP LAY SDBIP 2016/17)
KEY PERFORMANCE AREASOutstandingPerformance
(5)
PerformanceSignificantly
aboveexpectation
(4)
FullyEffective
(3)
PerformanceNot fully
Effective (2)
UnacceptablePerformance(1)
NotApplicable TOTAL
Municipal Transformation andOrganizational/InstitutionalDevelopment 0 0 5 1 0 0
6
Good Governance and PublicParticipation 3 0 12 0 0 1 16
Municipal Financial Viability1 3 3 3 0
1 11
Local Economic Development1 0 11 0 0
0 12
Basic Service Delivery 0 3 7 3 0 1 14
TOTAL 5 6 38 7 0 3 59
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SUMMARY OF ACHIEVEMENTS AND CHALLENGES ON THE SDBIP
Achievements and challenges pertaining to targets set for Quarter 1 and Quarter 2 are narrated below.
INDIREF
INDREF
INDICATOR TARGET Q2 RESULTS Q1 RESULTS
KPI1
MTI1/1
Turnaround timein filling of critical,vacant andbudgeted postsTurnaround timeto fill existing,critical budgetedvacant posts
3 months turnaroundtime to fill existing,critical budgetedvacant posts
The filling of existing, critical funded andvacant posts has been done within 3months turnaround time. SAP engagementreport is availed with 16 memorandums ofrequests approved by the MunicipalManager.
The filling of existing, critical funded and vacantposts has been done within 3 months turnaroundtime. Engagement reports are availed with thememorandum approved by the Municipal Manager.
KPI2
MTI1/2
% increase infemalerepresentation inline with theEmploymentEquity Plan
0.5 % increase infemale representationin line with theEmployment EquityPlan
1.53 % increase in female has beenachieved in line with the EmploymentEquity Plan. A quarterly report andengagement report indicating newappointments during quarter 2 on femalesis availed.
0.68 % increase in female has been achieved inline with the Employment Equity Plan. A quarterlyreport and engagement report indicating newappointments during quarter 1 on females isavailed.
KPI3
MTI1/3
% Increase ofDisabledemployeesemployed in linewith theEmploymentEquity Plantargets
0.19 % Increase ofemployees living withdisabilities
No person living with disability has showninterest in the posts advertised this quarter,hence the target is not met
0.17 % increase of employees living with disabilitieshas been achieved in line with the EmploymentEquity Plan. A quarterly report on appointmentsduring quarter 1. This is due to limited fundingallocated for vacancies; no control to appointpeople with disabilities due to disabled people notsubmitting applications; also successful candidatecannot be forced to declare his/her disability.
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KPI4
MTI2/1
No. oforganizationalperformancereviewsconducted
Q1 2016/17Performance ReviewsConducted
Quarterly report on activities undertaken byPME, Q1 performance report, minutes andattendance register for HOD reviews heldon 27/10/16 are provided
Signed quarterly report on the activities undertakenby PME unit, Q4 performance report, minutes of theHOD reviews held on the 21/07/16 together with theattendance register are provided
KPI5
MTI2/2
No. of QuarterlyIndividualperformanceassessmentsconducted
Q1 16/17 IndividualPerformanceAssessmentconducted
Signed quarterly report on the activitiesundertaken by PME unit, institutional anddepartmental checklists together withcertificates of assurance for the STRATand MM's office
Signed quarterly report on the activities undertakenby PME unit, signed consolidated institutionalindividual Q4 report, institutional checklists togetherwith certificates of assurance for the MM's officeand the STRAT department
KPI6
MTI
3/1
No. of LRSPprojectsimplemented atKesikammahoekand DwesaCwebe
2 Situation Analysisreports
Quarterly report on 2 situational analysisreports together with Dwesa Cwebe reviewdevelopment plan and review of 9Keiskammahoek villages IDP are provided
Quarterly report on review of 2 development plans,Integrated development plan for 9 Kieskammahoekvillages together with Dwesa development review ofdevelopment plan are provided
KPI7
SDI
1/1
No. ofhouseholds withnew waterconnections
750 Householdsconnected to the watersupply
166 Households are connected to the watersupply against 750 on target. Supportingevidence of contractor practical completioncertificates are availed. The underachievement is due to few contractorsstarted with the implementation of theproject because the second tranche of MIGwas transferred late during the quarter(05/12/2016). A variance report is alsoavailed.
N/A
KPI8
SDI
1/2
No. of refurbishedWater ServicesInfrastructure asper theRefurbishmentPlan (Dams,
Progress onimplementation ofrefurbishment projects
Progress report is availed for quater 2 onthe implementation of refurbishmentprojects; Dutywa Dam,Butterworth and FortBeafort Waste Water Treatement Works (WWTW) and Dutywa Water TreatmentWorks (WTW) and WWTW , and Adelaide
The appointment of service providers to undertakerefurbishment work has been done. An appointmentletter (contract between ADM and Ceenex) isavailed dated 26/09/2016.
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WTW’s &WWTW’s)
and Bedford (WTW). Supporting evidencefrom service providers is availed.
KPI9
SDI1/3
No. of householdsprovided withinterim watersupply
50 Householdsprovided with interimwater supply
67 households provided with interim watersupply against 50 on target. A certificate ofcompletion signed 15/12/2016 for ToleniInterim WS(Zibhityi ) is availed.
0 households were provided with interim watersupply this quarter and that is due to WSIG fundingthat has been transferred late towards the end ofthe quarter. These are conditions beyond ADM’scontrol as 2016 was Local Government electionyear, hence the delays in transferring of funds.
KPI10
SDI1/4
No. of newregisteredindigentconsumersreceiving 6kl freewater basicservices
500 new registeredIndigent consumersreceiving 6kl free basicwater service
641 Indigents were newly registered toreceive 6kl free basic water service. This isan over achievement against a set target of500 indigents. A supporting evidence ofapproved list by Municipal Manager and aSystem Printout of new indigents is availed.
861 Indigents were newly registered to receive 6klfree basic water service. This is an overachievement against a set target of 500 indigents. Asupporting evidence of approved list by MunicipalManager and a System Printout of new indigents isavailed.
KPI11
SDI1/5
% reduction onwater losseswithin 3 specifiedschemes in thedistrict
Progress report onimplementation ofWCDM projects andexpenditure report
Progress on the implementation of WaterConservation Demand Managementprojects is availed indicating work done andcommenced in Fort Beauford, Peddie,Adelaide, Alice Butterworth, Stutterheimand Kei Road.
Progress on the implementation of WaterConservation Demand Management projects isavailed indicating work done and commenced in thedistrict municipality.
KPI12
SDI1/6
No. of drinkingwater samplestaken todeterminecompliance withSANS 241
380 drinking watersamples tested
488 drinking water samples were testedagainst 380 on target. A report fromAmatola water with sample results isavailed.
461 drinking water samples were tested against380 on target. A report from Amatola water andexpenditure report is availed
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KPI13
SDI
2/1
No. of wastewater samplestaken todeterminecompliance withGeneralAuthorisationStandards SDI3:2
47 waste watersamples tested
50 waste water samples were testedagainst 47 on target. A report from Amatolawater with sample results is availed.
46 drinking waste samples were tested instead of47 on target. A variance report explains that 1waste water sample could not be taken at thedesignated sampling point Seymour because apump was not functioning due to electricity cut as aresult of non-payment. Report from Amatola waterand expenditure report is availed for samples taken
KPI14
SDI2/2
Designed reportfor sanitationinfrastructureupgrade
Develop 2Topographical survey,3 draft details designsand 3 MIG registrationreports.
3 Topographical surveys in Hamburg,Hogsback and Kei Mouth have beendeveloped against 2 surveys on target,except for 3 MIG registration reports and 3draft details designs not completed duespecialist programme that took longer thananticipated
3 EIA reports are availed for Hogsback, Hamburgand Kei Mouth except for 3 Geotechnicalinvestigation reports not done this quarter. Theconsultant Royal Haskoning felt that there is noneed of these investigations at this stage of theproject. Supporting evidence is availed.
KPI15
SDI3/1
No. of LMs withbusiness licenseapplication formscomplying withMHS legislation
2 LMs with businesslicense applicationscomplying with MHSLegislation (Mnqumaand Mbhashe)
2 LMs, Mbhashe and Mnquma, have beenassisted to ensure that business licenseapplications comply with MHS Legislationduring quarter. Supporting evidence ofbusiness license applications is availed.
2 LMs (Amahlathi and Mbhashe) assisted to ensurethat business licence applications complying withMHS Legislation during quarter 1. Supportingevidence of business licence applications is availed.
KPI16
SDI4/1
No. of fire safety& emergencyfacilitiesconstructed
Progress onconstruction of 1 firesafety & emergencyfacility.
Construction has not commence, and theproject is still at the tender stage, wherebyan advert has been placed with a closingdate 17 February 2017 to secure acontractor. Supporting evidence is availed.
The contactor is not appointed. SCM identified riskassociated with the available budget. A meetingwith SCM resulted in the adjustments to biddocument to conform to the available budget.
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KPI17
SDI4/2
% of availablebudget utilized toprocure reliefmaterial foremergencydisastersoccurred
25% of the availablebudget utilized toprocure relief materialfor affectedhouseholds
33.17 % of the available budget is utilisedto procure relief material for affectedhouseholds in Mnquma and Mbashe.Delivery notes and beneficiarydocumentations are availed.
31.3 % of the available budget is utilised to procurerelief material for affected households. Deliverynotes of relief material are availed with venusreports.
KPI18
SDI6/1
Solid WasteTransfer Stationcompleted in theEastern regionalsolid waste site(Amahlathi)
Progress report on themanagement ofeastern regional wastesite
Progress report on the management ofeastern regional waste site is availed withdetails of the operations carried on the site.
Due to non- availability of funds a memo for amonth to month appointment contract has beenapproved by the municipal manager. The report thatexplains the challenges experienced by thedepartment on the appointment process is availed.
KPI19
SDI7/1
No. of PublicTransport facilitiesupgraded
Progress on upgradingof the facility.
The contractor is not yet re- established onsite. The project was advertised and theitem tabled to the Bid Evaluation Committeeon the 19th October 2016. It must also benoted that the contractor of the terminatedcontract has requested that his terminationbe mediated by the Arbitration.
The contractor is not yet re- established on site.The project is advertised in September and theclosing date falls beyond quarter 1 (extended to07/10/2016). Moreover the terminated contractcontractor has requested that his termination bemediated by the Arbitration. Supporting evidenceavailed.
KPI20
SDI8/1
No. of LRSPprojectsimplemented
Progress report on 2LRSP projectsimplemented
Quarterly report on 2 situational analysisreports together with Dwesa Cwebe reviewdevelopment plan and review of 9Keiskammahoek villages IDP are provided
Quarterly report on implementation of 3 LRSPprojects, terms of reference for survey of cintsa eastinformal settlement, concept document for Nqadusettlement planning, terms of reference for planningof Nqadu great place settlement project and termsof reference for survey of Ndlovini settlement
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KPI21
LED1/1
No. of Tourismmaster planprojectsimplemented
Progress Report onthe supported of 5Tourism Master Planprograms (TourismDevelopment, CraftCraft Development,Tourism Marketing andPromotion, TourismMentorship andCapacity building andTourism Events)
(a) quarterly report on crafters supported,attendance registers for crafters supportedin Mangaung African cultural festival heldon the 30/08-09/10/16 & craft mania held inAmahlathi LM dated 01-04/12/16, (b)attendance register for agri tourismmarketing day dated 25/11/16, (c) quarterlyreport on operationalization of VIC's withdelivery note , (d) quarterly report towardsLTO's and tour guides support withmarketing material, (e) agenda of theresponsible tourism seminar together withthe attendance register dated 06/10/16
Quarterly summation report on Tourism programessupported, attendance registers for the followingprograms: (a) Grahamstown Arts festival dated30/06-10/07/16, (b) Hambo loxolo hiking trail dated16/09/16 held in Ngqushwa LM, JHB getaway showdated 23-25/09/16, (c) attendance register forGrahamnstown festival where the craftersassociation were supported, (d) report andattendance register for vulture awareness daydated 23/09/16 and (e) report and brochure for wildcoast jikeleza are provided
KPI22
LED1/2
No. of Filmmakers supportedin 3 localmunicipalities
Progress report on thesupport of 3 FilmDevelopment Strategyprograms (FilmDevelopment, CreativeIndustry Support andMentorship andCapacity building)
Quarterly report on support provided to filmindustry; attendance registers for (a)Sondela film festival screening held on the30/09-02/10/16, (b) film workshop &screening held on the 14/10/16 at RaymondMhlaba LM, © auditions for Isingqisethucultural festival held on the 14/10/16 atMbhashe LM are provided
Summation report on the implementation of filmdevelopment and creative industry together withattendance registers for the following: letter ofconfirmation for 2 film makers that are attendingscript writers program, attendance register forinformal trade support dated 08/09/16 , attendanceregister for Mzantsi golden economy workshopdated 23/08/16 are provided
KPI23
LED1/3
No. of Heritagemanagement planprojectssupported
Progress Report onthe supported ofHeritage Managementprojects 4 (EarlyAfrican Intellectualslegacy, Conservationand Restoration ofHeritage Sites,Geographical, NameChange and HeritageAwareness)
(a) Quarterly report on conservation ofheritage sites(Chief Kama's grave),agenda, minutes and attendance registerfor a meeting for social facilitation regardingthe conservation of Chief Kama's graveheld on the 10/11/16 , (b) intellectualslegacy was achieved in the 1st quarter, (c)quarterly report, agenda, minutes andattendance register for geographical namechange program dated 21/11/16, (d)Heritage awareness conducted in Q1 andheritage forum held at Blue Cranemunicipality on the 26/10/16
Summation report on the implementation ofHeritage programs supported, (a) Earlyintellectuals legacy: agenda, attendance register &minutes for social facilitation meeting held in Ntabaka Ndoda dated 25/08/16, (b) Heritage awarenesscampaigns: agenda, minutes & attendance registerfor social facilitation meeting held in Ngqushwa LMdated 08/07/16, (c) Geographical name change:attendance register, agenda & minutes of socialfacilitation meeting held with DSRAC on the30/08/16 , and, (d) Terms of Reference for theconversation of Chief Kama grave site, (e) minutes,attendance register and agenda for heritage forum
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held in Ngqushwa LM dated 14/09/16 have beenprovided
KPI24
LED1/4
No. of Agriculturaldevelopment planprogramssupported
Progress Report onsupported AgriculturalDevelopment Plan 3(Input Supply,Livestockimprovement,Emerging farmerssupport )
Summation report on agricultural programssupported, (a) Emerging farmer support:minutes and attendance register forformation of legal entities and site visits atNgqushwa LM dated 23/11/16 & 29/11/16,(b) Input supply: minutes and attendanceregister for mobilization & capacitation forestablishment of cooperative dated15/12/16, co-operative certificate ofregistration for Kotane co-op, UpperTongwana mobilization & capacitation toregister dated 14/11/16 (Mnquma LM),minutes & attendance register for a meetingto register co-op dated 09/11/16, 16/11/16held at Raymond Mhlaba LM, (c)Livestock improvement: list of beneficiariesfor support to Mbaxa farming project areprovided
(a) Progress report on emerging farmers supportprovided together with project site visit forms forNtsinekana beefkeeping and Mgwangqa inNgqushwa LM dated 11/08/16 and 08/09/16respectively, (b) progress report on implementationof input supply together with attendance register forstakeholder engagement meeting dated 06/09/26& 19/09/16 and , (c) progress report on theimplementation of livestock improvement togetherwith attendance register for mobilization andcapacitation meeting dated 30/08/16 are provided,attendance register for information day on beef heldin Amahlathi LM dated 17/08/16 and attendanceregister for agricultural research scheme meetingdated 16/08/16 are provided
KPI25
LED1/5
No. ofinfrastructure ruraldevelopmentprojectssupported
Progress report on thesupported RuralDevelopment Strategyprograms (through theparticipation in theAgri-Park)
Quarterly report on the supported Ruraldevelopment programs, feedlot buy inmeeting form together with attendanceregister dated 11/10/16 held at Mnquma LM
Quarterly report on rural development programmestogether with attendance register for mobilizationand capacitation meeting and forum meeting held atMnquma LM dated 30/08/16 and 30/08/16respectively are provided
KPI26
LED1/6
No. ofEnvironmentalmanagement planprogramssupported
Progress report on thefacilitated of 5IntegratedEnvironmentalmanagement Planprojects: Renewableenergy, Air quality,Climate change, Blue
Summation report on 5 environmentalprograms supported: (a) Air quality: reportand attendance register air qualitycompliance activity held on the 06/12/16 atRaymond Mhlaba LM, (b) Blue flag:facilitation of development of a contractbetween Ngqushwa LM and Path Caretogether with attendance register for blue
Progress report on the implementation ofenvironmental programmes supported; (a)Awareness program: progress report on thefacilitation of arbour week held, attendance registerfor the arbour week celebrations held @ MbhasheLM dated 09/09/16, attendance register for arbourcelebrations held at Raymond Mhlaba LM on the26-27/09/16, (b) Air quality: progress report on the
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Flag and Awarenessprogram
flag awareness held on the 05/12/16 atNgqushwa LM, (c) Climate Change: reportand attendance register of awarenessprogram held on the 23/11/16 at RaymondMhlaba LM, (d) Awareness program: reportand attendance register for Marine weekcelebrations held on the 12/10/16 atMnquma LM , (e) Renewable energy: reportand attendance register for site visit andlight installation held on the 29/11/16 atGreat Kei LM
identification of air quality site together withattendance register for meeting held at NgqushwaLM dated 26/08/16, (c) Blue flag: progress report onthe support on the blue flag program: blue flagapplication form, identified schools form NgqushwaLM, blue flag awareness campaign held at MnqumaLM dated 20/09/26, (d) Climate change: progressreport together with attendance register forstakeholder consultation held at Raymond Mhlabadated 06/07/16 and; (e) Renewable energy:progress report on facilitation of renewable energytogether with attendance register for surveyconducted dated 01/09/16 are provided
KPI27
LED1/7
No. ofCooperativessupported withinthe district
Progress Report on 3Cooperatives’ Strategyprogram facilitated (Annual cooperativeIndaba, Co-opssupport program,CooperativeDevelopment Centre)
Summation report on 3 cooperativeprograms supported; (a) Annual Indaba:report and attendance register for build-upsession towards annual indaba held on the04/1016 at Mnquma LM, (b) CoopsDevelopment center: report and attendanceregister for 2 co-op capacity building heldon the 20/10/16 & 15/11/16at Mnquma LM,© Co-ops support program: report andattendance register for co-ops awarenessand forum held on the 15/11/16 and14/11/16 at Mnquma LM at DEDEATregional office respectively
Summation report on 3 cooperatives programssupported; (a) attendance register for cooperativesforum meeting held on the 25/07/16, (b) attendanceregister for stakeholder training dated 17/08/16 and© terms of reference for review of cooperativesstrategy
KPI28
LED
1/8
% of SMME thathave benefitedfrom a SMMEsupport programwithin the district
Report on 2.5% ofSMME's that havebenefited from ADM
Quarterly report together with a tender listof 18 SMME's supported howevercalculations could not be re-performed dueto non-availability of 16/17 financial yearSMME database
Quarterly report on 10 SMME’s supported howevercalculations could not be re-performed due to non-availability of 16/17 financial year SMME database
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KPI29
LED1/9
No. of SMMEdevelopmentprogramsimplemented
Progress report onSMME supportedNetworking Platform
Summation report on SMME's supported,attendance register for preparatory meetingfor the Berlin fashion show dated 14/10/16,together with the list of designers whoparticipated in the Berlin fashion show andattendance register dated 26/11/16 areprovided
Summation report on 3 SMME's supported:attendance register for Grahamstown arts festivaldated 30/06-10/07/16, attendance register fordelivering of banners to SMME' s attending theGrahamstown arts festival dated 06/07/16,attendance register for capacity building forSMME's held at Mnquma LM dated 31/08/16,attendance register for preparatory meeting forwomen’s month dated 16/08/26
KPI30
LED
1/10
No. of jobscreated usingEPWP program
200 jobs createdutilizing EPWP
Quarterly report on EPWP, list of jobscreated per ward together with names 298beneficiaries are provided
Quarterly report on identified beneficiaries, list of250 beneficiaries and list of projects to beimplemented are provided
KPI31
LED
1/11
No. of informaltraders supported
2 Informal Tradesupport programsInformal TradeAssociation support)
Summation report on 2 informal traderssupported, minutes and attendance registerfor informal trade association support andestablishment held on the 12/10/16 atMnquma LM and 20/11/16 at RaymondMhlaba respectively
Terms of reference for proposals and briefing ofInformal traders strategy, terms of reference forAmathole Industrial Development Strategy, minutesand attendance register for women’s daypreparatory meeting held at Mnquma LM dated05/08/16, minutes and attendance register fromCIDP dated 26/08/16, minutes of fashion designerforum and attendance register dated 27/09/16 areprovided
KPI32
LED
1/12
No. of candidatesparticipating inskills programcreated throughHRD Strategy
Monitoring ofattendance & Paymentof stipends
Monitoring of attendance & payment ofstipends is happening. A quarterly report tothat effect, payday report and attendanceregister of interns are availed.
Monitoring of attendance & payment of stipends ishappening. A quarterly report to that effect, paydayreport and attendance register of interns areavailed.
KPI33
MFV1/1
Financial viabilityexpressed byDebt Coverageratio
3
A debt coverage ratio of 4 against a ratio of3 targeted is obtained for the 1st Quarter.Supporting evidence is availed.
A debt coverage ratio of 8 against a ratio of 3targeted is obtained for the 4th Quarter. Supportingevidence is availed
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24 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
KPI34
MFV1/2
Financial viabilityexpressed byOutstandingservice debtors torevenue ratio
90%
An outstanding service debtor’s ratio of 33% is achieved against a set target of 90% torevenue ratio. This is an overachievementsince a lower rate of debtors must bemaintained. Supporting evidence is availed.
An outstanding service debtor’s ratio of 77 % isachieved against a set target of 90% to revenueratio. This is an overachievement since a lower rateof debtors must be maintained. Supportingevidence is availed
KPI35
MFV1/3
Financial viabilityexpressed byCost Coverageratio
1
Cost Coverage ratio of 1 is achieved as seton target.
Cost Coverage ratio of 0.4 is achieved against aratio of 1. This is because of cash flow constraintsthat are prevalent while expenditure demands haveconsistently grown. Supporting evidence is availed
KPI36
MFV1/4
% billing ofbillable meteredhouseholds
99% reading onbillable meters
99% on reading billable meters achieved. ABP421 Report is availed as evidence.
99% on reading billable meters achieved. A BP421Report is availed as evidence.
KPI37
MFV1/5
% budget spenton MIG funding
Not less than 100%targeted amount
R72 226 819.99 (65.17%) of the MIG hasbeen expended against R110 823 503 (100%) on target. This is however due to somedelays on the second MunicipalInfrastructure Grant (MIG) tranche as it isnormally transferred on 25th November butwas only transferred on the 05th Decembertowards the end of the expenditure period,resulting to a balance not being possible tobe utilized under quarter 2.
R 77 777 357.95 has been spent against budgetedR 122 698 433. This is due to the fact that NationalTreasury transferred R82 500 000 for the firsttranche at the target has been set before theCOGTA indicated the amount to be received. All inall the department spent 94 % of the first trancheagainst 90 % budgeted of the expected tranche(R122 698 433).
KPI38
MFV1/7
% of invoicespaid within 30days of receipt
100% of Invoices paidwithin 30 days ofreceipt
100 % of Invoices are paid within 30 daysof receipt. A supporting evidence is availed.
Only 91.7 % of invoices is paid with 30 days andthat is due to cash flow constraints. Supportingevidence is availed
KPI39
MFV1/8
% budget spenton implementingWorkplace SkillsPlan
N/A N/A Not Applicable for reporting this quarter
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25 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
KPI40
MFV1/9
% total collectionon outstandingdebts
15% collected onoutstanding debt perdebtor categories (A, Band C)
32% on outstanding debt per debtorcategories (A, B and C) is collected against15% on set target.
30% on outstanding debt per debtor categories (A,B and C) is collected against 20% on set target.
KPI41
MFV1/10
% collected onleased ADMBuildings
100% Collected onleased ADM Buildings
Only 71% is collected from ADM leasedbuildings. The shortfall is caused by theDepartment of Health, a tenant of ADMbuildings in Cathcart and Stutterheim.Several reminders made by BTO andCorporate Services became unsuccessfulresulting to ADM issuing a notice to restrictwater to the tenant.
100 percent of the receipts on amounts collectedfrom ADM leased buildings are availed, provingamounts that were received and some tenants havepaid in advance.
KPI42
MFV1/11
% update of theassetmanagementsystem
100% Updated andaccurate Move -ableAsset Register withadditions anddisposals
100% of updated and accurate move-ableasset register is achieved. Copy of theAsset register (system printout showingadditions and disposals during quarter 2) isavailed together with list of additions anddisposals occurred during the quarter.
100% of updated and accurate move-able assetregister is achieved. Copy of the Asset register(system printout showing additions and disposalsduring quarter 1) is availed.
KPI43
MFV1/14
% reduction in thenumber ofdeviations
Reduction in numberof deviations by 5 %
55 % reduction in number of deviations isachieved against 5% on target, a greatachievement to be noted. A register ofdeviations and proof of submission toCouncil on the 09/12/216 is availed.
5% Reduction in number of deviations has not beenachieved for the year. This non achievement is theresult of the emergency procurements beingundertaken by O&M division within the Engineering.Also, all the memoranda are not being provided toSCM once the final approval has been provided forpayment. Furthermore, O&M unit are not utilizingthe service providers on the contract register asthey are of the opinion that the said serviceproviders do not have the relevant expertise.
KPI44
GGP1/1
% Implementationof Internal Auditaction planssubmitted to EMC
Progress report onImplementation ofInternal Audit action
Quarterly report and internal audit actionplan on audits conducted with progress onthe actions together with EMC agendadated 09/12/16 are provided
Signed quarterly report on progress onimplementation of internal audit action plans,internal audit tracking document, EMC agenda
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26 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
plans submitted toEMC
dated 04/10/16 and IT audit findings register areprovided
KPI45
GGP1/2
% Implementationof Auditor Generalaction planssubmitted to EMC
N/A Not Applicable during quarter 2 Not Applicable during quarter1
KPI46
GGP1/3
No. of RiskManagementreports submittedto Audit and RiskCommittee
1 Risk ManagementReports submitted toAudit and RiskCommittee
Quarterly report on activities undertaken byRisk management, Risk steering committeeattendance register and minutes, agendadated 25/10/16, risk registers forInstitutional , ENG, Corporate services,agenda, minutes and attendance registerfor audit and risk committee dated25/11/16, risk management committeemeeting agenda, minutes, trackingdocument are provided
Copy of Public sector risk management framework,STRAT risk register, institutional risk register, BTO,Community risk register, system screen shot ofestablished risk tolerance, item on risk action plan,risk and audit committee minutes and attendanceregister dated 22/08/16, risk and steeringcommittee minutes and attendance register for risksteering committee dated 25/08/16 are provided
KPI47
GGP1/5
15/16 AnnualReport andAnnual FinancialStatementssubmitted to AGand Council
Draft audited AnnualReport 15/16 withAFS
Quarterly report on activities undertaken byPME unit, draft audited annual reporttogether with oversight report are provided
Signed quarterly report on activities undertaken byPME unit, Consolidated 15/16 annual report,acknowledgement by Auditor General dated31/08/16 together with Council agenda dated31/08/16 are provided
KPI48
GGP1/6
Monthly budgetstatement & Mid-year budgetassessmentreports submittedto Mayor,Provincial &NationalTreasuries
3 monthly reports onS71 reportingsubmitted within 10working days after theend of the month tothe Executive Mayor,Provincial Treasuryand National Treasury
3 monthly reports on S71 reporting aresubmitted within 10 working days after theend of the month to the Executive Mayor,Provincial Treasury and National Treasury,Supporting documentation to that effect isavailed, together with Municipal Manager'sQuality certificate.
3 monthly reports on S71 reporting are submittedwithin 10 working days after the end of the month tothe Executive Mayor, Provincial Treasury andNational Treasury, supporting documentation to thateffect is availed, together with Municipal Manager'sQuality certificate.
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27 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
KPI49 GGP
1/7
% of Councilresolutionsimplementedannually
Quarterly progressreport on the Councilresolutionsimplemented
Quarterly report on the resolutions, actionplan and proof of submission to Councildated 09/12/16 are provided
Quarterly report on implementation of councilresolutions reflecting that action plan has not beensubmitted to Council due to the late-sitting of theone scheduled meeting and the action plan will betabled for confirmation
KPI50
GGP1/8
Turnaround timetaken in initiatingdisciplinary andgrievance casesreported
3 months turnaroundtime taken in initiatingdisciplinary andgrievance casesreported
A report on 3 months turnaround time takenin initiating disciplinary and grievance casesreported is availed with reported casesregister and attendance registers.
A report on 3 months turnaround time taken ininitiating disciplinary and grievance cases reportedis availed with reported cases register andattendance registers.
KPI51
GGP2/1
2017- 2022IntegratedDevelopmentPlan submitted toCouncil forapproval
IDP situationalanalysis report
Quarterly report on activities undertaken byPME unit together with the IDP situationalanalysis report are provided
Signed quarterly report on activities undertaken byPME unit, draft 17/18 IDP process plan togetherwith council agenda dated 31/08/16 are provided
KPI52
GGP2/2
Budget &Adjustmentbudget submittedto Council forapproval
Budget guidelinessubmitted to all HOD's
Budget guidelines are submitted to allHOD's. Copy of the guidelines and a proofof submission to HOD`s dated 13/12/2016is availed.
A Budget Process Plan is submitted to Council heldon 31/08/2016. Supporting evidence of a signedquarterly report, Budget Process Plan and CouncilAgenda are availed.
KPI53
GGP2/3
Developed ADMLong term Vision(2030) submittedto Council forapproval
Develop ADM longterm plan (vision 2030)situational analysesreport
Quarterly report on situational analysisformulation for Vision 2030 together withsituational analysis are provided
Progress report in respect of the inception reportfor the framework document for ADM together withinception report for vision 2030 framework areprovided
KPI54
GGP2/4
No. ofmunicipalities with
Progress report on 7IGR forumscoordinated
Quarterly report on IGR forums coordinatedwith attendance registers for IGR meetingsheld on the 30/11/16 at Raymond MhlabaLM, 24/11/16 at Amahlathi LM, 09/12/16 at
Quarterly report on IGR forums coordinatedtogether with attendance register Mnquma,Ngqushwa, Great kei, Mbhashe & Amahlathi) dated19/09/16, 30/09/16, 30/09/16, 22/09/16 & 28/09/16
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28 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
functional IGRStructures
Mbhashe LM, 08/12/16 at Ngqushwa LM,08/12/16 at Mnquma LM reflecting the non-sitting of Great Kei LM
reflecting the non-sitting IGR at Raymond Mhlaba inthe quarter under review due to amalgamation
KPI55
GGP3/1
No. of programsfor designatedgroupscapacitated onsocio politicalissues as perSpecial ProgramsStrategy
Conduct 2 Capacitybuilding programs forOlder persons andpeople with Disabilityin 2 LM's
Quarterly report on 9 capacity buildingprograms conducted, attendance registersfor capacity building for women held inAmahlathi LM dated 20/10/16, capacitybuilding and launch of children’s rightsadvisory held in Amahlathi LM dated21/10/16, capacity building for olderpersons held at Raymond Mhlaba LM dated26/10/16, Mnquma LM dated 31/10/16,Amahlathi LM dated 11/11/16, capacitybuilding program for people with disabilityheld at Amahlathi LM dated 22/11/16, onbusiness skills dated 25/11/16, 16 days ofactivism on No violence against women andchildren at Mnquma LM dated 25/11/16 andChristmas for elderly at Great kei LM dated12/12/16 are provided
Quarterly report on special programmes capacitybuilding conducted, attendance registers forCapacity building for women held at Mnquma LMdated 20/08/16, capacity building held at RaymondMhlaba LM dated 23/09/16, women empowermentprogram held at Ngqushwa LM dated 08/09/16,women’s national coalition new national skillsdevelopment strategy and constituency capacitybuilding workshop dated 23&24/09/16 are provided
KPI56
GGP4/1
No of reports onDistrict supportsubmitted to theEMC
1 Quarterly municipalsupport reportsubmitted to EMC
Quarterly report on municipal supportprovided to the local municipalities togetherwith EMC agenda dated 07/12/16 areprovided
Signed quarterly report on support provided by linedepartments together with agenda for EMC dated04/10/16 where the report was tabled are provided
KPI57
GGP5/1
Turnaround timefor responding tocomplaints
3 working days forregistering complaints,forwarded to relevantdepartments andacknowledgement toclients
Quarterly report on activities undertaken bycommunications unit, list of receivedqueries, acknowledgement and referralletters to the relevant departmentsreflecting 1 working day taken to registercomplaints & forwarded to relevantdepartments are provided
ADM Customer care complaints register,acknowledgement letters on queries receivedtogether with quarterly report reflecting the 24hrs ofregistering complaints, forwarding andacknowledging to clients receipt of the query
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29 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
KPI58
GGP6/1
Turnaround timetaken to respondto Petitionsreceived fromcustomers
30 working days forresponding to Petitionsreceived from thecommunities
Quarterly report on petitions received, listof received queries for the quarter underreview (Oct-Dec) together with response tothe petition at hand are provided
Quarterly report on petitions received, list of queriesreceived together with letters of response areprovided.
KPI59
GGP6/2
No. of programsimplemented asper PublicParticipation andPetitionFramework Policy
Conduct roadshows onAnnual report and 1service deliverycampaigns
Quarterly report on 6 public participationprograms implemented, (1)attendanceregisters for service delivery campaign heldon the 18/10/16 at Mnquma LM, 6stakeholder meetings held at Mnquma LMdifferent wards (a) Msobomvu on10/10/16, (b) Mrhawuzeli on 11/10/16, (c)Teko Fihla on 11/10/16, (d) Msintsana on13/10/16 (e) Cilo Location on 13/10 (f)Holela on 19/10/16, (2)attendance registerson Annual Report Roadshows conducted inall 6 LMs dated 26-30/09/16
Report on mayoral outreach and service deliverycampaigns, attendance register for mayoral imbizoheld at Mnquma LM dated 29/07/16, mayoraloutreach held at Amahlathi LM dated 29/08/16,attendance register for water forum held atMbhashe LM dated 20/09/16 together withexpenditure report
LEGEND
PERFORMANCE SCORING COLOR CODINGNot ApplicableUnacceptable performance (1)Performance Not Fully Effective (2)Performance Fully Effective (3)Performance Above Expectation (4)Outstanding Performance (5)
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30 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
GENERAL RECOMMENDATIONS BY THE MUNICIPAL MANAGER
a. That Departments re-align the Mid-year review to monthly projections of expenditure on the Operationaland Capital budget based on the Midyear assessed SDBIP’s
b. That the Mid-year budget and performance assessment report and the recommendations contained thereinbe noted for preparation of an Adjustment budget
c. That the revised SDBIP which formed the basis of the Mid-year assessment be noted, and departmentalSDBIPs be attached to performance agreements of section 56 employees accordingly
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31 ADM 2016/17 MID-YEAR PERFORMANCE REPORT|
Page 102
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Alice Transport
Hub
1. Procurement of Contractor
2. Appointment of Contractor and
Site Establishment;
3.Practical Completion
Procurement Process
To revise the specifications
made previously with the
Project Manager inline with
what is available. To start
initiating the procurement
processes.
Clear progress of
activities as per the
scope of work
approved by the COO
Payment Certificates,
Minutes of Meetings ,
Photographs and Report
Not achieved
Application for rollover of
project funds was rejected
by National Treasury.
Practical Completion
of Alice Transport
Hub
Executive Manager:
Operations
Fundraising for
funding for
upgrading other
small towns
1. Lobby for funding for upgrading
of Peddie and Idutywa from the
Department of Rural Development
2. Lobby for funding to conduct
planning for the other small towns
within Amathole
3. Resume a procurement process
for appointing Principal Agents and
Contractors
1. At least 2 Business
Plans for Peddie and
Idutywa approved
Treasury and Rural
Development requests for
funding had been
submitted.
Signed Funding
AgreementFunding Agreement Not achieved
Funding applications were
declined. No extra funding
has been secured.
1. 2 Business Plans
for Peddie and
Idutywa approved by
the Department of
Rural Development
2. Approval granted
by the Department of
Rural Development
for planning funds for
other small towns
3. Tenders
advertised for Peddie
and Idutywa.
No FundingExecutive Manager:
Operations
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable Target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Operationalisation
of Emthonjeni
Artist Retreat
1. Update the Operational Plan for
Emthonjeni Artist Retreat
2. Secure funding to
Operationalise EA from the ADM
3. Finalise the acquisition of assets
for the Liquidation of the section 21
1. Update the
Operational Plan and
Budget for EA
2. Sign the Deed of
Sale Agreement for
the EA Assets with
the Liquidator
1. Updated the Operational
Plan.
2. Signed Deed of Sale with
the liquidator is available.
3. Submission to fund new
operations to be made to
DEDEAT LRED Fund.
ASPIRE identifying a local
partner to qualify for funding
as LRED does not fund
government entities. Submit
HAR to Office of the
Premier and the
Department of Cooperative
Governance and
Traditional Affairs.
1. Develop TORs for an
Operator for the EA
Retreat
2. Advertise for an
Expression of Interest
3. Open doors and
resume partial
Operations of the EA
1. TORs and Advert
2. Quarterly Operational
Report for the EA
presented to EXCO
3. Operational Report of
EA submitted to ADM
Not achieved
The building has not been
transferred to the rightful
owner, who will then cede it
to Aspire for
operationalisation
1. Appointed
Operator
2. ASPIRE's Report
in implementing the
Council Resolution
1. ASPIRE does not
receive any response
on its Expression of
Interest from
competent companies
or interested parties.
2. EA Operational
Funds not being
transferred to ASPIRE
by ADM
Executive Manager:
Operations
Culture and Heritage Projects
Page 1 of 11Page 103
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Fundraising for
Culture, Heritage
and Tourism
Promotion
Projects
1. Develop Funding Proposals for
Culture, Heritage and Tourism
Programme of ASPIRE
2. Identify a list of Culture and
Heritage Projects in each of the
ASPIRE 4 Corridors
3. Develop Business Plans and
Budgets for such projects
4. Submit such Business Plans for
Funding to different stakeholders
1. At least 3 funding
proposals submitted
to potential funders
1. Amathole Heritage
Routes and Gcaleka
Cultural Village to be
submitted to the
Department of Rural
Development and Agrarian
Reform (Rural Tourism
Section) and Department of
Cooperative Governance
and Traditional Affairs.
2. Follow-ups are continuing
with the Department of
Defence and Military
Veterans over Alice
Heritage Park, and
Department of Women,
Children and People with
Disabilities over the funding
of Annie Silinga Memorial
Garden.
1. A list of Culture,
Heritage and Tourism
Projects in each of the 4
Corridors presented to
EXCO
1. List of Projects
2.EXCO Minutes
List of projects has been
developed.n/a
1. At least 6 Funding
Proposals submitted
to Funders
2. A least 3 Business
Plans and Budget for
Heritage Projects
completed
No FundingExecutive Manager:
Operations
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable Target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Identification, induction,
contracting, and training of
beneficiaries
None
Project terminated and
handed back to the
Department of
Environmental Affairs.
Correspondence sent to
DEA regarding fulfilling
phase 1 requirements to
retain R765,000.00 that was
paid to ASPIRE.
None None n/a n/a100 beneficiaries
employed and trained
1. Political buy in from
the BCM
2. Community Protest
3. Nepotism
4. Aspire's Compliance
to Statutory
Requirements
Executive Manager:
Operations
1. Stakeholder Management
2. Procurement of goods and
services (protective clothing,
signage, etc)
3. Appoint Professionals to do
architectural designs for the Waste
Management Systems
4. Construction and Handover
1. Procurement of
tools, equipment,
protective clothing,
and signage;
2. Community liaison
and stakeholder
engagement;
3. Contracting and
Training of
Beneficiaries
Project terminated and
handed back to the
Department of
Environmental Affairs.
Correspondence sent to
DEA regarding fulfilling
phase 1 requirements to
retain R765,000.00 that was
paid to ASPIRE
1. Upgrade of waste
management facility
commences
1. Photos, site reports, n/a n/aUpgrade of waste
management system
1. Political buy in from
the BCM
2. Community Protest
3. Nepotism
4. Aspire's Compliance
to Statutory
Requirements
Executive Manager:
Operations
Special Projects
Waste
Management
Systems
Page 2 of 11Page 104
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Recruitment and employment of
beneficiaries
1. Contract of
employment for
beneficiaries
1. 93 participants employed
2. 93 participants contracts
of employment were
extended for 5 months from
October 2016 until February
2017.
3. Expenditure was
R574,146.19 on wages.
1. 93 jobs maintained Time sheets Achieved - 93 beneficiaries n/a93 beneficiaries
employed
1. Political buy-in from
the BCM
2. Community Protest
3. Nepotism
4. Aspire's Compliance
to Statutory
Requirements
Executive Manager:
Operations
Clearing of illegal dumps.
Establishment of food gardens.
Awareness campaigns
Clearing and
removing of dirt.
Rehabilitating of the
identified sites.
Soil preparation.
Erection of fencing.
1. No participants trained.
2. Garden designs
approved by BCMM.
3. 25km of streets sweeping
& gutter clearing completed.
4. Dirt excavation done in
Ziphunzana & Zwelitsha
ward 41 .
5. Protective clothing
purchased & distributed to
participants.
6. No dumping signs
procured.
7. Participated in the
following cleaning
campaigns: - Coastal
cleaning campaign, Black
road cleaning campaign,
Arbor week coastal cleaning
campaign, Mandela day.
8. Assisted BCMM with
procurement of street
banners for keep BCMM
clean and go green
campaign.
9. Expenditure for these
activities is R375,388.94
Door to door
environmental
awareness campaigns
Progress report and
photos.Achieved. n/a
Clearing of illegal
dumps.
Establishment of
food gardens.
Awareness
campaigns
1. Political buy-in from
the BCM
2. Community Protest
3. Nepotism
4. Aspire's Compliance
to Statutory
Requirements
Executive Manager:
Operations
Employment and contracting of
contractors and beneficiaries
317 beneficiaries
employed
1. Project implemented in 4
areas, namely Diya,
Ngqamakhwe, Shixini, &
Qwaninga.
2. 13 invoices submitted to
the DEA for reporting.
3. 13 Contracts were
inspected & paid.
4. R705,519.49 expenditure
towards the 13 contracts
invoices.
5. 218 participants
employed.
0 Time sheets Not achieved
Funding for the project
came to an end in August
2016. Aspire is awaiting
funding from the
Department of
Environmental Affairs
317 beneficiaries
1. Buy-in form
Traditional Authority.
2. Delayed transfer of
drawdowns
3. Cost implications to
Aspire.
4. Timeous response of
the DEA to project
queries.
Executive Manager:
Operations
Adopt -A-Spot
Natural Resource
Management (NRM)
Page 3 of 11Page 105
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Clearing alien invasive plants on
2075 ha from 4 projects in Diya,
Shixini, Qwaninga, and
Ngqamakhwe.
470 ha's of land
cleared 187.16 Ha 's of land cleared 470 ha's of land cleared
Quarterly reports,
inspection reports,
expenditure report
Not achieved
Funding for the project
came to an end in August
2016. Aspire is awaiting
funding from the
Department of
Environmental Affairs
1422 ha's of land
cleared
1. Buy-in form
Traditional Authority.
2. Delayed transfer of
drawdowns.
3. Cost implications to
Aspire.
4. Timeous response of
the DEA to project
queries.
Executive Manager:
Operations
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable Target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Business Plans for
Honey and Aloe
Processing
projects at
Amathole DM.
1. Collate available information on
Honey and Aloe Potential in
Amathole.
2. Identification of suitable sites.
3. Finalise the Terms of Reference
with the CSIR and NAMC.
4. Enter into a contract agreement
with special conditions of contract.
5. Consider compliance in respect
to statutory documents needed for
honey and aloe processing.
6. Provide consultative support to
planning initiatives.
7.Coordinate development of a
strategic business plans to reflect
technical Implementation Plan and
Budget imperatives.
8. Submission of completed
business plan.
1. Collate available
information on
Honey and Aloe
Potential in
Amathole.
2. Identification of
suitable sites and
formalise communal
land use agreements.
3. Leverage and
allocate funds for the
development of
business plans.
1. Site has been identified
at Tyefu.
2. A proposal has been
presented by CSIR to
ASPIRE.
3. NAMC to give an up-date
before 29/09/2016.
1. Finalise the Terms of
Reference with the
CSIR and NAMC.
2. Enter into a contract
agreement with special
conditions of contract.
1. Approved Terms of
Reference.
2. Signed contract
agreements.
Not achievedThere is no budget to
implement this project
Submission of final
business plans for
honey and aloe
1. Time limitation Executive Manager:
Operations
Fundraising for
Agriculture
Projects
1. Identify a list of Agriculture
Projects in each of the ASPIRE 4
Corridors
2. Develop Business Plans and
Budgets for such projects
3. Submit such Business Plans for
Funding to different potential
funders.
1. At least 3 funding
proposals submitted
to potential funders
1. Discussions between
ASPIRE and DRDLR are on-
going for the release of R14
million.
2. A request for previous
invoices has been
submitted to ATS and some
have been submitted.
3. A meeting between
ASPIRE, DRDLR and DTI
will sit at the earliest
convenience of DTI.
4. Farmer training proposal
has been submitted to NSF.
1. A list of Agriculture
Projects in each of the 4
Corridors presented to
EXCO
1. List of Projects
2.EXCO Minutes
List of projects has been
developed.n/a
1. At least 6 Funding
Proposals submitted
to Funders
2. A least 3 Business
Plans and Budget for
Agriculture Projects
completed
No FundingExecutive Manager:
Operations
Agriculture and Rural Development Projects
Corporate Services
Natural Resource
Management (NRM)
Page 4 of 11Page 106
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Projects ActivitiesQ1 Deliverable
targetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Implementation of
Employment
Equity Plan
1. Conduct workplace analysis
2. Update EE Plan with targets
3. Submit EEA 2&4 report annually
by 15 Jan
1. Review EE plan
EE forum meeting held on
16 September 2016 where
progress on EE Plan was
reviewed.
1. EE quarterly meeting
held
2. Report on progress
EEA4 and EEA2
1. Minutes of quarterly
forum meeting
2. EEA4 and EEA2 report
3. EE Quarterly Meeting
held
1. Achieved
2. Achieved
3. Not achieved
Quarterly meeting not held
as no quorum - new
members to be nominated
by staff in Q3
1. EE Plan
2. A total 3 Forum
meetings
3. Submitted EEA2
and EEA4
Non Compliance with
EE Act.
Executive Manager:
Corporate Services
Implementation of
the Occupational
Health and Safety
Policy
1. Appoint H&S reps
2. Develop H&S process flow map
and standard operating procedures
manual
3. Conduct Workplace H&S
Assessment
4. Develop emergency procedures
and drills
1. Appointed H&S
reps
2. Workplace H&S
assessment
1. S16(2) appointed
2. Draft Evacuation plan
developed
Developed H&S process
flow map and standard
operating procedures
manual
H&S Process flow and
SOP Achieved n/a
1. Appointment of
reps
2. Process flow and
SOP
3. Emergency
procedures manual
4. Evacuation drill
Non Compliance with
OHS Act.
Executive Manager:
Corporate Services
1. Transfer ASPIRE from Services
Seta to LGSeta
2. Develop a WSP
3. Submit plan to LGSeta
Transfer of ASPIRE
from Services Seta to
LG Seta completed
Transfer to LGSeta has
been delayed at SARS.
Forms have been
completed and submitted.
1. Workplace Skills Plan
Developed
1.Workplace Skills Plan
document, Not achieved
The Workplace Skills Plan is
dependent on the areas of
training required which are
identified during
performance contracting.
As performance contracting
has not been conducted, a
WSP cannot be developed.
1. Workplace Skills
Plan,
2. Transfer to LG
Seta completed,
3. Confirmation of
the WSP Budget,
1. Inability to retain
staff within ASPIRE,
2. Non compliance
with the Skills Plan
Audit
3. Inability to have
competent staff
Executive Manager:
Corporate Services
1. A total of 8 Staff members
trained on QMS Module 1
2. Conduct EE Training for the EE
Forum and the staff
3. Conduct Health &Safety
Training for the rep and staff
4. Recommendations of the Skills
Audit Report implemented
5. A total of 2 staff trained as First
Aiders within ASPIRE
6. A total of 3 Managers trained in
Project Management
1. EE Training for the
Forum and staff
conducted
2. Health & Safety
Rep and staff trained
1. EE Training delayed as
Dept of Labour only
available in November
2016.
2. Health and Safety
training to be initiated in
quarter 3.
1. Staff and Forum
Training Report on EE
and attendance
register,
2. Training Report for
the Health and Safety
Rep.
1. Skills Audit
Implementation Contract
2. Staff training report
on Health and Safety and
attendance register
1. Not achieved
2. Not Achieved
1. Dept of Labour only
available for training of
staff in Q3
2. No budget due to
decreased funding from
ADM
1. Skills Audit
Recommendations
Implemented,
2. QMS ISO 9001
Module Training for 8
ASPIRE employees
conducted,
3. Project
Management Training
for 3 ASPIRE
employees
conducted
4. Staff trained on EE
and H&s
Poor attendanceExecutive Manager:
Corporate Services
Implementation of
the Workplace
Skills Plan
Page 5 of 11Page 107
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Conduct an Annual
Review and
Development of
new HR Policies
1.Gap analysis of each policy and
advise staff through internal
communication
2. Conduct a review of all
identified policies
3. Obtain input from staff on the
reviewed polices
4. Document all inputs for
recordkeeping purposes
5. Submit and present
recommendations and changes in
all policies to EXCO for approval,
after obtaining staff input
6. Prepare submissions to the
Board of all HR policies for final
approval
1. To review at least
3 policies for
submission to EXCO
2. To submit the 3
policies to the Board
for final approval
1. The following policies
have been reviewed and
will be submitted to the
Board :
* Employment Equity Policy
* Occupational Health and
Safety Policy
* Remuneration Policy
* Recruitment, Selection
and Placement Policy
* Cellphone, Data Card and
Landline Telephone Policy
1. To review at least 5
policies for submission
to EXCO
2. To submit the 5
policies to the Board
for final approval
1. 5 Reviewed HR
Policies.
2. EXCO Minutes
3. Board Minutes
1. The following policies
were approved by the
Board :
* Employment Equity Policy
* Occupational Health and
Safety Policy
* Remuneration Policy
* Recruitment, Selection
and Placement Policy
* Cellphone, Data Card and
Landline Telephone Policy
n/a
1. All 18 HR policies
reviewed and
approved both EXCO
and Board
2. New HR Policies
developed, where
applicable
non participation and
quality of input from
employees
Executive Manager:
Corporate Services
1. Facilitate 4 organisational
performance assessment
2. Verify Portfolio of evidence
against the APP for all Quarters
3. Develop a Quarterly
Performance Report and track the
gaps
4. Present the Performance
Reports to EXCO for approval
5. Conduct a mid year
performance assessment.
Q1 2016/17
Performance Report
1. Q1 performance
assessment of APP
conducted
2. Q7 organisational report
prepared
2016/17 Mid-year
Performance
Assessment report
1. ASPIRE's Performance
Assessment Report for
Q2
2. Minutes of EXCO
meetings.
3. MFMA sec 72 Mid-year
performance assessment
report.
Not achieved
Achievement of this target
is only feasible in Q3.
Target will be adjusted as
part of budget adjustment
process.
1. Four
Organisational
performance
assessment reports
against the APP.
2. 1 mid-year
assessment report in
terms of section 72
of the MFMA
1. Inability to fully
implement the APP and
gather evidence
2. Not being prepared
for the AG audit.
Executive Manager:
Corporate Services
1. Conduct 4 departmental
performance assessments
2. Moderation of performance
scores by the Moderation
Committees
3. Compilation of report from the
Moderation Committees
4. Approval of moderation reports
by the Board
Q4 Organisational
Performance
Assessment report
2014/15
1. Departmental
performance assessment of
APP for Corporate Services
Department conducted
2. Corporate Services Q1
report drafted
Q1 Organisational
Performance
Assessment report
1. Organisational
Performance Assessment
Report for Q1
2. Departmental APP
Achieved n/a
Organisational
Performance
assessment reports
Delayed performance
reviews
Executive Manager:
Corporate Services
Coordinate
performance
reporting,
monitoring and
evaluation
Page 6 of 11Page 108
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
1. Facilitate Development of
Performance Contracts for all
staff, linked to the APP
2. Facilitate individual
performance assessments for all
staff at ASPIRE, every Quarter
Individual
performance
appraisals conducted
for all staff in
department for Q1
2016/2017
1. Performance agreement
template has been drafted
2. Performance Agreement
to be signed by all staff by
end of Q2 based on APP and
Executive Manager's APP's
Individual performance
appraisals conducted
for all staff in
department for Q2
2015/2016
1. Copy of Individual
Performance appraisal
2. Performance
agreement
Not achieved
Performance agreements
have not been negotiated
and signed by staff
4 Departmental
individual
performance
evaluation reports
Executive Manager: :
Corporate Services
1. Compilation of the Annual
Report with EXCO
2. Approval of Draft Annual Report
by EXCO and Board
3. Submission of the approved
Draft Annual Report to ADM by
end August 2015
4. Appointment of service provider
to design and print the Final
Annual Report
5. Approval of the Final Annual
Financial Statements and Annual
Report by Board
6.Submission of Final Annual
Report to ADM by end December
2015
1. Draft 2015/16
Unaudited Annual
Report submitted to
Board for approval
2. Annual
Performance Report
and Annual Financial
Statements
submitted to ADM
and the Auditor
General by end
August 2015
1. Draft Unaudited annual
report submitted to Board
and approved.
2. Annual Report and AFS
submitted to ADM and AG
by end August 2016
1. Appointment of
service provider for
design and printing of
annual report
2. Finalisation of layout
and design of annual
report
3. Approval of final AFS
and annual report by
Board
4. Submission of final
annual report to ADM
by end of Dec 2015
1. Signed appointment
letter of service provider
2. Minutes of board
meeting
3. Proof of submission
Not achieved
No budget has delayed
design and printing of
annual report until budget
adjustment received from
ADM
1. ASPIRE's
2016/2017 Annual
Report
2. 2017/18 Annual
report plan
Funding Executive Manager:
Corporate Services
Implementation of
Communication
Strategy
1. Submit Communications,
Marketing and Reputation
Management Strategy to Board for
approval
1. Submit
Communications,
Marketing and
Reputation
Management Strategy
to Board for approval
Strategy developed.
Strategy to be submitted to
the December 2016 Board
meeting.
n/a n/a n/a n/a
Approved
Communications
Strategy document
Funding Executive Manager:
Corporate Services
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable Target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Governance
Documents and
Effectiveness of
the Board
1. Organise and host an AGM
2. Audit File
3. Draft Annual Governance
Section for the Annual Report
External Audit File Achieved
Draft Governance
Chapter and CS's
Report for Annual
Report
Published Annual Report
with Governance Charter
and CS's Report
Achieved n/a
1. External Audit File
2. Governance
Chapter and CS's
Report in the Annual
Report
3. AGM
4. Board and
Committee Calendar
Company Secretary
Governance, Board Support and Legal Services
Coordinate
performance
reporting,
monitoring and
evaluation
Page 7 of 11Page 109
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Review Board
Charters, Board
Committee
Charters or Terms
of Reference and
Board Policies
1. Review all Board Charters,
where applicable;
2. Review Board Committee
charters/TOR
3. Review Board Policies
1. Policy Register
revised
2. Reviewed Board
Committee Charters
Achieved, All Charters have
been revised and approved
by the Board
Committee Charters
Reviewed
Approved Committee
Charters Achieved n/a
1. Aspire Policy
Register;
2. Review the Board
Charter;
3. Review all
Committee Charters
and Terms of
Reference
Company Secretary
Incorporate
ASPIRE in terms
of the Companies
Act 2008
1. Lodge the MoI with the
Companies Intellectual Property
Commission
Board Approval of the
MoI
Not Achieved not completed
for Q1 / Draft to be
submitted in December
Board meeting
Draft MoI presented to
the ADMApproved MoI by ADM Not achieved
MoI has been submitted to
the Board for approval.
ASPIRE Incorporated
in terms of the 2008
Companies Act
Company Secretary
Coordinate
functioning of
Board oversight
structures
1. Facilitate sitting of Board
meetings quarterly, or as when
required
2. Facilitate sitting of Board
Committee Meetings as per the
schedule;
3. Draft minutes and Resolutions
Quarterly board and
committee meetings
Not all scheduled meetings
took place as planned due
to the ARC meeting
preparations. SEC and
Finance Committees did not
sit
Quarterly board and
committee meetings
Signed Quarterly Board
and Committee Minutes Achieved n/a
4 Scheduled Board
and Committee
meetings and special
meetings as and
when required
Company Secretary
Ensure
compliance with
Key Legislations
(Companies Act,
MFMA and
MSA)and Board
and Committee
Charters
1. Compiling a Compliance
Checklist for all the relevant
legislations;
2. Performing legal compliance
audits for all the legislations, Board
and Committee Charters
3. Provide legal and governance
advice to the Board and individual
directors
1. Compliance
Checklist
2. Q1 Compliance
Audit Report to the
Board
Not achieved, No response
from EXCO members
Conduct Q2
Compliance Audit
Q2 Compliance Report to
the Board Not achieved Capacity constraints
3 Primary legislation
Compliance Audit
Conducted and
monitored on an
annual basis
Lack of personnel to
conduct the required
legal compliance audits
Company Secretary
Legal Advice to
Aspire
1. Interact with Operations and
Corporate Service on partnerships
Aspire is getting into;
2. Review partnership proposal in
order to develop terms of
engagements favourable to Aspire;
3. Draft and or Review Partnership
Agreements;
4. Provide Legal Advice to protect
the interest of Aspire
None Lease AgreementAt least 1 Agreement
Reviewed Signed Agreement Achieved. n/a
A minimum of 3
Agreements signed
and legal advise
provided by the
Company Secretary
Company Secretary
Projects ActivitiesQ1 Deliverable
targetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Finance and Supply Chain
Page 8 of 11Page 110
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Submission of
Section 87
Reports to ADM
1. Develop an Annual Budget for
ASPIRE to cover both Project
Funds and Administration Funds
2. Develop and submit S87 report
monthly to the ADM
3. Prepare Monthly Management
Accounts for discussion at EXCO
4. Manage funds efficiently from
the ADM and other funders
1. Monthly Financial
Report and
Management
Accounts submitted
and approved at
EXCO
2. Quarterly Financial
Report submitted to
the Board
3. Section 87
reporting submitted
within 10 working
days after the end of
the month to the ADM
1. Despite the July backlog,
monthly reports for July-Sep
have been submitted both
the EXCO, ADM and
National Treasury.
2. Quarterly report to be
tabled to the Board in
December.
3. Monthly signed S87
reports submitted to the
ADM via e-mail.
1. Monthly Financial
Report and
Management Accounts
submitted and approved
at EXCO
2. Quarterly Financial
Report submitted to the
Board
3. Section 87 reporting
submitted within 10
working days after the
end of the month to the
ADM
1. Monthly Financial
Report and Management
Accounts submitted and
approved at EXCO -
EXCO Minutes
2. Quarterly Financial
Report submitted to the
Board - Board Minutes
3. Section 87 reporting
submitted within 10
working days after the
end of the month to the
ADM- signed / stamped
proof of submission
1. Achieved
2. Achieved
3. Achieved
n/a
1. EXCO approves all
Monthly Management
Accounts
2. Board approves all
Financial Reports
3. Section 87 Reports
are submitted to
ADM
Underfunding for both
projects and
administration
Executive Manager:
Finance
Improvement of
Aspire's Working
Capital
1. Capturing all invoices on the
date of receipt
2. Process all invoices within 30
days of receipt
3. Record and report to EXCO on a
monthly basis on this activity
100% of Invoices
paid within 30 days of
receipt
Processing of invoices is
done on 15th and 30th each
month. An invoice register
has will be developed
effective from 01 October.
100% of Invoices paid
within 30 days of receipt
1. Report of all invoices
received and time it took
to pay them
2. EXCO Minutes
Not achieved
November invoices not paid
within 30 days due to
cashflow problems
100% payment of
received invoices
paid within 30 days
Late submission of
invoices by
departments
Executive Manager:
Finance
1.Reduce and
Manage
Deviations
2.Implement
reviewed SCM
systems and
procedures to
address issues
causing deviations
1. Develop a procurement plan
2. Implement reviewed SCM
systems and procedures to
address issues causing deviations
3. Monitor the implementation of
the procurement plan
1. Reduction in
number of deviations
by 0,5 %
2. Submission of the
report to the Board
No new deviations for the
1st quarter ending
September 2016.
1. Reduction in number
of deviations by 0,5 %
2. Submission of the
report to the Board
1.Monthly deviations
report
2. Proof of submission
Quarterly deviation report
to the Board
1. Achieved
2. Achieved
n/a
Reduce number of
deviations by at least
2%
Violation of SCM policyExecutive Manager:
Finance
Annual Financial
Statements
Development of Annual Financial
Statements
Compile AFS and
submit to AG and
ADM
Achieved
1.Item to Board ratifying
the 2014/15 AFS that
were submitted to the
AG and ADM
2.Quarterly financial
management
statements
1. Copy of the item to
Board ratifying the
2013/14 AFS- Board
minutes.
2.Financial statements
reviewed by the
Accounting and
Reporting
1. Achieved
2. Achieved
n/a
16/17 Annual
Financial Statements
submitted to Auditor-
General and ADM
Non compliance with
GRAP and MFMA
Executive Manager:
Finance
Page 9 of 11Page 111
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Conduct an
Annual Review
and Development
of new Finance
Policies
1. Identify policy gaps and
communicate to staff
2. Conduct a review of all identified
policies
3. Obtain input from staff on the
reviewed polices,
4. Document all inputs for
recordkeeping purposes.
5. Submit and present
recommendations and changes in
all policies to EXCO for approval,
after obtaining staff input
6. Prepare submissions to the
Board of all Finance policies for
final approval
n/a
1. To review 2 policies
for submission to EXCO
2. To submit the 2
policies to the Board for
final approval
1. 2 Reviewed Finance
Policies.
2. EXCO Minutes
3. Board Minutes
1. Achieved
2. Achieved
n/a
1. All 8 Finance
policies reviewed
and approved both
EXCO and Board
2. New Finance
Policies developed,
where applicable
Executive Manager:
Finance
Monitoring and
reporting on
contractual
commitments and
performance of
service providers
1. Ensure staff is trained on SCM
and the respective Committees
2. Develop a clear procurement
plan and time frames
3. Reporting on contractual
commitments
4. Report on the performance of
service providers
1. Annual
procurement plan
submitted to EXCO
for approval
2. Monthly
Procurement reports
submitted to EXCO
3. Quarterly
procurement reports
approved by the
Board
4.A Report submitted
to Board on
contractual
commitments and
performance of
service providers
1. Only the procurement
plan for Adopt a Spot has
been received.
2. Procurement report is
tabled quarterly in line with
S87 of the MFMA.
1. Monthly Procurement
reports submitted to
EXCO
2. A Report submitted to
Board on contractual
commitments and
performance of service
providers
1. Monthly Procurement
Reports
2. EXCO Minutes
3. Board Submission
1. Achieved
2. Not Achieved
3. Achieved
2. Monthly Exco not held
4 Reports submitted
to Board on
contractual
commitments and
performance of
service providers
Aspire not adhering to
its SCM Policy
Executive Manager:
Finance
Implementation of
Internal Audit
management
action plans
1. Develop and report on the
Dashboard
2. Develop a Plan of Action in
managing Auditor General's
findings
3. Conduct Quarterly Audits as per
approved plan
4. Submit Audit Reports to the
Audit Committee and the Board
1. Audit Plan
developed
2. At least 50% of
management
responses on some
AG's findings
provided
3. Q1 Internal Audit
Report completed
4. Submission of the
Internal Audit Reports
to both the Audit
Committee and Board
1.Audit Plan presented by
ADM internal Audit Unit.
2. No audit was performed
for Q1 2016
3. No Audit performed for
Q1.
4. N/A
1. A total of 100% of
management responses
on AG's findings
provided
2. Q2 Internal Audit
Report completed
3. Submissions to the
Audit Committee and
the Board
1. Management
Responses (100%)
2. Q2 Internal Audit
Report
3. Audit Committee and
Board Minutes and
Submissions
1. Achieved
2. Not achieved
3. Achieved
2. Internal audit is busy
conducting a internal
governance audit.
1. A total of 4 Internal
Audits
2. Audit Committee
and Board Consulted
fully
3. Management
responses on AG's
findings
Adverse findings by the
AG
Executive Manager:
Finance
Page 10 of 11Page 112
Projects ActivitiesQ1 Deliverable
TargetQ1 Progress Q2 Deliverable target Q2 Evidence Q2 Progress Reasons for deviation Annual Target Identified Risks Custodian
Implementation of
the Risk Master
Plan
1. Develop a Risk Matrix through a
Consultative process with staff
2. Monitor the Risk Matrix on a
Quarterly basis
3. Report to the Board on a
quarterly basis
1. Q1 Risk Matrix
Progress discussed
at EXCO
2. Risk Matrix
approved by the
Board
Q1 risk register report
updated and discussed at
Exco meeting.
1. Q2 Risk Matrix
Progress discussed at
EXCO
2. The report is
submitted for noting and
discussion by the Board
1. Q2 Risk Report
2. Board Submission
1. Achieved
2. Not yet submitted to
Board
2. Risk report still awaits
submission to BoardInadequate funding
Executive Manager:
Finance
Implementation of
Standard Chart of
Accounts (SCOA)
1. Appoint a service provider to
assist Aspire with SCOA;
2. Develop an implementation plan
for Aspire;
3. Implement the SCOA software
within Aspire;
4. Train Finance Staff on how to
use the system and also comply
with the regulations
Implementation plan
Initial meeting held with
ADM in September. Still
await a roll-out plan for both
SAP and mSCOA in line
with Council resolution of
January 2016 to include
ASPIRE. Little or no
progress to date.
Implementation of
mSCOAProgress report to Exco Not achieved
Despite ADM council
resolution on financing
Aspire, ADM have
confirmed that they do not
have budget available.
1. SCOA Regulations
Compliance;
2. SCOA Training of
Aspire Staff
1. Lack of personnel to
conduct the required
legal compliance audits
Executive Manager:
Finance
Asset
Management and
Tracking
Monitoring and management of
ASPIRE assets
Conduct a quarterly
asset verification
count and reconcile
to the asset register
1. No new assets
acquisitions for the quarter
ending September.
2. Assets verification
performed on 27-28
October.
Conduct a quarterly
asset verification count
and reconcile to the
asset register
1. Quarterly report on
the asset verification
count
2. Copy of the updated
fixed asset register
Achieved n/a
100% updated fixed
asset register with all
tagged/bar coded
assets reconciled to
the fixed asset
register and the GL
Unidentified assetsExecutive Manager:
Finance
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ANNEXURE D - ASPIRE MID-YEAR PERFORMANCE REPORTANNEXURE D - ASPIRE MID-YEAR PERFORMANCE REPORTANNEXURE D - ASPIRE MID-YEAR PERFORMANCE REPORT
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ANNEXURE D - ASPIRE MID-YEAR PERFORMANCE REPORTANNEXURE D - ASPIRE MID-YEAR PERFORMANCE REPORTANNEXURE D - ASPIRE MID-YEAR PERFORMANCE REPORT
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