Monthly Budget Statement€¦ · an early warning indicator where remedial action is required. The consolidated performance is a high level overview of the municipality’s viability

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Monthly Budget Statement MFMA Section 71 Report JUNE 2015

Govan Mbeki Local Municipality

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2 | P a g e Section 71 report

Table Of Contents

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

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

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

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

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

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

3.2 Key Financial indicators ................................................................................................... Error! Bookmark not defined.

3.3 Ratio Analysis ............................................................................................................................................................... 7

4. Monthly statements ....................................................................................................................................... 8

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

4.2 Financial Performance (Standard classification) ............................................................................................................. 11

4.3 Financial Performance (Revenue and expenditure per Municipal vote) ............................................................................. 12

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

4.5 Cash flow statement .................................................................................................................................................... 12

4.6 Capital expenditure ..................................................................................................................................................... 14

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

5.1 Loans & Investments ................................................................................................................................................... 15

5.2 Debtors ...................................................................................................................................................................... 16

5.3 Creditors .................................................................................................................................................................... 20

5.4 Capital Projects........................................................................................................................................................... 21

5.5 Stores ........................................................................................................................................................................ 24

5.6 Supporting Documents – C Schedules .......................................................................................................................... 25

5.7 Additional Reports Annexure ........................................................................................................................................ 34

ANNEXURE A: SCM Deviations ...........................................................................................................................37

Deviations on the Supply Chain Management Policy for the month ended June 2015. .................................37

ANNEXURE B: Purchases above R100 000 ........................................................................................................37

ANNEXURE C: Insurance claims .........................................................................................................................39

ANNEXURE D: 10 Highest Debtors per town .....................................................................................................47

ANNEXURE E: Fruitless and wasteful expenditure ...........................................................................................60

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1. Introduction

1.1 Purpose

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

1.2 Background

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

the local government sphere’s ability to deliver basic services by facilitating sustainability and better medium term planning

and policy choices on service delivery.

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

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

ii. And the Municipal Budget and Reporting Regulations

The MBRR highlights the format of the monthly budget statements.

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

required tables, charts and explanatory information, taking into account any guidelines issued by the Minister in terms of

Section 168 (1) of the Act.”

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

of Municipalities by establishing uniform norms and standards and other requirements for ensuring transparency,

accountability and appropriate lines of responsibility in the budgeting and reporting process and other relevant matters as

required by the Act.

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2. Section 13: Quality Certification by Accounting Officer

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

The monthly budget statement report And supporting documentation for the month of JUNE 2015 has been prepared in accordance with the Municipal Finance Management Act and the regulations made under the Act. Print Name: J Mokgatsi Chief Financial Officer of Govan Mbeki Local Municipality (MP307) Signature:

Date:

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

Date:

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3. Executive Summary

The following table provides a summary of the municipality’s performance on the Capital and Operational budget as at 30 June 2015:

3.1 Budget Summary statement

MP307 Govan Mbeki - Table C1 Monthly Budget Statement Summary - M12 June

Description R thousands

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

Financial Performance

Property rates 169,763 219,808 165,000 15,427 182,635 219,808 (37,173) -17% 163,104

Service charges 865,025 948,225 983,916 75,734 793,204 948,225 (155,021) -16% 772,990

Investment revenue 1,667 1,582 1,582 217 2,542 1,582 961 61% 35,376

Transfers recognised - operational 220,634 224,188 224,188 52,429 224,552 224,188 364 0% 242,028

Other own revenue 36,893 199,195 171,792 12,731 134,926 199,195 (64,269) -32% 157,380

Total Revenue (excluding capital transfers and contributions)

1,293,982 1,592,997 1,546,477 156,539 1,337,859 1,592,997 (255,139) -16% 1,370,878

Employee costs 344,003 368,795 370,447 32,826 387,397 368,795 18,603 5% 385,328

Remuneration of Councillors 16,293 18,525 16,525 1,405 17,346 18,525 (1,179) -6% 15,598

Depreciation & asset impairment 188,841 322,884 190,526 – – 322,884 (322,884) -100% –

Finance charges 15,105 3,776 2,727 6,232 28,914 3,776 25,138 666% 22,303

Materials and bulk purchases 556,919 572,152 537,742 114,123 620,435 572,152 48,283 8% 571,730

Transfers and grants 77,762 58,375 58,795 1,431 49,319 58,375 (9,056) 63,208

Other expenditure 454,113 488,503 362,353 23,804 255,116 488,503 (233,387) -48% 278,216

Total Expenditure 1,653,034 1,833,009 1,539,115 179,822 1,358,527 1,833,009 (474,482) -26% 1,336,384

Surplus/(Deficit) (359,053) (240,012) 7,361 (23,283) (20,669)

(240,012) 219,343 -91% 34,495

Transfers recognised - capital 116,487 71,781 71,781 (1) 85,219 71,781 13,438 19% 113,665

Contributions & Contributed assets 72,829 5,300 76,417 9 64,069 5,300 58,769 1109% 85,413

Surplus/(Deficit) after capital transfers & contributions

(169,736) (162,930) 155,559 (23,275) 128,620 (162,930) 291,550 -179% 233,573

Surplus/ (Deficit) for the year (169,736) (162,930) 155,559 (23,275) 128,620

(162,930) 291,550 -179% 233,573

Capital expenditure & funds sources

Capital expenditure 138,470 141,993 207,354 11,233 127,431 207,354 (79,923) -39% 127,431

Capital transfers recognised 114,998 77,081 192,197 10,837 117,863 192,197 (74,335) -39% 117,863

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

Borrowing – – – – – – – –

Internally generated funds 23,471 64,912 15,157 396 9,569 15,157 (5,588) -37% 9,569

Total sources of capital funds 138,470 141,993 207,354 11,233 127,431 207,354 (79,923) -39% 127,431

Financial position

Total current assets 235,624 422,500 343,311 257,699 90,845

Total non current assets 2,742,393 2,999,104 3,050,959 2,866,429 135,190

Total current liabilities 476,917 285,200 269,963 496,628 42,594

Total non current liabilities 170,515 170,517 170,517 165,970 (1,080)

Community wealth/Equity 2,340,039 (162,930) 155,559 2,461,530 184,522

Cash flows

Net cash from (used) operating 78,365 116,190 296,305 (89) 97,496 59,953 37,543 63% (274,083)

Net cash from (used) investing (91,278) (43,814) (175,390) (3,819) (368,103)

(293,858) (74,246) 25% (91,037)

Net cash from (used) financing (6,340) (2,002) (2,002) (3,148) (2,971) – (2,971) #DIV/0! (33,449)

Cash/cash equivalents at the month/year end 16,232 (121,034) 135,144 – (257,346)

(425,312) 167,965 -39% (382,337)

Debtors & creditors analysis 0-30 Days 31-60 Days

61-90 Days

91-120 Days

121-150 Dys 151-180

Dys 181 Dys-1

Yr Over 1Yr

Total

Debtors Age Analysis

Total By Income Source 36,597 21,734 15,771 14,953 21,217 19,460 83,328 660,711 873,773 Creditors Age Analysis Total Creditors 79,106 69,627 6,059 43,023 22,242 – 549 16,414 237,020

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Comments on the Budget Summary Statement

Operating Revenue

The overall performance on the revenue component is 16% below the budget. Effective implementation of the revenue

enhancement strategy will see great improvement in our revenue base.

Operating Expenditure

The overall performance on the expenditure component is 26% below the budget. Under the operating expenditure less is being

spent than budgeted for. The highest unspent budget is depreciation, debt impairment as well as other expenditure.

Depreciation and debt impairment calculations will be done at year end. Repairs and maintenance have also been under spent by

6%.Bulk purchases have been overspent by 8%.

Capital Expenditure

Total Capital Expenditure to date is R127 431 413 of this amount R 63 630 983 relates to MIG funding (excluding VAT), R 52 475

047 from the Human Settlement grant, R441 037 from Gert Sibande District Municipality, Sanedi Project R1 315 789, whilst

R9 568 556 is from internally generated funds.

Cash Flows

At the end of June 2015 we had a positive bank statement balance of R 11 393 799. Our cash book balance for the same period

was overdrawn by R 10 458 137. The difference is due to EFT payments not yet reflected on the bank statements.

Debtors and Creditors

Our Debtors book had a total balance of R874 million as at June month end. Collection still remains a challenge as indicated by the

huge amounts of old outstanding debtors. There is a revenue enhancement plan in place to address the debt collection challenge.

The total creditors balance amounted to R237 million for the same period.

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3.2 Ratio Analysis

Financial Overall surplus for the period R128,6 million Debtors payment rate for the month 90% Creditors days (Creditors/Cost of sale*365 days) 139 days Overall operating results R’ 000 Income R 1,487,147 Expenditure R 1,358,527

Surplus R 128,620

Debtors Total debtors outstanding R 873,772,537 Distribution Losses (%) Electricity: 36% Water: 17% Departmental performance

Vote Description Revenue Expenditure Surplus/(Deficit)

Performance by Vote

R’000 R’000 R’000

Vote 1 - Executive & Council 101 204 51 648 49 556

Vote 2 - Corporate Services 27 094 70 425 (43 331)

Vote 3 - Planning & Development 77 082 27 971 49 111

Vote 4 - Community Services 145 458 201 291 (55 833)

Vote 5 - Financial Services 410 895 159 224 251 671

Vote 6 - Technical services 725 414 847 967 (122 553)

Total by Vote 1,487,147

1,358,527

128,620

Cash Management Bank statement balance: R 11,393,799 Cashbook balance: (Overdrawn) R(10,458,137) Investments: R15,903,509 Loan Balance: R12,431,547 Liabilities Unspent Conditional grant R 890,000 Trade creditors R 237,020,370 Total loans R12,431,547 Capital Expenditure : Municipal Infrastructure Grant MIG Budget R 83,781,000 MIG Expenditure R 63,630,983 Vat portion R9,472,439 Total Expenditure R 73,103,422 % spent to date 87% Other Capital expenditure (Excluding MIG) Other capital budget R 135,573,475

Other capital expenditureR 63,800,429 % spent to date 47% Repairs and maintenance Repairs budget R 65,138,736 Repairs expenditure to dateR 60,832,558 % spent to date 93% Human resources Salary bill for Councillors R1,404,810 Salary bill for employees R 32,826,365 Work force cost as a % of income 21% Total staff compliment 1 410 Staff resignations 09 Staff Appointments 06

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4. Monthly statements

Description of financial indicator Basis of calculation

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

YearTD actual

Full Year Forecast

Borrowing Management

Capital Charges to Operating Expenditure Interest & principal paid/Operating Expenditure 1.1% 17.8% 12.6% 2.1% 2.8%

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

0.0% 0.0% 0.0% 0.0% 0.0%

Safety of Capital

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

1.8% -39.6% 41.5% 19.2% 23.6%

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

Liquidity

Current Ratio Current assets/current liabilities 49.4% 148.1% 127.2% 51.9% 213.3%

Liquidity Ratio Monetary Assets/Current Liabilities 3.4% -41.6% 51.0% 3.2% 107.5%

Revenue Management

Annual Debtors Collection Rate (Payment Level %)

Last 12 Mths Receipts/ Last 12 Mths Billing

Outstanding Debtors to Revenue Total Outstanding Debtors to Annual Revenue 16.2% 35.6% 15.0% 17.3% 3.4%

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

0.0% 0.0% 0.0% 0.0% 0.0%

Creditors Management

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

Funding of Provisions

Percentage Of Provisions Not Funded Unfunded Provisions/Total Provisions

Other Indicators

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

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

Employee costs Employee costs/Total Revenue - capital revenue 26.6% 23.2% 24.0% 29.0% 28.8%

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

Interest & Depreciation I&D/Total Revenue - capital revenue 15.8% 20.5% 12.5% 2.2% 2.8%

IDP regulation financial viability indicators

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

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

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

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4.1 Financial Performance (Revenue and expenditure)

Description

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Revenue By Source

Property rates 169,763 219,808 165,000 15,427 182,635 219,808 (37,173) -17% 163,104

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

Service charges - electricity revenue 434,856 483,238 497,888 39,198 372,828 483,238

(110,410) -23% 359,356

Service charges - water revenue 279,218 275,317 291,317 22,106 238,574 275,317 (36,743) -13% 231,175

Service charges - sanitation revenue 66,302 76,733 89,094 6,753 85,960 76,733 9,227 12% 85,488

Service charges - refuse revenue 84,648 95,437 105,617 7,677 95,838 95,437 401 0% 96,967

Service charges - other – 17,500 – – 4 17,500 (17,496) -100% 5

Rental of facilities and equipment 2,778 3,065 3,065 299 2,811 3,065 (254) -8% 2,831

Interest earned - external investments 1,667 1,582 1,582 217 2,542 1,582 961 61% 2,719

Interest earned - outstanding debtors 35,288 36,086 36,086 2 24,489 36,086 (11,597) -32% 32,657

Dividends received 57 46 46 30 42 46 (4) -8% 16

Fines 22,738 7,378 25,000 2,813 18,115 7,378 10,737 146% 18,941

Licences and permits 3 5 5 – – 5 (5) -100% –

Agency services 23,751 23,264 23,264 2,962 27,474 23,264 4,210 18% 37,691

Transfers recognised - operational 220,634 224,188 224,188 52,429 224,552 224,188 364 0% 242,028

Other revenue 5,936 29,351 29,326 2,188 35,803 29,351 6,452 22% 40,477

Gains on disposal of PPE (53,657) 100,000 55,000 4,438 26,191 100,000 (73,809) -74% 24,766

Total Revenue (excluding capital transfers and contributions)

1,293,982 1,592,997 1,546,477 156,539 1,337,859 1,592,997 (255,139)

-16% 1,338,221

Expenditure By Type

Employee related costs 344,003 368,795 370,447 32,826 387,397 368,795 18,603 5% 385,328

Remuneration of councillors 16,293 18,525 16,525 1,405 17,346 18,525 (1,179) -6% 15,598

Debt impairment 142,149 114,773 125,984 – 9,016 114,773

(105,757) -92% 12,021

Depreciation & asset impairment 188,841 322,884 190,526 – – 322,884

(322,884) -100% –

Finance charges 15,105 3,776 2,727 6,232 28,914 3,776 25,138 666% 22,303

Bulk purchases 556,919 572,152 537,742 114,123 620,435 572,152 48,283 8% 571,730

Other materials – – – – – – – –

Contracted services 73,947 95,636 64,706 4,849 66,449 95,636 (29,188) -31% 71,583

Transfers and grants 77,762 58,375 58,795 1,431 49,319 58,375 (9,056) -16% 63,208

Other expenditure 238,016 278,093 171,663 18,955 179,651 278,093 (98,442) -35% 194,612

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

Total Expenditure 1,653,034 1,833,009 1,539,115 179,822 1,358,527 1,833,009

(474,482) -26% 1,336,384

Surplus/(Deficit) (359,053) (240,012) 7,361 (23,283) (20,669) (240,012) 219,343 (0) 1,838

Transfers recognised - capital 116,487 71,781 71,781 (1) 85,219 71,781 13,438 0 113,665

Contributions recognised - capital 63,143 0 71,117 9 61,801 0 61,801 129 82,389

Contributed assets 9,687 5,300 5,300 – 2,268 5,300 (3,032) (0) 3,024

Surplus/(Deficit) after capital transfers & contributions

(169,736) (162,930) 155,559 (23,275) 128,620 (162,930) 200,916

Surplus/(Deficit) after taxation (169,736) (162,930) 155,559 (23,275) 128,620 (162,930) 200,916

Surplus/(Deficit) attributable to municipality (169,736) (162,930) 155,559 (23,275) 128,620 (162,930) 200,916

Surplus/ (Deficit) for the year (169,736) (162,930) 155,559 (23,275) 128,620 (162,930) 200,916

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Detailed Analysis of Financial Performance Revenue

The water revenue performance is below target with 13%.This is mainly due to distribution losses as well as the fact that

we are one month behind in our billing process which means that the services charges as recorded in the system are for

eleven months compared to a twelve months budget.

The electricity revenue is below target with 23%. This is mainly due to distribution losses as well as the fact that we are one

month behind in our billing process which means that the services charges as recorded in the system are for eleven

months compared to a twelve months budget.

Other revenue is above target by 22%; this is mainly due to internal charges that have not been included under the budget.

The performance of interest earned outstanding debtors for the month is below target by 32%; ideally the less we collect

from this revenue, the more assurance we get regarding improvement in debt collection.

Expenditure

Debt Impairment

There were no bad debts written off in the period under review.

Depreciation and asset impairment

No depreciation calculations were done, calculation will only be done at year end.

Transfers and grants

At the time of reporting grants paid to indigent customers were R49 319 355.

Other expenditure

Other expenditure was over spent by 35%. To address the cash management constraints we are currently experiencing,

management are cutting costs were possible. These cost curtailment measures results in under spending of other

expenditure items.

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4.2 Financial Performance (Standard classification)

Description

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Revenue - Standard

Governance and administration 332,791 495,424 440,616 68,646 438,014 495,424 (57,409) -12% 443,435

Executive and council 2 1 1 – 25 1 24 1951% 33

Budget and treasury office 332,310 467,878 413,071 68,633 410,895 467,878 (56,984) -12% 407,189

Corporate services 479 27,544 27,544 13 27,094 27,544 (450) -2% 36,213

Community and public safety 85,229 10,795 84,416 3,082 67,594 9,613 57,981 603% 84,345

Community and social services 2,658 2,910 2,913 153 2,182 2,910 (729) -25% 2,292

Sport and recreation 86 113 113 (99) 129 113 16 14% 245

Public safety 22,476 7,181 24,799 2,768 17,471 7,181 10,290 143% 18,529

Housing 60,009 591 56,591 260 47,812 (591) 48,403 -8193% 63,279

Health – – – – – – – –

Economic and environmental services 185,275 211,975 177,092 7,760 160,852 211,975 (51,123) -24% 204,427

Planning and development 160,656 180,557 150,674 4,705 130,435 180,557 (50,122) -28% 163,011

Road transport 23,939 28,667 23,667 2,961 27,425 28,667 (1,241) -4% 37,712

Environmental protection 680 2,751 2,751 94 2,992 2,751 241 9% 3,703

Trading services 880,004 951,885 992,551 77,051 820,673 951,885

(131,212) -14% 805,093

Electricity 445,627 493,187 505,337 40,346 397,203 493,187 (95,984) -19% 388,116

Water 282,631 281,156 292,156 22,241 240,892 281,156 (40,264) -14% 233,659

Waste water management 66,979 82,075 89,410 6,780 86,627 82,075 4,553 6% 86,231

Waste management 84,767 95,468 105,648 7,684 95,950 95,468 483 1% 97,087

Other – – – – – – – –

Total Revenue - Standard 1,483,298 1,670,079 1,694,675 156,539 1,487,133 1,668,897

(181,764) -11% 1,537,300

Expenditure - Standard

Governance and administration 283,326 279,399 261,033 20,683 278,243 279,399 (1,157) 0% 298,304

Executive and council 46,126 41,351 34,785 3,805 48,358 41,351 7,007 17% 46,787

Budget and treasury office 194,399 157,188 148,235 12,654 159,224 157,188 2,036 1% 171,816

Corporate services 42,801 80,860 78,013 4,224 70,660 80,860 (10,199) -13% 79,702

Community and public safety 183,928 151,971 165,434 11,923 125,979 151,971 (25,993) -17% 125,720

Community and social services 62,798 51,410 59,900 4,402 40,571 51,410 (10,839) -21% 41,791

Sport and recreation 2,485 2,902 2,624 261 614 2,902 (2,289) -79% (192)

Public safety 81,938 82,838 92,436 6,717 77,110 82,838 (5,728) -7% 75,948

Housing 36,706 14,820 10,474 543 7,684 14,820 (7,137) -48% 8,174

Health – – – – – – – –

Economic and environmental services 203,538 191,226 186,895 12,673 119,403 191,226 (71,823) -38% 127,527

Planning and development 44,183 37,589 23,325 2,503 23,342 37,589 (14,247) -38% 23,237

Road transport 135,663 117,098 134,707 8,290 66,890 117,098 (50,208) -43% 73,103

Environmental protection 23,693 36,538 28,863 1,880 29,171 36,538 (7,367) -20% 31,187

Trading services 982,242 1,210,413 925,752 134,543 834,898 167,195 667,703 399% 784,833

Electricity 507,935 521,609 482,306 91,022 494,651 (521,609) ######## -195% 459,909

Water 296,472 488,238 255,929 34,691 243,868 488,238

(244,370) -50% 226,945

Waste water management 100,379 90,605 99,734 3,596 37,765 90,605 (52,840) -58% 38,897

Waste management 77,456 109,960 87,783 5,234 58,614 109,960 (51,347) -47% 59,081

Other – – – – – – – –

Total Expenditure - Standard 1,653,034 1,833,009 1,539,115 179,822 1,358,522 789,791 568,731 72% 1,336,384

Surplus/ (Deficit) for the year (169,736) (162,930) 155,559 (23,283) 128,611 879,106

(750,495) -85% 200,916

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4.3 Financial Performance (Revenue and expenditure per Municipal vote) Vote Description 2013/14 Budget Year 2014/15

Audited

Outcome Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

Revenue by Vote

Vote 1 - Executive & Council 153,827 77,083 92,199 13 101,204 77,083 24,121 31.3% 134,921

Vote 2 - Corporate Services 479 27,544 27,544 13 27,094 27,544 (450) -1.6% 36,213

Vote 3 - Planning & Development 66,840 104,067 115,067 4,965 77,082 104,067 (26,985) -25.9% 91,403

Vote 4 - Community Services 133,477 130,683 158,484 13,516 145,458 130,683 14,775 11.3% 158,844

Vote 5 - Financial Services 332,310 467,878 413,071 68,619 410,895 467,878 (56,984) -12.2% 407,189

Vote 6 - Technical services 796,366 862,824 888,310 69,413 725,414 862,824 (137,410) -15.9% 708,731

Total Revenue by Vote 1,483,298 1,670,079 1,694,675 156,539 1,487,147 1,670,079 (182,932) -11.0% 1,537,300

Expenditure by Vote

Vote 1 - Executive & Council 74,445 46,765 38,637 3,967 51,648 46,765 4,883 10.4% 50,493

Vote 2 - Corporate Services 42,710 78,025 77,929 4,224 70,425 78,025 (7,599) -9.7% 79,389

Vote 3 - Planning & Development 52,661 49,831 30,031 2,884 27,971 49,831 (21,860) -43.9% 28,018

Vote 4 - Community Services 246,381 293,899 276,336 17,389 201,291 293,899 (92,608) -31.5% 209,464

Vote 5 - Financial Services 194,399 157,188 148,235 12,649 159,224 157,188 2,036 1.3% 171,816

Vote 6 - Technical services 1,042,438 1,207,301 967,946 138,709 847,967 1,207,301 (359,334) -29.8% 797,205

Total Expenditure by Vote 1,653,034 1,833,009 1,539,115 179,822 1,358,527 1,833,009 (474,482) -25.9% 1,336,384

Surplus/ (Deficit) for the year (169,736) (162,930) 155,559 (23,283) 128,620 (162,930) 291,550 -178.9% 200,916

4.4 Financial Position

Description R thousands

2013/14 Budget Year 2014/15

Audited Outcome Original Budget Adjusted Budget YearTD actual Full Year Forecast

ASSETS Current assets

Cash 16,232 (121,034) 135,145 15,732 45,788

Call investment deposits – 2,525 2,525 – –

Consumer debtors 154,968 504,020 168,652 158,847 33,251

Other debtors 54,448 14,059 14,059 72,258 12,434

Current portion of long-term receivables – 8,666 8,666 – –

Inventory 9,976 14,265 14,265 10,861 (628)

Total current assets 235,624 422,500 343,311 257,699 90,845

Non current assets

Long-term receivables – 39,976 39,976 – –

Investments 16,661 17,182 17,182 9,734 797

Investment property 566,900 842,171 842,171 566,900 –

Property, plant and equipment 2,138,359 2,099,689 2,150,543 2,261,958 134,043

Intangible assets 1,087 85 1,087 1,087 –

Other non-current assets 19,387 – 26,750 350

Total non current assets 2,742,393 2,999,104 3,050,959 2,866,429 135,190

TOTAL ASSETS 2,978,017 3,421,604 3,394,270 3,124,128 226,035

LIABILITIES

Current liabilities

Bank overdraft 204 3,012 3,012 – 61,552

Borrowing 20,230 21,192 21,192 441 (76)

Consumer deposits 437,574 234,626 219,390 21,568 857

Trade and other payables 9,454 26,370 26,370 464,670 (16,781)

Provisions 9,454 – – 9,949 (2,959)

Total current liabilities 476,917 285,200 269,963 496,628 42,594

Non current liabilities

Borrowing 12,715 13,979 13,979 8,169 (1,080)

Provisions 157,800 156,538 156,538 157,800 –

Total non current liabilities 170,515 170,517 170,517 165,970 (1,080)

TOTAL LIABILITIES 647,433 455,717 440,480 662,597 41,513

NET ASSETS 2,330,585 2,965,887 2,953,790 2,461,530 184,522

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 2,340,039 (162,930) 155,559 2,461,530 184,522

Reserves (0) – – – –

TOTAL COMMUNITY WEALTH/EQUITY 2,340,039 (162,930) 155,559 2,461,530 184,522

P a g e | 13


4.5 Cash flow statement

Description

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Ratepayers and other 1 118 890 1 092 434 1 090 164 104 685 1 036 498 1 231 096

(194 598) -16% 1 038 353

Government - operating 335 430 224 188 224 188 52 429 224 552 224 188 364 0% 224 552

Government - capital – 71 781 158 197 (1) 85 219 71 781 13 438 19% 85 219

Interest 508 1 581 1 581 26 27 031 37 667 (10 636) -28% 27 031

Dividends 38 – – 30 42 46 (4) -8% 42

Payments

Suppliers and employees (1 376 433) (1 208 909) (1 100 724) (152 041) (1 199 866) (1 442 674) (242 808) 17% (1 199 468)

Finance charges (68) (6 510) (18 727) (6 232) (28 914) (3 776) 25 138 -666% (28 914)

Transfers and Grants – (58 375) (58 375) (1 431) (49 319) (58 375) (9 056) 16% (49 319)

NET CASH FROM/(USED) OPERATING ACTIVITIES 78 365 116 190 296 305 (2 535) 95 243 59 953 35 290 59% 97 496

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 25 239 88 414 27 500 4 438 35 332 109 142 (73 809) -68% 24 766 Decrease (Increase) in non-

current debtors – 5 282 5 282 – – – – – Decrease (increase) other non-

current receivables – – – (8 665) (7 363) – (7 363)

19 037 Decrease (increase) in non-

current investments 89 (818) (818) 7 809 6 927 – 6 927

(797)

Payments

Capital assets (116 606) (136 693) (207 354) (11 233) (127 431) (402 999) (275 568) 68% (134 043)

NET CASH FROM/(USED) INVESTING ACTIVITIES (91 278) (43 814) (175 390) (7 651) (92 535) (293 858) (201 322) 69% (91 037)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – –

Borrowing long term/refinancing (5 919) – – – – – – – Increase (decrease) in

consumer deposits (3 750) 1 009 1 009 189 1 338 – 1 338

(19 374)

Payments

Repayment of borrowing 3 329 (3 012) (3 012) – (4 546) – 4 546

(14 075)

NET CASH FROM/(USED) FINANCING ACTIVITIES (6 340) (2 002) (2 002) 189 (3 208) – 3 208

(33 449)

NET INCREASE/ (DECREASE) IN CASH HELD (19 253) 70 373 118 912 (9 997) (501) (233 905) (26 991)

Cash/cash equivalents at beginning: 35 485 (191 407) 16 232 16 232 (191 407) 16 232

Cash/cash equivalents at month/year end: 16 232 (121 034) 135 144 15 732 (425 312) (10 758)

P a g e | 14


4.6 Capital expenditure

Vote Description 2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Single Year expenditure appropriation Vote 1 - Executive & Council 189 300 100 – 107 100 7 7% 107 Vote 2 - Corporate Services 310 3,150 2,300 2 980 2,300 (1,320) -57% 980

Vote 3 - Planning & Development 28,633 15,602 90,985 12 394 90,985

(90,591) -100% 394 Vote 4 - Community Services 21,423 17,431 26,877 5,193 30,916 26,877 4,039 15% 30,916 Vote 5 - Financial Services 301 – 1,447 63 1,648 1,447 201 14% 1,648 Vote 6 - Technical services 87,615 105,510 85,645 5,963 93,387 85,645 7,742 9% 93,387

Total Capital single-year expenditure 138,470 141,993 207,354 11,233 127,431 207,354

(79,923) -39% 127,431

Total Capital Expenditure 138,470 141,993 207,354 11,233 127,431 207,354

(79,923) -39% 127,431

Capital Expenditure - Standard Classification Governance and administration 799 3,450 3,847 66 2,734 3,847 (1,113) -29% 2,734

Executive and council 189 300 100 – 107 100 7 7% 107 Budget and treasury office 301 – 1,447 63 1,648 1,447 201 14% 1,648 Corporate services 310 3,150 2,300 2 980 2,300 (1,320) -57% 980

Community and public safety 49,337 16,891 26,847 1,099 21,489 26,847 (5,358) -20% 21,489 Community and social services 13,972 6,731 6,807 13 5,806 6,807 (1,000) -15% 5,806 Sport and recreation 7,435 10,000 20,011 1,086 15,683 20,011 (4,328) -22% 15,683 Housing 27,931 160 30 – – 30 (30) -100% –

Economic and environmental services 40,957 79,652 133,161 4,663 45,431 133,161

(87,730) -66% 45,431

Planning and development 702 15,442 90,955 12 394 90,955

(90,561) -100% 394 Road transport 40,255 63,710 42,176 4,650 45,037 42,176 2,861 7% 45,037 Environmental protection – 500 30 – – 30 (30) -100% –

Trading services 47,376 42,000 43,499 5,406 57,778 43,499 14,278 33% 57,778

Electricity 4,565 17,500 33,221 306 6,945 33,221

(26,277) -79% 6,945 Water 3,516 2,300 4,718 – – 4,718 (4,718) -100% – Waste water management 39,279 22,000 5,530 1,007 41,406 5,530 35,876 649% 41,406 Waste management 16 200 30 4,094 9,427 30 9,397 31323% 9,427

Total Capital Expenditure - Standard Classification 138,470 141,993 207,354 11,233 127,431 207,354

(79,923) -39% 127,431

Funded by:

National Government 107,340 71,781 71,781 6,743 63,631 71,781 (8,150) -11% 63,631 Provincial Government – – – District Municipality 5,628 5,300 5,300 441 5,300 (4,859) -92% 441

Other transfers and grants 2,030 115,116 4,094 53,791 115,116

(61,326) -53% 53,791

Transfers recognised - capital 114,998 77,081 192,197 10,837 117,863 192,197

(74,335) -39% 117,863 Public contributions & donations – – Borrowing – – Internally generated funds 23,471 64,912 15,157 396 9,569 15,157 (5,588) -37% 9,569

Total Capital Funding 138,470 141,993 207,354 11,233 127,431 207,354

(79,923) -39% 127,431

P a g e | 15


5. Detailed analysis on balances

5.1 Loans & Investments

Long Term External Loans

The following table indicates the long term loans of council

Details Original Loan

Amount Interest Rate Redeemable

Balance

30th June

2014

Interest Capital

Portion Payments

Balance

30 June 2015

Annuity Loans

DBSA 585,000 15,50% 30/09/2019 361,486 50,608 96,378

315,715

DBSA 321,368 15,50% 30/09/2019 198,582 27,801 52,946

173,438

DBSA 4,918,492 16,50% 30/09/2019 3,133,839 466,704 854,030

2,746,512

DBSA 10,000,000 8.93% 31/03/2021 6,396,959 528,986 1,221,934

5,704,012

DBSA 17,500,000 11.55% 31/03/2016 6,613,366 570,225 3,691,720

3,491,870

Total Annuity

Loans 33,324,860 16,704,232 1,644,325 5,917,008 12,431,547

Investments & Call investment deposits

The following table indicates the Investments of council

Category Type Balance 30/06/2014 Balance

30 JUNE 2015

Short term Investment Absa Call 9115185354 857,314 910,349

Absa Cheque 4079147257(MIG) 58,022 58,260

Absa Cheque 40700403430 303,638 304,985

Standard BankCheque 38787024(MIG) 17,241,240 3,997,459

Standard BankCheque 38787024(Emba Sub Station 458,614 460,490

Standard Bank Current 30195276 2 261 845 8,119

Notice Deposits Notice 30743804195 347,480 348,454

Listed Investments Old Mutual Shares 2,187 75,889 84,637

Old Mutual Shares 30,100 1,0444,470 1,164,870

Sanlam Shares 2,452 171,640 162,666

Fixed Deposits ABSA Deposit 200644701346 16,332,264 8,403,128

Total Investments 39,152,386 15,903,509

P a g e | 16


5.2 Debtors

The following table indicates the consumer debtors for the month: Category Outstanding

Balance B/F Billing for May’15

Billing for June’15

Actual Cash Adjustment Interest Closing Balance

Payment Rate

Rates 71,105,0736

15,028,326 14,659,843 13,957,114 -4,207009 - 67,600,793 129%

Water

297,570,103 26,653,274 25,902,160 22,439,018 -2,962,846 - 298,070,399 95%

Electricity

102,943,953 21,762,741 25,715,786 16,862,565 534,670 - 112,331,845 76%

Refuse

136,104,117 8,896,406 8,827,191 6,021,963 -1,621,182 - 137,288,164 83%

Sewerage

146,328,026 9,288,231 7,976,346 5,615,136 -1,591,307 - 147,097,929 73%

Miscellaneous

86,156,693 111,143 97,837 210,821 288,354 - 86,332,063 53%

TOTAL

830,788,411 81,740,122 83,179,162 72,180,802 -9,559,320 - 848,721,192 90%

Arrears Debts For The Month

Category Openning

Balance

Billing for

May 2015

Billing for

June 2015

Actual Cash for

the month

Adjustments Interest Closing

Balance

%

Capital 108,616,738 1,031,313 1,058,271 878,029 8,692,395 - 117,489,375 9%

The following table indicates payment rate per month.

Month 2012/2013 2013/2014 2014/2015 July 70% 83% 80%

August 66% 72% 52%

September 71% 98% 110%

October 91% 88% 103%

November 78% 96% 89%

December 86% 73% 94%

January 87% 79% 91%

February 86% 85% 92%

March 72% 85% 90%

April 92% 94% 97%

May 75% 79% 114%

June 82% 108% 90%

The payment rate for the month is 90% and the debtors have increased by 1% since May 2015.

P a g e | 17


10

0

70

88

83

94

96

86

99

90

81

11

1

10

2

97

73

87

10

1

84

79

79

85

85

94

79

64

80

52

11

0

10

3

89

94

91

92

90

97

11

4

90

0

20

40

60

80

100

120

2012/2013

2013/2014

2014/2015

i. The following table indicates the capitalized debt

ii. Number of accounts for the month:

Category Number

Mailed (Post Office) 70 207

iii. The following table indicates the credit control actions taken during the month ending 30 JUNE 2015

Category Month ending 30 JUNE 2014

NR Amount

Original Cut Off List 3 949 54,312,178.28

Cut 2 798 27,158,876.19

Already Cut 79 3,466,779.75

No Access 182 2,260,626.15

Notices Sent 43 610,210.33

No Electricity 8 155,440.22

Split meter 797 20,084,393.67

Vacant Stands 36 360,729.07

Tampering 6 215,122.88

Summary cut offs

Reconnection 691 1,356,158.37

No Response 2 107 25,802,717.82

Non Payment 1 151 27,153,302.16

Total 3 949 54,312,178.35

P a g e | 18


iv. Indigents

Description June Total Year to date

Indigent applications Received 70 7 389

Indigent applications Approved - 11 402

Indigent Amount Written Off - 20 380 671

Total No. on Database 8 395 8 395

Indigent Subsidy Granted 7 566 7 566

Total Amount EQS 1 329 756 32 612 867

Free Basic Services-Water

Kiloliters per household for Indigent 10 10

No. of households 7 566 7 566

No. of kilolitres 118 052 1 478 151

Total Amount R703 023.53 R8 802 688.15

Free Basic Services – Electricity

Units per Indigent households 50 50

No. of households 7 566 7 566

No. of units 333 000 4 207 424

Total Amount R242 681.40 R2 991 995.45

v. Water and Electricity Distribution Losses for June 2015. (KL / Units)

Service Purchased Sold Current % Loss Average 13/14 Average

12/13

Electricity 45,601,425 24,696,642 -45.84% -40.68% -39.00%

Water 2,310,142 1,901,656 -17.68% -17.55% -26.67%

vi. Water and Electricity Distribution Losses: Accumulated: July to June 2015 (KL / Units)

Service Purchased Sold Current % Loss Average 13/14 Average

12/13

Electricity 531,082,795 337,503,640 -36.45% -40.68% -39.00%

Water 30,969,789 25,704,492 -17.00% -17.55% -26.67%

P a g e | 19


45 601 425

24 696 642

Electricity Distribution Losses

Purchased

Sold

2 310 142

1 901 656

Water Distribution Losses

Purchased

Sold

P a g e | 20


5.3 Creditors

The following table indicates the 18 highest outstanding creditors at month end

Name Amount Type Of Expenditure Department/Section

Eskom North East Witbank 161,717,880.00 Electricity Electric Dept.

Dept Of Comm Safety Securi 22,835,804.77 Licence Fees Licence & Registration

Sasol Group Services 4,480,799.30 Sewer Reticulation Water And Sewerage

Sars – P A Y E 3,676,345.41 Income Tax Salaries

Itron Metering Solutions 2,894,758.09 Vending Machines Electric/Finance

M G F Bydraes 2,371,461.59 Pension Fund Salaries

Mavutha Contractors 1,100,402.10 Electrical Goods Electric

Odirile It Holdings 1,010,952.00 Software Information Technology

Bonitas Medical Aid 936,175.00 Medical Schemes Salaries

La Health 950,563.60 Medical Schemes Salaries

Mepf Contributions 790,639.41 Pension Fund Salaries

Keyhealth 756,716.16 Medical Schemes Salaries

Samwu National Prov Fund 607,134.00 Labour Unions Salaries

Iemas (Co-Op) Limited 702,449.95 Long Terms Loans Salaries

Hosmed 469,027.00 Medical Scheme Salaries

S A R S –U I F 372,533.90 Contributions Salaries

Nathoo Mbenyane Engineers 1,147,667.46 M I G Projects Pmu

Quatroso Pty Ltd 749,157.21 Meter Reading And Installation Finance

21 | P a g e

5.4 Capital Projects

No Project Description Original Budget

Adjusted Budget

Adjusted Budget with virements

Month's Actual

Year to Date Expenditure

JUNE Funding

1 New Borehole In Gmm;To Be Un 1 000 000 1 000 000 - - - Gert Sibande

2 Sewer Network Recf. Emba Ext 2 000 000 2 000 000 - - 441 037 Gert Sibande

3 Water Quality Testing-Blue/G 300 000 300 000 - - - Gert Sibande

4 Upgrading Of Sport Facilitie 2 000 000 2 000 000 - - - Gert Sibande

5 Emba X22 Sewer Network Upgrade - 58 063 217 - - 38 070 357 Human Settlement

6 Emba X18 Sewer Network Upgrade - 31 936 783 4 093 961 11 583 463 Human Settlement

7 Emba internal tarred roads (Albert Luthuli Phase 1) 3 000 000 - - 1 072 565 MIG

8 Emba internal tarred roads (Albert Luthuli Phase 2) 4 000 000 5 927 435 - 3 184 675 5 457 727 MIG

9 Emba internal tarred roads (Albert Luthuli Phase 3) 5 000 000 1 072 565 - - - MIG

10 Emba internal tarred roads (Velabahleke Phase 2) 5 909 760 5 970 085 - 5 970 085 MIG

11 Emba internal tarred roads (Joe MakhubuPhase 3) 7 000 000 9 621 110 - 1 576 100 8 860 778 MIG

12 Emzinoni internal tarred roads( Morgeson link road) 9 000 000 9 000 000 - - 8 732 028 MIG

13 Lebohang internal pavedroads (Hlolanvula drive M086) 7 000 000 8 584 858 - - 8 042 652 MIG

14 Construction of Emzinoni Sport and Recreation Centre(M101) 8 000 000 18 010 725 - 1 085 805 3,973,889 MIG

15 Emzinoni Regional Park(M089) 1 871 240 6 676 546 - - 5 752 683 MIG

16 Embalenhle WWTW Refurbishment 15 000 000 - - 1 592 028 1 592 028 MIG

17 Conversion of VIP toilets and water connections in Emzinoni(ward 23,24,27) 5 000 000 3 500 000 - 1 006 726 1 302 692 MIG

18 Lebohang Bulk Water Supply 1 000 000 417 676 - - - MIG

19 Furniture and equipment (R001) 200 000 100 000 - 15 181 104 245 Revenue

20 Furniture and equipment(R002) 50 000 50 000 - - - Revenue


22 Upgrade of records management system 1 000 000 70 000 - - 34 318 Revenue

23 Purchase of computer software 150 000 - - 2 217 4 921 Revenue

24 Upgrade of ICT Connection 1 000 000 200 000 - - 910 511 Revenue

25 ICT Security 1 000 000 2 000 000 - - - Revenue

26 Furniture and equipment(301) 125 000 30 000 - - 2 656 Revenue

27 Furniture and equipment(0302) 240 000 30 000 - - 37 080 Revenue -

28 Alignment of the Urban Edge 400 000 - - - - Revenue

P a g e | 22



Adjusted Budget


Month's Actual


JUNE Funding

29 Integrated Transport and Land Use Macro Plan 1 000 000 - - - 14 971 Revenue

30 GIS Interface development and structuring 500 000 - - - - Revenue

31 Environmental Management Framework (EMF) 850 000 - - - - Revenue

32 GIS Login, security and user restrictions 100 000 - - - - Revenue

33 Greenfield township establishment 2 500 000 500 000 - - - Revenue

34 Rural Development Framework 200 000 - - - - Revenue

35 Spluma By-Law (Regarding Control) 500 000 - - - - Revenue

36 Purchase of GIS Software 167 000 - - - 2 100 Revenue

37 Mirror server 100 000 200 000 - - - Revenue

38 Street name and numbering 400 000 - - - - Revenue

39 Special Economic Zone Contribution 600 000 - - - - Revenue

40 BethalUrban Regeneration and Renewal Plan 300 000 - - - - Revenue

41 Leslie Urban Regeneration and Renewal Plan 300 000 - - - - Revenue

42 Greater Secunda: Detailed Development Plan 300 000 - - - - Revenue

43 Server and Mirror backup 100 000 - - - - Revenue

44 Furniture and equipment(303) 50 000 30 000 - - 1 316 Revenue

45 System development 130 000 - - - - Revenue

46 Handhelds (LUM-data collection project) 100 000 - - - - Revenue

47 Survey equipment 100 000 - - - - Revenue

48 Furniture and equipment 70 000 30 000 - - - Revenue


50 Furniture and equipment(R0505) 160 000 55 000 - 59 826 61 764 Revenue

51 Dashboard interfacing 1 500 000 - - - - Revenue

52 Mirror server 200 000 - - - - Revenue



55 Furniture and equipment(0401) 230 000 100 000 - 12 820 12 820 Revenue

P a g e | 23



Adjusted Budget


Month's Actual


JUNE Funding

56 Furniture and equipment(0403) 30 000 30 000 - - - Revenue

57 JSC Theatre Stage lights 400 000 - - - - Revenue

58 Industrial generators 200 000 1 105 000 - - - Revenue

59 Licensing queuing system 400 000 - - - - Revenue

60 Furniture and equipment 100 000 35 000 - - 22 010 Revenue

61 Cemetery system 400 000 - - - - Revenue


63 Furniture and equipment(R601) 1 165 000 5 000 - 12 254 210 156 Revenue

64 TOC Establishment 3 000 000 - - - - Revenue

65 Fencing of Evander offices 4 000 000 - - - - Revenue


67 Vehicles 7 800 000 2 000 000 - - - Revenue

68 Renewal of Bethal Bridges 5 000 000 - - - - Revenue

69 Upgrading of Mphafa road 10 000 000 - - - - Revenue

70 Bethal Electricity Network strengthening 5 500 000 3 000 000 - 305 572 305 572 Revenue

70 Electricity split meters 5 000 000 10 000 000 - - 86 000 Revenue

71 Embalehle Electricity Network strengthening 7 000 000 4 000 000 - - 62 400 Revenue

72 Reserves Finance - 1 300 000 - - 1 593 155 Revenue

73 Sanedi Projects 10 000 000 - - - 1 315 789 Sanedi

Total 141 993 000 207 354 475 - 11 343 592 127,437,413

24 | P a g e

5.5 Stores

The following table indicates the movement on stock levels.

Inventory Current Month Previous Month Increase/(Decrease) Variance

Stock Value R 7 378 469.29 R 7 025 014 .28 R 353 455.01 4,79 %

The following table indicates the 10 slowest moving stock items

Description On hand Value

Cable 95mmx3 Core Xlpe Insola 66 26,136.00

Application Learners License 6,010 7,151.90

Filter Air Inner Adg523 6 902.94

Cartridge Hp C4811a Cyan 3 729.81

Cartridge Hp C4812a Magenta 3 729.81

Filter Hydraulic 210466 2 656.22

Cards Family Planning 500 625.00

Tyre New 185/65 R14 F/Stone 1 520.22

Cartridge HP C4810a Black 2 485.00

Cartridge HP C4813a Yellow 2 485.00

Description Quantity On Hand Price Per Item Value

Meter Split Prepayment 2 500 R 490 R1 225 000.00

Switch T3 1 R 120 000 R 120 000.00

Keypad Ciu For Split Mete 2 500 R 340 R 850 000.00

Water Meter Ksm 114 Nrv 1 2 779 R 244.99 R 680 827.21

Shoe Safety 1 227 R 388.94 R 477 229.38

Cable 300mm X 3 Core Xlpe 192 R 1 560.55 R 299 625.60

Water Meter V110t Nrv 25 535 R 424.24 R 226 968.40

Overalls Orange 2-Piece P 559 R 317.7 R 177 594.30

Cable 70mm X 4 Core Pvc S 349 R 416.11 R 145 222.39

Cable 240mm X 3 Core 11kv 94 R 1381.24 R 129 836.56

25 | P a g e

5.6 Supporting Documents – C Schedules

The following are supporting documentation to the C-schedules:

5.6.1 Debtors analysis

Supporting table SC3 provides a breakdown of the consumer debtors. The outstanding debtors at the end of June 2015 amounted to R873.7 million of which current debt constitutes 4%. No bad debts were written off during the month.

Description Budget Year 2014/15

R thousands

0-30 Days

31-60 Days

61-90 Days

91-120 Days

121-150 Dys

151-180 Dys

181 Dys-1

Yr Over 1Yr Total

Total over 90 days

Actual Bad Debts Written Off against Debtors

Impairment - Bad Debts i.t.o Council Policy

Debtors Age Analysis By Income Source

Trade and Other Receivables from Exchange Transactions - Water 11,902 9,351 6,392 6,674 10,428 5,773 33,229 214,321 298,070 270,425 – –

Trade and Other Receivables from Exchange Transactions - Electricity 14,234 3,800 2,961 2,302 2,812 2,161 9,685 74,378 112,332 91,338 – –

Receivables from Non-exchange Transactions - Property Rates 1,880 1,527 1,281 1,175 1,604 1,359 12,422 46,343 67,591 62,903 – –

Receivables from Exchange Transactions - Waste Water Management 4,724 3,859 2,499 2,349 3,371 2,259 12,008 116,029 147,098 136,016 – –

Receivables from Exchange Transactions - Waste Management 2,755 2,444 1,696 1,600 2,130 2,099 10,258 114,307 137,288 130,394 – –

Other 1,103 754 942 854 871 5,809 5,727 95,333 111,393 108,594 – –

Total By Income Source 36,597 21,734 15,771 14,953 21,217 19,460 83,328 660,711 873,773 799,670 – –

2013/14 - totals only – –

Debtors Age Analysis By Customer Group

Organs of State 1,252 589 509 490 597 594 4,473 6,327 14,831 12,481 – –

Commercial 12,508 3,080 2,251 2,027 2,672 1,858 14,577 36,439 75,412 57,573 – –

Households 22,391 17,848 12,853 12,207 17,740 11,821 63,262 590,778 748,899 695,808 – –

Other 446 218 159 228 208 5,187 1,017 27,168 34,630 33,809 – –

Total By Customer Group 36,597 21,734 15,771 14,953 21,217 19,460 83,328 660,711 873,773 799,670 – –

26 | P a g e

5.6.2 Creditor’s analysis

Supporting table SC4 provides detail on aged creditors. In terms of the MFMA all creditors should be paid within 30 days of receiving

the invoice or statement. For the month of June 2015, R237million was outstanding and of this 67% is outstanding for more than 30 days. The cash flow changes continue to affect timeous payments to creditors.


Prior year totals for

chart (same period)

0 - 30 Days

31 - 60 Days

61 - 90 Days

91 - 120 Days

121 - 150 Days

151 - 180

Days

181 Days -

1 Year

Over 1 Year

Total R thousands

Creditors Age Analysis By Customer Type

Bulk Electricity 37,392 61,950 – 36,349 20,200 – 549 9,294 165,735 –

Bulk Water 16,521 – – – – – – – 16,521 –

PAYE deductions 6,473 – – – – – – – 6,473 –

VAT (output less input) 4,316 – – – – – – – 4,316 –

Pensions / Retirement deductions 2,350 – – – – – – – 2,350 –

Loan repayments – – – – – – – – – –

Trade Creditors 12,055 7,677 6,059 6,674 2,042 – – 7,120 41,627 –

Auditor General – – – – – – – – – –

Other – – – – – – – – – –

Total By Customer Type 79,106 69,627 6,059 43,023 22,242 – 549 16,414 237,020 –

27 | P a g e

5.6.3 Investment portfolio analysis

Supporting table SC5 displays the Council’s investment portfolio and indicates that R 9,8 million is currently invested. During the month of June 2015, no new investments were made. Accrued interest for the month amounts to R 70,865 MP307 Govan Mbeki - Supporting Table SC5 Monthly Budget Statement - investment portfolio - M12 June

Investments by maturity Name of institution & investment ID

Period of Investment

Type of Investment

Expiry date of

investment

Accrued interest for the month

Yield for the

month 1 (%)

Market value at

beginning of the month

Change in market value

Market value at

end of the month

R thousands Yrs/Months

Municipality

Absa Fixed Deposit 1 Fixed deposit

2016/06/129 71

16,332 8,403

Old mutual shares 1,044 129 1,250

Sanlam Shares 172 (9) 163

Municipality sub-total 71 17,548 120 9,815

Entities

Entities sub-total – – – –

TOTAL INVESTMENTS AND INTEREST 71 17,548 120 9,815

MP307 Govan Mbeki - Supporting Table SC5 Monthly Budget Statement - investment portfolio - M09 March

Investments by maturity Name of institution & investment ID

Period of Investment

Type of Investment

Expiry date of

investment

Accrued interest for the month

Yield for the

month 1 (%)

Market value at

beginning of the month

Change in market value

Market value at

end of the month

R thousands Yrs/Months

Municipality

Absa Fixed Deposit 1 Fixed deposit 2015/06/13 102

16,064 16,166

Old mutual shares 1,120 1,120

Sanlam Shares 172 172

Municipality sub-total 102 17,356 – 17,458

Entities

Entities sub-total – – – –

TOTAL INVESTMENTS AND INTEREST 102 17,356 – 17,458

28 | P a g e

Transfer and grant receipts and expenditure

Supporting tables SC6 provide detail of grants separately as income, as far as revenue is recognised. On the receipt of grants, the year-to-date actual amounts to R284 million which is mainly the equitable share and the MIG received.

Description

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

RECEIPTS:

Operating Transfers and Grants

National Government: 192,694 196,117 196,117 52,429 196,117 196,117 0 0.0% 204,115

Local Government Equitable Share 191,144 193,583 193,583 52,429 193,583 193,583 0 0.0% 193,583

Finance Management 1,550 1,600 1,600 – 1,600 1,600 1,600

Municipal Systems Improvement – 934 934 – 934 934 934 Other transfers and grants [insert

description] – – – – – – –

–

Provincial Government: 2,440 2,071 2,071 – 2,435 2,071 364 17.6% 3,247

Housing 225 – – – 364 – 364 365

Housing 2,215 2,071 2,071 – 2,071 2,071 0 0.0% 2,071 Other transfers and grants [insert

description] –

District Municipality: – – – – – – – –

Other grant providers: – – – – – – – –

Total Operating Transfers and Grants 195,134 198,188 198,188 52,429 198,552 198,188 364 0.2% 207,362

Capital Transfers and Grants

National Government: 116,487 71,781 71,781 (1) 85,213 71,781 13,432 18.7% 85,213

Municipal Infrastructure Grant (MIG) 116,487 71,781 71,781 (1) 85,213 71,781 13,432 18.7% 85,213

Total Capital Transfers and Grants 116,487 71,781 71,781 (1) 85,213 71,781 13,432 18.7% 85,213

TOTAL RECEIPTS OF TRANSFERS & GRANTS 311,621 269,969 269,969 52,428 283,765 269,969 13,796 5.1% 283,765

P a g e | 29


5.6.4 Councillor allowances and employee benefits This table (SC8) provides the detail for Councillor and employee benefits. For the month of June 2015, the total salaries, allowances and

benefits paid amounts to R34.2 million. The year-to-date amounts to R404.7 million which deviate from the planned figure of R387million.

Summary of Employee and Councillor remuneration

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands

%

A B C D

Board Members of Entities

Basic Salaries and Wages 16,293 18,525 16,525 1,405 17,346 18,525 (1,179) -6% 15,598

Sub Total - Board Members of Entities 16,293 18,525 16,525 1,405 17,346 18,525 (1,179) -6% 15,598

% increase 13.7% 1.4% -4.3%

Senior Managers of Entities

Sub Total - Senior Managers of Entities – – – – – – – –

% increase

Other Staff of Entities

Basic Salaries and Wages 255,787 275,182 276,928 24,120 284,100 275,182 8,918 3% 282,343

Pension and UIF Contributions 4,765 5,145 5,097 460 5,366 5,145 221 4% 5,316

Medical Aid Contributions 19,205 23,563 22,147 2,256 25,387 23,563 1,824 8% 24,766

Overtime 20,953 15,602 18,129 1,346 19,843 15,602 4,242 27% 20,232

Performance Bonus 14,298 13,772 13,146 1,679 15,568 13,772 1,796 13% 15,997

Motor Vehicle Allowance 15,667 17,007 15,850 1,299 16,156 17,007 (850) -5% 16,189

Cellphone Allowance 5,714 7,175 6,004 550 6,682 7,175 (493) -7% 6,286

Housing Allowances 11 13 13 1 6 13 (7) -52% 6

Other benefits and allowances 7,164 7,127 9,061 866 9,991 7,127 2,864 40% 9,729

Long service awards 1,433 4,210 4,071 250 4,299 4,210 89 2% 4,464

Post-retirement benefit obligations (995) – – – – – – –

Sub Total - Other Staff of Entities 344,003 368,795 370,447 32,826 387,397 368,795 18,603 5% 385,328

% increase 7.2% 7.7% 12.0%

Total Municipal Entities 360,295 387,320 386,972 34,231 404,743 387,320 17,424 4% 400,926

TOTAL SALARY, ALLOWANCES & BENEFITS 360,295 387,320 386,972 34,231 404,743 387,320 17,424 4% 400,926

% increase 7.5% 7.4% 11.3%

TOTAL MANAGERS AND STAFF 344,003 368,795 370,447 32,826 387,397 368,795 18,603 5% 385,328

30 | P a g e

5.6.5 Actual and revised targets for cash receipts Supporting table SC9 provides the detail of the cash flow actual and revised targets - setting out receipts by source and payments by type per month. The monthly receipts and payments were R 160 million and R 127 million

respectively. There is still a big challenge in revenue collection as the overall cashbook balance is overdrawn. Revenue enhancement plan is in place to rectify this challenge.


2014/15 Medium Term Revenue & Expenditure Framework

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

2014/15

Budget Year +1 2015/16

Budget Year +2 2016/17

R thousands Outcom

e Outcome Outcome

Outcome

Outcome Outcome Outcome Outcome Outcom

e Outcome

Outcome

Outcome

Cash Receipts By Source Property rates 14,782 9,902 18,545 23,691 14,334 15,763 13,523 14,158 15,288 15,396 18,317 46,110 219,808 193,933 205,568 Service charges - electricity revenue 23,507 16,148 31,619 25,177 27,343 27,695 20,522 20,627 26,775 21,797 40,270 201,760 483,238 509,983 540,582 Service charges - water revenue 24,991 7,827 32,409 26,730 29,102 24,716 22,190 22,227 29,175 22,736 22,943 10,271 275,317 322,732 342,096 Service charges - sanitation revenue 6,470 3,681 5,579 5,213 8,561 8,442 5,092 5,128 7,311 4,334 6,394 10,530 76,733 90,323 95,742 Service charges - refuse 7,186 4,653 6,777 5,763 8,859 8,946 5,141 5,872 5,522 5,384 7,953 23,380 95,437 102,231 108,365 Service charges - other 106 (1,610) (486) 132 102 103 16 44 739 636 1,458 16,260 17,500 – – Rental of facilities and equipment 379 221 233 (4,777) 136 244 5,214 179 298 114 255 568 3,065 2,844 3,014 Interest earned - external investments 44 260 343 148 126 291 41 251 237 274 132 (564) 1,582 2,991 3,171 Interest earned - outstanding debtors – – – – – – – 3,007 33,079 36,086 38,251 40,470 Dividends received – – – – – – – 4 42 46 48 51 Fines 394 248 407 200 479 244 157 (8,735) 46 323 615 13,000 7,378 26,375 27,958 Licences and permits – – – – – – – 0 5 5 5 6 Agency services 7,206 (2,529) 1,867 6,800 6,265 2,673 5,314 3,294 3,317 5,908 1,939 (18,791) 23,264 31,660 33,559 Transfer receipts - operating 78,226 2,480 (718) – 622 63,728 15,700 621 9,398 – 18,682 35,449 224,188 222,761 226,222 Other revenue 7,853 80,900 6,209 46,366 3,961 2,143 6,206 39,999 32,036 2,446 (198,768) 29,351 21,434 32,953

Cash Receipts by Source 171,144 122,181 102,782 135,441 99,890 154,987 99,117 103,666 98,106 108,938 124,416 172,329 1,492,997 1,565,570 1,659,756 Other Cash Flows by Source –

Transfer receipts - capital 42,487 10,719 7,705 11,430 26,284 2 – – 28,083 – 5,982 (60,911) 71,781 84,588 68,084 Contributions & Contributed assets – 7,871 15,116 – – – – 442 (18,129) 5,300 6,851 166 Proceeds on disposal of PPE 41 2,445 3,204 2,602 2,508 2,779 1,601 832 2,209 1,132 8,333 72,315 100,000 55,000 25,000 Borrowing long term/refinancing – – – – – – – – – – 76 – Increase in consumer deposits 576 (133) 143 (101) (11) 156 50 41 (122) (130) – (468) – (857) – Receipt of non-current receivables 5,254 (1,835) (1,096) 202 72 150 134 862 71 1,567 – (5,382) – 350 – Change in non-current investments – (54) (102) – – – – – 156 – 797 –

Total Cash Receipts by Source 219,501 133,377 112,738 149,575 136,559 173,088 100,902 105,402 128,347 111,507 139,173 159,911 1,670,079 1,712,376 1,753,006

Cash Payments by Type – Employee related costs 30,496 30,299 30,270 31,205 32,468 31,751 32,017 32,042 32,264 32,562 30,733 22,686 368,795 414,430 437,804 Remuneration of councillors 1,294 846 1,360 1,346 1,346 1,346 1,360 1,364 1,391 2,275 1,544 3,054 18,525 19,675 18,445 Interest paid 392 1,679 1,842 1,481 769 998 5,292 984 4,341 186 315 (14,504) 3,776 2,885 3,044 Bulk purchases - Electricity 61,329 58,018 38,084 20,784 9,951 70,213 30,020 6,221 37,189 20,664 34,409 26,027 412,910 413,392 472,260 Bulk purchases - Water & Sewer 14,850 15,510 17,166 18,358 18,776 19,316 19,476 19,814 16,884 17,840 13,270 (32,018) 159,242 139,779 158,649 Contracted services 1,977 3,741 8,591 5,917 8,376 5,500 5,678 4,920 6,753 3,095 7,970 33,119 95,636 51,769 54,616 Grants and subsidies paid - other municipalities – – – – – – – – 4,865 53,511 58,375 49,543 52,268 Grants and subsidies paid - other 17,973 4,862 3,571 3,504 3,428 10 3,724 3,476 3,342 236 – (44,127) – – – General expenses 97,740 33,761 2,724 32,497 17,079 18,103 19,064 33,389 44,135 7,817 32,739 53,820 392,867 323,996 331,349

Cash Payments by Type 226,051 148,718 103,608 115,092 92,193 147,238 116,631 102,211 146,299 84,675 125,844 101,567 1,510,126 1,415,470 1,528,434 Other Cash Flows/Payments by Type

Capital assets 9,129 12,980 17,444 23,125 16,009 8,607 1,897 2,254 7,495 6,635 11,833 24,586 141,993 106,439 68,249 Repayment of borrowing 2,959 – – – – – – – – (2,959) – (1,080) – Other Cash Flows/Payments 23,878 (37,063) 8,726 (23,263) 3,811 1,632 16,526 (18,933) 20,901 – 3,786 – – –

Total Cash Payments by Type 259,058 124,634 124,010 146,942 84,938 159,656 120,160 120,991 134,861 112,210 137,677 126,980 1,652,119 1,520,828 1,596,683

NET INCREASE/(DECREASE) IN CASH HELD (39,556) 8,742 (11,272) 2,632 51,621 13,432 (19,259) (15,590) (6,515) (704) 1,497 32,932 17,960 191,548 156,322 Cash/cash equivalents at the month/year begin (39,556) (30,814) (42,086) (39,454) 12,167 25,599 6,340 (9,250) (15,764) (16,468) (14,971) – 17,960 209,508 Cash/cash equivalents at the month/year end: (39,556) (30,814) (42,086) (39,454) 12,167 25,599 6,340 (9,250) (15,764) (16,468) (14,971) 17,960 17,960 209,508 365,830

31 | P a g e

5.6.6 Bank reconciliation:

Bank Reconciliation as at 30 June 2015

Cash book balance

10,458,137

ADD Outstanding cheques

EFT payments not on statement 935,662

Bank Statement Balance:

11,393,799

5.6.7 Capital programme performance

Description 2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

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

Infrastructure 234,014 107,260 83,010 6,225 293,564 107,260

(186,304) -173.7%

53,977

Infrastructure - Road transport 98,065 61,410 43,176 4,956 138,200 61,410 (76,790) -125.0% 44,378 Roads, Pavements & Bridges 98,065 61,410 43,176 4,956 138,200 61,410 (76,790) -125.0% 44,378

Infrastructure - Electricity – 12,000 29,116 – 6,100 12,000 5,900 49.2% 6,445 Transmission & Reticulation – 12,000 29,116 – 6,100 12,000 5,900 49.2% 6,445

Infrastructure - Water 1,273 2,300 4,718 – 1,273 2,300 1,027 44.6% – Dams & Reservoirs – 1,000 4,000 – – 1,000 1,000 100.0% – Water purification – 300 300 – – 300 300 100.0% – Reticulation 1,273 1,000 418 – 1,273 1,000 (273) -27.3% –

Infrastructure - Sanitation – 22,000 5,500 1,269 13,299 22,000 8,701 39.5% 3,134 Reticulation – 22,000 5,500 1,269 13,299 22,000 8,701 39.5% 3,134

Infrastructure - Other 134,676 9,550 500 – 134,691 9,550

(125,141) -

1310.4% 20

Other 134,676 9,550 500 – 134,691 9,550

(125,141) -

1310.4% 20

Community – 15,671 26,687 1,086 21,445 15,671 (5,774) -36.8% 25,221

Parks & gardens – 1,871 6,677 – 5,763 1,871 (3,891) -208.0% 7,684 Sportsfields & stadia – 2,000 2,000 – – 2,000 2,000 100.0% – Recreational facilities – 8,400 18,011 1,086 15,683 8,400 (7,283) -86.7% 17,537 Fire, safety & emergency – – – – – – – – Security and policing – 3,000 – – – 3,000 3,000 100.0% – Cemeteries – 400 – – – 400 400 100.0% –

– Investment properties – – 90,000 – 38,070 – (38,070) #DIV/0! 50,760

Housing development – – 90,000 – 38,070 – (38,070) #DIV/0! 50,760 Other – – – – – – – –

Other assets 44,949 19,062 6,552 91 48,874 19,062 (29,812) -156.4% 4,085

General vehicles 6,447 7,800 2,000 – 7,215 7,800 585 7.5% 1,024 Specialised vehicles – – – – – – – – Plant & equipment 3,518 – – – 3,518 – (3,518) #DIV/0! – Computers - hardware/equipment 2,149 6,347 2,677 62 3,193 6,347 3,154 49.7% 640 Furniture and other office equipment – 2,415 515 13 433 2,415 1,982 82.1% 275

Other 32,835 2,500 1,360 16 34,515 2,500 (32,015) -

1280.6% 2,146

Agricultural assets – – – – – – – –

Intangibles 1,046 – – – 1,046 – (1,046) –

Computers - software & programming 1,046 – – – 1,046 – (1,046) –

Total Capital Expenditure on new assets 280,009 141,993 206,249 7,401 402,999 141,993

(261,006) -183.8%

134,043

P a g e | 32


5.6.8 Repairs and maintenance analysis Supporting table SC13c measures the extent to which Council’s assets are maintained per asset class. The repairs and maintenance expenditure to date is R60.8 million. There is a deviation of 6 % against the planned figure of 65 million

Description

2013/14 Budget Year 2014/15

Audited Outcome

Original Budget

Adjusted Budget

Monthly actual

YearTD actual

YearTD budget

YTD variance

YTD variance

Full Year Forecast

R thousands %

Repairs and maintenance expenditure by Asset Class/Sub-class

Infrastructure 69,272 102,349 59,493 8,063 56,342 59,493 3,152 5.3% 56,342

Infrastructure - Road transport 16,201 35,561 14,323 4,089 13,829 14,323 494 3.5% 13,829

Roads, Pavements & Bridges 14,584 30,561 13,016 4,089 12,315 13,016 702 5.4% 12,315

Storm water 1,616 5,000 1,307 – 1,514 1,307 (207) -15.9% 1,514

Infrastructure - Electricity 19,937 22,565 18,700 1,898 18,011 18,700 689 3.7% 18,011

Generation – – – – – – – –

Transmission & Reticulation 15,272 15,365 14,750 1,477 14,640 14,750 110 0.7% 14,640

Street Lighting 4,665 7,200 3,950 421 3,372 3,950 578 14.6% 3,372

Infrastructure - Water 17,962 16,708 13,020 1,457 13,665 13,020 (645) -5.0% 13,665

Dams & Reservoirs 1,557 3,147 120 – 57 120 63 52.9% 57

Water purification – – – – – – – –

Reticulation 16,405 13,561 12,900 1,457 13,609 12,900 (709) -5.5% 13,609

Infrastructure - Sanitation 9,902 8,515 6,050 46 4,989 6,050 1,061 17.5% 4,989

Reticulation 9,634 8,360 6,000 46 4,959 6,000 1,041 17.3% 4,959

Sewerage purification 268 155 50 – 30 50 20 40.6% 30

Infrastructure - Other 5,270 19,000 7,400 573 5,847 7,400 1,553 21.0% 5,847

Waste Management 5,244 12,000 7,200 573 5,841 7,200 1,359 18.93% 5,841

Transportation – – – – – – – –

Gas – – – – – – – –

Other 26 7,000 200 – 6 200 194 97.0% 6

Community 2,006 5,731 3,122 42 2,605 3,122 517 16.6% 2,605

Parks & gardens 47 242 105 – 41 105 64 61.1% 41

Sportsfields & stadia 745 2,065 720 – 578 720 142 19.8% 578

Swimming pools – – – – – – – –

Community halls 332 356 305 11 292 305 13 4.2% 292

Libraries 1 20 – – – – – _ –

Recreational facilities – 38 35 – 19 35 16 45.2 19

Fire, safety & emergency 880 2,960 1,907 11 1,655 1,907 252 13.2% 1,655

Other – 50 50 20 20 50 30 59.0% 20

Heritage assets – – – – – – – –

Other assets 3,374 5,388 2,274 45 1,730 2,274 543 23.9% 1,730

General vehicles – – – – – – – –

Specialised vehicles – – – – – – – –

Plant & equipment 392 794 362 24 261 362 101 27.9% 261

Computers - hardware/equipment 888 1,376 420 21 243 420 177 42.2% 243

Furniture and other office equipment 420 718 190 1 108 190 82 43.30% 108

Civic Land and Buildings 1,674 2,500 1,301 – 1,118 1,301 183 14.1% 1,118

Intangibles 279 370 250 8 156 250 250 37.7% 156

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

Other 279 370 250 8 156 250 250 37.7% 156

Total Repairs and Maintenance Expenditure 74,931 113,838 65,139 8,158 60,833 65,139 53,006 6.6% 60,833

33 | P a g e

Repairs and maintenance spending to date (with YTD % variance)

Repairs (R61

million)

Water (R13.0m) 5% above target

Roads (R14.3m)

3.5% below target

Refuse(R7.4) 21% below

target

Other assets (2.2m) 23.9% below target

Sanitation (R6.0m)

17.5% below target

Electricity (R18.7m)

3.7% below target

Community (3.1m) 16.6% above target

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5.7 Additional Reports Annexure

Supply Chain Management

Copy of the Supply Chain Report that comprises of the following items is attached as Annexure “A”:

Deviation from Supply Chain Management process in terms of Section 36 of the regulation.

Disclosure of Supply Chain Management purchase above R100, 000. Annexure “B”:

Insurance Claims

Details of insurance claims for the month are attached as Annexure “C”.

10 Highest Debtors per Town

The table shows the 10 highest Outstanding Debtors per Town and the status as at the period ending 30 June 2015.

Fruitless and Wasteful Expenditure

For the month under review, details of fruitless and Wasteful expenditure are attached as Annexure “D”.

35 | P a g e

ANNEXURES TO THE MONTHLY

REPORT

P a g e | 36

36 | P a g e

Contents

ANNEXURE A: SCM Deviations .......................................................................................................................... 37

ANNEXURE B: Purchases above R100 000 ....................................................................................................... 37

ANNEXURE C : Insurance claims ....................................................................................................................... 39

ANNEXURE D: 10 Highest Debtors per town ..................................................................................................... 47

ANNEXURE E: Fruitless and wasteful expenditure ........................................................................................... 53

37 | P a g e

ANNEXURE A: SCM Deviations

Deviations on the Supply Chain Management Policy for the month ended June 2015.

Date

Req /

Ref.

No. Company Description Amount Section No. Quotes

No.

Quotes Reason for

MFMA

Order No.

Required

Submitte

d Deviation

Regulation:

Section 36

GOODS OR SERVICES ARE PROCUDED OR AVAILABLE FROM A SINGLE PROVIDER ONLY

TECNNICAL SERVICES

3/06/2015 109944 Workshop

electronics

Repairs to testing ground

implements and equipments,

speed control machine

55 746.00 Testing ground

Secunda

Advertisement for 7 days on the

notice board. The threshold is

above 30 000.00-procurement

policy

1 The testing equipment is damaged due

to water that went into the gearbox. The

equipment was supplied by workshop

electronic and only they are able to

repair the equipment.

41.1.(a)

(ii)(v)

3/06/2015 109937 Workshop

electronics

Calibration and service of the

speed machine.

9404.04 Testing ground

Bethal

Advertisement for 7 days on the

notice board. The threshold is

above 30 000.00-procurement

policy

1 The speed control machine is out of

order, and it needs to be calibrated and

serviced by the sole supplier.

41.1.(a)

(ii)(v

FINANCE DEPARTMENT

19/06/2015

40557

Ridge times

Property rates tariffs Council

resolution

39 895.44

Billing

Advertisement for 7 days

,threshold exceeds R30 000

procurement policy

1 Local newspaper ridge/echo

advertisement to the public- taken by

the council (resolution) adopted for

property rates/tariffs levy (Compliance)

41.1(a)

(ii) (v)

DESCRIPTION DEVIATIONS IRREGULAR EXPENDITURE FRUITLESS & WASTEFUL

EXPENDITURE

UNAUTHORISED EXPENDITURE

TOTAL RAND VALUE R 193 614.85 R R R

TECHNICAL SERVICES R 65150.04 R R R

FINANCIAL SERVICES R 128 464.81 R R R

P a g e | 38

38 | P a g e

ANNEXURE B: Purchases above R100 000

Purchases above R 100,000 for month ended June 2015

Date of

Approval Doc. No Ref No. Description Awarded to Amount Department

Demographic

Area

Gender

Represen

tative %

10/06/2015

Ann 00096 Financial Year End Support Sebata Municipal Solutions R 196 992.00 Finance Free State 100 WM

P a g e | 39

39 | P a g e

ANNEXURE C: Insurance claims

REPORT ON INSURANCE FOR 30 June 2015

1. PURPOSE

To report on all insurance claims lodged and the status of claims lodged during the month June 2015 of the current financial year 2014/2015.

2. BACKGROUND

In terms of the MFMA section 63, it is the responsibility of the Accounting Officer to manage the assets and liabilities of the Municipality and to ensure that:

the Municipality has and maintains accounting management information system that accounts for assets and liabilities,

The Municipality has and maintains a system of internal controls of assets and liabilities.

Asset Management section is delegated the above duties. In terms of the Asset Management Policy, all Municipal assets must be insured. It’s important for all the departments to notify Asset Management

section with all the new assets acquired in order to insure those assets. Asset Management section must ensure that the claims for all reported loss/theft and damaged of assets are submitted to the insurer

on time.

3. TABLES BELOW EXPLAIN CLAIMS LODGED, SETTLED AND OUTSTANDING WITH THE CURRENT BROKER.

CLAIMS LODGED FOR JUNE OF FINANCIAL YEAR 2015

There are 4 incidents of loss that occurred during June of financial year 2015.All claims occurred has been reported to brokers. A list of claims lodged and status of all claims is as follows.

Reported Date of Loss

Claim No Description Type Department Claim Amount Excess Amount Claim status

17/06/2015 0430/14 Laptop stolen -Sindisiwe all risk Finance unknown 2 500.00 Registered claim, insurer advises awaited

15/06/15 0019/14 Burglary at Bethal Civic Centre Buildings Finance 663 220.50 2 500.00 Registered claim 15/06/2015, insurer advises awaited

11/06/15 0272/14 FMX066MP BUMPED INTO BY FMZ670MP

Vehicles BIO-DIVERSITY unknown 2 500.00 Registered claim 11/06/2015,insurers respond awaited

24/06/15 0273/14 FMX066MP BUMPED HNK311MP Vehicles BIO-DIVERSITY unknown 2 500.00 Registered claim 11/06/2015,insurer respond

R663 220.50 R10 000

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40 | P a g e

CLAIMS WHICH EXCESS PAYMENTS HAS BEEN PAID FOR JUNE 2015 OF FINANCIAL YEAR 2015

Reported Date of Loss Claim No Description Type Department Amount Excess Amount Status Claim

22/04/15 0518/14 DZW589MP GMM VEHICLE BUMP TO THE BUSINESS BUILDING

Public liability Waste manage 3000.00 3000.00 Excess payment has been paid.

R3000 R3000

CLAIMS RESOLVED/SETTLED FOR JUNE OF FINANCIAL YEAR 2015


11/03/15 0436/14 laptop stolen from office All risk PMU 14685.01 2 500 Claim settled 09/06/2015

14 685.01 2 500.00

OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2015 [VEHICLES]


15/07/14 0244/14 CBL204MP reversed into a wall

Vehicles Fire services 6 020.02 2 500.00 Emailed Authorisation for repairs to workshop 25/08/2014, the vehicle still not yet repaired due engine failure.

28/01/15 0260/14 FCK025MP HIT BY REVERSING TRUCK

Vehicles Fire services unknown 2 500.00 Claims falls within excess, file closed. File reopened AOL awaited from insurer

02/03/15 0263/14 DCL004MP bumped by BNP224MP

Vehicles Waste manage unknown 2 500.00 Authorisation of repairs submitted to Fleet management section.

07/04/15 0265/14 DZW589MP HIT BY HKZ493MP

Vehicles Waste manage unknown 2 500.00 Registered claim 07/04/2015.insurers advises awaited.

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07/04/15 0266/14 HLG249MP LIGHT BROKEN

Vehicles unknown 2 500.00 Registered claim 07/04/2015, insurers advises awaited.

21/07/14 0246/14 CHB726MP reversed into tp HGT539MP

Vehicles Roads&stormw unknown 2 500.00 Requested the outstanding documents from department

23/09/14 0250/14 BRG116MP windscreen hit by stone from passing truck

Vehicles Water&operate unknown 500.00 Requested the outstanding quote from fleet management

23/10/14 0251/14 FMV338MP WINDOW PALE BROKEN ON THE DOOR

Vehicles Energy&oper 1 216.84 500.00 Forwarded Authorisation of repairs to workshop 30/10/2014.

06/01/15 0255/14 BRG116MP bumped by another vehicle at the back

Vehicles Water&operate unknown 2 500.00 Registered claim 06/01/2015,Assessor appointed ,report awaited.

07/04/15 0265/14 DZW589MP HIT BY HKZ493MP

Vehicles Waste unknown 2500.00 Registered claim 07/04/2015.insurer advises awaited.

07/05/15 0270/14 CHD726MP BUMPED INTO BY WATERCART

Vehicles Waste unknown 2 500.00 Claims falls within excess, file closed. File reopened AOL awaited from insurer.

04/05/15 0268/14 FZV304MPHIT BY THE STONE

Vehicles Waste manage unknown 2 500.00 registered claim on 04/05/2015.insurer advises awaited.

06/05/15 0269/14 HLG259MP door broken Vehicles Roads&stormw unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer.

25/02/15 0262/14 BHW277MP HIT BY THE FSL379MP

Vehicles Water & Sewer unknown 2 500.00 claim forwarded to the insurer, awaited insurer respond

16/02/15 0261/14 CHB727MP HIT THE HALL

Vehicles WORKSHOP unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer.

12/03/15 0264/14 SPARE WHEEL FOR FKJ565MP

Vehicles Fire services unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer.

06/01/15 0257/14 CHB187MP hit by truck when steel bar came loose

Vehicles Stores unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer.

16/11/14 0252/14 FZS261MP hit by FXP346MP

Vehicles Waste manage unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer.

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06/01/15 0256/14 FXS997MP(GMM) Bumped by FGL036MP

Vehicles Fire services unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer

20/01/15 0258/14 HDZ433MP hit by stone coming from a grader

Vehicles Roads&stormw unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer

18/05/15 0271/14 BFY617MP reverse into a wall

Vehicles Energy&oper unknown 2 500.00 Claims falls within excess , file closed. File reopened AOL awaited from insurer.

TOTAL 7 236.86 51000

OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2015[ALL RISK]


20/11/14 0431/14 Break in-laptop and dvd writer stolen-Melato

all risk Council and Executive 18471.12 2 500 Signed AOL submitted to the insurer 19/01/2015. Insurer advises awaited

12/02/15 0434/14 Five computers damage by lighting

all risk finance embalenhle unknown 12 500 Registered claim 12/02/2015, Insurer advises awaited

TOTAL 18471.12 15 000

OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2015[BUILDINGS]


13/11/14 0026/14 Theft and vandalised of bowling club -leslie

Building Facilities 640 292.85 64 029.29 Assessor appointed and assessed the damage on 19/11/2014, Building has been renovated waiting for proof of payment from insurer.

07/04/15 0030/14 Trucam laser stolen from traffic vehicle

Building Traffic services unknown 5 000.00 Registered claim 07/04/2015,late notification report submitted 11/06/2015.insurer advises awaited.

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16/03/15 0029/14 Airconditioner Installation Building Records unknown 2 500.00 registered claim 16/03/2015

09/04/15 0031/14 Burglary at leandra library Building Facilities unknown 2 500.00 registered claim 09/04/2015.insurer advises awaited.

15/04/15 0032/14 PABX System struck by lighting-Leslie jewish hall

Building Admin services unknown 2 500.00 Signed AOL submitted to insurance.25/05/2015.

30/04/15 0034/14 Kyocera Printer struck by lightning

Building Admin services unknown 5 000.00 Registered claim 30/04/2015,requested damage report from repairer 30/06/2015

30/04/15 0035/14 Kyocera Printer struck by lightning-Embalenhle offices

Building finance unknown 5 000.00 Registered claim 30/04/2015, Registered claim 30/04/2015.Received AOL cover for one machine instead of two machines.returned AOL 30/06/2015 to be corrected.

29/04/15 0036/14 break in embalenhle south hall geyser stolen

Building Facilities unknown 5 000.00 registered claim 29/04/15,insurer advises awaited.

TOTAL 640292.85 94029.29

OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2015[PUBLIC LIABILITY]


Claim No Description Type Department Amount Excess Amount Status Claim

01/08/14 0513/14 HJG995MP went into hole at Charlie1 gravel road secunda

Public liability Roads&stormw unknown 5 000 Departmental report submitted to the broker 13/11/14, Insurer advises awaited

28/10/14 0514/14 Electrical Equipment got burnt kusasalethu school- Embalenhle

Public liability Energy operat unknown 5000 Submitted the departmental report 20/02/2015. Insurer advises awaited

13/02/15 0516/14 HDB470MP HIT THE POT HOLE

Public liability Roads&swater unknown 5 000 Registered claim 13/01/2015, Claim falls within excess

09/04/15 0517/14 Electrical equipment burnt due to electrical interruption-Bethal

Public liability Energy&operat unknown 5 000.00 Registered claim 09/04/2015.departmental report awaited.

TOTAL unknown 15 000

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OUTSTANDING CLAIMS FOR MAY OF FINANCIAL YEAR 2015[WITHIN EXCESS]


16/07/14

1024/14 BHUBEZI MP damaged by a fallen tree

Within excess Energy operat 3 089.40 5 000 Requested the outstanding quotations from claimant. Respond awaited

22/08/14 1025/14 TV damaged due to high voltage from power board kinross

Within excess Energy operat unknown 5 000 Requested departmental report from department 01/07/2015

11/03/15 1027/14 CCS135NC struck by stone Within excess Environmental 3999 550 Unable to get hold of claimant.

Total 7088.40 10 500

OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2014 [VEHICLES]


Claim No Description Type Department Amount Excess Amount Status Claim

10/07/13

0601/13 FRB134MP damaged/Buthelezi TM Vehicle Councillor 9 042.85 unknown submitted vehicle registration to broker 12/12/2014, Insurer advises awaited

14/05/14

0232/14 FMX066MP broken into Vehicles Environmental unknown 2 500 Forwarded the claim forms to Insurers, quotations still outstanding

TOTAL 9042.85 2 500

OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2014 [STATE BENEFITS]


16/07/13

0708/13 Silombo G - motor accident

Stated benefit Traffic&bylaw 1,054,094.62 RNIL Submitted signed AOL to broker 12/03/2015. Insurer advises awaited

TOTAL 1,054,094.62 RNIL

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OUTSTANDING CLAIMS FOR JUNE OF FINANCIAL YEAR 2014[WITHIN EXCESS]


26/02/14

1015/14 Powersurge damage/Stand 4500 Kinross X25

Within excess Energy operat 3 148. 5000 Requested departmental report from department.01/07/2015

10/04/14 1017/14 FNV hit pothole/Van Rooyen E

Within excess Roads&swater 2686.93 5000 Claim handed over to legal section.

13/05/14 1019/14 BH39TD GP hit pothole/Viviers PJ

Within excess Roads&swater 649.99 5000 Claim handed over to legal section.

12/06/14

1023/14 Powersurge damage/Stand 16154 Emba

Within excess Energy operat 1 612.97 5000 Requested departmental report from department 01/07/2015

TOTAL 8097.89 20 000

OUTSTANDING CLAIMS FOR JUNE FOR FINANCIAL YEAR 2013[PUBLIC LIABILITY AND BUILDINGS]


22/01/13

0003/13 Computer damaged by lightning Emba Buildings Fire services 8 487.30 2 500 Requested status from broker

13/02/13

0502/13 FTV164MP road give away under vehicle Public liability Public works 5 407.86 5 000 Department not responding to report requests

22/05/13

0505/13 Laptop damaged in sewer/stand4958Kinross Public liability Water/sewer 6 999.00 5 000 Requested recommendation from department

TOTAL 20894.16 12 500

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LIST OF CLAIMS REPUDIATED FOR FINANCIAL YEAR 2015

Reported Date of Loss Claim No Description Type Department Claim Amount Excess Amount Status Claim

07/07/14 0019/14 Concrete slabs broken & iron sheets stolen

Buildings Waste manage 40 299.00 2 500.00 Claim repudiated 04/08/2014

03/07/14 0512/14 Stand 4260 X23 Emzinoni damaged in fire

Public liability Energy&oper unknown 5 000.00 claim repudiated by the insurer on 15/08/2014

31/10/14 0515/14 House Contents damaged due to sewerage block- Kinross

Public liability Waste Management 87 335.00 5 000.00 Claim repudiated 05/11/2014

02/03/15 0435/14 laptop stolen from vehicle All risk PMU 17 185.01 2 500.00 claim rejected 10/02/2015

30/04/15 0033/14 PABX System struck by lighting-Embalenhle

All risk Admin services unknown 5 000.00 Claim repudiated

Total 144 839.01 20 000

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ANNEXURE D: 10 Highest Debtors per town

The following tables indicates the 10 highest outstanding debtors per town as at 30 June 2015.

Bethal

Unit Account Name and Surname Reference Amount AVG Billing

Status Cut-Off Comments

651406 84421 KS Mavimbela 0007/0001/00000503/00002/000 88,504.73 811.34 Own/Occ Cut-off No payments received, handed over to REVCO

654179 131622 Shabalala MR 0007/0011/00000701/00001/000 342,347.14 7,617.88 Own/Occ Cut-off Account handed over to REVCO. Paid R20 000.00 on 25 June 2015

654239 87254 PD kruger Family Trust

0007/0011/00001843/00000/000 55,490.57 2,986.72 Own/Occ N/A Account handed over to REVCO.

657985 91000 Mashiloane LP 0007/0023/00004628/00000/000 75,786.75 921.11 Own/Occ Cut-off Electricity still disconnected as per our records.

654518 87533 Nasionale Aartappel 0007/0014/00002462/00099/000 438,456.84 56,717.81 Occupier Cut-off Matter still in court, Paid R22 087.61 on 18 June 2015

651559 84574 HJH Oosthuizen 0007/0001/00000565/00099/000 683,121.98 1,730.52 Own/Occ Cut-off Account handed over to REVCO.

650297 83312 TMG Trust 0007/0001/00000114/00001/000 58,230.33 1,939.35 Owner N/A Account handed over to REVCO

654251 87266 Dust A Side 0007/0011/00007432/00000/000 36,284.28 717.08 Occupier Cut-off Electricity still disconnected as per our records.

652344 85320 Geref. Stigting 0007/0001/00004851/00000/000 627,275.18 28,643.32 Own/Occ Cut-off Rated query lodged. Paid R1 615 on 15 May 2015 -

654508 85586 Lots HDA 0007/0014/00002272/00000/000 44,811.08 4,163.70

Owner N/A Electricity still disconnected as per our records.

Secunda

Unit Account Name and Surname Reference Amount AVG

Billing Status Cut-Off Comments

108819 15050 Van Wyk 0001/0016/00008326/00000/000 132,602.23 - Occupier Cut Off Old Debt Account handed over to REVCO

112045 12046 Strydom 0001/0022/00007407/00000/000 120,933.46 115,994.22 Own/ Occ Cut Off Account with REVCO.

115304 15305 Byloo 0001/0032/00000005/00000/000 102,565.24 969.12 Own/ Occ Cut Off Account with REVCO.

114904 14905 Kunene EM 0001/0031/00090071/00104/001 175,471.26 425.51 Occupier Cut Off Account handed over to REVCO.

119897 19898 Venter 0001/0032/00001154/00000/000 99,488.00 4,284.66 Own/ Occ Not-cut Account handed over to REVCO. Paid R2000.00 on 25 June2015

111683 11683 Mofokeng SS 0001/0022/00007275/00000/000 84,080.33 641.28 Occupier Not-cut Account with Revco Informed Sasol on 12/01/2015

101846 1847 Hlungwane F 0001/0006/00002691/00000/000 83,400.09 1,480.27 Own/ Occ Cut Off Account handed over to REVCO, Paid R1000.00 on 24 Jun e 2015

104030 4031 Wessels JMA 0001/0008/00003979/00000/000 5,554.44 2,181.04 Own/ Occ Not-cut Account handed over to REVCO. Paid R25 317.00 on 24 March 2015

106377 14977 Esterhuizen AJ 0001/0012/00004904/00000/000 7,729.68 5,888.08 Own/ Occ Not-cut Account handed over to REVCO, paid R5 400 on 06 May 2015

106184 6185 Jacobs 0001/0012/00004820/00000/000 100,130.77 1,862.91 Own/ Occ Cut Off Account handed over to REVCO.

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Charl Cilliers

Unit Account Name and Surname Reference


600154 82645 ZEW CC 0006/0001/00000102/00000/000 19,470.96 4,966.00 Own/Occ Not-Cut No response to letter of demand, to be handed over to Revco

600078 82569 Nel BAD 0006/0001/00000058/00000/000 79,357.39 443.70 Own/Occ Not-cut No response to letter of demand, to be handed over to Revco

600114 82605 Mphithi T 0006/0001/00000081/00000/000 57,480.93 454.60 Own/Occ Not-cut No response to letter of demand, to be handed over to Revco

600160 82651 Mqalekana DS 0006/0001/00000106/00000/000 70,711.05 750.00 Own/Occ Not-cut No response to letter of demand, to be handed over to Revco

600458 82949 Benadie LS 0006/0001/00000283/00000/000 76,674.45 794.88 Owner N/A No response to letter of demand, to be handed over to Revco

600294 82785 Janse van Rensburg

JC 0006/0001/00000187/00000/000 14,799.08 245.53 Owner N/A No response to letter of demand, to be handed over to Revco

600488 132340 M J Mpanza 0006/0001/00000235/00009/000 13,642.78 200.61 Owner/Occ Not-cut No response to letter of demand, to be handed over to Revco

600029 82520 Joynt CW 0006/0001/00000021/00000/000 61,498.25 514.00 Owner N/A No response to letter of demand, to be handed over to Revco

600075 82566 Nel BAD 0006/0001/00000057/00000/000 58,778.87 446.75 Owner N/A No response to letter of demand, to be handed over to Revco

600081 82572 11 Owners 0006/0001/00000059/00000/000 21,385.14 432.41 Owner N/A Account with REVCO. Paid R120.00 on 23 June 2015

Leslie



800976 104635 Express Engineering 0010/0034/00000057/00099/000 114,320.76 424.37 Owner N/A Account still handed over to REVCO.

800933 104592 Leslie Muslim Education

0012/0003/00000999/00000/000 272,980.47 - Owner N/A Account closed, no payment received

800886 104545 Nabbie TZ 0010/0006/00000893/00000/000 133,201.93 2,299.56 Own/Occ Cut-off Account with REVCO.

800010 103669 Jordan CSNS 0010/0034/00000239/00001/000 27,248.70 2,113.91 Own/Occ Cut-off Account with REVCO.

800874 120406 Socenya SSM 0010/0006/00000883/00000/000 12,112.65 266.65 Owner Cut-off Account with REVCO.

801021 104680 Magic Eye Trading

CC 0010/0034/00000123/00000/000 192,287.13 1,190.92 Own/Occ Cut-off Account with REVCO.

800699 104358 Maseko MS 0010/0004/00000752/00000/000 3,220.19 407.97 Own/Occ Cut-off Account with REVCO, paid R126586.93, account is paid to date

800688 104347 Shili JB 0010/0004/00000741/00000/000 129,455.95 974.48 Own/Occ Cut-off Account with REVCO.

801062 104721 Nkomo PN 0010/0034/00000186/00000/000 109,597.09 1,043.42 Own/Occ Cut-off Account with REVCO. Paid R1 500 on 27 June 2015

800117 103775 Sulman MI 0010/0001/00000300/00000/000 11,037.87 1,081.43 Occupier Cut-off Paid R5,000.00 on 15/05/2015 & account is paid todate

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eMbalenhle


Status Cut-off Comment

237240 60129 Mgwalume B 0002/0081/00010237/00000/000 24,255.75 102.75 Owner Not-cut Account with REVCO.

237238 60127 Buthelezi TB 0002/0016/00024139/00000/000 231,805.68 1,739.78 Own/ Occ Not-cut Electricity still disconnected as per our records.

202238 25127 Nkosi MG 0002/0006/00005627/00000/000 286,081.57 3,297.80 Owner Not-Cut Owner is a deceased.

200784 128058 Kumalo AB 0002/0026/00027317/00000/000 22,274.62 319.00 Own/ Occ Cut-off Account with REVCO.

200799 204217 Mabhena 0002/0022/00001504/00000/000 24,806.12 595.02 Own/ Occ Cut-off Account with REVCO.

228561 51450 Jiyane LJ 0002/0030/00002082/00000/000 208,786.62 2,373.00 Own/ Occ Cut-off Electricity still disconnected as per our records. Paid R1770.00 on 13 April

2015

228553 51442 Thwala EM 0002/0030/00002080/00000/000 11,535.03 7,178.34 Owner/Occ Cut-off A O D signed on 27 February 2015, Paid R5000.00 on 12 May 2015

213592 36481 Khoza W 0002/0014/00010139/00000/000 154,265.09 3,138.05 Owner/Occ Not-cut Electricity still disconnected as per our records.

215352 38241 Mlotshwa MP 0002/0014/00011561/00000/000 26,404.27 1,146.34 Owner/Occ Not-cut Electricity still disconnected as per our records.

219170 42059 Mahlangu D 0002/0017/00017634/00000/000 19,746.81 1,,236.77 Owner/Occ Not-cut Electricity still disconnected as per our records, Paid R200 on 2015 May 2

Lebohang



856860 111628 Mashinini JE 0011/0017/00007047/00000/000 290,604.26 127.00 Own/Occ N/A Waiting for approval to do water restriction.

851650 106418 Pura PM 0011/0009/00001246/00000/000 318,305.16 257.54 Own/Occ N/A File closed due to lack of collection : REVCO.

850068 104836 Malaza FL 0011/0002/00000155/00000/000 208,253.26 1,925.96 Own/Occ N/A File closed due to lack of collection : REVCO.

850518 105286 Mabena NE 0011/0005/00000442/00000/000 214,154.95 243.85 Own/Occ N/A File closed due to lack of collection : REVCO.

856452 111220 Buthelezi NM 0011/0017/00006780/00000/000 204,073.04 252.86 Own/Occ N/A Waiting for approval to do water restriction.

856120 110888 Manana E 0011/0017/00006605/00000/000 178,140.22 116.80 Occupier N/A Waiting for approval to do water restriction.

856925 111693 Khoza E 0011/0017/00007090/00000/000 176,791.97 168.21 Own/Occ N/A Waiting for approval to do water restriction.

855609 110377 Vilakazi SS 0011/0016/00009466/00000/000 182,416.59 363.76 Own/Occ N/A File closed due to lack of collection : REVCO.

852199 106967 Thwala BJ 0011/0009/00001573/00000/000 210,126.90 271.27 Own/Occ N/A File closed due to lack of collection : REVCO.

851840 106608 Emthethweni T 0011/0009/00001340/00000/000 185,304.77 655.48 Own/Occ N/A Waiting for approval to do water restriction.

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Kinross

Cut-Off Comments


Status

401754 65809 Singh C 0003/0017/00002366/00000/000 10,353.94 602.36 Owner N/A Account untraceable as per REVCO report.

400805 72231 Terry BA/ T 0003/0012/00001342/00000/000 59,410.32 628.10 Owner N/A The debtor has applied for indigent subsidy.

404960 69015 Nene TF 0003/0025/00004199/00000/000 76,719.63 1,069.67 Own/Occ Cut-off The debtor has applied for indigent subsidy.

401459 65514 Sukhari SR 0003/0017/00002253/00000/000 61,452.30 546.03 Owner N/A Tracing still in progress : REVCO.

404393 68448 Kili M 0003/0025/00003642/00000/000 23,155.69 205.36 Own/Occ Cut-off Account with REVCO.

400368 64423 Dhladhla TT 0003/0006/00001194/00000/000 8,840.07 278.54 Owner N/A Owner is a deceased as per REVCO report.

402662 119845 Park Lifting &

Mining 0003/0018/00002802/00000/000 42,320.00 7384.84 Owner N/A Paid R8000.00 on 07 May 2015

405829 69884 Petratos C & Grivas

D 0003/0056/00000020/00001/000 59,373.26 777.37 Owner N/A Account untraceable as per REVCO report.

400192 64247 Stenos NJ 0003/0002/00000090/00000/003 131,281.15 - Occupier Cut-off Owner is a deceased as per REVCO report.

404382 68437 SC Katlego Cleaning 0003/0024/00003622/00000/000 -67,414.36 1979.26 Own/Occ Cut-off Paid R67 414.00 on 2015/15/12, Account is fully paid

Trichardt



502296 124650 Robinson HM 0004/0001/00000377/00007/000 21,695.27 1,103.81 Owner N/A Account is paid todate

503273 204020 Southern Breeze

Trading 0004/0001/00000455/00000/000 182,577.42 5,729.02 Owner N/A Debtor still need to come & sign AOD, Paid R10 000 on 15/05/18

500007 70512 African Oxygen 0004/0001/00000004/00000/000 769,003.70 2,161.91 Owner N/A Account handed over to Revco

501481 71986 Lemmer Eiendomme 0004/0001/00000356/00012/000 58,731.10 567.20 Owner N/A Account untraceable as per REVCO report.

502347 72852 ELTYL Properties 0004/0001/00000377/00013/000 44,806.98 - Owner N/A Closed account from 2009 Old Debt, busy tracing responsible person

502347 206141 Paul Robinson Trust 0004/0001/00000377/00013/000 10,093.14 534.53 Owner N/A Account is paid todate

500133 121804 Du Plessis 0004/0001/00000057/00000/000 74,488.72 5,520.54 Occupier Cut-Off Electricity still disconnected as per our records.

507341 70831 Trichardt Rugbyklub 0004/0001/00000125/00000/000 12,776.74 909.76 Occupier Cut-off Electricity still disconnected as per our records.

502420 72925 Du Preez JL 0004/0001/00000379/00011/000 6,102.30 2,477.69 Owner/Occ Cut-off Account with REVCO. Paid R1 500 on 17 June 2015

502500 75942 Kisten IM 0004/0001/00000383/00011/000 40,050.83 5,073.67 Owner/Occ Cut-off Account with REVCO, Paid R 5 000 on 25 May 2015

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Evander



553523 77691 Weston Global Inv. 0005/0002/00002146/00000/000 38,227.99 22,752.64 Owner/Occ Cut-off Paid R38 545 on 0 3June 2015, account is paid todate

551904 76072 New Heights 0005/0002/00001415/00000/000 131,463.70 7,037.03 Owner/Occ Cut-off Account handed over to REVCO. Paid R20 000.00 on 27 May 2015

551932 129641 Westak CW 0005/0002/00001423/00000/000 17,094.31 11,406.35 Occupier Cut-off Paid R11 406.35 on 17/06/2015, account is paid to date

558303 118359 Vange Construction 0005/0002/00001890/00099/000 118,478.60 924.16 Occupier Cut-off Account handed over to REVCO.

558302 117091 Manana MN 0005/0002/00000615/00000/000 58,499.69 1,199.29 Occupier Cut-off Electricity still disconnected as per our records.

557214 81382 Professional Hair Salon

0005/0054/00000616/00000/002 128,403.86 1,199.29 Occupier Cut-off Electricity still disconnected as per our records.

550850 119806 Engelbrecht 0005/0001/00001056/00000/000 65,280.04 2,686.64 Owner Not-cut Account with REVCO.

554471 12733 Strijdom WJF 0005/0004/00002110/00001/000 30,854.98 1,028.17 Owner/Occ Cut-off

No response to letter of demand sent. To be handed over to Revco

553293 77461 Power Build 0005/0002/00001840/00000/003 41,348.82 2,897.40 Occupier Cut-off Paid R2 200.00 on 23 June2015 & electricity still disconnected as per our

records.

553893 78058 High Echelon Trading 0005/0004/00001959/00000/000 88,481.28 2,877.40 Owner N/A Tracing still in progress : REVCO.

Emzinoni



706384 98983 Ntuthuko Restaurant 0008/0010/00002142/00001/009 709,614.41 1,984.32 Own/Occ Cut-off Matter with REVCO.

705752 98351 Alex Coal and Wood 0008/0010/00001565/00000/000 285,504.79 628.39 Own/Occ Not-cut Matter with our legal section (Ref : Zweli).

700248 92847 Sihlali EK 0008/0002/00003435/00000/000 298,554.55 493.65 Own/Occ Cut-off Matter with REVCO.

706252 98851 Maseko AV 0008/0010/00002031/00000/000 142,388.83 1,327.30 Own/Occ Cut-off Matter with our legal section (Ref : Zweli).

700789 93388 Sibande DM 0008/0004/00003880/00000/000 40,726.57 1,236.22 Own/Occ Cut-off Electricity still disconnected as per our records.

704993 97592 Emthonjeni Beerhaal 0008/0010/00000348/00000/000 111,929.50 428.20 Owner N/A Matter with our legal section (Ref : Zweli).

706080 129563 Thandanani Old Age 0008/0010/00001871/00000/000 139,985.61 2,172.87 Occupier Cut-off Water restriction notice to be issued on 7/11/2014.

706058 98657 Emzinoni Bottle Store 0008/0010/00001853/00000/000 118,489.51 302.29 Owner N/A Matter with our legal section (Ref : Zweli).

700216 92815 Shabalala NM 0008/0002/00003404/00000/000 147,644.03 1,538.26 Occupier Cut-off Owner is a deceased.

705302 97901 Giant Bottle Store 0008/0010/00001147/00000/001 3,400.47 1,678.48 Occupier Cut-off Debtor signed AOD on 29/4/2014 & current account up to date.

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Farms



901023 126863 Ikaheng Prop 0012/0002/00000137/00021/000 1,446,324.29 48,564.15 Own/ Occ Cut-Off Matter with our legal section (Ref : Zweli) Paid R5 000.00 on 15 April 2015

900629 105224 Eskom Holding

Limited 0012/0002/00000108/00025/000 190,728.58 877.55 Own/Occ N/A Busy tracing the responsible person for payments.

901291 123991 PTY Props 309 0012/0002/00000150/00078/000 740,403.67 406.24 Owner N/A Busy tracing the responsible person for payments.

901309 204002 AFGRI Operations LTD

0012/0002/00000150/00128/000 563,129.13 15,609.00 Owner N/A Busy tracing the responsible person for payments.

900856 64559 Fourie PC 0012/0002/00000125/00012/000 4,532.63 1,511.01 Own/Occ N/A Owner is a deceased, paid R7 311.28 on 06 June 2015, account is paid to

date

902203 125441 Hendriko Landgoed

PTY 0012/0002/00000582/00099/000 138,373.04 1,368.00 Owner N/A Busy tracing the responsible person for payments.

901546 125367 Unitrans Freight (PTY)

0012/0002/00000282/00016/000 468,735.78 10,095.29 Own/Occ N/A Busy tracing the responsible person for payments.

901420 87081 Scholtz Trust 0012/0002/00000261/00015/000 12,001.18 124.40 Owner N/A Busy tracing the responsible person for payments.

901575 125379 Templemore Trading 0012/0002/00000284/00099/015 179,548.38 1,227.00 Owner N/A Busy tracing the responsible person for payments.

901377 125279 Oosthuizen JNR 0012/0002/00000256/00029/000 539,289.86 12,147.41 Own/Occ N/A Busy tracing the responsible person for payments.

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Hospitals

Name Of Department Account no Total Current 30 days > 60 days >90 days + Capital Comment

Dept Van Gesondheid En Welsy 201225/24114 - - - - - - Account is paid to date

Dept Van Gesondheid & Welsyn 215029/037918 4,156.50 3,087.21 1,069.29 - - - Account resubmitted to the department

Dept Of Social Development 228022/127448 199.41 199.41 - - - - Current account due on 07 July 2015

Dept Van Gesondheid En Welsy 228630/051519 450.43 225.36 98.09 126.98 - - Account due on 07 July 2015

Paulina Morapedi Clinic 241825/129646 20,389.62 9,554.22 9,677.82 1,157.58 - - Account resubmitted to the department

Department Of Health & Welfare 551849/076016 2,007.22 2,007.22 - - - - Current account due on 07 July 2015

Department Of Health & Welfare 651866/76016 19,367.00 11,530.76 5,091.58 2,744.66 - - Account resubmitted to the department

Lebohang Community Health Centre 850152/126753 - - - - - - Account is paid to date

Chief Ampie Mayisa Hospital 2 900978/075086 241,801.39 70,894.08 59,615.43 48,654.97 62,636.91 - Cut- off notice sent on 25 June 2015

Chief Ampie Mayisa Hospital 2 900979/75086 935.34 935.34 - - - - Current account due on 07 July 2015

Bethal Hospitaal 901295/091333 213,936.75 213,936.75 - - - - Current account due on 07 July 2015

Chief Ampie Mayisa Hospital 2 902222/075086 112,258.12 112,258.12 - - - - Current account due on 07 July 2015

Chief Ampie Mayisa Hospital 2 902223/075086 2,902.02 1,735.91 1,166.11 - - - Account due on 07 July 2015

618,403.80 426,364.38 76,718.32 52,684.19 62,636.91 -

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Department of Public Works

Name Of Institution Account no Total Amnt Current > 30 > 60 >90days + Capital Comment

Magistrate Office Secunda

100007/000007 21 584.75 21 584.40 0.35 - - - Current account due on 07 July 2015

SAP DEPT Of Public Works

106720/116649 15 420.95 14 965.85 455.10 - - - Account due on 07 July 2015

Department Of Labour


S.A.P DEPT GEMEENSKAPSONTW

121286/021287 179 663.52 175 898.13 3,765.39 - - - Account resubmitted to the department

Departement Openbare Werk


Department O Labour Emba

228662/051551 28 936.97 - - - 28,936.97 - Account closed

S A P Office Kinross


S A P Kantore (Trichardt)


Police Flats Evander


S A P Kantore Evander


S A P Office Evander

553262/077429 - - - - - - Account is paid to date

Correctional Service


Direkteur Generaal


Die Streekverteenwoordiger


DEPT Of Labour Bethal

650215/083230 16 198.02 8 198.40 4,027.18 2,246.29 1,726.15 - Account resubmitted to the department

DEPT Of Home Affairs Bethal

650521/083536 7 667.44 7 667.44 - - - - Current account due on 07 July 2015

Correctional Service Office


Magistrates Office Bethal


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Name Of Institution Account no Total Amnt Current > 30 > 60 >90days + Capital Comment

R S A Polisie & Housing Bethal

651882/084897 28 847.36 27 985.03 862.33 - - - Account resubmitted to the department

R S A Polisie & Housing Bethal

651883/084980

651883/0848980 132.51 126.65 5.86 - - - Account due on 07 July 2015

D O W

06051884/08491 7 535.86 3 775.68 2,681.06 1,079.12 - - Account resubmitted to the department

D O W


Emzinoni Poce Station


DEPT Openbare Werke


DEPT Openbare Werke


DEPT Openbare Werke


DEPT Openbare Werke


Geluk Prison Bethal


Old Prison Office Bethal

902316/091298 6 122.69 5 857.12 184.19 12.00 69.38 - Account resubmitted to the department

Bethal Kommando

902317/091299 239.17 228.49 10.68 - - - Account due on 07 July 2015

Bethal Prison

902322/091323 270,184.53 264,366.49 5,818.04 - - - Account resubmitted to the department

Bethal Prison


Bethal Prison

902324/091323 5 335 196.25 2,680,149.09 2,655,047.16 - - - Account resubmitted to the department

TOTALS 6,279,840.30 3,597,320.65 2,677,386.71 3,337.41 1,795.53 -

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Department of Roads

Name of Institution

Account no

Total

Current >30 days

> 60 days

>90 days + Capital

Comment

Hoof Prov Inspekteur

900964/070001

64,477.50 12,677.69 21,663.13 6,632.59 23,504.09

-

Cut-off notice sent on 30 June 2015

DORSA Paaie Dep artment 650321/083335 21,338.52 9,557.82 1,869.35 635.77 9,275.58

Account resubmitted to the department

National 902320/91669 31,459.67 519.37 438.85 438.85 30,062.60 -

Cut-off notice sent on 30 June 2015

Totals 117,275.69 22,754.88 23,971.33 7,707.21 62,842.27 -

SCHOOLS

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

Laerskool Goedehoop


Laerskool Oranjegloed


Hoerskool Oosterland


Highveld Park High School


Highveld Park High


Laerskool Kruinpark


Hoerskool Secunda


Highveld Ridge Pre Primary


Biem Bam Kleuterskool

119838/019840 2318.25 - - - - 2318.25 Closed account

Highveldridge Prim School


Laerskool Secunda

120938/020938 17 214.84 17 214.35 0.49 - - - Currentaccount due on 07 July 2015

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Department of Education

121988/021989 478 599.78 327 043.42 21 546.00 21 546.00 108 464.36 - Account resubmitted to the department

Lifalethu Prim School

200768/023657 10 613.17 10 613.17 - - - 18 238.02 Current account due on 07 July 2015

Lifalethu Caretaker House

200775/023664 8 966.62 - - - 8 966.62 - Closed account

Kusasalethu Sec School

201227/024116 7 990.51 4 320.71 2 966.37 703.43 - 239.38 Account resubmitted to the department

KIriyatswana Sec School


Isibanisezwe Prim School


Alan Makhunga Prim School

Alan Makhunga Prim School

205307/ 028196


Basizeni School


*Shapeve Prim School

212464/035352 - - - - - - Account is paid t o date

KI Twala Secondary School

213891/036780 - - - - -- -- - Account is paid to date

Vukuzithathe Prim School

214952/037841 17 283.38 17 283.17 0.21 - - 1 478.32 Current account due on 07 July 2015

Maphala Gulube Prim School


Buyani Primary School


Sizwakele Secondary School

228012/050901 17 813.30 13 208.05 4 605.25 - - 10 603.54 Account resubmitted to the department

Thorisong Prim School

228016/050905 339 330.99 24 584.81 47 224.73 36 978.48 230 542.97 37 828.35 Account resubmitted to the department

Mbalenhle Primary School


Tholukwazi Primary School


Zamokuhle Primary School


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*Thomas Nhlabathi Sec School


Kinross Primary School


T/Grove Primary School


Sasolia Primary School


Laerskool Trichardt (Die Hoof)


Laerskool Trichardt


Laerskool Hoeveld


Hoerskool Evander


Tinki Tonki Kleuterskool


T P Straten Primary School


T P Straten Primary School

557763/81931

26 851.45 26 851.07 0.38 - - - Current account due on 07 July 2015

H M Swart

H M Swart

651985/085000

651985/085000 - - - - - - Account is paid too date

M D Coovadia Skool

653659/086673 4 585.27 1 281.63 1 277.93 1 274.25 751.46 - Account resubmitted to the department

Jim Van Tonderskool


Laerskool M V Niekerk

655302/088316 9 239.69 9 239.23 0.46 - - - - Current account due on 07 July 2015

Lamilile Dep. Of Education


Ikhwezi Primary School

659586/119612 866.78 866.78 - - - - Current account due on 07 July 2015

AD Nkosi Sekondere Skool

700189/092788 108 017.37 11 801.12 21 132.76 14 493.80 60 589.69 -

Agreement made to pay R5000 till monie s are

available from the department

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Langelihle Primary School


Sakhisizwe L.P. School

700473/093072 7 767.93 4 197.43 2 979.53 590.97 - - Account resubmitted to the department

Vukanini H.P. School


Imbekezelo L P School

Imbekezele L.P. School

704988/097587

704988/097587 14 819.27 4 705.34 5 957.08 4 156.85 - - Account resubmitted to the department

Thandanani School

705002/097601 2 857.12 2 857.12 - - - - Current account du e on 07 July 2015

Emzinoni High School


Chifef Ampie Mayise Sec School

Chief Ampie Mayisa Sec School

850198/104964


Petrus Maziya Primary School

Petrus Maziya Primary School

0

851063/105830 29.39 29.39 - - - - Current account due on 07 July 2015

Vukuchakaze Sec school

Vukuqhakaze Sec School

854201/108969

854201/108969 18 074.01 - 1 864.46 475.32 15 734.23 1 926.38 Account resubmitted to the department

Sidingulwazi Primary School


Mpumelelo Primary School


Kinross Laerskool


Kinross Laerskool

900848/069956 623.84 606.58 17.26 - - - Current account due on 07 July 2015

Ethokomala School


Fernandi Meisies Koshuis


Liebenhof Seuns Koshuis


Hoerskool Hoogenhout

902308/091371 51 975.73 18 880.74 27 482.74 5 612.25 - - Account resubmitted to the department

Totals 1 624 157.98 910 259.02 166 186.06 111 797.62 435 915.28 89 448.97

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ANNEXURE E: Fruitless and wasteful expenditure

Fruitless and wasteful expenditure incurred during the month of JUNE 2015.

Supplier Name Reference Number Transaction Date Transaction Amount Description

Eskom 15015284 2015-06-08 41.12 ACC.5972390902 10/6/20 000000

Telkom 15015311 2015-06-10 5,008.58 Telephones/Various/MAY 000000

Eskom 2819 MAY 2015-06-10 1,615.29 ACC 5550232819 MAY 201 2819 MAY 00000B

Eskom 8675 MAY 2015-06-11 42.93 ACC 6523068675 MAY 201 8675 MAY 00000B








Eskom 2361MAY 2015-06-22 132,178.38 ACC.5055612361 MAY.15 2361MAY 00000B



Eskom 0852MAY1 2015-06-22 643,574.56 ACC.7071770852 MAY SEC 0852MAY1 00000B

Eskom 0852MAY2 2015-06-22 643,574.56 ACC 7071770852 MAY SEC 0852MAY2 00000B

Eskom 0852MAY3 2015-06-22 643,574.56 ACC.7071770852 MAY SEC 0852MAY3 00000B

Eskom 0852MAY4 2015-06-22 643,574.56 ACC.7071770852 MAY SEC0852MAY4 0000B



Eskom 7698 JUN 2015-06-30 61.39 ACC 6235337698 JUNE 15 7698 JUN 00000B












TOTAL 2,829,882.05