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Monthly Budget Monitoring Report
April 2018
Monthly Budget Monitoring Report – April 2018
1
TABLE OF CONTENTS
Legislative Framework.............................................................................................2
Report to Executive Mayor.......................................................................................3
Recommendations...................................................................................................3
Part 1: Executive Summary
1.1 Introduction............................................................................................................................4
1.2 Consolidated Performance..................................................................................................4-14
Part 2: In-year Budget Statement tables
2.1 Table C1: Monthly Budget Statement Summary..............................................................15
2.2 Table C2: Monthly Operating Budget Statement by standard classification....................16
2.3 Table C3: Monthly Operating Budget Statement by municipal vote.................................17
2.4 Table C4: Monthly Operating Budget Statement by revenue source and expenditure type....................................................................................................................................18
2.5 Table C5: Monthly Capital Budget Statement by municipal vote, standard classification and funding........................................................................................................................19
2.6 Table C6: Monthly Budget Statement: Financial Position.................................................20
2.7 Table C7: Monthly Budget Statement: Cash Flow.......................................................21-22
2.8 Supporting Documentation
2.8.1 Table SC3: Debtors Age Analysis...................................................................23-24
2.8.2 Table SC4: Creditors Age Analysis......................................................................25
2.8.3 Table SC6: Transfers and grants receipt..............................................................26
2.8.4 Table SC7(1): Transfers and grants expenditure.................................................27
2.8.5 Table SC7(2): Expenditure against approved rollovers........................................28
2.8.6 Table SC8: Councillor and staff benefits..............................................................29
2.8.7 Overtime table per department........................................................................30-33
2.8.8 Table SC9: Monthly targets for cash receipts.................................................34-35
2.8.9 Deviations for the month…………………………………………………………..36-41
2.8.10 George Municipality: Charitable and Relief Fund………………………………42
Quality Certificate...................................................................................................43
Monthly Budget Monitoring Report – April 2018
2
Legislative framework The Municipal Budget and Reporting Regulations (MBRR) are designed to achieve a range of objectives, including improving the local government sphere’s ability to deliver basic services by facilitating improved financial sustainability and better medium-term planning and policy choices on service delivery. This report has been prepared in terms of the following legislative framework:
• The Municipal Finance Management Act – No. 56 of 2003, Section 71,
• and The Municipal Budget and Reporting Regulations The MBRR highlights the format of the monthly budget statements. 28. The monthly budget statement of a municipality must be in the format specified in Schedule C and include all the required tables, charts and explanatory information, taking into account any guidelines issued by the Minister in terms of section 168(1) of the Act. The objective of these Regulations is to secure sound and sustainable management of the budgeting and reporting practices of municipalities by establishing uniform norms and standards and other requirements for ensuring transparency, accountability and appropriate lines of responsibility in the budgeting and reporting process and other relevant matters as required by the Act.
Monthly Budget Monitoring Report – April 2018
3
Report to the Executive Mayor In accordance with Section 71(1) of the Municipal Finance Management Act, I submit the required statement on the state of George Municipality’s budget reflecting the particulars up until the end of April 2018. Section 54(1) of the MFMA requires the Mayor of a municipality to take certain actions on the receipt of this report to ensure that the approved budget is implemented in accordance with the projections contained in the Service Delivery and Budget Implementation Plan. Municipal Manager 15 May 2018
Recommendations These recommendations are linked to the responsibilities of the Mayor under S54 of the MFMA.
(a) That Council notes the contents of this report and supporting documentations for April 2018.
(b) That the directors ensure that the budget is implemented in accordance with the Service Delivery and Budget Implementation Plan projections and that spending of funds and that revenue collection proceeds in accordance with the budget.
Monthly Budget Monitoring Report – April 2018
4
Part 1: Executive Summary
1.1 Introduction The monthly Financial Monitoring Report (FMR) aims to provide a regular update on indicators critical to the organisation’s viability and serve as an early warning indicator where remedial action is required. The consolidated performance is a high-level overview of the organisation’s financial viability and sustainability. The Municipal Manager, as Accounting Officer of the Municipality, is required by Section 71(1) of the Municipal Finance Management Act to submit a report in a prescribed format to the December within 10 working days after the end of each month on the state of the Municipality’s budget. This report is a summary of the main budget issues arising from the monitoring process. It compares the progress of the budget to the projections contained in the Service Delivery and Budget Implementation Plan (SDBIP). Section 54 of the MFMA requires the Mayor to consider the Section 71 report and take appropriate action to ensure that the approved budget is implemented in accordance with the SDBIP.
1.2 Consolidated performance The following table summarises the overall position on the capital and operating budgets. Take note that the Operating Expenditure only reflects the direct expenditure and exclude all indirect expenditure e.g. Administrative Recharges.
Capital Expenditure
R’000
Operating Income R’000
Operating Expenditure
R’000
Original Budget 340 932 1 950 229 1 808 888
Amended Budget 350 685 2 002 041 1 798 268
Plan to Date (SDBIP) 181 624 1 226 520 1 182 116
Actual 132 800 1 226 923 1 216 501
Variance to SDBIP -48 424 -80 374 -85 820
% Variance to SDBIP -27% -7% -7%
% of Adjusted budget 2017/18 38% 61% 68%
% of Adjusted budget 2016/17 38.5% 70.0% 69.4%
Monthly Budget Monitoring Report – April 2018
5
Operating Revenue by sources
REVENUE BY SOURCE ORIGINAL BUDGET
ADJUSTMENTS BUDGET
PLANNED INCOME TO DATE
(SDBIP)
ACTUAL INCOME TO
DATE VARIANCE
% VARIANCE
REASONS FOR VARIANCES
Property Rates
231 124 233 904 198 600 198 373 (227) 0% Based on the actual income to date it is expected that the budgeted target will be reached. The projections will have to be revised to align it to the actual income.
Penalties Imposed and Collections
7 893 7 893 4 586 4 355 (231) -5%
Service Charges - Electricity
603 778 606 183 507 489 502 237 (5 252) -1% The interdepartmental electricity consumption has been charged against the actual revenue and must be corrected to reflect the actual income to date.
Service Charges - Water
124 258 124 258 95 979 95 490 (489) -1% The water consumption has gone down due to the drought tariff that was implemented. The projections will have to be revised to align it to the actuals
Service Charges - Sewerage 79 592 82 392 72 517 73 676 1 159 2%
Service Charges - Refuse 66 457 67 657 58 844 58 580 (264) 0%
Monthly Budget Monitoring Report – April 2018
6
REVENUE BY SOURCE ORIGINAL BUDGET
ADJUSTMENTS BUDGET
PLANNED INCOME TO DATE
(SDBIP)
ACTUAL INCOME TO
DATE VARIANCE
% VARIANCE
REASONS FOR VARIANCES
Fines - - - - - 0%
Licences and Permits 66 309 67 788 9 627 9 785 158 2% Revenue exceeds projected income.
Income for Agency Services 3 156 3 156 2 417 2 360 (57) -2% Revenue exceeds projected income.
Rent of Facilities and Equipment 7 957 8 077 7 309 11 289 3 981 54% Revenue exceeds projected income.
Grants & Subsidies Received - Capital
4 937 5 279 3 046 2 943 (103) -3% Grants are recognised as income when the conditions have been meet and not when the money has been received by the municipality. The under spending on the capital budget has a direct impact on the actual revenue being recognised.
Grants & Subsidies Received - Operating
200 313 250 421 25 921 25 921 - 0% Grants are recognised as income when the conditions have been meet and not when the money has been received by the municipality.
Interest Earned – External Investments
420 420 430 025 141 825 142 172 348 0% Surplus funds are being invested in call deposits that yield higher interest rates than the bank account.
Monthly Budget Monitoring Report – April 2018
7
REVENUE BY SOURCE ORIGINAL BUDGET
ADJUSTMENTS BUDGET
PLANNED INCOME TO DATE
(SDBIP)
ACTUAL INCOME TO
DATE VARIANCE
% VARIANCE
REASONS FOR VARIANCES
Interest Earned – Outstanding Debtors
5 233 5 233 1 813 1 659 (153) -8%
Other Revenue 12 760 13 675 10 223 9 982 (241) -2% Revenue exceeds projected income.
GIPTN Fare Revenue
73 230 42 387 36 335 34 180 (2 155) -6% The projected fare revenue includes the roll-out of phase 4 of the bus routes. This route has not been rolled out to date. Projections will have to be revised.
Capital Contributions
11 569 17 069 16 290 17 250 960 6% Capital contributions exceeds the budgeted amount thus indicating that development is taking place in George.
Gain on Disposal of PPE - - - 5 5 0%
Total Revenue 1 950 229 2 002 041 1 226 520 1 226 923 403 0%
% of Annual Budget Billed 61.28%
Monthly Budget Monitoring Report – April 2018
8
The following table provides a summary of the revenue trends based on previous year’s amounts and current years planned and actual revenue.
2016/17
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
% spend
of Original
Budget
R thousands %
Monthly income performance trend
July 64 286 83 054 83 054 121 932 121 932 83 054 (38 878) -46,8% 6%
August 85 602 122 626 122 626 86 842 208 774 205 681 (3 093) -1,5% 11%
September 129 436 166 684 166 684 125 433 334 206 372 364 38 158 10,2% 17%
October 165 053 115 355 115 355 187 152 521 359 487 719 (33 640) -6,9% 27%
November 185 585 218 524 218 524 104 510 625 869 706 243 80 374 11,4% 32%
December 77 015 109 762 109 762 126 295 752 164 816 005 63 841 7,8% 39%
January 126 318 122 603 122 603 164 128 916 292 938 608 22 316 2,4% 47%
February 166 738 199 183 199 183 201 876 1 118 167 1 137 792 19 624 1,7% 57%
March 102 528 111 769 111 769 108 756 1 226 923 1 249 561 22 638 1,8% 63%
April 111 233 115 072 115 072 1 226 923 1 364 632 137 709 10,1% 63%
May 99 438 109 694 109 694 1 226 923 1 474 327 247 404 16,8% 63%
June 257 340 475 902 527 714 1 226 923 2 002 041 775 118 38,7% 63%
Total Operating Income 1 570 572 1 950 229 2 002 041 1 226 923
Month
Budget Year 2017/18
–
100000 000
200000 000
300000 000
400000 000
500000 000
600000 000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Operating Income Trend
Audited Outcome Original Budget Adjusted Budget Monthly actual
Monthly Budget Monitoring Report – April 2018
9
Operating expenditure by type
EXPENDITURE BY TYPE ORIGINAL BUDGET
ADJUSTMENTS BUDGET
PLANNED EXP. TO DATE (SDBIP)
ACTUAL EXP. TO DATE VARIANCE
% VARIANC
E
REASONS FOR VARIANCES
Employee Related Costs
456 095 481 786 381 925 377 207 (4 717) -1% Over spending on overtime as well as temporary personnel contributes to the variance.
Remuneration of Councillors 22 269 22 269 17 727 17 879 152 1%
Contracted Services 518 374 489 690 279 373 258 844 (20 529) -7%
The monthly George Link payment is a month in arrears.
Bulk Purchases 408 100 409 442 293 868 293 729 (139) 0%
General Expenses - Other 108 091 98 381 68 924 63 322 (5 602) -8%
Depreciation 156 878 156 509 76 398 140 194 63 796 84%
Depreciation has been processed up to December 2017.
Loss on Disposal of PPE 600 600 181 168 (13) -7%
Bad Debts – Traffic Fines
38 574 38 574 - - - No Planned
Spend
The contribution to the provision for bad debt on Traffic Fines are only being done at year end.
Bad Debts – Service Charges 25 565 25 565 20 176 23 015 2 840 14%
Write-offs relates to outstanding debtors of Indigent households.
Grants and Subsidies Paid
200 1 200 1 048 1 032 (16) -1% The budgeted amount is for the awarding of bursaries to students within the George Community.
Monthly Budget Monitoring Report – April 2018
10
EXPENDITURE BY TYPE ORIGINAL BUDGET
ADJUSTMENTS BUDGET
PLANNED EXP. TO DATE (SDBIP)
ACTUAL EXP. TO DATE VARIANCE
% VARIANC
E
REASONS FOR VARIANCES This will only be paid out once all the administrative processes have been finalised.
Other Materials 36 038 36 142 23 419 21 970 (1 449) -6%
Interest Expense 38 104 38 110 19 078 19 140 63 0%
Interest on external borrowings are being paid half-yearly.
Total Expenditure 1 808 888 1 798 268 1 182 116 1 216 501 34 385 3%
% of Annual Budget Spent 67.65%
Monthly Budget Monitoring Report – April 2018
11
The following table provides a summary of the expenditure trends based on previous year’s amounts and current years planned and actual spending.
2016/17
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
% spend
of Original
Budget
R thousands %
Monthly expenditure performance trend
July 32 088 40 708 40 708 45 083 45 083 40 708 (4 375) -10,7% 2%
August 114 188 139 270 139 270 115 534 160 617 179 977 19 360 10,8% 9%
September 107 775 125 222 125 222 67 924 228 542 305 200 76 658 25,1% 13%
October 127 167 148 858 148 858 156 555 385 096 454 058 68 962 15,2% 21%
November 183 508 143 962 143 962 127 123 512 219 598 019 85 800 14,3% 28%
December 118 137 136 162 136 162 214 773 726 992 734 181 7 189 1,0% 40%
January 96 055 115 151 115 151 98 454 825 446 849 332 23 885 2,8% 46%
February 141 780 142 434 142 434 103 846 929 292 991 766 62 474 6,3% 51%
March 105 812 133 203 133 173 138 634 1 067 926 1 124 939 57 013 5,1% 59%
April 112 880 137 320 137 320 148 575 1 216 502 1 262 259 45 757 3,6% 67%
May 118 094 167 095 167 095 – 1 216 502 1 429 354 212 852 14,9% 67%
June 227 473 379 504 368 915 – 1 216 502 1 798 269 581 767 32,4% 67%
Total Operating Expenditure 1 484 958 1 808 888 1 798 269 1 216 502
Month
Budget Year 2017/18
–
50000 000
100000 000
150000 000
200000 000
250000 000
300000 000
350000 000
400000 000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Operating Expenditure Trend
Audited Outcome Original Budget Adjusted Budget Monthly actual
Monthly Budget Monitoring Report – April 2018
12
Capital expenditure
Directorate R thousands
Original Budget Adjustment
Budget Planned (SDBIP)
Actual Variance Variance
(%) Comments
Municipal Manager
12 401 500 12 897 900 4 534 141 400 642 -4 133 499 -91% Tools of trade of councillors has not yet been purchased. The furniture for the court manager has not yet been purchased.
Corporate Services 1 725 000 1 750 845 990 292 647 106 -343 187 -35%
The bulk of the projects are currently in a tender or quotation process.
Civil Engineering Services
211 220 942 243 418 513 140 457 291 108 399 438 -32 057 853 -23% Underspending mainly due to the GIPTN projects that are behind schedule.
Electro-technical Services
72 049 630 44 005 630 10 206 128 8 108 020 -2 098 108 -21% Underspending on the electrification projects as well as the expansion of the 66kv main network. Busy with tender for the electrification of UISP projects.
Human Settlements 1 759 000 1 907 466 1 638 011 1 533 784 -104 227 -6%
The Touwsranten creche palisade fence is behind schedule.
Planning and Development
1 056 500 817 500 382 809 251 279 -131 531 -34% The OCI printer for the building control department has not yet been purchased.
Community Services 20 558 400 25 643 122 14 370 949 9 318 157 -5 052 792 -35%
Vehicles has been purchased ahead of the planned spend date.
Protection Services 15 103 500 16 476 900 6 532 809 2 074 779 -4 458 030 -68%
Underspending mainly due to the CCV cameras for the GIPTN project.
Monthly Budget Monitoring Report – April 2018
13
Directorate R thousands
Original Budget Adjustment
Budget Planned (SDBIP)
Actual Variance Variance
(%) Comments
Financial Services
5 057 400 3 767 400 2 511 573 2 066 527 -445 046 -18% There is a saving on the Microsoft Enterprise agreement as it was identified that a portion of the payment is operating in nature.
Total 340 931 872 350 685 276 181 624 004 132 799 732 -48 824 272 -27%
Monthly Budget Monitoring Report – April 2018
14
The following table provides a summary of the expenditure trends based on previous year’s amounts and current years planned and actual spending.
2016/17
Audited
Outcome
Original
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
% spend
of
Original
Budget
R thousands %
Monthly expenditure performance trend
July 1 016 300 – – 300 300 100,0% 0%
August 8 393 5 421 16 857 16 857 5 721 (11 136) -194,6% 5%
September 14 633 11 980 8 123 24 980 17 701 (7 278) -41,1% 7%
October 10 578 13 689 11 487 36 467 31 390 (5 076) -16,2% 10%
November 9 883 21 757 11 028 47 494 53 147 5 653 10,6% 14%
December 18 240 22 745 11 389 58 883 75 892 17 009 22,4% 17%
January 11 203 3 510 13 464 72 347 79 402 7 055 8,9% 21%
February 17 795 48 005 14 584 86 932 127 407 40 476 31,8% 25%
March 13 223 68 967 25 552 112 483 196 374 83 890 42,7% 32%
April 16 977 68 463 20 316 132 800 264 836 132 037 49,9% 38%
May 30 620 56 223 132 800 321 059 188 259 58,6% 38%
June 60 884 29 626 132 800 350 685 217 885 62,1% 38%
Total Capital expenditure213 446 350 685 132 800
Month
Budget Year 2017/18
–
10000 000
20000 000
30000 000
40000 000
50000 000
60000 000
70000 000
80000 000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Capital Expenditure Trend
Audited Outcome Original Budget YearTD actual
Monthly Budget Monitoring Report – April 2018
15
Part 2: In-year budget statement tables 2.1 Table C1: Monthly budget Statement Summary
WC044 George - Table C1 Monthly Budget Statement Summary - M10 April
2016/17
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands %
Financial Performance
Property rates 211 433 231 124 233 904 18 203 198 373 198 600 (227) -0% 233 904
Serv ice charges 830 323 874 084 880 489 73 315 729 983 734 871 (4 887) -1% 880 489
Inv estment rev enue 37 304 31 243 36 645 5 265 36 665 33 699 2 966 9% 36 645
Transfers and subsidies 310 241 419 820 429 797 1 786 142 172 141 825 348 0% 429 797
Other ow n rev enue 105 461 193 044 170 558 10 186 93 809 91 605 2 204 2% 170 558
Total Revenue (excluding capital transfers
and contributions)
1 494 761 1 749 315 1 751 393 108 756 1 201 002 1 200 599 403 0% 1 751 393
Employ ee costs 407 027 456 095 480 879 36 718 377 144 381 925 (4 781) -1% 480 879
Remuneration of Councillors 18 801 22 269 22 269 1 755 17 879 17 727 152 1% 22 269
Depreciation & asset impairment 155 475 156 878 156 509 61 752 140 194 76 398 63 796 84% 156 509
Finance charges 44 109 38 104 38 110 – 19 140 19 078 63 0% 38 110
Materials and bulk purchases 437 823 444 138 445 597 30 290 315 699 317 287 (1 588) -1% 445 597
Transfers and subsidies 122 200 1 200 64 1 096 1 048 48 5% 1 200
Other ex penditure 538 700 691 203 653 704 17 996 345 349 368 653 (23 304) -6% 653 704
Total Expenditure 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 3% 1 798 268
Surplus/(Deficit) (107 295) (59 572) (46 876) (39 820) (15 499) 18 483 (33 982) -184% (46 876)
Transfers and subsidies - capital (monetary allocations) (National / Prov incial and District)149 591 200 913 250 649 – 25 921 2 939 22 981 782% 250 649
Contributions & Contributed assets 20 764 – – – – – – –
Surplus/(Deficit) after capital transfers &
contributions
63 059 141 341 203 773 (39 820) 10 421 21 422 (11 001) -51% 203 773
Share of surplus/ (deficit) of associate – – – – – – – –
Surplus/ (Deficit) for the year 63 059 141 341 203 773 (39 820) 10 421 21 422 (11 001) -51% 203 773
Capital expenditure & funds sources
Capital expenditure 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685
Capital transfers recognised 145 307 230 315 238 224 17 166 91 633 139 699 (48 065) -34% 238 224
Public contributions & donations 504 – – – – – – –
Borrow ing 18 493 19 900 23 119 89 15 781 13 520 2 261 17% 23 119
Internally generated funds 49 233 90 717 89 343 3 061 25 386 28 406 (3 020) -11% 89 343
Total sources of capital funds 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685
Financial position
Total current assets 820 017 730 968 891 490 1 150 714 891 490
Total non current assets 2 922 172 3 158 646 3 158 646 2 914 552 3 158 646
Total current liabilities 427 498 371 215 371 215 738 736 371 215
Total non current liabilities 537 994 536 626 536 626 524 649 536 626
Community wealth/Equity 2 776 697 2 981 773 3 142 295 2 801 881 3 142 295
Cash flows
Net cash from (used) operating 374 190 345 187 345 187 (112 521) 1 531 844 321 302 ####### -377% 345 187
Net cash from (used) inv esting (211 071) (295 340) (311 828) (13 464) (1 180 911) (102 646) ####### -1050% (311 828)
Net cash from (used) financing (23 001) (19 772) (19 772) 142 (18 709) 1 828 20 536 1124% (19 772)
Cash/cash equivalents at the month/year end 505 441 535 516 519 028 – 837 666 725 925 (111 742) -15% 519 028
Debtors & creditors analysis 0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys181 Dys-
1 YrOver 1Yr Total
Debtors Age Analysis
Total By Income Source 69 143 7 280 5 845 5 741 5 148 4 333 19 753 87 500 204 744
Creditors Age Analysis
Total Creditors 47 634 502 17 18 1 524 – – – 49 695
Description
Budget Year 2017/18
Monthly Budget Monitoring Report – April 2018
16
2.2 Table C2: Monthly Operating Budget Statement by standard classification
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands 1 %
Revenue - Functional
Governance and administration 274 372 288 221 303 007 24 208 252 399 249 733 2 666 1% 303 007
Ex ecutiv e and council 1 163 401 401 – 24 27 (3) -12% 401
Finance and administration 273 208 287 820 302 606 24 208 252 375 249 706 2 669 1% 302 606
Internal audit 0 – – – 0 – 0 #DIV/0! –
Community and public safety 42 603 67 168 71 057 1 836 13 241 12 957 283 2% 71 057
Community and social serv ices 15 528 11 263 12 597 1 780 9 632 9 329 302 3% 12 597
Sport and recreation 4 589 6 782 6 822 7 640 674 (34) -5% 6 822
Public safety 1 181 2 012 2 012 5 97 120 (23) -19% 2 012
Housing 18 914 44 297 46 812 43 2 873 2 824 49 2% 46 812
Health 2 391 2 814 2 814 – – 11 (11) -100% 2 814
Economic and environmental services 351 042 490 425 512 467 8 349 113 252 111 742 1 510 1% 512 467
Planning and dev elopment 8 071 6 966 8 622 523 6 894 6 917 (23) 0% 8 622
Road transport 342 971 483 459 503 845 7 826 106 358 104 825 1 533 1% 503 845
Env ironmental protection – – – – – – – –
Trading services 997 079 1 104 224 1 115 199 74 362 848 052 852 086 (4 034) 0% 1 115 199
Energy sources 588 021 653 109 656 114 51 773 521 789 527 316 (5 527) -1% 656 114
Water management 175 489 181 014 181 684 8 871 121 164 120 402 762 1% 181 684
Waste w ater management 143 176 169 092 177 212 7 767 117 494 116 422 1 073 1% 177 212
Waste management 90 392 101 008 100 188 5 951 87 605 87 946 (342) 0% 100 188
Other 4 20 192 312 0 (21) 1 (22) -1617% 312
Total Revenue - Functional 2 1 665 115 1 950 229 2 002 041 108 756 1 226 923 1 226 520 403 0% 2 002 041
Expenditure - Functional
Governance and administration 222 803 256 810 258 873 17 210 187 468 190 090 (2 622) -1% 258 873
Ex ecutiv e and council 45 841 63 302 63 683 2 971 42 325 43 812 (1 487) -3% 63 683
Finance and administration 168 989 182 940 184 341 13 783 137 722 138 182 (460) 0% 184 341
Internal audit 7 973 10 568 10 848 456 7 422 8 097 (675) -8% 10 848
Community and public safety 130 713 175 529 178 353 16 398 123 159 120 287 2 871 2% 178 353
Community and social serv ices 25 496 30 888 31 011 2 253 24 153 24 099 54 0% 31 011
Sport and recreation 24 476 24 203 25 529 5 009 19 488 16 884 2 604 15% 25 529
Public safety 22 507 26 977 27 074 227 18 460 20 255 (1 795) -9% 27 074
Housing 45 744 81 314 81 679 7 577 48 573 47 088 1 485 3% 81 679
Health 12 491 12 147 13 059 1 332 12 484 11 961 524 4% 13 059
Economic and environmental services 432 059 559 963 537 337 42 877 289 972 278 348 11 624 4% 537 337
Planning and dev elopment 22 987 25 660 24 989 1 976 18 860 19 254 (394) -2% 24 989
Road transport 409 072 534 303 512 348 40 901 271 112 259 094 12 018 5% 512 348
Env ironmental protection – – – – – – – –
Trading services 813 138 811 547 818 543 71 657 612 435 589 812 22 624 4% 818 543
Energy sources 511 661 538 207 539 309 40 562 384 528 381 839 2 689 1% 539 309
Water management 130 730 108 980 110 477 12 428 84 758 76 327 8 431 11% 110 477
Waste w ater management 97 295 92 973 90 161 11 452 71 297 64 387 6 910 11% 90 161
Waste management 73 451 71 387 78 596 7 216 71 852 67 258 4 594 7% 78 596
Other 3 344 5 039 5 161 434 3 467 3 579 (112) -3% 5 161
Total Expenditure - Functional 3 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 3% 1 798 268
Surplus/ (Deficit) for the year 63 059 141 341 203 773 (39 820) 10 421 44 403 (33 982) -77% 203 773
RefDescription
WC044 George - Table C2 Monthly Budget Statement - Financial Performance (functional classification) - M10 April
Monthly Budget Monitoring Report – April 2018
17
2.3 Table C3: Monthly Operating Budget Statement by municipal vote
Vote Description 2016/17
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands %
Revenue by Vote 1
Vote 1 - Office of the Muncipal Manager 3 316 2 341 2 341 2 56 77 (20) -26,6% 2 341
Vote 2 - Corporate Serv ices 1 629 1 822 1 822 29 367 399 (32) -8,0% 1 822
Vote 3 - Corporate Serv ices 2 936 1 350 1 902 268 1 532 1 311 221 16,9% 1 902
Vote 4 - Community Serv ices 16 463 13 164 14 155 1 682 8 682 8 400 282 3,4% 14 155
Vote 5 - Community Serv ices 100 018 107 569 108 810 5 958 88 223 88 612 (388) -0,4% 108 810
Vote 6 - Human Settlements 15 024 43 484 45 999 – 2 233 2 196 36 1,7% 45 999
Vote 7 - Civ il Engineering Serv ices 334 667 378 533 386 494 16 680 244 861 242 981 1 880 0,8% 386 494
Vote 8 - Electro-Technical Serv ices 588 021 653 109 656 114 51 773 521 789 527 316 (5 527) -1,0% 656 114
Vote 9 - Financial Serv ices 251 845 265 279 275 314 23 748 237 680 234 514 3 165 1,3% 275 314
Vote 10 - Financial Serv ices 4 870 6 276 6 276 275 4 009 4 148 (139) -3,4% 6 276
Vote 11 - Planning and Dev elopment 18 389 14 883 19 659 524 15 516 16 051 (535) -3,3% 19 659
Vote 12 - Protection Serv ices 327 662 462 419 483 000 7 816 101 975 100 488 1 487 1,5% 483 000
Vote 13 - Protection Serv ices Continued 274 – 155 – – 26 (26) -100,0% 155
Vote 14 - 0 – – – – – – – –
Vote 15 - 0 – – – – – – – –
Total Revenue by Vote 2 1 665 115 1 950 229 2 002 041 108 756 1 226 923 1 226 520 403 0,0% 2 002 041
Expenditure by Vote 1
Vote 1 - Office of the Muncipal Manager 70 231 95 316 95 535 5 027 64 364 66 030 (1 666) -2,5% 95 535
Vote 2 - Corporate Serv ices 25 631 31 629 32 256 2 174 22 562 22 953 (391) -1,7% 32 256
Vote 3 - Corporate Serv ices 22 686 24 312 24 066 1 336 20 294 20 943 (649) -3,1% 24 066
Vote 4 - Community Serv ices 40 655 45 934 46 303 4 093 37 579 36 895 685 1,9% 46 303
Vote 5 - Community Serv ices 96 364 81 932 90 141 11 278 82 968 75 338 7 630 10,1% 90 141
Vote 6 - Human Settlements 46 023 82 970 82 696 5 617 49 069 49 280 (211) -0,4% 82 696
Vote 7 - Civ il Engineering Serv ices 348 891 315 921 313 826 44 429 241 887 211 059 30 828 14,6% 313 826
Vote 8 - Electro-Technical Serv ices 513 174 540 303 541 463 40 659 385 975 383 283 2 691 0,7% 541 463
Vote 9 - Financial Serv ices 53 316 65 246 63 799 4 207 42 854 44 133 (1 279) -2,9% 63 799
Vote 10 - Financial Serv ices 28 616 30 240 31 995 2 221 24 310 24 764 (454) -1,8% 31 995
Vote 11 - Planning and Dev elopment 36 051 32 145 32 721 3 322 24 787 24 296 491 2,0% 32 721
Vote 12 - Protection Serv ices 320 164 462 708 442 891 24 194 219 680 222 898 (3 218) -1,4% 442 891
Vote 13 - Protection Serv ices Continued 255 231 576 19 172 244 (72) -29,4% 576
Vote 14 - 0 – – – – – – – –
Vote 15 - 0 – – – – – – – –
Total Expenditure by Vote 2 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 2,9% 1 798 268
Surplus/ (Deficit) for the year 2 63 059 141 341 203 773 (39 820) 10 421 44 403 (33 982) -76,5% 203 773
WC044 George - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - M10 April
Ref
Budget Year 2017/18
Monthly Budget Monitoring Report – April 2018
18
2.4 Table C4: Monthly Operating Budget Statement by revenue source and expenditure type
Revenue generated from property rates and service chargers forms a significant percentage of the revenue source of the municipality. The above table excludes revenue foregone arising from discounts and rebates associated with the tariff policy of the Municipality.
2016/17
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands %
Revenue By Source
Property rates 211 433 231 124 233 904 18 203 198 373 198 600 (227) 0% 233 904
Serv ice charges - electricity rev enue 565 450 603 778 606 183 51 445 502 231 507 480 (5 248) -1% 606 183
Serv ice charges - w ater rev enue 121 172 124 258 124 258 8 547 95 490 95 979 (489) -1% 124 258
Serv ice charges - sanitation rev enue 81 869 79 592 82 392 7 465 73 676 72 517 1 159 2% 82 392
Serv ice charges - refuse rev enue 61 814 66 457 67 657 5 857 58 580 58 844 (264) 0% 67 657
Serv ice charges - other 18 – – 1 5 50 (45) -89% –
Rental of facilities and equipment 3 756 4 937 5 279 165 2 944 3 168 (224) -7% 5 279
Interest earned - ex ternal inv estments 37 304 31 243 36 645 5 265 36 665 33 699 2 966 9% 36 645
Interest earned - outstanding debtors 4 156 7 385 7 385 471 2 664 2 917 (253) -9% 7 385
Div idends receiv ed – – – – – – – –
Fines, penalties and forfeits 34 300 66 309 67 788 934 9 785 9 627 158 2% 67 788
Licences and permits 2 126 3 156 3 156 262 2 360 2 376 (16) -1% 3 156
Agency serv ices 9 445 7 957 8 077 4 470 11 289 7 309 3 981 54% 8 077
Transfers and subsidies 310 241 419 820 429 797 1 786 142 172 141 825 348 0% 429 797
Other rev enue 51 080 103 301 78 873 3 885 64 762 66 209 (1 447) -2% 78 873
Gains on disposal of PPE 597 – – – 5 – 5 #DIV/0! –
Total Revenue (excluding capital transfers and
contributions)
1 494 761 1 749 315 1 751 393 108 756 1 201 002 1 200 599 403 0% 1 751 393
Expenditure By Type
Employ ee related costs 407 027 456 095 480 879 36 718 377 144 381 925 (4 781) -1% 480 879
Remuneration of councillors 18 801 22 269 22 269 1 755 17 879 17 727 152 1% 22 269
Debt impairment 72 145 64 139 64 139 267 23 015 20 176 2 840 14% 64 139
Depreciation & asset impairment 155 475 156 878 156 509 61 752 140 194 76 398 63 796 84% 156 509
Finance charges 44 109 38 104 38 110 – 19 140 19 078 63 0% 38 110
Bulk purchases 395 857 408 100 409 442 28 513 293 729 293 868 (139) 0% 409 442
Other materials 41 966 36 038 36 155 1 777 21 970 23 419 (1 449) -6% 36 155
Contracted serv ices 379 399 518 374 490 668 15 907 258 844 279 373 (20 529) -7% 490 668
Transfers and subsidies 122 200 1 200 64 1 096 1 048 48 5% 1 200
Other ex penditure 86 458 108 091 98 297 1 823 63 322 68 924 (5 602) -8% 98 297
Loss on disposal of PPE 698 600 600 – 168 181 (13) -7% 600
Total Expenditure 1 602 057 1 808 888 1 798 268 148 575 1 216 501 1 182 116 34 385 3% 1 798 268
Surplus/(Deficit) (107 295) (59 572) (46 876) (39 820) (15 499) 18 483 (33 982) (0) (46 876) Transfers and subsidies - capital (monetary allocations)
(National / Prov incial and District) 149 591 200 913 250 649 – 25 921 2 939 22 981 0 250 649 Transfers and subsidies - capital (monetary allocations)
(National / Prov incial Departmental Agencies,
Households, Non-profit Institutions, Priv ate Enterprises,
Public Corporatons, Higher Educational Institutions) 20 764 – – – – – – –
Transfers and subsidies - capital (in-kind - all) – – – – – – – –
Surplus/(Deficit) after capital transfers &
contributions
63 059 141 341 203 773 (39 820) 10 421 21 422 203 773
Tax ation –
Surplus/(Deficit) after taxation 63 059 141 341 203 773 (39 820) 10 421 21 422 203 773
Attributable to minorities
Surplus/(Deficit) attributable to municipality 63 059 141 341 203 773 (39 820) 10 421 21 422 203 773
Share of surplus/ (deficit) of associate
Surplus/ (Deficit) for the year 63 059 141 341 203 773 (39 820) 10 421 21 422 203 773
WC044 George - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - M10 April
Description Ref
Budget Year 2017/18
Monthly Budget Monitoring Report – April 2018
19
2.5 Table C5: Monthly Capital Budget Statement by municipal vote, standard classification and funding
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands 1 %
Multi-Year expenditure appropriation 2
Vote 1 - Office of the Muncipal Manager – – – – – – – –
Vote 2 - Corporate Serv ices – 500 13 – 13 11 2 20% 13
Vote 3 - Corporate Serv ices – – – – – – – –
Vote 4 - Community Serv ices 4 502 – – – – – – –
Vote 5 - Community Serv ices – – – – – – – –
Vote 6 - Human Settlements – – – – – – – –
Vote 7 - Civ il Engineering Serv ices 72 024 158 189 153 840 12 041 64 941 85 880 (20 939) -24% 153 840
Vote 8 - Electro-Technical Serv ices 1 535 20 601 6 973 24 972 5 227 (4 255) -81% 6 973
Vote 9 - Financial Serv ices – – – – – – – –
Vote 10 - Financial Serv ices 718 3 200 815 – 713 679 34 5% 815
Vote 11 - Planning and Dev elopment – – – – – – – –
Vote 12 - Protection Serv ices 57 653 – – – – – – –
Vote 13 - Protection Serv ices Continued – – – – – – – –
Vote 14 - 0 – – – – – – – –
Vote 15 - 0 – – – – – – – –
Total Capital Multi-year expenditure 4,7 136 432 182 490 161 641 12 066 66 640 91 797 (25 157) -27% 161 641
Single Year expenditure appropriation 2
Vote 1 - Office of the Muncipal Manager 3 219 12 402 13 013 71 423 1 170 (747) -64% 13 013
Vote 2 - Corporate Serv ices 451 1 225 1 738 37 634 962 (328) -34% 1 738
Vote 3 - Corporate Serv ices 78 – – – – – – –
Vote 4 - Community Serv ices 479 2 431 5 713 93 2 348 4 258 (1 911) -45% 5 713
Vote 5 - Community Serv ices 9 237 18 127 19 930 321 6 970 15 972 (9 001) -56% 19 930
Vote 6 - Human Settlements 1 350 1 759 1 977 73 1 604 1 423 181 13% 1 977
Vote 7 - Civ il Engineering Serv ices 36 206 53 032 89 578 6 290 43 458 50 194 (6 736) -13% 89 578
Vote 8 - Electro-Technical Serv ices 13 003 51 449 37 033 831 7 136 1 509 5 627 373% 37 033
Vote 9 - Financial Serv ices 662 405 405 39 296 35 261 745% 405
Vote 10 - Financial Serv ices 1 648 1 453 2 548 – 1 057 2 406 (1 349) -56% 2 548
Vote 11 - Planning and Dev elopment 157 1 057 818 77 251 170 81 48% 818
Vote 12 - Protection Serv ices 10 615 15 104 16 292 419 1 983 11 728 (9 745) -83% 16 292
Vote 13 - Protection Serv ices Continued – – – – – – – –
Vote 14 - 0 – – – – – – – –
Vote 15 - 0 – – – – – – – –
Total Capital single-year expenditure 4 77 105 158 442 189 044 8 251 66 160 89 827 (23 667) -26% 189 044
Total Capital Expenditure 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685
Capital Expenditure - Functional Classification
Governance and administration 6 623 19 177 18 244 100 2 886 5 252 (2 366) -45% 18 244
Ex ecutiv e and council 2 470 11 425 11 310 18 361 191 170 89% 11 310
Finance and administration 4 153 7 752 6 935 82 2 525 5 061 (2 536) -50% 6 935
Internal audit – – – – – – – –
Community and public safety 12 778 11 877 16 531 500 5 986 12 315 (6 329) -51% 16 531
Community and social serv ices 5 135 2 794 3 531 108 785 2 041 (1 255) -62% 3 531
Sport and recreation 3 992 6 738 9 507 297 3 350 7 705 (4 355) -57% 9 507
Public safety 2 134 355 1 284 – 123 958 (835) -87% 1 284
Housing 1 350 1 759 1 977 73 1 604 1 423 181 13% 1 977
Health 166 232 232 21 124 188 (64) -34% 232
Economic and environmental services 107 658 118 516 155 637 10 821 59 638 73 422 (13 784) -19% 155 637
Planning and dev elopment 35 883 644 74 196 115 81 71% 644
Road transport 107 623 117 634 154 993 10 747 59 441 73 307 (13 866) -19% 154 993
Env ironmental protection – – – – – – – –
Trading services 86 357 191 245 160 157 8 893 64 255 90 656 (26 401) -29% 160 157
Energy sources 14 538 72 050 44 006 855 8 108 6 736 1 372 20% 44 006
Water management 41 004 47 884 41 650 3 196 23 244 26 014 (2 770) -11% 41 650
Waste w ater management 25 511 59 342 61 068 4 818 27 310 47 211 (19 901) -42% 61 068
Waste management 5 304 11 970 13 434 24 5 593 10 695 (5 102) -48% 13 434
Other 122 116 116 3 36 55 (19) -35% 116
Total Capital Expenditure - Functional Classification 3 213 537 340 932 350 685 20 316 132 800 181 699 (48 899) -27% 350 685
Funded by:
National Gov ernment 69 653 139 588 168 880 10 852 63 928 85 888 (21 961) -26% 168 880
Prov incial Gov ernment 75 654 58 249 63 021 6 314 27 149 50 017 (22 868) -46% 63 021
District Municipality – – – – – – – –
Other transfers and grants – 32 478 6 323 – 557 3 793 (3 237) -85% 6 323
Transfers recognised - capital 145 307 230 315 238 224 17 166 91 633 139 699 (48 065) -34% 238 224
Public contributions & donations 5 504 – – – – – – –
Borrowing 6 18 493 19 900 23 119 89 15 781 13 520 2 261 17% 23 119
Internally generated funds 49 233 90 717 89 343 3 061 25 386 28 406 (3 020) -11% 89 343
Total Capital Funding 213 537 340 932 350 685 20 316 132 800 181 624 (48 824) -27% 350 685
WC044 George - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, functional classification and funding) - M10 April
Vote Description Ref
Monthly Budget Monitoring Report – April 2018
20
2.6 Table C6: Monthly Budget Statement: Financial Position
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
YearTD
actual
Full Year
Forecast
R thousands 1
ASSETS
Current assets
Cash 505 441 358 506 519 028 824 248 519 028
Call inv estment deposits – – – – –
Consumer debtors 104 545 130 194 130 194 104 157 130 194
Other debtors 57 657 71 278 71 278 70 791 71 278
Current portion of long-term receiv ables 170 244 244 (193) 244
Inv entory 152 203 170 746 170 746 151 711 170 746
Total current assets 820 017 730 968 891 490 1 150 714 891 490
Non current assets
Long-term receiv ables 515 631 631 152 631
Inv estments – – – – –
Inv estment property 152 088 149 674 149 674 152 088 149 674
Inv estments in Associate – – – – –
Property , plant and equipment 2 768 135 3 000 592 3 000 592 2 761 406 3 000 592
Agricultural – – – – –
Biological assets – – – – –
Intangible assets 1 433 7 748 7 748 905 7 748
Other non-current assets – – – – –
Total non current assets 2 922 172 3 158 646 3 158 646 2 914 552 3 158 646
TOTAL ASSETS 3 742 188 3 889 614 4 050 136 4 065 266 4 050 136
LIABILITIES
Current liabilities
Bank ov erdraft – – – – –
Borrow ing 43 419 41 026 41 026 37 102 41 026
Consumer deposits 22 822 23 925 23 925 24 836 23 925
Trade and other pay ables 301 344 202 045 202 045 615 566 202 045
Prov isions 59 914 104 219 104 219 61 232 104 219
Total current liabilities 427 498 371 215 371 215 738 736 371 215
Non current liabilities
Borrow ing 317 013 378 151 378 151 302 274 378 151
Prov isions 220 981 158 475 158 475 222 375 158 475
Total non current liabilities 537 994 536 626 536 626 524 649 536 626
TOTAL LIABILITIES 965 491 907 841 907 841 1 263 385 907 841
NET ASSETS 2 2 776 697 2 981 773 3 142 295 2 801 881 3 142 295
COMMUNITY WEALTH/EQUITY
Accumulated Surplus/(Deficit) 2 713 482 2 913 632 3 074 154 2 738 666 3 074 154
Reserv es 63 215 68 141 68 141 63 215 68 141
TOTAL COMMUNITY WEALTH/EQUITY 2 2 776 697 2 981 773 3 142 295 2 801 881 3 142 295
WC044 George - Table C6 Monthly Budget Statement - Financial Position - M10 April
Description Ref
Monthly Budget Monitoring Report – April 2018
21
2.6 Table C7: Monthly Budget Statement: Cash Flow
This statement reflects the actual cash that is received and spent by the municipality. Cash payments and receipts will not coincide with Table C4, because Table C4 is partly based on billed income and expenditure.
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands 1 %
CASH FLOW FROM OPERATING ACTIVITIES
Receipts
Property rates 217 706 221 879 221 879 19 346 163 652 150 420 13 232 9% 221 879
Serv ice charges 798 239 839 357 839 357 68 469 652 005 499 659 152 347 30% 839 357
Other rev enue 92 833 116 915 116 915 91 417 (565 752) 66 115 (631 866) -956% 116 915
Gov ernment - operating 350 854 396 338 396 338 3 102 271 305 233 458 37 848 16% 396 338
Gov ernment - capital 199 936 184 965 184 965 – 199 147 65 695 133 452 203% 184 965
Interest 37 304 36 266 36 266 1 171 18 322 19 916 (1 594) -8% 36 266
Div idends – – – – – – – –
Payments
Suppliers and employ ees (1 279 751) (1 412 280) (1 412 280) (296 025) 813 144 (694 554) (1 507 699) 217% (1 412 280)
Finance charges (42 811) (38 104) (38 104) – (19 140) (19 338) (198) 1% (38 104)
Transfers and Grants (122) (150) (150) – (839) (67) 772 -1149% (150)
NET CASH FROM/(USED) OPERATING ACTIVITIES 374 190 345 187 345 187 (112 521) 1 531 844 321 302 (1 210 542) -377% 345 187
CASH FLOWS FROM INVESTING ACTIVITIES
Receipts
Proceeds on disposal of PPE 513 11 569 11 569 – 3 438 4 259 (821) -19% 11 569
Decrease (Increase) in non-current debtors – – – – – – – –
Decrease (increase) other non-current receiv ables 580 (70) (70) – – – – (70)
Decrease (increase) in non-current inv estments – – – – (1 100 000) – (1 100 000) #DIV/0! –
Payments
Capital assets (212 164) (306 839) (323 327) (13 464) (84 349) (106 905) (22 557) 21% (323 327)
NET CASH FROM/(USED) INVESTING ACTIVITIES (211 071) (295 340) (311 828) (13 464) (1 180 911) (102 646) 1 078 265 -1050% (311 828)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
Short term loans – – – – – – – –
Borrow ing long term/refinancing – 19 900 19 900 – 609 19 900 (19 291) -97% 19 900
Increase (decrease) in consumer deposits 3 063 1 354 1 354 142 1 738 1 160 578 50% 1 354
Payments
Repay ment of borrow ing (26 064) (41 026) (41 026) – (21 055) (19 232) 1 823 -9% (41 026)
NET CASH FROM/(USED) FINANCING ACTIVITIES (23 001) (19 772) (19 772) 142 (18 709) 1 828 20 536 1124% (19 772)
NET INCREASE/ (DECREASE) IN CASH HELD 140 118 30 075 13 587 (125 843) 332 225 220 484 13 587
Cash/cash equiv alents at beginning: 365 323 505 441 505 441 505 441 505 441 505 441
Cash/cash equiv alents at month/y ear end: 505 441 535 516 519 028 837 666 725 925 519 028
WC044 George - Table C7 Monthly Budget Statement - Cash Flow - M10 April
Description Ref
Monthly Budget Monitoring Report – April 2018
22
The table below provides a breakdown of the outstanding commitments against the cash and cash equivalents at end of April 2018.
Included in the cash and cash equivalents balance is an amount of R700 million that was invested as call deposits. Financial problems or risks facing the municipality:
No problems or risks are facing the municipality currently. The municipality shows a positive cash flow
2.7 Supporting documentation
2.7.1 Table SC3: Debtors Age Analysis
The Debtors age analysis includes only those consumer amounts which have become due and not the future amounts which will only fall due in coming months for consumers who have chosen to pay their rates and service charges on an instalment basis.
Opening
balance
(01.07.2017) Movement
Closing
balance
Repayments of Loans - short term portion 18 639 172 0 18 639 172
Capital Replacement Reserve 30 720 507 -18 886 420 11 834 087
Provision for Rehabilitation of Lanfill Site 2 115 897 0 2 115 897
Compensation Provision - GIPTN Buy-ins and Buy Outs6 764 129 -3 075 966 3 688 163
Unspent External Loans 4 346 805 4 346 805 8 693 610
Unspent Conditional Grants 104 809 639 -29 016 495 75 793 144
Unspent Conditional Grants - Cash 104 809 639 -129 016 495 -74 206 856
Unspent Conditional Grants - Call deposit 50 000 000 100 000 000 150 000 000
Housing Development Fund 58 415 119 0 58 415 119
Housing Development Fund - Cash 58 415 119 -50 000 000 8 415 119
Housing Development Fund - Call deposit 0 50 000 000 50 000 000
Trade debtors - deposits 22 822 167 3 757 139 26 579 306
Working capital 256 807 332 379 476 502 631 907 550
Working capital 206 807 332 -70 523 498 131 907 550
Working capital: Call Deposit 50 000 000 450 000 000 500 000 000
Closing Balance 505 440 767 336 601 564 837 666 048
Cash and cash equivalents commitments - 30 April 2018
Monthly Budget Monitoring Report – April 2018
23
0-30Days
31-60Days
61-90Days
91-120Days
121-150Dys
151-180Dys
181Dys-1 Yr
Over1Yr
Debtors Age Analysis 2016/17 73 442 11 620 7 422 5 302 5 562 4 964 24 314 80 546
Debtors Age Analysis 2017/18 71 836 7 496 5 823 5 007 5 253 4 776 19 905 89 061
0
10 000
20 000
30 000
40 000
50 000
60 000
70 000
80 000
90 000
100 000
Debtors Age Analysis by Source
Monthly Budget Monitoring Report – April 2018
24
At the end of April 2018, an amount of R213 million (gross debtors) was outstanding for debtors, with R120 million outstanding for longer than 90 days. R261,000 was written off for April 2018 in respect of Indigent households. The biggest concern is that Indigent households outstanding water debt increases monthly. A contractor has been appointed to repair water leakages in Indigent households to curb debt. Most of the debt older than 90days are tied up in legal process. There is also the concern on the municipality’s side that the outstanding Indigent Household water debt increases monthly. A contractor has been appointed to repair water leakages within Indigent households to curb increasing debt.
Description
R thousands
0-30 Days 31-60 Days 61-90 Days91-120
Days
121-150
Dys
151-180
Dys
181 Dys-1
YrOver 1Yr Total
Total
over 90
days
Actual Bad
Debts
Written Off
against
Debtors
Impairment
- Bad Debts
i.t.o Council
Policy
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water 13 977 2 498 2 628 1 834 2 752 2 781 10 702 46 467 83 640 64 537 85 –
Trade and Other Receivables from Exchange Transactions - Electricity29 988 1 093 555 433 352 228 629 3 433 36 711 5 076 1 –
Receivables from Non-exchange Transactions - Property Rates 18 974 1 646 990 813 742 569 2 616 7 508 33 856 12 247 8 –
Receivables from Exchange Transactions - Waste Water Management10 147 981 777 604 566 481 2 263 9 663 25 482 13 577 87 –
Receivables from Exchange Transactions - Waste Management 8 418 821 635 482 450 382 1 791 6 610 19 589 9 715 79 –
Receivables from Exchange Transactions - Property Rental Debtors 23 8 5 1 – – – 12 49 14 1 –
Interest on Arrear Debtor Accounts 468 84 85 84 103 98 595 7 787 9 304 8 667 – –
Recoverable unauthorised, irregular, fruitless and w asteful expenditure – – – – – – – – – – – –
Other (10 157) 364 148 756 287 235 1 309 7 581 523 10 169 1 –
Total By Income Source 71 836 7 496 5 823 5 007 5 253 4 776 19 905 89 061 209 156 124 002 261 –
2016/17 - totals only 73 442 11 620 7 422 5 302 5 562 4 964 24 314 80 546 213 172 120 687 3 211 0
Debtors Age Analysis By Customer Group
Government 3 914 620 531 318 370 193 372 41 6 359 1 294 – –
Commercial 25 845 513 277 262 145 160 531 6 912 34 644 8 010 – –
Households 42 201 6 349 5 002 4 410 4 725 4 411 18 934 81 083 167 116 113 563 – –
Other (123) 14 12 16 13 12 69 1 024 1 037 1 134 261 –
Total By Customer Group 71 836 7 496 5 823 5 007 5 253 4 776 19 905 89 061 209 156 124 002 261 –
Budget Year 2017/18
Monthly Budget Monitoring Report – April 2018
25
The following graph compares the debtor’s age analysis end of April 2018 to the same period last year: 2.7.2 Table SC4: Creditors Age Analysis
The creditor’s age analysis only includes those creditors that fall due within the next month.
Reasons for creditors outstanding longer than 30 days:
• There are disputes on some of the invoices that still need to be resolved; and
• Invoices that has not been signed off by the relevant official for creditors to make the payment.
There are disputes on some of the invoices that are in process of being resolved and there are also instances that invoices are being signed off late for payment.
Budget Year 2017/18
R thousands
Creditors Age Analysis By Customer Type
Bulk Electricity 0100 31 483 – – – – – – – 31 483 30 245
Bulk Water 0200 – – – – – – – – – –
PAYE deductions 0300 4 686 – – – – – – – 4 686 4 297
VAT (output less input) 0400 2 753 – – – – – – – 2 753 3 726
Pensions / Retirement deductions 0500 – – – – – – – – – –
Loan repay ments 0600 – – – – – – – – – –
Trade Creditors 0700 8 112 588 4 – 2 834 – – – 11 538 21 812
Auditor General 0800 – – – – – – – – – –
Other 0900 – – – – – – – – – –
Total By Customer Type 1000 47 034 588 4 – 2 834 – – – 50 460 50 617
181 Days -
1 Year
Over 1
Year
Total
WC044 George - Supporting Table SC4 Monthly Budget Statement - aged creditors - M10 April
Description NT
Code
Prior y ear
totals for chart
(same period)
0 -
30 Days
31 -
60 Days
61 -
90 Days
91 -
120 Days
121 -
150 Days
151 -
180 Days
Monthly Budget Monitoring Report – April 2018
26
2.7.3 Table SC6: Transfers and grants receipts
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands %
RECEIPTS: 1,2
Operating Transfers and Grants
National Government: 183 232 270 350 278 740 – 169 175 278 740 (109 565) -39,3% 278 740
Local Gov ernment Equitable Share 100 693 122 613 122 613 122 613 122 613 – 122 613
Finance Management 1 450 1 550 1 550 1 550 1 550 1 550
Municipal Sy stems Improv ement 930
EPWP Incentiv e 1 864 4 001 4 001 – 4 001 4 001 4 001
Infrastucture Skills Dev elopment Grant 2 678 3 416 4 372 – 4 300 4 372 (72) -1,6% 4 372
Municipal Infrastructure Grant - PMU 1 940 2 038 1 310 2 529 1 310 1 219 93,1% 1 310
Public Transport Netw ork Operating Grant 73 677 136 732 144 895 34 183 144 895 (110 712) -76,4% 144 895
Provincial Government: 113 967 125 488 125 213 – 6 662 125 213 (19 223) -15,4% 125 213
Housing 15 568 18 923 19 223 19 223 (19 223) -100,0% 19 223
Proclaimed Roads 355 441 441 441 441
Local Gov ernment Masterplanning Grant 600 600 600 600 600 600
Local Gov ernment Internship Grant – – – – –
Library Grant 7 473 8 635 8 635 5 757 8 635 8 635
Community Dev elopment Workers Operating Grant 90 93 93 93 93 93
Integrated Pubic Transport Grant 89 231 95 544 95 544 95 544 95 544
Financial Management Capacity Building Grant 50 240 240 240 240
Financial Management Support Grant 100 – 225 225 225
Thusong Serv ices Centres Grant 212 212 212 212 212
Municipal Infrastucture Support Grant : Electrical Master Plans 500 – – – –
Compliance Management Sy stem –
Fire Serv ice Capacity Building Grant 800 – – –
Dev elopment of Sport and Recreation facilities
Other grant providers: 3 541 500 500 – 630 500 130 26,0% 500
LG SETA 522 500 500 630 500 500
Sanral N2 York street bridge widening 3 019
Total Operating Transfers and Grants 5 300 740 396 338 404 453 – 176 467 404 453 (128 658) -31,8% 404 453
Capital Transfers and Grants
National Government: 86 862 138 088 130 198 – 118 733 130 198 (11 464) -8,8% 130 198
Municipal Infrastructure Grant (MIG) 36 892 38 726 39 454 – 38 235 39 454 (1 219) -3,1% 39 454
Regional Bulk Infrastructure – –
Integrated National Electrification Programme 7 000 18 048 18 048 18 048 18 048 18 048
Energy Efficiency and Demand Management – 7 000 7 000 7 000 7 000 7 000
Infrastructure Skills Dev elopment 322 684 228 228 228 228
Public Transport Infrastructure Grant 42 648 73 630 65 467 55 222 65 467 (10 245) -15,6% 65 467
Provincial Government: 56 095 46 877 50 907 – 20 000 47 907 (27 907) -58,3% 50 907
Housing 14 033 46 877 47 107 20 000 47 107 (27 107) -57,5% 47 107
Contribution towards acceleration of housing delivery
Library Grant 2 063
George Integrated Public Transport Network 39 999 – 3 000 3 000
Community Development Workers Capital
Fire Service Capacity Building Grant 800 800 800
Total Capital Transfers and Grants 5 142 957 184 965 181 105 – 138 733 178 105 (39 371) -22,1% 181 105
TOTAL RECEIPTS OF TRANSFERS & GRANTS 5 443 697 581 303 585 558 – 315 200 582 558 (168 029) -28,8% 585 558
WC044 George - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - M10 April
Description Ref
Monthly Budget Monitoring Report – April 2018
27
2.7.4 Table SC7 (1): Transfers and grants expenditure
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands %
EXPENDITURE
Operating expenditure of Transfers and Grants
National Government: 183 232 270 350 278 740 22 771 164 129 182 224 (18 058) -9,9% 278 740
Local Gov ernment Equitable Share 100 693 122 613 122 613 122 613 122 613 – 122 613
Finance Management 1 450 1 550 1 550 32 1 009 1 000 9 0,9% 1 550
Municipal Sy stems Improv ement 930
EPWP Incentiv e 1 864 4 001 4 001 4 001 4 001 4 001
EPWP Piont Duty
Energy Efficiency and Demand Management
Infrastucture Skills Dev elopment Grant 2 678 3 416 4 372 281 2 963 3 000 4 372
Municipal Infrastructure Grant - PMU 1 940 2 038 1 310 1 019 1 019 0 0,0% 1 310
Public Transport Netw ork Operating Grant 73 677 136 732 144 895 22 458 32 524 50 591 (18 067) -35,7% 144 895
Housing –
Provincial Government: 111 770 125 488 125 213 28 830 117 849 102 036 9 634 9,4% 125 243
Housing 9 831 18 923 19 223 4 840 23 634 14 000 9 634 68,8% 19 223
Proclaimed Roads 355 441 441 441 441 441
Local Gov ernment Masterplanning Grant 600 600 600 600
Local Gov ernment Internship Grant
Library Grant 7 473 8 635 8 635 802 7 555 7 555 8 635
Community Dev elopment Workers Operating Grant 134 93 93 2 29 40 93
Cleanest Tow n Competition
Integrated Pubic Transport Grant 93 227 95 544 95 544 23 186 86 190 80 000 95 544
Financial Management Capacity Building Grant 50 240 240 240
Financial Management Support Grant 100 225 255
Thusong Serv ices Centres Grant 212 212 212
Fire Serv ice Capacity Building Grant 800 – –
District Municipality: 3 717 – – – – – – –
Flood damage 3 717 –
–
Other grant providers: 2 914 500 500 – 630 500 130 26,0% 500
LG SETA 522 500 500 630 500 130 26,0% 500
Sanral N2 York streeg bridge widening 2 392 –
Total operating expenditure of Transfers and Grants: 301 633 396 338 404 453 51 601 282 608 284 760 (8 293) -2,9% 404 483
Capital expenditure of Transfers and Grants
National Government: 86 872 148 708 139 108 4 847 44 630 32 750 11 880 36,3% 139 108
Municipal Infrastructure Grant (MIG) 32 357 38 726 39 454 2 473 27 228 3 000 24 228 807,6% 39 454
Regional Bulk Infrastructure – 10 620 8 910 32 766 750 16 2,1% 8 910
Integrated National Electrification Programme 11 545 18 048 18 048 1 202 2 000 (798) -39,9% 18 048
Energy Efficiency and Demand Management 7 000 7 000 980 1 253 2 000 (747) -37,3% 7 000
Infrastructure Skills Dev elopment 322 684 228 6 18 18 #DIV/0! 228
Public Transport Infrastructure Grant 42 648 73 630 65 467 1 357 14 164 25 000 (10 836) -43,3% 65 467
Provincial Government: 44 174 46 877 50 907 775 21 435 20 650 785 3,8% 50 907
Housing 4 033 46 877 47 107 113 20 773 20 000 773 3,9% 47 107
Library Grant 73
George Integrated Public Transport Netw ork 40 068 3 000 662 662 650 3 000
Fire Serv ice Capacity Building Grant 800 800
Total capital expenditure of Transfers and Grants 131 046 195 585 190 015 5 622 66 065 53 400 12 665 23,7% 190 015
TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 432 679 591 923 594 468 57 223 348 673 338 160 4 372 1,3% 594 498
WC044 George - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - M10 April
Description Ref
Monthly Budget Monitoring Report – April 2018
28
2.7.5 Table SC7(2) Expenditure against approved rollovers
Approved
Rollover
2016/17
Monthly actual YearTD actual YTD variance YTD variance
R thousands %
EXPENDITURE
Operating expenditure of Approved Roll-overs
National Government: – – – –
Local Gov ernment Equitable Share –
Finance Management –
Municipal Sy stems Improv ement –
EPWP Incentiv e –
EPWP Piont Duty –
Energy Efficiency and Demand Management –
Provincial Government: 346 – 173 173 50,0%
Housing –
Local Gov ernment Internship grant 60 60 100,0%
Municipal Infrastructure Support grant: Electrical Master plans 230 – 173 57 24,8%
Dev elopment of Sport and Recreation Facilities 56 56 100,0%
District Municipality: – – – –
–
Other grant providers: – – – –
–
Total operating expenditure of Approved Roll-overs 346 – 173 173 50,0%
Capital expenditure of Approved Roll-overs
National Government: 47 264 4 602 19 337 27 927 59,1%
Municipal Infrastructure Grant (MIG) –
Public Transport Infrastructure Grant 47 264 4 602 19 337 27 927 59,1%
Provincial Government: 741 – – 741 100,0%
–
Library Grant 741 741 100,0%
District Municipality: – – – –
–
0 –
Other grant providers: – – – –
–
0 –
Total capital expenditure of Approved Roll-overs 48 006 4 602 19 337 28 668 59,7%
TOTAL EXPENDITURE OF APPROVED ROLL-OVERS 48 352 4 602 19 510 28 841 59,6%
WC044 George - Supporting Table SC7(2) Monthly Budget Statement - Expenditure against approved rollovers - M10 April
Description Ref
Budget Year 2017/18
Monthly Budget Monitoring Report – April 2018
29
2.8.6 Table SC8: Councillor and staff benefits
2016/17 Budget Year 2017/18
Audited
Outcome
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD
actual
YearTD
budget
YTD
variance
YTD
variance
Full Year
Forecast
R thousands %
1 A B C D
Councillors (Political Office Bearers plus Other)
Basic Salaries and Wages 12 969 13 753 13 753 1 141 11 532 11 423 109 1% 13 753
Pension and UIF Contributions 402 2 156 2 156 56 541 788 (247) -31% 2 156
Medical Aid Contributions 145 88 88 27 201 51 149 291% 88
Motor Vehicle Allow ance 4 090 4 969 4 969 355 3 814 4 022 (208) -5% 4 969
Cellphone Allow ance 1 194 1 304 1 304 177 1 792 1 443 349 24% 1 304
Housing Allow ances – – – – – – – –
Other benefits and allow ances – – – – – – – –
Sub Total - Councillors 18 801 22 269 22 269 1 755 17 879 17 727 152 1% 22 269
% increase 4 18,4% 18,4% 18,4%
Senior Managers of the Municipality 3
Basic Salaries and Wages 10 423 13 774 10 289 478 5 036 5 220 (184) -4% 10 289
Pension and UIF Contributions 1 005 – – 34 400 332 68 21% –
Medical Aid Contributions 129 55 55 2 23 29 (5) -19% 55
Ov ertime – – – – – – – –
Performance Bonus – – – – – – – –
Motor Vehicle Allow ance 711 508 508 19 203 225 (23) -10% 508
Cellphone Allow ance 108 101 101 5 47 54 (7) -13% 101
Housing Allow ances – – – – – – – –
Other benefits and allow ances 158 160 313 2 277 315 (38) -12% 313
Pay ments in lieu of leav e – – – – – – – –
Long serv ice aw ards – – – – – – – –
Post-retirement benefit obligations 2 – – – – – – – –
Sub Total - Senior Managers of Municipality 12 533 14 599 11 266 540 5 985 6 174 (189) -3% 11 266
% increase 4 16,5% -10,1% -10,1%
Other Municipal Staff
Basic Salaries and Wages 240 822 284 767 292 057 24 868 235 208 234 146 1 062 0% 292 057
Pension and UIF Contributions 35 756 42 827 43 531 3 741 36 495 36 263 232 1% 43 531
Medical Aid Contributions 16 408 23 319 23 306 2 034 19 193 19 029 164 1% 23 306
Ov ertime 32 791 16 299 33 298 2 542 28 042 28 679 (637) -2% 33 298
Performance Bonus – – – – – – – –
Motor Vehicle Allow ance 13 741 13 573 14 133 1 166 12 011 12 028 (17) 0% 14 133
Cellphone Allow ance 907 871 1 092 84 818 830 (12) -1% 1 092
Housing Allow ances 1 704 3 698 3 687 180 1 587 1 842 (255) -14% 3 687
Other benefits and allow ances 8 489 10 450 12 622 875 14 742 14 447 295 2% 12 622
Pay ments in lieu of leav e 24 892 21 542 21 731 465 21 430 24 252 (2 823) -12% 21 731
Long serv ice aw ards 2 591 2 373 2 378 205 1 468 1 486 (19) -1% 2 378
Post-retirement benefit obligations 2 16 391 21 777 21 777 16 164 2 748 (2 584) -94% 21 777
Sub Total - Other Municipal Staff 394 494 441 496 469 612 36 177 371 158 375 751 (4 592) -1% 469 612
% increase 4 11,9% 19,0% 19,0%
Total Parent Municipality 425 827 478 364 503 148 38 473 395 023 399 652 (4 629) -1% 503 148
TOTAL SALARY, ALLOWANCES & BENEFITS 425 827 478 364 503 148 38 473 395 023 399 652 (4 629) -1% 503 148
% increase 4 12,3% 18,2% 18,2%
TOTAL MANAGERS AND STAFF 407 027 456 095 480 879 36 718 377 144 381 925 (4 781) -1% 480 879
WC044 George - Supporting Table SC8 Monthly Budget Statement - councillor and staff benefits - M10 April
Summary of Employee and Councillor remuneration Ref
Monthly Budget Monitoring Report – April 2018
30
2.8.7 Overtime table per department
PROTECTION SERVICES
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted
Budget Current
Year
Year-to-date
Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Fire Services 10149202740000 Overtime-Non Structured 164 030 1 364 030 235 382 68 504 206 238 -49 400 10 040 1 128 648
Fire Services 10149202750000 Overtime-Structured - 163 000 354 256 61 081 90 571 141 857 60 748 -191 256
Fire Services 10149202770000 Overtime-Night Shift 594 710 675 210 873 286 184 212 278 342 306 930 103 801 -198 076
Hawker Control 10699202740000 Overtime-Non Structured 91 800 491 800 125 665 27 650 28 041 34 635 35 339 366 135
Security Services 10700202740000 Overtime-Non Structured 180 580 760 580 520 539 159 025 116 245 188 276 56 994 240 041
Security Services 10700202770000 Overtime-Night Shift 3 000 53 000 42 600 8 761 13 271 15 303 5 265 10 400
Traffic Services 10754202740000 Overtime-Non Structured 1 590 080 2 740 080 2 180 858 445 845 646 441 897 995 190 576 559 222
Traffic Services 10754202770000 Overtime-Night Shift 146 000 146 000 91 815 22 911 30 312 27 780 10 813 54 185
Vehicle Registration 10767202740000 Overtime-Non Structured 9 030 129 030 75 694 18 604 28 574 21 068 7 448 53 336
Drivers Licence 10783202740000 Overtime-Non Structured 59 440 249 440 159 950 29 940 66 331 47 656 16 023 89 490
Vehicle Testing 10796202740000 Overtime-Non Structured 1 950 11 950 4 668 726 2 872 1 070 - 7 282
Fleet Management 10932202740000 Overtime-Non Structured 68 470 168 470 137 636 39 372 50 196 48 068 - 30 834
GIPTN - Auxillary Cost 10687202740000 Overtime-Non Structured - - 17 449 35 343 38 196 -68 386 12 296 -17 449
GIPTN - Auxillary Cost 10687202770000 Overtime-Night Shift - - - - - - - -
GIPTN - Establishment Costs 10689202740000 Overtime-Non Structured 100 000 100 000 119 382 - - 119 382 - -19 382
TOTAL 3 009 090 7 052 590 4 939 181 1 101 974 1 595 629 1 732 235 509 343 2 113 409
% SPENT 70%
COMMUNITY SERVICES
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted
Budget Current
Year
Year-to-date
Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Cemetries 10042202740000 Overtime-Non Structured 8 280 8 280 145 373 22 304 28 105 72 563 22 401 -137 093
Main Library 10084202740000 Overtime-Non Structured 2 260 2 260 - - - - - 2 260
Beach Areas 10246202740000 Overtime-Non Structured 18 060 18 060 263 116 2 102 6 546 232 258 22 210 -245 056
Sport Maintenance 10385202740000 Overtime-Non Structured 3 770 103 770 127 362 22 153 50 775 54 434 - -23 592
Swimmingpool 10386202740000 Overtime-Non Structured 760 30 760 28 155 - 11 375 16 780 - 2 605
Environmental Admin 10398202740000 Overtime-Non Structured 1 500 1 500 80 971 24 318 22 002 24 391 10 260 -79 471
Social Services 10399202740000 Overtime-Non Structured 760 760 79 200 26 734 32 420 19 844 202 -78 440
Parks & Gardens 10424202740000 Overtime-Non Structured - - 175 454 17 275 31 921 110 483 15 774 -175 454
Street Cleansing 10437202740000 Overtime-Non Structured 292 690 292 690 840 880 236 555 303 764 207 382 93 179 -548 190
Public Toilets 10534202740000 Overtime-Non Structured 94 810 94 810 65 469 17 006 30 534 6 364 11 564 29 341
Dumping Site 10602202740000 Overtime-Non Structured 117 380 117 380 340 804 45 308 117 284 143 018 35 194 -223 424
Refuse Removal 10770202740000 Overtime-Non Structured 949 870 5 127 751 3 520 040 1 094 456 1 046 606 1 072 303 306 675 1 607 711
TOTAL 1 490 140 5 798 021 5 666 823 1 508 211 1 681 334 1 959 821 517 457 131 198
% SPENT 98%
Monthly Budget Monitoring Report – April 2018
31
CIVIL ENGINEERING SERVICES
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted
Budget Current
Year
Year-to-date
Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Sewerage Networks 10521202740000 Overtime-Non Structured 1 991 580 4 000 000 3 622 863 919 354 1 200 494 1 195 394 307 621 377 137
Water Contamination Control 10563202740000 Overtime-Non Structured 1 128 630 1 600 000 1 491 535 313 039 504 192 541 972 132 330 108 465
Water Contamination Control 10563202750000 Overtime-Structured - 155 000 118 048 15 281 33 282 51 911 17 574 36 952
Water Contamination Control 10563202770000 Overtime-Night Shift 165 000 220 000 163 235 37 476 51 785 54 550 19 424 56 765
Laboratory Services 10564202740000 Overtime-Non Structured 83 520 73 520 16 911 6 145 10 766 - - 56 609
Laboratory Services 10564202750000 Overtime-Structured 630 630 - - - - - 630
Civil Administration 10615202740000 Overtime-Non Structured 17 310 60 000 171 116 56 860 72 625 38 599 3 032 -111 116
Streets & Storm Water 10686202740000 Overtime-Non Structured 1 134 650 1 500 000 1 191 565 262 574 432 558 373 693 122 740 308 435
Water Purification 10835202740000 Overtime-Non Structured 752 420 1 300 000 969 859 272 712 367 465 268 494 61 188 330 141
Water Purification 10835202750000 Overtime-Structured 243 830 320 000 254 579 40 940 66 808 109 847 36 984 65 421
Water Purification 10835202770000 Overtime-Night Shift 215 040 290 000 233 395 45 448 76 089 81 210 30 647 56 605
Water Distribution 10848202740000 Overtime-Non Structured 1 550 740 3 500 000 3 079 761 756 594 1 039 049 1 087 163 196 955 420 239
WATER DISTRIBUTION 10848202770000 Staff:Overtime-Night Shift - - - - - - - -
TOTAL 7 283 350 13 019 150 11 312 866 2 726 423 3 855 114 3 802 833 928 497 1 706 284
% SPENT 87%
CORPORATE SERVICES
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted
Budget Current
Year
Year-to-date
Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Administration 10013202740000 Overtime-Non Structured 24 840 24 840 5 618 2 818 - 1 540 1 259 19 222
Client Services 10019202740000 Overtime-Non Structured 30 100 30 100 21 232 2 425 14 535 4 272 - 8 868
Civic Centre 10165202740000 Overtime-Non Structured 230 020 308 020 277 870 155 990 117 487 3 131 1 262 30 150
Blanco Hall 10176202740000 Overtime-Non Structured 21 070 23 070 22 507 22 507 - - - 563
Conville Hall 10178202740000 Overtime-Non Structured 40 630 40 630 38 456 27 147 11 309 - - 2 174
Thembalethu Hall 10204202740000 Overtime-Non Structured 9 030 9 030 5 789 2 109 3 680 - - 3 241
Touwsranten Hall 10217202740000 Overtime-Non Structured 15 810 22 810 26 207 18 368 7 840 - - -3 397
HUMAN RESOURCES 10440202740000 Overtime-Non Structured - - 11 424 5 481 5 944 -11 424
TOTAL 371 500 458 500 409 104 231 365 154 851 14 424 8 465 49 396
% SPENT 89%
ELECTROTECHNICAL SERVICES
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted
Budget Current
Year
Year-to-date
Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Electricity: Admin 10806202740000 Overtime-Non Structured 145 220 145 220 141 798 40 667 41 807 40 766 18 558 3 422
Electricity: Distribution 10819202740000 Overtime-Non Structured 3 321 680 6 021 680 4 532 752 994 192 1 537 392 1 510 826 490 342 1 488 928
Mechanical Workshop 10961202740000 Overtime-Non Structured 7 520 7 520 37 579 3 123 13 303 17 904 3 249 -30 059
TOTAL 3 474 420 6 174 420 4 712 129 1 037 982 1 592 502 1 569 496 512 150 1 462 291
% SPENT 76%
Monthly Budget Monitoring Report – April 2018
32
FINANCIAL SERVICES
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted
Budget Current
Year
Year-to-date
Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Housing 10055202740000 Overtime-Non Structured 760 760 609 244 - 365 - 151
Credit Control 10233202740000 Overtime-Non Structured 4 510 34 510 17 386 1 693 15 693 - - 17 124
Stores 10330202740000 Overtime-Non Structured 3 770 3 770 10 419 -1 583 7 548 3 297 1 157 -6 649
IT SERVICES: MAINFRAME 10505202740000 Overtime-Non Structured - - - - - - - -
Income Section 10650202740000 Overtime-Non Structured 6 780 66 780 44 314 10 292 22 199 10 317 1 506 22 466
VALUATION SECTION 10655202740000 Overtime-Non Structured - - - - - - - -
CFO Office 10660202740000 Overtime-Non Structured 760 760 - - - - - 760
Supply Chain Management 10665202740000 Overtime-Non Structured 760 760 - - - - - 760
Creditors Section 10670202740000 Overtime-Non Structured 16 550 31 550 - - - - - 31 550
Remuneration Section 10673202740000 Overtime-Non Structured 12 040 27 040 19 209 19 209 - - - 7 831
BUDGET OFFICE 10675202740000 Overtime-Non Structured - - - - - - - -
AFS SECTION 10680202740000 Overtime-Non Structured - - - - - - - -
ICT 10495202740000 Overtime-Non Structured 6 020 6 020 - - - - - 6 020
TOTAL 51 950 171 950 91 937 29 854 45 441 13 979 2 663 80 013
% SPENT 53%
HUMAN SETTLEMENTS
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted Budget
Current Year Year-to-date Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Housing Administration 10220202740000 Overtime-Non Structured 462 130 749 130 509 455 152 143 144 060 175 156 38 095 239 675
Housing Administration 10220202770000 Overtime-Night Shift 75 000 - - - - - - -
Maintenance 10291202740000 Overtime-Non Structured 3 010 143 010 80 543 10 555 31 045 32 106 6 838 62 467
Fencing & Sidings 10356202740000 Overtime-Non Structured 5 270 65 270 44 589 13 015 14 638 12 135 4 801 20 681
Director: Planning 10740202740000 Overtime-Non Structured 1 500 1 500 - - - - - 1 500
TOTAL 546 910 958 910 634 586 175 713 189 742 219 397 49 734 324 324
% SPENT 66%
Monthly Budget Monitoring Report – April 2018
33
PLANNING AND DEVELOPMENT
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted Budget
Current Year Year-to-date Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
Local Economic Development 10736202740000 Overtime-Non Structured 5 270 5 270 4 428 3 247 1 181 - - 842
IDP / PMS 10017202740000 Overtime-Non Structured 19 720 19 720 6 167 - - - 6 167 13 553
Planning 10592202740000 Overtime-Non Structured 9 030 9 030 - - - - - 9 030
TOTAL 34 020 34 020 10 595 3 247 1 181 - 6 167 23 425
% SPENT 31%
MUNICIPAL MANAGER
Department Name E/I Vote number Item Name Original Budget
Current Year
Adjusted Budget
Current Year Year-to-date Actual Quarter 1 Quarter 2 Quarter 3 April 2018 Available
IDP / PMS 10017202740000 Staff:Overtime-Non Structured - - - -
DMA Area 10014202740000 Overtime-Non Structured 32 860 32 860 73 031 34 536 25 112 11 457 1 925 -40 171
LEGAL SERVICES 10021202740000 Staff:Overtime-Non Structured - - - -
COUNCIL GEN EXPENSES 10482202740000 Staff:Overtime-Non Structured - - - -
TOURISM BUREAU 10518202740000 Staff:Overtime-Non Structured - - - -
Office of the Executive Mayor 10576202740000 Overtime-Non Structured 4 510 4 510 71 780 21 814 24 720 20 338 4 908 -67 270
Office of the Municipal Manager 10631202740000 Overtime-Non Structured - - 119 769 43 721 45 521 29 342 1 185 -119 769
Legal Services 10021202740000 Overtime-Non Structured - - - - - - - -
TOTAL 37 370 37 370 264 580 100 071 95 353 61 137 8 018 -227 210
% SPENT 708%
GRAND TOTAL 16 298 750 33 704 931 28 041 802 6 914 840 9 211 147 9 373 322 2 542 494 5 663 129
% SPENT 83%
Monthly Budget Monitoring Report – April 2018
34
2.8.8 Table SC9: Monthly targets for cash receipts and payments
WC044 George - Supporting Table SC9 Monthly Budget Statement - actuals and revised targets for cash receipts - M10 April
July August Sept October Nov Dec January Feb March April May June
R thousands 1 Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Budget Budget Budget
Cash Receipts By Source
Property rates 334 606 19 360 21 010 20 607 25 604 19 347 14 105 14 275 12 785 14 206 59 639 221 879 241 848 263 615
Serv ice charges - electricity rev enue 27 047 33 888 27 428 44 720 48 574 56 573 47 460 47 708 49 145 43 363 40 472 113 215 579 593 618 086 660 742
Serv ice charges - w ater rev enue 7 433 9 817 9 174 5 003 2 621 10 850 9 289 11 373 11 269 9 490 8 897 24 070 119 288 127 732 137 415
Serv ice charges - sanitation rev enue 5 607 7 270 6 120 14 465 13 799 7 417 6 574 5 421 5 707 5 385 6 145 (7 501) 76 408 80 359 85 733
Serv ice charges - refuse 4 326 6 338 4 915 6 738 5 895 6 224 5 591 5 331 5 429 5 046 4 726 3 238 63 799 73 611 86 071
Serv ice charges - other 632 588 668 (91) 1 959 47 (445) 13 0 1 1 (3 103) 269 288 308
Rental of facilities and equipment 59 49 78 67 43 85 82 108 451 1 305 783 1 806 4 917 5 265 5 629
Interest earned - ex ternal inv estments 2 928 774 1 557 5 530 0 0 1 253 3 228 2 588 2 543 2 741 8 102 31 243 33 388 35 680
Interest earned - outstanding debtors 224 195 290 (695) (238) (397) (83) 344 509 518 511 3 847 5 024 5 452 5 920
Div idends receiv ed – – – – – – – – – – – – – – –
Fines, penalties and forfeits 818 2 224 591 824 815 710 743 1 785 2 040 1 545 2 133 8 600 22 829 24 468 26 226
Licences and permits 339 124 63 267 288 216 261 129 218 279 235 302 2 722 2 913 3 117
Agency serv ices 1 948 (240) (2 234) 1 747 855 (306) 2 177 (185) 318 250 159 3 475 7 964 8 522 9 118
Transfer receipts - operating 55 839 35 178 (35) (6) 34 181 1 599 3 102 6 909 155 972 – – 103 601 396 338 418 810 455 616
Other rev enue 73 026 (221 586) 205 290 (252 762) 82 316 (151 835) 88 151 7 848 7 746 5 101 8 280 226 907 78 483 83 206 88 264
Cash Receipts by Source 180 562 (124 774) 273 265 (153 185) 211 716 (43 213) 183 504 104 116 255 668 87 611 89 290 546 197 1 610 755 1 723 946 1 863 454 –
Other Cash Flows by Source –
Transfer receipts - capital 20 058 38 407 – 8 099 18 407 59 641 – 14 599 104 671 – – (78 917) 184 965 84 125 68 511
Contributions & Contributed assets – – – – – – – – – – – 6 575 6 575 7 035 7 517
Proceeds on disposal of PPE 509 617 1 375 535 402 – – 957 699 1 482 883 (2 465) 4 994 5 343 5 718
Short term loans – – – – – – – – – – – – – – –
Borrow ing long term/refinancing – – – – – – – – – – – 19 900 19 900 164 400 271 178
Increase in consumer deposits 198 224 – 179 276 195 142 176 30 18 14 (98) 1 354 718 986
Receipt of non-current debtors – – – – – – – – – – – – – – –
Receipt of non-current receiv ables – – – – – – – – – – – (70) (70) (38) (18)
Change in non-current inv estments – (200 000) – – (150 000) (150 000) – – – – – 500 000 – – –
Total Cash Receipts by Source 201 327 (285 526) 274 640 (144 373) 80 801 (133 378) 183 646 119 847 361 068 89 111 90 187 991 122 1 828 473 1 985 530 2 217 345 –
Description RefBudget Year 2017/18
2017/18 Medium Term Revenue &
Expenditure Framework
Budget Year
2017/18
Budget Year
+1 2018/19
Budget Year
+2 2019/20
Monthly Budget Monitoring Report – April 2018
35
July August Sept October Nov Dec January Feb March April May June
R thousands 1 Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Outcome Budget Budget Budget
Cash Payments by Type –
Employ ee related costs 36 839 11 249 42 758 11 119 11 420 24 38 065 34 382 36 194 36 745 39 547 157 139 455 482 479 204 514 815
Remuneration of councillors 158 – 1 555 – – – 1 643 2 630 2 021 1 875 1 880 10 582 22 345 23 655 25 307
Interest paid – – – – – 19 140 – – – – – 18 963 38 104 34 598 30 278
Bulk purchases - Electricity – 47 410 47 791 75 489 29 048 28 513 27 772 26 190 24 634 25 916 27 896 47 212 407 870 433 607 459 624
Bulk purchases - Water & Sew er – – – – 23 – – – – – – 207 230 240 260
Other materials 2 1 426 1 630 1 571 1 197 830 2 488 – – – – (9 144) – – –
Contracted serv ices 1 036 1 722 9 703 5 935 5 664 23 877 23 881 14 113 66 554 54 796 110 924 99 530 417 736 471 624 476 547
Grants and subsidies paid - other municipalities – – – – – – – – – – – – – – –
Grants and subsidies paid - other 8 189 226 160 256 – – 8 1 13 18 (729) 150 150 150
General ex penses 6 938 32 936 15 203 29 263 29 966 17 925 9 699 11 704 5 784 6 247 4 820 (61 870) 108 617 106 130 111 898
Cash Payments by Type 44 981 94 933 118 866 123 538 77 574 90 310 103 546 89 028 135 189 125 593 185 086 261 891 1 450 533 1 549 209 1 618 879 –
Other Cash Flows/Payments by Type
Capital assets – 1 178 14 208 726 851 11 002 13 464 46 026 19 524 61 368 36 259 118 722 323 327 455 117 528 875
Repay ment of borrow ing – – – – – 21 055 – – – – – 19 971 41 026 39 899 58 355
Other Cash Flow s/Pay ments 71 875 (305 606) 15 408 (131 656) (241 236) (285 227) 192 479 (33 291) 32 706 – – 684 547 – – –
Total Cash Payments by Type 116 856 (209 495) 148 482 (7 393) (162 811) (162 859) 309 490 101 763 187 419 186 960 221 344 1 085 130 1 814 886 2 044 225 2 206 109 –
NET INCREASE/(DECREASE) IN CASH HELD 84 472 (76 031) 126 157 (136 980) 243 612 29 482 (125 843) 18 084 173 649 (97 849) (131 158) (94 008) 13 587 (58 695) 11 236
Cash/cash equiv alents at the month/y ear beginning: 505 441 589 912 513 882 640 039 503 059 746 671 776 152 650 309 668 393 842 042 744 193 613 035 505 441 519 028 460 333
Cash/cash equiv alents at the month/y ear end: 589 912 513 882 640 039 503 059 746 671 776 152 650 309 668 393 842 042 744 193 613 035 519 028 519 028 460 333 471 569
Description RefBudget Year 2017/18
2017/18 Medium Term Revenue &
Expenditure Framework
Budget Year
2017/18
Budget Year
+1 2018/19
Budget Year
+2 2019/20
Monthly Budget Monitoring Report – April 2018
36
2.8.9 Deviations – April 2018
Goods / Services Awarded To Amount Vote Reasons Other Suppliers
FINANCIAL SERVICES
Assist with the establishment of a Financial Governance Component
Brasika Consulting
R43 730,40 2017070503331 Accounting & Auditing
Impossible to follow the official procurement process. Given their specialised knowledge and experience of the MFMA and other financial legislation, a quotation was obtained from Brasika.
Sub Total R43 730,40
CORPORATE SERVICES
Training: Water and Waste Water Treatment Process Control Supervision
The Water Academy
R100 000,00 20160623018170 Human Resources
Impossible to follow the official procurement process. Program is a specific to Local Government and offered at Mosselbay Municipality.
Training for Administrators
Ignite Advisory R4 500,00 20160623018183 Human Resources
Sole Supplier
Sub Total R104 500,00
Monthly Budget Monitoring Report – April 2018
37
Goods / Services Awarded To Amount Vote Reasons Other Suppliers
PLANNING AND DEVELOPMENT
Exhibit space: THE Garden Route Workshop
Travel Marketing Experts
R6 888,50 20160623018614 Event Promotors
Sole Supplier
Advertising: Lions Clubs International 2018 booklet
Hippie Convention
R5 000,00 20160623018614 Event Promotors
Sole supplier of specific services.
Repairs and restoration of the heritage building in Pacaltsdorp
Mr. A. Bruinders
R500 000,00 20170727094608 Restoration of Heritage Building
Acquisition of repair works to historical building.
Sub Total R511 888,50
PROTECTION SERVICES
Drunk buster goggles and mat
Masterdrive R12 369,00 20160623020723 Communications
Sole Supplier
Service of Rosenbouer Fox Pump
F.E.S. Manufacturing
R15 021,35 80634018006 Waterpump
Impossible to follow the official procurement process. Sole Supplier in the Western Cape.
Sub Total R27 390,35
Monthly Budget Monitoring Report – April 2018
38
Goods / Services Awarded To Amount Vote Reasons Other Suppliers
CIVIL ENGINEERING SERVICES
Hach Chemicals Sains Agencies R123 904,45 20170728071335 Laboratory Instruments
Impossible to follow the official pocurement process. Sole Supplier in Southern / Eastern Cape.
Repairs of pipes and valves at UF Plant
Huber Technology
R150 168,15 20170705033422 Maintenance of Equipment
Emergency
Service and repair reactor analysis controller and MLSS slow meter
Huber Technology
R62 606,00 20171012082609 Instrumentation
Sole Supplier
Service of Huber Rotamat Grit classifier
Huber Technology
R30 475,00 20170705033424 Machinery
Sole Supplier
Installation of Huber D.Screen and ancillary items for the Huber sludge dewatering plant work water system
Huber Technology
R216 545,00 20170728071735 Refurbishment of Belt-Press
Sole Supplier
Sub Total R583 698,60
Monthly Budget Monitoring Report – April 2018
39
Goods / Services Awarded To Amount Vote Reasons Other Suppliers
COMMUNITY SAFETY
Service of Compactor AKURA R9 900,00 20160623018076 Business and Advisory
Sole Supplier
Equipment for Libraries Kloppers R29 638,00 20170727115945 Renew work Main Library
Sole Supplier of specific items.
Beads The Bead Shop R6 677,00
20170705033396 Social Development Program
Sole Supplier of specific items.
Repairs to Compactor AKURA R109 500,00 20170705033414 Maintenance of Equipment
Sole supplier: AKURA custom build the compactor for George Municipality.
IP Phones and network points
Smart Office Connexion
R7 750,00 10602201440000 Maintenance of Equipment
Impossible fo follow the official procurement process. Equipment needs to be compatible with exciting equipment.
2 x 70 kg Chlorine gas Cylinders
Metsi Chem Ikapa
R4 938,02 20160623017609 Swimming Pool: Chemicals
Impossible to follow the official procurement process. Protea only supplies orders of 10 or more.
Monthly Budget Monitoring Report – April 2018
40
Goods / Services Awarded To Amount Vote Reasons Other Suppliers
Repairs to the eastern pavilion steel structure
Ashleys Steelworks
R7 500,00
20160623017562 Maintenance of Buildings and facilities
Emergency
Reinstall the tagtron system
Bell Oak Investments
R6 927,60 20180223045671 Upgrading of ConvilleLibrary
Impossible to follow the official procurement process. Only supplier that is doing this type of work.
Sub Total R182 830,62
ELECTROTECHNICAL SERVICES
Construction monitoring of the Ballots Bay to Glenwood 66kv line
Element Consulting Engineers
R362 296,32 20170727133348 Electrical Infractructure
Impossible to follow the official procurement process. Elements were appointed for the design of phase 2.
Repairs to airconditioning
The Cooling Company
R2 583,13
20170705033498 Maintenance of unspecified Assets
Impossible to follow the official procurement process. Strip and quote.
Standby Prepro Engineering
R2 235,60 20160630181143 Elec: Inspection Fees
Impossible to follow the official procurement process. Standby.
Monthly Budget Monitoring Report – April 2018
41
Goods / Services Awarded To Amount Vote Reasons Other Suppliers
DigSilent Stationware Software
DigSilent Buyisa
R55 252,52 20180223045927 Electrical Master Plan
Sole supplier
Mechanical packing John Crane R2 457,32 1500305 MFW Purificator Works
Sole supplier
Diaphragm Maxal Projects R6 909,20 1500305 MFW Purificator Works
Sole supplier
Repairs to pump and motor
Suid Kaap Besproeiing
R9 113,18
1500311 MFW Purification Works: Contantsia
Impossible to follow the official procurement process. Strip and quote.
Sub Total R440 847,27
TOTAL: R1 894 885,74
Monthly Budget Monitoring Report – April 2018
42
2.8.10 George Municipality: Charitable and Relief Fund
ABSA Cheque Account – 9149 5542 08
April 2018
DATE BENEFICIARY PURPOSE CONTRIBUTIONS DONATIONS BALANCE
April 2018 OPENING BALANCE 2 314,35
2018/04/01 Interest Received ABSA 37,50
2018/04/04 DEPOSIT GEORGE MUNICIPALITY 60 000,00 0,00
2018/04/04 Transaction fees ABSA -126,10
2018/04/06 UNIONDALE UNITED RUGBY KLUB
EASTER SPORTS TORNAMENT
-10 000,00
2018/04/06 SCORPIONS MARTIAL ART ACADEMY
SURPORTING 2 RECIDENCE FROM GEORGE TO ATTEND INTERNATIONAL TOURNAMENT REPRESENTING SA
-10 000,00
2018/04/06 EDEN BOWLS SA NAT CHAMPS -14 300,00
2018/04/11 CLICKONIT CARES NGO BYDRAE TOT VALENTINES DAG -500,00
2018/04/13 FAMILIE SAMPISI BEGRAFNIS -1 916,00
2018/04/19 SPRING FOREST TRADING BYDRAE TOT BEHOEFTIGE FAMILIE -549,00
2018/04/30 FAMILIE MAGAWU BEGRAFNIS 0,00 -1 916,00
CLOSING BALANCE 23 044,75
Monthly Budget Monitoring Report – April 2018
43
QUALITY CERTIFICATE