BERGRIVIER MUNICIPALITY REPORT BY THE STRATEGIC MANAGER

Transcription

1 1 BERGRIVIER MUNICIPALITY REPORT BY THE STRATEGIC MANAGER TO: MAYORAL COMMITTEE COUNCIL 016/17 QUARTERLY BUDGET AND PERFORMANCE REPORT FOR QUARTER 4: 1 APRIL 30 JUNE SUBMITTED IN TERMS OF SECTION 5(d) OF THE MUNICIPAL FINANCE MANAGEMENT ACT, 003 (ACT 56 OF 003) 1. INTRODUCTION The purpose of this report is to present the quarterly permance report of the municipality the fourth quarter of the financial year (1 April 30 June ). LEGAL FRAMEWORK This Permance Report is compliance with: Section 5(d) of the Municipal Management Act, 003 (Act 56 of 003) which requires the Mayor to within 30 days of the end of each quarter, submit a report to Council on the implementation of the the financial state of affairs of the Municipality; Regulation 8 of the Municipal Reporting Regulations, 009 (GN 393) which prescribes the mat of the Section 5(d) Report. This section furthermore requires that the report be submitted to National Treasury within 5 days of being tabled. Regulation 30 of the Municipal Reporting Regulations, 009 (GN 393) which requires that the Section 5(d) Report be publicized by placing it on the Municipal website in accordance with Section 75(1) of the MFMA. Regulation 14 of the Municipal Planning Permance Regulations, 001 (GN 796) which requires the Internal Auditor to audit the Municipality s permance submit quarterly reports thereon to the Municipal Manager the Permance Audit Committee. MFMA Circular 13 which requires the Municipality to report quarterly on its Service Delivery Implementation Plan (SDBIP). 3. DISCUSSION

2 Permance Management is done in terms of the Municipality s Permance Management Policy which was approved on 6 June 01. The Permance Management System is an internet based system that uses the approved Service Delivery Implementation Plan (SDBIP) as its basis. The SDBIP is a layered plan comprising a p Level SDBIP Departmental SDBIP s. The SDBIP comprises quarterly high level non-financial service delivery targets as well as financial projections revenue collection (cash flow) as well as operational capital expenditure. The SDBIP is a public document which was approved by the Mayor in July 016. Permance reporting on the top level SDBIP is done to the Executive Mayoral Committee Council on a quarterly, half yearly (Mid-year Permance Report) on an annual basis (Annual Report). Any amendments to the p Level SDBIP must be approved by Council following the submission of the Mid-Year Permance Report the approval of the adjustment. The SDBIP was amended in February. 4. RECOMMENDATION 4.1 That the quarterly permance report Quarter 4 (1 April to 30 June ) be noted. 4. That this report be read in conjunction with the Quarterly Report which is submitted to Council in terms of Section 5(d) of the Municipal Finance Management Act, Act 56 of That It be noted that all inmation figures contained in this report are provisional may change pending the finalization of the Annual Financial Statements at the end of August.

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4 Office of the Municipal Manager R ef Directorate Office of the Municipal Manager Office of the Municipal Manager Office of the Municipal Manager 4 P a g e Bergrivier Municipality Section 5 4th Term Strategi c Objecti ve maintai n bulk service infrastr ucture that will address backlog s future develop ment create an efficien t, effectiv e account able adminis tration create an KPI The percentage of the municipal capital ly spent on capital projects as at 30 June (Actual spent on capital projects/ tal budge-ted capital projects)x compliance with Selection & Recruitment Policy when vacant posts within the 3 highest levels of manageme nt are filled subject to suitably qualified cidates Improve staff produc- Unit of Measure ment of Capital spent as at 30 June [(Actual spent on capital projects/ tal e d capital projects) X100] complia nce with the selection recruitm ent policy Number of Leaders Ba sel ine 10 0 An nu al Ta rg et 10 0 Rev ised Tar get 100 KPI Calcul ation Type St - Alone Accu mulat ive Overall Permance Mar to Jun Ta rg et 10 0 Act ual R G G G

5 Office of the Municipal Manager Office of the Municipal Manager Office of the Municipal Manager Office of the Municipal Manager efficien t, effectiv e account able adminis tration open transpa rent corrupti on free govern ance open transpa rent corrupti on free govern ance open transpa rent corrupti on free govern ance commu ni-cate effectiv ely be respon- tivity & responsive ness through quarterly leadership development meetings /or initiatives MFMA Section 131(1): Ensure that any issues raised by the Auditor General in an Audit Report are addressed Develop a risk based audit plan with an internal audit plan (RBAP) (MFMA - Section 165()(a)) & submit to Audit Committee by 30 June Convene a Councillor & Senior Manageme nt strategic planning session IDP Review & process by 30 Nov 016 Communica te with the public on a quarterly basis through hip Forum Meeting s /or other leadersh ip initiative s of issues raised by the Auditor General in an audit report addresse d. RBAP with internal audit program me submitte d to the Audit Committ ee by 30 June Strategic planning session held by 30 Novemb er 016 Number of editions / or commun ications Carry Over Carry Over Carry Over Accu mulat ive G G 0 0 N / A 4 15 B 5 P a g e

6 6 1 3 Office of the Municipal Manager Office of the Municipal Manager Office of the Municipal Manager sive to the needs of the Commu nity commu ni-cate effectiv ely be responsive to the needs of the Commu nity commu ni-cate effectiv ely be responsive to the needs of the Commu nity promot e cultural socio econo mic develop ment of our commu nity printed media Regular ward committee meetings /or engagemen ts Undertake an annual Customer Service evaluation & submit report with recommenddatio n on customer service to Mayoral Committee by 30 June Implement the LED Strategy by implementi ng at least projects identified by working committees by June Number of meeting s /or engage ments per frequenc y Custome r service evaluati ons complet ed report with recomm endations submitte d to the Mayoral Committ ee by 30 June Impleme nt at least projects by June Accu mulat ive Carry Over Accu mulat ive G G G Summary of Results: Office of the Municipal Manager KPI Not Yet Measured 1 6 P a g e

7 7 KPI Not Met 0 KPI Almost Met 0 KPI Met 6 KPI Well Met KPI Extremely Well Met 1 1 tal KPIs 0 Corporate R ef 4 5 Directorate Corporate Corporate Strategi c Objecti ve maintai n bulk service infrastr ucture that will address backlog s future develop ment create an efficien t, effectiv e account able adminis tration KPI The percentage of the municipal capital excl MIG & libraries ly spent on capital projects as at 30 June (Actual spent on capital projects/ tal ed capital projects)x1 00 Submit a regular report on human resource manageme nt in the municipalit y to Corporate Portfolio Committee Unit of Measure ment of Capital excl MIG & libraries spent as at 30 June [(Actual spent on capital projects/t al ed capital projects) X100] Number of reports submitte d Ba sel ine Re vis ed KPI 0 16 / 17 An nu al Ta rg et Rev ised Tar get KPI Calcul ation Type 9 8 Accu mulat ive Overall Permance Mar to Jun Ta rg et Act ual R G G 7 P a g e

8 Corporate Corporate Corporate promot e the wellbeing, health, safety security of our commu nity strategi cally, grow diversif y our revenu e ensure value money services strategi cally, grow diversif y our revenu e ensure value of MIG conditional grant allocated to sport spent by 30 June to upgrade sport infrastructu re in accordance with business plan (Subject to MIG Funding approval) [(Actual spent on projects/ tal allocation projects) x100] Collect of ed income by 30 June resorts (Excl ed debt provision)[( Actual collected/t otal ed) x100] Collect of ed income by 30 June speeding fines (Excl ed debt provision) [(Actual of the MIG conditio nal grant allocate d to sport spent by 30 June of e d income resorts collecte d by 30 June of e d income speeding fines collecte d by 30 June G G B 8 P a g e

9 Corporate Corporate money services promot e cultural socio econo mic develop ment of our commu nity create an efficien t, effectiv e account able adminis tration collected/t otal ed) x100] spent of library grant by 30 June i.t.o approved business plan [(Actual spent/tal allocation received)x1 00] of training spent by 30 June to implement the Work Place Skills Plan [(tal spent on training/ tal ed) x100] of library grant spent by 30 June of the training spent by 30 June to impleme nt the Work Place Skills Plan G G Summary of Results: Corporate KPI Not Yet Measured 0 KPI Not Met 0 KPI Almost Met 0 KPI Met 1 KPI Well Met 5 KPI Extremely Well Met 1 tal KPIs 7 Technical 9 P a g e

10 10 R ef Directorate Technical Technical Strategi c Objecti ve maintai n bulk service infrastr ucture that will address backlog s future develop ment strategi cally, grow diversif y our revenu e ensure value money services KPI The percentage of municipal capital ly spent on capital projects as at 30 June (Actual spent on capital projects /tal ed capital projects) X100 Limit unaccounte d water to 10 by 30 June {(Number of Kilolitres Water Purchased or Purified minus Number of Kilolitres Water Sold (incl free basic water) / Number of Kilolitres Water Purchased or Purified 100} Unit of Measure ment of Capital spent as at 30 June [(Actual spent on capital projects/ tal e d capital projects) X100] unaccou nted water by 30 June {(Numbe r of Kilolitres Water Purchas ed or Purified minus Number of Kilolitres Water Sold (includin g Free basic water) / Number of Kilolitres Ba sel ine 7,5 7 An nu al Ta rg et 10 Rev ised Tar get 10 KPI Calcul ation Type Rever se Overall Permance Mar to Jun Ta rg et 10 Act ual R G B 10 P a g e

11 11 Water Purchased or Purified 100} Technical Technical maintai n bulk service infrastr ucture that will address backlog s future develop ment strategi cally, grow diversif y our revenu e ensure value money services 100 of MIG funding allocated the financial year to build a new waste water treatment works in Porterville by 30 June [(tal spent/tal allocated)x 100] Limit unaccounte d electricity to 10 by 30 June {(Number of Electricity Units Purchased /or Generated - Number of Electricity Units Sold (incl Free basic electricity)) / Number of Electricity Units Purchased /or Generated) 100} of MIG funding allocate d the financial year to build a new waste water treatme nt works in Portervil le by 30 June unaccou nted electricit y by 30 June {(Numbe r of Electricit y Units Purchas ed /or Generat ed Number of Electricit y Units Sold (incl Free basic electricit y)) / Number of Electricit y Units Ne w KPI 0 16 / Rever se B 8.9 B 11 P a g e

12 1 Purchas ed /or Generat ed) 100} Technical Technical Technical maintai n bulk service infrastr ucture that will address backlog s future develop -ment maintai n bulk service infrastr ucture that will address backlog s future develop -ment maintai n bulk service infrastr ucture that will address 100 of the MIG conditional grant spent by 30 June to upgrade infrastructu re [(tal spent/tal allocation received)x1 00] 100 of conditional road maintenanc e operational grant spent by 30 June [(tal spent/tal allocation received)x1 00] complete a 5 mega liter reservoir at Velddrif by 30 June of MIG conditio nal grant spent by 30 June of conditio nal road mainten ance operatio nal grant spent by 30 June Completi on of a 5- megalite r at Velddrif by 0 June Carry Over G 100 G 100 G 1 P a g e

13 Technical Technical backlog s future develop -ment conserv e manage the natural environ -ment mitigate the impacts of climate change promot e the wellbeing, health, safety security of our commu nity Raise public awareness on recycling to reduce household waste with awareness initiatives water quality level obtained as per SANS 41 physical & micro parameters as at 31 December June Number of awarene ss initiative s water quality level as at 31 Decemb er June Accu mulat ive 1 1 G 96 G Summary of Results: Technical KPI Not Yet Measured 0 KPI Not Met 0 KPI Almost Met 0 KPI Met KPI Well Met 4 KPI Extremely Well Met 3 tal KPIs 9 Financial R ef Directorate Strategi c Objecti ve KPI Unit of Measure ment Ba sel ine An nu al Ta Rev ised Tar get KPI Calcul ation Type Overall Permance Mar to Jun 13 P a g e

14 Financial Financial strategi cally, grow diversif y our revenu e ensure value money services strategi cally, grow diversif y our revenu e ensure value money services Institute legal processes by 30 June against of nonexchange debtors to improve credit control (Number of rates & availability charges debtors older than 90 days hed over collection/t otal number of rates & availability chargers debtors older than 90 days)x100] Achieve a payment percentage of 97 as at 30 June ((Gross Debtors Closing Balance + Billed Revenue - Gross Debtors Opening Balance + Bad Debts Written Off)/Billed Revenue) x 100) of nonexchang e debtors against whom legal action can be was institute d by 30 June Payment as at 30 June ((Gross Debtors Closing Balance + Billed Revenue - Gross Debtors Opening Balance + Bad Debts Writ-ten Off)/Bill ed Revenue ) x 100) 96 rg et Carry Over Ta rg et 97 Act ual 0. 8 R R O 14 P a g e

15 Financial Financial Financial Financial strategi cally, grow diversif y our revenu e ensure value money services strategi cally, grow diversif y our revenu e ensure value money services strategi cally, grow diversif y our revenu e ensure value money services strategi cally, grow diversif y our revenu e ensure Complete the monthly bank reconciliati ons within 15 days after month end Submit monthly Section 71 Report to National Treasury i.t.o. MFMA bee 10th working day of each month Submit monthly VAT 01 returns to SARS by 5th of each month 100 of the conditional FMG conditional grant spent by 30 June [(tal spent/tal Number of bank reconcili ations complet ed monthly within 15 days after month end Number of reports submitte d Number of VAT 01 returns submitte d to SARS of conditio nal FMG grant spent by 30 June Accu mulat ive Accu mulat ive 1 1 Accu mulat ive G G G G 15 P a g e

16 16 value money services allocation received)x1 00] Summary of Results: Financial KPI Not Yet Measured 0 KPI Not Met 1 KPI Almost Met 1 KPI Met 3 KPI Well Met 1 KPI Extremely Well Met 0 tal KPIs 6 Council R ef 1 Directorate Council Council Strategi c Objecti ve maintai n bulk service infrastr ucture that will address backlog s future develop -ment maintai n bulk service infrastr ucture that will KPI Number of mal households that receive piped water (credit & prepaid water) that is connected to the municipal water infrastructu re network as at 30 June Number of mal households connected to the municipal electrical infrastructu re network (credit & prepaid Unit of Measure ment Number of househo lds which are billed water or have prepaid meters as at 30 June (W/WB/ 1) Number of househo lds billed electricit y or have prepaid meters (Excl Ba selin e An nu al Ta rg et 8,6 58 8,9 53 Rev ised Tar get 8,9 3 9, KPI Calcul ation Type Overall Permance Mar to Jun Ta rg et 8,9 3 9, Act ual R 8,9 37 G 9,3 74 G 16 P a g e

17 Council Council Council address backlog s future develop -ment maintai n bulk service infrastr ucture that will address backlog s future develop ment maintai n bulk service infrastr ucture that will address backlog s future develop ment maintai n bulk service infrastr ucture electrical metering) (Excl Eskom areas) at 30 June Number of mal households connected to the municipal waste water sanitation/ sewerage network sewerage service, irrespective of number of water closets (toilets) at 30 June Number of mal households which refuse is removed once per week at 30 June Provide free basic water to indigent households Eskom areas) at 30 June (E.A1 + Conlog + Active meters) Number of househo lds which are billed sewerag e at 30 June (S/SI/1) Number of househo lds which are billed refuse removal at 30 June (R/RD/1) Number of househo lds receiving free basic water ,8 61 9,1 18 1,8 8 7,1 5 9,4 05 1,8 8 7,1 5 9,4 05 1,8 8 7,1 67 G 9,4 6 G 1,8 9 G 17 P a g e

18 Council Council Council that will address backlog s future develop -ment maintai n bulk service infrastr ucture that will address backlog s future develop -ment maintai n bulk service infrastr ucture that will address backlog s future develop -ment maintai n bulk service infrastr Provide free basic electricity to indigent households Provide free basic sanitation to indigent households Provide free basic refuse removal to indigent households Number of househo lds receiving free basic electricit y Number of househo lds receiving free basic sanitatio n Number of househo lds receiving free basic ,6 6 1,7 1 1,8 85 1,6 55 1,6 7 1,8 8 1,6 55 1,6 7 1,8 8 1,7 06 G 1,6 93 G 1,8 93 G 18 P a g e

19 Council Council Council ucture that will address backlog s future develop -ment promot e cultural socio econo mic develop ment of our commu nity create an efficien t, effectiv e account able adminis tration strategi cally, grow diversif y our revenu e Create full time equivalents (FTE's) in terms of the EPWP programme by 30 June The percentage of a municipalit y s personnel ly spent on implementi ng its workplace skills plan as at 30 June [(tal expenditur e on training/tot al personnel )/10 0] Financial viability measured in terms of municipalit y's ability to meet its service debt obligations refuse removal Number of FTE's created by 30 June of personn el spent on training [(tal expendit ure on training/ total personn el )/ 100] as at 30 June Debt to Revenue as at 30 June (Short Term Borrowi ng + Bank Rever se B O 3 1 B 19 P a g e

20 Council Council ensure value money services strategi cally, grow diversif y our revenu e ensure value money services strategi cally, grow diversif y our revenu e ensure value money services as at 30 June (Short Term Borrowing + Bank Overdraft + Short Term Lease + Long Term Borrowing + Long Term Lease) / tal Opera-ting Revenue Opera-ting Conditional Grant) Financial viability measured in terms of outsting service debtors as at 30 June (tal outsting service debtors/ revenue received services) Financial viability measured in terms of available cash to cover fixed operating expenditure as at 30 June ((Cash Cash Equivalents Unspent Conditional Grants Over-draft) Overdraft + Short Term Lease + Long Term Borrowi ng + Long Term Lease) / tal Operatin g Revenue Operating Conditio nal Grant) Service debtors to revenue as at 30 June (tal outsting service debtors/ revenue received services) Cost coverag e as at 30 June ((Cash Cash Equivale nts - Unspent Conditional Grants Overdraf t) + Short Term 3 14, Rever se B 3.6 G 0 P a g e

21 1 + Short Term Investment ) /Monthly Fixed Operational Expenditure excluding (Depreciation, Amortizatio n, & Provision Bad Debts, Impairment & Loss on Disposal of Assets)) Investm ent) / Monthly Fixed Operatio nal Expendit ure excludin g (Depreciation, Amortisation, Provision Bad Debts, Impairment Loss on Disposal of Assets)) Summary of Results: Council KPI Not Yet Measured 0 KPI Not Met 0 KPI Almost Met 1 KPI Met 0 KPI Well Met 9 KPI Extremely Well Met 3 1 tal KPIs 3 Summary of Results KPI Not Yet Measured 1 KPI Not Met 1 KPI Almost Met 1 KPI Met KPI Well Met 1 KPI Extremely Well Met 8 4 tal KPIs 5 1 P a g e

22 Report generated on 19 July at 08:10. P a g e

23 Bergrivier Municipality Berivier In Year Report of Municipalities Prepared in terms of the Local Government Municipal Finance Management Act (56/003) Municipal Reporting Regulations, Government Gazette 3141, 17 April Monthly & Quarterly Statement 3 P a g e June

24 4 Table of Contents PART 1: IN-YEAR REPORT Section 1 - Mayor s Report Section - Resolutions Section 3 - Executive Summary Section 4 - In-year statement tables PART : SUPPORTING DOCUMENTATION Section 5 - Debtors analysis Section 6 - Creditors analysis Section 7 - Investment portfolio analysis Section 8 - Allocation grant receipts expenditure Section 9 - Councillor board members allowances Employee benefits Section 10 - Capital programme permance Section 11 - Municipal manager s quality certification 4 P a g e

25 5 PART 1 IN-YEAR REPORT Section 1 Mayor s Report In-Year Report - Monthly The monthly statement June has been prepared to meet the legislative requirements of the Municipal Reporting Regulations Financial problems or risks facing the municipality No problems or risks are facing the municipality currently. The municipality shows a positive cash flow. Section - Resolutions RECOMMENDATION: That Council notes the monthly statement supporting documentation June. Section 3 Executive Summary 3.1 Introduction 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 mat to the Mayor within 10 working days after the end of each month on the state of the Municipality s. 3. Consolidated permance The following table summarises the overall position on the capital operating s Year to date Description tal Revenue (excluding capital transfers contributions) Original Adjusted 98,61, ,05, ,391, ,05, ,814, tal Expenditure 305,576, ,68, ,471, ,68, ,11, tal Capital Expenditure 3,478, ,144, ,156, ,144, ,987, Against annual (original approved latest adjustments) 5 P a g e

26 The statement of Financial Permance compares the expenditure revenue against the period ended 30 June. Revenue by Source (Table C4) 015/16 Audited Outcome Original Adjusted R thouss Revenue By Source Property rates 5,508 55,677 56,177 56,639 56, Service charges - electricity revenue 86, ,386 10,676 10,399 10,676 (78) 0 Service charges - water revenue 3,69 4,765 5,665 5,80 5, Service charges - sanitation revenue 10,1 10,78 10,773 11,096 10, Service charges - refuse revenue 17,07 17,111 18,391 18,664 18, Rental of facilities equipment 4,33 4,4 4,708 4,988 4, Interest earned - ex ternal inv estments 4,97 3,00 4,500 5,80 4,500 1,30 9 Interest earned - outsting debtors 3,776 4,40 4,050 4,68 4, Fines 7,001 4,307 9,088 1,368 9,088 (7,70) -85 Licences permits 1,19 1,560 1,560 1,508 1,560 (5) -3 Agency serv ices,00,041,041,340, Transfers recognised - operational 4,111 67,11 66,708 41,55 66,708 (5,453) -38 Other revenue 3,918 3,594 3,869 4,45 3, Gains on disposal of PPE 69 tal Revenue (excluding capital transfers contributions) Description Year 016/ ,819 98, ,06 80, ,06 (9,814) -10 The annual billing rates charges takes place in July is reflected in this report. Operating expenditure by type (Table C4) 015/16 Description Audited Original Adjusted Outcome Year 016/17 R thouss Expenditure By Type Employee related costs 96, ,91 107,106 10, ,106 (5,000) -5 Remuneration of councillors 5,8 4,861 5,311 5,136 5,311 (175) -3 Debt impairment 7,764 8,7 14,999 8,307 14,999 (6,69) -45 Depreciation & asset impairment 17,51 18,539 18,08 17,441 18,08 (641) -4 Finance charges 11,58 1,14 1,80 11,816 1,80 (464) -4 Bulk purchases 73,09 75,397 80,997 7,659 80,997 (8,338) -10 Transfers grants 3,14 3,561 3,561 3,551 3,561 (10) 0 Other expenditure 38,84 74,919 75,347 49,454 75,347 (5,89) -34 tal Expenditure 53,30 305, ,683 70, ,683 (47,11) -15 Refer to Table C4 further details on both revenue by source expenditure by type. 6 P a g e

27 7 Capital expenditure (Table C5) Year 016/17 Vote Description Original Adjusted R thouss Multi-Year expenditure appropriation Vote 1 - Municipal Manager Vote - Finance (6) -1 Vote 3 - Corporate Serv ices (0) 0 Vote 4 - Technical Serv ices 1,385 1,385 1,683 1, tal Capital Multi-year expenditure,615,559,850, Single Year expenditure appropriation Vote 1 - Municipal Manager (9) -5 Vote - Finance 1,030 1,030 1,035 1, Vote 3 - Corporate Serv ices 4,449 7,316 5,758 7,316 (1,558) -1 Vote 4 - Technical Serv ices 3,968 18,074 16,356 18,074 (1,718) -10 tal Capital single-year expenditure 9,863 6,586 3,307 6,586 (3,79) -1 tal Capital Expenditure 3,478 9,144 6,157 9,144 (,987) -10 Capital Expenditure: The total capital expenditure as at 30 June s to R 6,157 million of the approved capital of R 9,144 million. The expenditure at 30 June is Refer to Table C5 more detail. 3.. Reports, tables, charts & explanations Summary tables or charts are included under the section Other Supporting Documentation. 3.3 Material s from SDBIP There are no material s between the year to date the year to date. 3.4 Remedial or corrective steps No action required. 7 P a g e

28 8 3.5 Permance in relation to quarterly SDBIP targets WC013 Bergrivier - Supporting Table SC Monthly Statement - permance indicators - Q4 Fourth Quarter 015/16 Year 016/17 Description of financial indicator Basis of calculation Ref Audited Outcome Original Adjusted Full Year Forecast Borrowing Management Capital Charges to Operating Ex penditure Interest & principal paid/operating Ex penditure Borrow ed funding of 'ow n' capital ex penditure Borrow ings/capital ex penditure ex cl. transfers grants Safety of Capital Debt to Equity Loans, Accounts Pay able, Ov erdraft & Tax Provision/ Funds & Reserves Gearing Long Term Borrowing/ Funds & Reserves Liquidity Current Ratio Current assets/current liabilities Liquidity Ratio Monetary Assets/Current Liabilities Revenue Management Annual Debtors Collection Rate 1 Mths Receipts/ 1 Mths Billing (Pay ment Lev el ) Outsting Debtors to Revenue tal Outsting Debtors to Annual Revenue Longsting Debtors Recov ered Debtors > 1 Mths Recov ered/tal Debtors > Months Old Creditors Management Creditors Sy stem Efficiency of Creditors Paid Within Terms (w ithin MFMA s 65(e)) Funding of Provisions Percentage Of Prov isions Not Funded Unfunded Prov isions/tal Prov isions Other Indicators Electricity Distribution Losses Volume (units purchased generated less 10.1 units sold)/units purchased generated Water Distribution Losses Volume (units purchased ow n source less 10.5 units sold)/tal units purchased own source Employee costs Employee costs/tal Revenue - capital revenue Repairs & Maintenance R&M/tal Revenue - capital revenue Interest & Depreciation I&D/tal Rev enue - capital rev enue IDP regulation financial viability indicators i. Debt cov erage (tal Operating Rev enue - Operating Grants)/Debt service payments due w ithin financial y ear) ii. O/S Serv ice Debtors to Rev enue tal outsting serv ice debtors/annual rev enue received services iii. Cost cov erage (Av ailable cash + Inv estments)/monthly fix ed operational expenditure 8 P a g e

29 9 Section 4 In-year statement tables 4.1 Monthly statements Table C1: s71 Monthly Statement Summary WC013 Bergrivier - Table C1 Monthly Statement Summary - Q4 Fourth Quarter 015/16 Audited Original Adjusted Monthly Outcome R thouss Financial Permance Full Year Forecast Property rates 5,508 55,677 56,177 3,941 56,639 56, ,177 Service charges 137,397 15, ,505 13, , , ,505 Inv estment rev enue 4,97 3,00 4, ,80 4,500 1,30 9 4,500 Transfers recognised - operational 4,111 67,11 66, ,55 66,708 (5,453) ,708 Other own revenue,506 19,984 5,315,175 18,717 5,315 (6,598) -6 5,315 tal Revenue (excluding capital transfers 58,819 98, ,06 1,185 80, ,06 (9,814) ,06 contributions) Employee costs 96, ,91 107,106 8,389 10, ,106 (5,000) ,106 Remuneration of Councillors 5,8 4,861 5, ,136 5,311 (175) -3 5,311 Depreciation & asset impairment 17,51 18,539 18,08 1,545 17,441 18,08 (641) -4 18,08 Finance charges 11,58 1,14 1,80 3,977 11,816 1,80 (464) -4 1,80 Materials bulk purchases 73,09 75,397 80,997 5,94 7,659 80,997 (8,338) ,997 Transfers grants 3,14 3,561 3, ,551 3,561 (10) -0 3,561 Other expenditure 46,607 83,714 90,345 6,408 57,76 90,345 (3,584) ,345 tal Expenditure 53,30 305, ,683 6,906 70, ,683 (47,11) ,683 Surplus/(Deficit) 5,517 (6,964) (7,477) (5,71) 9,90 (7,477) 17, (7,477) Transfers recognised - capital 19,4 15,044 11,577 1,015 6,986 11,577 (4,591) ,577 Contributions & Contributed assets Surplus/(Deficit) after capital transfers & contributions 5,471 8,080 4,100 (4,707) 16,906 4,100 1, ,100 Share of surplus/ (deficit) of associate Surplus/ (Deficit) the year 5,471 8,080 4,100 (4,707) 16,906 4,100 1, ,100 Capital expenditure & funds sources Capital expenditure 3,478 9,144 7,807 6,157 9,144 (,987) -10 9,144 Capital transfers recognised 14,844 11,377 3,175 10,167 11,377 (1,10) ,377 Public contributions & donations (40) Borrow ing 6,750 6, ,8 6,750 (79) -1 6,750 Internally generated funds 10,684 10,817 3,916 9,87 10,817 (946) -9 10,817 tal sources of capital funds 3,478 9,144 7,807 6,157 9,144 (,987) -10 9,144 Financial position tal current assets 137, ,60 139,018 0, ,018 tal non current assets 349,40 366, ,415 7,31 366,415 tal current liabilities 44,515 53,76 4,543 (605) 4,543 tal non current liabilities 147,68 163,98 159,41 11, ,41 Community wealth/equity 94,377 94, ,477 16, ,477 Cash flows Net cash from (used) operating 46,970 7,866 31,670 50,714 40,133 31,670 (8,464) -7 31,670 Net cash from (used) inv esting (3,116) (3,845) (33,444) (58,693) (5,76) (33,444) (7,68) 3 (33,444) Net cash from (used) financing,461 3,050 3,149 4,570,598 3, ,149 Cash/cash equivalents at the month/year end 65,660 68,181 67,035 8,68 67,035 (15,594) -3 67,035 Debtors & creditors analysis 0-30 Days Days Days Days Dys Dys Debtors Age Analysis Description 181 Dys- Over 1Yr 1 Yr tal By Income Source 15,813 4,608,411,188,06 53,98 81,064 Creditors Age Analysis Year 016/17 tal Creditors 5,194 5,194 tal 4.1. Table C: Monthly Statement - Financial Permance (stard classification) This table reflects the operating (Financial Permance) in the stard classifications which are the Government Finance Statistics Functions Subfunctions. 9 P a g e

30 These are used by National Treasury to assist the compilation of national international accounts comparison purposes, regardless of the unique organisational structures used by the different institutions. 30 WC013 Bergrivier - Table C Monthly Statement - Financial Permance (stard classification) - Q4 Fourth Quarter 015/16 Year 016/17 Description Ref Audited Outcome Original Adjusted Monthly Full Year Forecast R thouss 1 Revenue - Stard Governance administration 83,686 89,34 91,470 5,7 10,914 91,470 11, ,470 Executiv e council 18,788 3,314 3, ,343 3,314 10, ,314 treasury office 63,185 65,48 66,918 4,91 67,858 66, ,918 Corporate services 1, , ,713 1, ,38 Community public safety 19,31 39,441 46,999,173 13,684 46,999 (33,315) ,999 Community social services 6,341 7,076 7, ,431 7,115 (684) -10 7,115 Sport recreation 5,94 4,708 7, ,860 7,454 (1,593) -1 7,454 Public safety 6,990 4,340 9, ,353 9,114 (7,761) -85 9,114 Housing 48 3,317 3, ,317 (3,77) ,317 Health Economic environmental services 6,007 5,890 6, ,373 6, ,091 Planning development 1, , Road transport 4,71 5,103 5, ,06 5, ,103 Env ironmental protection Trading services 169, , ,3 14, , ,3 (1,817) ,3 Electricity 91, , ,871 9,73 103, ,871 (3,41) ,871 Water 39,907 39,997 33,314 1,859 30,67 33,314 (,688) -8 33,314 Waste water management 16,033 13,66 13, ,113 13,933 (,80) -0 13,933 Waste management 1,909 1,84 3,104 1,589 19,036 3,104 (4,068) -18 3,104 Other 4 tal Revenue - Stard 78, ,657 31,783,00 87,378 31,783 (34,405) ,783 Expenditure - Stard Governance administration 56,30 45,781 46,501 4,697 41,485 46,501 (5,016) ,501 Executiv e council 16,090 0,573 1,390 1,559 19,34 1,390 (,065) -10 1,390 treasury office 15,900,74,51 (79) 548,51 (1,965) -78,51 Corporate services 4,311,465,599 3,17 1,613,599 (986) -4,599 Community public safety 35,85 60,541 66,650 3,590 37,058 66,650 (9,59) ,650 Community social services 6,644 7,51 7, ,9 7,174 (179) - 7,174 Sport recreation 1,685 15,154 15,065 1,401 15,978 15, ,065 Public safety 15,18 13,457 19,743 1,75 13,000 19,743 (6,743) ,743 Housing 1,78 4,679 4, ,085 4,668 (3,583) -96 4,668 Health Economic environmental services 8,66 35,119 34,737 3,68 33,86 34,737 (911) -3 34,737 Planning development 4,08 4,511 4, ,347 4,43 (85) - 4,43 Road transport 4,418 30,608 30,305 3,148 9,479 30,305 (86) -3 30,305 Env ironmental protection Trading services 13, , ,7 14, ,10 169,7 (11,693) ,7 Electricity 86, , ,885 8, ,39 107,885 (7,493) ,885 Water 18,044 1,845,717,510 1,805,717 (91) -4,717 Waste water management 8,198 13,578 14,06 1,57 13,353 14,06 (709) -5 14,06 Waste management 0,113 5,568 5,131 1,9,551 5,131 (,580) -10 5,131 Other tal Expenditure - Stard 3 53,30 305, ,683 6,906 70, ,683 (47,11) ,683 Surplus/ (Deficit) the year 5,471 8,080 4,100 (4,707) 16,906 4,100 1, , Table C3: Monthly Statement - Financial Permance (revenue expenditure by municipal vote) The municipal votes reflect the organisational structure of the municipality which is made up of the following directorates: Municipal Manager, Finance, Corporate Technical. 30 P a g e

31 31 WC013 Bergrivier - Table C3 Monthly Statement - Financial Permance (revenue expenditure by municipal vote) - Q4 Fourth Quarter Vote Description 015/16 Audited Outcome Original Adjusted Monthly R thouss Revenue by Vote 1 Full Year Forecast Vote 1 - Municipal Manager 18,788 3,314 3, ,343 3,314 10, ,314 Vote - Finance 63,185 65,48 66,918 4,91 67,858 66, ,918 Vote 3 - Corporate,316 19,541 4,333 1,849 15,880 4,333 (8,453) ,333 Vote 4 - Technical 174,485 05,553 07,17 15,46 170,97 07,17 (36,90) ,17 tal Revenue by Vote 78, ,657 31,783,00 87,378 31,783 (34,405) ,783 Expenditure by Vote 1 Ref Year 016/17 Vote 1 - Municipal Manager 16,090 0,573 1,390 1,559 19,34 1,390 (,065) ,390 Vote - Finance 15,900,74,51 (79) 548,51 (1,965) -78.,51 Vote 3 - Corporate 47,447 44,18 50,49 4,671 43,646 50,49 (6,783) ,49 Vote 4 - Technical 173,864 38,064 43,35 0,756 06, 43,35 (36,399) ,35 tal Expenditure by Vote 53,30 305,56 317,683 6,906 70, ,683 (47,1) ,683 Surplus/ (Deficit) the year 5,471 8,094 4,100 (4,707) 16,907 4,100 1, , Table C4: Monthly Statement - Financial Permance (revenue expenditure) WC013 Bergrivier - Table C4 Monthly Statement - Financial Permance (revenue expenditure) - Q4 Fourth Quarter 31 P a g e 015/16 Audited Outcome Original Adjusted Monthly R thouss Full Year Revenue By Source Property rates 5,508 55,677 56,177 3,941 56,639 56, ,177 Property rates - penalties & collection charges Service charges - electricity revenue 86, ,386 10,676 9,684 10,399 10,676 (78) 0 10,676 Service charges - water revenue 3,69 4,765 5,665 1,78 5,80 5, ,665 Service charges - sanitation revenue 10,1 10,78 10, ,096 10, ,773 Service charges - refuse revenue 17,07 17,111 18,391 1,56 18,664 18, ,391 Serv ice charges - other Rental of facilities equipment 4,33 4,4 4, ,988 4, ,708 Interest earned - ex ternal inv estments 4,97 3,00 4, ,80 4,500 1,30 9 4,500 Interest earned - outsting debtors 3,776 4,40 4, ,68 4, ,050 Div idends receiv ed Fines 7,001 4,307 9, ,368 9,088 (7,70) -85 9,088 Licences permits 1,19 1,560 1, ,508 1,560 (5) -3 1,560 Agency serv ices,00,041,041 58,340, ,041 Transfers recognised - operational 4,111 67,11 66, ,55 66,708 (5,453) ,708 Other revenue 3,918 3,594 3, ,45 3, ,869 Gains on disposal of PPE 69 tal Revenue (excluding capital transfers contributions) 58,819 98, ,06 1,185 80, ,06 (9,814) ,06 Expenditure By Type Forecast Employee related costs 96, ,91 107,106 8,389 10, ,106 (5,000) ,106 Remuneration of councillors 5,8 4,861 5, ,136 5,311 (175) -3 5,311 Debt impairment 7,764 8,7 14, ,307 14,999 (6,69) ,999 Depreciation & asset impairment 17,51 18,539 18,08 1,545 17,441 18,08 (641) -4 18,08 Finance charges 11,58 1,14 1,80 3,977 11,816 1,80 (464) -4 1,80 Bulk purchases 73,09 75,397 80,997 5,94 7,659 80,997 (8,338) ,997 Other materials Contracted serv ices Transfers grants 3,14 3,561 3, ,551 3,561 (10) 0 3,561 Other expenditure 38,84 74,919 75,347 5,675 49,454 75,347 (5,89) ,347 Loss on disposal of PPE tal Expenditure 53,30 305, ,683 6,906 70, ,683 (47,11) ,683 Surplus/(Deficit) 5,517 (6,964) (7,477) (5,71) 9,90 (7,477) 17,397 (0) (7,477) Transfers recognised - capital 19,4 15,044 11,577 1,015 6,986 11,577 (4,591) (0) 11,577 Contributions recognised - capital Contributed assets Surplus/(Deficit) after capital transfers & contributions Tax ation 5,471 8,080 4,100 (4,707) 16,906 4,100 4,100 Surplus/(Deficit) after taxation 5,471 8,080 4,100 (4,707) 16,906 4,100 4,100 Attributable to minorities Description Surplus/(Deficit) attributable to municipality 5,471 8,080 4,100 (4,707) 16,906 4,100 4,100 Share of surplus/ (deficit) of associate Ref Year 016/17 Surplus/ (Deficit) the year 5,471 8,080 4,100 (4,707) 16,906 4,100 4,100

32 4.1.5 Table C5: Monthly Statement - Capital Expenditure (municipal vote, stard classification funding) 3 WC013 Bergrivier - Table C5 Monthly Statement - Capital Expenditure (municipal vote, stard classification funding) - Q4 Fourth Quarter 015/16 Year 016/17 Audited Outcome Original Adjusted Monthly R thouss 1 Multi-Year expenditure appropriation Full Year Forecast Vote 1 - Municipal Manager Vote - Finance (6) Vote 3 - Corporate (0) 0 34 Vote 4 - Technical 1,385 1,385 1,198 1,683 1, ,385 tal Capital Multi-year expenditure 4,7,615,559 1,794,850, ,559 Single Year expenditure appropriation Vote 1 - Municipal Manager (9) Vote - Finance 1,030 1, ,035 1, ,030 Vote 3 - Corporate 4,449 7,316 1,341 5,758 7,316 (1,558) -1 7,316 Vote 4 - Technical 3,968 18,074 4,559 16,356 18,074 (1,718) ,074 tal Capital single-year expenditure 4 9,863 6,586 6,013 3,307 6,586 (3,79) -1 6,586 tal Capital Expenditure 3,478 9,144 7,807 6,157 9,144 (,987) -10 9,144 Capital Expenditure - Stard Classification Governance administration 4,610 4,738 1,44 4,654 4,738 (85) - 4,738 Executiv e council (9) treasury office 1,880 1, ,879 1,880 (1) 0 1,880 Corporate services,314,69 733,617,69 (75) -3,69 Community public safety 4,387 7,144 1,377 5,588 7,144 (1,556) - 7,144 Community social services 1,49 1, ,354 1, ,313 Sport recreation 1,678 4, ,464 4,411 (947) -1 4,411 Public safety 1,460 1, ,40 (650) -46 1,40 Housing Health Economic environmental services 3,315 3, ,185 3,336 (15) -5 3,336 Planning development (8) Road transport 3,305 3, ,173 3,316 (143) -4 3,316 Env ironmental protection Trading services 0,166 13,96 4,730 1,730 13,96 (1,1) -9 13,96 Electricity 3,646 4,47,884 3,84 4,47 (43) -10 4,47 Water 6,35 6, ,657 6,615 (8) -14 6,615 Waste water management 7,870 1, ,50 1, ,073 Waste management,98 1, ,999 1, ,990 Other tal Capital Expenditure - Stard Classification 3 3,478 9,144 7,807 6,157 9,144 (,987) -10 9,144 Funded by: Vote Description Ref National Government 14,074 10,539 3,147 9,39 10,539 (1,10) ,539 Provincial Government (0) District Municipality Other transfers grants Transfers recognised - capital 14,844 11,377 3,175 10,167 11,377 (1,10) ,377 Public contributions & donations (40) Borrowing 6 6,750 6, ,8 6,750 (79) -1 6,750 Internally generated funds 10,684 10,817 3,916 9,87 10,817 (946) -9 10,817 tal Capital Funding 3,478 9,144 7,807 6,157 9,144 (,987) -10 9,144 3 P a g e

33 Table C6: Monthly Statement - Financial Position WC013 Bergrivier - Table C6 Monthly Statement - Financial Position - Q4 Fourth Quarter 015/16 Year 016/17 Description Ref Audited Original Adjusted R thouss 1 ASSETS Current assets Outcome Full Year Forecast Cash 65,660 8,181 61,035 16,969 61,035 Call inv estment deposits 40,000 6,000 6,000 Consumer debtors 6,146 70,565 64,084 4,074 64,084 Other debtors 4,656 3,893 4,641 (75) 4,641 Current portion of long-term receiv ables 1,813 Inv entory 3,059,981 3, ,59 tal current assets 137, ,60 139,018 0, ,018 Non current assets Long-term receiv ables 1,943,0 3,670 (1,1) 3,670 Inv estments Inv estment property 1,861 1,861 1,861 1,861 Inv estments in Associate Property, plant equipment 33,39 346, ,830 8,45 345,830 Agricultural Biological assets Intangible assets,044 5,1 4,054 4,054 Other non-current assets tal non current assets 349,40 366, ,415 7,31 366,415 TOTAL ASSETS 486,574 51,01 505,433 8, ,433 LIABILITIES Current liabilities Bank ov erdraft Borrow ing 3,97 3,97 Consumer deposits 3,149 3,196 3, ,00 Trade other pay ables 3,83 43,775 7,704 (439) 7,704 Prov isions 9,08 6,790 7,71 (98) 7,71 tal current liabilities 44,515 53,76 4,543 (605) 4,543 Non current liabilities Borrow ing 48,401 54,984 51,4,851 51,4 Prov isions 99,81 108, ,188 8, ,188 tal non current liabilities 147,68 163,98 159,41 11, ,41 TOTAL LIABILITIES 19,197 17,690 01,6 11,139 01,6 NET ASSETS 94,377 94, ,477 16, ,477 COMMUNITY WEALTH/EQUITY Accumulated Surplus/(Deficit) 78,64 78,699 88,43 16,906 88,43 Reserv es 15,735 15,631 15,054 15,054 TOTAL COMMUNITY WEALTH/EQUITY 94,377 94, ,477 16, , P a g e

34 Table C7: Monthly Statement - Cash Flow WC013 Bergrivier - Table C7 Monthly Statement - Cash Flow - Q4 Fourth Quarter 015/16 Year 016/17 Description Ref Audited Outcome Original Adjusted Monthly Full Year Forecast R thouss 1 CASH FLOW FROM OPERATING ACTIVITIES Receipts Property rates, penalties & collection charges 51,010 54,383 53,930 3,90 51,77 53,930 (,158) -4 53,930 Service charges 139, ,05 151,061 14, , ,061 14, ,061 Other revenue 9,70 11,468 1,794 55, ,070 1, , ,794 Gov ernment - operating 4,398 67,11 67,3 51,339 67,3 (15,983) -4 67,3 Gov ernment - capital 19,670 15,044 15,963 11,634 15,963 (4,39) -7 15,963 Interest 4,97 7,440 8, ,99 8,388 (5,459) -65 8,388 Div idends Payments Suppliers employees (10,471) (59,930) (68,331) (0,565) (363,55) (68,331),1-35 (68,331) Finance charges (5,798) (1,14) (5,897) (3,450) (6,51) (5,897) (5,897) Transfers Grants (3,14) (3,561) (3,561) (3) (3,03) (3,561) (59) 15 (3,561) NET CASH FROM/(USED) OPERATING ACTIVITIES 46,970 7,866 31,670 50,714 40,133 31,670 (8,464) -7 31,670 CASH FLOWS FROM INVESTING ACTIVITIES Receipts Proceeds on disposal of PPE Decrease (Increase) in non-current debtors Decrease (increase) other non-current receiv ables (367) (86) Decrease (increase) in non-current inv estments (50,886) 3 3 #DIV/0! Payments Capital assets (3,116) (3,478) (33,530) (7,807) (6,157) (33,530) (7,374) (33,530) NET CASH FROM/(USED) INVESTING ACTIVITIES (3,116) (3,845) (33,444) (58,693) (5,76) (33,444) (7,68) 3 (33,444) CASH FLOWS FROM FINANCING ACTIVITIES Receipts Short term loans Borrowing long term/refinancing 6,130 6,750 6,750 6,750 7,180 6, ,750 Increase (decrease) in consumer deposits (51) Payments Repay ment of borrow ing (3,945) (3,83) (3,651) (,180) (4,58) (3,651) (3,651) NET CASH FROM/(USED) FINANCING ACTIVITIES,461 3,050 3,149 4,570,598 3, ,149 NET INCREASE/ (DECREASE) IN CASH HELD 17,315 (1,99) 1,375 (3,408) 16,969 1,375 1,375 Cash/cash equiv alents at beginning: 48,344 70,110 65,660 65,660 65,660 65,660 Cash/cash equiv alents at month/y ear end: 65,660 68,181 67,035 8,68 67,035 67, P a g e

35 PART SUPPORTING DOCUMENTATION Section 5 Material Variance Explanations 35 WC013 Bergrivier - Supporting Table SC1 Material explanations - Q4 Fourth Quarter Ref Description R thouss 1 Revenue By Source Variance Reasons material deviations Remedial or corrective steps/remarks The v arious is positiv e due to increased bank balances Interest earned - ex ternal inv estments 1,30 due to under-spending on Expenditure. Variance is due to transactions that w ill only be Fines (7,70) implemented during AFS preparation. No Action required. Transaction must be done at y ear end to determine true v ariance if relev ant. Agency serv ices 99 The ov er-recov ery is due to an increase in number of licenses issued. No Action required. Housing Grant has not y et been receipted as income as Transfers recognised - operational (5,453) suspense accounts are still being finalised. Expenditure By Type Variance is due to transactions that w ill only be Debt impairment (6,69) implemented during AFS preparation Transaction must be done at y ear end to determine true v ariance if relev ant. Transaction must be done at y ear end to determine true v ariance if relev ant. Variance is due to Housing Grant transactions that w ill only Other expenditure (5,89) be implemented duriong AFS preparation. Transaction must be done at y ear end to determine true v ariance if relev ant. 3 Capital Expenditure tal Capital Ex penditure 4 Financial Position N/A (,987) Final pay ments ing to Rm are y et to be accrued once invoices have been certified. Balance sheet only updated at y ear end due to y ear-end closing transactions. Transaction must be done at y ear end to determine true v ariance if relev ant. Transaction must be done at y ear end to determine true v ariance if relev ant. 5 Cash Flow Cash/cash equiv alents at month/y ear Due to abov e under permance on ex penditure, the cash end: outflow is less than ed resulting in higher than ed cash on h at month end. No Action required. 6 Measureable permance No material from SDBIP N/A N/A 7 Municipal Entities N/A 35 P a g e

36 Section 6 Debtors' analysis 6.1 Supporting Table C3 WC013 Bergrivier - Supporting Table SC3 Monthly Statement - aged debtors - Q4 Fourth Quarter Description Year 016/17 Actual Bad tal Impairment - NT Debts Written 0-30 Days Days Days Days Dys Dys 181 Dys-1 Yr Over 1Yr tal over 90 Bad Debts i.t.o Code Off against days Council Policy R thouss Debtors Debtors Age Analysis By Income Source Trade Other Receiv ables from Ex change Transactions - Water 100 1, ,584 10,856 7,383 Trade Other Receiv ables from Ex change Transactions - Electricity , ,047 13,38 5,519 Receivables from Non-exchange Transactions - Property Rates ,830 1, ,681 16,699 10,85 Receivables from Exchange Transactions - Waste Water Management , ,966 9,575 7,69 Receivables from Exchange Transactions - Waste Management , ,938 14,88 10,971 Receivables from Exchange Transactions - Property Rental Debtors Interest on Arrear Debtor Accounts Recoverable unauthorised, irregular, fruitless wasteful expenditure 180 Other (13) (60) ,578 16,067 15,714 tal By Income Source ,813 4,608,411,188,06 53,98 81,064 58,3 015/16 - totals only Debtors Age Analysis By Customer Group Organs of State 00 (17) ,758,010 1,877 Commercial 300 Households ,831 4,517,351,18,004 5,3 79,054 56,355 Other 500 tal By Customer Group ,813 4,608,411,188,06 53,98 81,064 58,3 36 P a g e

37 37 Section 7 Creditors' analysis 7.1 Supporting Table C4 WC013 Bergrivier - Supporting Table SC4 Monthly Statement - aged creditors - Q4 Fourth Quarter Year 016/17 Prior y ear Description NT Days - Over 1 tal totals chart Code R thouss 30 Days 60 Days 90 Days 10 Days 150 Days 180 Days 1 Year Year (same period) Creditors Age Analysis By Customer Type Bulk Electricity 0100 Bulk Water 000 PAYE deductions 0300 VAT (output less input) 0400 Pensions / Retirement deductions 0500 Loan repay ments 0600 Trade Creditors ,194 5,194 Auditor General 0800 Other 0900 tal By Customer Type ,194 5,194 Section 8 Investment portfolio analysis 8.1 Supporting Table C5 WC013 Bergrivier - Supporting Table SC5 Monthly Statement - investment portfolio - Q4 Fourth Quarter Investments by maturity Name of institution & investment ID Ref R thouss Municipality Type of Expiry date Period of Investment Investment of investment Yrs/Months Accrued Yield the interest month 1 the month () Market value at beginning of the month Change in market value Market value at end of the month NO INVESTMENTS Municipality sub-total Entities Entities sub-total TOTAL INVESTMENTS AND INTEREST 37 P a g e

38 38 Section 9 Allocation grant receipts expenditure 9.1 Supporting Table C6 WC013 Bergrivier - Supporting Table SC6 Monthly Statement - transfers grant receipts - Q4 Fourth Quarter 015/16 Year 016/17 Description Ref Audited Outcome Original Adjusted Monthly R thouss RECEIPTS: 1, Full Year Forecast Operating Transfers Grants National Government: 37,767 37,0 37,000 37,0 () ,0 Local Gov ernment Equitable Share 33,341 33,341 33,319 33,341 () ,341 Finance Management Integrated National Electrification Programme (Municipal) Grant EPWP Incentive 3 1,141 1,141 1,141 1,141 1,141 Municipal Infrastructure (MIG),314 1,485 1,485 1,485 1,485 Other transfers grants [insert description] Provincial Government: 9,444 9,436 15,389 9,436 (14,047) ,436 CDW - Operational Support Grant Library Serv ices 3,65,987,987,987,987 Maintenance of Proclaimed Roads (97) Library Serv ice: Replacement Funding For Most Vulnerable B3 Municipalities,85,855,855,855,855 Finance Management Housing 3,80 3,80 9,390 3,80 (13,890) ,80 Local Gov ernment Graduate Internship Allocation (60) District Municipality: [insert description] Other grant rs: Chieta tal Operating Transfers Grants 5 67,11 66,458 5,390 66,458 (14,069) ,458 Capital Transfers Grants National Government: 14,074 10,789 10,789 10,789 10,789 Municipal Infrastructure (MIG) 11,570 7,684 7,684 7,684 7,684 Integrated National Electrification Programme (Municipal) Grant 1,754,355,355,355,355 Finance Management Other capital transfers [insert description] Provincial Government: Library District Municipality: [insert description] Other grant rs: (00) Cerebos (00) tal Capital Transfers Grants 5 15,044 11,87 11,67 11,87 (00) ,87 TOTAL RECEIPTS OF TRANSFERS & GRANTS 5 8,55 78,85 64,016 78,85 (14,69) ,85 9. Supporting Table C7 (1) 38 P a g e