Verslag Ingxelo Report Kantoor van die Direkteur: Finansies 20 Julie 2017 7/1/2/2-2 WYK: ALLE ITEM 7.4 VAN DIE AGENDA VAN N GEWONE RAADSVERGADERING WAT GEHOU SAL WORD OP 27 JULIE 2017 ONDERWERP: KWARTAALVERSLAG (ARTIKEL 52 van MFMA) : APRIL JUNIE 2017 SUBJECT: QUARTERLY REPORT (ARTICLE 52 of MFMA) : APRIL JUNE 2017 1. AGTERGROND / BACKGROUND Die doel van hierdie verslag is om te voldoen aan die vereistes van Artikel 52 (d) van die Wet op Munisipale Finansiële Bestuur, No. 56 van 2003, wat die algemene verantwoordelikhede van die Burgermeester voorskryf om aan die raad die finansiële posisie asook die finansiële vordering van die munisipaliteit voor te lê, gemeet teenoor die goedgekeurde begroting vir die 4de kwartaal soos op 30 Junie 2017. Insluitend is die prestasie verslag gemeet teenoor die Topvlak Dienslewering en Begroting Implementeringsplan van 2016/2017. The purpose of this report is to comply with the requirements of Section 52 (d) of the Municipal Finance Management Act, No. 56 of 2003, which prescribes the general responsibilities of the Mayor to table to council the financial position as well as the financial progress of the municipality, measured against the approved budget for the 4th quarter as at 30 June 2017. Included, also find the performance report measured against the Top Level Service Delivery and Budget Implementation Plan of 2016/2017. 2. WETGEWING / LEGISLATION 2.1 Local Government: Municipal Systems Act 32 of 2000 2.2 Local Government: Municipal Finance Management Act 56 of 2003 3. KOPPELING AAN DIE GOP / LINK TO THE IDP Die kwartaalverslag koppel met Hoofstuk 7 van die GOP - Strategiese Uitkoms 1 ( n Finansieel volhoubare munisipaliteit met bates wat goed onderhou word) en dan veral met: Uitset 1.1 (Versekerde en verhoogde bronne van inkomste) Uitset 1.2 (Bekostigbare en goed bestuurde begroting) Uitset 1.3 (Beperking van uitgawes) Uitset 1.4 (Bates wat goed bestuur en onderhou word)
The quarterly report links with Chapter 7 of the IDP - Strategic Outcome 1 (A financially sustainable municipality with assets that are well maintained) and more specifically with: Output 1.1 (Insured and increased sources of revenue) Output 1.2 (Affordable and well-managed budget) Output 1.3 (Curbing of expenses) Output 1.4 (Well managed and maintained assets 4. FINANSIËLE IMPLIKASIE / FINANCIAL IMPLICATION None for June 2017, year-end transactions are still being processed which will influence the performance more positively. Geen vir Junie 2017, jaar-einde transaksies word nog steeds verwerk, wat die prestasie meer positief sal beïnvloed. 5. AANBEVELING / RECOMMENDATION Dat die raad kennis neem van die aangehegte kwartaalverslag, soos voorgeskryf deur Artikel 52 van die Wet op Munisipale Finansiële Bestuur, Wet 56 van 2003 ten opsigte van die implementering van die begroting sowel as die prestasie teenoor die Topvlak Dienslewering en Begroting Implementeringsplan van die munisipaliteit vir die periode 1 April 2017 tot 30 Junie 2017. That Council takes cognisance of the attached quarterly report, as required by Section 52 of the Municipal Finance Management Act, Act 56 of 2003 regarding the implementation of the budget as well as the performance against the Top Layer Service Delivery and Budget Implementation Plan of the municipality for the period 1 April 2017 to 30 June 2017. (Get) M BOLTON DIREKTEUR: Finansiële Dienste
WC015 Swartland Municipality Section 52 Quarterly Report Quarter 4 April 2017 - June 2017
Table of Contents PART 1: IN-YEAR REPORT PAGE Section 1 Mayor s Report.3 Section 2 Resolutions...3 Section 3 Executive Summary...3-12 Section 4 In-year budget statement tables..13-19 PART 2 SUPPORTING DOCUMENTATION Section 5 Debtors' analysis....20-21 Section 6 Creditors' analysis...22 Section 7 Investment portfolio analysis.. 22-24 Section 8 Allocation and grant receipts and expenditure....25-27 Section 9 Expenditure on Councillor, Senior Managers and Other Staff..28-30 Section 10 Material variances to the SDBIP.31 Section 11 Capital programme performance.31 Section 12 Other supporting documentation..32-35 Section 13 Quality certification....36-37 2
Section 1 Mayor s Report PART 1 IN-YEAR REPORT 1.1 In -Year Report Quarterly Budget Statement The quarterly budget statement for June 2017 has been prepared to meet the legislative requirements of the Municipal Budget and Reporting Regulations. 1.2 Financial problems or risks facing the municipality No problems or risks are facing the municipality currently. Section 2 - Resolutions RECOMMENDATION: That Council takes cognisance of the quarterly budget statement and supporting documentation for June 2017. Section 3 Executive Summary 3.1 Introduction It is required by Section 52(d) of the Municipal Finance Management Act that the Mayor of the Municipality, must within 30 days of the end of each quarter, submit a report to the council on the implementation of the budget and the financial state of affairs of the municipality. 3.2 Consolidated performance The following table summarises the overall position on the capital and operating Budgets Original Budget Roll-Over Adjusted Budget Second Adjusted Budget YTD Actual YTD Variance YTD Variance % Operating Expenditure R 654 711 941 R 655 585 750 R 636 140 909 R 530 980 576 R 105 160 333 17% Operating Revenue R 641 914 085 R 643 446 171 R 647 894 024 R 542 182 228 R 105 711 796 16% Capital R 74 689 669 R 75 643 467 R 81 428 433 R 71 535 633 R 9 892 800 12% 3
3.2.1 Actual vs Planned - Capital, Operational Expenditure and Revenue per directorate (SDBIP 2016/17) SWARTLAND MUNICIPALITY APRIL MAY JUNE SERVICE DELIVERY AND BUDGET Planned Actual % Planned Actual % Planned Actual % Planned Actual % IMPLEMENTATION PLAN 2017 Q4 QUARTER 4 Annual YTD Actual % YTD Budget Actual of Annual Budget CIVIL SERVICES CORPORATE SERVICES Expenditure 12 667 804 16 188 388 128% 12 667 804 16 457 013 130% 108 619 228 24 108 310 22% 133 954 836 56 753 711 42% 246 789 038 215 055 045 87% Capital 3 225 376 12 886 343 400% 3 328 176 5 929 992 178% 2 176 364 6 117 271 281% 8 729 916 24 933 606 286% 59 020 272 49 927 499 85% Expenditure 1 883 581 1 577 228 84% 1 883 581 2 153 487 114% 4 103 632 2 120 748 52% 7 870 794 5 851 462 74% 24 954 795 21 508 109 86% Capital 1 928 750 13 753 1% 3 750 193 566 5162% 553 750 137 483 25% 2 486 250 344 803 14% 7 177 600 6 813 454 95% COUNCIL SERVICES ELECTRICITY SERVICES FINANCIAL SERVICES Expenditure 1 157 124 1 429 447 124% 1 157 124 1 318 952 114% 1 371 893 933 894 68% 3 686 141 3 682 293 100% 14 491 821 13 564 186 94% Capital 111 527 104 513 94% 111 527 36 602 33% 111 524 105 704 95% 334 578 246 819 74% 705 000 696 331 99% Expenditure 17 355 781 15 936 184 92% 17 366 027 12 861 338 74% 34 093 329 22 539 309 66% 68 815 137 51 336 831 75% 226 424 395 204 591 229 90% Capital 219 700 219 492 100% 219 715 121 136 55% 204 283 800 318 392% 643 698 1 140 946 177% 8 441 000 8 348 532 99% Expenditure 2 586 137 1 832 064 71% 2 586 137 2 732 412 106% 11 167 577 2 634 905 24% 16 339 851 7 199 381 44% 37 617 148 25 569 571 68% Capital 5 471 4 008 73% - 7 929 0% - 2 429 0% 5 471 14 366 263% 21 000 20 750 99% DEVELOPMENT SERVICES MUNICIPAL MANAGER PROTECTION SERVICES Expenditure 2 870 744 2 165 530 75% 2 870 744 1 730 450 60% 4 724 701 4 127 197 87% 10 466 189 8 023 178 77% 31 765 472 26 303 587 83% Capital 670 832 495 974 74% 620 474 856 675 138% 873 811 1 103 001 126% 2 165 117 2 455 651 113% 5 440 241 5 116 075 94% Expenditure 491 315 390 264 79% 491 315 432 325 88% 725 102 382 145 53% 1 707 732 1 204 734 71% 6 179 103 5 099 767 83% Capital 5 389 16 233 301% 5 390 1 880 35% 5 390 7 187 133% 16 169 25 300 156% 113 000 103 073 91% Expenditure 2 599 724 2 354 101 91% 2 599 724 2 936 403 113% 18 928 147 2 523 022 13% 24 127 595 7 813 526 32% 47 919 136 29 928 899 62% Capital 98 776 6 000 6% 23 776 4 355 18% 23 784 224 946 946% 146 336 235 301 161% 510 320 509 920 100% TOTAL Expenditure 41 612 210 41 873 206 101% 41 622 456 40 622 380 98% 183 733 609 59 369 530 32% 266 968 275 141 865 115 53% 636 140 908 541 620 392 85% Capital 6 265 821 13 746 317 219% 4 312 808 7 152 135 166% 3 948 906 8 498 339 215% 14 527 535 29 396 792 202% 81 428 433 71 535 633 88% NB: The above SDBIP includes transfers and grants received for quarter 4, whereas the C schedule does not include these amounts due to the fact that these amounts will only be recognized as income in June 2017.
Capital, Operational Expenditure and Revenue per directorate (SDBIP 2015/16) SWARTLAND MUNICIPALITY APRIL MAY JUNE QUARTER 4 Annual SERVICE DELIVERY AND BUDGET Planned Actual % Planned Actual % Planned Actual % Planned Actual % Planned YTD Actual % IMPLEMENTATION PLAN 2016 Q4 CIVIL SERVICES CORPORATE SERVICES COUNCIL SERVICES ELECTRICITY SERVICES FINANCIAL SERVICES DEVELOPMENT SERVICES MUNICIPAL MANAGER PROTECTION SERVICES TOTAL Operational 12 553 890 15 674 447 125% 12 678 274 15 128 996 119% 89 459 617 28 815 577 32% 114 691 781 59 619 020 52% 235 272 182 213 967 772 91% Capital 2 871 846 1 951 357 68% 2 871 846 3 896 853 136% 4 873 230 9 523 347 195% 10 616 922 15 371 557 145% 36 463 536 35 044 216 96% Operational 1 745 414 1 750 363 100% 1 745 414 1 543 250 88% 4 163 440 3 698 473 89% 7 654 268 6 992 085 91% 23 700 856 22 275 375 94% Capital 309 789 34 421 11% 309 789 1 380 261 446% 309 929 1 644 012 530% 929 507 3 058 693 329% 3 717 608 3 525 054 95% Operational 1 260 392 1 307 716 104% 1 260 392 946 537 75% 1 261 930 1 292 523 102% 3 782 714 3 546 776 94% 14 676 164 13 651 633 93% Capital 50 415 21 317 42% 50 415 246 152 488% 50 435 6 906 14% 151 265 274 375 181% 605 000 540 449 89% Operational 15 665 523 12 485 339 80% 15 665 523 16 537 779 106% 33 933 591 33 761 031 99% 65 264 637 62 784 149 96% 206 907 982 203 239 623 98% Capital 558 395 413 558 74% 558 395 297 392 53% 5 558 649 5 511 807 99% 6 675 439 6 222 757 93% 11 700 994 11 674 046 100% Operational 2 818 987 1 301 355 46% 2 818 987 2 034 317 72% 12 974 072 12 160 083 94% 18 612 046 15 495 754 83% 44 289 626 33 108 931 75% Capital 94 136 35 673 38% 94 136 131 750 140% 94 198 193 905 206% 282 470 361 328 128% 1 129 694 919 685 81% Operational 2 795 665 2 808 034 100% 2 795 665 1 835 173 66% 10 541 943 4 092 021 39% 16 133 273 8 735 227 54% 41 592 136 37 813 010 91% Capital 3 012 639 1 024 566 34% 3 012 639 4 380 427 145% 3 014 076 10 248 460 340% 9 039 354 15 653 452 173% 36 153 105 34 319 055 95% Operational 403 120 354 297 88% 403 120 366 459 91% 680 708 817 103 120% 1 486 948 1 537 859 103% 5 429 708 4 976 261 92% Capital 625-0% 625 5 158 825% 625-0% 1 875 5 158 275% 7 500 5 158 69% Operational 2 362 935 2 242 295 95% 2 362 935 2 206 606 93% 16 485 981 13 466 303 82% 21 211 851 17 915 204 84% 42 574 921 36 872 786 87% Capital 76 996 180 570 235% 76 996 10 314 13% 77 044 257 900 335% 231 036 448 784 194% 924 000 914 675 99% Operational 39 605 926 37 923 845 96% 39 730 310 40 599 116 102% 169 501 282 98 103 114 58% 248 837 518 176 626 075 71% 614 443 575 565 905 391 92.10% Capital 6 974 841 3 661 460 52% 6 974 841 10 348 306 148% 13 978 186 27 386 337 196% 27 927 868 41 396 103 148% 90 701 437 86 942 337 95.86% 5
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3.2.2 OPERATING REVENUE ACTUAL RECEIPTS VERSUS BILLING PER SERVICE Apr-17 May-17 Jun-17 Quarter 4 2016/2017 Debtors Actual Debtors Actual Debtors Actual Debtors Actual % Raised Payments Raised Payments Raised Payments Raised Payments ELECTRICITY 21 803 365.92 19 392 656.91 22 604 492.13 22 984 609.27 22 328 883.84 21 758 005.08 66 736 741.89 64 135 271.26 96% RATES 6 339 832.64 5 969 138.11 6 398 945.39 13 146.54 12 252.85 15 244.68 12 751 030.88 5 997 529.33 47% SEWERAGE 4 280 419.77 2 233 128.16 4 283 343.60 2 442 079.75 4 286 069.81 2 304 973.63 12 849 833.18 6 980 181.54 54% AVAILABILITY 969 827.69 875 875.17 954 430.66 1 121 257.32 921 145.34 825 147.67 2 845 403.69 2 822 280.16 99% HOUSING 30 483.46 28 242.04 30 502.43 31 029.65 30 482.87 28 643.16 91 468.76 87 914.85 96% WATER 5 037 739.64 3 622 707.67 5 515 736.49 5 013 738.84 5 310 295.88 4 271 831.84 15 863 772.01 12 908 278.35 81% REFUSE 2 750 378 1 548 428.87 2 753 890.05 1 694 290.26 2 757 524.38 1 608 891.53 8 261 787.51 4 851 610.66 59% OTHER 1 363 603.47 2 226 586.78 924 608.77 7 675 425.30 6 333 882.44 7 165 393.14 8 622 094.68 17 067 405.22 198% 42 575 645.67 35 896 763.71 43 465 949.52 40 975 576.93 41 980 537.41 37 978 130.73 128 022 132.60 114 850 471.37 89.71% 2015/2016 Apr-16 May-16 Jun-16 Quarter 4 Debtors Actual Debtors Actual Debtors Actual Debtors Actual % Raised Payments Raised Payments Raised Payments Raised Payments ELECTRICITY 20 027 786.99 19 569 743.80 20 489 581.77 19 201 299.87 20 025 890.63 19 392 079.77 60 543 259.39 58 163 123.44 96% RATES 5 835 273.54 5 944 065.02 5 753 916.40 5 753 506 5 699 244.93 5 924 141.59 17 288 434.87 17 621 709.67 102% SEWERAGE 3 769 846.38 2 058 831.46 3 770 198.52 2 037 176.38 3 774 024.50 2 011 452.66 11 314 069.40 6 107 460.50 54% AVAILABILITY 958 401.54 960 126.30 892 109.66 952 800.76 865 255.18 1 010 141.21 2 715 766.38 2 923 068.27 108% HOUSING 30 075.99 25 990.39 30 077.44 29 203.50 30 083.80 25 974.65 90 237.23 81 168.54 90% WATER 4 080 557.64 3 682 995.02 4 209 612.33 3 189 218.69 4 098 755.49 3 327 205.97 12 388 925.46 10 199 419.68 82% REFUSE 2 514 212.14 1 506 368.25 2 516 431.13 1 487 925.56 2 517 274.03 1 454 466.11 7 547 917.30 4 448 759.92 59% OTHER 1 099 622.65 2 099 435.48 1 163 411.72 2 087 408.65 1 003 176.48 2 051 451.43 3 266 210.85 6 238 295.56 191% 38 315 776.87 35 847 555.72 38 825 338.97 34 738 536.47 38 013 705.04 35 196 913.39 115 154 820.88 105 783 005.58 91.86% The payment rate of 89.71% for the Fourth quarter of the 2016/17 financial year shows a slight decline when compared to the rate of 91.86% for the 2015/16 financial year. The actual payments refer to amounts received for the previous month s debtors raised. Credit control processes are consistently reinforced to ensure that all monies due are collected. 7
3.2.3 Revenue by source against Annual Budget WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q4 Fourth Quarter 2015/16 Budget Year 2016/17 Description 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 79 973 85 129 85 129 6 266 89 855 85 129 4 726 6% 85 129 Property rates - penalties & collection Serv ice charges - electricity rev enue 219 016 235 449 236 599 20 006 232 882 236 599 (3 717) -2% 236 599 Serv ice charges - w ater rev enue 41 459 46 904 47 604 3 518 46 067 47 604 (1 537) -3% 47 604 Serv ice charges - sanitation rev enue 26 506 28 509 29 409 796 26 782 29 409 (2 627) -9% 29 409 Serv ice charges - refuse rev enue 18 377 20 405 20 905 746 19 366 20 905 (1 539) -7% 20 905 Serv ice charges - other Rental of facilities and equipment 3 646 3 586 3 586 123 4 183 3 586 596 17% 3 586 Interest earned - ex ternal inv estments 20 215 17 300 23 800 19 998 27 079 23 800 3 279 14% 23 800 Interest earned - outstanding debtors 1 749 1 483 1 483 135 1 906 1 483 423 29% 1 483 Div idends receiv ed Fines 17 351 28 236 28 236 30 274 28 236 (27 962) -99% 28 236 Licences and permits 3 768 3 475 3 475 322 3 891 3 475 416 12% 3 475 Agency serv ices 3 556 2 939 2 939 344 3 849 2 939 910 31% 2 939 Transfers recognised - operational 91 626 103 246 96 530 59 275 96 530 (37 255) -39% 96 530 Other rev enue 22 461 16 866 19 959 1 884 22 269 19 959 2 311 12% 19 959 Gains on disposal of PPE 4 894 200 200 377 4 505 200 4 305 0% 200 Total Revenue (excluding capital transfers and contributions) 554 598 593 726 599 853 54 547 542 182 599 853 (57 671) -10% 599 853 The statement of Financial Performance compares the expenditure and revenue against the budget for the period ended 30 June 2017. Service charges Water stands at 3% below YTD budgeted projections and can be attributed that the consumer is saving water due to the level 3 water restrictions that is applicable. Rental of facilities and equipment are 17% above budgeted projections due to higher than normal rental of Caravan Sites in Yzerfontein. Interest earned external investments are 14% above due to an increase in the interest rates. Revenue received from Fines is at 99% below YTD budgeted projections. The largest portion of Fines must still be recognised for 30 June 2017 as a result of the reconciliation process associated with the payments received by TMT. Transfers recognised operational currently stands at 39% below YTD budget projections. This includes the equitable share grant that was received, whereas the other grants must still be recognized for June 2017. Gains on disposal of PPE are revenue from Sale of land transactions/auction that was under budgeted. Revenue received for the month of June 2017 was R54.5 million and stands at 10% below the budgeted projections. Year end transactions are still being processed which will influence the performance more positively.
3.2.4 Expenditure by source against Annual Budget WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q4 Fourth Quarter Expenditure By Type Employ ee related costs 156 127 175 657 174 437 12 610 154 698 174 437 (19 739) -11% 174 437 Remuneration of councillors 8 644 9 243 9 243 744 8 957 9 243 (286) -3% 9 243 Debt impairment 10 488 17 983 17 983 17 983 (17 983) -100% 17 983 Depreciation & asset impairment 73 761 83 678 82 178 6 765 81 178 82 178 (1 000) -1% 82 178 Finance charges 14 484 13 923 13 923 6 832 13 854 13 923 (69) 0% 13 923 Bulk purchases 187 834 212 388 206 167 21 018 184 830 206 167 (21 337) -10% 206 167 Other materials Contracted serv ices 3 661 4 239 4 239 376 3 981 4 239 (258) -6% 4 239 Transfers and grants 2 033 2 137 2 107 82 1 803 2 107 (304) -14% 2 107 Other ex penditure 93 986 119 740 111 990 9 787 81 680 111 990 (30 310) -27% 111 990 Loss on disposal of PPE 4 271 2 251 2 251 2 251 (2 251) -100% 2 251 Total Expenditure 555 289 641 239 624 518 58 215 530 981 624 518 (93 537) -15% 624 518 Surplus/(Deficit) (692) (47 513) (24 665) (3 668) 11 202 (24 665) 35 866 (0) (24 665) Transfers recognised - capital 57 286 34 049 35 419 35 419 (35 419) (0) 35 419 Contributions recognised - capital 980 666 999 999 (999) (0) 999 Contributed assets - Surplus/(Deficit) after capital 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 transfers & contributions Taxation Surplus/(Deficit) after taxation 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 Attributable to minorities Surplus/(Deficit) attributable to 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 Share of surplus/ (deficit) of Surplus/ (Deficit) for the year 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 Employee Related Cost stands at 11% below the YTD budgeted projections and year end transactions are still being processed. Debt impairment in terms of debtors and traffic fines must still be recognized for 30 June 2017. Bulk purchases stand at 10% below the YTD budgeted projections and is linked to the under performance of Service charges Water. Other expenditure stand at 27% below the YTD budgeted projections and year end transactions are still being processed. Expenditure for the month of June 2017 was R58.2 million whilst the overall YTD performance stands at 15% below the budgeted projections. Year end transactions are still being processed in this regard. 9
3.2.5 Capital expenditure and graphs against Annual Budget WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) - Q4 Fourth 2015/16 Budget Year 2016/17 Vote Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % Capital Expenditure - Standard Classification Governance and administration 5 242 4 935 8 057 251 7 704 8 065 (361) -4% 8 057 Ex ecutiv e and council 546 855 818 113 799 818 (19) -2% 818 Budget and treasury office 920 15 21 2 21 21 (0) -1% 21 Corporate serv ices 3 777 4 065 7 218 135 6 884 7 226 (342) -5% 7 218 Community and public safety 37 311 22 416 25 387 3 686 20 989 25 543 (4 553) -18% 25 387 Community and social serv ices 458 1 530 580 91 358 568 (210) -37% 580 Sport and recreation 1 657 17 356 18 907 2 274 15 040 19 075 (4 034) -21% 18 907 Public safety 915 510 510 225 510 510 (0) 0% 510 Housing 34 281 3 020 5 390 1 096 5 082 5 390 (309) -6% 5 390 Economic and environmental services 21 283 18 905 20 292 3 425 18 758 21 604 (2 846) -13% 20 292 Planning and dev elopment 325 40 40 8 40 40 0 1% 40 Road transport 20 959 18 865 20 252 3 416 18 717 21 564 (2 847) -13% 20 252 Trading services 23 106 28 434 27 692 1 137 24 084 26 216 (2 132) -8% 27 692 Electricity 11 423 8 441 8 441 800 8 349 8 441 (92) -1% 8 441 Water 8 028 9 615 9 834 304 7 879 9 834 (1 955) -20% 9 834 Waste w ater management 3 640 8 834 7 465 31 5 904 5 989 (85) -1% 7 465 Waste management 14 1 543 1 953 2 1 953 1 953 (0) 0% 1 953 Total Capital Expenditure - Standard Classification 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 81 428 Funded by: National Gov ernment 22 709 24 640 25 940 2 055 22 605 25 940 (3 334) -13% 25 940 Prov incial Gov ernment 34 541 9 409 9 479 1 499 7 538 9 479 (1 941) -20% 9 479 Transfers recognised - capital 57 250 34 049 35 419 3 554 30 143 35 419 (5 276) -15% 35 419 Public contributions & donations 2 459 666 999 999 (999) -100% 999 Internally generated funds 27 234 39 975 45 011 4 945 41 392 45 011 (3 618) -8% 45 011 Total Capital Funding 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 81 428 Capital expenditure for the month of June amounts to R8 498 339. As at 30 June 2017 the total YTD capital expenditure amounts to R71 535 633 and stands at 12% below the projected YTD expenditure. Payments and year end journals are still being processed for 30 June 2017 and therefore the current performance must be viewed as interim figures. 10
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3.2.6 PERFORMANCE INDICATORS WC015 Swartland - Supporting Table SC2 Monthly Budget Statement - performance indicators - Q4 Fourth Quarter Description of financial indicator Basis of calculation Original Budget Budget Year 2016/17 Adjusted YearTD Budget actual Full Year Forecast Borrowing Management Capital Charges to Operating Expenditure Interest & principal paid/operating Ex penditure 15.2% 15.4% 1.5% 15.2% Borrow ed funding of 'ow n' capital ex penditure Borrow ings/capital ex penditure ex cl. transfers and grants 0.0% 0.0% 0.0% 0.0% Safety of Capital Debt to Equity Loans, Accounts Pay able, Ov erdraft & Tax Prov ision/ Funds & Reserv es 0.12 0.12 0.13 0.12 Gearing Long Term Borrow ing/ Funds & Reserv es 1.24 1.24 0.88 1.24 Liquidity Current Ratio Current assets/current liabilities 3 : 1 2.9 : 1 3:1 3 : 1 Liquidity Ratio Monetary Assets/Current Liabilities 2 : 1 2 : 1 3:1 2 : 1 Revenue Management Annual Debtors Collection Rate Last 12 Mths Receipts/ Last 12 Mths Billing 95.0% 95.00% 94.50% 95.0% (Payment Lev el %) Outstanding Debtors to Rev enue Total Outstanding Debtors to Annual Rev enue 16.6% 16.6% 10.3% 13.4% Longstanding Debtors Recov ered Debtors > 12 Mths Recov ered/total Debtors > 16.6% 16.6% 10.2% 16.6% 12 Months Old Creditors Management Creditors Sy stem Efficiency % of Creditors Paid Within Terms (w ithin MFMA s 65(e)) 100% 98.9% 100% Funding of Provisions Percentage Of Prov isions Not Funded Unfunded Prov isions/total Prov isions Other Indicators Electricity Distribution Losses % Volume (units purchased and generated less units 5.81% 5.81% 5.80% 5.81% sold)/units purchased and generated Water Distribution Losses % Volume (units purchased and ow n source less units 15.36% 15.36% 16.54% 15.36% sold)/total units purchased and ow n source Employ ee costs Employ ee costs/total Rev enue - capital rev enue 29.6% 29.1% 28.5% 29.1% Repairs & Maintenance R&M/Total Rev enue - capital rev enue 7.9% 7.7% 5.4% 7.7% Interest & Depreciation I&D/Total Rev enue - capital rev enue 16.4% 16.0% 17.5% 16.4% IDP regulation financial viability indicators i. Debt cov erage (Total Operating Rev enue - Operating Grants)/Debt serv ice pay ments due w ithin financial y ear) ii. O/S Serv ice Debtors to Rev enue Total outstanding serv ice debtors/annual rev enue received for serv ices iii. Cost cov erage (Av ailable cash + Inv estments)/monthly fix ed operational ex penditure 18.3 18.3 34.68 18.3 23.4% 23.4% 14.5% 23.4% 5.8 5.8 5.8 5.8
Section 4 In-year budget statement tables 4.1 Monthly budget statements 4.1.1 Table C1: s71 Monthly Budget Statement Summary WC015 Swartland - Table C1 Monthly Budget Statement Summary - Q4 Fourth Quarter 2015/16 Budget Year 2016/17 Description 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 79 973 85 129 85 129 6 266 89 855 85 129 4 726 6% 85 129 Serv ice charges 305 358 331 267 334 517 25 066 325 096 334 517 (9 420) -3% 334 517 Inv estment rev enue 20 215 17 300 23 800 19 998 27 079 23 800 3 279 14% 23 800 Transfers recognised - operational 91 626 103 246 96 530 59 275 96 530 (37 255) -39% 96 530 Other ow n rev enue 57 425 56 785 59 877 3 216 40 877 59 877 (19 001) -32% 59 877 Total Revenue (excluding capital transfers 554 598 593 726 599 853 54 547 542 182 599 853 (57 671) -10% 599 853 and contributions) Employ ee costs 156 127 175 657 174 437 12 610 154 698 174 437 (19 739) -11% 174 437 Remuneration of Councillors 8 644 9 243 9 243 744 8 957 9 243 (286) -3% 9 243 Depreciation & asset impairment 73 761 83 678 82 178 6 765 81 178 82 178 (1 000) -1% 82 178 Finance charges 14 484 13 923 13 923 6 832 13 854 13 923 (69) -0% 13 923 Materials and bulk purchases 187 834 212 388 206 167 21 018 184 830 206 167 (21 337) -10% 206 167 Transfers and grants 2 033 2 137 2 107 82 1 803 2 107 (304) -14% 2 107 Other ex penditure 112 407 144 213 136 464 10 163 85 661 136 464 (50 802) -37% 136 464 Total Expenditure 555 289 641 239 624 518 58 215 530 981 624 518 (93 537) -15% 624 518 Surplus/(Deficit) (692) (47 513) (24 665) (3 668) 11 202 (24 665) 35 866-145% (24 665) Transfers recognised - capital 57 286 34 049 35 419 35 419 (35 419) -100% 35 419 Contributions & Contributed assets 980 666 999 999 (999) -100% 999 Surplus/(Deficit) after capital transfers & contributions 57 575 (12 798) 11 753 (3 668) 11 202 11 753 (551) -5% 11 753 Share of surplus/ (deficit) of associate Surplus/ (Deficit) for the year 57 575 (12 798) 11 753 (3 668) 11 202 11 753 (551) -5% 11 753 Capital expenditure & funds sources Capital expenditure 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 80 408 Capital transfers recognised 57 250 34 049 35 419 3 554 30 143 35 419 (5 276) -15% 35 419 Public contributions & donations 2 459 666 999 999 (999) -100% 999 Borrow ing Internally generated funds 27 234 39 975 45 011 4 945 41 392 45 011 (3 618) -8% 45 011 Total sources of capital funds 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 81 428 Financial position Total current assets 385 451 335 897 429 374 465 936 429 374 Total non current assets 1 805 136 1 792 536 1 724 196 1 801 093 1 724 196 Total current liabilities 102 999 114 647 109 171 142 048 109 171 Total non current liabilities 193 517 191 015 191 015 187 868 191 015 Community wealth/equity 1 894 070 1 822 772 1 853 385 1 937 113 1 853 385 Cash flows Net cash from (used) operating 144 803 82 199 114 170 345 721 112 386 114 269 1 884 2% 114 170 Net cash from (used) inv esting (86 502) (74 469) (81 207) (8 117) (64 756) (81 207) (16 452) 20% (81 207) Net cash from (used) financing (4 712) (4 462) (4 462) (2 176) (4 168) (4 562) (393) (4 462) Cash/cash equivalents at the month/year end 299 134 230 191 327 634 335 428 342 596 327 634 (14 962) -5% 327 634 Debtors & creditors analysis 0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys 181 Dys- 1 Yr Over 1Yr Total Debtors Age Analysis Total By Income Source 29 557 5 811 860 606 536 477 1 279 9 422 48 548 Creditors Age Analysis Total Creditors 12 384 1 228 34 23 13 669 13
4.1.2 Table C2: Monthly Budget Statement - Financial Performance (standard classification) WC015 Swartland - Table C2 Monthly Budget Statement - Financial Performance (standard classification) - Q4 Fourth Budget Year 2016/17 Description Original Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % Revenue - Standard Governance and administration 133 242 26 950 148 162 140 570 7 592 5% 140 570 Ex ecutiv e and council 125 20 272 463 (190) -41% 463 Budget and treasury office 129 014 26 849 146 933 135 946 10 988 8% 135 946 Corporate serv ices 4 102 81 957 4 162 (3 205) -77% 4 162 Community and public safety 78 534 187 4 942 71 105 (66 162) -93% 71 105 Community and social serv ices 11 640 107 1 084 10 736 (9 652) -90% 10 736 Sport and recreation 17 770 28 3 312 19 285 (15 972) -83% 19 285 Public safety 28 896 36 361 28 896 (28 535) -99% 28 896 Housing 20 228 16 184 12 188 (12 004) -98% 12 188 Health Economic and environmental services 30 281 1 213 11 834 31 184 (19 350) -62% 31 184 Planning and dev elopment 2 469 495 3 469 3 039 431 14% 3 039 Road transport 27 813 718 8 365 28 146 (19 781) -70% 28 146 Env ironmental protection Trading services 386 361 26 195 377 221 393 388 (16 168) -4% 393 388 Electricity 241 995 20 098 237 930 244 642 (6 712) -3% 244 642 Water 59 467 3 946 54 269 61 067 (6 798) -11% 61 067 Waste w ater management 51 681 1 220 52 572 53 881 (1 308) -2% 53 881 Waste management 33 218 931 32 449 33 799 (1 350) -4% 33 799 Other 23 2 23 23 (0) 0% 23 Total Revenue - Standard 628 441 54 547 542 182 636 271 (94 089) -15% 636 271 Expenditure - Standard Governance and administration 96 491 6 394 73 125 94 100 (20 975) -22% 95 708 Ex ecutiv e and council 21 390 1 316 18 664 20 671 (2 007) -10% 20 652 Budget and treasury office 39 689 1 805 24 550 37 369 (12 819) -34% 39 280 Corporate serv ices 35 412 3 273 29 911 36 060 (6 149) -17% 35 776 Community and public safety 103 223 7 358 67 414 91 963 (24 549) -27% 91 620 Community and social serv ices 17 744 1 576 15 626 17 764 (2 138) -12% 17 743 Sport and recreation 21 291 1 405 17 585 20 325 (2 740) -13% 20 298 Public safety 40 023 2 020 23 539 39 976 (16 437) -41% 39 680 Housing 24 165 2 358 10 664 13 898 (3 234) -23% 13 898 Health Economic and environmental services 89 028 6 100 72 575 89 019 (16 443) -18% 88 892 Planning and dev elopment 12 640 1 315 11 537 12 733 (1 196) -9% 12 715 Road transport 76 388 4 784 61 038 76 285 (15 247) -20% 76 177 Env ironmental protection Trading services 351 194 38 327 316 702 348 163 (31 461) -9% 347 025 Electricity 216 746 22 408 196 901 216 316 (19 415) -9% 216 717 Water 59 525 4 294 49 488 55 527 (6 040) -11% 54 901 Waste w ater management 45 409 9 006 43 830 46 629 (2 800) -6% 46 035 Waste management 29 514 2 619 26 484 29 691 (3 207) -11% 29 372 Other 1 303 35 1 164 1 273 (109) -9% 1 273 Total Expenditure - Standard 641 239 58 215 530 981 624 518 (93 537) -15% 624 518 Surplus/ (Deficit) for the year (12 798) (3 668) 11 202 11 753 (551) -5% 11 753 14
4.1.3 Table C3: Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) WC015 Swartland - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - Q4 Fourth Vote Description 2015/16 Budget Year 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 Vote 1 - Corporate Serv ices 9 504 10 510 10 550 66 769 10 550 (9 781) -92.7% 10 550 Vote 2 - Civ il Serv ices 167 793 185 167 191 411 6 268 141 497 191 411 (49 913) -26.1% 191 411 Vote 3 - Council 358 125 325 20 272 325 (53) -16.3% 325 Vote 4 - Electricity Serv ices 236 095 241 995 244 642 20 098 237 930 244 642 (6 712) -2.7% 244 642 Vote 5 - Financial Serv ices 121 326 129 014 135 946 26 849 146 933 135 946 10 988 8.1% 135 946 Vote 6 - Dev elopment Serv ices 52 711 26 302 17 932 541 6 664 17 932 (11 268) -62.8% 17 932 Vote 7 - Municipal Manager 280 137 137 (137) - 137 Vote 8 - Protection Serv ices 24 797 35 328 35 328 704 8 116 35 328 (27 211) -77.0% 35 328 Total Revenue by Vote 612 865 628 441 636 271 54 547 542 182 636 271 (94 089) -14.8% 636 271 Expenditure by Vote Vote 1 - Corporate Serv ices 22 115 23 869 24 712 2 121 21 305 24 712 (3 407) -13.8% 24 712 Vote 2 - Civ il Serv ices 204 915 240 547 234 713 23 302 206 052 236 739 (30 687) -1% 234 713 Vote 3 - Council 13 652 14 678 14 473 934 13 564 14 492 (928) -6.4% 14 473 Vote 4 - Electricity Serv ices 203 026 226 664 226 622 23 067 204 905 226 193 (21 288) -9.4% 226 622 Vote 5 - Financial Serv ices 32 921 39 689 39 280 1 805 24 550 37 369 (12 819) -34.3% 39 280 Vote 6 - Dev elopment Serv ices 37 145 41 452 31 253 4 103 25 900 31 296 (5 397) -17.2% 31 253 Vote 7 - Municipal Manager 4 976 6 712 6 179 382 5 100 6 179 (1 079) -17.5% 6 179 Vote 8 - Protection Serv ices 36 540 47 628 47 286 2 501 29 605 47 537 (17 932) -37.7% 47 286 Total Expenditure by Vote 555 289 641 239 624 518 58 215 530 981 624 518 (93 537) -15.0% 624 518 Surplus/ (Deficit) for the year 57 575 (12 798) 11 753 (3 668) 11 202 11 753 (551) -4.7% 11 753 15
4.1.4 Table C4: Monthly Budget Statement - Financial Performance (revenue and expenditure) WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q4 Fourth Quarter 2015/16 Budget Year 2016/17 Description 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 79 973 85 129 85 129 6 266 89 855 85 129 4 726 6% 85 129 Property rates - penalties & collection Serv ice charges - electricity rev enue 219 016 235 449 236 599 20 006 232 882 236 599 (3 717) -2% 236 599 Serv ice charges - w ater rev enue 41 459 46 904 47 604 3 518 46 067 47 604 (1 537) -3% 47 604 Serv ice charges - sanitation rev enue 26 506 28 509 29 409 796 26 782 29 409 (2 627) -9% 29 409 Serv ice charges - refuse rev enue 18 377 20 405 20 905 746 19 366 20 905 (1 539) -7% 20 905 Serv ice charges - other Rental of facilities and equipment 3 646 3 586 3 586 123 4 183 3 586 596 17% 3 586 Interest earned - ex ternal inv estments 20 215 17 300 23 800 19 998 27 079 23 800 3 279 14% 23 800 Interest earned - outstanding debtors 1 749 1 483 1 483 135 1 906 1 483 423 29% 1 483 Div idends receiv ed Fines 17 351 28 236 28 236 30 274 28 236 (27 962) -99% 28 236 Licences and permits 3 768 3 475 3 475 322 3 891 3 475 416 12% 3 475 Agency serv ices 3 556 2 939 2 939 344 3 849 2 939 910 31% 2 939 Transfers recognised - operational 91 626 103 246 96 530 59 275 96 530 (37 255) -39% 96 530 Other rev enue 22 461 16 866 19 959 1 884 22 269 19 959 2 311 12% 19 959 Gains on disposal of PPE 4 894 200 200 377 4 505 200 4 305 0% 200 Total Revenue (excluding capital transfers and contributions) 554 598 593 726 599 853 54 547 542 182 599 853 (57 671) -10% 599 853 Expenditure By Type Employ ee related costs 156 127 175 657 174 437 12 610 154 698 174 437 (19 739) -11% 174 437 Remuneration of councillors 8 644 9 243 9 243 744 8 957 9 243 (286) -3% 9 243 Debt impairment 10 488 17 983 17 983 17 983 (17 983) -100% 17 983 Depreciation & asset impairment 73 761 83 678 82 178 6 765 81 178 82 178 (1 000) -1% 82 178 Finance charges 14 484 13 923 13 923 6 832 13 854 13 923 (69) 0% 13 923 Bulk purchases 187 834 212 388 206 167 21 018 184 830 206 167 (21 337) -10% 206 167 Other materials Contracted serv ices 3 661 4 239 4 239 376 3 981 4 239 (258) -6% 4 239 Transfers and grants 2 033 2 137 2 107 82 1 803 2 107 (304) -14% 2 107 Other ex penditure 93 986 119 740 111 990 9 787 81 680 111 990 (30 310) -27% 111 990 Loss on disposal of PPE 4 271 2 251 2 251 2 251 (2 251) -100% 2 251 Total Expenditure 555 289 641 239 624 518 58 215 530 981 624 518 (93 537) -15% 624 518 Surplus/(Deficit) (692) (47 513) (24 665) (3 668) 11 202 (24 665) 35 866 (0) (24 665) Transfers recognised - capital 57 286 34 049 35 419 35 419 (35 419) (0) 35 419 Contributions recognised - capital 980 666 999 999 (999) (0) 999 Contributed assets - Surplus/(Deficit) after capital transfers & contributions 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 Taxation Surplus/(Deficit) after taxation 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 Attributable to minorities Surplus/(Deficit) attributable to 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 Share of surplus/ (deficit) of Surplus/ (Deficit) for the year 57 575 (12 798) 11 753 (3 668) 11 202 11 753 11 753 16
4.1.5 Table C5: Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) - Q4 Fourth 2015/16 Budget Year 2016/17 Vote Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % Multi-Year expenditure appropriation Vote 1 - Corporate Serv ices 2 084 3 000 3 000 135 2 706 3 000 (294) -10% 3 000 Vote 2 - Civ il Serv ices 3 535 6 250 10 600 825 5 158 5 270 (113) -2% 10 600 Vote 6 - Dev elopment Serv ices 1 020 Vote 8 - Protection Serv ices 225 225 225 225 (0) 0% Total Capital Multi-year expenditure 5 619 9 475 14 620 1 185 8 088 8 495 (407) -5% 13 600 Single Year expenditure appropriation Vote 1 - Corporate Serv ices 1 441 1 075 4 178 2 4 108 4 178 (70) -2% 4 178 Vote 2 - Civ il Serv ices 31 509 50 523 48 420 5 292 44 770 53 750 (8 980) -17% 48 420 Vote 3 - Council 540 805 705 106 696 705 (9) -1% 705 Vote 4 - Electricity Serv ices 11 674 8 441 8 441 800 8 349 8 441 (92) -1% 8 441 Vote 5 - Financial Serv ices 920 15 21 2 21 21 (0) -1% 21 Vote 6 - Dev elopment Serv ices 34 319 4 020 4 420 1 103 5 116 5 440 (324) -6% 4 420 Vote 7 - Municipal Manager 5 50 113 7 103 113 (10) -9% 113 Vote 8 - Protection Serv ices 915 285 510 285 285 (0) 0% 510 Total Capital single-year expenditure 81 323 65 215 66 808 7 313 63 447 72 933 (9 486) -13% 66 808 Total Capital Expenditure 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 80 408 Capital Expenditure - Standard Classification Governance and administration 5 242 4 935 8 057 251 7 704 8 065 (361) -4% 8 057 Ex ecutiv e and council 546 855 818 113 799 818 (19) -2% 818 Budget and treasury office 920 15 21 2 21 21 (0) -1% 21 Corporate serv ices 3 777 4 065 7 218 135 6 884 7 226 (342) -5% 7 218 Community and public safety 37 311 22 416 25 387 3 686 20 989 25 543 (4 553) -18% 25 387 Community and social serv ices 458 1 530 580 91 358 568 (210) -37% 580 Sport and recreation 1 657 17 356 18 907 2 274 15 040 19 075 (4 034) -21% 18 907 Public safety 915 510 510 225 510 510 (0) 0% 510 Housing 34 281 3 020 5 390 1 096 5 082 5 390 (309) -6% 5 390 Economic and environmental services 21 283 18 905 20 292 3 425 18 758 21 604 (2 846) -13% 20 292 Planning and dev elopment 325 40 40 8 40 40 0 1% 40 Road transport 20 959 18 865 20 252 3 416 18 717 21 564 (2 847) -13% 20 252 Trading services 23 106 28 434 27 692 1 137 24 084 26 216 (2 132) -8% 27 692 Electricity 11 423 8 441 8 441 800 8 349 8 441 (92) -1% 8 441 Water 8 028 9 615 9 834 304 7 879 9 834 (1 955) -20% 9 834 Waste w ater management 3 640 8 834 7 465 31 5 904 5 989 (85) -1% 7 465 Waste management 14 1 543 1 953 2 1 953 1 953 (0) 0% 1 953 Total Capital Expenditure - Standard Classification 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 81 428 Funded by: National Gov ernment 22 709 24 640 25 940 2 055 22 605 25 940 (3 334) -13% 25 940 Prov incial Gov ernment 34 541 9 409 9 479 1 499 7 538 9 479 (1 941) -20% 9 479 Transfers recognised - capital 57 250 34 049 35 419 3 554 30 143 35 419 (5 276) -15% 35 419 Public contributions & donations 2 459 666 999 999 (999) -100% 999 Internally generated funds 27 234 39 975 45 011 4 945 41 392 45 011 (3 618) -8% 45 011 Total Capital Funding 86 942 74 690 81 428 8 498 71 536 81 428 (9 893) -12% 81 428 17
4.1.6 Table C6: Monthly Budget Statement - Financial Position WC015 Swartland - Table C6 Monthly Budget Statement - Financial Position - Q4 Fourth Quarter Description 2015/16 Budget Year 2016/17 Audited Adjusted Original Budget YearTD actual Outcome Budget Full Year Forecast R thousands ASSETS Current assets Cash 299 134 230 191 340 192 376 953 340 192 Consumer debtors 47 940 60 417 58 792 55 658 58 792 Other debtors 28 845 37 864 21 553 23 797 21 553 Current portion of long-term receiv ables 18 21 21 22 21 Inv entory 9 513 7 404 8 817 9 506 8 817 Total current assets 385 451 335 897 429 374 465 936 429 374 Non current assets Long-term receiv ables 179 169 169 169 Inv estment property 29 171 26 381 29 146 29 171 29 146 Property, plant and equipment 1 772 526 1 763 075 1 692 376 1 768 683 1 692 376 Intangible assets 2 480 2 142 1 735 2 480 1 735 Other non-current assets 780 770 770 758 770 Total non current assets 1 805 136 1 792 536 1 724 196 1 801 093 1 724 196 TOTAL ASSETS 2 190 587 2 128 434 2 153 570 2 267 029 2 153 570 LIABILITIES Current liabilities Borrow ing 4 451 5 263 5 263 5 263 Consumer deposits 9 377 10 069 10 069 10 105 10 069 Trade and other pay ables 82 482 92 650 87 173 122 146 87 173 Prov isions 6 690 6 666 6 666 9 797 6 666 Total current liabilities 102 999 114 647 109 171 142 048 109 171 Non current liabilities Borrow ing 129 033 124 093 124 093 123 384 124 093 Prov isions 64 484 66 922 66 922 64 484 66 922 Total non current liabilities 193 517 191 015 191 015 187 868 191 015 TOTAL LIABILITIES 296 516 305 662 300 185 329 916 300 185 NET ASSETS 1 894 070 1 822 772 1 853 385 1 937 113 1 853 385 COMMUNITY WEALTH/EQUITY Accumulated Surplus/(Deficit) 1 753 152 1 722 539 1 753 152 1 796 396 1 753 152 Reserv es 140 918 100 232 100 232 140 717 100 232 TOTAL COMMUNITY WEALTH/EQUITY 1 894 070 1 822 772 1 853 385 1 937 113 1 853 385 18
4.1.7 Table C7: Monthly Budget Statement - Cash Flow WC015 Swartland - Table C7 Monthly Budget Statement - Cash Flow - Q4 Fourth Quarter 2015/16 Budget Year 2016/17 Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % CASH FLOW FROM OPERATING ACTIVITIES Receipts Property rates, penalties & collection charges 79 973 82 703 82 575 6 360 84 448 82 575 1 874 2% 82 575 Serv ice charges 305 358 321 826 324 481 25 925 305 687 324 481 (18 794) -6% 324 481 Other rev enue 56 270 33 233 37 446 360 883 814 876 37 446 777 430 2076% 37 446 Gov ernment - operating 91 626 110 396 112 710 119 695 111 178 8 517 8% 112 710 Gov ernment - capital 58 267 39 124 38 792 19 648 38 792 (19 144) -49% 38 792 Interest 20 215 18 741 25 238 19 998 27 084 25 238 1 846 7% 25 238 Payments Suppliers and employ ees 450 389 507 763 491 042 53 093 1 236 680 485 351 (751 329) -155% 491 042 Finance charges 14 484 13 923 13 923 6 831 13 834 17 983 4 149 23% 13 923 Transfers and Grants 2 033 2 137 2 107 7 521 8 540 2 107 (6 433) -305% 2 107 NET CASH FROM/(USED) OPERATING ACTIVITIES 144 803 82 199 114 170 345 721 112 386 114 269 1 505 341 2475% 114 170 CASH FLOWS FROM INVESTING ACTIVITIES Receipts Proceeds on disposal of PPE 419 200 200 377 4 505 200 4 305 2153% 200 Decrease (Increase) in non-current debtors 21 21 21 (21) -100% 21 Decrease (increase) other non-current receiv ables 21 Decrease (increase) in non-current investments Payments Capital assets (86 942) (74 690) (81 428) (8 495) (69 261) (81 428) (12 168) 15% (81 428) NET CASH FROM/(USED) INVESTING ACTIVITIES (86 502) (74 469) (81 207) (8 117) (64 756) (81 207) (16 452) 20% (81 207) CASH FLOWS FROM FINANCING ACTIVITIES Receipts Short term loans Borrow ing long term/refinancing Increase (decrease) in consumer deposits 570 570 123 1 481 692 789 114% 570 Payments Repay ment of borrow ing (4 712) (5 032) (5 032) (2 299) (5 649) (5 254) 396-8% (5 032) NET CASH FROM/(USED) FINANCING ACTIVITIES (4 712) (4 462) (4 462) (2 176) (4 168) (4 562) (393) 9% (4 462) NET INCREASE/ (DECREASE) IN CASH HELD 53 589 3 268 28 500 335 428 43 462 28 500 28 500 Cash/cash equiv alents at beginning: 245 545 226 923 299 134 299 134 299 134 299 134 Cash/cash equiv alents at month/y ear end: 299 134 230 191 327 634 342 596 327 634 327 634 19
PART 2 SUPPORTING DOCUMENTATION Section 5 Debtors' analysis 5.1 Supporting Table SC3 WC015 Swartland - Supporting Table SC3 Monthly Budget Statement - aged debtors - Q4 Fourth Quarter Description Budget Year 2016/17 Total NT % of Total 0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys 181 Dys-1 Yr Over 1Yr Total over 90 Code Debtors days R thousands Debtors Age Analysis By Income Source Trade and Other Receiv ables from Ex change Transactions - Water 1200 3 891 1 129 232 152 151 154 220 1 316 7 246 1 994 15% Trade and Other Receiv ables from Ex change Transactions - Electricity 1300 16 768 2 111 56 31 21 18 84 800 19 889 954 41% Receiv ables from Non-ex change Transactions - Property Rates 1400 5 389 997 171 80 53 47 542 3 609 10 888 4 332 22% Receiv ables from Ex change Transactions - Waste Water Management 1500 2 547 770 190 147 123 93 153 1 515 5 540 2 032 11% Receiv ables from Ex change Transactions - Waste Management 1600 1 864 588 154 121 91 80 261 1 503 4 661 2 056 10% Receiv ables from Ex change Transactions - Property Rental Debtors 1700 29 19 0 0 48 0 0% Interest on Arrear Debtor Accounts 1810 0% Recov erable unauthorised, irregular, fruitless and w asteful expenditure 1820 0% Other 1900 (931) 198 56 75 97 85 18 678 276 953 1% Total By Income Source 2000 29 557 5 811 860 606 536 477 1 279 9 422 48 548 12 320 100% 2015/16 - totals only 26 230 5 045 960 590 554 386 456 8 851 43 073 10 838 Debtors Age Analysis By Customer Group Organs of State 2200 1 033 14 6 3 2 1 1 81 1 143 89 2% Commercial 2300 14 444 1 268 49 26 20 32 38 1 006 16 884 1 123 35% Households 2400 12 724 4 208 749 534 490 422 1 163 7 581 27 872 10 191 57% Other 2500 1 356 320 56 43 23 21 78 753 2 650 918 5% Total By Customer Group 2600 29 557 5 811 860 606 536 477 1 279 9 422 48 548 12 320 100% Total Debtors has decreased from R49 547 834 in May 2017 to R48 547 768 in June 2017. Collection rate for June 2017 is 90.78% compared to 94.50% in May 2017. Year to date collection rate is 90.68%
5.2 Government Debt Schedule Swartland Municipality for the month ended June 2017 Rates Services Department Responsible for the Debt 0-30 Days 30-60 Days 60-90 Days > 90 Days Total 0-30 Days 30-60 Days 60-90 Days >90 Days Total Total Debt Grand Total Sec 71 Payment received for the month NPW - - 4.36 831.47 835.83 822 760.57 10 453.97 4 954.11 5 874.49 844 043.14 844 878.97 844 878.97 879 677.66 TPW - - 326.89 64 467.95 64 794.84 923.65 135.18 79.90 14 001.50 15 140.23 79 935.07 79 935.07 896.59 WCED - - - - - 38 439.92 - - - 38 439.92 38 439.92 38 439.92 42 532.76 HEALTH - - - - - 170 995.86 3 826.99 833.37 3 900.07 179 556.29 179 556.29 179 556.29 219 565.80 HOUSING - - - - - - - - - - - - 3 235.75 OTHER - DEPARTMENT OF RURAL DEVELOPMENT AND LAND REFORM - - - - - - - - - - - - 0.08 SUNDRY - - - - - - - - - - - - TOTAL OUTSTANDING - - 331.25 65 299.42 65 630.67 1 033 120.00 14 416.14 5 867.38 23 776.06 1 077 179.58 1 142 810.25 1 142 810.25-1 145 908.64 OTHER DEPARTMENT OF RURAL DEVELOPMENT AND LAND REFORM 0% WCED 3% HEALTH 16% HOUSING 0% SUNDRY 0% TPW 7% NPW 74%
Section 6 Creditors' analysis 6.1 Supporting Table SC4 WC015 Swartland - Supporting Table SC4 Monthly Budget Statement - aged creditors - Q4 Fourth Quarter Budget Year 2016/17 Prior y ear Description NT 0-31 - 61-91 - 121-151 - 181 Days - Over 1 Total totals for chart Code R thousands 30 Days 60 Days 90 Days 120 Days 150 Days 180 Days 1 Year Year (same period) Creditors Age Analysis By Customer Type Bulk Electricity 0100 Bulk Water 0200 PAYE deductions 0300 VAT (output less input) 0400 Pensions / Retirement deductions 0500 Loan repayments 0600 Trade Creditors 0700 12 384 1 228 34 23 13 669 26 264 Auditor General 0800 Other 0900 Total By Customer Type 1000 12 384 1 228 34 23 13 669 26 264 Section 7 Investment portfolio analysis 7.1 Supporting Table SC5 WC015 Swartland - Supporting Table SC5 Monthly Budget Statement - investment portfolio - Q4 Fourth Quarter Type of Expiry date of Accrued Yield for the Investments by maturity Name of institution & investment ID Period of Investment Investment investment interest for the month month 1 (%) R thousands Yrs/Months Municipality Market value at beginning of the month Change in Market market value at end value of the month STANDARD 150 Day s Fix ed Deposit 30 June 2017 8.46% 100 000 (100 000) NEDBANK 364 Day s Fix ed Deposit 30 June 2017 9.13% 100 000 (100 000) STANDARD 269 day s Fix ed Deposit 30 June 2017 8.78% 30 000 (30 000) NEDBANK 91 days Fixed Deposit 17 May 2017 7.90% ABSA Call Account 6.80% 112 258 (112 258) Municipality sub-total 342 258 (342 258) Entities N/A Entities sub-total TOTAL INVESTMENTS AND INTEREST 342 258 (342 258)
7.2 Commitments against Cash and Cash Equivalents Item Commitments against Cash & Cash Equivalents May 2017 Transactions 2016/2017 Current Month Cash & Cash Equivalents R 356 174 415 R 348 874 519 Primary Bank Account R 10 026 903 R 333 347 593 R 343 374 496 Short Term Investments (Less 6 months) R - R - Medium Term Investments (more 6 months) R 342 258 071 R -342 258 071 R - Longterm Investments R - R - Cash Floats R 3 889 440 R 1 610 582 R 5 500 022 Commitments: R 122 049 922 R 117 710 063 Ceded investments ( to DBSA) R - R - R - Investment in associate R - R - R - Unspent Borrowings R - R - R - Unspent Committed Conditional Grants R 143 927 R -11 080 R 132 847 Capital funding requirement 2016/2017 (cash resources) R 8 124 883 R -3 553 621 R 4 571 263 Cash Portion of Housing Development Fund R 10 263 R - R 10 263 Capital Replacement Reserve by 30 June R 104 271 795 R -4 944 719 R 99 327 077 Loan repayment due June R 6 815 100 R -6 815 100 R - Sinking funds R - R - EFF Roll-overs R - R - Trust Funds R - R - Year-end creditor payments (partly funded) R 2 683 953 R 10 984 661 R 13 668 614 Surplus/(Deficit) R 234 124 493 R 231 164 455 23
7.3 Withdrawals from Municipal Bank Account SWARTLAND MUNICIPALITY Withdrawals from Municipal Bank Accounts In accordance with Section 11, Sub-section 1 (b) to (j) NAME OF MUNICIPALITY: MUNICIPAL DEMARCATION CODE: QUARTER ENDED: MFMA section 11. (1) Only the accounting officer or the chief financial officer of a municipality, or any other senior financial official of the municipality acting on the written authority of the accounting officer may withdraw money or authorise the withdrawal of money fromany of the municipality 's bank accounts, and may do so only - SWARTLAND MUNICIPALITY WC015 Jun-17 Amount R 313 060 446 Reason for withdrawal To pay creditors, service providers, employee related costs, etc (b) to defray expenditure authorised in terms of section 26(4); (c) to defray unforeseeable and unavoidable expenditure authorised in terms of section 29(1); (d) in the case of a bank account opened in terms of section 12. to make payments from the account in accordance with subsection (4) of that section; (e) to pay over to a person or organ of state money received by the municipality on behalf of that person or organ of state, including - (i) money collected by the municipality on behalf of that person or organ of state by agreement; or (ii) any insurance or other payments received by the municipality for that person or organ of state; (f) to refund money incorrectly paid into a bank account; (g) to refund guarantees, sureties and security deposits; (h) for cash management and investment purposes in accordance with section 13; (i) to defray increased expenditure in terms of section 31; or R 7 875 443 R 506 145 R 120 453 093 Motor Vehicle Registration and Road Traffic Mangement Corporation. Service deposits, Community and Town Halls, Sport Club Houses, etc (j) for such other purposes as may be prescribed. 24
Section 8 Allocation and grant receipts and expenditure 8.1 Supporting Table SC6 WC015 Swartland - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - Q4 Fourth Quarter Budget Year 2016/17 Description Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance R thousands % RECEIPTS: Full Year Forecast Operating Transfers and Grants National Government: 62 210 62 210 62 210 62 210 62 210 Local Gov ernment Equitable Share 59 275 59 275 59 275 59 275 59 275 Finance Management 1 475 1 475 1 475 1 475 1 475 EPWP Incentiv e 1 460 1 460 1 460 1 460 1 460 Provincial Government: 48 186 47 847 39 561 39 561 47 847 Community Dev elopment: Workers 37 37 37 37 37 Housing 27 150 26 130 20 168 20 168 26 130 Libraries 6 616 6 616 6 616 6 616 6 616 Proclaimed Roads Subsidy 14 263 14 263 11 938 11 938 14 263 Financial Management Support Grant: Student Bursaries 120 120 120 120 120 RSEP 332 332 332 332 Financial Management Support Grant: mscoa 220 220 220 220 Greenest Tow n Aw ard 70 70 70 70 FMSG: Graduate Internship Programme 60 60 60 60 District Municipality: [insert description] Other grant providers: 100 100 100 100 Sondeza 100 100 100 100 Total Operating Transfers and Grants 110 396 110 157 101 871 101 871 110 157 Capital Transfers and Grants National Government: 26 330 26 330 26 330 26 330 26 330 Municipal Infrastructure Grant (MIG) 20 330 20 330 20 330 20 330 20 330 Integrated National Electrification Programme (municipal) 6 000 6 000 6 000 6 000 6 000 Provincial Government: 10 584 11 273 11 273 11 273 11 273 RSEP/VPUU Municipal Projects 7 500 7 168 7 168 7 168 7 168 Libraries 3 030 3 030 3 030 3 030 3 030 Sport facility 54 54 54 54 54 Housing 1 020 1 020 1 020 1 020 District Municipality: [insert description] Other grant providers: 2 210 2 210 289 289 2 210 Accelerated Community Infrastructure Programme 2 210 2 210 289 289 2 210 Total Capital Transfers and Grants 39 124 39 812 37 892 37 892 39 812 TOTAL RECEIPTS OF TRANSFERS & GRANTS 149 520 149 970 139 762 139 762 149 970 25
8.2 Supporting Table SC7 (1) WC015 Swartland - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - Q4 Fourth Quarter Budget Year 2016/17 Description Original Adjusted Monthly YearTD YearTD YTD Budget Budget actual actual budget variance YTD variance Full Year Forecast R thousands % EXPENDITURE Operating expenditure of Transfers and Grants National Government: 62 210 62 522 7 859 49 381 51 524 (2 142) -4.2% 62 522 Local Gov ernment Equitable Share 59 275 59 275 7 355 46 423 48 277 (1 853) -3.8% 59 275 Finance Management 1 475 1 475 493 1 319 1 475 (156) -10.6% 1 475 EPWP Incentiv e 1 460 1 460 1 460 1 460 1 460 Municipal Sy stems Improv ement 312 11 179 312 (133) -42.5% 312 Provincial Government: 41 036 34 063 2 941 23 706 32 661 (8 955) -27.4% 34 063 Community Development: Workers 37 67 48 68 (19) -28.3% 67 Housing 20 000 12 280 2 205 8 773 10 940 (2 167) -19.8% 12 280 Libraries 6 616 6 616 736 6 714 7 434 (720) -9.7% 6 616 Proclaimed Roads Subsidy 14 263 14 263 8 170 14 100 (5 930) -42.1% 14 263 Financial Management Support Grant: Student Bursaries 120 120 120 (120) - 120 Financial Management Support Grant: mscoa 257 39 257 (218) -84.9% 257 Greenest Tow n Aw ard 70 105 (105) - 70 FMSG: Graduate Internship Programme 60 60 RSEP 332 332 (332) - 332 District Municipality: Other grant providers: 100 100 100 100 Sondeza 100 100 100 100 Total operating expenditure of Transfers and Grants: 103 246 96 686 10 799 73 187 84 285 (11 098) -13.2% 96 686 Capital expenditure of Transfers and Grants National Government: 22 430 23 730 2 055 22 352 23 730 (1 378) -5.8% 23 730 Municipal Infrastructure Grant (MIG) 20 330 20 330 1 572 19 083 20 330 (1 247) -6.1% 20 330 Integrated National Electrification Programme (municipal) 2 100 3 400 483 3 269 3 400 (131) -3.9% 3 400 Provincial Government: 9 409 9 479 1 499 7 538 9 479 (1 941) -20.5% 9 479 RSEP/VPUU Municipal Projects 6 325 5 375 1 314 3 762 5 375 (1 613) -30.0% 5 375 Libraries 3 030 3 030 135 2 706 3 030 (324) -10.7% 3 030 Sport facility 54 54 50 50 54 (4) -7.6% 54 Housing 1 020 1 020 1 020 (0) 0.0% 1 020 District Municipality: Other grant providers: 2 210 2 210 253 2 210 (1 956) -88.5% 2 210 Accelerated Community Infrastructure Programme 2 210 2 210 253 2 210 (1 956) -88.5% 2 210 Total capital expenditure of Transfers and Grants 34 049 35 419 3 554 30 143 35 419 (5 276) -14.9% 35 419 TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 137 295 132 105 14 353 103 330 119 704 (16 373) -13.7% 132 105 26
8.3 Supporting Table SC7 (2) WC015 Swartland - Supporting Table SC7(2) Monthly Budget Statement - Expenditure against approved rollovers - Q4 Fourth Quarter Description Ref Approved Rollover 2015/16 Monthly actual Budget Year 2016/17 YearTD actual YTD variance YTD variance R thousands % EXPENDITURE Operating expenditure of Approved Roll-overs National Government: 349 11 216 133 38.1% Municipal Sy stems Improv ement Grant 312 11 179 133 42.5% Financial Management Support Grant: mscoa 37 37 (0) 0.0% Provincial Government: District Municipality: Other grant providers: Total operating expenditure of Approved Roll-overs 349 11 216 133 38.1% Capital expenditure of Approved Roll-overs National Government: Provincial Government: 1 183 1 183 RSEP/VPUU Municipal Projects 1 183 1 183 Housing District Municipality: Other grant providers: Total capital expenditure of Approved Roll-overs 1 183 1 183 TOTAL EXPENDITURE OF APPROVED ROLL-OVERS 1 532 11 1 399 133 8.7% 27
Section 9 Expenditure on Councillor, Senior Managers and Other Staff 9.1 Supporting Table SC8 WC015 Swartland - Supporting Table SC8 Monthly Budget Statement - councillor and staff benefits - Q4 Fourth Quarter Budget Year 2016/17 ummary of Employee and Councillor remuneratio Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % B C D Councillors (Political Office Bearers plus Other) Basic Salaries and Wages 5 493 5 493 512 6 018 5 761 257 4% 5 493 Pension and UIF Contributions 824 824 73 862 824 38 5% 824 Medical Aid Contributions 331 331 14 192 331 (138) -42% 331 Motor Vehicle Allow ance 2 048 2 048 102 1 346 2 048 (703) -34% 2 048 Cellphone Allow ance 547 547 43 539 547 (8) -2% 547 Sub Total - Councillors 9 243 9 243 744 8 957 9 511 (554) -6% 9 243 Senior Managers of the Municipality Basic Salaries and Wages 7 040 7 040 560 6 449 6 985 (537) -8% 7 040 Pension and UIF Contributions 1 290 1 290 83 1 171 1 273 (102) -8% 1 290 Medical Aid Contributions 313 313 28 325 331 (6) -2% 313 Motor Vehicle Allow ance 764 764 67 835 764 71 9% 764 Cellphone Allow ance 98 5 67 81 (14) -18% 98 Other benefits and allowances 289 111 7 80 105 (25) -24% 111 Long serv ice awards 297 269 319 269 50 19% 269 Sub Total - Senior Managers of Municipality 9 993 9 884 750 9 246 9 808 (563) -6% 9 884 Other Municipal Staff Basic Salaries and Wages 105 319 105 600 8 087 100 748 104 780 (4 031) -4% 105 600 Pension and UIF Contributions 15 888 15 888 1 369 16 348 16 847 (499) -3% 15 888 Medical Aid Contributions 8 542 8 542 640 7 558 8 458 (900) -11% 8 542 Ov ertime 5 355 5 355 545 6 678 5 849 829 14% 5 355 Motor Vehicle Allow ance 8 166 8 166 637 7 610 8 064 (454) -6% 8 166 Cellphone Allow ance 265 24 285 292 (8) -3% 265 Housing Allow ances 1 561 1 561 59 706 927 (221) -24% 1 561 Other benefits and allow ances 7 869 6 183 498 5 519 6 154 (635) -10% 6 183 Pay ments in lieu of leav e 1 302 1 302 1 302 (1 302) -100% 1 302 Long serv ice awards 797 825 822 (822) -100% 825 Post-retirement benefit obligations 10 866 10 866 10 866 (10 866) -100% 10 866 Sub Total - Other Municipal Staff 165 665 164 552 11 860 145 452 164 360 (18 908) -12% 164 552 Total Parent Municipality 184 900 183 679 13 354 163 655 183 679 (20 024) -11% 183 679 Unpaid salary, allowances & benefits in arrears: Total Municipal Entities TOTAL SALARY, ALLOWANCES & BENEFITS 184 900 183 679 13 354 163 655 183 679 (20 024) -11% 183 679 % increase 978 9% 971 8% 971 8% TOTAL MANAGERS AND STAFF 175 657 174 437 12 610 154 698 174 168 (19 470) -11% 174 437 28
Expenditure per Type Expenditure on Staff Benefits : Section 66 of the MFMA : JUNE 2017 Adjustment Budget (B) Monthly Actual A YTD Actual YTD Budget YTD (R) Variance A / B VARIANCE (a) Basic Salaries and Wages 117 522 951 9 159 092 113 215 336 117 522 951 4 307 615 3.67% (b) Pension and UIF Contributions 18 943 687 1 524 375 18 381 577 18 943 687 562 110 2.97% (c) Medical Aid Contributions 9 120 192 682 661 8 075 479 9 120 192 1 044 713 11.45% (d) Overtime payments 5 848 670 545 373 6 677 577 5 848 670-828 907-14.17% (e) Standby Allowance 3 901 820 346 951 3 613 812 3 901 820 288 008 7.38% (f) Motor Vehicle Allowance 10 875 645 806 284 9 790 368 10 875 645 1 085 277 9.98% (g) Cellphone Allowance 920 260 72 487 890 081 920 260 30 179 3.28% (h) Housing Allowance 927 010 58 789 706 454 927 010 220 556 23.79% (i) Other benefits and Allowances 3 450 621 158 007 2 304 218 3 450 621 1 146 403 33.22% (j) Payments in lieu of Leave 1 302 216 - - 1 302 216 1 302 216 100.00% (k) Post-retirement benefit obligations 10 866 250 - - 10 866 250 10 866 250 100.00% 183 679 322 13 354 019 163 654 901 183 679 322 20 024 421 89.10% Directorate 183 679 322 13 354 019 163 654 901 183 679 322 20 024 421 10.90% Civil Services 10 63 268 487 4 656 096 57 612 697 63 268 487 5 655 790 8.94% Corporate Services 20 17 688 331 1 394 448 15 447 310 17 688 331 2 241 021 12.67% Council 30 9 510 956 744 452 8 956 920 9 510 956 554 036 5.83% Electricity Services 40 17 556 490 1 327 567 16 330 408 17 556 490 1 226 082 6.98% Financial Services 50 27 529 186 1 719 687 22 208 929 27 529 186 5 320 257 19.33% Development Services 60 14 880 288 1 082 371 13 069 275 14 880 288 1 811 013 12.17% Municipal Manager 70 5 260 908 370 696 4 710 670 5 260 908 550 238 10.46% Protection Services 80 27 984 676 2 058 702 25 318 690 27 984 676 2 665 986 9.53% (a) Basic Salaries and Wages 118 133 301 9 159 092 113 215 336 117 522 951 4 307 615 3.67% Civil Services 10 42 640 402 3 271 636 40 785 058 42 117 052 1 331 994 3.16% Corporate Services 20 12 378 622 1 092 012 11 880 172 12 378 622 498 450 4.03% Council 30 5 761 106 512 112 6 018 152 5 761 106-257 046-4.46% Electricity Services 40 10 302 865 798 814 10 209 332 10 235 865 26 533 0.26% Financial Services 50 17 287 189 1 255 860 16 320 538 17 287 189 966 651 5.59% Development Services 60 9 560 240 746 301 9 102 153 9 560 240 458 087 4.79% Municipal Manager 70 3 738 870 276 268 3 396 799 3 738 870 342 071 9.15% Protection Services 80 16 464 007 1 206 087 15 503 133 16 444 007 940 874 5.72% (b) Contributions for Pensions, UIF 18 001 887 1 524 375 18 381 577 18 943 687 562 110 2.97% Civil Services 10 6 244 645 558 362 6 694 427 6 997 445 303 018 4.33% Corporate Services 20 1 707 086 148 895 1 750 616 1 707 086-43 530-2.55% Council 30 823 940 73 044 862 143 823 940-38 203-4.64% Electricity Services 40 1 571 721 149 020 1 770 886 1 801 721 30 835 1.71% Financial Services 50 2 831 237 208 473 2 681 841 2 831 237 149 396 5.28% Development Services 60 1 597 429 132 494 1 556 783 1 597 429 40 646 2.54% Municipal Manager 70 590 117 42 700 575 368 590 117 14 749 2.50% Protection Services 80 2 635 712 211 386 2 489 512 2 594 712 105 200 4.05% (c) Medical Aid Contributions 9 185 192 682 661 8 075 479 9 120 192 1 044 713 11.45% Civil Services 10 2 446 430 182 283 2 143 969 2 321 430 177 461 7.64% Corporate Services 20 1 098 625 76 550 903 344 1 098 625 195 281 17.78% Council 30 330 590 14 446 192 284 330 590 138 306 41.84% Electricity Services 40 797 606 68 151 804 715 818 606 13 891 1.70% Financial Services 50 1 907 209 131 414 1 624 444 1 907 209 282 765 14.83% Development Services 60 737 286 60 890 711 608 737 286 25 678 3.48% Municipal Manager 70 223 406 18 171 212 036 223 406 11 370 5.09% Protection Services 80 1 644 040 130 756 1 483 079 1 683 040 199 961 11.88% 29
Expenditure per Type Expenditure on Staff Benefits : Section 66 of the MFMA : JUNE 2017 Adjustment Budget (B) Monthly Actual A YTD Actual YTD Budget YTD (R) Variance A / B VARIANCE (d) Overtime payments 5 355 020 545 373 6 677 577 5 848 670-828 907-14.17% Civil Services 10 2 526 440 228 021 2 825 289 2 961 090 135 801 4.59% Corporate Services 20 160 910 12 081 145 031 160 910 15 879 9.87% Council 30 - - - - - 0.00% Electricity Services 40 455 970 36 110 450 522 495 970 45 448 9.16% Financial Services 50 17 870 876 17 197 17 870 673 3.77% Development Services 60 162 180 8 430 140 352 162 180 21 828 13.46% Municipal Manager 70 - - - - - 0.00% Protection Services 80 2 031 650 259 855 3 099 186 2 050 650-1 048 536-51.13% (e) Standby Allowance 4 032 820 346 951 3 613 812 3 901 820 288 008 7.38% Civil Services 10 1 535 870 111 392 1 263 394 1 457 870 194 476 13.34% Electricity Services 40 1 069 750 97 418 1 021 370 1 034 750 13 380 1.29% Financial Services 50 74 290 5 934 65 140 74 290 9 150 12.32% Development Services 60 70 310 6 845 69 473 70 310 837 1.19% Protection Services 80 1 282 600 125 362 1 194 435 1 264 600 70 165 5.55% (f) Motor Vehicle Allowance 10 977 745 806 284 9 790 368 10 875 645 1 085 277 9.98% Civil Services 10 2 367 725 205 017 2 375 216 2 391 625 16 409 0.69% Corporate Services 20 582 087 47 285 564 753 582 087 17 334 2.98% Council 30 2 048 160 101 749 1 345 557 2 048 160 702 603 34.30% Electricity Services 40 1 870 357 150 994 1 763 595 1 764 357 762 0.04% Financial Services 50 1 041 250 81 515 1 067 216 1 041 250-25 966-2.49% Development Services 60 1 461 723 108 638 1 266 797 1 461 723 194 926 13.34% Municipal Manager 70 344 090 28 673 344 079 344 090 11 0.00% Protection Services 80 1 262 353 82 413 1 063 155 1 242 353 179 198 14.42% (g) Cellphone Allowance 909 760 72 487 890 081 920 260 30 179 3.28% Civil Services 10 94 160 8 737 97 077 101 660 4 583 4.51% Corporate Services 20 23 600 800 16 875 23 600 6 725 28.50% Council 30 547 160 43 100 538 784 547 160 8 376 1.53% Electricity Services 40 68 840 5 734 65 779 68 840 3 061 4.45% Financial Services 50 46 100 3 925 46 100 46 100-0 0.00% Development Services 60 57 860 4 366 52 235 57 860 5 625 9.72% Municipal Manager 70 21 140 1 750 20 772 21 140 368 1.74% Protection Services 80 50 900 4 075 52 460 53 900 1 440 2.67% (h) Housing Allowance 1 560 510 58 789 706 454 927 010 220 556 23.79% Civil Services 10 810 300 16 495 197 729 256 800 59 071 20% Corporate Services 20 162 480 5 936 64 554 162 480 97 926 60.27% Electricity Services 40 178 090 8 162 97 944 98 090 146 0.15% Financial Services 50 195 900 13 356 174 370 195 900 21 530 10.99% Development Services 60 53 450 4 452 46 746 53 450 6 704 12.54% Protection Services 80 160 290 10 388 125 111 160 290 35 179 21.95% (i) Other benefits and Allowances 3 354 621 158 007 2 304 218 3 450 621 1 146 403 33.22% Civil Services 10 1 528 504 74 153 1 230 538 1 589 504 358 966 22.58% Corporate Services 20 219 913 10 888 121 966 219 913 97 947 44.54% Electricity Services 40 302 045 13 163 146 266 299 045 152 779 51.09% Financial Services 50 452 990 18 334 212 083 452 990 240 907 53.18% Development Services 60 295 214 9 955 123 129 295 214 172 085 58.29% Municipal Manager 70 119 605 3 134 161 617 119 605-42 012-35.13% Protection Services 80 436 350 28 380 308 619 474 350 165 731 34.94% (j) Payments in lieu of Leave 1 302 216 - - 1 302 216 1 302 216 0.00% (k) Post-retirement benefit obligations 10 866 250 - - 10 866 250 10 866 250 0.00% 183 679 322 13 354 019 163 654 901 183 679 322 20 024 421 89.10% 30
Section 10 Material variances to the SDBIP No Material variances to the SDBIP Section 11 Capital programme performance 11.1 Supporting Table SC12 WC015 Swartland - Supporting Table SC12 Monthly Budget Statement - capital expenditure trend - Q4 Fourth Quarter Budget Year 2016/17 % spend of Month Original Adjusted Monthly YearTD YearTD YTD YTD Original Budget Budget actual actual budget variance variance Budget R thousands % Monthly expenditure performance trend July 3 888 518 518 518 518 1% August 5 028 881 881 1 399 1 399 2% September 5 575 2 666 2 666 4 065 4 065 5% October 8 687 6 474 6 474 10 539 10 539 14% Nov ember 9 752 4 566 4 566 15 105 15 105 20% December 5 452 9 081 9 083 24 187 24 186 (2) 0.0% 32% January 5 674 10 328 8 557 32 744 34 513 1 769 5.1% 40% February 12 046 11 871 2 494 35 238 46 385 11 147 24.0% 43% March 8 036 10 548 6 901 42 139 56 932 14 793 26.0% 52% April 2 253 11 790 13 746 55 885 68 722 12 837 18.7% 69% May 4 075 8 988 7 152 63 037 77 710 14 673 18.9% 77% June 4 226 3 718 8 498 71 536 81 428 9 893 12.1% 88% Total Capital expenditure 74 690 81 428 71 536
Section 12 Other Supporting Documentation 12.1 Supporting Table SC13a and b WC015 Swartland - Supporting Table SC13a Monthly Budget Statement - capital expenditure on new assets by asset class - Q4 2015/16 Budget Year 2016/17 Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % Capital expenditure on new assets by Asset Class/Sub-class Infrastructure 45 381 8 503 10 757 783 9 905 10 757 852 7.9% 10 757 Infrastructure - Road transport 16 966 954 232 954 722 75.7% 954 Roads, Pavements & Bridges 16 966 954 232 954 722 75.7% 954 Infrastructure - Electricity 7 440 2 100 3 400 483 3 269 3 400 131 3.9% 3 400 Generation Transmission & Reticulation 7 440 2 100 3 400 483 3 269 3 400 131 3.9% 3 400 Infrastructure - Water 11 882 6 153 6 153 300 6 154 6 153 (1) 0.0% 6 153 Dams & Reservoirs 300 300 300 300 300 300 Reticulation Water 11 882 5 853 5 853 5 854 5 853 (1) 0.0% 5 853 Infrastructure - Sanitation 9 093 250 250 250 250 250 Reticulation 9 093 250 250 250 250 250 Infrastructure - Other Community 4 252 21 387 22 050 2 484 17 674 22 205 4 531 20.4% 22 050 Parks & gardens 4 950 5 450 1 363 3 811 5 450 1 639 30.1% 5 450 Sportsfields & stadia 1 109 11 057 11 057 813 8 833 11 057 2 224 20.1% 11 057 Libraries 2 224 3 030 3 030 135 2 706 3 030 324 10.7% 3 030 Recreational facilities 498 900 900 91 800 900 100 11.1% 900 Cemeteries 500 500 82 315 488 172 35.4% 500 Other Community 421 950 Heritage assets Investment properties Other assets 7 788 6 490 11 015 1 848 9 232 11 009 1 777 16.1% 11 015 General v ehicles 13 Specialised v ehicles Plant & equipment 474 Computers - hardware/equipment 951 951 592 871 918 47 5.1% 951 Furniture and other office equipment 723 828 897 89 849 916 67 7.3% 897 Other Land 1 200 1 300 4 403 113 4 386 4 403 16 0.4% 4 403 Surplus Assets - (Investment or Inv entory ) Other 5 379 3 411 4 714 1 053 3 068 4 714 1 646 34.9% 4 714 Agricultural assets Biological assets Intangibles Computers - software & programming Total Capital Expenditure on new assets 57 421 36 380 43 821 5 115 36 811 43 971 (7 160) -16.3% 43 821 32
WC015 Swartland - Supporting Table SC13b Monthly Budget Statement - capital expenditure on renewal of existing assets by asset class - Q4 Fourth Quarter 2015/16 Budget Year 2016/17 Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance R thousands % Capital expenditure on renewal of existing assets by Asset Class/Sub-class YTD variance Full Year Forecast Infrastructure 28 019 31 810 31 777 3 369 28 905 31 609 2 704 8.6% 31 777 Infrastructure - Road transport 18 297 17 100 17 067 3 216 17 721 18 379 658 3.6% 17 067 Roads, Pavements & Bridges 18 297 16 000 16 000 2 420 16 921 17 545 624 3.6% 16 000 Storm water 1 100 1 067 796 800 834 34 4.1% 1 067 Infrastructure - Electricity 6 187 7 000 7 000 153 6 991 7 000 9 0.1% 7 000 Transmission & Reticulation 6 187 7 000 7 000 153 6 991 7 000 9 0.1% 7 000 Infrastructure - Water 2 210 2 210 253 2 210 1 956 88.5% 2 210 Reticulation Water 2 210 2 210 253 2 210 1 956 88.5% 2 210 Infrastructure - Sanitation 3 535 5 500 5 500 3 939 4 020 81 2.0% 5 500 Reticulation 3 535 5 500 5 500 3 939 4 020 81 2.0% 5 500 Infrastructure - Other Other Community Other Heritage assets Other Investment properties Other Other assets 1 502 6 500 5 830 14 5 819 5 848 29 0.5% 5 830 General v ehicles 1 322 6 330 5 660 5 683 5 687 4 0.1% 5 660 Specialised v ehicles Other 180 170 170 14 137 161 25 15.4% 170 Agricultural assets List sub-class Biological assets List sub-class Intangibles Computers - softw are & programming Total Capital Expenditure on renewal of existing assets 29 521 38 310 37 607 3 383 34 724 37 457 (2 733) -7.3% 37 607 33
12.2 Supporting Table SC13c and d WC015 Swartland - Supporting Table SC13c Monthly Budget Statement - expenditure on repairs and maintenance by asset class - Q4 Fourth Quarter 2015/16 Budget Year 2016/17 Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % Repairs and maintenance expenditure by Asset Class/Sub-class Infrastructure 22 589 32 642 33 132 1 370 20 158 32 549 12 390 38.1% 33 132 Infrastructure - Road transport 14 281 23 551 23 551 377 11 705 23 441 11 736 50.1% 23 551 Roads, Pavements & Bridges 14 281 19 931 19 931 8 424 19 893 11 469 57.7% 19 931 Storm water 3 620 3 620 377 3 281 3 548 268 7.5% 3 620 Infrastructure - Electricity 837 1 224 1 224 (3) 1 179 1 222 44 3.6% 1 224 Transmission & Reticulation 595 771 771 (3) 756 770 14 1.8% 771 Street Lighting 241 453 453 423 453 29 6.5% 453 Infrastructure - Water 905 1 179 1 179 78 1 128 1 221 94 7.7% 1 179 Reticulation Water 905 1 179 1 179 78 1 128 1 221 94 7.7% 1 179 Infrastructure - Sanitation 2 421 1 983 2 473 458 2 449 2 643 194 7.3% 2 473 Reticulation Sewerage 2 421 1 983 2 473 458 2 449 2 643 194 7.3% 2 473 Sewerage purification Infrastructure - Other 4 146 4 705 4 705 460 3 699 4 022 323 8.0% 4 705 Waste Management 4 146 4 705 4 705 460 3 699 4 022 323 8.0% 4 705 Community 659 1 960 1 245 58 870 1 024 154 15.0% 1 245 Sportsfields & stadia 258 305 470 479 569 90 15.8% 470 Sw imming pools 113 113 106 107 0 0.4% 113 Community halls Recreational facilities 400 1 406 526 42 184 233 49 20.9% 526 Fire, safety & emergency 20 20 20 20 1 2.5% 20 Security and policing Cemeteries 65 65 9 36 45 9 19.2% 65 Social rental housing 50 50 7 45 50 5 10.9% 50 Other Heritage assets Investment properties Other assets 7 045 12 267 11 817 1 102 8 042 12 458 4 417 35.5% 11 817 General v ehicles 3 482 4 766 4 766 353 3 353 5 453 2 099 38.5% 4 766 Specialised v ehicles Plant & equipment 747 921 921 131 811 1 133 322 28.4% 921 Furniture and other office equipment 376 1 004 1 004 79 475 602 127 21.1% 1 004 Other Buildings 2 440 5 576 5 126 539 3 402 5 270 1 867 35.4% 5 126 Agricultural assets Biological assets Intangibles Total Repairs and Maintenance Expenditure 30 293 46 868 46 193 2 530 29 070 46 031 (16 961) -36.8% 46 193 Repairs and Maintenance are 36.8% below our YTD budgeted expenditure projection. Year end transactions are still being processed. 34
WC015 Swartland - Supporting Table SC13d Monthly Budget Statement - depreciation by asset class - Q4 Fourth Quarter Budget Year 2016/17 Description Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % Depreciation by Asset Class/Sub-class Infrastructure 65 842 65 842 5 279 63 342 63 342 65 842 Infrastructure - Road transport 29 629 29 629 2 261 27 129 27 129 29 629 Roads, Pavements & Bridges 26 190 26 190 1 974 23 690 23 690 26 190 Storm water 3 439 3 439 287 3 439 3 439 3 439 Infrastructure - Electricity 12 448 12 448 1 037 12 448 12 448 12 448 Generation 12 426 12 426 1 035 12 426 12 426 12 426 Transmission & Reticulation 22 22 2 22 22 22 Infrastructure - Water 9 978 9 978 831 9 978 9 978 9 978 Dams & Reservoirs 1 280 1 280 107 1 280 1 280 1 280 Water purification 1 363 1 363 114 1 363 1 363 1 363 Reticulation 7 335 7 335 611 7 335 7 335 7 335 Infrastructure - Sanitation 13 409 13 409 1 117 13 409 13 409 13 409 Reticulation 7 428 7 428 619 7 428 7 428 7 428 Sewerage purification 5 981 5 981 498 5 981 5 981 5 981 Infrastructure - Other 379 379 32 379 379 379 Waste Management 379 379 32 379 379 379 Community 2 424 2 424 202 2 424 2 424 2 424 Parks & gardens 300 300 25 300 300 300 Sportsfields & stadia 995 995 83 995 995 995 Sw imming pools 317 317 26 317 317 317 Community halls 14 14 1 14 14 14 Libraries 100 100 8 100 100 100 Recreational facilities 242 242 20 242 242 242 Fire, safety & emergency 9 9 1 9 9 9 Security and policing 245 245 20 245 245 245 Cemeteries 143 143 12 143 143 143 Other 58 58 5 58 58 58 Heritage assets Other Investment properties 25 25 2 25 25 25 Housing dev elopment 25 25 2 25 25 25 Other assets 14 641 14 641 1 220 14 641 14 641 14 641 General v ehicles 2 516 2 516 210 2 516 2 516 2 516 Specialised v ehicles 745 745 62 745 745 745 Plant & equipment 4 664 4 664 389 4 664 4 664 4 664 Computers - hardw are/equipment 1 210 1 210 101 1 210 1 210 1 210 Furniture and other office equipment 432 432 36 432 432 432 Other Buildings 5 075 5 075 423 5 075 5 075 5 075 Agricultural assets List sub-class Biological assets List sub-class Intangibles 745 745 62 745 745 745 Computers - softw are & programming 745 745 62 745 745 745 Total Depreciation 83 678 83 678 6 765 81 178 81 178 83 678 Specialised vehicles 745 745 62 745 745 745 Refuse 541 541 45 541 541 541 Fire 204 204 17 204 204 204 35