Verslag Ingxelo Report Kantoor van die Direkteur: Finansies 18 Oktober 2018 7/1/2/2-2 WYK: ALLE ITEM 7.1 VAN DIE AGENDA VAN N RAADSVERGADERING WAT GEHOU SAL WORD OP 25 OKTOBER 2018. ONDERWERP: KWARTAALVERSLAG (ARTIKEL 52 van MFMA) JULIE - SEPTEMBER 2018 SUBJECT: QUARTERLY REPORT (ARTICLE 52 of MFMA) JULY - SEPTEMBER 2018 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 1ste kwartaal soos op 30 September 2018. Hierdie verslag bevat ook die nie-finansiële inligting in die vorm van die munisipaliteit se prestasie gemeet teen die teikens soos uiteengesit in die Topvlak Dienslewering en Begroting Implementeringsplan van 2018/2019. 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 1st quarter as at 30 September 2018. This report also includes the non-financial information in the form of the municipality s performance measured against the targets set out in the Top Level Service Delivery and Budget Implementation Plan of 2018/2019. 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 The quarterly report links with Chapter 7 of the IDP - Strategic Goal 4 (Caring, Competent and Responsive Institutions, Organisations and Business) and more specifically with the following Strategic Objectives: 4.7 (Sound long-term financial planning including making the right investment decisions) 4.8 (Sound financial management, budgeting and expenditure control) 4.9 (Broaden the tax/ revenue base)
4. FINANSIËLE IMPLIKASIE / FINANCIAL IMPLICATION Not applicable. Grants and Subsidies received for July - September 2018: R2 000 000 - Intergrated National Electrication Programme R 340 361 - Phola Park Housing Project R2 809 667 Library Grants R1 500 000 - Energy Efficiency and Demand R7 000 000 - Municipal Infrastructure Grant R 394 000 Expanded Public Works Programme R1 550 000 Financial Management Grant NB: Grants and Subsidies will only be recorded in the Operating Budget as Income in June 2019. 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 Julie 2018 tot 30 September 2018. That Council takes cognisance of the attached quarterly report, as required by Section 52 of the Municipal Finance Management Act, Act 56 of 2003 in respect of 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 July 2018 to 30 September 2018. (get) J J Scholtz MUNICIPAL MANAGER
WC015 Swartland Municipality Section 52 Quarterly Report Quarter 1 July 2018 - September 2018
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 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....25-26 Section 9 Expenditure on Councillor, Senior Managers and Other Staff..27 Section 10 Material variances to the SDBIP.28 Section 11 Capital programme performance.29 Section 12 Other supporting documentation..30-33 Section 13 Quality certification....34-35 2
Section 1 Mayor s Report PART 1 IN-YEAR REPORT 1.1 In -Year Report Quarterly Budget Statement The quarterly budget statement for the period ended 30 September 2018 has been prepared to meet the legislative requirements of the Municipal Budget and Reporting Regulations and the MFMA. 1.2 Financial problems or risks facing the municipality Water Security Risk The municipality has experienced a significant drop in consumption in the previous year as a direct result of the drought which forced the municipality to implement punitive water tariffs, having the multiplier effect of changed consumption patterns. The aforementioned patterns informed the municipality s medium term budget which is modelled around growth of only 2 3 percent. Section 2 - Resolutions RECOMMENDATION: That Council takes cognisance of the quarterly budget statement and supporting documentation for the quarter ended 30 September 2018. 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. NB: Please note the results referred to under the 2017/2018 Audited Outcome are preaudited figures and will be updated with audited figures after the regulatory audit is completed. 3.2 Consolidated performance The following table summarises the overall position on the Capital and Operating Budgets as per the C Schedule. Original Budget Adjustments Budget YTD Budget 3 YTD Actual YTD Budget vs YTD Actual Variance YTD Budget vs YTD Actual Variance % Operating Expenditure R 686 703 472 R 688 236 760 R 131 058 865 R 112 107 207 R -18 951 658-14% Operating Revenue R 734 630 082 R 739 979 484 R 172 198 003 R 177 902 712 R 5 704 709 3% Capital R 87 245 909 R 94 009 363 R 11 501 019 R 6 610 847 R -4 890 172-43%
3.2.1 Actual vs Planned - Capital, Operational Expenditure and Revenue per directorate (SDBIP 2018/19) SWARTLAND MUNICIPALITY SERVICE DELIVERY AND BUDGET Planned Actual % Planned Actual % Planned Actual % Planned Actual % IMPLEMENTATION PLAN 2019 Q1 CIVIL SERVICES Vote 2 - Civil Services CORPORATE SERVICES Vote 1 - Corporate Services COUNCIL SERVICES Vote 3 - Council ELECTRICITY SERVICES Vote 4 - Electricity Services FINANCIAL SERVICES Vote 5 - Financial Services DEVELOPMENT SERVICES Vote 6 - Development Services MUNICIPAL MANAGER Vote 7 - Municipal Manager PROTECTION SERVICES Vote 8 - Protection Services TOTAL JULY AUGUST SEPTEMBER QUARTER 1 Expenditure 10 548 590 5 937 785 56% 13 006 971 10 486 813 81% 12 278 379 10 847 111 88% 35 833 940 27 271 710 76% Revenue 24 189 915 32 738 422 135% 10 133 192 10 638 425 105% 10 388 789 10 476 729 101% 44 711 896 53 853 576 120% Capital 999 763 114 833 11% 1 204 763 1 527 536 127% 2 720 487 2 241 686 82% 4 925 013 3 884 055 79% Expenditure 2 231 962 1 511 669 68% 2 245 398 2 391 447 107% 2 239 923 2 102 336 94% 6 717 283 6 005 452 89% Revenue 2 403 963 52 153 2% 53 446 61 048 114% 53 446 69 503 130% 2 510 855 182 703 7% Capital - - 0% 14 999-0% 158 000 11 446 7% 172 999 11 446 7% Expenditure 1 256 441 1 128 768 90% 1 266 738 1 083 248 86% 1 262 550 1 099 321 87% 3 785 729 3 311 338 87% Revenue 22 805 3 759 16% 22 805 24 390 107% 22 805 1 790 8% 68 415 29 939 44% Capital - - 0% 500-0% 500-0% 1 000 - Expenditure 2 588 639 1 941 474 75% 27 713 466 25 106 811 91% 20 378 723 26 478 668 130% 50 680 828 53 526 952 106% Revenue 22 461 383 23 266 180 104% 22 891 078 23 060 997 101% 22 215 084 23 166 367 104% 67 567 545 69 493 544 103% Capital 56 509 562 966 996% 374 009 719 927 192% 1 266 114 988 757 78% 1 696 632 2 271 651 134% Expenditure 3 266 198 2 409 443 74% 3 295 401 2 945 691 89% 3 283 451 2 928 157 89% 9 845 050 8 283 290 84% Revenue 26 504 195 21 878 460 83% 8 738 879 18 618 739 213% 8 852 934 10 172 143 115% 44 096 008 50 669 342 115% Capital - - 0% 1 500 169 874 11325% 71 505-0% 73 005 169 874 233% Expenditure 4 413 563 1 283 922 29% 4 673 119 1 799 911 39% 4 749 294 1 467 463 31% 13 835 976 4 551 296 33% Revenue 9 792 584 391 488 4% 556 114 537 848 97% 556 114 553 411 100% 10 904 812 1 482 747 14% Capital 910 912-0% 1 714 930 5 756 0% 1 795 524 251 848 14% 4 421 366 257 604 6% Expenditure 528 734 456 484 86% 530 281 512 972 97% 529 659 480 456 91% 1 588 674 1 449 912 91% Revenue 26 070-0% - - 0% - - 0% 26 070 - Capital - - 0% 500-0% 500-0% 1 000 - Expenditure 2 918 665 1 841 832 63% 2 929 588 3 109 614 106% 2 923 132 2 755 811 94% 8 771 385 7 707 257 88% Revenue 2 899 217 722 261 25% 2 787 273 756 236 27% 2 787 273 712 364 26% 8 473 763 2 190 862 26% Capital - - 0% 130 002-0% 80 002 16 217 20% 210 004 16 217 8% Expenditure 27 752 792 16 511 376 59% 55 660 962 47 436 507 85% 47 645 111 48 159 323 101% 131 058 865 112 107 207 86% Revenue 88 300 132 79 052 722 90% 45 182 787 53 697 684 119% 44 876 445 45 152 306 101% 178 359 364 177 902 712 100% Capital 1 967 184 677 800 34% 3 441 203 2 423 093 70% 6 092 632 3 509 955 58% 11 501 019 6 610 847 57% NB: Improved budgeted Revenue is noted compared to the same period the previous year. Material capital under performance is noted compared to planning for the first quarter. The views from the Department Heads are that it will pick up in the months to follow.
Actual vs Planned - Capital, Operational Expenditure and Revenue per directorate (SDBIP 2017/18) 5
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3.2.2 OPERATING REVENUE ACTUAL RECEIPTS VERSUS BILLING PER SERVICE 2018/2019 Jul-18 Aug-18 Sep-18 Quarter 1 Debtors Actual Debtors Actual Debtors Actual Debtors Actual % Raised Payments Raised Payments Raised Payments Raised Payments ELECTRICITY 24 639 661 22 731 726 25 560 935 24 770 094 26 676 829 20 754 552 76 877 426 68 256 373 88.79% RATES 7 218 456 7 091 520 9 530 011 13 978 706 8 710 887 10 918 195 25 459 353 31 988 421 125.65% SEWERAGE 4 441 538 2 489 222 4 965 226 2 968 511 4 974 530 2 621 481 14 381 293 8 079 214 56.18% AVAILABILITY 727 247 844 817 1 218 190 920 080 1 200 022 903 542 3 145 460 2 668 439 84.83% HOUSING 31 064 31 189 32 057 30 441 32 064 27 594 95 186 89 225 93.74% WATER 5 842 828 3 857 375 8 127 115 4 619 557 6 942 778 4 846 424 20 912 721 13 323 355 63.71% REFUSE 2 750 491 1 794 383 3 293 364 1 919 761 3 301 012 1 919 715 9 344 867 5 633 859 60.29% OTHER 804 121 2 317 817 1 221 835 2 991 470 1 284 910 4 955 266 3 310 866 10 264 553 310.03% R 46 455 407 R 41 158 049 R 53 948 734 R 52 198 620 R 53 123 032 R 46 946 769 R 153 527 173 R 140 303 438 91.39% 2017/2018 Jul-17 Aug-17 Sep-17 Quarter 1 Debtors Actual Debtors Actual Debtors Actual Debtors Actual % Raised Payments Raised Payments Raised Payments Raised Payments ELECTRICITY 23 560 162 22 373 579 24 006 285 22 088 908 24 994 560 23 279 911 72 561 007 67 742 398 93.36% RATES 6 109 788 6 179 156 8 506 550 10 485 792 7 695 391 7 624 343 22 311 729 24 289 291 108.86% SEWERAGE 4 132 084 2 352 171 4 558 213 2 774 358 4 563 765 2 442 917 13 254 062 7 569 446 57.11% AVAILABILITY 802 616 1 051 506 1 228 539 1 132 372 1 164 658 1 088 559 3 195 813 3 272 437 102.40% HOUSING 24 782 29 200 31 259 30 104 30 817 32 811 86 859 92 115 106.05% WATER 3 567 415 3 785 110 4 309 409 3 542 375 6 374 093 3 764 316 14 250 917 11 091 801 77.83% REFUSE 2 655 631 1 640 345 2 933 748 1 671 370 2 940 278 1 742 773 8 529 657 5 054 488 59.26% OTHER 786 208 2 192 995 1 293 810 7 028 660 445 281 2 033 846 2 525 299 11 255 501 445.71% R 41 638 687 R 39 604 062 R 46 867 811 R 48 753 940 R 48 208 844 R 42 009 477 R 136 715 342 R 130 367 478 95.36% The payment rate of 91.39% for the first quarter of the 2018/19 financial year shows a decrease when compared to the previous financial year s rate of 95.36%. The actual payments refer to amounts received for the previous month s debtors raised. 7
3.2.3 Revenue by source against Annual Budget WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q1 First Quarter 2017/18 Budget Year 2018/19 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 102 724 103 645 103 645 9 041 36 194 34 078 2 116 6% 103 645 Serv ice charges - electricity rev enue 242 358 261 358 261 358 23 161 68 269 66 765 1 503 2% 261 358 Serv ice charges - w ater rev enue 53 360 56 799 56 799 4 532 14 792 12 740 2 052 16% 56 799 Serv ice charges - sanitation rev enue 39 043 41 079 41 079 3 490 10 093 10 266 (172) -2% 41 079 Serv ice charges - refuse rev enue 23 741 24 833 24 833 2 134 6 433 6 206 227 4% 24 833 Serv ice charges - other Rental of facilities and equipment 1 585 1 497 1 497 113 426 374 52 14% 1 497 Interest earned - ex ternal inv estments 31 280 30 263 30 263 574 1 878 1 625 253 16% 30 263 Interest earned - outstanding debtors 1 968 1 897 1 897 233 599 474 125 26% 1 897 Div idends receiv ed Fines, penalties and forfeits 32 631 25 227 25 227 67 162 143 19 14% 25 227 Licences and permits 3 834 3 753 3 753 303 957 938 19 2% 3 753 Agency serv ices 4 052 4 100 4 100 337 1 008 1 025 (16) -2% 4 100 Transfers and subsidies 110 484 132 185 133 718 34 187 34 860 (673) -2% 133 718 Other rev enue 15 541 10 819 10 819 936 2 623 2 704 (80) -3% 10 819 Gains on disposal of PPE 9 042 200 200 230 280 280 #DIV/0! 200 Total Revenue (excluding capital transfers and contributions) 671 643 697 655 699 188 45 152 177 903 172 198 5 705 3% 699 188 The statement of Financial Performance compares the expenditure and revenue against the budget for the period ended 30 September 2018. Services charges Water stand at 16% above the YTD budgeted projections due to above normal consumption in the winter months and level 6 water restrictions tariffs. Rental of facilities are 14% above YTD Budget projections due to more revenue received on rental facilities. Interest earned external investments stands at 16% above YTD budgeted projections due to interest received on the R40 million investment that matured on 31 July 2018. Fines stand at 16% above the YTD budgeted projections due to more revenue received on various line items. Gains on disposal of PPE are revenue from Sale of land transactions that were under budgeted. Revenue received for the month of September 2018 was R45.152 million and stands at 3% above the budgeted projections.
3.2.4 Expenditure by source against Annual Budget WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q1 First Quarter 2017/18 Budget Year 2018/19 Description Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance R thousands % Full Year Forecast Expenditure By Type Employ ee related costs 181 157 202 968 202 754 14 963 43 128 46 334 (3 205) -7% 202 754 Remuneration of councillors 9 913 10 578 10 578 826 2 477 2 602 (125) -5% 10 578 Debt impairment 28 506 16 817 16 817 (31) (31) #DIV/0! 16 817 Depreciation & asset impairment 79 931 85 063 85 063 85 063 Finance charges 13 337 15 135 15 135 3 14 109 (95) -87% 15 135 Bulk purchases 178 604 211 428 211 428 25 265 49 604 46 916 2 688 6% 211 428 Other materials 19 721 12 217 12 664 1 059 3 184 3 158 26 1% 12 664 Contracted serv ices 58 113 95 049 96 417 3 480 8 165 24 134 (15 969) -66% 96 417 Transfers and subsidies 2 471 2 883 2 883 216 787 708 79 11% 2 883 Other ex penditure 25 117 32 084 32 015 2 348 4 778 7 097 (2 319) -33% 32 015 Loss on disposal of PPE 6 934 2 482 2 482 2 482 Total Expenditure 603 805 686 703 688 237 48 159 112 107 131 059 (18 952) -14% 688 237 Surplus/(Deficit) 67 839 10 952 10 952 (3 007) 65 796 41 139 24 656 0 10 952 Transfers and subsidies - capital (monetary 56 743 36 975 40 791 40 791 Surplus/(Deficit) after capital transfers & 124 581 47 927 51 743 (3 007) 65 796 41 139 51 743 Finance charges stand at 87% below the YTD budgeted projections with the amount being insignificant from a material point of view. Contracted services stand at 66% below the YTD budgeted projections due underspending on various line items. Transfers and grants stand at 11% above the YTD budgeted projections with the amount being insignificant from a material point of view. Other expenditure stand at 33% below the YTD budgeted projections due underspending on various line items. Expenditure for the month of September 2018 was R48.159 million whilst the overall YTD performance stands at 14% below the budgeted projections. 9
3.2.5 Capital expenditure and graphs against Annual Budget WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, functional classification and funding) - Q1 First Quarter 2017/18 Budget Year 2018/19 Vote Description Ref Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands 1 % Capital Expenditure - Functional Classification Governance and administration 10 913 2 437 2 437 54 255 541 (286) -53% 2 437 Ex ecutiv e and council 9 10 10 2 (2) -100% 10 Finance and administration 10 904 2 427 2 427 54 255 539 (284) -53% 2 427 Community and public safety 10 680 16 275 18 902 453 465 2 245 (1 780) -79% 18 902 Community and social serv ices 3 231 1 296 1 296 9 11 179 (168) -94% 1 296 Sport and recreation 6 628 11 609 14 236 445 455 2 027 (1 572) -78% 14 236 Public safety 821 3 370 3 370 40 (40) -100% 3 370 Economic and environmental services 26 012 20 337 21 526 16 16 281 (265) -94% 21 526 Planning and dev elopment 179 70 70 11 (11) -100% 70 Road transport 25 833 20 267 21 456 16 16 270 (254) -94% 21 456 Trading services 52 803 48 197 51 144 2 986 5 875 8 434 (2 559) -30% 51 144 Energy sources 11 224 14 794 14 794 954 2 219 1 386 833 60% 14 794 Water management 19 025 11 775 11 775 1 919 3 542 1 200 2 342 195% 11 775 Waste w ater management 14 667 15 468 15 468 47 47 4 398 (4 351) -99% 15 468 Waste management 7 887 6 160 9 107 67 67 1 450 (1 383) -95% 9 107 Total Capital Expenditure - Functional Classification 3 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 Funded by: National Gov ernment 27 608 27 975 27 975 2 112 4 537 4 800 (263) -5% 27 975 Prov incial Gov ernment 29 020 9 000 12 816 249 249 2 024 (1 775) -88% 12 816 Transfers recognised - capital 56 628 36 975 40 791 2 361 4 786 6 824 (2 038) -30% 40 791 Internally generated funds 43 780 50 271 53 218 1 149 1 825 4 677 (2 852) -61% 53 218 Total Capital Funding 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 Capital expenditure for the month of September amounts to R3 509 954 and stands at 43% below the projected YTD budget. Commitments are R20 518 456. Most of the projects are in procurement stages and the view from the Department Heads are that it will pick up in the months to follow. 10
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3.2.6 PERFORMANCE INDICATORS WC015 Swartland - Supporting Table SC2 Monthly Budget Statement - performance indicators - Q1 First Quarter Budget Year 2018/19 Description of financial indicator Basis of calculation Ref Original Budget YearTD actual Full Year Forecast Borrowing Management Capital Charges to Operating Ex penditure Interest & principal paid/operating Ex penditure 14.6% 14.6% Borrow ed funding of 'ow n' capital ex penditure Borrow ings/capital ex penditure ex cl. transfers and grants Safety of Capital Debt to Equity Loans, Accounts Pay able, Ov erdraft & Tax 9.6% 9.2% 9.6% Prov ision/ Funds & Reserv es Gearing Long Term Borrow ing/ Funds & Reserv es 77.9% 72.3% 77.9% Liquidity Current Ratio Current assets/current liabilities 1 5:1 6:1 5:1 Liquidity Ratio Monetary Assets/Current Liabilities 4:1 5:1 4:1 Revenue Management Annual Debtors Collection Rate Last 12 Mths Receipts/ Last 12 Mths Billing 95.0% 88.5% 95.0% (Pay ment Lev el %) Outstanding Debtors to Rev enue Total Outstanding Debtors to Annual Rev enue 18.8% 9.4% 18.8% Creditors Management Creditors Sy stem Efficiency % of Creditors Paid Within Terms (w ithin MFMA s 10 99.23% 10 65(e)) 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 sold)/units purchased and generated 2 6.0% 5.58% 6.0% Water Distribution Losses % Volume (units purchased and ow n source less units sold)/total units purchased and ow n source 2 15.0% 15.80% 15.0% Employ ee costs Employ ee costs/total Rev enue - capital rev enue 29.1% 24.2% 29.0% Repairs & Maintenance R&M/Total Rev enue - capital rev enue 7.9% 5.0% 7.9% Interest & Depreciation I&D/Total Rev enue - capital rev enue 14.4% 14.4% 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) 17.3% 9.5% 17.3% ii. O/S Serv ice Debtors to Rev enue iii. Cost cov erage Total outstanding serv ice debtors/annual rev enue receiv ed for serv ices (Av ailable cash + Inv estments)/monthly fix ed operational ex penditure 24.1% 17.9% 24.1% 8 10 8 12
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 - Q1 First Quarter 2017/18 Budget Year 2018/19 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 102 724 103 645 103 645 9 041 36 194 34 078 2 116 6% 103 645 Serv ice charges 358 502 384 069 384 069 33 318 99 587 95 977 3 610 4% 384 069 Inv estment rev enue 31 280 30 263 30 263 574 1 878 1 625 253 16% 30 263 Transfers and subsidies 110 484 132 185 133 718 34 187 34 860 (673) -2% 133 718 Other ow n rev enue 68 653 47 493 47 493 2 220 6 057 5 657 400 7% 47 493 Total Revenue (excluding capital transfers 671 643 697 655 699 188 45 152 177 903 172 198 5 705 3% 699 188 and contributions) Employ ee costs 181 157 202 968 202 754 14 963 43 128 46 334 (3 205) -7% 202 754 Remuneration of Councillors 9 913 10 578 10 578 826 2 477 2 602 (125) -5% 10 578 Depreciation & asset impairment 79 931 85 063 85 063 85 063 Finance charges 13 337 15 135 15 135 3 14 109 (95) -87% 15 135 Materials and bulk purchases 198 325 223 645 224 092 26 323 52 788 50 074 2 714 5% 224 092 Transfers and subsidies 2 471 2 883 2 883 216 787 708 79 11% 2 883 Other ex penditure 118 670 146 431 147 732 5 828 12 912 31 231 (18 319) -59% 147 732 Total Expenditure 603 805 686 703 688 237 48 159 112 107 131 059 (18 952) -14% 688 237 Surplus/(Deficit) 67 839 10 952 10 952 (3 007) 65 796 41 139 24 656 60% 10 952 Transfers and subsidies - capital (monetary alloc 56 743 36 975 40 791 40 791 Contributions & Contributed assets Surplus/(Deficit) after capital transfers & contributions 124 581 47 927 51 743 (3 007) 65 796 41 139 24 656 60% 51 743 Share of surplus/ (deficit) of associate Surplus/ (Deficit) for the year 124 581 47 927 51 743 (3 007) 65 796 41 139 24 656 60% 51 743 Capital expenditure & funds sources Capital expenditure 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 Capital transfers recognised 56 628 36 975 40 791 2 361 4 786 6 824 (2 038) -30% 40 791 Public contributions & donations Borrow ing Internally generated funds 43 780 50 271 53 218 1 149 1 825 4 677 (2 852) -61% 53 218 Total sources of capital funds 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 Financial position Total current assets 560 831 525 339 525 339 582 236 525 339 Total non current assets 1 950 674 1 848 996 1 848 996 1 957 274 1 848 996 Total current liabilities 133 586 98 711 98 711 95 829 98 711 Total non current liabilities 198 789 186 866 186 866 198 789 186 866 Community w ealth/equity 2 179 130 2 088 758 2 088 758 2 244 892 2 088 758 Cash flows Net cash from (used) operating 252 833 113 884 113 884 13 253 112 405 50 340 (62 065) -123% 113 884 Net cash from (used) inv esting (130 685) (94 144) (94 144) (2 491) (4 158) 9 352 13 510 144% (94 144) Net cash from (used) financing (10 238) (4 335) (4 335) 79 (79) #DIV/0! (4 335) Cash/cash equivalents at the month/year end 460 799 383 890 383 890 476 811 428 177 (48 634) -11% 383 890 Debtors & creditors analysis 0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys 181 Dys- 1 Yr Over 1Yr Total Debtors Age Analysis Total By Income Source 36 858 12 520 2 300 927 635 544 888 11 099 65 770 Creditors Age Analysis Total Creditors 20 836 105 63 21 004 13
4.1.2 Table C2: Monthly Budget Statement - Financial Performance (standard classification) WC015 Swartland - Table C2 Monthly Budget Statement - Financial Performance (functional classification) - Q1 First Quarter 2017/18 Budget Year 2018/19 Description Ref Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands 1 % Revenue - Functional Governance and administration 181 413 168 526 168 526 10 254 50 902 44 625 6 277 14% 168 526 Ex ecutiv e and council 389 274 274 2 30 68 (38) -56% 274 Finance and administration 180 923 168 152 168 152 10 252 50 872 44 530 6 341 14% 168 152 Internal audit 100 100 100 26 (26) -100% 100 Community and public safety 42 151 58 509 62 669 369 981 12 648 (11 666) -92% 62 669 Community and social serv ices 8 905 11 094 12 644 92 313 2 516 (2 202) -88% 12 644 Sport and recreation 11 271 6 987 8 064 258 615 890 (274) -31% 8 064 Public safety 814 22 22 2 3 6 (2) -41% 22 Housing 21 162 40 406 41 939 16 49 9 237 (9 188) -99% 41 939 Health Economic and environmental services 69 654 41 056 42 245 1 003 3 104 4 141 (1 037) -25% 42 245 Planning and dev elopment 3 752 3 550 3 550 283 901 887 13 2% 3 550 Road transport 65 902 37 506 38 695 720 2 203 3 254 (1 050) -32% 38 695 Environmental protection Trading services 435 143 466 513 466 513 33 524 122 910 110 778 12 131 11% 466 513 Energy sources 251 940 271 436 271 436 23 166 69 494 67 568 1 926 3% 271 436 Water management 74 162 84 537 84 537 4 656 21 869 17 290 4 579 26% 84 537 Waste w ater management 72 025 71 066 71 066 3 440 19 463 15 913 3 550 22% 71 066 Waste management 37 016 39 474 39 474 2 262 12 084 10 008 2 076 21% 39 474 Other 4 24 26 26 2 6 7 (0) -2% 26 Total Revenue - Functional 2 728 386 734 630 739 979 45 152 177 903 172 198 5 705 3% 739 979 Expenditure - Functional Governance and administration 118 294 120 852 120 462 7 945 21 529 25 118 (3 589) -14% 120 462 Ex ecutiv e and council 17 977 18 734 18 734 1 329 3 998 4 488 (491) -11% 18 734 Finance and administration 98 882 100 457 100 068 6 507 17 174 20 251 (3 076) -15% 100 068 Internal audit 1 435 1 660 1 660 109 357 379 (23) -6% 1 660 Community and public safety 39 639 80 939 82 486 3 201 8 898 18 821 (9 924) -53% 82 486 Community and social serv ices 14 995 17 518 17 518 1 174 3 414 3 850 (436) -11% 17 518 Sport and recreation 19 263 22 540 22 551 1 604 4 107 4 746 (639) -13% 22 551 Public safety 3 322 4 133 4 135 241 595 951 (357) -37% 4 135 Housing 2 060 36 749 38 282 181 782 9 275 (8 493) -92% 38 282 Health Economic and environmental services 118 437 105 568 105 614 3 674 10 133 15 147 (5 014) -33% 105 614 Planning and dev elopment 10 045 12 414 12 414 778 2 246 2 854 (608) -21% 12 414 Road transport 108 392 93 154 93 200 2 896 7 888 12 293 (4 405) -36% 93 200 Environmental protection Trading services 326 232 377 909 378 238 33 296 71 242 71 629 (386) -1% 378 238 Energy sources 199 219 229 709 229 713 25 439 51 145 48 025 3 119 6% 229 713 Water management 44 689 56 095 56 098 3 004 6 728 8 652 (1 924) -22% 56 098 Waste w ater management 52 828 59 061 59 185 2 557 6 704 7 489 (785) -10% 59 185 Waste management 29 496 33 044 33 242 2 296 6 665 7 463 (797) -11% 33 242 Other 1 203 1 436 1 436 44 305 344 (38) -11% 1 436 Total Expenditure - Functional 3 603 805 686 703 688 237 48 159 112 107 131 059 (18 952) -14% 688 237 Surplus/ (Deficit) for the year 124 581 47 927 51 743 (3 007) 65 796 41 139 24 656 60% 51 743 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) - Q1 First Quarter Vote Description 2017/18 Budget Year 2018/19 Ref Audited Original Adjusted Monthly YearTD YearTD YTD YTD Full Year Outcome Budget Budget actual actual budget variance variance Forecast R thousands % Revenue by Vote 1 Vote 1 - Corporate Serv ices 9 120 9 658 9 658 70 183 2 511 (2 328) -92.7% 9 658 Vote 2 - Civ il Serv ices 220 443 204 347 206 613 10 477 53 854 44 712 9 142 20.4% 206 613 Vote 3 - Council 389 274 274 2 30 68 (38) -56.2% 274 Vote 4 - Electricity Serv ices 251 940 271 436 271 436 23 166 69 494 67 568 1 926 2.9% 271 436 Vote 5 - Financial Serv ices 177 173 166 453 166 453 10 172 50 669 44 096 6 573 14.9% 166 453 Vote 6 - Dev elopment Serv ices 27 632 48 472 51 555 553 1 483 10 905 (9 422) -86.4% 51 555 Vote 7 - Municipal Manager 100 100 100 26 (26) -10 100 Vote 8 - Protection Serv ices 41 590 33 890 33 890 712 2 191 2 312 (122) -5.3% 33 890 Total Revenue by Vote 2 728 386 734 630 739 979 45 152 177 903 172 198 5 705 3% 739 979 Expenditure by Vote 1 Vote 1 - Corporate Serv ices 25 036 29 574 29 574 2 102 6 005 6 717 (712) -10.6% 29 574 Vote 2 - Civ il Serv ices 231 545 233 977 234 335 10 847 27 272 35 834 (8 562) -23.9% 234 335 Vote 3 - Council 14 957 15 750 15 750 1 099 3 311 3 786 (474) -12.5% 15 750 Vote 4 - Electricity Serv ices 207 678 243 011 243 015 26 479 53 527 50 681 2 846 5.6% 243 015 Vote 5 - Financial Serv ices 43 280 48 959 48 567 2 928 8 283 9 845 (1 562) -15.9% 48 567 Vote 6 - Dev elopment Serv ices 18 935 56 729 58 263 1 467 4 551 13 836 (9 285) -67.1% 58 263 Vote 7 - Municipal Manager 6 178 6 866 6 866 480 1 450 1 589 (139) -8.7% 6 866 Vote 8 - Protection Serv ices 56 195 51 837 51 867 2 756 7 707 8 771 (1 064) -12.1% 51 867 Total Expenditure by Vote 2 603 805 686 703 688 237 48 159 112 107 131 059 (18 952) -14% 688 237 Surplus/ (Deficit) for the year 2 124 581 47 927 51 743 (3 007) 65 796 41 139 24 656 59.9% 51 743 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) - Q1 First Quarter 2017/18 Budget Year 2018/19 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 102 724 103 645 103 645 9 041 36 194 34 078 2 116 6% 103 645 Serv ice charges - electricity rev enue 242 358 261 358 261 358 23 161 68 269 66 765 1 503 2% 261 358 Serv ice charges - w ater rev enue 53 360 56 799 56 799 4 532 14 792 12 740 2 052 16% 56 799 Serv ice charges - sanitation rev enue 39 043 41 079 41 079 3 490 10 093 10 266 (172) -2% 41 079 Serv ice charges - refuse revenue 23 741 24 833 24 833 2 134 6 433 6 206 227 4% 24 833 Serv ice charges - other Rental of facilities and equipment 1 585 1 497 1 497 113 426 374 52 14% 1 497 Interest earned - external investments 31 280 30 263 30 263 574 1 878 1 625 253 16% 30 263 Interest earned - outstanding debtors 1 968 1 897 1 897 233 599 474 125 26% 1 897 Div idends receiv ed Fines, penalties and forfeits 32 631 25 227 25 227 67 162 143 19 14% 25 227 Licences and permits 3 834 3 753 3 753 303 957 938 19 2% 3 753 Agency serv ices 4 052 4 100 4 100 337 1 008 1 025 (16) -2% 4 100 Transfers and subsidies 110 484 132 185 133 718 34 187 34 860 (673) -2% 133 718 Other rev enue 15 541 10 819 10 819 936 2 623 2 704 (80) -3% 10 819 Gains on disposal of PPE 9 042 200 200 230 280 280 #DIV/0! 200 Total Revenue (excluding capital transfers and contributions) 671 643 697 655 699 188 45 152 177 903 172 198 5 705 3% 699 188 Expenditure By Type Employ ee related costs 181 157 202 968 202 754 14 963 43 128 46 334 (3 205) -7% 202 754 Remuneration of councillors 9 913 10 578 10 578 826 2 477 2 602 (125) -5% 10 578 Debt impairment 28 506 16 817 16 817 (31) (31) #DIV/0! 16 817 Depreciation & asset impairment 79 931 85 063 85 063 85 063 Finance charges 13 337 15 135 15 135 3 14 109 (95) -87% 15 135 Bulk purchases 178 604 211 428 211 428 25 265 49 604 46 916 2 688 6% 211 428 Other materials 19 721 12 217 12 664 1 059 3 184 3 158 26 1% 12 664 Contracted serv ices 58 113 95 049 96 417 3 480 8 165 24 134 (15 969) -66% 96 417 Transfers and subsidies 2 471 2 883 2 883 216 787 708 79 11% 2 883 Other ex penditure 25 117 32 084 32 015 2 348 4 778 7 097 (2 319) -33% 32 015 Loss on disposal of PPE 6 934 2 482 2 482 2 482 Total Expenditure 603 805 686 703 688 237 48 159 112 107 131 059 (18 952) -14% 688 237 Surplus/(Deficit) 67 839 10 952 10 952 (3 007) 65 796 41 139 24 656 0 10 952 Transfers and subsidies - capital (monetary 56 743 36 975 40 791 40 791 Surplus/(Deficit) after capital transfers & 124 581 47 927 51 743 (3 007) 65 796 41 139 51 743 Taxation Surplus/(Deficit) after taxation 124 581 47 927 51 743 (3 007) 65 796 41 139 51 743 Attributable to minorities Surplus/(Deficit) attributable to municipality 124 581 47 927 51 743 (3 007) 65 796 41 139 51 743 Share of surplus/ (deficit) of associate Surplus/ (Deficit) for the year 124 581 47 927 51 743 (3 007) 65 796 41 139 51 743 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, functional classification and funding) - Q1 First Quarter 2017/18 Budget Year 2018/19 Vote Description Ref Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands 1 % Multi-Year expenditure appropriation 2 Vote 2 - Civ il Serv ices 17 707 23 513 23 513 1 912 3 510 3 800 (290) -8% 23 513 Vote 4 - Electricity Serv ices 3 000 3 000 180 180 500 (320) -64% 3 000 Vote 6 - Dev elopment Serv ices 14 620 4 000 6 976 252 258 1 950 (1 692) -87% 6 976 Total Capital Multi-year expenditure 4,7 32 327 30 513 33 489 2 344 3 948 6 250 (2 302) -37% 33 489 Single Year expenditure appropriation 2 Vote 1 - Corporate Serv ices 7 307 698 698 11 11 173 (162) -93% 698 Vote 2 - Civ il Serv ices 32 647 28 694 30 960 329 374 1 125 (751) -67% 30 960 Vote 3 - Council 6 5 5 1 (1) -100% 5 Vote 4 - Electricity Serv ices 12 920 12 406 12 406 809 2 091 1 197 895 75% 12 406 Vote 5 - Financial Serv ices 531 628 628 170 73 97 133% 628 Vote 6 - Dev elopment Serv ices 12 803 8 902 10 422 2 472 (2 472) -100% 10 422 Vote 7 - Municipal Manager 3 5 5 1 (1) -100% 5 Vote 8 - Protection Serv ices 1 865 5 396 5 396 16 16 210 (194) -92% 5 396 Total Capital single-year expenditure 4 68 081 56 733 60 520 1 166 2 663 5 252 (2 588) -49% 60 520 Total Capital Expenditure 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 Capital Expenditure - Functional Classification Governance and administration 10 913 2 437 2 437 54 255 541 (286) -53% 2 437 Ex ecutiv e and council 9 10 10 2 (2) -100% 10 Finance and administration 10 904 2 427 2 427 54 255 539 (284) -53% 2 427 Community and public safety 10 680 16 275 18 902 453 465 2 245 (1 780) -79% 18 902 Community and social serv ices 3 231 1 296 1 296 9 11 179 (168) -94% 1 296 Sport and recreation 6 628 11 609 14 236 445 455 2 027 (1 572) -78% 14 236 Public safety 821 3 370 3 370 40 (40) -100% 3 370 Economic and environmental services 26 012 20 337 21 526 16 16 281 (265) -94% 21 526 Planning and dev elopment 179 70 70 11 (11) -100% 70 Road transport 25 833 20 267 21 456 16 16 270 (254) -94% 21 456 Trading services 52 803 48 197 51 144 2 986 5 875 8 434 (2 559) -30% 51 144 Energy sources 11 224 14 794 14 794 954 2 219 1 386 833 60% 14 794 Water management 19 025 11 775 11 775 1 919 3 542 1 200 2 342 195% 11 775 Waste w ater management 14 667 15 468 15 468 47 47 4 398 (4 351) -99% 15 468 Waste management 7 887 6 160 9 107 67 67 1 450 (1 383) -95% 9 107 Total Capital Expenditure - Functional Classification 3 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 Funded by: National Gov ernment 27 608 27 975 27 975 2 112 4 537 4 800 (263) -5% 27 975 Prov incial Gov ernment 29 020 9 000 12 816 249 249 2 024 (1 775) -88% 12 816 Transfers recognised - capital 56 628 36 975 40 791 2 361 4 786 6 824 (2 038) -30% 40 791 Internally generated funds 43 780 50 271 53 218 1 149 1 825 4 677 (2 852) -61% 53 218 Total Capital Funding 100 408 87 246 94 009 3 510 6 611 11 501 (4 890) -43% 94 009 17
4.1.6 Table C6: Monthly Budget Statement - Financial Position WC015 Swartland - Table C6 Monthly Budget Statement - Financial Position - Q1 First Quarter 2017/18 Budget Year 2018/19 Description Ref Audited Original Adjusted Full Year YearTD actual Outcome Budget Budget Forecast R thousands 1 ASSETS Current assets Cash 460 799 383 890 383 890 477 327 383 890 Call inv estment deposits Consumer debtors 55 981 87 273 87 273 69 758 87 273 Other debtors 28 670 43 572 43 572 19 924 43 572 Current portion of long-term receiv ables 70 Inv entory 15 380 10 604 10 604 15 156 10 604 Total current assets 560 831 525 339 525 339 582 236 525 339 Non current assets Long-term receiv ables 3 3 Inv estments Inv estment property 53 603 52 524 52 524 53 603 52 524 Investments in Associate Property, plant and equipment 1 895 127 1 794 787 1 794 787 1 901 727 1 794 787 Agricultural Biological Intangible 1 172 915 915 1 172 915 Other non-current assets 770 770 770 770 770 Total non current assets 1 950 674 1 848 996 1 848 996 1 957 274 1 848 996 TOTAL ASSETS 2 511 505 2 374 335 2 374 335 2 539 510 2 374 335 LIABILITIES Current liabilities Bank ov erdraft Borrow ing 9 359 4 954 4 954 9 359 4 954 Consumer deposits 11 775 10 935 10 935 11 959 10 935 Trade and other pay ables 104 647 78 219 78 219 66 716 78 219 Prov isions 7 805 4 603 4 603 7 795 4 603 Total current liabilities 133 586 98 711 98 711 95 829 98 711 Non current liabilities Borrow ing 131 004 118 064 118 064 131 004 118 064 Prov isions 67 785 68 801 68 801 67 785 68 801 Total non current liabilities 198 789 186 866 186 866 198 789 186 866 TOTAL LIABILITIES 332 375 285 577 285 577 294 618 285 577 NET ASSETS 2 2 179 130 2 088 758 2 088 758 2 244 892 2 088 758 COMMUNITY WEALTH/EQUITY Accumulated Surplus/(Deficit) 1 997 959 1 937 280 1 937 280 2 063 721 1 937 280 Reserv es 181 171 151 478 151 478 181 171 151 478 TOTAL COMMUNITY WEALTH/EQUITY 2 2 179 130 2 088 758 2 088 758 2 244 892 2 088 758 The concept of mscoa Balacesheet budgeting is new to local government and in this regard somewhat challenging. 18
4.1.7 Table C7: Monthly Budget Statement - Cash Flow WC015 Swartland - Table C7 Monthly Budget Statement - Cash Flow - Q1 First Quarter 2017/18 Budget Year 2018/19 Description Ref Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands 1 % CASH FLOW FROM OPERATING ACTIVITIES Receipts Property rates 102 724 98 463 98 463 10 728 31 841 32 368 (527) -2% 98 463 Serv ice charges 358 502 362 026 362 026 25 336 79 962 90 552 (10 591) -12% 362 026 Other rev enue 66 264 26 529 26 529 39 621 156 175 19 897 136 278 685% 26 529 Gov ernment - operating 99 557 132 185 132 185 34 187 34 460 (273) -1% 132 185 Gov ernment - capital 56 743 36 975 36 975 36 975 Interest 33 248 32 065 32 065 574 1 878 2 076 (198) -10% 32 065 Div idends Payments Suppliers and employ ees (448 396) (556 342) (556 342) (62 842) (190 902) (128 195) 62 707-49% (556 342) Finance charges (13 337) (15 135) (15 135) (110) (110) 100% (15 135) Transfers and Grants (2 471) (2 883) (2 883) (165) (736) (708) 28-4% (2 883) NET CASH FROM/(USED) OPERATING ACTIVITIES 252 833 113 884 113 884 13 253 112 405 50 340 (62 065) -123% 113 884 CASH FLOWS FROM INVESTING ACTIVITIES Receipts Proceeds on disposal of PPE 1 053 200 200 230 280 280 #DIV/0! 200 Decrease (Increase) in non-current debtors (7 431) Decrease (increase) other non-current receivables (30 677) Decrease (increase) in non-current investments Payments Capital assets (93 630) (94 344) (94 344) (2 722) (4 439) 9 352 13 790 147% (94 344) NET CASH FROM/(USED) INVESTING ACTIVITIES (130 685) (94 144) (94 144) (2 491) (4 158) 9 352 13 510 144% (94 144) CASH FLOWS FROM FINANCING ACTIVITIES Receipts Short term loans Borrow ing long term/refinancing Increase (decrease) in consumer deposits 1 661 619 619 79 79 #DIV/0! 619 Payments Repayment of borrowing (11 900) (4 954) (4 954) (4 954) NET CASH FROM/(USED) FINANCING ACTIVITIES (10 238) (4 335) (4 335) 79 (79) #DIV/0! (4 335) NET INCREASE/ (DECREASE) IN CASH HELD 111 909 15 405 15 405 10 761 108 326 59 691 15 405 Cash/cash equivalents at beginning: 348 890 368 486 368 486 368 486 368 486 368 486 Cash/cash equivalents at month/year end: 460 799 383 890 383 890 476 811 428 177 383 890 The YTD actual for Cash/cash equivalents at month/year end includes a total of R360 235 972 investments made during the 1st Quarter. 19
PART 2 SUPPORTING DOCUMENTATION Section 5 Debtors' analysis 5.1 Supporting Table SC3 WC015 Swartland - Supporting Table SC3 Monthly Budget Statement - aged debtors - Q1 First Quarter Description Actual Bad Total Impairment - NT Debts Written 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 Bad Debts i.t.o Code Off against days Council Policy R thousands Debtors Debtors Age Analysis By Income Source Trade and Other Receiv ables from Ex change Transactions - Water 1200 5 266 1 845 907 412 275 217 399 1 917 11 238 3 219 Trade and Other Receiv ables from Ex change Transactions - Electricity 1300 19 339 6 367 138 41 25 22 32 899 26 863 1 018 Receiv ables from Non-ex change Transactions - Property Rates 1400 7 189 2 598 786 210 107 95 106 5 080 16 169 5 596 Receiv ables from Ex change Transactions - Waste Water Management 1500 2 718 937 241 141 121 114 190 1 572 6 033 2 138 Receiv ables from Ex change Transactions - Waste Management 1600 2 315 754 226 123 107 95 160 1 631 5 410 2 115 Receivables from Exchange Transactions - Property Rental Debtors 1700 31 20 1 1 1 1 1 1 56 5 Interest on Arrear Debtor Accounts 1810 Recoverable unauthorised, irregular, fruitless and w asteful expenditure 1820 Other 1900 Total By Income Source 2000 36 858 12 520 2 300 927 635 544 888 11 099 65 770 14 092 2017/18 - totals only 36 524 7 981 1 384 701 562 493 1 962 7 926 57 534 11 644 Debtors Age Analysis By Customer Group Organs of State 2200 1 377 191 14 7 4 4 12 487 2 096 514 Commercial 2300 14 598 5 698 152 28 46 36 40 954 21 551 1 103 Households 2400 20 883 6 631 2 134 891 585 505 836 9 657 42 122 12 474 Other 2500 Total By Customer Group 2600 36 858 12 520 2 300 927 635 544 888 11 099 65 770 14 092 Total Debtors increased from R64 909 758 in August 2018 to R65 769 655 in September 2018. Budget Year 2018/19 The collection rate for September 2018 was 88.37% compared to 96.76% in August 2018. The YTD collection rate is 88.45% compared to the annual projection of 95% and in the main as a result of water charges. 20
5.2 Government Debt Schedule Swartland Municipality for the month ended September 2018 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 356 313 3 115 3 109 284 621 647 158 645 904 25 535 3 404 20 408 695 251 1 342 409 1 342 409-2 995 526 TPW 3 830 64 65 5 902 9 862 8 471 61 61 7 204 15 798 25 660 25 660-43 065 WCED 26 954 - - 2 26 956 10 728 - - - 10 728 37 684 37 684-821 684 HEALTH -25 498 1 1 162-25 333 45 178 90 702 3 170 8 550 147 600 122 266 122 266-182 367 HOUSING 15 478 15 467 1 305 157 150 189 401 288 837 55 790 3 070 30 398 378 096 567 496 567 496-242 005 OTHER - DEPARTMENT OF RURAL DEVELOPMENT AND LAND REFORM - - - - - - - - - - - - - SUNDRY 305 - - - 305 273 303 - - 576 881 881 576 TOTAL OUTSTANDING 377 381.73 18 648.08 4 480.88 447 837.37 848 348.06 999 390.90 172 390.60 9 705.29 66 560.65 1 248 047.44 2 096 395.50 2 096 395.50-4 284 071.31 OTHER DEPARTMENT OF RURAL DEVELOPMENT AND LAND REFORM 0% SUNDRY 0% HOUSING 27% HEALTH 6% NPW 64% WCED 2% TPW 1%
Section 6 Creditors' analysis 6.1 Supporting Table SC4 WC015 Swartland - Supporting Table SC4 Monthly Budget Statement - aged creditors - Q1 First Quarter Budget Year 2018/19 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 repay ments 0600 Trade Creditors 0700 20 836 105 63 21 004 2 039 Auditor General 0800 Other 0900 Total By Customer Type 1000 20 836 105 63 21 004 2 039 Section 7 Investment portfolio analysis 7.1 Supporting Table SC5 WC015 Swartland - Supporting Table SC5 Monthly Budget Statement - investment portfolio - Q1 First Quarter Type of Expiry date Accrued Yield for the Market Change in Market Investments by maturity Name of institution & investment ID Period of Investment Investment of investment interest for the month month 1 (%) value at beginning market value value at end of the of the month R thousands Yrs/Months month Municipality NEDBANK 361 Day s Fix ed 28/06/2019 8.75% 320 000 320 000 STANDARDBANK 92 Day s Call Acount 31/10/2018 7.68% 40 236 40 236 Municipality sub-total 360 236 360 236 Entities sub-total TOTAL INVESTMENTS AND INTEREST 360 236 360 236
7.2 Commitments against Cash and Cash Equivalents Commitments against Cash & Cash Equivalents 31 August 2018 Transactions 2018/2019 Current Month Cash & Cash Equivalents: R 466 621 138 R 477 547 009 Primary Bank Account R 103 856 342 R 9 964 491 R 113 820 833 Short Term Investments (Less 6 months) R 40 235 973 R 40 235 973 Medium Term Investments (more 6 months) R 320 000 000 R 320 000 000 Longterm Investments R - R - Cash Floats R 2 528 823 R 961 381 R 3 490 204 Commitments: R 243 061 643 R 269 024 220 Unspent Committed Conditional Grants R 6 252 694 R -249 415 R 6 003 279 Capital funding requirement 2018/2019 (cash resources) R 38 376 787 R -2 361 115 R 36 015 673 Cash Portion of Housing Development Fund R 6 262 R - R 6 262 Capital Replacement Reserve Movement R 180 490 001 R -1 148 840 R 179 341 161 Loan repayment due Dec / June R 14 693 964 R - R 14 693 964 Consumer Deposits R - R 11 959 477 R 11 959 477 Creditor payments R 3 241 935 R 17 762 469 R 21 004 404 Working Capital R 223 559 494 R 208 522 790 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: SWARTLAND MUNICIPALITY WC015 Sep-18 Amount Reason for withdrawal 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 from any of the municipality 's bank accounts, and may do so only - R 560 230 518 To pay creditors, service providers, employee related costs, etc Includes investments of R 360 235 973 (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 7 320 306 Motor Vehicle Registration and Road Traffic Mangement Corporation. R 92 034 Service deposits, Community and Town Halls, Sport Club Houses, etc R 0 To re-invest and deposit into the cheque account when needed. (j) for such other purposes as may be prescribed. (4) The accounting officer must within 30 days after the end of each quarter - (a) table in the municipal council a consolidated report of all withdrawals made in terms of subsection (1)(b) to (j) during that quarter ; and (b) submit a copy of the report to the relevant provincial treasury and the Auditor-General. 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 - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance R thousands % RECEIPTS: 1,2 Full Year Forecast Operating Transfers and Grants National Government: 85 140 85 140 36 131 36 131 85 140 Local Gov ernment Equitable Share 82 048 82 048 34 187 34 187 82 048 Finance Management 1 520 1 520 1 550 1 550 1 520 EPWP Incentiv e 1 572 1 572 394 394 1 572 Provincial Government: 46 568 46 568 3 150 3 150 46 568 Community Development: Workers 37 37 37 Human Settlements 33 720 33 720 340 340 33 720 Libraries 8 429 8 429 2 810 2 810 8 429 Proclaimed Roads Subsidy 3 486 3 486 3 486 Financial Management Support Grant: Student Bursaries 360 360 360 Financial Management Support Grant: mscoa 330 330 330 WCFSG: Risk Management Improv ement (Softw are) 4 100 100 100 Thusong Grant 106 106 106 Other grant providers: 227 227 227 LG Seta 227 227 227 Total Operating Transfers and Grants 5 131 935 131 935 39 281 39 281 131 935 Capital Transfers and Grants National Government: 27 975 27 975 10 500 10 500 27 975 Municipal Infrastructure Grant (MIG) 20 945 20 945 7 000 7 000 20 945 Energy Efficiency and Demand Side Management Grant 3 000 3 000 1 500 1 500 3 000 Integrated National Electrification Programme (municipal) 4 000 4 000 2 000 2 000 4 000 Finance Management 30 30 30 Provincial Government: 9 000 9 000 9 000 Human Settlements 6 500 6 500 6 500 RSEP/VPUU Municipal Projects 2 500 2 500 2 500 Total Capital Transfers and Grants 5 36 975 36 975 10 500 10 500 36 975 TOTAL RECEIPTS OF TRANSFERS & GRANTS 5 168 910 168 910 49 781 49 781 168 910 25
8.2 Supporting Table SC7 (1) WC015 Swartland - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance R thousands % Full Year Forecast EXPENDITURE Operating expenditure of Transfers and Grants National Government: 85 140 85 140 5 637 17 552 17 711 (160) -0.9% 85 140 Local Gov ernment Equitable Share 82 048 82 048 4 919 15 994 15 994 82 048 Finance Management 1 520 1 520 124 211 370 (160) -43.1% 1 520 EPWP Incentiv e 1 572 1 572 594 1 347 1 347 1 572 Provincial Government: 46 568 48 101 659 2 144 11 965 (9 821) -82.1% 48 101 Community Development: Workers 37 37 9 (9) -10 37 Human Settlements 33 720 35 253 397 8 896 (8 500) -95.5% 35 253 Libraries 8 429 8 429 657 1 746 1 992 (246) -12.4% 8 429 Proclaimed Roads Subsidy 3 486 3 486 868 (868) -10 3 486 Financial Management Support Grant: Student Bursaries 360 360 2 2 88 (87) -98.3% 360 Financial Management Support Grant: mscoa 330 330 82 (82) -10 330 WCFSG: Risk Management Improv ement (Softw are) 100 100 29 (29) -10 100 Thusong Grant 106 106 106 Other grant providers: 227 227 227 LG Seta 227 227 227 Total operating expenditure of Transfers and Grants: 131 935 133 468 6 295 19 696 29 676 (9 980) -33.6% 133 468 Capital expenditure of Transfers and Grants National Government: 27 975 27 975 2 112 4 537 4 800 (263) -5.5% 27 975 Municipal Infrastructure Grant (MIG) 20 945 20 945 1 906 3 499 3 800 (301) -7.9% 20 945 Energy Efficiency and Demand Side Management Grant 4 000 4 000 180 180 500 (320) -64.0% 4 000 Integrated National Electrification Programme (municipal) 3 000 3 000 26 858 500 358 71.6% 3 000 Finance Management 30 30 30 Provincial Government: 9 000 12 816 2 024 (2 024) -10 12 816 Human Settlements 6 500 6 500 1 624 (1 624) -10 6 500 RSEP/VPUU Municipal Projects 2 500 6 316 400 (400) -10 6 316 Total capital expenditure of Transfers and Grants 36 975 40 791 2 112 4 537 6 824 (2 287) -33.5% 40 791 TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 168 910 174 260 8 407 24 233 36 500 (12 267) -33.6% 174 260 8.3 Supporting Table SC7 (2) WC015 Swartland - Supporting Table SC7(2) Monthly Budget Statement - Expenditure against approved rollovers - Q1 First Quarter Budget Year 2018/19 Description Ref Approved Rollover 2017/18 Monthly actual YearTD actual YTD variance YTD variance R thousands % Capital expenditure of Approved Roll-overs Provincial Government: 3 816 249 249 3 567 93.5% RSEP/VPUU Municipal Projects 3 816 249 249 3 567 93.5% Total capital expenditure of Approved Roll-overs 3 816 249 249 3 567 93.5% TOTAL EXPENDITURE OF APPROVED ROLL-OVERS 3 816 249 249 3 567 93.5% 26
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 - Q1 First Quarter 2017/18 Budget Year 2018/19 Summary of Employee and Councillor remuneration Ref Audited Outcome Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands % 1 A B C E Councillors (Political Office Bearers plus Other) Basic Salaries and Wages Pension and UIF Contributions 935 1 026 1 026 78 233 252 (20) -8% 1 026 Medical Aid Contributions 196 207 207 18 53 51 2 4% 207 Motor Vehicle Allowance Cellphone Allow ance 1 016 1 158 1 158 85 255 285 (30) -10% 1 158 Housing Allowances Other benefits and allow ances 7 766 8 187 8 187 645 1 936 2 014 (78) -4% 8 187 Sub Total - Councillors 9 913 10 578 10 578 826 2 477 2 602 (125) -5% 10 578 Senior Managers of the Municipality 3 Basic Salaries and Wages 7 852 7 443 7 443 625 1 874 1 745 130 7% 7 443 Pension and UIF Contributions 1 447 1 414 1 414 113 340 339 2 1% 1 414 Medical Aid Contributions 353 368 368 31 92 88 4 5% 368 Ov ertime Performance Bonus Motor Vehicle Allow ance 854 847 847 76 227 203 25 12% 847 Cellphone Allowance 257 286 286 24 71 68 3 4% 286 Housing Allowances Other benefits and allowances 179 199 199 14 42 48 (5) -11% 199 Pay ments in lieu of leav e Long service awards Post-retirement benefit obligations 2 640 1 368 1 368 328 (328) -100% 1 368 Sub Total - Senior Managers of Municipality 11 583 11 924 11 924 883 2 648 2 817 (170) -6% 11 924 Other Municipal Staff Basic Salaries and Wages 101 875 117 683 117 469 9 228 27 261 28 125 (864) -3% 117 469 Pension and UIF Contributions 17 828 20 566 20 566 1 701 4 968 4 923 45 1% 20 566 Medical Aid Contributions 8 107 9 130 9 130 707 2 114 2 186 (72) -3% 9 130 Ov ertime 8 448 7 822 7 822 731 1 470 1 873 (403) -22% 7 822 Performance Bonus Motor Vehicle Allow ance 4 130 4 958 4 958 348 1 028 1 187 (159) -13% 4 958 Cellphone Allowance 339 311 311 39 118 75 43 58% 311 Housing Allow ances 1 198 1 493 1 493 114 348 357 (9) -3% 1 493 Other benefits and allow ances 18 791 20 247 20 247 1 018 2 466 2 676 (210) -8% 20 247 Pay ments in lieu of leav e 2 077 1 659 1 659 1 100 397 (298) -75% 1 659 Long service awards 2 431 956 956 15 77 229 (152) -66% 956 Post-retirement benefit obligations 2 4 350 6 218 6 218 178 532 1 489 (957) -64% 6 218 Sub Total - Other Municipal Staff 169 574 191 044 190 830 14 080 40 481 43 516 (3 036) -7% 190 830 Total Parent Municipality 191 070 213 546 213 332 15 789 45 605 48 936 (3 331) -7% 213 332 Total Municipal Entities TOTAL SALARY, ALLOWANCES & BENEFITS 191 070 213 546 213 332 15 789 45 605 48 936 (3 331) -7% 213 332 TOTAL MANAGERS AND STAFF 181 157 202 968 202 754 14 963 43 128 46 334 (3 205) -7% 202 754 27
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 - Q1 First Quarter Budget Year 2018/19 % spend of Month Original Monthly YearTD YearTD YTD YTD Original Budget actual actual budget variance variance Budget R thousands % Monthly expenditure performance trend July 1 717 678 678 1 717 1 040 60.5% 1% August 2 592 2 423 3 101 4 309 1 208 28.0% 4% September 5 042 3 510 6 611 9 352 2 741 29.3% 8% October 8 508 17 860 Nov ember 9 365 27 225 December 4 898 32 123 January 5 009 37 132 February 12 511 49 644 March 14 956 64 600 April 12 416 77 016 May 7 402 84 418 June 2 828 87 246 Total Capital expenditure 87 246 6 611
Section 12 Other Supporting Documentation 12.1 Supporting Table SC13a, b and e WC015 Swartland - Supporting Table SC13a Monthly Budget Statement - capital expenditure on new assets by asset class - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands 1 % Capital expenditure on new assets by Asset Class/Sub-class Infrastructure 23 889 25 078 2 161 4 559 4 460 (99) -2.2% 25 078 Roads Infrastructure 550 1 739 250 250 10 1 739 Roads 550 550 150 150 10 550 Road Furniture 1 189 100 100 10 1 189 Storm w ater Infrastructure Electrical Infrastructure 7 070 7 070 249 1 156 571 (585) -102.5% 7 070 MV Substations 2 640 2 640 50 1 (49) -4429.7% 2 640 LV Networks 4 430 4 430 249 1 107 570 (537) -94.1% 4 430 Water Supply Infrastructure 9 174 9 174 1 912 3 403 500 (2 902) -58 9 174 Boreholes 500 500 8 200 192 96.2% 500 Reservoirs 8 674 8 674 1 912 3 395 300 (3 095) -1030.3% 8 674 Sanitation Infrastructure 7 095 7 095 3 138 3 138 10 7 095 Reticulation 7 095 7 095 3 138 3 138 10 7 095 Community Assets 9 040 10 146 264 271 1 485 1 214 81.7% 10 146 Community Facilities 3 540 3 632 9 11 635 625 98.3% 3 632 Cemeteries/Crematoria 1 040 1 040 9 11 161 150 93.4% 1 040 Public Open Space 1 900 1 900 375 375 10 1 900 Public Ablution Facilities 600 692 100 100 10 692 Sport and Recreation Facilities 5 500 6 515 255 261 850 589 69.3% 6 515 Indoor Facilities 5 000 5 029 252 258 750 492 65.6% 5 029 Outdoor Facilities 500 1 486 3 3 100 97 96.8% 1 486 Other assets 5 000 5 000 1 250 1 250 10 5 000 Operational Buildings Housing 5 000 5 000 1 250 1 250 10 5 000 Social Housing 5 000 5 000 1 250 1 250 10 5 000 Computer Equipment 567 567 25 43 292 249 85.3% 567 Computer Equipment 567 567 25 43 292 249 85.3% 567 Furniture and Office Equipment 73 73 11 14 28 14 51.0% 73 Furniture and Office Equipment 73 73 11 14 28 14 51.0% 73 Machinery and Equipment 7 676 7 710 785 820 302 (518) -171.4% 7 710 Machinery and Equipment 7 676 7 710 785 820 302 (518) -171.4% 7 710 Transport Assets 3 757 3 733 168 (4) (172) 3985.0% 3 733 Transport Assets 3 757 3 733 168 (4) (172) 3985.0% 3 733 Total Capital Expenditure on new assets 1 50 002 52 308 3 247 5 875 7 812 1 938 24.8% 52 308 29
WC015 Swartland - Supporting Table SC13b Monthly Budget Statement - capital expenditure on renewal of existing assets by asset class - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance Full Year Forecast R thousands 1 % Capital expenditure on renewal of existing assets by Asset Class/Sub-class Infrastructure 5 690 8 632 27 499 1 864 1 365 73.2% 8 632 Roads Infrastructure Storm w ater Infrastructure Electrical Infrastructure 830 825 27 385 164 (221) -134.6% 825 LV Networks 830 825 27 385 164 (221) -134.6% 825 Water Supply Infrastructure 2 061 2 061 115 500 385 77.0% 2 061 Distribution 2 061 2 061 115 500 385 77.0% 2 061 Sanitation Infrastructure 2 800 2 800 2 800 Waste Water Treatment Works 2 800 2 800 2 800 Solid Waste Infrastructure 2 947 1 200 1 200 10 2 947 Landfill Sites 2 947 1 200 1 200 10 2 947 Rail Infrastructure Coastal Infrastructure Information and Communication Infrastructure Community Assets Community Facilities Sport and Recreation Facilities Heritage assets Investment properties Revenue Generating Other assets Operational Buildings Housing Total Capital Expenditure on renewal of existing ass 1 5 690 8 632 27 499 1 864 1 365 73.2% 8 632 WC015 Swartland - Supporting Table SC13e Monthly Budget Statement - capital expenditure on upgrading of existing assets by asset class - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance R thousands 1 % Capital expenditure on upgrading of existing assets by Asset Class/Sub-class YTD variance Full Year Forecast Infrastructure 27 404 27 399 237 237 1 025 788 76.9% 27 399 Roads Infrastructure 17 104 17 104 17 104 Roads 16 664 16 664 16 664 Road Furniture 440 440 440 Electrical Infrastructure 6 100 6 095 180 180 575 394 68.6% 6 095 MV Substations 3 000 2 995 75 75 10 2 995 LV Networks 3 100 3 100 180 180 500 320 64.0% 3 100 Water Supply Infrastructure 500 500 200 200 10 500 Distribution 500 500 200 200 10 500 Solid Waste Infrastructure 3 700 3 700 56 56 250 194 77.4% 3 700 Landfill Sites Waste Transfer Stations 3 700 3 700 56 56 250 194 77.4% 3 700 Community Assets 4 050 5 570 700 700 10 5 570 Community Facilities 400 1 920 100 100 10 1 920 Police 400 1 920 100 100 10 1 920 Sport and Recreation Facilities 3 650 3 650 600 600 10 3 650 Outdoor Facilities 3 650 3 650 600 600 10 3 650 Transport Assets 100 100 100 100 10 100 Transport Assets 100 100 100 100 10 100 Total Capital Expenditure on upgrading of existing a 1 31 554 33 069 237 237 1 825 1 588 87.0% 33 069 30
12.2 Supporting Table SC13c and d WC015 Swartland - Supporting Table SC13c Monthly Budget Statement - expenditure on repairs and maintenance by asset class - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance R thousands 1 % Repairs and maintenance expenditure by Asset Class/Sub-class YTD variance Full Year Forecast Infrastructure 41 889 41 894 2 621 6 520 10 035 3 515 35.0% 41 894 Roads Infrastructure 15 814 15 815 288 572 3 938 3 366 85.5% 15 815 Roads 15 296 15 298 284 568 3 809 3 241 85.1% 15 298 Road Furniture 518 518 4 4 129 125 96.7% 518 Storm w ater Infrastructure 14 977 14 977 1 133 3 246 3 381 136 4.0% 14 977 Storm water Conveyance 14 977 14 977 1 133 3 246 3 381 136 4.0% 14 977 Electrical Infrastructure 2 263 2 263 327 726 540 (186) -34.5% 2 263 MV Substations 136 136 43 112 34 (78) -231.0% 136 LV Networks 2 127 2 127 284 613 506 (108) -21.3% 2 127 Sanitation Infrastructure 2 668 2 672 437 663 665 2 0.3% 2 672 Pump Station 710 710 70 127 177 49 27.9% 710 Waste Water Treatment Works 1 958 1 962 366 536 489 (47) -9.7% 1 962 Solid Waste Infrastructure 6 167 6 167 436 1 314 1 511 197 13.0% 6 167 Landfill Sites 6 167 6 167 436 1 314 1 511 197 13.0% 6 167 Community Assets 3 069 1 967 536 598 484 (114) -23.6% 1 967 Community Facilities 2 509 1 407 354 411 366 (46) -12.5% 1 407 Halls 2 259 688 103 121 162 41 25.4% 688 Centres 598 252 281 173 (108) -62.2% 598 Libraries 50 50 12 12 10 50 Cemeteries/Crematoria 72 72 9 18 9 49.1% 72 Police Purls 128 Sport and Recreation Facilities 560 560 181 187 119 (69) -57.8% 560 Indoor Facilities 100 100 100 Outdoor Facilities 460 460 181 187 119 (69) -57.8% 460 Other assets 1 962 2 926 65 153 719 566 78.7% 2 759 Operational Buildings 12 809 92 143 202 59 29.1% 809 Municipal Offices 12 809 92 143 202 59 29.1% 809 Housing 1 950 2 117 (27) 10 517 507 98.0% 1 950 Staff Housing 167 (27) 10 32 22 69.6% Social Housing 1 950 1 950 0 1 486 485 99.9% 1 950 Biological or Cultivated Assets Intangible Assets 2 946 2 946 301 600 653 54 8.2% 2 946 Licences and Rights 2 946 2 946 301 600 653 54 8.2% 2 946 Computer Software and Applications 2 946 2 946 301 600 653 54 8.2% 2 946 Computer Equipment 462 462 22 44 112 68 60.6% 462 Computer Equipment 462 462 22 44 112 68 60.6% 462 Furniture and Office Equipment 60 60 0 3 15 12 80.4% 60 Furniture and Office Equipment 60 60 0 3 15 12 80.4% 60 Machinery and Equipment 882 883 87 161 220 59 26.8% 883 Machinery and Equipment 882 883 87 161 220 59 26.8% 883 Transport Assets 4 001 4 007 326 813 997 185 18.5% 4 007 Transport Assets 4 001 4 007 326 813 997 185 18.5% 4 007 Total Repairs and Maintenance Expenditure 1 55 271 55 146 3 957 8 893 13 236 4 344 32.8% 54 979 31
WC015 Swartland - Supporting Table SC13d Monthly Budget Statement - depreciation by asset class - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance R thousands 1 % Depreciation by Asset Class/Sub-class Full Year Forecast Infrastructure 72 148 72 148 72 148 Roads Infrastructure 23 022 23 022 23 022 Roads 1 476 1 476 1 476 Road Structures 21 142 21 142 21 142 Road Furniture 404 404 404 Storm w ater Infrastructure 4 204 4 204 4 204 Drainage Collection 815 815 815 Storm water Conveyance 3 303 3 303 3 303 Attenuation 86 86 86 Electrical Infrastructure 12 671 12 671 12 671 Power Plants 252 252 252 HV Substations 24 24 24 HV Switching Station 10 10 10 MV Substations 1 745 1 745 1 745 MV Networks 7 707 7 707 7 707 LV Networks 2 932 2 932 2 932 Water Supply Infrastructure 15 810 15 810 15 810 Dams and Weirs 244 244 244 Boreholes 14 14 14 Reservoirs 1 351 1 351 1 351 Pump Stations 529 529 529 Bulk Mains 6 904 6 904 6 904 Distribution 6 677 6 677 6 677 Distribution Points 90 90 90 Sanitation Infrastructure 15 891 15 891 15 891 Pump Station 52 52 52 Reticulation 474 474 474 Waste Water Treatment Works 8 657 8 657 8 657 Outfall Sewers 6 644 6 644 6 644 Toilet Facilities 65 65 65 Solid Waste Infrastructure 549 549 549 Landfill Sites 196 196 196 Waste Transfer Stations 135 135 135 Waste Drop-off Points 218 218 218 Rail Infrastructure Coastal Infrastructure 1 1 1 Revetments 1 1 1 Information and Communication Infrastructure 32
WC015 Swartland - Supporting Table SC13d Monthly Budget Statement - depreciation by asset class - Q1 First Quarter Budget Year 2018/19 Description Ref Original Budget Adjusted Budget Monthly actual YearTD actual YearTD budget YTD variance YTD variance R thousands 1 % Full Year Forecast Community Assets 2 903 2 903 2 903 Community Facilities 1 609 1 609 1 609 Halls 85 85 85 Clinics/Care Centres 507 507 507 Museums 24 24 24 Libraries 771 771 771 Cemeteries/Crematoria 164 164 164 Public Ablution Facilities 58 58 58 Sport and Recreation Facilities 1 294 1 294 1 294 Outdoor Facilities 1 294 1 294 1 294 Investment properties 25 25 25 Revenue Generating 25 25 25 Improved Property 25 25 25 Other assets 4 287 4 287 4 287 Operational Buildings 3 462 3 462 3 462 Municipal Offices 2 941 2 941 2 941 Workshops 50 50 50 Stores 471 471 471 Housing 825 825 825 Staff Housing 163 163 163 Social Housing 662 662 662 Intangible Assets 686 686 686 Licences and Rights 686 686 686 Computer Software and Applications 686 686 686 Computer Equipment 1 124 1 124 1 124 Computer Equipment 1 124 1 124 1 124 Furniture and Office Equipment 292 292 292 Furniture and Office Equipment 292 292 292 Machinery and Equipment 1 452 1 452 1 452 Machinery and Equipment 1 452 1 452 1 452 Transport Assets 2 145 2 145 2 145 Transport Assets 2 145 2 145 2 145 Total Depreciation 1 85 063 85 063 85 063 33