Provincial Gazette Extraordinary Buitengewone Provinsiale Koerant

THE PROVINCE OF GAUTENG G A U T E N G PROVINCIAL GOVERNMENT UNITY IN DIVERSITY DIE PROVINSIE GAUTENG Provincial Gazette Extraordinary Buitengewone Provinsiale Koerant Vol 20 PRETORIA, 12 FEBRUARY FEBRUARIE 2014 No 35 We oil hawm he power to preftvent klldc Prevention is the cure AIDS HEIRINE 0800 012 322 DEPARTMENT OF HEALTH NB The Government Printing Works will not be held responsible for the quality of Hard Copies or Electronic Files submitted for publication purposes 400440 A 35 1

2 No 35 PROVINCIAL GAZETTE EXTRAORDINARY, 12 FEBRUARY 2014 IMPORTANT NOTICE The Government Printing Works will not be held responsible for faxed documents not received due to errors on the fax machine or faxes received which are unclear or incomplete Please be advised that an OK slip, received from a fax machine, will not be accepted as proof that documents were received by the GPW for printing If documents are faxed to the GPW it will be the sender s responsibility to phone and confirm that the documents were received in good order Furthermore the Government Printing Works will also not be held responsible for cancellations and amendments which have not been done on original documents received from clients No CONTENTS INHOUD Page No Gazette No GENERAL NOTICE 377 Municipal Finance Management Act (56/2003): Publication of Gauteng Municipal Consolidated Statement: 2nd quarter ended 31 December 2013 3 35

BUITENGEWONE PROVINSIALE KOERANT, 12 FEBRUARIE 2014 No 35 3 GENERAL NOTICE NOTICE 377 OF 2014 PUBLICATION OF GAUTENG MUNICIPAL CONSOLIDATED STATEMENT: 2nd QUARTER ENDED 31 DECEMBER 2013 1 The Municipal Finance Management Act2003 (Act 56 of 2003) ("MFMA") in terms of section 71 and Government Gazette Notice 26510 and 26511 refers 2 The MFMA in terms of Section 71(1) requires Accounting Officers of each Municipality to submit to the Provincial Treasury, on a monthly basis and by the 10th working day of the month, a consolidated statement on the state of municipal budgets 3 The MFMA in terms of section 71(6) in addition to the aforementioned requires the Provincial Treasury to submit by no later than the 22nd working day of the month, to National Treasury, a consolidated statement on the state of the municipal budgets in the Province 4 The Provincial Treasury, within 30 days after the quarter has ended, has to publish a Consolidated Statement on the municipal budgets per municipality in the Province 5 Herewith we formally publish the consolidated statement as at 31 December 2013 4 No fundo Tshabalala Head of the Department Gauteng Pr vincial Treasury Date: 05 021 201*

4 No 35 PROVINCIAL GAZETTE EXTRAORDINARY, 12 FEBRUARY 2014 GAUTENG PROVINCE GAUTENG PROVINCE PROVINCIAL TREASURY REPUBLIC REPUBLIC OF OF SOUTH SOUTH AFRICA AFRICA GAUTENG PROVINCIAL TREASURY GAUTENG MUNICIPAL CONSOLIDATED BUDGET STATEMENTS FOR THE QUARTER ENDED 31 DECEMBER 2013 IN TERMS OF SECTION 71 OF THE MFMA

BUITENGEWONE PROVINSIALE KOERANT, 12 FEBRUARIE 2014 No 35 5 AGGREGRATED INFORMATION FOR GAUTENG MUNICIPALITIES STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2013 Partl: ODeratin4 Revenue and as as 02 of 2012/13 to Q2 of 2013/14 Operating Revenue and Operating Revenue 94,241,121 24,520,837 260% 23,087,681 245% 47,608,518 505% 21,524,930 522% 73% Property rates 15,768,979 4,153481 263% 4,344,830 276% 8,498,311 539% 3260,322 472% 333% Property rates penalties and collection charges 174,026 50240 289% 54,863 315% 105,103 604% 41,905 536% 309% Service charges electricity revenue 37,662,087 9,787,194 260% 8,145,687 216% 17,932,881 476% 7,824,759 497% 41% Service charges water revenue 11,185,823 2,724,384 244% 2,941,827 263% 5,666,211 507% 3,151,093 494% (66%) Service charges sanitation revenue 4,478,046 1,122,813 251% 1,160,191 259% 2,283,004 510% 350,168 447% 2313% Service charges refuse revenue 3,299,889 820,903 249% 837,053 254% 1,657,956 502% 696,170 648% 202% Service charges other 570,070 119,584 210% 127,816 224% 247,400 434% 288,124 422% (556%) Rental of facilities and equipment 520,635 91,081 175% 97,432 187% 188,513 362% 93,989 418% 37% Interest earned extemal investments 577,466 143,520 249% 122,360 212% 265,880 460% 879,452 1820% (861%) Interest earned outstanding debtors 576,372 189,832 329% 236,790 411% 426,622 740% 173,690 503% 363% Dividends received 3 3 (1000%) Fines 916,442 123,007 134% 114,044 124% 237,050 259% 157,914 472% (278%) Licences and perrnits 228,344 42,919 188% 44,761 196% 87,680 384% 37202 382% 203% Agency services 779,416 205,811 264% 192,251 247% 398,061 511% 173,050 479% 111% Transfers recognised operational 12,823,132 3,844 A18 300% 3,448,316 269% 7,292,735 569% 3286,526 648% 49% Other oven revenue 4,670,969 1,101,357 236% 1218,472 261% 2,319,828 497% 1,107,435 529% 100% Gains on disposal of PPE 9,424 293 31% 987 105% 1,280 136% 3,131 24,8% (685%) Operating 91,750,624 21,127,384 230% 22,331,698 243% 43,459,082 474% 20,060,292 466% 113% Employee related costs 22,079,451 5,087,087 230% 5,684,877 257% 10,771,964 488% 5,113,041 478% 112% Remuneration of councillors 469,681 104,657 223% 103,612 221% 208269 443% 96241 409% 77% Debt impairment 4,318,733 1,128,451 261% 1,226464 284% 2,354,915 545% 1,257458 448% (25%) Depreciation and asset impairment 5,416,190 1,107,444 204% 1,027,472 190% 2,134,916 394% 1,040,364 407% (12%) Finance charges 3,064,305 546,100 178% 853,818 279% 1,399,917 457% 899,409 415% (51%) Bulk purchases 33,348,246 9,536,971 286% 7,589498 228% 17,126469 514% 7,163,964 530% 59% Other Materials 2,797,992 435,457 156% 596,864 213% 1,032,320 369% 560,969 380% 64% Contracted services 5,979,517 969,229 162% 1,550,087 259% 2,519,316 421% 1,901,049 405% (185%) Transfers and grants 1,479,873 227,913 154% 337,582 228% 565,495 382% 278,973 316% 210% Other expenditure 12,771,587 1,963,864 154% 2,927,546 229% 4,891410 383% 1,748,234 371% 675% Loss on disposal of PPE 25,050 20,211 807% 433,878 1,7320% 454,089 1,8127% 589 73% 73,5729% Surplus/(Deficit) 2,490,497 3,393,453 755,983 4,149,437 :: :::: 1,464,637 in Transfers recognised capital 7,045,554 728,334 103% 1,722,286 244% 2,450,619 348% 828,768 172% 1078% Contributions recognised capital Contributed assets (130,000) (32,500) 250% (32,500 ) 250% (65,000) 500% (1000%) Surplus/(Deficit) after capital transfers and contributions 9,406,051 4,089,287 2,445,769 i 6,535,056 2,293,405 I 25% Taxation 550,871 6,501 12% 10,244 19% 16,745 30% 7,156 432% Surplus/ (Deficit) after taxation 8,855,180 4,082,786 2,435,525 6,518,311 = ::::" igg:i:i:i;i:i:i::: 2,286,250 ::, Attributable to minorities attributable to municipali 8,8, 4082,7 245,525 : 6,Suplus/(Deficit) 518,311 2286,250 P, :::::::: 85, 4,082,7 Share of surplus/ (deficit) of associate Suplus/(Deficit for the ear 245, 25 681,, 286,2 5 0 Part 2: Capital Revenue and as as Q2 of 2012/13 to Q2 of 2013/14 Capital Revenue and Source of Finance 16,260,677 1,474,858 91% 3,064,928 188% 4,539,787 279% 1,834,212 217% 671% National Government 6,929,574 778,256 112% 1,368,089 197% 2,146,345 310% 799,304 205% 712% Provincial Govemment 140,712 18,926 134% 134,663 957% 153,588 1092% 110,752 373% 216% District Municipality 2,185 Other transfers and grants 40,945 1,581 39% 13,041 319% 14,623 357% 3,703 356% 2522% Transfers recognised capital 7,113,416 798,763 112% 1,515,793 213% 2,314,556 325% 913,759 214% 659% Borrowing 4,221,798 332,787 79% 697,021 165% 1,029,808 244% 528,510 206% 319% Internally generated funds 4,370,693 218,448 50% 761,182 174% 979,631 224% 233,093 251% 2266% Public contributions and donations 554,770 124,860 225% 90,933 164% 215,793 389% 158,850 242% (428%) Capital Standard Classification 16,260,677 1,474,858 91% 3,064,928 188% 4,539,787 279% 1,834,212 217% 671% Governance and Administration 1,890,167 46,351 25% 188,869 100% 235,221 124% 127,752 163% 478% Executive & Council 231,070 4,396 19% 46,545 201% 50,940 220% 24,015 134% 938% Budget & Treasury Office 318,088 17,560 55% 41,464 130% 59,023 186% 36,835 182% 126% Corporate Services 1,341,009 24,396 18% 100,861 75% 125,257 93% 66,902 165% 508% Community and Public Safety 2,953,284 369,927 125% 590,668 200% 960,595 325% 439,688 245% 343% Community & Social Services 393,758 7,253 18% 36,595 93% 43,848 111% 33,724 158% 85% Sport And Recreation 494,321 58,956 119% 133,255 270% 192,211 389% 62,979 267% 1116% Public Safety 304,260 5,284 17% 39,996 131% 45,281 149% 33,104 167% 208% Housing 1,543,590 279,561 181% 336,221 218% 615,781 399% 291,172 290% 155% Health 217,354 18,873 87% 44,602 205% 63,475 292% 18,709 132% 1384% Economic and Environmental Services 5,520,680 570,617 103% 1,023,522 185% 1,594,139 289% 489,064 175% 1093% Planning and Development 771,265 59,106 77% 68,606 89% 127,712 166% 15,726 63% 3363% Road Transport 4,689,252 511,183 109% 952,211 203% 1,463,394 312% 467,930 187% 1035% Environmental Protection 60,163 328 5% 2,705 45% 3,034 50% 5,409 116% (500%) Trading Services 5,824,492 482,000 83% 1,237,417 212% 1,719,417 295% 773,521 248% 600% Electricity 2,760,540 188,155 68% 617,440 224% 805,594 292% 324,101 261% 905% Water 1,173,248 143,227 122% 338,544 289% 481,771 411% 276,257 277% 225% Waste Water Management 1,530,804 137,796 90% 261,753 171% 399,549 261% 160,877 232% 627% Waste Management 359,901 12,822 36% 19,680 55% 32,502 90% 12,285 96% 602% Other 72,054 5,963 83% 24,452 339% 30,415 422% 4,186 95% 4841%

6 No 35 PROVINCIAL GAZETTE EXTRAORDINARY, 12 FEBRUARY 2014 Part 3: Cash Receipts and Payments Cash Flow from Operating Activities Budget First Quarter Second Quarter year to Date Second Quarter 1st 0 as % of 2nd Q as %of Mud as as %of main %of main 02 of 2012/13 to 02012013/14 Receipts 96,198,995 23,555,345 245% 25,005, 535 261% 48,620,880 505% 22,981,671 525% 91% Ratepayers and other 75,291,892 18,591,512 247% 19,115,320 154% 37,706,832 501% 16,749,010 508% 142% Govemnbnl operating 12813,706 1,761043 294% 3,621,147 283% 7382,191 574% 3236,991 610% 11,9% Govemment capital 7085,654 884,454 125% 1978,604 279% 2,863968 404% 1,965269 432% Interest 1,007,743 318,336 315% 350,463 348% 668800 664% 1,035,407 1257% (662%) Dividends Payments (80,569,721) (25,253,210) 313% (19,446,853) 241% (44,700,063) 555% (17,960,413) 555% 83% Suppliers and employees (76111,598) (24469718) 321% (18,141,715) 238% (42611,433) 559% 06,883919) 564% 74% Finance charges (3,053,647) (544,703) 178% (853,782) 200% (1,398,465) 458% (894,965) 414% (46%) Transfers and grants (1,304,476) (238,789) 183% (451,375) 346% (690,164) 529% (181,525) 333% 1487% Net Cash from/(used) Operating Activities 15,629,274 (1,697,865) (109%) 5,618,682 359% 3,920,817 251% 5,021,265 354% 119% Cash Flow from Investing Activities Receipts (523,339) 265,066 (506%) 273,107 (520%) 638,173 (1028%) (70,588) 1828% (4869%) Proceeds on disposal of PPE 9,547 57,041 5913% 57,481 5959% 114,522 1,1871% 29,096 372% 976% Decrease in noncurrent debtors 136,428 (1266,334) (9282%) 290,241 2127% (978093) (7155%) (37718) 3282% (0695%) Decrease in other noncutrent receivables (21,431) 1,526,586 (71231%) 8,528 (305%) 1,533,112 (7,1535%) (56241) (146%) (1116%) Decrease (increase) in nonwoven investments (647,983) (52,227) 81% (81,141) 125% (133,368) 206% (5,726) (5,1552%) 1,3170% Payments (15,744,962) (2,182,431) 139% (3,278,646) 208% (5,461,07/) 347% (1,862,979) 238% 760% Capital assets (16,744,962) (2,182431) 139% (3,278,640) 208% (5,461,077) 347% (1862,979) 238% 760% Net Cash from/(used) Investing Activities (16,263,302) (1,917,365) 118% (3,005,539) 195%, (4,522,500) 303% (1,933,567) 176% 55,4% Cash Flow from Financing Activities Receipts 4,140,437 1,355,050 327% (300,836) (73%) 1,054,214 26,5% (91,339) 159% 2294% Short ten bans 150,631 90,000 597% 303,900 2010% 393,900 2615% 84000 4719% 2618% BarrovAng long tenntrefinancing 3,906,537 1,243,083 318% (601,083) (154%) 642,000 164% 1226,135) 130% 1658% Increase (decrease) In consumer deposits 83289 21,967 264% (3,653) (44%) 18,314 220% 50,796 1282% (1072%) Payments (1,818,534) (767,252) 422% (600,155) 330% (1,367,408) 752% (565,126) 636% 62% Repayment 01 borronling (1,818,534) (767252) 422% (600,155) 330% (1,367,408) 752% (565,126) 636% 62% Net Cash from/(used) Financing Activities 2,321,903 587,798 253% (900,991) (388%) (313,194) (135%) (656,465) (306%) 372% Net Increase/(Decrease) in cash held 1,682,875 (3,027,432) (1799%) 1,712,151 1017% (1,315,282) (782%) 2,431,233 580% (296%) Cash /cosh equivalents at the year begin: 8,535,802 11,379,055 131,8% 8,351,623 967% 11379,055 1318% 5,174,609 1193% 614% Cash/cash equivalents at the year end: 10,318,677 8,351,623 1369% 10,083,773 975% 10,063,773 575% 7,605842 946% 323% Part 4: Debtor Age Analysis Bad Debts Y/ritten Off to Impairment Bed Debts ito 0 30 Days 31 60 Days 61 90 Days Over 90 Days Tots) Debtors Cound Policy 9 thousands Amount Y Amount % Amount % Amount % Amount % Amount % Amount % Debtors Age Analysis By Income Source Trade and Other Receivables from Exchange Transactions Water 1,154,438 117% 479106 48% 354505 36% 7,907722 799% 9,896,171 249% 10,522 1% 136,657 14% Trade and Other Receivables from Exchange Transactions Electricity 2,588,548 298% 580,879 67% 336,762 39% 5,178,572 596% 0,084,761 218% 5295 1% 28,689 3% Receivables from Nonexchange Transactions Property Rates 1,390,682 153% 303251 42% 327,662 36% 6,988,186 769% 9,089,781 228% 3,772 119,955 13% Receivables from Exchange Transactions Waste Water Management 463,101 117% 168,752 42% 128971 33% 3,187,780 808% 3,946,604 99% 2,641 1% 55923 14% Receivables from Exchange Transactions Waste Management 281,920 101% 110170 39% 84,948 30% 2,325240 830% 2,802,278 70% 3754 1% 82,945 30% Receivables from Exchange Transactions Properly Rental Debtors 14,553 23% 8,027 13% 7,018 11% 591,524 952% 621,121 16% 3 445 1% Interest on Armor Debtor Accounts 112,064 53% 80,516 36% 66572 32% 1,848,014 877% 2,107,466 53% 4,948 2% 2,833 1% Recoverable unauthorised, Wegular or Imitless and wasteful Expendlture Other 57,252 22% 47,319 1,8% 47813 18% 2490,790 942% 2,643,175 66% 10,228 4% 302,676 115% By Income Source 6,062,558 152% 1,856,020 47% 1,354,951 34% 30,517,828 767% 39,791,357 1000% 41,162 1% 730,122 18% Debtors Age Analysis By Customer Group Organs 015thle 100,148 115% 56,690 65% 46,700 53% 671,193 767% 874,579 22% 16,932 19% Commercial 2,987278 245% 758,942 62% 484,607 40% 7,979,257 653% 12210,084 307% 2,468 260,105 21% Households 2,811,864 113% 1,024,469 41% 793,734 32% 20,362,780 815% 21,992,847 628% 14,669 1% 453085 18% Other 163,268 95% 16,078 9% 29,902 17% 1,504,599 878% 1,7131348 43% 24,025 14% By Customer Group 6,062,558 152% 1,856,020 47% 1,354,951 34% 30,517,828 767% 39,791,357 1000% 41,162 1% 730,122 18% Part 5: Creditor Age Analysis 0 30 Days 31 60 Days 61 90 Days Over 90 Days Amount % Amount Amount Amount % Amount % Creditor Age Analysis Bulk Elmtncrly 1,964,010 918% 62,769 29% 32,828 15% 80520 38% 2,140128 315% Bulk Water 669,655 1000% 669,655 99% PAYE deductions 85,117 1000% 85,117 13% VAT (output 000 19701) (12,653) 1000% (12953) (2%) Pensions /Retirement 91890 1000% 91,690 14% Loan repayments 329,192 1000% 329,192 48% Trade Creditors 1,478,067 915% 23321 1915,88E1 230% 14% 8,340 4% 108,156 67% AuditorGeneral 8,492 916% 782 84% 9274 1% Other 1,836,680 587% 11,112 6% 2218 1% 11323 6% 1,861,333 274% 6,450,251 950% 97,984 14% 41,386 6% 200,000 29% 6,789,621 1000% Source Local Government Database 1 All figures in this report are unaudited 2 Westonaria only vented figures on the 31 Jan after the dearnine of the 30 Jan 2014 3 West Rand Efiel not verify figures and comunication was send to GPT

BUITENGEWONE PROVINSIALE KOERANT, 12 FEBRUARIE 2014 No 35 7 GAUTENG: CITY OF JOHANNESBURG (JHB) STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2013 Partl: Operating Revenue and 2013114 2012/13 1stQas%of 2nd Qas% of as as Q2 of 2012/13 to Q2 of 2013/14 Operating Revenue and Operating Revenue 36,770,044 8,784,868 239% 9,019,124 245% 17,803,992 484% 7,705,124 499% 171% Property rates 6,395,445 1,833642 287% 2,012189 315% 3845,832 601% 1,175,027 419% 712% Property rates penalties and collection charges 91,169 19862 218% 24302 267% 44,164 484% 24,130 494% 7% Service charges electricity revenue 13,276,206 3,020563 228% 2,827,078 213% 5,847541 440% 2,606,114 495% 85% Service charges water revenue 4,241,132 1,024,267 242% 1,132915 267% 2,157,182 509% 1,618,509 515% (300%) Service charges sanitation revenue 2,490824 625,459 251% 632,617 254% 1,258,076 505% (1000%) Service charges refuse revenue 986,904 231,800 235% 274,091 278% 505,891 513% 216,450 1955% 266% Service charges other 438,402 93547 213% 101551 232% 195,098 445% 265,435 441% (617%) Rental of facilities and equipment 287693 43977 153% 54,943 191% 98,920 344% 46,515 423% 181% Interest earned external investments 306,055 62,371 204% 51,668 169% 114,239 373% 60,345 408% (140%) Interest earned outstanding debtors 42,878 4,802 112% 35,751 834% 40,553 946% 24,045 863% 487% Dividends received Fines 574,741 59507 104% 49,288 86% 108,795 189% 101,920 541% (516%) Licences and permits 674 267 397% 351 521% 619 918% 226 789% 556% Agency services 501,979 116,392 232% 131,886 263% 248278 495% 127507 510% 34% Transfers recognised operational 5,146290 1,243,050 242% 1,186531 231% 2,429,681 472% 1,101552 499% 77% Other own revenue 1989452 405,362 204% 503,661 253% 909,023 457% 337,346 619% 493% Gains on disposal of PPE 3 (1000%) Operating 33,960,929 8,426,669 248% 8,745,644 258% 17,172,314 506% 7,641,964 489% 144% Employee related costs 8,155,691 1,944,820 238% 2,241,824 275% 4,186544 513% 2,053,989 505% 91% Remuneration of councillors 124,154 29227 235% 28,236 227% 57,463 463% 25,335 396% 114% Debt impairment 1,451,637 424,322 292% 605,282 417% 1,029,605 709% 758388 597% (202%) Depreciation and asset impairment 2,345,443 408807 174% 415,100 177% 823,907 351% 424,133 442% (21%) Finance charges 1,403,071 313,900 224% 390,664 278% 704,564 502% 355,097 450% 100% Bulk purchases 12,272,913 3,763,70 307% 2,496,619 203% 6,260,389 510% 2,317,543 504% 77% Other Materials 42,481 Contracted services 3,215,045 524,566 163% 836,259 260% 1360,825 423% 730,026 441% 146% Transfers and grants 175,397 14,217 81% 48,755 278% 62,972 359% 42,535 2678% 146% Other expenchture 4,75,047 983,516 206% 1,280,933 268% 2,264,449 474% 934371 424% 371% Loss on disposal of PPE 50 19,524 39,0472% 401,973 803,9456% 421,496 842,9928% 547 8189% 73,3864% Surplusl(Deficit) 2,809,115 358,199 273,479 831,678 63,161 Transfers recognised capital 2,524,743 167,767 66% 469,545 186% 637,312 252% 147,256 95% 2189% Contnbulions recognised capital Contributed assets _, Surplusl(Deficit) after capital transfers and contributions 5,333,858 525,966 743,025 1,268,990 210,416 Taxation 550,871 6,501 12% 10244 19% 16,745 30% 7,156 25% 432% Surplus/(Deficit) after taxation 4,782,987 519,465 732,780 1,252,245 203,260 Attnbutabie to minorities Surplusl(Deficit) attributable to municipality 4,782,987 519,465 732,780 1,252,245 203,260 Share of surplus/ (deficit) of associate Surplusl(Deficit) for the year 4,782,987 519,465 732,780, 1,252,245 203,260 Part 2: Capital Revenue and 2013/14 2012113 as as Q2 of 2012/13 to Q2 of 2013/14 Capital Revenue and Source of Finance 7,595,073 520,895 69% 940,806 124% 1,461,701 192% 512,824 174% 835% National Government 2,524,743 165,248 65% 183,240 73% 348,488 138% 120,229 71% 524% Provincial Government 104,634 104,634 19,784 3458% 4289% District Municipality Other transfers and grants 617 (1000%) Transfers recognised capital 2524743 165,248 65% 287,874 114% 453122 179% 140630 83% 1047% Borrowing 1,458,631 112,349 77% 79,444 54% 191,793 131% 195,103 257% (593%) Intemalty generated funds 3,162,829 130,263 41% 504,570 160% 634,833 201% 29,703 1417% 1,5987% Public contnbutions and donations 448,870 113,035 252% 68,918 154% 181,953 405% 147,388 355% (532%) Capital Standard Classification 7,595,073 520,895 69% 940,806 124% 1,461,701 192% 512,824 174% 835% Governance and Administration 973778 7,135 7% 43613 45% 50748 52% 10988 80% 2969% Executive & Council 78,675 557 7% 557 7% 128 38% 3348% Budget & Treasury Office 28,000 1,485 53% 1,485 53% 1,148 41% 294% Corporate Services 867,103 7,135 8% 41,571 48% 48,706 56% 9,712 90% 3280% Community and Public Safety 1302,586 210,567 162% 190892 147% 401,459 308% 108,604 174% 758% Community & Social Services 156,746 2,075 13% 4,790 31% 6,865 44% 4,404 84% 88% Sport And Recreation 99,770 924 9% 12,919 129% 13,843 139% 2,009 38% 5432% Public Safety 89,100 67 1% 4,269 48% 4,336 49% 411 102% 9387% Housing 902,757 207,501 230% 165454 183% 372,955 413% 100,623 202% 644% Health 54,213 3,460 64% 3,460 64% 1,158 47% 1989% Economic and Environmental Services 2,389963 118486 50% 155311 65% 273797 115% 59,308 52% 1619% Planning and Development 671,351 1,974 3% 7,000 10% 8,974 13% 4,883 34% 433% Road Transport 1,692,862 116,262 69% 147,668 87% 263,930 156% 54,424 55% 1713% Environmental Protection 25,750 250 10% 643 25% 893 35% 12% (1000%) Trading Services 2,928746 184,707 63% 550,990 188% 735697 251% 333,924 289% 650% Electricity 1,727,058 91,886 53% 350,834 203% 442,720 256% 142,895 268% 1455% Water 612,170 59,273 97% 200,156 327% 259,429 424% 189,004 333% 59% Waste Water Management 408,113 29,102 71% 29,102 71% Waste Management 181,405 4,446 25% 4,446 25% 2,025 75% (1000%) Other

8 No 35 PROVINCIAL GAZETTE EXTRAORDINARY, 12 FEBRUARY 2014 Part 3: Cash Receipts and Payments Cash Flow from Operating Activities 2013114 2012113 1stQas%of as as Q2 of 2012113 to Q2 of 2013114 Receipts 37,324,489 7,673,763 206% 8,643,470 232% 16,317,233 437% 8,774,667 482% (15%) Ratepayers and other 29,304,523 8,335,427 218% 6,823,418 233% 13,158,845 449% 8,651,521 486% 26% Goverment operating 5146290 1,130738 220% 1298944 252% 2,429,682 472% 1,101,551 499% 179% Government capital 2524743 140,425 56% 433,489 172% 573914 227% 937197 409% (537%) Interest 348,933 67173 193% 87,619 251% 154,792 444% 84,391 475% 38% Dividends Payments (29933772) 178385671 262% (6,6777551 223% (145163221 485% (66491171 472% 4% Suppliers and empayees (28530,701) (7,510,450) 263% (6,238,467) 219% (13,748,917) 482% (6294,019) 474% (9%) Finance charges (1,403,071) (313900) 224% (390533) 278% (704,433) 502% (355,098) 450% 100% Transfers and grants (14,217) (48755) (62,972) (1000%) Net Cash from/(used) Operating Activities 7,390,718 (164,804) (22%) 1,965,715 266% 1,800,911 244% 2,125,551 528% (75%) Cash Flow from Investing Activities Receipts (675309) Proceeds on ctsposal of PPE (50) Decrease in noncurrent debtors Decrease in other noncurrent receivables (21,089) _ Decrease (increase) in noncurrent investments (654,171) I Payments 172153201 (1111465) 154% (11039231 153% (2215388) 307% (470694) 179% 1345% Capital assets (7215320) (1,111465) 154% (1,103923) 153% (2215,388) 307% (470694) 179% 1345% Net Cash froml(used) Investing Activities (7,890,629) (1,111,465) 141% (1,103,923) 140% (2,215,388) 281% (470,694) 186% 1345% Cash Flow from Financing Activities Receipts 1,458631 608000 417% 608,000 417% Short term loans Borrowing long leim/refinancing 1,458,631 608,000 417% 608,000 417% Increase (decrease) in consumer deposits Payments (415151) (620229) 1494% (1911271 460% (811356) 1954% (1549771 425% 233% Repayment of borrowing (415,151) (620,229) 1494% (191,127) 460% (811,356) 1954% (154,977) 425% 233% Net Cash froml(used) Financing Activities 1,043,480 (12,229) (12%) (191,127) (183%) (203,356) (195%) (154,977) 3489% 233% Net Increase/(Decrease) in cash held 543,569 (1,288,498) (2370%) 670,665 1234% (617,833) (1137%) 1,499,879 980% (553%) Cash/cash equivalents al the year begin: 3,752,720 4,974,257 1326% 3,685,759 982% 4,974257 1326% 2,195,991 1702% 678% Cash/cash equivalents at the year end: 4,296,289 3,685,759 858% 4,356,424 1014% 4,358,424 1014% 3,895,870 1258% 179% Part 4: Debtor Ape Analysis Debtors Age Analysis By Income Source 0 30 Days 31 60 Days 61 90 Days Over 90 Days Bad Debts Written Off to Debtors Impairment Bad Debts Ito Council Policy Amount Amount % Amount Amount % Amount Amount % Amount % Trade and Other Receivables from Exchange Transactions Water 536,986 121% 227,136 51% 155,400 35% 3,503,694 792% 4,423,216 252% Trade and Other Receivables from Exchange Transactions Electrii 1272743 256% 339,980 68% 195,495 39% 3,164,827 636% 4,973,045 283% Receivables from Nonexchange Transactions Property Rates 665,938 152% 186,651 43% 166,649 38% 3,359,348 767% 4378586 249% Receivables from Exchange Transactions Waste Water Managern 290,998 127% 98,562 43% 73,724 32% 1,836,724 799% 2,300,008 131% Receivables from Exchange Transactions Waste Management 113,060 103% 47,045 43% 33,546 30% 909,367 824% 1,103,019 63% Receivables from Exchange Transactions Property Rental DeblorF 4,631 12% 4,712 12% 4,432 11% 377,288 965% 391,062 22% Interest on Arrear Debtor Accounts Recoverable unauthorised, irregular or fruitless and wasteful Expen _ Other By Income Source 2,884,355 164% 904,086 51% 629,247 36% 13,151,248 749% 17,568,936 1000% Debtors Age Analysis By Customer Group Organs of State 40,048 112% 16,845 47% 11,773 33% 289,433 808% 358,099 20% Coombe' 1,530,416 206% 425,323 57% 292,128 39% 5,194,902 698% 7,442,768 424% Households 1,312,319 134% 461,283 47% 323,842 33% 7,662,181 785% 9,759,624 556% Other 1,573 186% 636 75% 1,504 178% 4,732 560% 8,445 By Customer Group 2,884,355 164% 904,086 51% 629,247 36% 13,151,248 749% 17,568,936 1000% Part 5: Creditor Ape Analysis 0 30 Days 31 60 Days 61 90 Days Over 90 Days Amount % Amount % Amount % Amount % Amount Creditor Age Analysis Bulk Electricity 801,753 1000% 801,753 426% Bulk Water 261,168 1000% 261,168 139% PAYE deductions 14,553 1000% 14,553 8% VAT (output less input) Pensions 1 Retirement 2,118 1000% 2,118 1% Loan repayments Trade Creators 381,665 746% 19,831 39% 6,100 12% 103,947 203% 511,543 272% AucktorGeneral Other 268,771 918% 11112 38% 2,054 7% 10,807 37% 292,744 155% 1,730,028 918% 30,943 16% 8,154 4% 114,754 61% 1,883,879 1000%

BUITENGEWONE PROVINSIALE KOERANT, 12 FEBRUARIE 2014 No 35 9 GAUTENG: CITY OF TSHWANE (TSH) STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2013 Partl: Operating Revenue and 2013/14 2012113 as Q2 of 2012113 as to Q2 of 2013/14 Operating Revenue and Operating Revenue 22,171,995 5,657,405 255% 5,387,839 243% 11,045,2U 498% 5,119,513 497% 52% Property rates 4,464,238 1,046,992 235% 1,051,361 236% 2,098,353 470% 995,023 536% 57% Property rates penalties and collection charges Service charges electricity revenue 9,012,286 2,321,434 258% 2,008,622 223% 4,330,056 480% 2,029,030 463% (10%) Service charges water revenue 2,739,884 643,458 235% 709,439 259% 1,352,897 494% 628,032 499% 130% Service charges sanitation revenue 660,035 156,889 238% 159,225 241% 316,114 479% 151,361 488% 52% Service charges refuse revenue 779,340 213,411 274% 171,879 221% 385,289 494% 158,533 500% 84% Service charges other 9,090 419% (1000%) Rental of facilities and equipment 131,357 25,799 196% 20,429 156% 46,228 352% 29,813 402% (315%) Interest earned external investments 38,337 8,255 215% 12,774 333% 21,029 549% 12,503 387% 22% Interest earned outstandng debtors 240,532 74,085 308% 79,179 329% 153,264 637% 69,274 373% 143% Dividends received Fines 79,185 1,420 18% 924 12% 2,344 30% 956 565% (33%) Licences and permits 52,984 10,516 198% 14,467 273% 24,983 472% 14,047 550% 30% Agency services Transfers recognised operational 2,927,897 973,619 333% 946,843 323% 1,920,462 656% 793,783 656% 193% Other own revenue 1,045,920 181,527 174% 212,697 203% 394,224 377% 225,837 346% (58%) Gains on dsposal of PPE 2,229 (1000%) Operating 22,171,995 4,546,571 205% 5,980,344 270% 10,526,915 475% 5,816,317 484% 28% Employee related costs 6,138,038 1,391,141 227% 1,662,811 271% 3,053,951 498% 1,446,412 477% 150% Remuneration of councillors 103,223 24,463 237% 24,137 234% 48,600 471% 21,714 431% 112% Debt impairment 947,408 135,650 143% 97565 103% 233,215 246% 110,681 272% (119%) Depreciation and asset impairment 954,409 224,197 235% 224,982 236% 449,179 471% 241,135 503% (67%) Finance charges 859,248 90,685 106% 321,351 374% 412,036 480% 265,522 345% 210% Bulk purchases 7,555,858 1545,092 244% 2,160,725 286% 4,005,817 530% 2507,829 602% (138%) Other Materials 584,704 68,422 117% 66,778 114% 135,200 231% 121,761 401% (452%) Contracted services 1,427,076 286,981 201% 404,996 284% 691,977 485% 867,877 390% (533%) Transfers and grants 242,918 15,028 62% 81,364 335% 96,392 397% 4,980 300% 1,5338% Other expenditure 3,359,113 464223 138% 903,732 269% 1,367,955 407% 228,400 378% 2957% Loss on dsposal of PPE 688 31,905 32,593 5 662,2382% Su lust (0) 1,110,834 (592,505) 518,329 (696,804), Transfers 2,097,039 289,682 647,391 937,073 447% 378,391 recognised capital 138% 309% 316% 711% Contributions recognised capital Contributed assets Surplusl(Deficit) after capital transfers and contributions 2,097,039 1,400,516 54,886 1,455,402 (318,414) Taxation Surplusl(Deficit) after taxation Z097,039 1400,516 '' s,' 54,888 1,455,402 '' (318,414) Attnbulable to minorities Surplusl(Deficit) attributable to municipality Z097,039 1,400,516 54,886 1,455,402 ', (318,414) Share of surplus/ (deficit) of associate Surplusl(Deficit) for the year 2,097,039 1,400,516 54,886 1,455,402 (318,414) Pa 2: Capital Revenue and 2013114 2012113 as as Q2 of 2012/13 to Q2 of 2013/14 Capital Revenue and Source of Finance 4,345,256 513,242 118% 1,179,565 271% 1,692,808 390% 743,738 286% 586% National Government 2,025,510 310,073 153% 623,732 308% 933,804 461% 337,621 329% 847% Provincial Govemment 71,529 2,422 34% 906 13% 3,329 47% 33,419 376% (973%) _ District Municipality Other transfers and grants Transfers recognised capital 2097039 312495 149% 624638 298% 937133 447% 371,040 331% 683% Borrowing 1,600,000 148,756 93% 413,200 258% 561,956 351% 224,534 243% 840% Internally generated funds 552,317 40,167 73% 119,712 217% 159,879 289% 137,366 270% (129%) Public contributions and donations 95,900 11,825 123% 22,015 230% 33,840 353% 10,796 225% 1039% Capital Standard Classification 4,345,256 513,242 118% 1,179,565 271% 1,692,808 390% 743,736 286% 586% Governance and Administration 416,950 7,368 18% 83876 201% 91,244 219% 48,766 255% 720% Executive & Council 123,950 2,258 18% 35,678 288% 37,935 306% 21,927 278% 627% Budget & Treasury Office Corporate Services 293,000 5,111 17% 48,198 164% 53,309 182% 26,839 242% 796% Community and Public Safety 953853 108472 114% 247109 259% 355581 373% 225291 327% 97% Community & Social Services 44,900 20 4,421 98% 4,441 99% 14,141 309% (687%) Sport And Recreation 279,350 40,162 181% 70,392 317% 110,554 497% 36,117 321% 949% Public Safety 74,800 1,720 23% 4,459 60% 6,179 83% 11,563 182% (614%) Housing 570,303 64,276 113% 160,867 282% 225,143 395% 160,670 374% 1% Health 41,500 2,293 55% 6,970 168% 9,263 223% 2,800 58% 148951, Economic and Environmental Services 1525,400 229,762 151% 448843 294% 678605 445% 210,022 252% 1137% Planning and Development 2,700 86 32% 337 125% 422 156% 848 53% (603%) Road Transport 1,513,100 229,729 152% 448,507 296% 678,236 448% 205,581 254% 1182% Environmental Protection 9,600 (53) (6%) (53) (6%) 3,593 413% (1000%) Trading Services 1412153 162,569 115% 383,907 272% 546477 387% 255,596 295% 502% Electricity 440,157 51,067 116% 94,491 215% 145,558 331% 98,697 354% (43%) Water 209,200 30,485 146% 64,977 311% 95,462 456% 29,809 232% 1180% Waste Water Management 745,296 81,017 109% 223,569 300% 304,586 409% 125,345 271% 784% Waste Management 17,500 870 50% 870 50% 1,744 197% (501%) Other 36900 5071 137% 15,830 429% 20901 566% 4060 192% 2899%

10 No 35 PROVINCIAL GAZETTE EXTRAORDINARY, 12 FEBRUARY 2014 art 3: Cash Receipts and Payments Cash Flow from Operating Activities 2013/14 2012113 as as Q2 of 2012/13 to Q2 of 2013114 Receipts 23,233,782 5,981,054 257% 6,035,230 260% 12,016,284 517% 5,495,674 511% 98% Ratepayers and other 18,035,837 4,601,445 255% 4,349,043 241% 8,950,488 496% 4,241,723 510% 25% Government operating 2,927,897 973,619 333% 946543 323% 1,920,462 656% 793,763 656% 193% Government capital 2,097539 323,650 154% 647,391 309% 971,041 463% 378391 316% 711% Interest 172,008 82,340 479% 91,953 535% 174,293 1013% 81,777 637% 124% Dividends Payments (19968457) (73592941 369% (4686088) 234% (12025381) 602% (42487421 596% 98% Suppliers and employees (18,866,298) (1,253,559) 384% (4263,372) 226% (11516,930) 610% (3,978239) 607% 72% Finance chews (859242) (90,707) 106% (321,351) 374% (412,058) 480% (265522) 354% 210% Transfers and grants (242518) (15,028) 62% (81,364) 335% (96,392) 397% (4580) 300% 15338% Net Cash from/(used) Operating Activities 3,265,324 (1,378,240) (422%) 1,369,144 419% (9,096) (3%) 1,246,933 (58%) 98% Cash Flow from Investing Activities Receipts 52587 240791 4579% 329478 6265% 570269 10844% 30326 2936% 9865% Proceeds cildsposal of PPE 29,352 5,492 34,844 29,096 (811%) Decrease in noncurrent debtors 146,664 (1,318530) (8992%) 296,353 2021% (1522,478) (6972%) (39,545) 3065% (8494%) Decrease in other noncurrent receivables 1,526565 6512 1,533,177 (56263) (1116%) Decrease (increase) in noncurrent investments (94077) 3,604 (38%) 21,121 (225%) 24,725 (263%) 97,037 1380% (782%) Payments (42842671 (513,2421 120% (11795651 275% (16928081 395% (743738) 307% 586% Capital assets (4,284267) (513,242) 120% (1,179565) 275% (1,692508) 395% (743,736) 307% 58_6% Net Cash froml(used) Investing Activities (4,231,679) (272,451) 64% (850,087) 201% (1122539) 265% (713,410) 106% 192% Cash Flow from Financing Activities Receipts 1644626 641113 390% (370664) (225%1 270449 164% 140% 196% (309795) Short term bans 275000 275,000 (1000%) Borrowing long lerm/refinanclee 1500,000 635,083 397% (635,083) (397%) (310,000) 141% 1049% Increase (decrease) in consumer deposils 44,626 6,030 135% (10,581) (237%) (4,551) (102%) 205 (91%) (5,2643%) Payments (6640741 (1094871 165% (219471) 330% (328958) 495% 11571081 836% 397% Repayment of borrowing (664,074) (109,487) 165% (219,471) 330% (328,958) 495% (157,108) 836% 397% Net Cash from!(used) Financing Activities 980,552 531,626 542% (590,135) (602%) (58,509) (60%) (466,903) (13%) 264% Net Increasel(Decrease) in cash held 14,197 (1,119,066) (7,8826%) (71,078) (5007%) (1,190,144) (8,3833%) 66,619 (1683%) (2067%) Cash/cash equivalents at the year begin: 1,676,374 1,676,374 1000% 557,309 332% 1,676,374 1000% 238,467 725% 1337% Cash/cash equivalents at the year end: 1,690,571 557,309 330% 486,230 288% 486,230 288% 305,086 195% 594% Part 4: Debtor Age Analysis Bad Debts Written Off to impairment Bad Debts Ito 0 30 Days 31 60 Days 61 90 Days Over 90 Days Debtors Council Policy Amount % Amount % Amount % Amount % Amount % Amount % Amount % Debtors Age Analysis By Income Source Trade and Other Receivables from Exchange Transactions Water 269,594 273% 39,382 40% 26,145 26% 652,796 661% 987,917 165% 10,522 11% Trade and Other Receivables from Exchange Transactions Electri, 464,110 403% 31,984 28% 26,033 23% 628,639 546% 1,150,765 192% 5,295 5% Receivables from Non exchange Transactions Properly Rates 362,990 210% 59,386 34% 54,185 31% 1,253,220 724% 1,729,781 289% 3,772 2% Receivables fun Exchange Transactions Waste Water Managem 51,592 255% 7,266 36% 5,308 26% 138,376 683% 202,542 34% 2,641 13% Receivables from Exchange Transactions Waste Management 65,647 215% 10,763 35% 6,678 22% 222,273 728% 305,361 51% 3,754 12% Receivables from Exchange Transactions Property Rental Debtor: 8,519 51% 1,876 11% 1,280 8% 156,356 931% 168,030 28% 3 Interest on Arrear Debtor Accounts 62,857 84% 23,430 31% 22,273 30% 638,131 855% 746,692 125% 4,948 7% Recoverable unauthorised, irregular or fruilless and wasteful Ewen Other (38,837) (56%) (10,737) (15%) 1,531 2% 747,100 1069% 699,057 117% 10,228 15% By Income Source 1,246,472 208% 163,351 27% 143,432 24% 4,436,890 741% 5,990,144 1000% 41,162 7% Debtors Age Analysis By Customer Group Organs of Slate Commercial 474,286 297% 56,617 35% 41,501 1,024,543 642% 1,596,947 267% 2,468 2% 26% Households 644,933 183% 104,881 30% 86,812 25% 2,679,664 762% 3516,291 587% 14,669 4% Other 127,252 145% 1,853 2% 15,119 17% 732,683 836% 876,907 146% 24,025 27% By Customer Group 1,246,472 208% 163,351 27% 143,432 24% 4,436,890 741% 5,990,144 1000% 41,162 7% Part 5: Creditor A e Analysis 0 30 Days 31 60 Days 61 90 Days Over 90 Days Amount % Amount % Amount % Amount % Amount % Creditor Age Analysis Bulk Electricity 461,027 1000% 461,027 167% Bulk Water 130,608 1000% 130,608 47% PAYE deductions 63,939 1000% 63,939 23% VAT (output less input) (14,331) 1000% (14,331) (5%) Pensions /Retirement 81,567 1000% 81,567 30% Loan repayments 152,465 1000% 152,465 55% Trade Crectlors 335,766 1000% 335,766 122% AudlorGeneral 4,253 1000% 4253 2% Other 1,542128 1000% 1,542,128 559% 2,757,423 1000% 2,757,423 1000%

BUITENGEWONE PROVINSIALE KOERANT, 12 FEBRUARIE 2014 No 35 11 GAUTENG: EKURHULENI METRO (EKU) STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2013 Partl: Oper in Revenue and Operating Revenue and 1stQas%of as as Q2 of 2012/13 to Q2 of 2013/14 Operating Revenue 24,767,643 7,202,335 291% 6,218,773 251% 13,421,108 542% 6,216,775 570% Properly rates 3,540,277 944,396 267% 951567 269% 1,895,963 536% 749,035 476% 270% Property rates penalties and collection charges 62,392 29,854 479% 30,002 481% 59,856 959% 17,492 610% 715% Service charges electricity revenue 11,499585 3,387,941 295% 2,471,682 215% 5,859,623 510% 2,357,235 524% 49% Service charges water revenue 2,574,470 640,702 249% 679,645 264% 1,320,348 513% 581,746 474% 168% Service charges sanitation revenue 862863 222,054 257% 241,974 280% 464,027 538% 103,667 467% 1334% Service charges refuse revenue 1,147,822 276,889 241% 290,211 253% 567,101 494% 233,628 473% 242% Service charges other 69772 14,958 214% 17,391 249% 32,349 464% 12,625 494% 378% Rental of facilities and equipment 61,127 13,147 215% 14,497 237% 27,644 452% 10,877 384% 333% Interest earned external investments 195,615 58,616 300% 51,876 265% 110492 565% 791,777 4891% (934%) Interest earned outstanding debtors 201,712 87,753 435% 98,034 486% 185,787 921% 61,879 700% 584% Dividends received Fines 185,158 45,745 247% 45,158 244% 90,903 491% 42,109 399% 72% Licences and permits 38,985 9,805 252% 7,873 202% 17,678 453% 9,621 594% (182%) Agency services 246,055 59,649 242% 56,768 231% 116,417 473% 40,014 395% 419% Transfers recognised operational 2,618,495 911,683 348% 782,468 299% 1,694,152 647% 734,335 741% 66% Other own revenue 1,458,215 499,140 342% 479,627 32_9% 978,767 671% 471,289 674% 18% Gains on disposal of PPE 5,000 Operating 24,633,937 5,830,554 237% 5,451,642 221% 11,282,195 458% 4,389,350 448% 242% Employee related costs 5,134,073 1,121,687 218% 1,143,029 223% 2,264,716 441% 1,031,417 448% 108% Remuneration of councillors 97286 22,204 228% 22,192 228% 44,397 456% 20,614 391% 77% Debt impairment 1,144,566 546,157 477% 501,296 438% 1,047,453 915% 315,059 556% 591% Depreciation and asset impairment 1,312,896 328,224 250% 328,224 250% 656,448 500% 310,319 500% 58% Finance charges 685,215 119,159 174% 119,181 174% 238,341 348% 248,980 429% (521%) Bulk purchases 9,686,163 2516,062 301% 2,075,578 214% 4,991,640 515% 1,496329 522% 387% Other Materials 2,118,929 338,974 160% 498,414 235% 837,389 395% 413,766 358% 205% Contracted services 810,490 58,100 72% 187,814 232% 245,914 303% 179,835 337% 44% Transfers and grants 1,003,679 187,898 187% 195,513 195% 383,411 382% 136,114 228% 436% Other expenditure 2,615,640 192,088 73% 380,400 145% 572,488 219% 236,917 247% 606% Loss on disposal of PPE 25,000 Surplusl(Deficit) 133,706 1,371,782 767,131 2038,912 1,827,425 Transfers recognised capital 1,691,438 212,029 125% 434,321 257% 646,350 382% 275,216 258% 578% Contributions recognised capital C,ontnbuted assets (130,000) (32500) 250% (32,500) 250% (65,000) 500% (1000%) Surplus/(Deficit) after capital transfers and contributions 1,695,144 1,551,310 1,168,952 2,720,262 2,102,642 Taxation Surplusl(Deficit) after taxation 1,695,144 1,551,310 1,168,952 2,720,262 2,102,642 Attributable to minorities Surplusl(Deficit) attributable to municipality 1,695,144 1,551,310 ''' 1,168,952 2,720,262 : 2,102,642 Share of surplus/ (deficit) of associate Surplusl(Deficit) for the year 1,695,144 1,551,310 1,168,952 2,720,262 2,102,642 ',: Part 2: Capital Revenue and as Q2 of 2012/13 as to Q2 of 2013/14 Capital Revenue and Source of Finance 2,980,933 287,522 96% 728,777 244% 1,016,299 341% 400,103 207% 821% National Government 1,639,943 206,492 126% 436,696 266% 643,188 392% 253,182 275% 725% Provincial Government 23,550 1,300 55% 1,861 79% 3,162 134% 2,317 42% (197%) District Municipality Of her transfers and grants 27,945 1,581 57% 13,041 467% 14,623 523% (1000%) Transfers recognised capital 1,691438 209373 124% 451599 267% 660,972 391% 255498 261% 768% Borrowing 1,040,089 69,176 67% 195,147 188% 264,323 254% 102,608 129% 902% Intemalty generated funds 249,405 8,973 36% 82,031 329% 91,004 365% 41,330 219% 985% Public contnbutions and donations 666 36% (1000%) Capital Standard Classification 2,980,933 287,522 96% 728,777 244% 1,016,299 341% 400,103 207% 821% Governance and Administration 461220 22,704 49% 53722 116% 76426 166% 60,186 144% (107%) Executive & Council 23,083 2,045 89% 9,932 430% 11,977 519% 1,959 29% 4071% Budget & Treasury Office 279,474 17,391 62% 39,632 142% 57,023 204% 35,167 204% 127% Corporate Services 158,663 3,267 21% 4,158 26% 7,425 47% 23,061 128% (820%) Community and Public Safety 520933 41664 80% 130207 250% 171871 330% 49262 151% 1643% Community & Social Services 140,590 1,698 12% 21373 152% 23,071 164% 7,757 119% 1755% Sport And Recreation 98,400 14595 148% 36,110 367% 50,705 515% 8,100 154% 3458% Public Safety 120,003 1,008 8% 29,641 247% 30,649 255% 18,886 206% 569% Housing 70,530 7,783 110% 9,900 140% 17,683 251% (233) 69% (4,3548%) Health 91,410 16,580 181% 33,183 363% 49,762 544% 14,752 186% 1249% Economic and Environmental Services 1089172 138,495 127% 321632 295% 460127 422% 164,461 290% 956% Planning and Development 55,195 7,209 131% 10,034 182% 17,243 312% 3,432 86% 1924% Road Transport 1,021,729 131,154 128% 310,340 304% 441,494 432% 159,284 304% 948% Environmental Protection 12,248 131 11% 1,258 103% 1,390 113% 1,745 259% (279%) Trading Services 892,483 83,823 94% 217966 244% 301,788 338% 126,067 206% 729% Electricity 353,751 26,142 74% 118,112 334% 144,254 408% 57,698 234% 1047% Water 239,700 37,031 154% 63,020 263% 100,052 417% 44,324 234% 422% Waste Water Management 179,000 17,883 100% 26,661 149% 44,544 249% 15,577 177% 711% Waste Management 120,032 2,767 23% 10,172 85% 12,939 108% 8,468 112% 201% Other 17125 837 49% 5250 307% 6,087 355% 126 10% 4,0627%

12 No 35 PROVINCIAL GAZETTE EXTRAORDINARY, 12 FEBRUARY 2014 Part 3: Cash Receipts and Payments 1stQas%of Ca of 2012/13 as as to Q2 of 2013/14 Cash Flow from Operating Activities Receipts 25,059,905 7,082,989 283% 7,668,912 306% 14,751,901 589% 6,113,419 601% 254% Ratepayers and other 20,352,644 5,738,791 282% 5,985,437 294% 11,722,228 578% 4,100,171 549% 460% Government operating 2,618495 921,412 352% 784,035 299% 1,705,447 651% 735767 744% 66% Government capital 1,691,438 278,416 165% 749,530 443% 1,027546 605% 424,379 537% 766% Interest 397,327 146,370 368% 149,910 377% 296280 746% 853,101 2723% (824%) Dividends Payments (21784243) (73988511 340% (5675205) 261% (130740561 600% (48372471 633% 173% Suppliers and employees (20,095,349) (7,081,856) 352% (5248,170) 261% (12,330,026) 614% (4423,055) 655% 187% Finance charges (685215) (119,159) 174% (119,181) 174% (238,341) 348% (248,980) 422% (521%) Transfers and grants (1,003,679) (197835) 197% (307,854) 307% (505,689) 504% (165,211) 328% 863% Net Cash from/(used) Operating Activities 3,275,662 (315,862) (96%) 1,993,707 609% 1,677,845 512% 1,276,172 388% 562% Cash Flow from Investing Activities Receipts 113565 (27295) (240%) (1076721 (948%1 (134967) (1188 %) (1147231 631% (61%1 Proceeds on disposal of PPE 1581 13,041 14,623 (1000%) Decrease in noncurrent debtors 26 26 52 5 4521% Decrease in other noncurrent receivables 21 21 21 Decrease (ncrease) in noncurrent investments 113,565 (28,903) (255%) (120,760) (1063%) (149,663) (1318%) (114,749) 631% 52% Payments 129809331 (289104) 97% 1741818) 249% (1030922) 346% (400103) 207% 854% Capital assets (2,980933) (289,104) 97% (741,818) 249% (1530,922) 346% (400,103) 207% 854% Net Cash from/(used) Investing Activities (2,887,387) (316,399) 110% (849,490) 296% (1,165,889) 407% (514,826) 240% 650% Cash Flow from Financing Activities Receipts 823152 15051 18% 5,685 7% 20736 25% 52,792 79% (892%) Short term loans Borrowing long tern/refinancing 785,000 Increase (decrease) In consumer deposits 38,152 15,051 395% 5,685 149% 20,736 544% 52,792 1857% (892%) Payments (576113) (107571 19% (111203) 193% 1121,9601 212% (65925) 481% 687% Repayment of borrowing (576,113) (10,757) 19% (111,203) 193% (121,960) 212% (65,925) 481% 687% Net Cash froml(used) Financing Activities 247,039 4,294 17% (105,518) (427%) (101,224) (410%) (13,134) (33%) 7034% Net Increasel(Decrease) in cash held 655,334 (827,967) (958%) 1,038,699 1585% 410,732 627% 748,212 604% 388% Cash/cash equivalents at the year begin: 2,982,384 4506,169 1511% 3,878,202 1300% 4,506,169 1511% 2,522,682 1300% 537% Cash/cash equivalents al the year end: 3,837,717 3,878,202 1068% 4,916,901 1352% 4,918,901 1352% 3,270,895 1132% 503% Part 4: Debtor Age Analysis Debtors Age Analysis By Income Source Bad Debts Written Off to Impairment Bad Debts Ito 0 30 Days 31 60 Days 61 90 Days Over 90 Days Debtors Council Policy Amount % Amount % Amount Amount Amount % Amount Amount % Trade and Other Receivables from Exchange Transactions Water 203,151 78% 124,168 48% 99,133 38% 2,182,543 837% 2,608,995 261% Trade and Other Receivables from Exchange Transactions Eliachi, 638,554 356% 162,872 91% 88,028 49% 904,286 504% 1,793,740 179% Receivables km Nonexchange Transactions Property Rates 239,412 116% 92,744 45% 71,293 35% 1,652,570 804% 2,056,018 205% Receivables from Exchange Transactions Waste Water Managem 69,535 86% 38,690 48% 31,142 39% 664,881 827% 604,247 80% Receivables from Exchange Transactions Waste Management 62,582 71% 35,107 40% 29,853 34% 752,722 855% 880,264 88% Receivables from Exchange Transactions Property Rental Debtor; 945 16% 1,304 22% 1,231 21% 54,866 940% 58,345 6% Interest on Arrear Debtor Accounts 45,326 36% 43,703 35% 42,335 34% 1,124,277 895% 1,255,640 125% Recoverable unauthorised, irregular or fruitless and wasteful Expen Other 26,760 48% 19,812 36% 13,334 24% 494,541 892% 554,446 65% Income 1,288,263 128% 518,399 52% 378,348 38% 7,830,687 782% 10,011,696 1000% By Source Debtors Age Analysis By Customer Group Organs of State 31,254 136% 19,574 85% 18,528 81% 159,802 697% 229,158 23% Commercial 740790 31,8% 207,243 89% 112,166 48% 1,271,097 545% 2,331,297 233% Households 505,933 70% 288,311 40% 242,987 34% 6,215,221 857% 7,252,452 724% Other 8286 42% 3,271 16% 2,667 13% 184,566 928% 198,790 20% Customer 1,288,263 128% 518,399 52% 378,348 38% 7,830,687 782% 10,011,696 1000% By Group Part 5: Creditor Age Analysis 0 30 Days 31 60 Days 61 90 Days Over 90 Days Amount % Amount Amount % Amount % Creditor Age Analysis Bulk Electricity 565,281 1000% 565,281 348% Bulk Water 188,997 1000% 188,997 116% PAYE deductions VAT (output less input) ' Pensions / Retirement Loan repayments 173,436 1000% 173,436 107% Trade Creditors 695,472 1000% 695,472 428% AuditorGeneral 3,464 1000% 3,484 2% Other 1,828,850 1000% 1,828,850 1000%

BUITENGEWONE PROVINSIALE KOERANT, 12 FEBRUARIE 2014 No 35 13 GAUTENG: EMFULENI (GT421) STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2013 Partl: Operating Revenue and as Q2 of 2012/13 as to Q2 of 2013/14 Operating Revenue and Operating Revenue 4,341,394 1,279,742 295% 1,081,023 249% 2,360,765 544% 996,179 593% 85% Property rates 469,468 116,159 247% 117,927 251% 234,087 499% 103,356 520% 141% Properly rates penalties and collection charges 0 _ Service charges electricity revenue 1,874,199 548,952 293% 385,732 206% 934,684 499% 416684 554% (7A%) Service charges water revenue 756,385 245,008 324% 223,909 296% 468,917 620% 162,705 46_5% 37_6% Service charges sanitation revenue 222,375 63,158 284% 68,717 309% 131,874 593% 46,513 294% 477% Service charges refuse revenue 155386 41,392 266% 42,398 273% 83,791 539% 34,384 472% 233% Service charges other 54,427 909 17% 1,091 20% 2,000 37% 1,355 76% (195%) Rental of facilities and equipment 13,915 2,911 209% 2,901 209% 5,812 41_8% 2,711 430% 70% Interest earned external investments 8,569 1,493 174% 1,435 168% 2,928 342% 1436 365% (1%) Interest earned outstanding debtors 25708 6,849 266% 7,345 286% 14,194 552% 5,725 492% 283% Dividends received 3 3 (1000%) Fines 35,008 6,340 181% 5,132 147% 11,472 328% 7,459 535% (312%) Licences and permits 12 1 96% 1 75% 2 171% 4 619% (781%) Agency services Transfers recognised operational 685,819 248121 362% 219,021 319% 467,142 681% 210,718 39% Other own revenue 38,799 (1,616) (42%) 4,878 126% 3,262 84% 3,126 36% 561% Gains on disposal of PPE 1,324 65 49% 533 402% 597 451% 1 84% 59,0944% Operating 4,196,423 860,475 205% 825,483 197% 1,685,958 402% 748,343 337% 103% Employee related costs 827,886 209,375 253% 205,755 249% 415,130 501% 185184 442% 111% Remuneration of councillors 41,852 6,701 160% 6665 159% 13367 319% 6,285 319% 60% Debt impairment 461,198 Depreciation and asset impairment 206188 21,445 104% 21445 104% (1000%) Finance charges 11,343 Bulk purchases 1884,859 465,037 247% 397,824 211% 862,861 458% 391,730 469% 16% Other Materials 3,285 7,111 2165% 10,549 3211% 17,660 5376% 8,201 3926% 286% Contracted services 100,949 22,304 221% 6,041 60% 28,345 281% 25,802 455% (766%) Transfers and grants Other evendilure 658,864 149,947 228% 177,204 269% 327,151 497% 131,141 375% 351% Loss on disposal of PPE Surplusl(Deficit) 144,971 419,267 255,539 674,807 247,836 Transfers recognised capital 181,133 21,821 120% 82,373 455% 104,194 575% 251 3% 32,6635% Contributions recognised capital Contributed assets Surplusl(Deficit) after capital transfers and contributions 326,104 441,089 337,912 779,001 248,088 Taxation Surplusl(Deficit) after taxation 326,104 441,089 337,912,, ",' '', ', 779,001 248,088 Aftnbutable to minorities _ Surplusl(Deficit) attributable to municipality 326,104 441,089 337,912 779,001 248,088 Share of surplus/ (deficit) of associate, Surplusl(Deficit) for the year 326,104 441,089 337,912 779,001 '' 248,088 ' '' '''' Part 2: Capital Revenue and as as Q2 of 2012113 to Q2 of 2013/14 Capital Revenue and Source of Finance 326,104 46,945 144% 44,175 135% 91,120 279% 10,040 42% 3400% National Government 159,433 39,736 249% 36,960 232% 76,696 481% 5,386 37% 5863% Provincial Govemment 21,700 335 15% 3,574 165% 3,909 180% (1000%) District Municipality _ Other transfers and grants Transfers recognised capital 181133 40071 221% 40534 224% 80,605 445% 5386 34% 6526% Borrowing Internally generated funds 144,971 6,875 47% 3,641 25% 10,515 73% 4,654 948% (218%) Public contributions and donations Capital Standard Classification 326,104 46,945 144% 44,175 135% 91,120 279% 10,040 42% 3400% Governance and Administration 158 189 347 274 133% (309%) Executive & Council Budget & Treasury Office 158 189 347 274 133% (309%) Corporate Services Community and Public Safety 50317 3159 62% (1000%1 Community & Social Services 14,950 Sport And Recreation 7,300 1,309 85% (1000%) Public Safety 6,667 1,850 72% (1000%) Housing Health 21,400 Economic and Environmental Services 50,096 46,788 934% 44969 898% 91757 1832% 1,413 39% 3,0822% Planning and Development 6,700 46,788 6983% 44,969 6712% 91,757 1,3695% 1,413 334% 3,0822% Road Transport 43,396 Environmental Protection Trading Services 225690 (984) (4%1 (984) (4%) 5,194 35% (1189%1 Electricity 99,305 (984) (10%) (984) (10%) 4,109 61% (1239%) Water 29,602 1,085 58% (1000%) Waste Wafer Management 89,621 Waste Management 7,163 Other