annual report - provincial government of south africa · public finance management act, 1999 public...

ANNUAL REPORTfor the year ending31 MARCH 2014

Sections of the Annual report

5 PART A: GENERAL INFORMATION 22 PART B: PERFORMANCE INFORMATION

47 PART C: GOVERNANCE

53 PART D: HUMAN RESOURCE MANAGEMENT

69 PART E: FINANCIAL INFORMATION

TABL

E O

F C

ON

TEN

T

Free State Legislature

41 Charlotte Maxeke StreetBloemfontein

Private Bag x20561Bloemfontein

9301

Tel: 051 407 1100E-mail: [email protected]

www.fsl.gov.za

Free State LegislatureAnnual Report

2013/14

Hon MA Tsopo

Speaker to the Legislature

I have the honour of submitting the Annual Report of the Free State Legislature

for the period 1 April 2013 to 31 March 2014.

___________________________

TB Phitsane

Secretary to the Legislature

31 May 2014

Vote 2 2013/14 ANNUAL REPORTPART A: GENERAL INFORMATION 5

SECTION ONE: General Information 6

SECTION TWO: Vision, Mission and Values 7

SECTION THREE: Legislative Mandate 8

SECTION FOUR: Organisational Structure 13 • Presiding Offices 13• Foreword by the speaker 13• Report of the Accounting Officer 14• Statement of Responsibility 17

SECTION FIVE: Political Landscape of the Free State Legislature 19

PART B: PERFORMANCE INFORMATION 22

SECTION SIX: Programme Performance Information 23• Auditor General’s Report 23• Overview of the Legislature’s Performance 23• Strategic Outcome Oriented Goals 23 • Performance Information 24• Strategic objectives, indicators,targets and achievements 25

PART C: GOVERNANCE 47

REPORT OF THE AUdIT COMMITTEE

PART D: HUMAN RESOURCE MANAGEMENT 53

SECTION SEVEN: Human Resource Management 54

PART E: FINANCIAL INFORMATION 69

ANNUAL FINANCIAL STATEMENTS• Report of the Auditor-General 72• Appropriation Statement 76• Notes to the Appropriation Statement 84• Statement of Financial Performance 86• Statement of Financial Position 87• Statement of changes in Net Assets 88• Cash Flow Statement 89• Accounting Policies 90• Notes to the Annual Financial Statements 95 • Annexures 114

PART AGENERAL

INFORMATION

6 PROVINCIAL LEGISLATURE OF THE FREE STATE | LEKGOTLA KETSAMELAO FREISTATA | PROVINSIALE WETGEWER VAN DIE VRYSTAAT

Free State Legislature41 Charlotte Maxeke Street BloemfonteinPrivate Bag x20561, Bloemfontein 9301

telephone: 051 407 1100Email: [email protected]

Website: www.fsl.gov.za

List of abbreviations / acronyms

AO Accounting OfficerAGSA Auditor-General of South AfricaAFS Annual Financial StatementsAC Audit Committee

APP Annual Performance PlanCFO Chief Financial Officer

dORA division of Revenue ActEWS Early Warning SystemHR Human ResourcesIYM In-year monitoring

FOPLA Financial Management of the Free State Provincial Legislature Act (Act 6 of 2009)

GRAP General Recognized Accounting PrinciplesPFMA Public Finance Management Act (Act 29 of 1999)SCOPA Standing Committee on Public Accounts

1SECTION General Information

PROVINCIAL LEGISLATURE OF THE FREE STATE | LEKGOTLA KETSAMELAO FREISTATA | PROVINSIALE WETGEWER VAN DIE VRYSTAAT 7

2SECTIONVision, Mission and Values

2.1 Vision

A people centered Legislature that champions democracy

2.2 Mission

A modern institution of democracy that promotes good governance and a culture of human rights through public participation, law-making and oversight that is vigilant, dynamic, proactive and responsive.

2.3 Values

The work of the Free State Legislature is conducted on a platform of a formalized set of values. The values are the set of beliefs that guide the management of the Legislature. It is the foundation of policies that provide guidance in the implementation of services and projects.

• Integrity (honesty)

• Accountability (responsibility

• Loyalty (commitment)

• Respect for diversity

• Openness and transparency

• Fairness

• Empowering

• Innovation (creative)


3SECTIONLegislative and Other Mandates

3.1 Constitutionalmandate

Section 10 (1) of the Constitution of the Republic of South Africa, 1996, provides that: “The legislative authority of a province is vested in its provincial legislature. Section 114(1) and (2) of the Constitution provide further for the powers of a Provincial Legislature to include; (a) the consideration, passing, amendment or rejection of bills; (b) to initiate or prepare legislation, except money bills; (c) to ensure that all provincial executive organs of state in the province are accountable to it and (d) to maintain oversight of the exercise of provincial executive authority in the province, including the implementation of legislation and any provincial organ of state.

Section 118 (1) and (2) of the Constitution requires the Legislature to:

Facilitate public involvement in the legislative and other processes of the legislature and its committees;

Conduct its business in an open manner, and hold its sittings, and those of its committees, in public, but reasonable measures may be taken:

i) To regulate public access, including access of the media, to the legislature and its committees; andii) To provide for the searching of any person and, where appropriate, the refusal of entry to, or the removal of, any person.

Subsection 118(2) provides that a provincial legislature may not exclude the public, including the media, from a sitting of a committee unless it is reasonable and justifiable to do so in an open and democratic society.

3.2 Legislativemandate

In addition to its constitutional mandate and obligations, the general and specific powers of the Legislature are set out in Rules 127 to 130 of the Standing Rules and Orders.

The key legislative framework relating to the establishment and composition of the Legislature as well as matters relating to elected representatives and political parties and matters incidental thereto of which the Legislature is directly responsible for implementing and managing are-

IndependentCommissionfortheRemunerationofPublicOfficeBearersAct,1998

RemunerationofPublicOfficeBearersAct,2000

National council of Provinces (Permanent delegates Vacancies Act), 1997

determination of delegates Act, 1998

Powers, Privileges and Immunities of the Free State Provincial Legislature Act, 2009

Mandating Procedures of Provinces Act, 2008

Free State Political Party Fund Act, 2008

Free State Petitions Act, 2008

Labour Relations Act, 1995

Basic Conditions of Employment Act, 1997

Human Rights Commission Act, 1994

Income Tax Act, 1962


Legal deposit Act, 1997

Pan South African Language Board Act, 1995

Promotion of Access to Information Act, 2000

Promotion of Equality and Prevention of Unfair discrimination Act, 2002

Financial Management of Free State Legislature Act, 2009

Public Finance Management Act, 1999

Public Protector Act, 1994

Skills development Act, 1998

Value Added Tax Act, 1999

Electoral Act, 1998

Promotion of Administrative Justice Act, 2000

Preferential Procurement Framework Act, 2000

Protected disclosures Act, 2000

Intergovernmental Relations Framework Act, 2005

Financial and Fiscal Commission Act, 1997

Occupational Health and Safety Act, 1993

Compensation for Occupational Injuries and diseases Act, 1993

Employment Equity Act, 1998

Unemployment Insurance Act, 2001

Unemployment Insurance Contributions Act, 2002

National Key Points Act, 1980

Free State Provincial Archives Act, 1999.

3.3 Policymandates

The Legislature has developed a range of policies pertaining to elected representatives, political parties, staff and various institutional practices in order to guide and regulate the daily implementation of services and projects. In respect of such policies, the review highlighted the need to ensure that existing shortcomings and weaknesses are identified and that key legislation and good governance frameworks, such as King reports on governance and good business practices, are incorporated into the existing policy framework.

The provincial growth and development strategy and the strategies developed by the Executive are the key points of departure that define the priorities for the province. Within this framework, the Legislature has to engage with and identify whether there are any gaps or whether enabling policy is required to support the achievement of provincial goals. The Legislature, also has to prioritise how it will meaningfully perform oversight to ensure delivery against the stated strategies. In this regard, it must intelligently assign its resources and tactically form partnerships with civil society.

3.4 ExecutiveAuthority

a) Section 4 (1) of the Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009 confirms that the Speaker is the Executive Authority of the Legislature and performs the functions and responsibilities assigned by relevant national and provincial legislation as well as the Standing Rules and Orders of the Legislature.

b) Section 4 (2) of the Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009 confirms that the Executive Authority is responsible for the treasury functions in respect of the Legislature.


Treasury functions include –

(i) Overseeing the preparation of the Legislature’s budget;

(ii) Exercise control over the implementation of the Legislature’s budget;

(iii) Promoting and enforcing transparency and effective management in respect of revenue, expenditure,

assets and liabilities of the Legislature;

(iv) Ensure that the Legislature’s fiscal policies are in line with the national and provincial policies;

(v) Performing any other function assigned in terms of the referred Act.

The Executive Authority is accountable to the Legislature for the effective and efficient financial management of the Legislature and also appoints the Accounting Officer.

c) The Legislature elects a Speaker from amongst its Members in terms of section 111(1) and (2) of the Constitution.

3.5 AdministrativeandFinancialPolicyFramework

The Provincial Legislature’s regulatory and control environment is determined by, inter alia, the following policy framework;

3.6 ElectedRepresentatives

a) The Policy on Payment of Benefits, Facilities and Allowances to Members of the Free State Legislature provides for and outlines the conditions under which enabling facilities are made available to elected representatives. This policy addresses enabling facilities such as (i) accommodation and relocation costs, (ii) communication facilities, (iii) travelling facilities, (iv) subsistence allowances, (v) study-aid for elected representatives, (vi) remuneration, (vii) facilities for Members with special needs and (vi) accident insurance.

b) Code of Conduct and Ethics for Members of the Legislature (as contained in the Standing Rules and Orders).

3.7 PoliticalParties

The Policy on Funding of Political Parties represented in the Free State Legislature that provides for and outlines the conditions under which enabling facilities are made available to elected representatives. This policy addresses enabling facilities such as (i) accommodation and relocation costs, (ii) communication facilities, (iii) travelling facilities, (iv) subsistence allowances, (v) study-aid for elected representatives, (vi) remuneration, (vii) facilities for Members with special needs and (vi) accident insurance.

3.8 AdministrativepoliciesoftheLegislature

a) Financial Code of the Free State Legislature;

b) Code of Conduct for the disclosure of Financial Interests for Employees of the Free State Legislature

c) Policy on Communication Services

d) Policy on disciplinary and Grievance Procedures

e) Policy on Housing

f) Policy on HR Management

g) Policy on Information Technology

h) Policy on Leave

i) Policy on Library Services


j) Policy on Probation

k) Policy on Provision of Uniforms

l) Policy on Salary Advances

m) Policy on Transport

n) Policy on Supply Chain Management

o) Policy on Funding of Political Parties (amended)

p) Server Baseline Policy

q) Patch Management Policy

r) IT Steering Charter

s) Information Systems Security Policy

t) Information Systems disaster Recovery Plan

u) Account Management Policy

3.9 LegislationcoveringestablishmentandcompositionofLegislatureaswellasmattersrelatingtoelectedrepresentativesandpoliticalpartiesandmattersincidentalthereto

a) Independent Commission for the Remuneration of Public Officer Bearers Act, 1998;

b) Remuneration of Public Office Bearers Act, 2000;

c) National Council of Provinces (Permanent Delegates Vacancies Act), 1997

d) Determination of Delegates Act, 1998.

e) Powers, Privileges and Immunities of the Provincial Legislature Act (Act 3 of 1996), specifically the financial arrangements as set out in the Act);

f) Powers, Privileges and Immunities of Parliament and the Provincial Legislatures Act (Act 4 of 2004 to the extent that it is applicable);

g) Mandating Procedures of Provinces Act, 2008’

h) Free State Political Party Fund Act, 2008 and

i) Free State Petitions Act, 2008

3.10 Legislationcoveringfinancialandadministrativemanagement

a) Basic Conditions of Employment Act, 1997;

b) Fixing of Remuneration and other conditions of service of staff of the Free State Legislature Act, No 8 of 1994;

c) Human Rights Commission Act, 1994;

d) Income Tax Act, 1962;

e) Labour Relations Act, 1995;

f) Legal Deposit Act, 1997;

g) Pan South African Language Board Act, 1995;

h) Powers, Privileges and Immunities of the Provincial Legislature Act (Act 3 of 1996);


i) Promotion of Access to Information Act, No 2 of 2000;

j) Promotion of Equality and Prevention of Unfair Discrimination Act, No 52 or 2002;

k) Public Finance Management Act (PFMA), Act No 1 of 1999 (as amended by Act 29 of 1999) - to the extent that it is applicable;

l) Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009.

m) Public Protector Act, 1994;

n) Skills development Act, 1998

o) Value Added Tax Act, 1991


The Annual Report and Financial Statements of the Free State Legislature for the 2013/2014 financial year provide an overview of the Legislature’s implementation of its core constitutional obligations. These obligations form the basis of the Legislature’s strategic focus, namely an informed citizenry that participates meaningfully in the programmes of the Legislature, enhanced accountability of provincial government.

I would like to express my profound appreciation to Members of the Legislature , the Secretary to the Legislature and his management team in particular for their support during the year under review

Chris Hadfield said : “ Ultimately , leadership is not about glorious crowning acts. It’s about keeping your team focused on a goal and motivated to do their best to achieve it , especially when the stakes are high and the consequences really matter.It’s about laying the ground work for others success , and than standing back and letting them shine “management team in particular for their support during the year under review.

Hon MA Tsopo SPEAKER

4.1ThePresidingOfficersoftheLegislature:TheSpeakertotheLegislatureishonTsopo,MA

TheDeputySpeakerishonMbalo,SI

TheChairofChairsishonMaloka,PN

TheSecretariatmembers:

TheSecretarytotheLegislatureisMrPhitsane,TB

TheDeputySecretary:ProceduralServicesisMrMofokeng,TL

TheChiefFinancialOfficerisMrHugo,Q

4.2 Forewordbythe

SPEAKER

4SECTION Organisational Structure


4.3ReportoftheAccountingOfficer

Report by the Accounting Officer to the Executive Authority, the Speaker of the Legislature, and the Free State Legislature for the Annual Financial Statements for the financial year ending 31 March 2014 provides an overview of the financial performance and challenges of the Free State Legislature during the year under review.

4.3.1 OverviewoftheoperationsoftheLegislature

The operations of the Legislature is driven by its programmes. Portfolio Committees are responsible to perform an oversight role and a customized oversight model was tabled in the House. It should further be noted that a number of events on public participation took place to encourage citizen participation in legislative processes. Institutional and procedural support were rendered and an assessment on the performance of the Legislature reflect a positive outcome.

4.3.2 OverviewofthefinancialresultsoftheLegislature

The fourth Legislature made progress to provide an enabling environment for effective and efficient services rendered. Voted funds of R192,949 million were appropriated and the Legislature recorded actual spending of R182,064 million. The Legislature spent 94.3% of its allocation and the financial position of the Legislature can be reported as sound.

Reasons for underspending can be attributed to postponement of the budget process to the next financial year as well as reduction in portfolio committee activities.

4.3.2.1 Departmentalreceipts2012/2013 2013/2014

Departmental receipts Estimate Actual Amount Collected

(Over)/Under Collection

Estimate Actual Amount Collected

(Over)/Under Collection

R’000 R’000 R’000 R’000 R’000 R’000

Tax Receipts

- Casino taxes

- Horse racing taxes

- Liquor licences

- Motor vehicle licences

Sale of goods and services other than capital assets

350 71 (11) 90 166 (76)

Transfers received

Fines, penalties and forfeits 7 (7)

Interest, dividends and rent on land 680 884 (544) 1,200 2,074 (874)

Sale of capital assets 242 24 300 277 23

Financial transactions in assets and liabilities

28 (28)

Donation 10 19 (9)

Total 1,030 1,232 (202) 1,590 2,536 (936)

4.3.2.2 Programmeexpenditure2012/2013 2013/2014

Programme Name

Final Appropriation

Actual

Expenditure

(Over)/Under Expenditure Final Appropriation

Actual

Expenditure

(Over)/Under Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

Administration 109,192 108,535 657 90,314 80,851 9,463


2012/2013 2013/2014Facilities &

Benefits Political Parties

52,158 50,447 1,711 52,087 52,012 75

Parliamentary Services

24,195 23,650 545 29,223 27,868 1,355

Members Remuneration

20,340 19,879 461 21,325 21,333 (8)

Total 205,885 202,511 3,374 192, 949 182,064 10,885

4.3.2.3 Virements/rollovers

No roll overs were effected, but virements were made from programme one to statutory to provide for gratuity payments of resigned Members of the Legislature, whilst capital funds were shifted from programme three to one to provide for a shortfall on server provision.

4.3.2.4 Discontinuedactivities

No activities can be reported as discontinued.

4.3.2.5 Neworproposedactivities

Activities were performed as per Legislature programme.

4.3.2.6 SupplyChainManagement

The review of the organizational structure resulted in an amended support structure for SCM to ensure improved capacity. A management position has recently been filled. SCM policy is maintained and processes are being applied to prevent irregular expenditure.

A register is being maintained whereby deviation to SCM processes is recorded. All tenders have been addressed in accordance to applicable policy and provisions.

4.3.2.7 Giftsanddonationsreceivedinkindfromnon-relatedparties

No gifts and donations were received in kind. It should be noted that the Legislature Support Programme (EU) is reported under Section E.

4.3.2.8 ExemptionsanddeviationsreceivedfromtheNationalTreasury

No exemptions and deviations were received.

4.3.2.9 Eventsafterthereportingdate

No events can be reported upon or took place after the reporting date and the date of approval of the annual financial statements that could materially influence the state of financial affairs.

4.3.2.10DONORFUNDING

The Legislature Support Programme was launched during 2011 providing donor support to National Parliament and Provincial Legislatures. A total donation of R3.837 million was allocated to the Free State Legislature. The purpose of the funding has been categorized in three result areas:


Result Area 1: Public participation and representation (Expected outcome: deepen and entrenching people-centered democracy)

Result Area 2: Law-making (Expected outcome: To strengthen law-making and oversight capacity)

Result Area 3: Effective & efficient institution (Expected outcome: Built capacity through training initiatives)

The Legislature spent during its reported period an amount of R789,000 across all three result areas.

Interest generated during the 2013/14 period was recorded at R39,000 and the Programme closed at a balance of R1,272 million.

The donor programme will continue for the next financial period.

4.3.2.11 Other

Related party transactions in kind refers to the use of the Fourth Raadsaal for convening of sittings and committee meetings with the department of Public Works. No material fact or circumstances which may have an effect on the understanding of the financial state of affairs, can be reported upon.

I wish to place on record my appreciation towards the Speaker and deputy Speaker, Members of the Legislature as well as management and staff who constructively supported the institution throughout the reported period.

APPROVAL

The annual financial statements set out on pages 76 to 123have been approved.

TB Phitsane

SecretarytotheLegislature


4.3.3 StatementofresponsibilityandconfirmationoftheaccuracyoftheAnnualReport

To the best of my knowledge and belief, I confirm the following:

All information and amounts disclosed throughout the annual report are consistent.

The annual report is complete, accurate and is free from any omissions.

The annual report has been prepared in accordance with the guidelines on the annual report as issued by National Treasury.

The Annual Financial Statements have been prepared in accordance with the modified cash standard and the relevant frameworks and guidelines issued by the National Treasury.

The Accounting Officer is responsible for the preparation of the annual financial statements and for the judgements made in this information.

The Accounting Officer is responsible for establishing, and implementing a system of internal control that has been designed to provide reasonable assurance as to the integrity and reliability of the performance information, the human resources information and the annual financial statements.

The external auditors are engaged to express an independent opinion on the annual financial statements.

In my opinion, the annual report fairly reflects the operations, the performance information, the human resources information and the financial affairs of the Legislature for the financial year ended 31 March 2014.

Yours faithfully

AccountingOfficer

TB Phitsane

31 May 2014


5.1 PoliticalPartiesrepresentedintheLegislature

a) The seat allocation was as follows;

Political Party No of Seats

African National Congress 22Congress of the People 4Democratic Alliance 3Freedom Front Plus 1

5.2 DeterminationofWhipstoPoliticalParties

a) The Whips’ Committee performs the functions and responsibilities assigned to it by the Standing Rules and Orders. Such functions and responsibilities relate to both administrative and procedural matters. The Whips are also assigned specific functions by the respective political parties that may relate to Members’ discipline, constituency offices and the administration of funds allocated to political parties in terms of the Policy on Funding of Political Parties in the Legislature.

b) The formula for the allocation of Whips to political parties were not reviewed or amended during the financial year under review and remained as follows;

i) 1 Whip for every 8.69 Members per party;

ii) The Chief Whip of the majority party is excluded from the formula of 1 Whip for every 8.69 Members and

iii) Chief Whip of the largest minority party (Cope – official opposition) is excluded from the formula.

c) Political parties who are not entitled to a Whip in terms of the formula outlined above, still participate in Whips’ meetings.

d) The following Members served as Whips for their respective political parties as at 31 March 2014;

i) Chief Whip (ANC and Legislature): hon JP Parkies

ii) ANC Whip: hon ST Magwandana

iii) ANC Whip: Vacant

iv) ANC Whip hon CJ van Rooyen

v) Cope hon IM Hleko

vi) dA hon PJ Frewen

5.3 OfficialOpposition

The Congress of the People, holds 4 seats in the Legislature and is the Official Opposition.

5.4 Remunerationofelectedrepresentatives

a) The remuneration of political representatives is determined by the Independent Commission on Remuneration that submits its recommendations annually to the President.The remuneration of elected representatives for the 2013/14 financial year was dealt with in accordance with the President’s proclamation printed in the Government Gazette of 9 January 2014 (Notice 37218 of 2014).

SECTIONPolitical landscape of the free state legislature 5


ANNEXURE ONE

PublicRepresentatives

Members of the Provincial Legislature as at 31 March 2014

[Excl. Premier and MECs]

Member Political Party Portfolio

hon Tsopo, MA ANC Speakerhon IS Mbalo ANC Deputy Speaker

hon Parkies, JP ANC Chief Whiphon Van Rooyen, CJ ANC Chairperson: Finance, Office of Premier & Legislature Committee

Vacant ANC Chairperson: Cooperative Governance, Traditional Affairs and Human Settlement Committee

hon Makae, SP ANC Chairperson: Education and Sport, Arts, Culture and Recreation CommitteeHon Maloka, PN ANC Acting Chairperson: Health and Social Development Committee

hon Thoabala, ME ANC Chairperson: Public Works, Economic Development, Environmental Affairs and Tourism Committee

hon Scheepers, M ANC Chairperson: Police, Roads and Transport Committeehon Maloka, PN ANC Chairperson of Committees of the Whole House

hon Magwandana, ST ANC Chairperson: Agriculture & Rural DevelopmentHon Sesele, MB ANC Member

hon Ramokhoase, TRJ ANC Memberhon Mokitlane, MC COPE Leader of Official Oppositionhon Mothupi, DG COPE Member

hon Hleko, IM COPE MemberVacant COPE Member Lala resigned on 18 February 2014

hon Jankielsohn, R DA Leader: Minority Party hon Alexander, B DA Member

hon Frewen, P DA MemberHon Wessels, W FF Leader: Minority Party

5.5 PermanentDelegatestotheNationalCouncilofProvincesasat31March2014

Member Political Party

hon Jacobs, MP African National Congress

hon Mofokeng, TMH African National Congress

hon Mnguni, BA African National Congress

hon Moshodi, ML African National Congress

hon Worth, DA Democratic Alliance

hon Bloem, DV Congress of the People


5.6 MembersoftheExecutiveCouncilasat31March2014

Member Portfolio

hon Magashule, ES Premier

hon Malakoane, B MEC: Health

hon Ntombela, SH MEC: Social Development

hon Makgoe, PHI MEC: Education

hon Rockman, EC MEC: Treasury

hon Mlamleli, SN MEC: Corporate Governance, Traditional Affairs & Human Settlement

hon Kgothule, DAM MEC: Sport, Arts, Culture & Recreation

hon Zwane, MJ MEC: Agriculture & Rural Development

hon Qabathe, MG MEC: Economic Development, Tourism & Environmental Affairs

hon Mabe, ES MEC: Public Works

hon Khompela, B MEC: Police, Roads & Transport

SECTIONProgramme Performance Information

PART BPERFORMANCE INFORMATION


6.1 AuditorGeneralReport:PredeterminedObjectives

Reference is made to paragraph 10 under the report on other legal and regulatory requirements. No material findings on the usefulness and reliability of the reported performance information for the selected programmes were raised.

6.2 OverviewoftheLegislature’sPerformance

6.2.1 Servicedeliveryenvironment

The Legislature has a constitutional mandate, which is discussed under paragraph 4.5. The strategic plan for the period (2009 – 2014) is supported by the Annual Performance Plan, of which management re-tabled during the third quarter of the reported period. The objective of the revised Annual Performance Plan was to ensure an improvement on alignment of objectives.

Efforts by the Legislature to improve on its oversight role, resulted in the tabling of a customized oversight model, which should capacitate, in particular, portfolio committees. It is expected implementation of the oversight model will be concluded at the start of the fifth Legislature.

6.2.2 Organisationalenvironment

The organizational structure of the Legislature was reviewed and critical posts have been identified and filled to improve capacity in both institutional and procedural level. No resignations occurred at top management level. The political sphere changed with hon Tsopo becoming the Speaker on 9 June 2013, whilst hon Mbalo became deputy Speaker, at the same time.

6.2.3 Keypolicydevelopmentsandlegislativechanges

The Constitutional Court ruling regarding the financial acts of provincial legislatures required Parliament and provincial legislatures to rectify the constitutionality of such acts. The amended financial act, which applies to Parliament and provincial legislatures, is expected to be signed off by the President in due course. The proposed amendment to financial legislation was passed by the National Council of Provinces, passing of the amendments by the National Assembly to follow.

6.3 StrategicOutcomeOrientedGoals

Strategic Goal 1 Transformative law-making Goal Statement Transformative Law-making that contributes to the attainment of rights enshrined in the Constitution by all the people

of the Free StateJustification Exercise constitutional legislative authority geared at positively impacting of socio-economic conditions of people and

the attainment of basic human rights Links The main service delivery challenges are essentially linked to the development and nurturing of the democratic processes

and practices of a developmental society.

Strategic Goal 2 Quality Oversight and accountability over the ExecutiveGoal Statement

Enhancement of the quality of oversight and accountability of the performance of provincial organs of state and the mechanisms for their accountability

Justification Increasing the compliance of the Executive with the constitutional obligations of accountability and pursuing concrete results through the oversight process

Links

Accountability, openness and transparency are cardinal principles that permeate the constitution and underpin a society envisaged therein

SECTIONProgramme Performance Information 6


Strategic Goal 3 Increased public education and participation

Goal Statement To build an activist Legislature by proactively maximizing public education and participation, timeous handling of petitions and transparency in its processes

JustificationThe constitution demands of the Legislature to conduct its business openly and to ensure that the people are involved in its process. It is in the context of this goal that the legislature will seek to promote and protect the rights and freedoms of its citizens

Links This goal is linked to the broader national goal of deepening participatory democracy in the country

Strategic Goal 4 Building an effective administration

Goal Statement To develop an effective and efficient institution through improvement of institutional governance and policies, implementation of modern systems and technologies, as well as the development of human resource.

Justification Deepening parliamentary democracy, separation of powers and checks and balances is possible only with a competent administration built on skills and sound governance, policies and systems.

Links

Improvement of service delivery

Maximising efficiency and value for money

Customer satisfaction, responsiveness and all other Batho Pele principles

Strategic Goal 5 Improved support to political representatives

Goal Statement To increase the capacity of members and political parties to carry out their representative roles

Justification Members must be empowered to fulfill their responsibilities as such and political parties play an important role in the political representation

LinksBuilding a dynamic and vibrant democracy

This will further strengthen engagement with constituents

Strategic Goal 6 Social transformation and Nation - building Goal Statement To pursue fundamental social transformation and Nation - building

Justification Part of Sector priorities. Mainstreaming of target groups is a key national priority.Links The goal contribute building a dynamic and vibrant democracy

6.4 PerformanceInformation–byProgramme

The revised Annual Performance Plan forms the basis of reporting on performance. Quarterly reports have been produced to assess the Legislature’s achievements and challenges. The following report is based on the revised APP whereby the outcomes of quarterly assessments have been incorporated.

6.5 Strategicobjectives,performanceindicators,plannedtargetsandactualachievements

Programme1Administration

a) Administration provides for the core political and administrative management of the institution through the Offices of the Speaker and Accounting Officer whilst also delivering a support service to other programmes in the budget vote through the Finance and Corporate Services divisions. It facilitates he legislative and oversight functions through the programmes of the Household- and Portfolio Committees and provides institutional support and corporate services.

b) The sub-programme structure comprises of the following:

i) The Office of the Speaker includes all activities of the Office of the Presiding Officers, including the funding of programmes and activities of Household – and Portfolio Committees;

ii) The Office of the Secretary to the Legislature includes (i) Strategic Management Unit, (ii) Legal Advisor, and (iii) the Internal Audit Unit;


iii) The Office of the deputy Secretary includes: (a) Public Participation Unit, (b) Security Unit, and (c) Policy and Research Unit

iv) The Finance division includes the (i) Financial Management Unit, (ii) Supply Chain Management Unit

v) The Corporate Services division includes the (i) the Human Resources directorate and (ii) the Institutional Sup port directorate.

The overall assessment on performance suggests an achievement rate of 83.6% of its strategic objectives.

Programmes Number of Strategic Objectives Achieved Exceeded Not achieved

Administration 23 20.42 - 2.58Facilities & benefits for Members and

Political Parties 1 0.67 - 0.33

Parliamentary Services 6 4 - 2Total 30 25.09 - 4.91

ProgrammePerformance

The evaluation of performance, is based on the number (fractions permitted) of strategic objectives which have been achieved or not.

Programme 1 : Administration achieved 88.78% of its listed strategic objectives.

Subprogramme Number of Strategic Objectives

Achieved Exceeded Not achieved

Office of the Speaker 2 1.67 - 0.33

Office of the Secretary 12 10 - 2

Finance 5 4.75 - 0.25

Corporate 4 4 - -

Total 23 20.42 - 2.58

Subprogramme:OfficeoftheSpeaker

direct support services are rendered to ensure that the Office is able to meet its objectives and requirements. These include political, administrative and operational matters. The sub-programme also provides for the activities of Household – and Portfolio Committees to ensure that both institutional governance priorities as well as key responsibilities for oversight and accountability are addressed. Facilitation and interaction with the Executive Council and local government are also accommodated in the office.

2012/2013 2013/2014

Sub-ProgrammeName

Final Appropriation

Actual

Expenditure

(Over)/UnderExpenditure

Final Appropriation

Actual

Expenditure


R’000 R’000 R’000 R’000 R’000 R’000

OfficeoftheSpeaker 46,459 45,808 651 20,822 17,044 3,778


Programme1:Administration

Sub-programme:OfficeoftheSpeaker

StrategicObjectives ActualAchievement2012/13

Plannedtarget2013/14

ActualAchievement2013/14

DeviationfromPlannedTargettoActualAchievement

2013/14

CommentonDeviations

Strengthened divisional strategic and financial management functions

New measure Quarterly & annual performance

reporting

Submitted No deviation None

Increased cooperation and collaboration with other key stakeholders

Partially achieved Meetings with provincial Speakers, Chapter 9 institutions

and SALGA

Meetings convened with Chapter 9 institutions and

SALGA. Meeting with Provincial

Speakers did not convene

Partially achieved. Speakers Forum did

not convene, whilst

Chapter 9 and SALGA convened


Sub-programme:OfficeoftheSpeaker

PerformanceIndicators

ActualAchievement

2012/13

Plannedtarget

2013/14



2013/14

Commenton

Deviations

Numberandfrequencyofdivisionalperformancereportscompiledandsubmitted

Number and frequency of divisional performance reports compiled and submitted

New measure Four quarterly and one annual divisional performance reports compiled within ten

days after each quarter

Achieved

Quarterly Reports submitted

No deviation None

Number and frequency of expenditure reports compiled and submitted

New measure Four quarterly expenditure reports compiled within ten

days after each quarter

Achieved No deviation

None

Number of reports on the fulfilment of the treasury function of Office of the Speaker

New measure Four quarterly and one annual report on the fulfillment of

the treasury function of the Office of the

Speaker

Achieved No deviation Annual Report to

be finalized and tabled

once audit is concluded


Improved Legislature Inter-Governmental Relations and International engagements

Number of Provincial Speakers Forum meetings held

Not achieved Three meetings of the Provincial Speakers Forum convened by the

Office of the Speaker and 1 report on forum activities

Partially achieved The Speakers Forum convened on 16 July

2013

Other stakeholder

activities during this

period made it difficult for Speaker’s Office to hold all planned meetings

Number of collaborative initiatives with chapter nine institutions

Amended measure Two collaborative initiatives with

the Chapter nine institutions

Achieved

Meetings with the AG convened on 7 October and 14 November 2013

Report submitted of the meeting

with AG on the 27 January 2014 and the broader forum celebrating Human

Rights Day on the 28 March 2014

Meeting with the Public Protector on 5

September 2013

Meeting with APAC on 22 April 2013

No deviation None

Number of collaborative initiatives with SALGA

Amended measure Two collaborative initiatives with

SALGA

Meeting between SALGA and Free State Legislature Management took

place on 12 February 2014, another

engagement with Office of the Speaker

was convened

No deviation None

Subprogramme:OfficeoftheSecretary

a) The Office of the Secretary bears responsibility for the overall effective and efficient management and administration of the Legislature. The accounting officer is responsible for all aspects relating to the provision of support services, i.e. corporate, financial, procedural and legal, to create an enabling environment in which the Legislature effective and efficiently executes its constitutional mandate and functions.

b) The Public Participation and Education Unit supports the Secretary to the Legislature in the implementation of the core function of the Legislature to facilitate public participation and involvement in the Legislature’s processes.

c) The Internal Audit Unit supports the Secretary to the Legislature to ensure compliance with relevant provisions of the Finance Act which regulates the financial administration of the institution as well as with the standards and practices of the Institute of Internal Auditors. The role of the unit is not only limited to the execution of audits and ensuring fraud and corruption prevention, but also ensures that the Legislature receives maximum value from expended resources.


The Security Unit assists the Secretary to the Legislature to comply with the MISS as directed by the national cabinet. The unit is also responsible for the security of users and property of the Legislature and is responsible for the development of appropriate policies and procedures in this regard. The unit ensures cooperation and interaction with government and private security service providers.

2012/2013 2013/2014

Sub-ProgrammeName Final Appropriation

Actual

Expenditure


Final Appropriation

Actual

Expenditure


R’000 R’000 R’000 R’000 R’000 R’000

OfficeoftheSecretary 21,341 21,336 5 23,011 18,231 4,780


Sub-programme:OfficeoftheSecretary

StrategicObjectives


Plannedtarget

2013/14

ActualAchievement

2013/14


2013/14

CommentonDeviations

Improves leadership, management and Governance of the Institution

New measure Performance and annual

reports aligned with strategy

and to be completed

Risk management

reporting, identified

policies, fraud awareness sessions

Revised APP tabled and

annual report tabled

Achieved

None

None

Agreement to table revised APP to improve alignment with strategic objectives

A specific risk management committee meeting was not held, but audit and

management meetings were convened

Increased public interest and awareness in the legislative process

District based awareness

programmes achieved

Public participation initiatives at ward and

constituency levels and

reporting on public hearings and committee consultations

Achieved No deviation None

Improved communication with the people of the Free State in respect of the Legislature

Communication tools such as radio slots

conducted

Communication strategy & plan and quarterly

reports


Promote Nation building and social cohesion through public involvement initiatives

Three events planned, but not

achieved

Quarterly reports on

nation building and social cohesion initiative


Enhancement of services provided to the law-making process of the Legislature

Achieved Conscientise all sectors on law-making process





StrategicObjectives


Plannedtarget

2013/14

ActualAchievement

2013/14


2013/14

CommentonDeviations

Development of a legal plan

New measure Assessment of all reports

to ensure compliance

Not achieved Deviation Training on compliance arranged but cancelled due

to non-compliance with procurement procedures by

the service providerImprovement of the provision of corporate legal services

New measure Corporate legal advices to be

provided


Render procedural legal support to committees and members

New measure Legal advices on procedural matters to be incorporated






ActualAchievement

2012/13 Plannedtarget2013/14



2013/14

CommentonDeviations

Improvesleadership,managementandgovernanceoftheInstitution

Timeframe for developed APP

New measure Annual Performance Plan in line

with five years strategy

developed by 31 January 2014

Draft APP completed and submitted to

Provincial Treasury

No deviation None

Time for annual report developed

New measure Annual Report to be completed

Annual Report printed tabled in the Legislature

No deviation None

Number of audit and governance reviews

New measure 2 audit and governance

reviews (September 2013

and February 2014)

The following reports were presented to the Audit Committee on 3

March 2014:

HR Report

FSL Progress Report

Follow-up report on prior year findings

No deviation None

Timeframe for developed internal audit charter

New measure Internal audit charter and

audit committee charter reviewed

annually


Timeframe for reviewed three-year risk based audit plan and developed one-year operational plan

New measure Three year risk-based audit plan reviewed and one-year

operational plan developed


Increasedpublicinterestandawarenessinthelegislativeprocess

District based education programme

Achieved Public education framework which includes, ward

and constituency based public participation

One district based public participation programme

planned

No deviation None

District constituency based public participation initiatives

Achieved Maintain ward and constituency

based public participation

initiative records

Compiled a report of records with regard to ward and constituency

based public participation initiative

No deviation None


Conducting of public hearings and committee consultations of stakeholders that meet minimum requirements in terms of participation in committee activity

Achieved Quarterly reports on

public hearings and committee consultations

Public hearings and committee consultations were held on legislature business, e.g. quarterly

reports and APP’s

NCOP Section 76 bills public hearings were held on the following:

-Women Empowerment

-Division of Revenue

-Financial Management

-State Attorney

-National Credit Amendment

-Infrastructure development

-Restitution of Rights Amendment

-NEM: Laws

-NEM: Waste Management

-Rental Housing

No deviation None

ImprovedcommunicationwiththepeopleoftheFreeStateinrespectoftheLegislature

Communication Strategy

Not achieved Updated communication

strategy and plan and 4 quarterly reports detailing

the level of implementation

Three project initiatives that promotes

communication between the Legislature and the

community

Media breakfast – platform with Provincial

Media Houses

Weekly advertorials highlighting the work of

the institution

No deviation None


Promotenationbuildingandsocialcohesionthroughpublicinvolvementinitiatives

Nation building/Social cohesion initiatives

Not achieved Compilation of quarterly reports

on nation building and social cohesion

A project / initiative that promotes

communication between the Legislature and the community was convened during 3rd

quarter

A workshop on the implications of the broad-based black

economic empowerment Act on business in the

Province

Celebration of Human Rights Day with Chapter

9 institutions and civil society organisations

No deviation None

Improvedleadership,managementandgovernanceoftheinstitution

RiskManagement

Timeframe for developed risk management plan and number of reports compiled

New measure Risk management

register developed and report compiled

Status report was presented to the Audit

Committee

No deviation None

Timeframe for risk management policies developed and reviewed

New measure Risk management

policies developed by

June 2013 and review by April

2014

Identified policies, e.g. supply chain management was operationalised

No deviation None

Number of risk awareness sessions and number of related reports compiled

New measure 2 Risk awareness and briefing

session completed and 2 reports compiled

Fraud awareness session in partnership

with Provincial Treasury was attended by

management

Fraud Prevention Committee convened on

13 March 2014

Partly achieved One awareness session was completed

and a report to the Secretary was made. Reason for

postponement of 2nd session due to programme of the Legislature

not able to accommodate 2nd session. A

risk review report was presented to

the AC


Number of risk management committee meetings held and number of related reports compiled

New measure Four risk management

committee meetings

Audit and management meetings were

convened as well as Fraud Prevention

Committee

Partly achieved A specific risk management

committee meeting was

not held but risk at Audit and Management

meetings was an item

discussed. Risk meetings were incorporated in Management

and Fraud Prevention Committee meetings.

Practice of this will remain for future periods

SUBPROGRAMME : LEGAL SERVICES

Improvedleadership,managementandgovernanceoftheinstitution

StrategicObjectives


Plannedtarget2013/14



2013/14

CommentonDeviations

Enhancement of services provided to the law-making processes of Legislature

New measure Conscientise all sectors on law-making processes


Development of a legal plan – Revised APP

New measure Assessment of all reports to ensure

compliance

Not achieved Deviation Training on compliance

arranged but cancelled

due to non-compliance of

scm procedures by the service

provider

Improvement of the provision of corporate legal services – Revised APP

New measure Encourage suggestions

and inputs on corporate legal advice provided


Render procedural legal support to committees and members – Revised APP

New measure Incorporation of legal advices on procedural

matters






Plannedtarget

2013/14



2013/14

Commenton

Deviations

Provision of legal services to committees in respect of provincial and national legislation

New measure Conscientise all sectors on law-making process

Voting mandate on NCOP bills conferred

Committee briefings, public hearings,

negotiating and final mandate

No deviation None

Engagement of internal and external stakeholders

New measure Assessment of all reports to ensure

compliance

Letters to stakeholders to solicit inputs from internal and external

stakeholders

Training on compliance arranged

Deviation Training on compliance

arranged but cancelled due to non-compliance

with procurement procedures

by the Service providers

Provision of corporate legal advice

New measure Encourage suggestions

and inputs on corporate legal

advices provided

Compiled legal advices in the register

Provided and registered corporate legal advices

No deviation None

Provision of procedural advices to portfolio, household committees and members

New measure Incorporation of legal advices on procedural

matters

Compiled legal advices in the register

Provided and registered legal advices on

procedural matters

No deviation None

2012/2013 2013/2014

Sub-ProgrammeName

Final Appropriation

ActualExpenditure


Final Appropriation

ActualExpenditure


R’000 R’000 R’000 R’000 R’000 R’000

Legal Services 2,739 2,203 536 3,440 3,038 402

Footnote – budget to remain under Programme 3 – fund shift for next financial period

SUBPROgRAMME:FINANCEMANAgEMENT

StrategicObjectives

ActualAchievement2012/13 Plannedtarget

2013/14ActualAchievement

2013/14


2013/14

CommentonDeviations

Strengthened divisional strategic and financial management functions

New measure Quarterly and annual

performance reports, budget

and monthly ews reports to be

compiled



Effective corporate leadership and management of the administration – Revised APP

New measure Compilation of an APP linked to the strategic

plan of the Legislature within

the prescribed timeframe

Quarterly and annual

reporting, budget compilation

and submission within prescribed

timeframes

Revised APP was tabled

Achieved

Partially achieved

No deviation

Agreed with stakeholders that only APP be revise and

tabled. No amendments

to the Strategic Plan

None

Providing an effective leadership of the collective management team of the Legislature – Revised APP

New measure Annual Audit as per prescribed legislation and

audit agreement


Improved management of financial resources in the Legislature – Revised APP

Amended measure Quarterly and annual GRAP

report

Compilation of twelve monthly

and one audited IYM report and submit within

timeframe

Interim reports (Quarterly) and

one annual financial

statement compiled

submitted within timeframe

Partially achieved

Achieved

Achieved

Deviation

No deviation

No deviation

One quarterly report compiled and submitted.

No annual report

None

None

Improved financial and management practice in line with regulatory and good practice requirements – Revised APP

New measure

Maintain an effective supply chain management

service

Assets acquisition

maintenance and disposal plan to be maintained

Maintain inventory and stock records

Database of suppliers to be

updated regularly

Achieved

Reviewed structure and appointment of key

personnel complete

Achieved

In terms of provisions of Financial Code

Partially achieved

Achieved

Public invitations issued, updates performed as

per business plan

No deviation

No deviation

Deviation

No deviation

None

None

Verification to be completed

None





Plannedtarget

2013/14



2013/14

CommentonDeviations

Strengtheneddivisionalstrategicandfinancialmanagementfunctions

Number and frequency of divisional performance reports compiled and submitted

New measure Four quarterly and one annual

divisional performance report to be

compiled and submitted

Quarterly reports compiled and submitted

No deviation Submissions were done a

few days after prescribed timeframe

Number of reports on GRAP implementation and compliance

New measure Four quarterly and one annual

divisional performance report to be


Report submitted to CFO on the progress on GRAP implementation and compliance and

draft procedures received from Altimax

Training received on 20 March 2014/PWC and Treasury. Report submitted to CFO with the final procedures

No deviation None

Number of budget submissions compiled and submitted

New measure Two budget submissions

to be compiled and submitted

to Management and the Rules

Committee

Tabled adjustment budget submitted to

Treasury

Final budget tabled and approved by the Rules

Committee

No deviation None

Number of monthly reports compiled

New measure Twelve monthly reports to be compiled and

submitted

EWS Reports submitted No deviation None

Number of financial statements compiled and submitted

New measure Four interim financial

statements and one annual

financial statement to be

compiled

Interim financial statements submitted

No deviation None

Number of audit files developed, reviewed and updated and number of EWS reports

New measure One audit file to be developed, reviewed and

updated

Compilation of audit file inclusive of interim financial information

EWS reporting

No deviation In process

Inclusive strategic management of the Finance Directorate

New measure Compilation of an APP linked to the strategic plan of the Legislature

within timeframes

Compilation of an APP linked to the strategic plan of the Legislature

within timeframes

No deviation None


Annual Audit as per prescribed legislation

New measure Annual audit as per prescribed legislation and

audit agreement

Annual audit as per prescribed legislation and audit agreement

No deviation None

Number of asset acquisition, maintenance and disposal plans

New measure Development and asset acquisition, maintenance and

disposal plan

New plan not compiled.

The asset acquisition, maintenance and disposal plan is enshrined in the provisions of the Financial Code

Deviation to the extent of a new plan

Provisions of acquisition,

maintenance and disposals is applied as per Financial Code

Timeframe and report on supplier database

New measure Database of suppliers updated

and automated

Public invitation issued, applications received, capturing continues, programme changes

made to improve system

Partially achieved Capturing of new applications

in progress. Business plan

elaborates on process to achieve target

Number of physical asset verification processes and report on the updated asset register

New measure Asset management

is a continuous process and the asset verification process as well as the updating

of the asset register must

take place on a continuous basis

Verification of assets completed. Valuation of antique assets to be

finalised

Partially achieved Valuator to finalise valuation of 681 antique assets. Update of office assets lists in progress.

Verification of 6139 assets

(total) completed

Number of physical inventory counts and records updated

New measure Inventory management

is a continuous process and

there must be at least one formal stock take for the

financial year

Physical count completed

No deviation None

An effective supply chain management services

New measure Maintain an effective supply chain management

services

Maintained and complied with all SCM and FSL policies and relevant regulations in performance of SCM

duties

No deviation None

An effective asset management

New measure Asset acquisition, maintenance and

disposal plan maintained

Completed assets verification process

No deviation None




Deviation Physical stock count was performed

at year end. Differences

(minor) between system report

and actual count attributed to

system error, to be addressed

in next financial period

Completeness of supplier information and records

New measure Database of suppliers updated

regularly

Maintained effective, economic and fair appointments of

suppliers from database in line with applicable

SCM policies

No deviation None

2012/2013 2013/2014Sub-Programme

NameFinal

AppropriationActual

Expenditure


Final Appropriation

Actual

Expenditure

(Over)/Under

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

FinancialManagement

28,278 28,147 131 30,729 30,320 409

5.7.5CorporateServices

Strategicobjectives

Actualachievement2012/13

PlannedTarget2013/14


Deviationfromplannedtargettoactualachievement

for2013/14

Commenton

deviations

Improved human resources

management

New measure Compilation of quarterly and annual performance reports


Improved human resources

management and organizational development

New measure Performance indicators /

measures reflects planned targets


Increased utilization of ICT, management systems and tools

ICT strategy not been approved

Review reports and ICT strategy plan


Improved effectiveness of

institutional services

New measure Quarterly reports to be compiled


Programme/Sub-programme:CorporateServices

Performanceindicator

Actualachievement

2012/13



Deviationfromplannedtargettoactualachievementfor

2013/14

Commentondeviations

Timeframe for report on implementation

of the reviewed organisational

structure

Finalised and approved structure

implemented during February

2013

Report on the reviewed organisational

structure completed by 31 May 2013.





Actualachievement

2012/13




2013/14

Commentondeviations

Timeframe for HR Strategy

development and annual report on strategy

implementation.

New measure Develop and implement an

HR Strategy and compile a related

report

Progress report on recruitment of

skilled and dedicated employees to ensure

that FSL meet its goals

Report on training provided to ensure success as far as job performance is

concerned

No deviation None

Number of reports on Members

Capacity Building Programme

Training programmes completed

Implementation of Members Capacity Building Plan and

related report compiled

Progress report submitted

No deviation None

Number of reports on the staff capacity

building plan.

New measure Quarterly report on the staff capacity

building plan

Progress report on staff training

interventions to develop staff

submitted

Deviation Not all training interventions planned were

executed

Number of reports on implementation

of Performance Appraisal for staff

New measure Reviewed PMS policy and strategy and implementation

of performance appraisal

Report of draft PDMS policy and

agreement submitted

Deviation PDMS policy and agreement

not yet implemented. Stakeholders

not yet deliberated on the final draft

Organisational review

New measure Compilation of four quarterly and one annual divisional

performance reports within 10 working days after each

quarter

Reviewed organisational

structure implemented and

report submitted to the Secretary to the Legislature Office

No deviation None

Assessment of HR Strategy within

prescribed timeframe

New measure Monitoring of HR Strategy and

compilation of a related report

once every quarter and annually. Submission of

performance reports 10 working days

after each quarter

Implementation of HR Strategy and related compiled

No deviation None

Plan for members capacity building

New measure Implementation of Members Capacity Building Plan and compilation of four

quarterly reports and one annual division

reports within 10 working days after

each quarter

Progress reports submitted

No deviation None

Plan for staff capacity building

New measure Annual training plan to develop staff

capacity

Compiled a report on training interventions

to develop staff capacity

No deviation None




Actualachievement

2012/13




2013/14

Commentondeviations

Research on performance

management and appraisal

New measure Compilation of report on approved

PMS Policy and Strategy and

implementation of performance appraisal within

prescribed timeframe

Consultation with stakeholders for

inputs to adopt and implement PMS

policy and compiled relevant report

No deviation None

Time frame for ICT review report

New measure ICT review report completed by May

2013


Number of reports on implementation

on ICT strategy

New measure Develop and implement an ICT strategy plan and compile related

reports


Periodic reporting on the quality of

services

New measure Compilation of quarterly reports on the alignment

and maintenance of services

Compiled report on the services

provided

No deviation None

Number of reports on implementation of

the ICT strategy

New measure Quarterly report on the implementation of ICT strategy and

plan

Report compiled on the implementation of the ICT strategy

No deviation None

2012/2013 2013/2014Sub-ProgrammeName Final

AppropriationActual

Expenditure(Over)/UnderExpenditure

Final Appropriation

ActualExpenditure


R’000 R’000 R’000 R’000 R’000 R’000

CorporateServices 13,114 13,249 (135) 15,752 15,256 496

PROGRAMME 2 : FACILITIES AND BENEFITS TO POLITICAL PARTIES AND MEMBERS

Facilities and Benefits to Members and political parties provides for the rendering of direct support services and facilities to elected representatives of the Free State Legislature as per the Policy on Payments, Facilities and Benefits of Members of the Legislature and grants payable in respect of the Political Party Fund Act (4 of 2008):

i) Policy on Facilities, Benefits and Payments to Members of the Legislature that provides for;

• Accommodation and relocation

• Communication Facilities

◊ Travelling Facilities

◊ Subsistence Allowances

◊ Study aid

◊ Remuneration

◊ Facilities for Members with special needs

◊ Accidents and death

ii) Policy on funding of Political Parties represented in the Legislature that provides for;

i) Payment of Office Allocation to Political Parties (including research allowance) and

ii) Payment of constituent Allowance to Political Parties represented in the Legislature.


iii) Payment of grant in respect of the Political Party Fund Act (4 of 2008)

The evaluation of performance, is based on the number (fractions permitted) of strategic objectives which have been achieved or not. Programme 2 : Facilities & Benefits to Members and Political Parties achieved 67% of its strategic objective, due to late submission of financial statements of political parties.

Subprogramme NumberofStrategicObjectives

Achieved Exceeded Notachieved

Facilities & Benefits to Members & Political Parties

1 0.67 - 0.33

Programme2:FacilitiesandBenefitstoMembersandpoliticalparties

Strategicobjectives




Deviationfromplannedtargettoactualachievement

for2013/14

Commentondeviations

To provide facilities and allowances to Members and Political Parties

Amended measure Audited statements to be submitted

by political parties within prescribed

timeframes

Reviewed and refined processes,

systems and procedures in

respect of Members, Facilities and

benefits and related report compiled

Partially achieved

Achieved

Deviation

No deviation

Audited statements of all parties submitted, although

two parties submitted outside of prescribed timeframes

None

2012/2013 2013/2014Sub-Programme

NameFinal

AppropriationActual

Expenditure(Over)/UnderExpenditure

Final Appropriation

ActualExpenditure


R’000 R’000 R’000 R’000 R’000 R’000

Facilities:Members&

PoliticalParties52,158 50,447 1,711 52,087 52,012 75

Programme/Sub-programme:FacilitiesandBenefitstoMembersandpoliticalparties




Actualachievement

2013/14

Deviationfromplannedtargettoactualachievementfor2013/14

Commentondeviations

Number and frequency of divisional performance reports


All audited statements were

received and presented to the

Audit Committee for recommendation.

Subsequent approval was

granted

Audited statements to be submitted

by Political Parties within prescribed

period

Audited statements of all parties have

been received

No deviation Non-compliance of prescribed

timeframe as two parties submitted

statements outside of prescribed

timeframe, ie June 2014

Timeframe for review of Members facilities

and benefits and number of reports

New measure Reviewed and refined processes,

systems and procedures in

respect of Members facilities and

benefits and related report compiled

Provisions of policy on Members

Facilities were applied

No deviation None


Programme3:ParliamentaryServices

a) Programme 3: Parliamentary Services provides for the rendering of overall procedural, administrative, information and language support services to the Legislature. The sub-programme structure provides for the rendering of;

i) Procedural Services through the Table Services Unit and the Hansard directorate

ii) Legislation and Oversight directorate including Committee, Research, NCOP and Library Services, and

iii) Legal Services (transitional arrangements – function shift to Office of the Secretary)

b) The key policy developments with regard to Programme 3 are as follows;

i) A review of the current working procedures and systems regarding National Council of Provinces (NCOP) processes, including voting mandates and conferral of voting authority, may result in amendments to the current provisions of the Standing Rules and Orders and work processes;

ii) A review of the rendering of language services, in line with national and provincial policy guidelines and with a specific view towards improving accessibility to the records of the proceedings of the Legislature, may result in the expansion of current services rendered;

iii) The review of oversight and accountability models may impact on the current work processes and procedures of the administrative support services rendered to Portfolio Committees.

ParliamentaryServices

a) Parliamentary Services is responsible for the rendering of support services in respect of the legislative, oversight and accountability functions of the House and its Committees. These services are rendered through the:

i. Legislation and Oversight directorate.

ii. Table Services Unit, and

iii. Hansard directorate

The evaluation of performance, is based on the number (fractions permitted) of strategic objectives which have been achieved or not.

Programme3:ParliamentaryServicesachieved67%ofitslistedstrategicobjectives.

Subprogramme NumberofStrategicObjectives

Achieved Exceeded Notachieved

Parliamentary Services 6 4 - 2

2012/2013 2013/2014Sub-Programme

NameFinal

AppropriationActualExpenditure (Over)/Under

ExpenditureFinal


Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

ProceduralServices

21,456 21,447 9 25,783 24,831 952

2012/2013 2013/2014Sub-Programme

NameFinal


ExpenditureFinal


Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

LegalServices 2,739 2,203 536 3,440 3,038 402

Footnote – budget to remain under Programme 3 – fund shift for next financial period



Sub-programme:Legislation&OversightStrategicobjectives

Actualachievement

2012/13

PlannedTarget2013/14 Actualachievement

2013/14


2013/14

Commentondeviations

Strengthening divisional

strategic and division financial

management functions

New measure Compilation and submission of four quarterly divisional performance reports linked

to the APP of the Legislature within the prescribed

timeframe


Increased effectiveness

and oversight for enhanced service

delivery

New measure Implementation and adherence to accountability

cycle as per provisions of the Legislature’s Sector Oversight Model to strengthen service

delivery by holding the executive accountable and exercise oversight thereof

Communication and monitoring of implementation of House resolutions affecting

the Executive, as per provisions of the Standing Rules and Orders of the

Legislature and submission of report and status thereof

Development and monitoring of work of Committees as per business plans of Committees

and submission of reports to Chairpersons Panel for

evaluation

Partially achieved

Achieved

Achieved

Deviation

No deviation

No deviation

Customised Sector Oversight Model had been tabled and adopted, but

implementation did not realize within

the reported period

None

None

Enhancement of secretarial

and procedural services provided to Committees of the Legislature on law-making processes and

petitions handling in the Province

New measure Comply to timeframe set on Bills referred to Committees,

as per provisions of the Standing Rules and Orders and submit report thereof

Comply to timeframe set on Bills referred to Committees,

as per provisions of the Standing Rules and Orders and the Free State Petitions Act and submit report thereof

Provide effective secretarial, procedural and research

services to Committees of the Legislature and submit reports

thereof

Achieved

Not achieved

Achieved

No deviation

Deviation

No deviation

None

No Portfolio Committee

meetings convened to consider outstanding

petitions

None

Improved participation of

the Legislature in NCOP law-making

process

Achieved Adherence to the timeline set for conferral of mandates

on Bills falling within the provisions set out in Section 75 and 76 of the Constitution

of RSA




Sub-programme:Legislation&OversightStrategicobjectives

Actualachievement

2012/13

PlannedTarget2013/14 Actualachievement

2013/14


2013/14

Commentondeviations

Maximise library unit as an effective information centre

New measure To give support to the Legislature by providing

access to reliable and timely information which are integral

to its effective and efficient functioning and submission of

report thereof


Enhanced procedural, hansard

and language services

Redefined measure

Compilation of quarterly performance plan and reports on provision of services within

the prescribed time-frame

Achieved as per quarterly performance

reports

No deviation None

Sub-programme:Legislation&Oversight


Actualachievement

2012/13

PlannedTarget

2013/14

Actualachievement

2013/14


2013/14

Commenton

deviations

Timeframe for committee enhancement

strategy

New measure To complete enhancement

strategy

No progress Deviation Not achieved due to delay in adoption of the customized Sector Oversight

Model (SOM)

Number of Portfolio Committees with business action

plans

New measure Conduct committee business planning

and compile committee business

action plans by June 2013


Timeframe for public participation

and petitions committee

framework and number of related

reports

New measure Develop and implement a

framework for the public participation

and petitions committee and

compile a related report

No framework developed due

to rejection of the proposal by the Committee on

Rules and Orders

Deviation Committee on Rules and Orders

rejected proposal for establishment of ad hoc committee on

petitions

Timeframe for research strategy and a number of related reports

New measure Develop and implement a

research strategy and compiled a related report

No activity Deviation Research strategy was not developed due to delay in the

implementation of the customized sector oversight model.

The model proposes different tools of

analysis to be used for effective oversight

functions




Actualachievement

2012/13

PlannedTarget

2013/14

Actualachievement

2013/14


2013/14

Commenton

deviations

Number of reports on processing of

legislation

New measure Four quarterly reports on the processing of

legislation

Quarterly report on legislation

processed

No deviation None

Number of reports on procedural

advice

New measure Four quarterly reports of

procedural advice

No reports compiled

Deviation No supporting evidence could be

produced. Procedural advices provided

orally pre and during meetings and sittings

of the House

Compliance to implementation of customized sector oversight model

New measure Implementation and adherence to

accountability cycle as per provisions of the Free State

Legislature Sector Oversight Model to strengthen service delivery by holding

the executive accountable and exercise thereof

Development of mechanism for communication

and monitoring of House resolutions

affecting the Executive

Consideration and evaluation of progress with regard to work of

Committees

Meetings and public hearings of portfolio

committees convened as per the programme

of the Legislature (Bills and quarterly reports considered

and site visits undertaken)

Achieved

Resolution effecting the

Executive Council communicated

accordingly

Report compiled, but Chairpersons

Panel meeting not convened to

consider it

No deviation

No deviation

Deviation

Supporting documents in the form of minutes of meetings, reports,

attendance registers attached

None

Chairpersons’ Panel meeting not held to consider the report

Compliance to procedures and processes of the

legislature on law-making

New measure Comply to timeframe set on bills referred to

committees, as per provisions of the

Standing Rules and Orders

Portfolio Committee meetings convened

to consider both provincial and

Section 76 bills and reports thereof

compiled and tabled in the House

accordingly

No deviation None

Compliance to procedures and processes of the Legislature on

consideration of petitions referred

New measure Comply to timeframe set on petitions referred to Committees, as per provisions of

the Standing Rules and Orders and the Free State Petitions

Act

No petition considered, target

not achieved

Deviation No portfolio committee meetings

convened to consider outstanding petitions




Actualachievement

2012/13

PlannedTarget

2013/14

Actualachievement

2013/14


2013/14

Commenton

deviations

Render effective support services to Committees of the Legislature

in conducting its business

Deviation, as targets set were not

achieved

Provide effective secretarial,

procedural and research services

to committee of the Legislature

Support services rendered on all

Portfolio Committee meetings convened

(Minutes and reports compiled

accordingly)

No deviation None

Effective coordination of

programme of the Legislature and

that of the NCOP and adherence to

timeframe set

New measure Adherence to timeline set

for conferral of mandates on Bills falling within the

provisions set out in Section 75 and 76 of the Constitution of the Republic of

South Africa

Meetings of Portfolio

Committees for consideration of Section 76 bills convened and mandates were conferred

accordingly

No deviation None

Utilise library unit as information

centre to enhance oversight

New measure To give support to the Legislature by providing access

to reliable and timely information which are integral to its effective and efficient functioning

Library used to retrieved correct versions of Bills

No deviation None

Number of Hansard records

New measure Twenty hansard records compiled

Revised APP No deviation None

Number of reports on language

services

New measure Four quarterly reports on the provision of

language services


Number of reports on procedural

advice

New measure Four quarterly reports on the provision of

procedural services


Production of Hansard records

New measure Compilation of quarterly

performance plan reports on Hansard

records linked to the strategic plan of the Legislature within prescribed

timeframe

Transcripts were produced

No deviation None

Effective management and control of

services within the Legislature

New measure Compilation of four quarterly reports

on provision of language

services within the prescribed

timeframe

Simultaneous interpreting were

rendered at sittings

No deviation None

PART CGOVERNANCE


1. Introduction

The link between governance principles and institutional strengthening is important to highlight. The Legislature supports the principles of good governance, accountability and ethics. The Financial Management Act, Act 6 of 2009 confirms the Speaker as the Executive Authority and the Secretary to the Legislature as the accounting officer.

2 RiskManagement

The Audit Committee coordinates an annual risk review. The internal auditor performed a risk review and presented the outcome to the Audit Committee, who in turn facilitates correcting areas of concern, through the Secretary and his management team.

3 FraudandCorruption

A fraud and prevention plan is in place. The fraud and prevention committee is currently considering amendments to the fraud prevention plan.

4 Minimisingconflictofinterest

The Legislature maintains a system to manage potential conflict of interest of employees and / or Members through requiring compliance with :

Code of Conduct for disclosure of Financial Interests of Staff

Code of Conduct and Ethics for Members of the Free State Legislature; and

Requiring potential service providers tom complete prescribed declaration of interest forms

The relationship between management and the representative trade union, Nehawu, is governed by a formalized recognition agreement.

5 CodeofConduct

Legal Services of the Legislature maintains code of conduct processes applicable to Members and staff.

6 HealthSafetyandEnvironmentalIssues

Members and employees are housed at 41 Charlotte Maxeke Street, Bloemfontein. No concerns can be reported upon health, safety and environment.

7 PortfolioCommittees

The Legislature appeared before the Portfolio Committee on Public Accounts, Finance, Office of the Premier and the Free State Legislature.


8 SCOPAResolutions

Resolution no Subject Details Response by the Legislature

Resolved Yes / No

2/2013 Resolutions not communicated to the Office of the Premier

A redefined procedure was established

whereby all resolutions issued by Portfolio

Committees are send to the Office of the Premier

within a prescribed timeframe. The Office

of the Premier is then to distribute all resolutions

to the responsible departments for further

attentions

Applied

Provincial Treasury facilitates resolution

responses by Departments

Yes

9 Priormodificationstoauditreports

No modifications can be reported upon.

10 InternalControlUnit

The organizational structure of the Legislature does not provide for a separate internal control unit.

11 InternalAuditandAuditCommittee

The Internal Audit has been outsourced to Mazars Auditors. A number of assignments were issued by the Audit Committee to Internal Audit :

- Follow-up on previous audit findings (Remediation Log – initial audit completed in december 2013

- Supply chain management (Audit completed in december 2013

- Predetermined Objectives / PdO’s (Compliance with laws and regulations, Compliance with framework for managing predetermined objectives. Further review performed in February 2014.

- Audit of controls processes within Public Participation

- Audit of predetermined objectives for quarter 3 (completed in March 2014)

- Corporate governance compliance audit (completed in March 2014)

- Ad hoc consulting assignments were completed

Human Resources (Report issued in January 2014)

- Additionally ad-hoc / consulting assignments was completed (March 2014)

Predetermined objectives (compliance with framework for managing predetermined objectives / 2nd review after adjustment of Annual Performance Plan.

- dashboard review – drivers of internal control to achieve clean administration

The Audit Committee is constituted in terms of section 46 of the Financial Management Act of the Legislature, Act 6 of 2009. The Audit Committee meets quarterly and operates with a formal terms of reference. The Audit Committee has also adopted an Audit Charter for the period under review.


11.1 Profiles:AuditCommittee

Name Qualifications Internal or external member

Date appointed Date resigned No of meetings attended

Adv J Lubbe SC B Juris LLB

Professional qualifications:

Advocate of the High Court of South Africa

Chairperson April 2013 (renewed)

Not applicable 5

Adv N van Heerden Bachelor of Arts – BA (1989)

Bachelor of Laws – LLB (1991)

External Member April 2013

(renewed)

Not applicable 5

Mr J Besnaar B Comm (Accounting) (2000)

– UCT

Postgraduate Diploma in

Accounting (PGDA) (2001)

UCT

Qualified Chartered Accountant (2004)

External Member April 2013

(renewed)

Not applicable 4


12.1 ReportoftheAuditCommittee

PART DHUMAN RESOURCE

MANAGEMENT


7.1 Personnelrelatedexpenditure

The following tables summarises the final audited personnel related expenditure by programme and by salary bands. In particular, it provides an indication of the following:

• amount spent on personnel • amount spent on salaries, overtime, homeowner’s allowances and medical aid.

Table7.1.1Personnelexpenditurebyprogramme

Programme Total Expenditure

(R’000)

Personnel Expenditure

(R’000)

Training Expenditure

(R’000)

Professional and Special Services

Expenditure (R’000)

Personnel Expenditure

as a % of total

expenditure

Average personnel cost per employee

(R’000)

Administration 36,416 36,152 262 - 99%

Facilities & Benefits Members Political

Parties

- - - - - -

Parliamentary Services 23,822 23,822 - 100%

TOTAL 60,238 59,974 262 99.57% 508

Table7.1.2PersonnelcostsbysalarybandSalaryband PersonnelExpenditure

(R’000)%oftotalpersonnel

costNo.ofemployees Averagepersonnel

costperemployee(R’000)

Lowerskilled(Levels1-2)

grade6-9

8,082 13.48 28 285

Skilled(level3-5)

grade10-13

14,628 24.39 35 418

Highlyskilledproduction(levels6-8)

grade14

12,333 20.56 22 560

Highlyskilledsupervision(levels9-12)

grade15-16

6,102 10.17 9 678

SeniorandTopmanagement(levels13-

16)

grade17-23

14,578 24.31 12 1,215

Contract(Levels1-2)

grade6-9

144 0.24 1 144

Contract(Levels3-5)

grade10-13

1,346 2.24 6 224

Contract(Levels6-8)

grade14

1,219 2.03 3 406

SECTIONHuman Resource Management7


Salaryband PersonnelExpenditure(R’000)

%oftotalpersonnelcost

No.ofemployees Averagepersonnelcostperemployee

(R’000)Contract(Levels9-12)

grade15-16

1,542 2.57 3 514

Contract(Levels13-16)

grade17-23

0 0 0 0

PeriodicalRemuneration

AbnormalAppointment

Total 59,974 100 119 273

Table7.1.3Salaries,Overtime,HomeOwnersAllowanceandMedicalAidbyprogrammeProgramme Salaries Overtime HomeOwners

AllowanceMedicalAid

Amount(R’000

Salariesasa%ofpersonnelcosts

Amount(R’000)

Overtimeasa%ofpersonnelcosts

Amount(R’000)

HOAasa%of

personnelcosts

Amount(R’000)

Medicalaidasa%ofpersonnelcosts

Administration 34,127 94.4 497 1.37 753 2.08 775 2.15Facilities&

BenefitsMembers&PoliticalPart

- - - - - - - -

ParliamentaryServices

20,979 88.07 198 0.83 1,417 5.95 1,228 5.15

TOTAL 55,106 91.88 695 1.16 2,170 3.62 2,003 3.34

Table7.1.4Salaries,Overtime,HomeOwnersAllowanceandMedicalAidbysalarybandSalaryBands Salaries Overtime HomeOwners

AllowanceMedicalAid

Amount(R’000

Salariesasa%ofpersonnelcosts

Amount(R’000)

Overtimeasa%ofpersonnelcosts

Amount(R’000)

HOAasa%of

personnelcosts

Amount(R’000)

Medicalaidasa%ofpersonnelcosts

Skilled(level1-2)

grade6-9

7,018 84.74 108 1.4 519 6.37 581 7.5

Skilled(level3-5)

grade10-13

14,264 89.30 346 2.17 781 4.89 583 3.64

Highlyskilledproduction(levels

6-8)

grade14

12,547 92.58 134 0.99 446 3.29 425 3.14

Highlyskilledsupervision(levels

9-12)

grade15-16

7,139 93.39 107 1.40 213 2.79 185 2.42

Seniormanagement(level

13-16)

grade17-23

14,138 96.98 0 0 211 1.45 229 1.57

Total 55,106 91.88 695 1.16 2,170 3.62 2,003 3.34


7.2 EmploymentandVacancies

The tables in this section summarise the position with regard to employment and vacancies.

The following tables summarise the number of posts on the establishment, the number of employees, the vacancy rate, and whether there are any staff that are additional to the establishment.

This information is presented in terms of three key variables:

• programme

• salary band

• critical occupations

The vacancy rate reflects the percentage of posts that are not filled.

Table7.2.1EmploymentandvacanciesbyprogrammeProgramme Numberofpostson

approvedestablishment

Numberofpostsfilled VacancyRate Numberofemployees

additionaltotheestablishment

Total 220 118 49% 8

Table7.2.2EmploymentandvacanciesbysalarybandSalaryband Numberofpostson

approvedestablishmentNumberofpostsfilled VacancyRate Numberof

employeesadditionaltotheestablishment

Lowerskilled(1-2)

grade6-9

44 29

Skilled(3-5)

grade10-13

113 41

Highlyskilledproduction(6-8)

grade14

34 25 6

Highlyskilledsupervision(9-12)

grade15-16

17 11 2

Seniormanagement(13-16)grade17-23

12 12

Total 220 118 46% 8


Criticaloccupation Numberofpostsonapprovedestablishment

Numberofpostsfilled VacancyRate Numberofemployees

additionaltotheestablishment

TOTAL 104 62 40% 6

7.3 JobEvaluation

Within a nationally determined framework, executing authorities may evaluate or re-evaluate any job in his or her organisation. The following table summarises the number of jobs that were evaluated during the year under review. The table also provides statistics on the number of posts that were upgraded or downgraded.

Table7.3.1JobEvaluationbySalarybandSalaryband Numberofposts

onapprovedestablishment

NumberofJobs

Evaluated

%ofposts

evaluatedbysalarybands

PostsUpgraded PostsdowngradedNumber %ofposts

evaluatedNumber %of

postsevaluated

LowerSkilled(Levels1-2)

grade6-9

44 5 1 1

Skilled(Levels3-5)grade10-13

113 19 2 1

Highlyskilledproduction(Levels6-8)

grade14

34 8 3 1

Highlyskilledsupervision

(Levels9-12)

grade15-16

17 6 1 1

SeniorManagementServiceBandA

grade17-23

12 6 2

SeniorManagementServiceBandB

SeniorManagementServiceBandC

SeniorManagementServiceBandD

Contract(Levels1-2)

Contract(Levels3-5)

Contract(Levels6-8)

Contract(Levels9-12)

Contract(BandA)

Contract(BandB)

Contract(BandC)

Contract(BandD)Total 220 44 22% 9 20% 4 9%


The following table provides a summary of the number of employees whose positions were upgraded due to their post being upgraded. The number of employees might differ from the number of posts upgraded since not all employees are automatically absorbed into the new posts and some of the posts upgraded could also be vacant.

Table7.3.2ProfileofemployeeswhosepositionswereupgradedduetotheirpostsbeingupgradedBeneficiary African Asian Coloured White TotalFemale 8 4 12

Male 8 1 9

Total 16 5 21

Employeeswithadisability1

The following table summarises the number of cases where remuneration bands exceeded the grade determined by job evaluation. Reasons for the deviation are provided in each case.

Table7.3.3EmployeeswithsalarylevelshigherthanthosedeterminedbyjobevaluationbyoccupationOccupation Numberofemployees Jobevaluationlevel Remuneration

levelReasonfordeviation

DeputyEd(S/E) 1 15 16 evaluationLibrarian 1 14 16 “

PRO 1 12 13 “ SHROfficer 1 12 15 “

TableAssistant 1 10 16 “Percentage of total employed

The following table summarises the beneficiaries of the above in terms of race, gender, and disability.

Table7.3.4ProfileofemployeeswhohavesalarylevelshigherthanthosedeterminedbyjobevaluationBeneficiary African Asian Coloured White Total

Female 1 2

2

3

Male 2 2

Total 3 5

Employeeswithadisability

TotalNumberofEmployeeswhoseremunerationexceededthegradedeterminedbyjobevaluationin2012/13 -4

7.4 EmploymentChanges

This section provides information on changes in employment over the financial year. Turnover rates provide an indication of trends in the employment profile of the department. The following tables provide a summary of turnover rates by salary band and critical occupations.

Table7.4.1AnnualturnoverratesbycriticaloccupationCriticalOccupation Numberofemployeesat

beginningofperiod-April2013

Appointmentsandtransfersintothe

department

Terminationsandtransfersoutofthe

department

Turnoverrate

110 20 12 118-10%


The table below identifies the major reasons why staff left the Legislature.

Table7.4.2ReasonswhystafflefttheLegislatureTerminationType Number %ofTotalResignations

Death 1

Resignation 3

Expiryofcontract 6

Dismissal–operationalchanges

Dismissal–misconduct 1

Dismissal–inefficiency

Dischargedduetoill-health

Retirement 1

TransfertootherPublicServiceDepartments

Other

Total 12

Totalnumberofemployeeswholeftasa%oftotal

employment

10%

Table7.4.3PromotionsbycriticaloccupationOccupation Employees1

April2014Promotionstoanothersalary

level

Salarylevelpromotionsasa%ofemployeesbyoccupation

Progressionstoanothernotchwithinasalary

level

Notchprogressionasa%ofemployeesby

occupation

TOTAL 118 4 3.6 0 3

Table6.4.4PromotionsbysalarybandSalaryBand Employees1

April2014Promotionstoanothersalary

level

Salarybandspromotionsasa%ofemployeesbysalarylevel

Progressionstoanothernotchwithinasalary

level

Notchprogressionasa%ofemployeesby

salarybands

Lowerskilled(Levels1-2)gr6-9

1 1 .9 0 .9

Skilled(Levels3-5)gr10-13

1 1 .9 0 .9

Highlyskilledproduction(Levels

6-8)gr14

0 0 0 0 0

Highlyskilledsupervision(Levels

9-12)

gr15-16

2 2 1.8 0 1.8

SeniorManagement(Level13-16)gr

17-23

1 1 .9 o .9

Total 5 5 5 0 5


7.5 EmploymentEquity

Table7.5.1Totalnumberofemployees(includingemployeeswithdisabilities)ineachofthefollowingoccupationalcategoriesasat31March2014Occupationalcategory Male Female Total

African Coloured Indian White African Coloured Indian WhiteLegislators,senior

officialsandmanagers

gr17-23

8 1 2 1 12

Professionals

gr15-16

5 1 3 1 2 12

Techniciansandassociateprofessionals

gr11-14

22 1 3 16 5 5 50

Clerksgr6-10 17 25 2 1 44

Serviceandsalesworkers

SkilledagricultureandfisheryworkersCraftandrelatedtradesworkers

PlantandmachineoperatorsandassemblersElementaryoccupations

Total 49 1 5 46 8 9 118

Employeeswithdisabilities

1

Table7.5.2Totalnumberofemployees(includingemployeeswithdisabilities)ineachofthefollowingoccupationalbandson31March2014

OccupationalBand Male Female

African Coloured Indian White African Coloured Indian White Total

TopManagement(L15-L16)gr17-23

8 1 2 1 12

SeniorManagement(L13-L14)gr

15-16

5 1 3 1 2 12

Professionallyqualifiedandexperiencedspecialistsand

mid-management

gr14

12 1 2 13 1 3 32

Skilledtechnicalandacademicallyqualifiedworkers,juniormanagement,

supervisors,foremanandsuperintendents

gr10-13

15 1 17 2 3 38


OccupationalBand Male Female


Semi-skilledanddiscretionarydecision

making

gr6-9

13 11 24

Unskilledanddefineddecisionmaking

Total 53 1 5 46 4 9 118

Table7.5.3RecruitmentOccupationalBand Male Female

African Coloured Indian White African Coloured Indian White TotalTopManagement 2

SeniorManagement 2 1

Professionallyqualifiedandexperienced

specialistsandmid-management

3 1

Skilledtechnicalandacademicallyqualifiedworkers,juniormanagement,supervisors,foremanandsuperintendents

5 2


making

1 3


Total 20


Table7.5.4PromotionsOccupationalBand Male Female

African Coloured Indian White African Coloured Indian White TotalTop Management

SeniorManagement

Professionallyqualifiedandexperiencedspecialistsandmid-management

1 1

Skilledtechnicalandacademicallyqualifiedworkers,juniormanagement,

supervisors,foremanandsuperintendents

1 1


makingUnskilledanddefined

decisionmakingTotal

Employees with disabilities 4


Table7.5.5TerminationsOccupationalBand Male Female

African Coloured Indian White African Coloured Indian White TotalTopManagement

SeniorManagement 2 1

Professionallyqualifiedandexperienced

specialistsandmid-management

2 1

Skilledtechnicalandacademicallyqualifiedworkers,juniormanagement,supervisors,foremanandsuperintendents

3 2


making

1


Total 12

EmployeeswithDisabilities

Table7.5.6DisciplinaryactionDisciplinaryaction Male Female


2 2

Table7.5.7SkillsdevelopmentOccupationalcategory Male Female

African Coloured Indian White African Coloured Indian White TotalLegislators,seniorofficialsandmanagers(gr17-23)

14 1 5 1 2 23

Professionals(gr15-16) 36 1 2 30 3 72

Techniciansandassociateprofessionals(gr12-14)

2 19 21

Clerks(gr6-10) 2 10 12

Serviceandsalesworkers

Skilledagricultureandfisheryworkers

Craftandrelatedtradesworkers

PlantandmachineoperatorsandassemblersElementaryoccupations

Total 54 1 3 64 1 5 128



7.6 Skillsdevelopment

This section highlights the efforts of the department with regard to skills development.

Table7.6.1TrainingneedsidentifiedOccupationalCategory

gender Numberofemployees

asat1April20YY

TrainingneedsidentifiedatstartofthereportingperiodLearnerships SkillsProgrammes&othershort

coursesOtherformsoftraining

Total

Legislators,seniorofficialsandmanagers

Female 1

1

1

3

1

1

1

1

1

1

1

1

RecordManagement

JobDescription,JobAnalysisandJobEvaluationProcess

PerformanceManagement

ChangeManagement

PresentationSkills

BudgetingandFinancialManagement

Editing

SpeedReading

ExchangeServer2013

WindowsServer2012

SymantecBackup

Apple(Mac)

1

1

1

3

1

1

1

1

1

1

1

1

Male 1

2

1

1

1

1

2

2

OrganizationalStructureandManagement

ChangeManagement

LegislativeDraftingandLabourLawTraining

ServiceLevelAgreement

ContractsManagement

PresentationSkills

BudgetingandFinancialManagement

Editing

1

2

1

1

1

1

2

2


Table7.6.2TrainingprovidedfortheperiodOccupationalCategory

gender Numberofemployeesasat1

April20YY

TrainingneedsidentifiedatstartofthereportingperiodLearnerships SkillsProgrammes&other

shortcoursesOtherformsof

trainingTotal

Legislators,senior


Female 6

1

1

1

1

1

1

1

ManagingAbsenteeism

CASEWareTraining

SupplyChainManagement

AdvancedOccupationalSafetyandHealth

SARSPresentation

TaxforMembers

gRAPTrainingALTIMAX

SARSPayroll12/13TaxYear

6

1

1

1

1

1

1

1

Male 2

1

1

1

1

1

1

1

ManagingAbsenteeism

ProtocolandEtiquette

NationalgovMasterclassonCapacityBuildingFrameworksandLeadershipDevforthe

LegislaturesCoordinatorsandResearchers

MeetingandMinutesTakingSkills


2

1

1

1

1

1

1

1

7.7 PerformanceRewards

Performance rewards during the year under review have not been implemented.

Table6.7.1PerformanceRewardsbyrace,genderanddisabilityRaceandgender BeneficiaryProfile Cost

Number of beneficiaries

Number of employees

% of total within group

Cost (R’000)

Average cost per employee

African,MaleAsian,Male

ColouredMaleWhiteMale

AfricanFemaleAsianFemale

ColouredFemaleWhiteFemale

TOTAL 0 0


Table7.6.2TrainingprovidedfortheperiodOccupationalCategory

gender Numberofemployeesasat1

April20YY

TrainingneedsidentifiedatstartofthereportingperiodLearnerships SkillsProgrammes&other

shortcoursesOtherformsof

trainingTotal

Legislators,senior


Female 6

1

1

1

1

1

1

1

ManagingAbsenteeism

CASEWareTraining


AdvancedOccupationalSafetyandHealth

SARSPresentation

TaxforMembers

gRAPTrainingALTIMAX

SARSPayroll12/13TaxYear

6

1

1

1

1

1

1

1

Male 2

1

1

1

1

1

1

1

ManagingAbsenteeism

ProtocolandEtiquette

NationalgovMasterclassonCapacityBuildingFrameworksandLeadershipDevforthe

LegislaturesCoordinatorsandResearchers

MeetingandMinutesTakingSkills


2

1

1

1

1

1

1

1

7.7 PerformanceRewards

Performance rewards during the year under review have not been implemented.

Table6.7.1PerformanceRewardsbyrace,genderanddisabilityRaceandgender BeneficiaryProfile Cost

Number of beneficiaries

Number of employees

% of total within group

Cost (R’000)

Average cost per employee

African,MaleAsian,Male

ColouredMaleWhiteMale

AfricanFemaleAsianFemale

ColouredFemaleWhiteFemale

TOTAL 0 0

7.8 Leaveutilisation

The following tables provide an indication of the use of sick leave and disability leave. In both cases, the estimated cost of the leave is also provided.

Table7.8.1SickleaveSalaryBand Totaldays %Dayswith

Medicalcertification

NumberofEmployeesusingsick

leave

%oftotalemployeesusingsick

leave

Averagedaysperemployee

EstimatedCost(R’000)

LowerSkills(Level1-2) 181 93 25

Skilled(levels3-5) 431 95 37

Highlyskilledproduction(levels6-8)

130 92 21

Highlyskilledsupervision

(levels9-12)

39 81 8

TopandSeniormanagement

(levels13-16)

63 97 4

Total 844 54 95 81 7.1

Table7.8.2Disabilityleave(temporaryandpermanent)SalaryBand Totaldays %Dayswith

Medicalcertification

NumberofEmployees

usingdisability

leave

%oftotalemployees

usingdisability

leave

Averagedaysperemployee

EstimatedCost(R’000)


9

Skilled(Levels3-5) 38


8

Highlyskilledsupervision(Levels

9-12)

0

Seniormanagement(Levels13-16)

31

Total 86 100% 14

The table below summarises the utilisation of annual leave. The wage agreement concluded with trade unions in the PSCBC in 2000 requires management of annual leave to prevent high levels of accrued leave being paid at the time of termination of service.

Table7.8.3AnnualLeaveSalaryBand Totaldaystaken NumberofEmployeesusingannualleave Averageper

employeeLowerskilled(Levels1-2) 443 29

SkilledLevels3-5) 705 41


330 25

Highlyskilledsupervision(Levels9-12)

158 11

Seniormanagement(Levels13-16) 134 12

Total 1770 118 15


Table7.8.4CappedleaveSalaryBand Totaldaysofcapped

leavetakenNumberof

Employeesusingcappedleave

Averagenumberofdaystakenper

employee

Averagecappedleaveperemployeeasat31March20ZZ


29

SkilledLevels3-5) 39


23

Highlyskilledsupervision(Levels9-12)

11

Seniormanagement(Levels13-16)

12

Total 1649 114 15 76

The following table summarise payments made to employees as a result of leave that was not taken.

7.9 HIV/AIDS&HealthPromotionProgrammes

Table7.9.1DetailsofHealthPromotionandHIV/AIDSProgrammes(ticktheapplicableboxesandprovidetherequiredinformation)

Question Yes No Details,ifyes1. Has the Legislature designated a member of the SMS to implement the provisions contained in Part VI E of Chapter 1 of the Public Service Regulations, 2001? If so, provide her/his name and position.

N/A

2. Does the Legislature have a dedicated unit or has it designated specific staff members to promote the health and well-being of your employees? If so, indicate the number of employees who are involved in this task and the annual budget that is available for this purpose.

YES

TheFSLhasaSocialResponsibilityCoordinator,whorunstheEmployeeHealthandWellnessProgrammes,includingHIV/AIDS,andOHSforallintheinstitution.

There is no specific budget for this unit.3. Has the Legislature introduced an Employee Assistance or Health Promotion Programme for your employees? If so, indicate the key elements/services of this Programme.

YES Theprogrammecoversthefollowing:

HIV/AIDSprogramme–emphasisonpositiveliving,education,maintenanceandsupportservices

EmployeeAssistanceProgramme-servicesincludedisciplinaryprocedures,counsellingservices,Stressmanagement,Referrals,financialwellbeing,team-building

4. Has the Legislature established (a) committee(s) as contemplated in Part VI E.5 (e) of Chapter 1 of the Public Service Regulations, 2001? If so, please provide the names of the members of the committee and the stakeholder(s) that they represent.

Nocommitteehasbeenformedyet.Issuesaredealtwithatthebargainingforum

5. Has the Legislature reviewed its employment policies and practices to ensure that these do not unfairly discriminate against employees on the basis of their HIV status? If so, list the employment policies/practices so reviewed.

YES

HRMPolicy,

EmployeeWellnessPolicy,(Draft)

WorkplaceHIV/AIDSPolicy


6. Has the Legislature introduced measures to protect HIV-positive employees or those perceived to be HIV-positive from discrimination? If so, list the key elements of these measures.

YES

Adjustment of policies: e.g Leave policy-special leave with regards to employee whosuffersfromaterminalillness,timeoffforclinicappointmentsandotherconsultation.

Confidentiality,Consent7. Does the Legislature encourage its employees to undergo Voluntary Counselling and Testing? If so, list the results that you have you achieved.

YES

The last HIV/AIDS Counselling and Testing(HCT) was conducted in 2012 during ourEmployeewellnessday.DeptofHealthdidtheHCT.

8people tested and4people testedpositive.The4peoplewhotestedpositive3werewomenand1man

8. Has the Legislature developed measures/indicators to monitor & evaluate the impact of its health promotion programme? If so, list these measures/indicators.

YES Currently there is no specific monitoringn Evaluation tool for the health promotionprogramme,butaftereacheventtheresultsareanalysedandrecorded.

7.10 LabourRelations

Table7.10.1CollectiveagreementsSubjectMatter Date

TotalCollectiveAgreements None

The following table summarises the outcome of disciplinary hearings conducted within the department for the year under review.

Table7.10.2MisconductanddisciplinaryhearingsfinalisedOutcomesofdisciplinaryhearings Number %oftotal

Correctionalcounselling -

Verbalwarning -

Writtenwarning -

Finalwrittenwarning 01

Suspendedwithoutpay -

Fine -

Demotion -

Dismissal 01

Notguilty -

Casewithdrawn -

Total 02

Table7.10.3TypesofmisconductaddressedatdisciplinaryhearingsTypeofmisconduct(basedon

annexureA)Number %oftotal

Leavingworkplacewithoutpermission 01

Unauthorisedabsence 01

Total 02

Table7.10.4GrievancesloggedNumber %ofTotal


Numberofgrievancesresolved - -Numberofgrievancesnotresolved - -Totalnumberofgrievanceslodged - -

Table7.10.5DisputesloggedNumber %ofTotal

Numberofdisputesupheld - -Numberofdisputesdismissed 01

Totalnumberofdisputeslodged 01

Table7.10.6StrikeactionsTotalnumberofpersonsworkingdayslost -

Totalcostsworkingdayslost -Amount(R’000)recoveredasaresultofno

worknopay-

Table7.10.7PrecautionarysuspensionsNumberofpeoplesuspended

Numberofpeoplewhosesuspensionexceeded30days

-

Averagenumberofdayssuspended -

Cost(R’000)ofsuspension -

Table7.10.8DisciplinaryactionDisciplinaryaction Male Female

African Coloured Indian White African Coloured Indian White Total02 - - - - - - - 02

7.11Injuryonduty

The following tables provide basic information on injury on duty.

Table7.11.1Injuryonduty

Natureofinjuryonduty Number %oftotalRequiredbasicmedicalattention

only6 5

TemporaryTotalDisablement 6 5PermanentDisablement 0

Fatal

Total 6 5


PART EFINANCIAL

INFORMATION


FINANCIAL INFORMATION TableofContents

Report of the Auditor General (Part of Annual Report) 72

Appropriation Statement 76

Notes to the Appropriation Statement 84

Statement of Financial Performance 86

Statement of Financial Position 87

Statement of Changes in Net Assets 88

Cash Flow Statement 89

Notes to the Annual Financial Statements (including Accounting policies) 90

Annexures 114


REPORT OF THE AUDITOR-GENERAL

REPORT OF THE AUDITOR-GENERAL TO THE FREE STATE LEGISLATURE ON VOTE NO. 2 FREE STATE LEGISLATURE

REPORT ON THE FINANCIAL STATEMENTS

Introduction

1. I have audited the financial statements of the Free State Legislature set out on pages 76 to 123 which comprise the appropriation statement, the statement of financial position as at 31 March 2014, the statement of financial performance, statement of changes in net assets and cash flow statement for the year then ended, as well as the notes, comprising a summary of significant accounting policies and other explanatory information.

Accountingofficer’sresponsibilityforthefinancialstatements

2. The accounting officer is responsible for the preparation and fair presentation of the financial statements in accordance with the Modified Cash Standard (MCS) prescribed by the National Treasury and the requirements of the Financial Management of the Free State Provincial Legislature Act of South Africa, 2009 (Act No. 6 of 2009) (FSPLA), and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor-general’sresponsibility

3. My responsibility is to express an opinion on the financial statements based on my audit. I conducted my audit in accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA), the general notice issued in terms thereof and International Standards on Auditing. Those standards require that I comply with ethical requirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion

6. In my opinion, the financial statements present fairly, in all material respects, the financial position of the Free State Legislature as at 31 March 2014 and its financial performance and cash flows for the year then ended, in accordance with the MCS and the requirements of the FSPLA.


Emphasisofmatter

7. I draw attention to the matter below. My opinion is not modified in respect of this matter.

Significantuncertainties

8. With reference to note 30 to the financial statements, the existing financial management legislation of the Legislature remained valid and applicable until 1 April 2014. Thereafter, uncertainty exists around a financial reporting framework to be applied in the preparation of the 2014-15 and subsequent financial statements.

Additionalmatter

9. I draw attention to the matter below. My opinion is not modified in respect of this matter.

Financialsustainability

10. Currently, there is uncertainty related to events or conditions which may cause significant doubt upon the Free State Province’s ability to meet its financial and statutory obligations as they fall due. The oversight of departments performed by the portfolio committees have not had a significant impact to sufficiently address the uncertainty relating to the Province’s financial sustainability.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS11. In accordance with the PAA and the general notice issued in terms thereof, I report the following findings on the

reported performance information against predetermined objectives for selected programmes presented in the annual performance report, non-compliance with legislation as well as internal control. The objective of my tests was to identify reportable findings as described under each subheading but not to gather evidence to express assurance on these matters. Accordingly, I do not express an opinion or conclusion on these matters.

Predeterminedobjectives

12. I performed procedures to obtain evidence about the usefulness and reliability of the reported performance information for the following selected programmes presented in the annual performance report of the Free State Legislature for the year ended 31 March 2014:

• Programme 1: Administration on pages 24 to 41

• Programme 3: Parliamentary services on pages 42 to 46

13. I evaluated the reported performance information against the overall criteria of usefulness and reliability.

14. I evaluated the usefulness of the reported performance information to determine whether it was presented in accordance with the National Treasury’s annual reporting principles and whether the reported performance was consistent with the planned programmes. I further performed tests to determine whether indicators and targets were well defined, verifiable, specific, measurable, time bound and relevant, as required by the National Treasury’s Framework for managing programme performance information (FMPPI).

15. I assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete.

16. I did not raise any material findings on the usefulness and reliability of the reported performance information for the selected programmes.

Additionalmatter

17. Although I raised no material findings on the usefulness and reliability of the reported performance information for the selected programmes, I draw attention to the following matter:


Achievementofplannedtargets

18. Refer to the annual performance report on pages 23 to 24 and 25 to 46 for information on the achievement of the planned targets for the year.

Compliancewithlegislation

19. I performed procedures to obtain evidence that the Free State Legislature had complied with applicable legislation regarding financial matters, financial management and other related matters. I did not identify any instances of material non-compliance with specific matters in key legislation, as set out in the general notice issued in terms of the PAA.

Internalcontrol

20. I considered internal control relevant to my audit of the financial statements, the annual performance report and compliance with legislation. I did not identify any significant deficiencies in internal control.

Bloemfontein

31 July 2014


FREE STATE LEGISLATURE: VOTE 2APPROPRIATION STATEMENT

for the year ended 31 March 2014

Appropriation per programme

2013/14 2012/13

Adjusted

Appropriation

Shifting of

Funds

Virement Final

Appropriation

Actual

Expenditure

Variance Expenditure

as % of final

appropriation

Final

Appropriation

Actual

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

1. Administration

Current payment 86,726 (174) (695) 85,857 76,631 9,226 89.3% 73,067 72,791

Transfers and

subsidies

1,925 - - 1,925 1,745 180 90.6% 1,902 1,923

Payment for capital

assets

2,078 174 280 2,532 2,463 69 97.3% 34,223 33,811

Payment for financial

assets

- - - - 12 (12) - - 10

2. Facilities for mem-

bers and Political

Parties

Current payment 3,508 - - 3,508 3,305 203 94.2% 2,203 2,188

Transfers and

subsidies

48,579 - - 48,579 48,707 (128) 100.3% 49,955 48,259

3. Parliamentary

Services

Current payment 29,013 - - 29,013 27,753 1,260 95.7% 24,128 23,633

Payment for capital

assets

490 - (280) 210 115 95 54.8% 67 17

Subtotal 172,319 - (695) 171,624 160,731 10,893 93.7% 185,545 182,632Statutory Ap-propriation

Current pay-ment

20,630 - 695 21,325 21,333 (8) 100% 20,340 19,879

TOTAL 192,949 - - 192,949 182,064 10,885 94.4% 205,885 202,511


Appropriation per programme

2013/14 2012/13

Final

Appropriation

Actual

Expenditure

Final

Appropriation

Actual

Expenditure

TOTAL (brought forward)

Reconciliation with statement of financial performance

ADD

Departmental receipts 2,504 1,232

-

Aid assistance 39 66

Actual amounts per statement of financial performance (total revenue) 195,492 207,183

ADD

Aid assistance 789 1,889

Prior year unauthorised expenditure approved without funding - -

Actual amounts per statement of financial performance (total expenditure) 182,853 204,400




Appropriation per economic classification

2013/14 2012/13Adjusted

AppropriationShifting of Funds

Virement Final Appropration

Actual Expenditure

Variance Expendi-ture as %

of final appropri-

ation

Final Appropri-

ation

Actual expendi-

ture

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

Current paymentsCompensation of employees

62,224 - (695) 61,529 59,974 1,555 97.5% 48,280 47,837

Goods and services

57,024 (175) - 56,849 47,714 9,135 83.9% 51,118 50,775

Transfers and subsidies Departmental agencies and accounts

48,579 - - 48,579 48,707 (128) 100.3% 49,955 48,259

Higher educa-tion institutions

- 24 - 24 24 - 100% 11 11

Non-profit insti-tutions

118 (24) - 94 32 62 34% 241 241

Households 1,807 - - 1,807 1,690 117 93.5% 1,554 1,671

Gifts and dona-tions

- - - - - - - 96 -

Payments for capital assetsBuildings and other fixed structures

- - - - - - - 32,500 32,099

Machinery and equipment

2,442 175 - 2,617 2,323 294 88.8% 1,774 1,713

Intangible assets

125 - - 125 255 (130) 204% 16 16

Payments for financial assets

- - - - 12 (12) - - 10

Total 172,319 - (695) 171,624 160,731 10,893 93.7% 185,545 182,632




Statutory Appropriation2013/14 2012/13

Direct changes against the National/Provincial Revenue Fund

Adjusted Appropri-ation

Shifting of Funds

Vire-ment

Final Appro-priation

Actual Expendi-ture

Variance Expendi-ture as % of final appropria-tion

Final Appropria-tion

Actual expenditure

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

List all direct charges against the National/Provincial Revenue Fund

President and Deputy President salaries

Member of executive committee / parlia-mentary officers

20,630 - 695 21,325 21,333 (8) 100% 20,340 19,879

Total 20,630 - 695 21,325 21,333 (8) 100% 20,340 19,879

Statutory Appropriation per economic classification2013/14 2012/13

Program 1 Per Economic classifi-cation

Adjusted Appropria-tion

Shifting of Funds

VirementFinal Appropriation

Actual Expenditure

Variance

Expen-diture as % of final appro-priation


Actual expen-diture

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

Current payments

Compensation of employees 20,630 - 695 21,325 21,333 (8) 100% 20,340 19,879

Total 20,630 - 695 21.325 21,333 (8) 100% 20,340 19,879




2013/14 2012/13Detail per Programme 1: Administration

Detail per sub-programme

Adjusted Appropria-

tion

Shifting of Funds

Virement Final Appropria-

tion

Actual Expenditure

Variance Expen-diture as %

of final appro-

priation

Final Appro-

priation

Actual expendi-

ture

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

1.1 Office of the Speaker

Current payment 19,010 (151) - 18,859 15,327 3,544 81.3% 13,876 13,644Transfers and subsidies

1,925 - - 1,925 1,688 237 87.7% 5 -

Payment for capital assets

38 - - 38 29 9 76.3% 32,578 32,159

Payment for financial assets

- - - - 12 (12)

1.2 Office of the Secretary

Current payment 25,418 (1,908) (695) 22,815 17,967 4,836 78.8% 19,382 19,343Transfers and subsidies

- - - - 57 (57) 1,897 1,923

Payment for capital assets

12 184 - 196 195 1 99.5% 62 70

1.3 Financial Management

Current payment 28,336 1,244 - 29,580 29,320 260 99.1% 26,916 26,775Payment for capital assets

1,242 (93) - 1,149 907 149 87% 1,362 1,362

Payment for financial assets

- - - - - 242 78.9% - 10

1.4 Corporate Services

Current payment 13,962 641 - 14,603 14,017 586 96% 12,893 13,029Payment for capital assets

786 83 280 1,149 1,332 (183) 115.9% 221 220

Total 90,729 - (415) 90,314 80,851 9,463 89.5% 109,192 108,535




PROgRAMME 1 : ADMINISTRATION

2013/14 2012/13Programme 1 Economic classifi-cation

Adjusted Appropria-

tion

Shifting of Funds

Virement Final Appropria-

tion

Actual Expenditure


of final appro-

priation

Final Appro-

priation

Actual expendi-

ture

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

Current payments

Compensation of employees

38,583 - (695) 37,888 36,152 1,736 95.4% 29,272 29,226

Goods and services 48,144 (175) - 47,969 40,478 7,491 84.4% 43,795 43,565Interest and rent on land

Transfers and sub-sidies to:Higher education institutions

- 24 - 24 24 - 100% 11 11

Non-profit institu-tions

118 (24) - 94 32 62 34% 241 241

Households 1,807 - - 1,807 1,690 117 93.5% 1,554 1,671Gifts and donations - - - - - - - 96 -

Payment for capi-tal assetsBuildings and other fixed structures

- - - - - - - 32,500 32,099


1,952 175 280 2,407 2,208 199 91.7% 1,707 1,696

Intangible assets 125 - - 125 255 (130) 204% 16 16

Payments for financial assets

- - - - 12 (12) - - 10

Total 90,729 - (415) 90,314 80,851 9,463 89.5% 109,192 108,535




2013/14 2012/13

Detail per programme 2: Facilities for Members and Political PartiesDetail per sub-pro-gramme

Adjusted Appro-priation

Shifting of Funds

Virement Final Appro-priation

Actual Expenditure


of final appro-

priation

Final Appropriation

Actual expenditure

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

2.1 Facilities and Benefits to Mem-bersCurrent payment 3,508 - - 3,508 3,305 203 94.2% 2,203 2,188

2.2 Political Support Services

Transfers and subsidies

48,579 - - 48,579 48,707 (128) 100.3% 49,955 48,259

Total 52,087 - - 52,087 52,012 75 99.9% 52,158 50,4472013/14 2012/13

Programme 2 Eco-nomic classification

Adjusted Appro-

priation

Shifting of Funds

Virement Final Appro-

priation

Actual Expenditure


of final appro-

priation

Final Appropriation

Actual expenditure

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

Current payments

Goods and services 3,508 - - 3,508 3,305 203 94.2% 2,203 2,188Transfers and subsi-

dies to:Departmental agen-

cies & Accounts48,579 - - 48,579 48,707 (128) 100.3% 49,955 48,259

Total 52,087 - - 52,087 52,012 75 99.9% 52,158 50,447






2013/14 2012/13

Detail per Programme 3: Parliamentary Services

Detail per sub-pro-gramme

Adjust-ed

Appro-priation

Shifting of Funds

Virement Final Appro-pria-tion

Actual Expenditure


of final appropria-

tion


Actual expenditure

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

3.1 Procedural Ser-vices

Current payment 25,774 (140) - 25,634 24,738 896 96.5% 21,447 21,437 Payment for capi-tal assets

429 - (280) 149 93 56 62.4% 9 10

3.2 Legal Services

Current payment 3,239 140 - 3,379 3,015 364 89.2% 2,681 2,196 Payment for capi-tal assets

61 - - 61 22 39 36.1% 58 7

Total 29,503 - (280) 29,223 27,868 1,355 95.4% 24,195 23,650

2013/14 2012/13

Programme 3 Econom-ic classification

Adjust-ed

Appro-priation

Shifting of Funds

Virement Final Appro-pria-tion

Actual Expenditure


of final appropria-

tion


Actual expenditure

R’000 R’000 R’000 R’000 R’000 R’000 % R’000 R’000

Current payments

Compensation of em-ployees

23,641 - - 23,641 23,822 (181) 100.8% 19,008 18,611

Goods and services 5,372 - - 5,372 3,931 1,441 73.2% 5,120 5,022Payment for capital assetsMachinery and equip-ment

490 - (280) 210 115 95 54.8% 67 17

Total 29,503 - (280) 29,223 27,868 1,355 95.4% 24,195 23,650


1. Detail of transfers and subsidies as per Appropriation Act (after Virement):

Detail of these transactions can be viewed in the note on Transfers and subsidies, disclosure notes and Annexure 1 (A-H) to the Annual Financial Statements.

2. Detail of specifically and exclusively appropriated amounts voted (after Virement):

Detail of these transactions can be viewed in note 1 (Annual Appropriation) to the Annual Financial Statements.

3. Detail on payments for financial assets

Detail of these transactions per programme can be viewed in the note on Payments for financial assets to the Annual Financial Statements.

4. Explanations of material variances from Amounts Voted (after Virement):

4.1 Per programme Final Appropri-ation

Actual Expen-diture

Variance R’000

Variance as a % of Final Appropriation

Administration 90,314 80,851 9,463 10.48%Remuneration of members 21,325 21,333 (8) 0%

Saving deviation of 10.45% is due to budget vote road shows not realized, due to election preparations.Facilities & Benefits for members and Political parties

52,087 52,012 75 0%No Deviation.

Parliamentary Services 29,223 27,868 1,355 5% Saving Deviation of 5% is due to budget vote road show not realized, due to election preparations.

FREE STATE LEGISLATURE: VOTE 2 NOTES TO THE APPROPRIATION STATEMENT



4.2 Per economic classification Final Appro-priation

Actual Expen-diture

Variance Variance as a % of Final Appro-

priationR’000 R’000 R’000 R’000

Current paymentsCompensation of employees 61,529 59,974 1,555 2.53%Goods and services 56,849 47,714 9,135 16.07%Transfers and subsidies

Departmental agencies and accounts 48,579 48,707 (128) (0.27%)Higher education institutions 24 24 0 0%Non-profit institutions 94 32 62 65.96%Households 1,807 1,690 117 6.48%Machinery and equipment 2,617 2,323 294 11.24%Intangible assets 125 255 (130) (1.04%)

Payments for financial assets - 12 (12) (100%)

Compensation of employees’ deviation due to positions not filled 2013/14 financial year. Budget votes not realized. Payment of capital variance due to software budgeted as part of machinery and equipment. No budget provision for payment for financial assets.

FREE STATE LEGISLATURE: VOTE 2 NOTES TO THE APPROPRIATION STATEMENT



FREE STATE LEGISLATURE: VOTE 2STATEMENT OF FINANCIAL PERFORMANCE


Note 2013/14 2012/13

R’000 R’000REVENUE

Annual appropriation 1 171,624 185,545

Statutory appropriation 2 21,325 20,340

Departmental revenue 3 2,504 1,232

Aid assistance 4 39 66

TOTAL REVENUE 195,492 207,183

EXPENDITURE

Current expenditureCompensation of employees 5 81,307 67,716

Goods and services 6 47,714 50,775

Aid assistance 4 789 1,716

Total current expenditure 129,810 120,207

Transfers and subsidiesTransfers and subsidies 8 50,453 50,182

Total transfers and subsidies 50,453 50,355

Expenditure for capital assets

Tangible assets 9 2,323 33,812

Intangible assets 9 255 16

Total expenditure for capital assets 2,578 33,828

Payments for financial assets 12 10

TOTAL EXPENDITURE 182,853 204,400

SURPLUS/(DEFICIT) FOR THE YEAR 12,639 2,783

Reconciliation of Net Surplus/(Deficit) for the year

Voted funds 10,885 3,374

Annual appropriation 10,885 3,374

Departmental revenue and NRF Receipts 15 2,504 1,232

Aid assistance 4 (750) (1,823)

SURPLUS/(DEFICIT) FOR THE YEAR 12,639 2,783


FREE STATE LEGISLATURE: VOTE 2STATEMENT OF FINANCIAL POSITION


Note 2013/14 2012/13

R’000 R’000ASSETS

Current assets 29,263 36,414

Cash and cash equivalents 11 28,661 34,685

Prepayments and advances 12 71 22

Receivables 13 531 1,707

TOTAL ASSETS 29,263 36,414

LIABILITIES

Current liabilities 1,692 2,044

Payables 16 420 22

Aid assistance unutilised 4 1,272 2,022

TOTAL LIABILITIES 1,692 2,044

NET ASSETS 27,571 34,370

Note 2013/14 2012/13

R’000 R’000

Represented by:Retained funds 27,571 34,370

TOTAL 27,571 34,370


FREE STATE LEGISLATURE: VOTE 2STATEMENT OF CHANGES IN NET ASSETS


Note 2013/14 2012/13

Retained fundsOpening balance 34,370 29,764

Transfer from voted funds to be surrendered (Parliament/Legislatures ONLY)

13,389 4,606Utilised during the year (20,188) -

Closing balance 27,571 34,370

TOTAL 27,571 34,370


FREE STATE LEGISLATURE: VOTE 2STATEMENT OF CASH FLOW


Note 2013/14 2012/13

R’000 R’000CASH FLOWS FROM OPERATINg ACTIV-ITIES

Receipts 175,027 206,941Annual appropriated funds received 1.1 151,436 185,545

Statutory appropriated funds received 2 21,325 20,340

Departmental revenue received 3.1,3.5 153 106

Interest received 3.3 2,074 884

Aid assistance received 4 39 66

Net (increase)/decrease in working capital 1,525 (645)

Current payments (129,810) (120,207)

Payments for financial assets (12) (10)

Transfers and subsidies paid (50,453) (50,355)

Net cash flow available from operating activities

17 (3,723) 35,724

CASH FLOWS FROM INVESTINg ACTIV-ITIES

Payments for capital assets 9 (2,578) (33,828)

Proceeds from sale of capital assets 3.4 277 242

Net cash flows from investing activities (2,301) (33,586)

Net increase/(decrease) in cash and cash equivalents

(6,024) 2,138

Cash and cash equivalents at beginning of period

34,685 32,547

Cash and cash equivalents at end of period

18 28,661 34,685


The Financial Statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. The historic cost convention has been used, except where otherwise indicated. Management has used assessments and estimates in preparing the annual financial statements. These are based on the best information available at the time of preparation. Where appropriate and meaningful, additional information has been disclosed to enhance the usefulness of the Financial Statements and to comply with the statutory requirements of the Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009, applicable to the Free State Legislature.

1. Presentation of the Financial Statements

1.1 Basis of preparation

The Financial Statements have been prepared in accordance with the Modified Cash Standard.

Section 4 of the Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009 confirms that the Speaker of the Free State Legislature is the Executive Authority and is responsible for the treasury functions. The Speaker of the Free State Legislature, in terms of the power vested in her under section 4 of the Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009 may determine deviations from the template specimen provided by National Treasury for the financial statements for the financial year ended 31 March 2014.

1.2 Going concern

The financial statements have been prepared on a going concern basis.

1.3 Presentation currency

Amounts have been presented in the currency of the South African Rand (R) which is also the functional currency of the Legislature.

1.4 Rounding

Unless otherwise stated financial figures have been rounded to the nearest one thousand Rand (R’000).

1.5 Current year comparison with budget - Appropriation Statement

A comparison between the approved, final budget and actual amounts for each programme and economic classification is included in the appropriation statement.

2. Revenue

2.1 Appropriated funds (Revenue, General Assets and Liabilities)

Appropriated funds comprises of allocations as well as direct charges (statutory appropriation)

Appropriated funds are recognised in the statement of financial performance on the date the appropriation becomes effective. Adjustments made in terms of the adjustments budget process are recognised in the statement of financial performance on the date of the adjustments become effective.

Voted funds are the amounts appropriated to the Legislature in accordance with the final budget known as the Adjusted Estimates of Provincial Expenditure. Internal shifts within the respective programmes may influence the final voted funds. Unexpended appropriated funds are not surrendered to the Provincial Revenue Fund, in terms of Section 22 of the Financial Management of the Free State Provincial Legislature Act, Act 6 of 2009. These unexpended funds form part of retained funds in the annual financial statements.

FREE STATE LEGISLATURE: VOTE 2ACCOUNTING POLICIES



2.2 Departmental revenue

Departmental revenue is not paid into the Provincial Revenue Fund when received. Departmental revenue may be utilized to fund overspending through the Adjustment Appropriation process. Surplus departmental revenue is transferred to retained funds.

2.3 Accrued departmental revenue

Accruals in respect of departmental revenue (excluding tax revenue) are recorded in the notes to the financial statements when:

- It is probable that the economic benefits or service potential associated with the transaction will flow to the Legislature; and

- The amount of revenue can be measured reliably

The accrued revenue is measured at the fair value of the consideration receivable.

Accrued tax revenue (and related interest and / penalties) is measured at amounts receivable from collecting agents

3. Expenditure

3.1 Compensation of employees

3.1.1 Salaries and wages

Salaries and wages are recognised in the statement of financial performance on the date of payment.

3.1.2 Social contributions

Social contributions made by the Legislature in respect of current employees are recognised in the statement of financial performance on the date of payment.

Social contributions made by the Legislature in respect of ex-employees are classified as transfers to house holds in the statement of financial performance on the date of payment.

3.2 Other expenditure

Other expenditure (such as goods and services, transfers and subsidies and payments for capital assets) is recognised in the statement of financial performance on the date of payment. The expense is classified as a capital expense if the total consideration paid is more than the capitalisation threshold.

3.3 Accrued expenditure payable (General departmental assets and liabilities)

Accrued expenditure payable is recorded in the notes to the financial statements when the goods are received or, in the case of services, when they are rendered to the Legislature.

Accrued expenditure payable is measured at cost.

3.4 Leases

3.4.1 Operating Leases

Operating lease payments made during the reporting period are recognised as current expenditure in the statement of financial performance on the date of payment.

The operating lease commitments are recorded in the notes to the financial statements.

3.4.2 Finance leases

Finance lease payments made during the reporting period are recognised as capital expenditure in the statement of financial performance on the date of payment.

The finance lease commitments are recorded in the notes to the financial statements and are not apportioned between the capital and interest portions.

Finance lease assets acquired at the end of the lease term are recorded and measured at the lower of:




• cost, being the fair value of the asset; or

the sum of the minimum lease payments made, including any payments made to acquire ownership at the end of the lease term, excluding interest.

4. Aid Assistance

4.1 Aid Assistance received

Aid assistance received in cash is recognised in the statement of financial performance when received. In-kind aid assistance is recorded in the notes to the financial statements on the date of receipt and is measured at fair value.

Aid assistance not spent for the intended purpose and any unutilised funds from aid assistance that are required to be refunded to the donor are recognised as a payable in the statement of financial position.

4.2 Aid assistance paid

Aid assistance paid is recognised in the statement of financial performance on the date of payment. Aid assistance payments made prior to the receipt of funds are recognised as a receivable in the statement of financial position.

5. Cash and cash equivalents

Cash and cash equivalents are stated at cost in the statement of financial position.

For the purposes of the Cash Flow Statement, cash and cash equivalents comprise cash on hand, deposits held, other short-term highly liquid investments and bank overdrafts.

6. Prepayments and advances

Pre-payments and advances are recognised in the statement of financial position when the Legislature receives or disburses the cash.

Prepayments and advances are initially and subsequently measured at cost.

7. Loans and receivables

Loans and receivables are recognised in the statement of financial position at cost plus accrued interest, where interest is charged, less amounts already settled or written-off.

8. Investments

Investments are recognised in the statement of financial position at cost.

9. Impairment of financial assets

Where there is an indication of impairment of a financial asset, an estimation of the reduction in the recorded carrying value, to reflect the best estimate of the amount of the future economic benefits expected to be received from that asset, is recorded in the notes to the financial statements.

10. Payables

Loans and receivables are recognised in the statement of financial position at cost.

11. Capital Assets

11.1 Immovable capital assets

Immovable capital assets are initially recorded in the notes to the financial statements at cost. Immovable capital assets acquired through a non-exchange transaction is measured at fair value as at the date of acquisition.

Where the cost of immovable capital assets cannot be determined accurately, the immovable capital assets are measured at R1 unless the fair value of the asset has been reliably estimated, in which case the fair value is used.

All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) are recorded at R1.




Immovable capital assets are subsequently carried at cost and are not subject to depreciation or impairment.

Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the capital project unless the immovable asset is recorded by another department in which case the completed project costs are transferred to that department.

11.2 Movable capital assets

Movable capital assets are initially recorded in the notes to the financial statements at cost. Movable capital assets acquired through a non-exchange transaction is measured at fair value as at the date of acquisition.

Where the cost of movable capital assets cannot be determined accurately, the movable capital assets are measured at fair value and where fair value cannot be determined; the movable assets are measured at R1.


Movable capital assets are subsequently carried at cost and are not subject to depreciation or impairment.

Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the capital project unless the movable asset is recorded by another department/entity in which case the completed project costs are transferred to that department.

11.3 Intangible Assets

Intangible assets are initially recorded in the notes to the financial statements at cost. Intangible assets acquired through a non-exchange transaction are measured at fair value as at the date of acquisition.

Internally generated intangible assets are recorded in the notes to the financial statements when the department commences the development phase of the project.

Where the cost of intangible assets cannot be determined accurately, the intangible capital assets are measured at fair value and where fair value cannot be determined; the intangible assets are measured at R1.


Intangible assets are subsequently carried at cost and are not subject to depreciation or impairment.

Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the capital project unless the intangible asset is recorded by another department/entity in which case the completed project costs are transferred to that department.

12 Provisions and Contingents

12.1 Provisions

Provisions are recorded in the notes to the financial statements when there is a present legal or constructive obligation to forfeit economic benefits as a result of events in the past and it is probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation and a reliable estimate of the obligation can be made. The provision is measured as the best estimate of the funds required to settle the present obligation at the reporting date

12.2 Contingent liabilities

Contingent liabilities are recorded in the notes to the financial statements when there is a possible obligation that arises from past events, and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not within the control of the department or when there is a present obligation that is not recognised because it is not probable that an outflow of resources will be required to settle the obligation or the amount of the obligation cannot be measured reliably.

12.3 Contingent assets

Contingent assets are recorded in the notes to the financial statements when a possible asset arises from past events, and whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events not within the control of the Legislature.

12.4 Commitments

Commitments are recorded at cost in the notes to the financial statements when there is a contractual arrangement or an approval by management in a manner that raises a valid expectation that the department will discharge its responsibilities




thereby incurring future expenditure that will result in the outflow of cash.

13 Unauthorised expenditure

Unauthorised expenditure is recognised in the statement of financial position until such time as the expenditure is either:

• approved by Parliament or Provincial Legislature with funding and the related funds are received; or

• approved by Parliament or the Provincial Legislature without funding and is written off against the appropriation in the statement of financial performance; or

• transferred to receivables for recovery.

Unauthorised expenditure is measured at the amount of the confirmed unauthorised expenditure.

14 Fruitless and wasteful expenditure

Fruitless and wasteful expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the total value of the fruitless and or wasteful expenditure incurred.

Fruitless and wasteful expenditure is removed from the notes to the financial statements when it is resolved or transferred to receivables for recovery.

Fruitless and wasteful expenditure receivables are measured at the amount that is expected to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable.

15 Irregular expenditure

Irregular expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the value of the irregular expenditure incurred unless it is impracticable to determine, in which case reasons therefor are provided in the note.

Irregular expenditure is removed from the note when it is either condoned by the relevant authority, transferred to receivables for recovery or not condoned and is not recoverable.

Irregular expenditure receivables are measured at the amount that is expected to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable.

16 Prior Period Errors

In cases where errors are discovered in a subsequent period,i.e after the financial statements have been published, errors are corrected retrospectively. The prior period(s) will be corrected in the comparative information presented, unless when it’s impracticable to determine effects, corrections to be done from the earliest date practicable and when it’s impracticable to determine cumulative effects, corrections to be done from the earliest date practicable.




1. Annual Appropriation 1.1 Annual Appropriation

Included are funds appropriated in terms of the Appropriation Act (and the Adjustments Appropriation Act) for National Departments (Voted funds) and Provincial Departments:

2013/14 2012/13

Final

Appropriation

Actual Funds

Received

Funds not requested/

not received

Appropriation

received

R’000 R’000 R’000 R’000Administration 90,314 90,314 - 109,192

Facilities for members and Political Parties 52,087 31,899 20,188 52,158

Parliamentary Services

29,223 29,223 - 24,195

Total 171,624 151,436 20,188 185,545

2. Statutory Appropriation

2013/14 2012/13

R’000 R’000Remuneration: Members of Legislature 21,325 20,340

Total 21,325 20,340

Actual Statutory Appropriation received 21,325 20,340

3. Departmental revenue Note 2013/14 2012/13

R’000 R’000Sales of goods and services other than capital assets

3.1

101 71Fines, penalties and forfeits 3.2 - 7

Interest, dividends and rent on land

3.3 2,074 884

Sales of capital assets 3.4 277 242

Transactions in financial as-sets and liabilities

3.5 52 28

Total revenue collected 2,504 1,232Departmental revenue collected 2,504 1,232

FREE STATE LEGISLATURE: VOTE 2NOTES TO THE ANNUAL FINANCIAL STATEMENTS





3.1 Sales of goods and services other than capital asset

Note 2013/14 2012/13

3 R’000 R’000Sales of scrap, waste and other used current goods

101 71

Total 101 71

3.2 Fines, penalties and forfeitsNote 2013/14 2012/13

3 R’000 R’000

Fines - 7

Total - 7

3.3 Interest, dividends and rent on land Note 2013/14 2012/13

3 R’000 R’000

Interest 2,074 884

Total 2,074 884

3.4 Sale of capital assetsNote 2013/14 2012/13

3 R’000 R’000

Tangible assets 277 242

Machinery and equipment 277 242

Total 277 242

3.5 Transactions in financial assets and liabilities

Note 2013/14 2012/13

3 R’000 R’000

Recievables 52 28Total 52 28




4. Aid assistance

Foreign

4.1 Aid assistance received in cash from other : Legislature Support Programme

2013/14 2012/13

R’000 R’000

ForeignOpening Balance 2,022 3,845

Revenue 39 66

Expenditure (789) (1,889)

Current (789) (1,716)

Transfers - (173)

Closing Balance 1,272 2,022

4.2 Analysis of balance

Aid assistance unutilised 1,272 2,022Other sources 1,272 2,022

5. Compensation of employees

5.1 Salaries and WagesNote 2013/14 2012/3

R’000 R’000Basic salary 49,468 42,029

Service Based 3,525 901

Compensative/circumstantial 3,221 2,044

Other non-pensionable allowances 12,469 11,595Total 68,683 56,569

5.2 Social contributionsNote 2013/14 2012/13

R’000 R’000Employer contributions

Pension 9,238 7,872

Medical 2,003 3,099

UIF 1,383 176

Total 12,624 11,147

Average number of employees 147 131




6. Goods and services Note 2013/14 2012/13

R’000 R’000

Administrative fees 1,508 1,520

Advertising 1,162 1,375

Minor assets 6.1 480 445

Bursaries (employees) 70 246

Catering 2,918 2,504

Communication 1,180 1,221

Computer services 6.2 - 32

Consultants, contractors and agency/out-sourced services 6.3 4,532 8,082

Entertainment 1,090 1,182

Audit cost – external 6.4 3,760 3,341

Consumables 6.5 1,767 1,767

Operating leases 844 710

Property payments 6.6 13,761 14,414

Transport provided as part of the depart-mental activities 606 599

Travel and subsistence 6.7 12,028 11,363

Venues and facilities 153 255

Training and development 267 448

Other operating expenditure 6.8 1,588 1,271

Total 47,714 50,775

Inventorypreviouslydisclosedwasrectifiedtoconsumablesforthe2013/14financialyear.

6.1 Minor assetsNote 2013/14 2012/13

6 R’000 R’000Tangible assets 345 398

Machinery and equipment 345 398

Intangible assets 135 47

Total 480 445

6.2 Computer servicesNote 2013/14 2012/13

6 R’000 R’000External computer service providers - 32

Total - 32




6.3 Consultants, contractors and agency/outsourced servicesNote 2013/14 2012/13

6 R’000 R’000Legal costs 28 254

Contractors 4,504 7,828

Total 4,532 8,082

6.4 Audit cost – External

Note 2013/14 2012/13

6 R’000 R’000Regularity audits 3,760 3,341

Total 3,760 3,341

6.5 Consumables

Note 2013/14 2012/13

6 R’000 R’000Consumable supplies 1,246 -

Uniform and clothing 143 -

Household supplies 34 189

IT consumables 168 -Other consumables 901 1,073

Stationery, printing and office supplies 521 505

Total 1,767 1,767

6.6 Property paymentsNote 2013/14 2012/13

6 R’000 R’000Municipal services 2,877 3,628

Property management fees 10,263 10,203

Property maintenance and repairs - 10

Other 621 573

Total 13,761 14,414

6.7 Travel and subsistenceNote 2013/14 2012/13

6 R’000 R’000Local 10,267 9,424

Foreign 1,761 1,939

Total 12,028 11,363




6.8 Other operating expenditureNote 2013/14 2012/13

6 R’000 R’000Professional bodies, membership and subscription fees

939 572Resettlement costs 14 -

Other 635 699

Total 1,588 1,271

7. PaymentsforfinancialassetsNote 2013/14 2012/13

R’000 R’000Debts written off 7.1 12 10

Total 12 10

7.1 Debts written offNote 2013/14 2012/13

7 R’000 R’000Nature of debts written offIrrecoverable Debt Written Off 12 10

Total 12 10

8. Transfers and subsidies2013/14 2012/13

R’000 R’000Note

Departmental agencies and accounts Annex 1C 48,707 48,258

Higher education institutions Annex 1D 24 11

Non-profit institutions Annex 1G 32 241

Households Annex 1H 1,690 1,672

Total 50,453 50,182

9. Expenditure for capital assets 2013/14 2012/13

R’000 R’000Tangible assets 2,323 33,812

Buildings and other fixed structures - 32,099

Machinery and equipment 2,323 1,713

Intangible assets 255 16

Software 255 16

Total 2,578 33,828

PROVINCIAL LEGISLATURE OF THE FREE STATE | LEKGOTLA KETSAMELAO FREISTATA | PROVINSIALE WETGEWER VAN DIE VRYSTAAT 101PROVINCIAL LEGISLATURE OF THE FREE STATE | LEKGOTLA KETSAMELAO FREISTATA | PROVINSIALE WETGEWER VAN DIE VRYSTAAT102



The following amounts have been included as project costs in Expenditure for capital assets

Goods and services - 33,828

Total - 33,828

9.1 Analysis of funds utilised to acquire capital assets – 2013/14

Voted funds Aid assistance TotalR’000 R’000 R’000

Tangible assets 2,323 - 2,323Machinery and equipment 2,323 - 2,323

Intangible assets 255 - 255Software 255 - 255

Total 2,578 - 2,578

9.2 Analysis of funds utilised to acquire capital assets – 2012/13

Voted funds Aid assistance TotalR’000 R’000 R’000

Tangible assets 33,812 - 33,812

Buildings and other fixed structures 32,099 - 32,099

Machinery and equipment 1,713 - 1,713

Intangible assets

Software 16 - 16

Total 16 - 16

10. Finance lease expenditure included in Expenditure for capital assetsNote 2013/14

R’000Tangible assets

Machinery and equipment 92

Total 92

11. Cash and cash equivalentsNote 2013/14 2012/13

R’000 R’000

Cash With Commercial Bank 10,943 13,717

Cash on hand 5 7

Investment Account: FNB 16,441 18,939

Legislature Support 1,272 2,022

Total 28,661 34,685




12. Prepayments and advancesNote 2013/14 2012/13

R’000 R’000

Staff advances 2 -

Travel and subsistence 69 22

Total 71 22

13. Receivables2013/14 2012/13

R’000 R’000 R’000 R’000 R’000

Note

Less than one year

One to three years

Older than three years

Total Total

Claims recoverable 13.1

Annex 4 - 180 - 180 1,338Trade receivables 13.2 1 10 56 67 69

Recoverable expenditure

13.3 4 52 - 56 199Staff debt 13.4 35 45 42 122 100

Other debtors 13.5 106 - - 106 1

Total 146 287 98 531 1,707

13.1 Claims recoverableNote 2013/14 2012/13

13 R’000 R’000Provincial departments 160 160

Public entities - 1,178

Private enterprises 20 -

Total 180 1,338

13.2 Trade receivablesNote 2013/14 2012/13

13 R’000 R’000Supplier Disallowance 67 69

Total 67 69

13.3 Recoverable expenditure (disallowance accounts)

Note 2013/14 2012/13

13 R’000 R’000Interbank Transfer Account 4 199

Theft Cases 52 -Total 56 199




13.4 Staff debt Note 2013/14 2012/13

13 R’000 R’000Staff Debt 122 100

Total 122 100

13.5 Other debtorsNote 2013/14 2012/13

13 R’000 R’000COPE Political Party 106 1

Total 106 1

13.6 Impairment of receivablesNote 2013/14 2012/13

R’000 R’000Estimate of impairment of receivables 204 44

Total 204 44

14. Voted funds to be surrendered to the Revenue FundNote 2013/14 2012/13

R’000 R’000Transfer from statement of financial performance

10,885 3,374

Voted funds not requested/not re-ceived

(20,188)

Transferred to retained revenue to defray excess expenditure (PARLIAMENT/LEGISLATURES ONLY)

14.1

(10,885) (3,374)

Utilised from Surplus Funds 20,188 -

Closing balance - -

14.1 Voted funds / (Excess expenditure) transferred to the retained funds (Parliament / Legislatures ONLY)

Note 2013/14 2012/13

14 R’000 R’000Opening balance 28,945 25,571

Transfer from statement of financial performance

10,885 3,374

Transfer from Departmental Revenue to defray excess expenditure

(12,259) 5,425Closing balance 27,571 34,370




15.Departmental revenue to be transferred to retain FundsNote 2013/14 2012/13

R’000 R’000

Opening Balance 5,425 4,193

Transfer from Statement of Financial Performance

2,504 1,232

Closing balance 7,929 5,425

16. Payables – current

Note 2013/14 2012/13

R’000 R’000

Clearing accounts 16.1 38 16

Other payables 16.2 382 6

Total 420 22

16.1 Clearing accountsNote 2013/14 2012/13

21 R’000 R’000Unallocated Deposit Account 36 -Control Accounts 2 16

Total 38 16

16.2 Other payablesNote 2013/14 2012/13

21 R’000 R’000Social Club 10 2

Sport Club 7 3Legislature Support Suspense 365 1

Total 382 6




Note 2013/14 2012/13

R’000 R’000Net surplus/(deficit) as per Statement of Financial Performance

12,639 2,783

Add back non cash/cash movements not deemed operating activities

(16,362) 32,941(Increase)/decrease in receivables – current

1,176 (738)

(Increase)/decrease in prepayments and advances

(49) 81

Increase/(decrease) in payables – current

398 12

Proceeds from sale of capital assets (277) (242)

Expenditure on capital assets 2,578 33,828

Voted Funds not requested/not re-ceived

(20,188)

Net cash flow generated by operat-ing activities

(3,723) 35,724

18. ReconciliationofcashandcashequivalentsforcashflowpurposesNote 2013/14 2012/13

R’000 R’000Cash on hand 5 7

Cash with commercial banks (Local) 10,943 13,717

Investment with Local Bank 16,441 18,939

Legislature Support Bank Account 1,272 2,022

Total 28,661 34,685

19. Contingent liabilities and contingent assets

19.1 Contingent liabilitiesNote 2013/14 2012/13

R’000 R’000Liable to

Nature

Housing loan guarantees Employees Annex 3A 59 59

Claims against the department

Annex 3B 200 200

Other Annex 3B - 116

Total 259 375

17. Netcashflowavailablefromoperatingactivities




20. CommitmentsNote 2013/14 2012/13

R’000 R’000Current expenditure 3,816 1,085Approved and contracted 3,816 1,085

Total Commitments 3,816 1,085

Current expenditure relates to outstanding commitments by suppliers of R150 272.75.As well as contractual commitments towards the official opening of the Legislature, contract awarded February 2014-March 2016. One year-R1,722,507 ,longer than one year- R1,860,305.

21. Accruals2013/14 2012/13

R’000 R’000Listed by economic classification

30 Days 30+ Days Total Total

Goods and services 224 86 310 1,017

Capital assets - 127 127 10

Total 224 213 437 1,027

Note 2013/14 2012/13

R’000 R’000Administration 391 1,027Parliamentary Services 46 -

Total 437 1,027

22. EmployeebenefitsNote 2013/14 2012/13

R’000 R’000

Leave entitlement 2,576 2,336

Service bonus (Thirteenth cheque) 1,667 1,362

Total 4,243 3,698




23. Lease commitments

23.1 Operating leases expenditure

2013/14 Buildings and other fixed structures


Total

Not later than 1 year 10,505 257 10,762

Later than 1 year and not later than 5 years 24,871 26 24,897

Total lease commitments 35,376 283 35,659

2012/13

Buildings and other fixed structures


Total

Not later than 1 year 10,569 342 10,911

Later than 1 year and not later than 5 years 3,070 193 3,263Later than five years

Total lease commitments 13,639 535 14,174

Included in lease commitments is a commitment for office rent(buildings) for the Southern Life Plaza amounting R10 106 563 within 5 years. It also includes the lease of the NCOP building in Cape Town for the difference. Included in lease commitments later than 1 year, not later than 5 years, is the same commitment for office rent(buildings) to the amount of R23 762 683. It also includes the same commitment for the NCOP offices to the amount of R1 108 461

23.2 Finance leases expenditure2013/14 Machinery and

equipmentTotal

Not later than 1 year 206 206

Later than 1 year and not later than 5 years 74 74

Total lease commitments 280 280

2012/13Machinery and

equipmentTotal

Not later than 1 year 239 239

Later than 1 year and not later than 5 years

32 32

Total lease commitments 271 271

Included in finance lease Expenditure commitments ,are cell phones subscription for 2 years of R91,994.70




24. Irregular expenditure

24.1 Reconciliation of irregular expenditure

Note 2013/14 2012/13

R’000 R’000Opening balance - 47

Less: Prior year amounts condoned - (47)

Less: Current year amounts condoned

Irregular expenditure awaiting condonation - -

25. Fruitless and wasteful expenditure

25.1 Reconciliation of fruitless and wasteful expenditure

Note 2013/14 2012/03

R’000 R’000Opening balance 14 19

Less: Amounts resolved (5)

Fruitless and wasteful expenditure awaiting resolution 14 14

25.2 Analysis of awaiting resolution per economic classification2013/14 2012/13

R’000 R’000Current 14 14

Total 14 14

26. Key management personnel

Key management personnel (Parliament/Legislatures)

No. of Individuals 2013/14 2012/13

R’000 R’000Speaker to Parliament / the Legislature 1 1,886 960

Secretary to Parliament / the Legislature 1 1,795 1,754

Deputy Secretary 1 1,530 1,388

Chief Financial Officer 1 1,480 1,392

Legal Advisor 1 1,144

Total 6,691 6,638

Legal Advisor not part of key management personnel, refer to review of organizational structure done in 2013.




27. Movable Tangible Capital Assets

MOVEMENT IN MOVABLE TANgIBLE CAPITAL ASSETS PER ASSET REgISTER FOR THE YEAR ENDED 31 MARCH 2014

Opening

balance

Curr Year Adjust-ments to prior year balances

Additions Disposals Closing

BalanceR’000 R’000 R’000 R’000 R’000

MACHINERY AND EQUIPMENT

10,786 89 2,292 1,383 11,784Transport assets 4,838 - 841 778 4,901Computer equipment 2,048 - 912 531 2,438Furniture and office equipment

2,772 84 47 - 2,903

Other machinery and equipment

1,128 5 492 74 1,551

TOTAL MOVABLE TANgIBLE CAPITAL ASSETS 10,786 89 2,292 1,383 11,784

27.1 Additions

ADDITIONS TO MOVABLE TANgIBLE CAPITAL ASSETS PER ASSET REgISTER FOR THE YEAR ENDED 31 MARCH 2014

Cash Non-cash

(Capital Work in Progress current costs and finance lease payments)

Received current, not paid

(Paid current year, received prior year)

Total

R’000 R’000 R’000 R’000 R’000MACHINERY AND EQUIPMENT 2,323 - (92) 61 2,292Transport assets 841 - - - 841Computer equipment 851 - - 61 912Furniture and office equipment 47 - - - 47

Other machinery and equipment 584 - (92) - 492

TOTAL ADDITIONS TO MOVABLE TANgIBLE CAPITAL ASSETS 2,323 - (92) 61 2,292




27.2 Disposals

DISPOSALS OF MOVABLE TANgIBLE CAPITAL ASSETS PER ASSET REgISTER FOR THE YEAR ENDED 31 MARCH 2014

Sold for cash Transfer out or destroyed or

scrapped

Total disposals Cash Received Actual

R’000 R’000 R’000 R’000

MACHINERY AND EQUIPMENT 830 544 1,383 277Transport assets 778 - 778 251Computer equipment - 522 531 -Other machinery and equipment 52 22 74 26TOTAL DISPOSAL OF MOVABLE TAN-gIBLE CAPITAL ASSETS

830 544 1,383 277

27.3 Movement for 2012/13

Opening bal-ance

Curr Year Adjust-ments to prior year

balances

Additions Disposals Closing Balance

R’000 R’000 R’000 R’000 R’000

MACHINERY AND EQUIPMENT

8,848 185 2,317 564 10,786Transport assets 4,414 (291) 1,270 555 4,838Computer equipment 1,521 324 212 9 2,048Furniture and office equipment 2,098 (94) 768 - 2,772Other machinery and equipment 815 246 67 - 1,128

TOTAL MOVABLE TANgIBLE CAPITAL ASSETS

8,848 185 2,317 564 10,786

27.4 Minor assets

MOVEMENT IN MINOR ASSETS PER THE ASSET REgISTER FOR THE YEAR ENDED AS AT 31 MARCH 2014Intangible

assetsMachinery and equip-

ment

Total

R’000 R’000 R’000

Opening balance 384 5,763 6,147

Curr Year Adjustments to Prior Year bal-ances

- 151

151Additions 107 212 319Disposals - 531 531TOTAL MINOR ASSETS

491 5,595 6,086




MOVEMENT IN MINOR ASSETS PER THE ASSET REgISTER FOR THE YEAR ENDED AS AT 31 MARCH 2014cont. Intangible

assetsMachinery and equip-

ment

Total

R’000 R’000 R’000

Number of R1 minor assets 384 681 681Number of minor assets at cost

214 6,144 6,358TOTAL MINOR ASSETS

214 6,825 7,039

MOVEMENT IN MINOR ASSETS PER THE ASSET REgISTER FOR THE YEAR ENDED AS AT 31 MARCH 2013Intangible

assetsMachinery

and equipment

Total

R’000 R’000 R’000

Opening balance 348 5,619 5,967Curr Year Adjustments to Prior Year balances

(11) (93) (104)

Additions 47 237 284Disposals

TOTAL MINOR ASSETS 384 5,763 6,147

Intangible assets

Machinery and

equipment

Total

R’000 R’000 R’000

Number of R1 minor assets - 681 681Number of minor assets at cost 188 6,123 6,311TOTAL MINOR ASSETS 188 6,804 6,992




28. Intangible Capital Assets

MOVEMENT IN INTANgIBLE CAPITAL ASSETS PER ASSET REgISTER FOR THE YEAR ENDED 31 MARCH 2014

Opening balance

Current Year Adjust-ments to prior year

balances


R’000 R’000 R’000 R’000 R’000

SOFTWARE 88 - 318 - 406TOTAL INTANgIBLE CAPITAL ASSETS 88 - 318 - 406

28.1 Additions

ADDITIONS TO INTANgIBLE CAPITAL ASSETS PER ASSET REgISTER FOR THE YEAR ENDED

31 MARCH 2014Cash Non-Cash (Develop-ment

work in progress – current costs)

Received current year,

not paid

(Paid current year,

received prior year)

Total

R’000 R’000 R’000 R’000 R’000SOFTWARE 255 - - 63 318TOTAL ADDITIONS TO INTANgI-BLE CAPITAL ASSETS

255 - - 63 318

28.2 Movement for 2012/13MOVEMENT IN INTANgIBLE CAPITAL ASSETS PER ASSET REgISTER FOR THE YEAR ENDED 31 MARCH 2013

Opening balance Current Year Adjust-ments to prior year

balances


R’000 R’000 R’000 R’000 R’000

SOFTWARE 72 - 16 - 88

TOTAL INTANgIBLE CAPITAL ASSETS

72 - 16 - 88


29. Prior period errors29.1 Correction of prior error for secondary information Note 2012/13 The comparative amounts in Note 27 were restated as follows:

Furniture and Equipment

Other Machinery and Equipment

Minor Assets

Net effect on the note

27

27

27.4

84

5

151

240

The comparative amounts in Note 19.1 was restated as follows: Housing Loan guarantees

Net effect on the note19.1 59

59The comparative amounts in Note 23 was restated as follows:

Operating Leases:

Finance Leases

Net effect on the note

23.1 700

8

708

29.2 The adjustment of R84 000, refers to a unit adjustment to furniture transferred from Dept of Works in 2012/13. Values added excludes vat. Adjustment of R5000.00 relates to a TV set added on the asset register for the 2012/13 financial year that was omitted on register. Confirmed outstanding housing guarantees R59 000.00. Minor Assets adjustments refer mainly to missing assets added for the previous financial years.

Leases Commitments were calculated in previously against present value, whilst new modified cash standard prescribes calculation bases on future minimum costs.

30. Subsequent Events

The existing financial management legislation of the Legislature remained valid and applicable until 1 April 2014. Thereafter, uncertainty exists around a financial reporting framework to be applied in the preparation of the 2014-15 and subsequent financial statements.




FREE STATE LEGISLATURE: VOTE 2ANNEXURE TO FINANCIAL STATEMENTS


ANN

EXU

RE

1C

STAT

EMEN

T O

F TR

ANSF

ERS

TO D

EPAR

TMEN

TAL

AGEN

CIE

S AN

D A

CC

OU

NTS

DEP

AR

TMEN

T/ A

gEN

CY/

A

CC

OU

NT

TRA

NSF

ER A

LLO

CAT

ION

TRA

NSF

ER20

12/1

3

Adj

uste

d

App

ropr

iatio

n

R

oll

Ove

rs

A

djus

tmen

tsTo

tal A

vaila

ble

Act

ual

Tran

sfer

% o

f Av

aila

ble

fund

s Tr

ansf

erre

d

App

ropr

iatio

n A

ct

R’0

00R

’000

R’0

00R

’000

R’0

00%

R’0

00C

onst

ituen

ts A

llow

ance

10,1

36-

-10

,136

10,1

3610

0%9,

743

Offi

ce A

llow

ance

1,09

7-

-1,

097

1,09

510

0%1,

041

Offi

ce A

llow

ance

: Sal

arie

s7,

192

--

7,19

27,

192

100%

6,05

0R

esea

rch

Allo

wan

ce1,

424

--

1,42

41,

424

100%

1,35

1P

oliti

cal A

llow

ance

28,7

30-

-28

,730

28,8

6010

0%31

,770

48,5

79-

-48

,579

48,7

0749

,955




ANN

EXU

RE

1D

STAT

EMEN

T O

F TR

ANSF

ERS

TO H

IGH

ER E

DU

CAT

ION

INST

ITU

TIO

NS

NA

ME

OF

HIg

HER

ED

UC

ATIO

N IN

STIT

U-

TIO

N

TRA

NSF

ER A

LLO

CAT

ION

TRA

NSF

ER20

12/1

3

Adj

uste

d

App

ropr

iatio

n R

oll

Ove

rs

A

djus

tmen

tsTo

tal

Avai

labl

e

Act

ual

Tran

sfer

A

mou

nt n

ot tr

ansf

erre

d

% o

f Av

aila

ble

fund

s Tr

ansf

erre

dA

ppro

priti

on A

ct

R’0

00R

’000

R’0

00R

’000

R’0

00R

’000

%R

’000

Uni

vers

ity F

ree

Sta

te24

--

2424

--

11

Tota

l24

--

2424

--

11




ANN

EXU

RE

1G

STAT

EMEN

T O

F TR

ANSF

ERS

TO N

ON

-PR

OFI

T IN

STIT

UTI

ON

S

N

ON

-PR

OFI

T IN

STIT

UTI

ON

S

TRA

NSF

ER A

LLO

CAT

ION

EXPE

ND

ITU

RE

2012

/13

Adj

uste

d

App

ropr

ition

A

ct

Rol

l ove

rs

A

djus

t-men

ts

Tota

l Av

aila

ble

Act

ual

Tran

sfer

% o

f Av

aila

ble

fund

s tr

ansf

erre

dA

ppro

priti

on A

ct

R’0

00R

’000

R’0

00R

’000

R’0

00%

R’0

00Tr

ansf

ers

Oth

er64

--

642

3%13

1G

olf B

enefi

ciar

ies

30-

-30

3010

0%30

St D

omin

ique

Col

lege

--

--

--

6Ja

cob

Zum

a Tr

ust

--

--

--

25S

port

Don

atio

n-

--

--

-12

Tran

spor

t Sup

port

--

--

--

37To

tal

94-

-94

3224

1



for the year ended 31 March 2014AN

NEX

UR

E 1H

STAT

EMEN

T O

F TR

ANSF

ERS

TO H

OU

SEH

OLD

S

H

OU

SEH

OLD

S

TRA

NSF

ER A

LLO

CAT

ION

EXPE

ND

ITU

RE

2012

/13

Adj

uste

d

App

ropr

ition

A

ct

Rol

l O

vers

A

djus

tmen

ts

Tota

l Av

aila

ble

Act

ual

Tran

sfer

% o

f Av

aila

ble

fund

s Tr

ansf

erre

dA

ppro

pria

tion

Act

R’0

00R

’000

R’0

00R

’000

R’0

00%

R’0

00Tr

ansf

ers

Edu

catio

nal

Pro

gram

me

Spe

aker

130

--

130

121

93%

125

Gift

s23

--

2339

170%

29Fu

nera

l Sup

port

19-

-19

1684

%19

Wom

en

Wor

ksho

p/P

ar-

liam

ent

320

--

320

300

94%

300

Gol

fday

90-

-90

7988

%13

5E

vent

s C

loth

ing

24-

-24

2410

0%24

7O

ther

136

--

136

3929

%21

Win

ter B

lank

et P

roje

ct91

5-

-91

591

510

0%58

9S

port

Don

atio

ns70

--

7010

815

4%30

Yout

h P

arlia

men

t/Man

de-

la d

ay C

eleb

ratio

n80

--

8049

61%

59

Tota

l1,

807

1,80

71,

690

1,55

4




ANN

EXU

RE

1I

STAT

EMEN

T O

F G

IFTS

, DO

NAT

ION

S AN

D S

PON

SOR

SHIP

S R

ECEI

VED

NA

ME

OF

OR

gA

NIS

ATIO

NN

ATU

RE

OF

gIF

T, D

ON

ATIO

N O

R S

PON

SOR

SHIP

2013

/14

2012

/13

R’0

00R

’000

Rec

eive

d in

cas

hFi

rst N

atio

nal B

ank

Gol

f day

Don

atio

n10

-Su

btot

al

TOTA

L10

-




ANN

EXU

RE

1J

STAT

EMEN

T O

F AI

D A

SSIS

TAN

CE

REC

EIVE

D

NA

ME

OF

DO

NO

RPU

RPO

SEO

PEN

INg

CLO

SIN

g

BA

LAN

CE

REV

ENU

EEX

PEN

DTU

RE

BA

LAN

CE

R’0

00R

’000

R’0

00R

’000

Rec

eive

d in

cas

hLe

gisl

atur

e S

uppo

rt P

rogr

amm

e S

uppo

rt to

the

Legi

slat

ure

to

prom

ote

dem

ocra

cy2,

022

39

789

1,272

TOTA

L2,

022

3978

91,

272




ANN

EXU

RE

3A

STAT

EMEN

T O

F FI

NAN

CIA

L G

UAR

ANTE

ES IS

SUED

AS

AT 3

1 M

ARC

H 2

014

– LO

CAL

gua

rant

or

inst

itutio

n

gua

rant

ee

in

resp

ect o

f

Orig

inal

gu

aran

teed

ca

pita

l am

ount

Ope

ning

ba

lanc

e 1

Apr

il 20

13

gua

rant

ees

draw

do

wns

durin

g th

e ye

ar

gua

rant

ees

repa

y-m

ents

/ ca

ncel

led/

re

duce

d/

rele

ased

du

ring

the

year

Rev

alua

-tio

nsC

losi

ng

bala

nce

31 M

arch

20

14

gua

rant

eed

inte

rest

for

year

end

ed

31 M

arch

20

14

Rea

lised

lo

sses

not

re

cove

rabl

e i.e

. cla

ims

paid

out

R’0

00R

’000

R’0

00R

’000

R’0

00R

’000

R’0

00R

’000

Hou

sing

FDC

59-

--

59

TOTA

L59

--

-59




ANN

EXU

RE

3B

STAT

EMEN

T O

F C

ON

TIN

GEN

T LI

ABIL

ITIE

S AS

AT

31 M

ARC

H 1

4

Nat

ure

of L

iabi

lity

Liab

ilitie

s in

-cu

rred

dur

ing

the

year

Liab

ilitie

s pa

id/

canc

elle

d/re

-du

ced

durin

g th

e ye

ar

Liab

ilitie

s re

cove

rabl

e (P

rovi

de

deta

ils h

ere-

unde

r)

Ope

ning

Clo

sing

Bal

ance

Bal

ance

1 A

pril

2013

31 M

arch

201

4R

’000

R’0

00R

’000

R’0

00R

’000

Cla

ims

agai

nst t

he d

e-pa

rtm

ent

Mot

hibi

Rev

iew

Lab

our

Cou

rt65

---

-65

Moh

ibid

u La

bour

Cou

rt65

--

-65

Neh

awu

Car

Allo

wan

ce-L

a-bo

ur C

ourt

70-

--

70

Sub

tota

l20

0-

--

200

Oth

er

Pos

sibl

e pe

nalti

es d

ue to

un

derp

aym

ent P

AYE

116

-11

6-

0

Sub

tota

l11

6-

116

-0

TOTA

L31

6-

116

-20

0




ANN

EXU

RE

4

CLA

IMS

REC

OVE

RAB

LE

gov

ernm

ent E

ntity

Con

firm

ed b

alan

ce o

ut-

stan

ding

Unc

onfir

med

bal

ance

out

-st

andi

ngTo

tal

31/0

3/20

1431

/03/

2013

31/0

3/20

1431

/03/

2013

31/0

3/20

1431

/03/

2013

R’0

00R

’000

R’0

00R

’000

R’0

00R

’000

Dep

artm

ent

Offi

ce o

f the

Pre

mie

r16

016

0-

-16

016

0

160

160

--

160

160

Oth

er g

over

nmen

t En

titie

s S

AN

LAM

P

RO

VID

EN

T FU

ND

2040

--

2040

CO

PE

PO

LITI

CA

L PA

RTY

106

3-

-10

63

AN

C P

OLI

TIC

AL

PAR

TY-

1,13

5-

--

1,13

5

126

1,17

8-

-12

61,

178

TOTA

L28

61,

338

--

286

1,33

8




ANN

EXU

RE

6

INVE

NTO

RY

Inventory

Not

eQuantity

2013/14

Quantity

2012/13

R’000

R’000

Ope

ning

bal

anc e

3,52

611

05,

906

137

Add

/(Les

s): A

djus

tmen

ts t

o pr

ior

year

bal

ance

--

--

Add

: Add

ition

s/P

urch

ases

- C

ash

24,3

4340

112,784

350

Add

: A

dditi

ons

- Non

-cas

h-

---

-

(Les

s): D

ispo

sals

--

--

(Les

s): I

ssue

s(1

9,31

1)(4

16)

(14,

910)

(378)

Add

/(Les

s): A

djus

tmen

ts(3

3)(2

)(2

54)

1

Clo

sing

bal

ance

8,525

933,526

110


Notes

annual report - provincial government of south africa · public finance management act, 1999 public...

Documents