contents part a: general ... 7 reconcilation of actual amounts on a comparable basis and ......
TRANSCRIPT
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 1
CONTENTS
PART A: GENERAL INFORMATION ............................................................................................................................... 2
1 PUBLIC ENTITY‟S GENERAL INFORMATION .................................................................................................... 3
2 LIST OF ABBREVIATIONS/ ACRONYMS ........................................................................................................... 3
3 FOREWORD BY THE CHAIRPERSON ................................................................................................................ 4
4 ACCOUNTING AUTHORITY‟S OVERVIEW ....................................................................................................... 6
5 STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY OF THE ANNUAL REPORT ....... 7
6 STRATEGIC OVERVIEW ..................................................................................................................................... 8
6.1 Vision ....................................................................................................................................................... 8
6.2 Mission ..................................................................................................................................................... 8
6.3 Values...................................................................................................................................................... 8
6.4 Strategic outcome orientated goals................................................................................................. 8
7 LEGISLATIVE AND OTHER MANDATES ............................................................................................................ 8
8 ORGANISATIONAL STRUCTURE ..................................................................................................................... 10
PART B: PERFORMANCE INFORMATION ................................................................................................................... 11
1 AUDITOR‟S REPORT: PREDETERMINED OBJECTIVES ................................................................................... 12
2 SITUATIONAL ANALYSIS .................................................................................................................................. 12
2.1 Service delivery environment ........................................................................................................... 12
2.2 Organisational environment ............................................................................................................. 12
2.3 Key policy developments and legislative changes ..................................................................... 12
2.4 Strategic outcome-oriented goals .................................................................................................. 12
3 PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE ............................................ 12
4 REVENUE COLLECTION .................................................................................................................................. 14
4.1 Capital investment ............................................................................................................................. 14
PART C: GOVERNANCE .............................................................................................................................................. 15
1 INTRODUCTION ............................................................................................................................................... 16
2 PORTFOLIO COMMITTEES .............................................................................................................................. 16
3 EXECUTIVE AUTHORITY ................................................................................................................................... 16
4 THE WESTERN CAPE LANGUAGE COMMITTEE ............................................................................................ 16
5 RISK MANAGEMENT ........................................................................................................................................ 20
6 INTERNAL CONTROL UNIT .............................................................................................................................. 20
7 INTERNAL AUDIT AND AUDIT COMMITTEES ................................................................................................. 20
8 COMPLIANCE WITH LAWS AND REGULATIONS .......................................................................................... 20
9 FRAUD AND CORRUPTION ............................................................................................................................ 21
10 MINIMISING CONFLICTS OF INTEREST ........................................................................................................... 22
11 CODE OF CONDUCT ..................................................................................................................................... 22
12 HEALTH, SAFETY AND ENVIRONMENTAL ISSUES .......................................................................................... 22
13 COMPANY/ BOARD SECRETARY .................................................................................................................. 22
14 SOCIAL RESPONSIBILITY .................................................................................................................................. 22
15 AUDIT COMMITTEE REPORT ........................................................................................................................... 23
PART D: HUMAN RESOURCE MANAGEMENT ........................................................................................................... 24
1 INTRODUCTION ............................................................................................................................................... 25
2 HUMAN RESOURCE OVERSIGHT STATISTICS ................................................................................................ 25
PART E: FINANCIAL INFORMATION ........................................................................................................................... 26
1 REPORT OF THE AUDITOR-GENERAL TO THE WESTERN CAPE PROVINCIAL PARLIAMENT
ON THE WESTERN CAPE LANGUAGE COMMITTEE ................................................................................... 27
2 STATEMENT OF FINANCIAL POSITION .......................................................................................................... 30
3 STATEMENT OF FINANCIAL PERFORMANCE............................................................................................... 31
4 STATEMENT OF CHANGES IN NET ASSETS ................................................................................................... 32
5 CASH FLOW STATEMENT ........................................................................................................................... 33
6 STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS .................................................... 34
7 RECONCILATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL AMOUNTS
IN THE FINANCIAL STATEMENT ..................................................................................................................... 35
8 NOTES TO THE ANNUAL FINANCIAL STATEMENT ....................................................................................... 36
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 2
PART A: GENERAL INFORMATION
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 3
1 PUBLIC ENTITY’S GENERAL INFORMATION
REGISTERED NAME Western Cape Language Committee
LEGAL FORM OF ENTITY Public entity
NATURE OF BUSINESS AND PRINCIPAL
ACTIVITIES
To monitor the use of the three official languages of the
Western Cape; to monitor the implementation of the
Western Cape Language Policy; and to advise the
Provincial Minister tasked with language matters and the
Pan South African Language Board (PanSALB) on
language matters in or affecting the province
REGISTRATION NUMBER n/a
PHYSICAL ADDRESS 3rd floor, Protea Assurance Building
Greenmarket Square
Cape Town
8001
POSTAL ADDRESS Private Bag X9067
Cape Town
8000
TELEPHONE NUMBER/S 021 483 9677
FAX NUMBER 021 483 9673
EMAIL ADDRESS [email protected]
WEBSITE ADDRESS www.westerncape.gov.za
EXTERNAL AUDITORS Auditor-General of South Africa
BANKERS Nedbank
COMPANY/ BOARD SECRETARY n/a
2 LIST OF ABBREVIATIONS/ ACRONYMS
AFS Annual Financial Statements
DCAS Department of Cultural Affairs and Sport
D: ERM Directorate Enterprise Risk Management, Department of the Premier
DotP Department of the Premier
ERM Enterprise risk management
ERMCOM Enterprise Risk Management Committee
GRAP Generally Recognised Accounting Practice
King III King Report on Corporate Governance, 2009
MEC Member of the (Provincial) Executive Council
NTPSRMF National Treasury Public Sector Risk Management Framework
PanSALB Pan South African Language Board
PERSAL Personnel Salary System
PFMA Public Finance Management Act, 1999
PLCs Provincial language committees
PRAESA Project for the Study of Alternative Education in South Africa, University of Cape Town
RWOPS Remunerative Work Outside the Public Service
SASL South African Sign Language
SCOPA Standing Committee on Public Accounts
WCG Western Cape Government
WCLC Western Cape Language Committee
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 4
3 FOREWORD BY THE CHAIRPERSON
Language rights are fundamental to the active participation of citizens in all domains
of life within democratic societies. In this respect, language rights are no different
than any other human rights to which citizens are entitled. Not having these rights
implies direct discrimination. It is within this framework of rights that the Western Cape
Language Committee aimed to fulfil its key mandate: monitoring the use of the three
official languages (Afrikaans, English and isiXhosa); and advising the provincial
Minister and the Pan South African Language Board (PanSALB) on language matters
in the province. The Language Committee considered the various definitions of
language rights, with special emphasis on the right to understand and participate
fully in a multilingual society. Examples of activities that characterise the discourse
include making public documents available in the three official languages of the
province, having signs in public spaces and amenities in all three languages, using
the provincial languages in the media and encouraging literacy in a variety of languages, including SA
Sign Language. The danger of a dominant language and the marginalization of other languages is
that it prevents individuals from functioning successfully in education and society. The emergence of
English as a language of power in government, media, higher education and society is noted,
concomitantly with the fact that languages that are not considered „national‟ are driven to the
periphery and do not have the prestige and status of the dominant language. It should also be noted
that although South Africa has declared eleven languages as „official‟, there is no guarantee that their
speakers have language rights: that their languages have visibility or their speakers enjoy the full
benefits of a democratic society. The gap between the language spoken by citizens and the language
of power used in education and society creates difficulties for the maintenance of a democratic
dispensation.
The challenge that we are faced with currently in the province is how to overcome the barrier that
prevents citizens from participation in society because of their lack of proficiency in the dominant
languages. Cases have come to the fore where citizens, especially in disadvantaged communities,
have experienced major difficulties in health care facilities, police stations, social welfare agencies and
government departments, because staff do not possess basic communication skills in the language of
the people. These situations can be prevented if we acknowledge that in a multilingual society, staff
should be empowered to address their language limitations with the cardinal aim of contributing to the
effective and efficient functioning of a democratic society. These barriers should be considered as a
violation of civil rights if people cannot access basic services of the state because of the marginalized
status of their language.
Special consideration has to be given to the effective acquisition of additional languages and to
promote multilingualism in schools. The Language Committee‟s partnership with the Nal‟ibali
multilingualism project is a concrete example of our commitment to multilingual competence as a
means to educational achievement and the important cognitive, academic and societal advantages
of encouraging linguistic diversity among young children. It is also heartening to note that the
province‟s prestigious Neville Alexander award for Multilingualism was awarded to the Kusasa Project
for their creative work in providing foundation phase learners with opportunities for high levels of
linguistic proficiency. Society has to be much more vigilant to ensure that the education system meets
the constitutional imperatives of promoting multilingualism. The low literacy level of schoolchildren,
especially those from poor and disadvantaged backgrounds, is disturbing. We should not allow the
continued neglect of the critical role of educational linguistics: it significantly inhibits the development
and achievements of our children.
It has been a rewarding term for me as Chairperson of an active language committee. I am grateful to
the provincial government as well as the members of the committee for their faith and trust in me. I
note with gratitude the good work accomplished by the Language Services component of the
Department of Cultural Affairs and Sport, specifically in giving effect to our provincial language policy
through the activities of the Translation, Editing and Interpreting Unit and the Language Policy
Implementation Unit. Your work ensures that the citizens of the province have access to services in the
three official languages. I note with appreciation the promotion of SA Sign Language through
awareness programmes and activities to enhance its development. Thank you to the members of the
committee for their dedication and collegiality during my term as Chairperson and for your
commitment to language rights for all in the Western Cape.
Prof. Rajendra
Chetty
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 5
“If you talk to a man in a language he understands, that goes to his head. If you talk to him in
his own language that goes to his heart.” Nelson Mandela
_____________________
Prof. Rajendra Chetty
Chairperson:
Western Cape Language Committee
29 May 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 6
4 ACCOUNTING AUTHORITY’S OVERVIEW
The Western Cape Language Committee (WCLC) is a public entity which falls under
the Department of Cultural Affairs and Sport (DCAS). It was listed as a Schedule 3,
Part C provincial public entity on 1 June 2001 in terms of the Public Finance
Management Act, 1999 (Act 1 of 1999) and is established in terms of the Western
Cape Provincial Languages Act (Act 13 of 1998). Its operations are aligned to its
five-year strategic plan as well as its annual performance plan.
The WCLC, in partnership with the Language Services sub-directorate of DCAS,
organised a seminar on South African Sign Language in 2014. The aim of this event
was to consult with Deaf organisations and other relevant stakeholders on how best
to serve the needs of SA Sign Language users in the province. Provincial
government departments, non-governmental institutions (NGOs), schools for the
Deaf, tertiary education institutions and language practitioners were represented at
the event. A final report with recommendations was compiled and a reference group will be
established in the next financial year with the intention of developing an operational framework for SA
Sign Language in the Western Cape.
In order to execute the legislative mandate of monitoring the Language Policy, a survey was
conducted at the Department of the Premier during the year under review. The findings and
recommendations will be considered by the Language Committee and the committee will make its
own recommendations for the attention of the Department of the Premier. The 2015/16 financial year
will be the tenth anniversary of the implementation of the Language Policy. A survey to monitor the
progress of policy implementation will be conducted in all Western Cape Government departments.
An annual allocation from voted funds was transferred from DCAS to the WCLC to execute its
mandate. The allocation of funds was effectively managed in accordance with applicable financial
prescripts.
The term of the current Committee ends on 31 August 2015. A public process to appoint new members
has commenced and a concerted effort will be made to ensure that the Deaf community will be
effectively represented.
_______________________________
Jane Moleleki
Accounting Authority:
Western Cape Language Committee
29 May 2015
Jane Moleleki
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 7
5 STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY OF THE ANNUAL
REPORT
To the best of my knowledge and belief, I confirm the following:
All information and amounts disclosed in the Annual Report are consistent with the Annual
Financial Statements audited by the Auditor-General.
The Annual Report is complete, accurate and free from any omissions.
The Annual Report has been prepared in accordance with the guidelines on annual reports
issued by the National Treasury.
The Annual Financial Statements (Part E) have been prepared in accordance with the GRAP
standards applicable to the Western Cape Language Committee.
The Accounting Authority is responsible for the preparation of the Annual Financial Statements
and for the judgements made in these statements.
The Accounting Authority 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.
External auditors have been engaged to express an independent opinion on the Annual
Financial Statements.
In my opinion, this Annual Report fairly reflects the operations, the performance information, the human
resources information and the financial affairs of the Western Cape Language Committee for the
financial year ended 31 March 2015.
Yours faithfully
________________________________
Jane Moleleki
Accounting Authority:
Western Cape Language Committee
29 May 2015
__________________________
Prof. Rajendra Chetty
Chairperson:
Western Cape Language Committee
29 May 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 8
6 STRATEGIC OVERVIEW
6.1 Vision
The empowerment of all the people of the Western Cape through language; the enhancement of
human dignity through mutual respect for language; and the promotion of multilingualism.
6.2 Mission
To monitor the use of the three official languages of the Western Cape; to monitor the implementation
of the Western Cape Language Policy; and to advise the Provincial Minister tasked with language
matters and the Pan South African Language Board (PanSALB) on language matters in or affecting the
province.
6.3 Values
Integrity, accountability, competence, responsiveness and caring.
6.4 Strategic outcome orientated goals
Monitor the implementation of the Western Cape Language Policy and provide relevant advice to the
Provincial Minister and PanSALB.
7 LEGISLATIVE AND OTHER MANDATES
The Western Cape Language Committee (WCLC) was established by the Western Cape Provincial
Languages Act, 1998 (Act 13 of 1998). The WCLC was listed as a Schedule 3, Part C provincial public
entity on 1 June 2001 in terms of the Public Finance Management Act, 1999 (Act 1 of 1999).
Constitutional mandates
Section Direct Responsibility of the Western Cape Language Committee for
Ensuring Compliance
Constitution of the Republic of South Africa, 1996
Section 6(3) and (4):
Language
The Western Cape Language Committee must, by legislative and other measures,
regulate and monitor its use of official languages. All official languages must enjoy
parity of esteem and must be treated equitably. The WCLC, in collaboration with
the Department of Cultural Affairs and Sport, is responsible for monitoring and
evaluating the implementation of the Western Cape Language Policy, adopted in
2005, and must report to the Western Cape Provincial Legislature on this mandate
at least once a year. DCAS has oversight of the WCLC and provides the
Committee with administrative and financial support.
Section 30: Language and
culture
The WCLC facilitates opportunities for the people of the Western Cape to exercise
their language and cultural rights through the programmes and projects that it
presents and supports.
Section 31: Cultural, religious
and linguistic communities
The WCLC must ensure that its programmes and projects respect the cultural
diversity of the population of the Western Cape.
Section 41: Principles of
cooperative government and
intergovernmental relations
The WCLC cooperates with all spheres of government in the execution of its
mandate.
Schedule 4: Functional Areas
of Concurrent National and
Provincial Legislative
Competence
Language policy and the regulation of official languages to the extent that the
provisions of section 6 of the Constitution expressly confer legislative competence
upon the Western Cape Provincial Legislature:
The WCLC works closely with the national Department of Arts and Culture and
associated organs of state on language policy matters.
Section 195: Basic values and
principles governing public
administration
DCAS officials responsible for executing the mandate of the WCLC must ensure
the efficient, economic and effective use of resources. Programmes undertaken in
the public sector should yield maximum benefits at the lowest possible cost.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 9
Section Direct Responsibility of the Western Cape Language Committee for
Ensuring Compliance
Constitution of the Western Cape, 1997 (Act 1 of 1998)
Section 5 The relevant provisions for the purposes of the WCLC are:
(a) the official languages Afrikaans, English and isiXhosa must be used; and
(b) these languages enjoy equal status.
The WCLC must monitor the use of Afrikaans, English and isiXhosa in the Western
Cape.
The WCLC must also implement practical and positive measures to help elevate
the status and advance the use of those indigenous languages of the Western
Cape whose status and use have historically been diminished.
Legislative mandates
Legislation Reference Key Responsibilities of the WCLC
Public Finance
Management
Act, 1999
Act 1 of 1999 The WCLC submits quarterly and annual reports on its performance delivery
and audited financial statements based on the strategic objective annual
targets for each financial year.
Pan South
African
Language
Board Act, 1995
Act 59 of 1995
(section 8(a))
The Pan South African Language Board Act, 1995 provides for provincial
language committees (PLCs) to be established by PanSALB, or for PanSALB to
recognise an existing PLC as a PanSALB provincial language committee.
PanSALB reports on the WCLC‟s work as the work of its PLC for the Western
Cape. The WCLC provides PanSALB with advice on language matters in the
Western Cape.
Western Cape
Provincial
Languages Act,
1998
Act 13 of 1998
(Western
Cape)
The WCLC must, among other things:
monitor the use of Afrikaans, English and isiXhosa by the Western Cape
Government;
make recommendations to the Provincial Minister and the Provincial
Parliament on proposed or existing legislation, practice and policy dealing
directly or indirectly with language in the Western Cape;
actively promote the principle of multilingualism;
actively promote the development of previously marginalised indigenous
languages;
advise the Provincial Minister and the Western Cape Cultural Commission
on language matters in the Province; and
advise PanSALB on language matters in the Western Cape.
Use of Official
Languages Act,
2012
Act 12 of 2012 Every national government department, national public entity and national
public enterprise must:
formulate a language policy which identifies at least three official
languages that it will use for government purposes;
stipulate how it will effectively communicate with members of the public
whose language of choice is South African Sign Language or an official
language that is not one of the languages that the department, public
entity or public enterprise has identified in its language policy; and
promote parity of esteem and equitable treatment of official languages
of the Republic, as well as facilitate access to its services and information.
The national Minister responsible for language matters may establish
intergovernmental forums on the use of official languages to coordinate, align
and monitor the implementation of language policies.
South African
Language
Practitioners‟
Council Act,
2014
Act 8 of 2014 When the South African Language Practitioners‟ Council Act is established, it
will have the power, among other things, to register and accredit language
practitioners, to put a code of conduct in place, and to regulate language
practice.
Policy mandates
Policy Description
National Language Policy
Framework (2003)
This policy provides a national framework for the application of the provisions
of the Constitution and legislative mandates to all organs of state, including
the Western Cape Language Committee. It also sets out principles and
implementation strategies to be followed.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 10
Policy Description
Western Cape Language Policy
(published in the Provincial
Gazette as PN 369/2001 of 27
November 2001)
The WCLC is obliged to monitor the implementation of this policy.
8 ORGANISATIONAL STRUCTURE
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 11
PART B: PERFORMANCE INFORMATION
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 12
1 AUDITOR’S REPORT: PREDETERMINED OBJECTIVES
The Auditor-General of South Africa currently performs the necessary audit procedures on the
performance information to provide reasonable assurance in the form of an audit conclusion. The audit
conclusion on the performance against predetermined objectives is included in the report to
management, with material findings being reported under the “Predetermined Objectives” heading in
the report and other legal and regulatory requirements in the relevant section of the auditor‟s report.
Refer to page 27 of the Report of the Auditor‟s Report, published as Part E: Financial Information.
2 SITUATIONAL ANALYSIS
2.1 Service delivery environment
Although two recent language-related Acts, the Use of Official Languages Act, 2012 (Act 12 of 2012)
and the South African Language Practitioners‟ Council Act, 2014 (Act 8 of 2014), did not affect the
operations of the Language Committee directly, these laws have raised awareness around the use of
languages in government‟s service delivery to the public. National departments, national public entities
and national public enterprises are now required to establish language units and adopt language
policies.
2.2 Organisational environment
The term of office of the current Committee comes to an end on 31 August 2015. A new Language
Committee will be appointed in accordance with the Act.
2.3 Key policy developments and legislative changes
In terms of the Use of Official Languages Act, 2012, national departments, national public entities and
national public enterprises were required to publish draft language policies for comment by the end of
April 2015. This Act does not affect provinces, but the national Minister responsible for language matters
has the discretion to establish intergovernmental forums on official language matters. The South African
Language Practitioners‟ Council Act was passed in 2014. When the Council has been established, it will
have the power, among other things, to register and accredit language practitioners, to put a code of
conduct in place, and to regulate language practice.
2.4 Strategic outcome-oriented goals
The strategic objective of the WCLC is to monitor the implementation of the Western Cape Language
Policy and to provide advice to facilitate the achievement of this goal.
All goals as set out in the Annual Performance Plan were met by the Committee.
Strategic Outcome-Orientated Goal 1 Monitor the implementation of the Western Cape Language Policy
Goal Statement To facilitate the monitoring of achievement in respect of the goals of
the Language Policy within the Western Cape Government, and to
provide appropriate advice.
3 PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE
The Western Cape Language Committee was able to continue monitoring the Language Policy of the
Western Cape and raise awareness around multilingualism. A seminar was held to consult with Deaf
organisations and other stakeholders about how best to serve the needs of South African Sign
Language users in the Western Cape. Provincial government departments, NGOs, Deaf schools, tertiary
education institutions and language practitioners were represented at the event. A panel discussion on
the status of SASL in the Western Cape was addressed by representatives of the National Institute for
the Deaf (NID), Sign Language Education and Development (SLED) and the Deaf Federation of South
Africa (DeafSA). Key concerns raised during the discussion included the need for the Deaf people to
represent themselves and their interests.
A survey of the implementation of the Language Policy was conducted at the Department of the
Premier in the year under review. The report with recommendations will be sent to the Provincial Minister
in the new financial year.
The WCLC has a mandate to discuss language-related matters and provide advice to PanSALB and
the Provincial Minister. To that end, plenary meetings took place on 4 June, 13 August, 12 November
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 13
2014 and 11 February 2015. The Executive Committee met on 4 November 2014 and an electronic
meeting was held in March 2015. The Language Policy Implementation sub-committee met on 9 July
2014 and 4 March 2015. These meetings addressed, amongst others, the terms of reference for the
Language Policy implementation survey service provider. A joint sub-committee meeting took place on
12 November 2015.
The WCLC‟s multilingualism campaign took the form of advising on, translating and editing the
Afrikaans texts for the multilingual Nal‟ibali pamphlets that are distributed throughout the province.
Strategic objective
Strategic
Objective
Actual
Achievement
2013/14
Planned Target
2014/15
Actual
Achievement
2014/15
Deviation from
Planned Target
to Actual
Achievement
for 2014/15
Comment on
Deviation
Monitor and
advise on the
implementation
of the Western
Cape Language
Policy
11 14 14 - -
Key performance indicators, planned targets and actual achievements
Performance
Indicator
Actual
Achievement
2013/14
Planned Target
2014/15
Actual
Achievement
2014/15
Deviation from
Planned Target
to Actual
Achievement
for 2014/15
Comment on
Deviations
Number of
annual surveys/
awareness
campaigns that
monitor the
implementation
of the Western
Cape Language
Policy
1 3 3 - -
Publish Annual
Report for the
WCLC
1 1 1 - -
Advise the
Provincial
Minister, Western
Cape Cultural
Commission and
the Pan South
African
Language Board
on language
matters via
reports and
discussions
during quarterly
plenary
meetings
9 10 10 - -
Strategy to overcome areas of under performance
No underperformance was recorded in the year under review.
Changes to planned targets
No changes were made during the year under review.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 14
Linking performance with budgets
Programme/
activity/
objective
2014/15 2013/14
Budget Actual
Expenditure
(Over)/
Under
Expenditure
Budget Actual
Expenditure
(Over)/
Under
Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
Goods and
services 233 238 (5) 222 293 (71)
Total 233 238 (5) 222 293 (71)
4 REVENUE COLLECTION
Sources of
Revenue
2014/15 2013/14
Budget Actual
Amount
Collected
Over/
(Under)
Collected
Budget Actual Over/
(Under)
Amount
Collected
R’000 R’000 R’000 R’000 R’000 R’000
Transfer
payment 221 221 - 210 210 -
Other Income 12 44 32 12 68 56
Total 233 265 32 222 278 56
4.1 Capital investment
Not applicable.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 15
PART C: GOVERNANCE
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 16
1 INTRODUCTION
Governance, Risk Management and Compliance are three pillars that work together for the purpose of
assuring that the Entity meets its objectives. Compliance with the Entity‟s policies and procedures, laws
and regulations which translates into strong and efficient Governance is considered key to the Entity‟s
success.
This report provides an overview of the Governance embedded in the Entity.
2 PORTFOLIO COMMITTEES
The committees of the Provincial Parliament that have oversight of the WCLC are the Standing
Committee on Community Safety, Cultural Affairs and Sport, and the Standing Committee on Public
Accounts (SCOPA).
Standing Committee on Public Accounts
Date of Hearing Matter Under Consideration
4 November 2014 Briefing by the Auditor-General and Audit Committee on the Annual Report of
Western Cape Language Committee
18 February 2015 Western Cape Language Committee presentation of 1st, 2nd and 3rd quarterly reports
10 March 2015 Western Cape Language Committee‟s APP and Budget for 2015/16 was presented
3 EXECUTIVE AUTHORITY
Eight reports on financial and non-financial information were submitted to the Executive Authority
during the year under review.
Quarterly Performance Report 31 July 2014, 31 October 2014, 31 January 2015 and 30 April 2015.
In-year Monitoring Report 31 July 2014, 31 October 2014, 31 January 2015 and 30 April 2015.
4 THE WESTERN CAPE LANGUAGE COMMITTEE
Importance and purpose
All official languages must enjoy parity of esteem and must be treated equitably. The Western Cape
Language Committee, in collaboration with the Department of Cultural Affairs and Sport, is responsible
for monitoring and evaluating the implementation of the Western Cape Language Policy and must
report to the Western Cape Provincial Parliament on this mandate at least once a year.
Role
The Western Cape Provincial Languages Act, 1998, provides that the WCLC must, among other things:
monitor the use of Afrikaans, English and isiXhosa by the Western Cape Government;
make recommendations to the Provincial Minister and the Provincial Parliament on proposed
or existing legislation, practice and policy dealing directly or indirectly with language in the
Western Cape;
actively promote the principle of multilingualism;
actively promote the development of previously marginalised indigenous languages;
advise the Provincial Minister and the Western Cape Cultural Commission on language matters
in the Province; and
advise PanSALB on language matters in the Western Cape.
Board charter
The Western Cape Language Committee does not have a formal charter but is guided by the Western
Cape Provincial Languages Act (Act 13 of 1998).
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 17
Composition of the Western Cape Language Committee
Name Designation (in
Terms of the
Public Entity
Board
Structure)
Date
Appointed
Date
Resigned
Qualifications Area of Expertise Board
Directorships
Other
Committees
No. of
meetings
attended
during
2014/15
Martin
Barker
Member 1
September
2012
n/a BA Hons English;
University Education
Diploma (English and
Afrikaans)
Teaching English at secondary
level.
n/a Language Policy
Implementation
Subcommittee
4
Marguerite
Briers de
Stadler
Member 1
September
2012
n/a BA, Higher Education
Diploma; Specialist
Diploma for People with
Disabilities; Diploma in
Translation; MPhil
Executive Officer: Vriende van
Afrikaans; Member: Afrikaanse
Taalraad; Member Management
Committee and founder member:
XhosAfrika Network
Afrikaanse
Taalraad
Language Policy
Implementation
Subcommittee
6
Prof.
Rajendra
Chetty
Chairperson 1
September
2012
n/a PhD English Education;
MA South African
Literature; MBA
Researcher in the areas of literacy
and language, specifically English
education; Council Member:
English Academy of Southern
Africa.
n/a Executive
Language Policy
Implementation
Subcommittee
Research and
Analysis
Subcommittee
7
Willem
Fransman
Member 1
September
2012
n/a National Diploma in
Laboratory Animal
Technology
Published poet; author of short
stories; radio and stage writer;
storyteller; facilitator of creative
writing processes.
n/a Language Policy
Implementation
Subcommittee
2
Dr Izak
Fredericks
Member 1
September
2012
n/a BA (Public Admin), LLB
(UWC), LLM (Harvard),
LLD (University of the
Western Cape)
Author: early language policy for
the Department of Justice and
Constitutional Development; LLD
thesis: "The protection of languages
and of language rights in the South
African Constitution".
n/a Research and
Analysis
Subcommittee
2
Maria
Olivier
Deputy
Chairperson
1
September
2012
n/a MA Afrikaans and
Netherlands specialising
in translation and
Afrikaans language
acquisition; secondary
teaching diploma
Member: Afrikaanse Taalraad;
Member: Executive Committee,
XhosAfrika Network; Manager:
Intshona Labour Trust; Former
member: National Language Body
for Afrikaans; Former Chief
Executive Officer: Stigting vir
Bemagtiging deur Afrikaans
n/a Executive
Language Policy
Implementation
Subcommittee
7
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 18
Name Designation (in
Terms of the
Public Entity
Board
Structure)
Date
Appointed
Date
Resigned
Qualifications Area of Expertise Board
Directorships
Other
Committees
No. of
meetings
attended
during
2014/15
Dr
Monwabisi
Ralarala
Member 1
September
2012
n/a D Litt (African
Languages); MA
(African Languages); BA
Honours; Post graduate
Diploma: Applied
Language Studies;
Higher Diploma in
Education
Institutional Language Coordinator:
Cape Peninsula University of
Technology; language
development; Coordinator of the
development of multilingual course
materials (including multimedia
materials) in collaboration with
subject experts
Commissioner of
the Linguistic
Human Rights
Tribunal
Research and
Analysis
Subcommittee
6
Hendrik
Theys
Member 1
September
2012
n/a BA; Higher Diploma in
Education, BEd
Language teacher and language
lecturer, Trustee: Stigting vir
Bemagtiging deur Afrikaans;
Executive member: Afrikaanse
Taalraad
PanSALB Research and
Analysis
Subcommittee
4
Maletsatsi
Wotini
Member 1
September
2012
n/a Diploma in Labour Law;
Certificate in facilitation,
conflict and
management
Management mentorship in
multicultural environments
n/a Language Policy
Implementation
Subcommittee
0
Heindrich
Wyngaard
Member 1
September
2012
n/a National Diploma in
Journalism; Certificate in
Project Management
Former senior editor: Die Burger
and Rapport; Published writer of
short stories and articles; Former
executive member: Afrikaanse
Skrywersvereniging; Deputy
Chairperson: Suidooster Kunstefees
Suidoosterfees
Media 24
Rachel‟s Angels
Trust
Collection
Museum
Research and
Analysis
Subcommittee
1
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 19
Committees
Committee No. of Meetings Held No. of Members Names of Members
Plenary 4 10 Dr Monwabisi Ralarala
Dr Izak Fredericks
Maria Olivier
Hendrik Theys
Heindrich Wyngaard
Prof. Rajendra Chetty
Martin Barker
Marguerite Briers de
Stadler
Willem Fransman
Maletsatsi Wotini
Executive 2 2 Prof. Rajendra Chetty
Maria Olivier
Research and Analysis
Subcommittee
1 5 Prof. Rajendra Chetty
Dr Izak Fredericks
Hendrik Theys
Heindrich Wyngaard
Dr Monwabisi Ralarala
Language Policy
Implementation
Subcommittee
3 6 Prof. Rajendra Chetty
Martin Barker
Marguerite Briers de
Stadler
Willem Fransman
Maletsatsi Wotini
Maria Olivier
Remuneration of WCLC members
The service benefit packages for office-bearers of certain statutory and other institutions are defined by
the Minister of Finance and described in a Provincial Treasury Circular. The Chairperson‟s rate is R381
per hour, the Deputy Chairperson‟s rate is R258 per hour and the rate for members is R218 per hour.
Name
Remuneration
R’000
Other
disbursements
(Travel and
Subsistence)
R’000
Total
R’000
M Barker 2 1 3
R Chetty 5 1 6
B de Stadler 3 1 4
W Fransman 2 - 2
I Fredericks 1 - 1
M Olivier 3 - 3
M Ralarala 3 1 4
H Theys 2 1 3
H Wyngaard 1 - 1
Total 22 5 27
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 20
5 RISK MANAGEMENT
The Accounting Authority (AA) for the Entity takes responsibility for implementing Enterprise Risk
Management (ERM) in accordance with the National Treasury Public Sector Risk Management
Framework (PSRMF) and the Directorate Enterprise Risk Management (D:ERM) in the Department of the
Premier (DotP) provides a centralised strategic support service to the Entity.
In compliance with the National Treasury Public Sector Risk Management Framework (PSRMF) and to
further embed risk management within the Entity, the Western Cape Government (WCG) has adopted
an ERM Policy which sets out the WCG‟s overall intention with regard to ERM. The Entity adopted an
ERM Strategy, approved by the Accounting Authority on 17 July 2014, and an ERM Implementation
Plan, approved by the Accounting Authority on 8 May 2014. The ERM Implementation Plan gave effect
to the WCG ERM policy and Entity ERM Strategy and outlines the roles and responsibilities of
management and staff in embedding risk management in the Entity.
The Entity assessed significant risks that could have an impact on the achievement of its objectives,
both strategic and programme risks, on a quarterly basis. Risks were prioritised based on its likelihood
and impact (inherently and residually) and additional mitigations were agreed upon to reduce risks to
acceptable levels. New/emerging risks were identified during the quarterly review processes.
The Entity established an Enterprise Risk Management Committee (ERMCO) to assist the Accounting
Authority in executing his responsibilities relating to risk management. The Committee operates under a
Terms of Reference approved by the Accounting Officer for the Department of Cultural affairs and
Sport on 17 July 2014. ERMCO ratified the strategic and programme risk registers and recommended
further action where relevant.
The Audit Committee provided the independent oversight of the Entity‟s system of risk management.
The Audit Committee was furnished with Quarterly ERM progress reports and Entity‟s risk profiles and
registers to execute their independent oversight role. The Audit Committee‟s evaluation of the risk
management process is in relation to the progress of implementation of the Entity‟s Annual ERM
Implementation Plan and strategic risks faced by the Entity and their relevant risk response/treatment
strategies.
6 INTERNAL CONTROL UNIT
It is the responsibility of the Accounting Authority to continually assess and evaluate internal controls to
ensure that the control activities in place are effective, efficient and transparent and updated when
necessary. To achieve this, quarterly key control meetings were held with the Auditor-General,
programme managers of the Department of Cultural Affairs and Sport and the Provincial Minister. This is
an ongoing process to ensure that the Department obtains clean audits.
7 INTERNAL AUDIT AND AUDIT COMMITTEES
Internal Audit provides management with independent, objective assurance and consulting services
designed to add value and to continuously improve the operations of the Entity. It assists the Entity to
accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the
effectiveness of Governance, Risk Management and Control processes. The following key activities are
performed in this regard:
Assess and make appropriate recommendations for improving the governance processes in
achieving the Entity‟s objectives;
Evaluate the adequacy and effectiveness and contribute to the improvement of the risk
management process;
Assist the Accounting Authority in maintaining efficient and effective controls by evaluating those
controls to determine their effectiveness and efficiency, and by developing recommendations for
enhancement or improvement.
The following assurance engagements were approved in the 2014/15 Internal Audit Plan:
Information Systems Audit: SLIMS & PASTEL
Implementation of the Western Cape Language Policy
The Audit Committee is established as an oversight body, providing independent oversight over
governance, risk management and control processes in the Entity, which include oversight and
responsibilities relating to:
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 21
Internal Audit function;
External Audit function (Auditor General of South Africa - AGSA);
Entity Accounting and reporting;
Entity Accounting Policies;
Review of AGSA management and audit report;
Review of Entity In year Monitoring;
Entity Risk Management;
Internal Control;
Pre-determined objectives;
Ethics and Forensic Investigations.
The table below discloses relevant information on the audit committee members:
Name Qualifications Internal
or
external
If internal,
position in the
department
Date
appointed
Date
Resigned
No. of
Meetings
attended
Mr Ronnie
Kingwill
BCom, CTA, CA(SA) External N/a 01 January
2013
N/a 8
Mr Mervyn
Burton
B Compt; B Compt
(Hons); CA(SA)
External N/a 01 January
2012
01 January
2015 (2nd
term)
N/a 8
Ms Judy
Gunther
BCompt , Masters in
Cost Accounting,
CIA; AGA; CRMA
External N/a 01 January
2013
N/a 8
Mr Louw van
der Merwe
CA(SA); ACMA;
CIA; CISA; CRMA
External N/a 01 January
2013
N/a 8
Mr Francois
Barnard
BProc, BCompt
(Honours); Postgrad
Diploma in Auditing;
MComm (Tax);
CA(SA)
External N/a 01 January
2013
N/a 5
8 COMPLIANCE WITH LAWS AND REGULATIONS
Systems, policies and processes are in place to ensure compliance with laws and regulations.
9 FRAUD AND CORRUPTION
The Western Cape Government adopted an Anti-Corruption Strategy which confirms the Province‟s
zero tolerance stance towards fraud and corruption. The Entity has an approved Fraud Prevention Plan
and a Fraud Prevention Implementation plan which gives effect to the Fraud Prevention Plan.
Various channels for reporting allegations of fraud and corruption exist and these are described in
detail in the Provincial Anti-Corruption Strategy and the Entity‟s Fraud Prevention Plan. Each allegation
received by the Provincial Forensic Services (PFS) is recorded in a Case Management System which is
used as a management tool to report on progress made with cases relating to the Entity and
generating statistics for the Province and Entity. We protect employees who blow the whistle on
suspicions of fraud, corruption and theft if the disclosure is a protected disclosure (i.e. meets statutory
requirements e.g. was made in good faith). The opportunity to remain anonymous is afforded to any
person who would like to report acts of fraud, theft and corruption and should they do so in person,
their identities are kept confidential by the person to whom they are reporting.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 22
Once fraud or corruption is confirmed, after completion of an investigation, the relevant employees
who were implicated in these acts are subjected to a disciplinary hearing. In all such instances, the
WCG representative initiating the disciplinary proceedings is required to recommend dismissal of the
employee concerned. Where prima facie evidence of criminal conduct is detected, a criminal matter
is reported at the South African Police Services.
At the end of the financial year, no (zero) matters were reported in respect of the Entity.
10 MINIMISING CONFLICTS OF INTEREST
WCLC ensures that there are no conflicts of interest by insisting that a Declaration of Interest (WCBD4
form) is obtained from every supplier not registered on the Western Cape Supplier Database. Before
doing business with suppliers who are registered on the database, checks are done to verify that their
WCBD4 declarations are not more than 12 months old.
Provincial Treasury is assisting entities to reduce the risk of conflicts of interest where owners or directors
of companies are also public servants in the Western Cape. This is done by providing information from
PERSAL (the Personnel Salary System) about public servants who are registered as owners or directors of
companies. The entity ensures that such persons possess a Remunerative Work Outside the Public
Service (RWOPS) approval letter before doing business with them.
The entity has not found any conflict of interest with any business concluded with suppliers. If such a
conflict were to be discovered, the matter will be treated as a fraudulent Supply Chain Management
activity and, after a due diligence investigation, the supplier will be identified as a “non-preferred”
service provider.
11 CODE OF CONDUCT
The policy implemented by DCAS incorporates the WCLC. The purpose of the Code of Conduct is to
promote a high standard of professional ethics in the workplace. WCLC strives to adhere and comply
with the content of the Code. Employees are made aware of the content of the Code of Conduct
through, among other things, the compulsory induction of all newly appointed employees. The Code
was distributed to all employees as a reminder to continue promoting high standards of professional
ethics in the workplace. If and when the content of the code is breached, managers make use of
progressive discipline as necessary. More serious offences are referred to the Corporate Services Centre
(Directorate Employee Relations) for formal disciplinary procedures.
In addition, the Committee members of Western Cape Language Committee are obliged to sign and
adhere to a code of conduct pertaining to their area of responsibility.
12 HEALTH, SAFETY AND ENVIRONMENTAL ISSUES
The policy implemented by DCAS incorporates the WCLC. Health and safety issues are addressed by
conducting monthly inspections at DCAS Head Office and annual audit inspections at all other offices
of the Department. Contingency plans and business continuity plans have been compiled for all the
offices. The managers at all offices have been appointed as health and safety risk coordinators, safety
marshals, first aiders and fire-fighters and trained.
Annual fire drills are conducted at offices in the Cape Town city centre in collaboration with the
Department of Community Safety and the Disaster Risk Management Department of the City of Cape
Town which monitor and provide comment in respect of all processes.
Occupational health and safety meetings are held quarterly at top management level to discuss
health, safety and environmental issues.
The holding of annual health and safety awareness programmes has considerably raised the level of
awareness in the Entity. The Entity has implemented a waste management programme. Waste paper is
collected and disposed of every month.
13 COMPANY/ BOARD SECRETARY
Not applicable to this entity.
14 SOCIAL RESPONSIBILITY
Not applicable to this entity.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 23
15 AUDIT COMMITTEE REPORT
We are pleased to present our report for the financial year ended 31 March 2015
Audit Committee Responsibility
The Audit Committee reports that it has complied with its responsibilities arising from Section 51 (1) (a) of
the Public Finance Management Act and Treasury Regulation 27.1. The Audit Committee also reports
that it has adopted appropriate formal terms of reference as its Audit Committee terms of reference,
has regulated its affairs in compliance with these terms and has discharged all its responsibilities as
contained therein.
The Effectiveness of Internal Control
The entity is serviced by the Department of Cultural Affairs and Sport and no internal control
deficiencies were reported at the Entity level.
In-Year Management and Quarterly Performance Reports
The Entity has reported monthly and quarterly to the Treasury as is required by the PFMA.
The Audit Committee is satisfied with the content and quality of the quarterly financial and
performance reports prepared and issued by the Accounting Officer of the Entity during the year under
review.
Evaluation of Financial Statements
The Audit Committee has:
reviewed and discussed the audited Annual Financial Statements as presented in the annual
report, with the Auditor-General and the Accounting Officer;
reviewed the Auditor-General‟s management report and management‟s responses thereto;
considered changes to the accounting policies and practices and where applicable these are
reported in the annual financial statements;
reviewed the Entities processes to ensure compliance with legal and regulatory provisions;
reviewed the information on predetermined objectives as reported in the annual report;
reviewed material adjustments resulting from the audit of the Entity and
reviewed and where appropriate recommended changes to the interim financial statements
as presented by the Entity for the six months ending 30 September 2014
Internal Audit
The Audit Committee remains concerned about the adequacy of internal audit resources to ensure
complete coverage of high risk areas.
The combined assurance approach will continue to be applied to effectively focus limited internal
audit resources on the most relevant risk areas.
Auditor-General’s Report
We have reviewed the entities‟ implementation plan for audit issues raised in the previous year and we
are satisfied that the matters have been addressed as reported by the Auditor-General.
The Audit Committee has met with the Auditor-General and the Entity to ensure that there are no
unresolved issues emanating from the regulatory audit.
The Audit Committee concurs and accepts the conclusions of the Auditor-General on the annual
financial statements and is of the opinion that the audited annual financial statements be accepted
and read together with the report of the Auditor-General.
Appreciation
The Audit Committee wishes to express its appreciation to the Management of the Entity, the Auditor-
General and the Corporate Assurance Branch for the co-operation and information they have
provided to enable us to compile this report.
__________________________
Ronnie Kingwill
Chairperson of the Social Cluster Audit Committee
Western Cape Language Commission: Western Cape Government
11 August 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 24
PART D: HUMAN RESOURCE MANAGEMENT
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 25
1 INTRODUCTION
The Western Cape Language Committee was appointed on 1 September 2012 for a three-year term.
The Western Cape Provincial Languages Act, 1998 makes provision for eleven members. However, only
ten members were appointed because no nominations for South African Sign Language
representatives were received.
The language interests of the Western Cape are represented in the following way:
Afrikaans is represented by four members;
isiXhosa is represented by three members;
English is represented by two members; and
Previously marginalised and indigenous languages are represented by one member.
Once the outstanding post is filled, SASL will be represented by one member.
2 HUMAN RESOURCE OVERSIGHT STATISTICS
These statistics are reported in the Annual Report of the Department of Cultural Affairs and Sport.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 26
PART E: FINANCIAL INFORMATION
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 27
1 REPORT OF THE AUDITOR-GENERAL TO THE WESTERN CAPE PROVINCIAL PARLIAMENT ON
THE WESTERN CAPE LANGUAGE COMMITTEE
Introduction
1. I have audited the financial statements of the Western Cape Language Committee set out on
pages 30 to 46, which comprise the statement of financial position as at 31 March 2015, the
statement of financial performance, statement of changes in net assets, cash flow statement
and statement of comparison of budget and actual amounts for the year then ended, as well as
the notes, comprising a summary of significant accounting policies and other explanatory
information.
Accounting authority’s responsibility for the financial statements
2. The accounting authority is responsible for the preparation and fair presentation of these
financial statements in accordance with the South African Standards of Generally Recognised
Accounting Practice (SA Standards of GRAP), the requirements of the Public Finance
Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and section 19(5) of the
Western Cape Provincial Languages Act, 1998 (Act No. 13 of 1998) (WCPLA), and for such
internal control as the accounting authority determines is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
Auditor-general’s responsibility
3. My responsibility is to express an opinion on these financial statements based on my audit. I
conducted my audit in accordance with 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.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 28
Opinion
6. In my opinion, the financial statements present fairly, in all material respects, the financial
position of the Western Cape Language Committee as at 31 March 2015, and its financial
performance and cash flows for the year then ended, in accordance with the SA Standards of
GRAP and the requirements of the PFMA and the WCPLA.
Report on other legal and regulatory requirements
7. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the
general notice issued in terms thereof, I have a responsibility to report findings on the reported
performance information against predetermined objectives for selected objective presented in
the annual performance report, non-compliance with legislation and 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.
Predetermined objectives
8. I performed procedures to obtain evidence about the usefulness and reliability of the reported
performance information for the following selected objective presented in the annual
performance report of the public entity for the year ended 31 March 2015:
Objective: monitor and advise on the implementation of the western cape
language policy on page 13
9. I evaluated the reported performance information against the overall criteria of usefulness and
reliability.
10. 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 objective. 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).
11. I assessed the reliability of the reported performance information to determine whether it was
valid, accurate and complete.
12. I did not identify any material findings on the usefulness and reliability of the reported
performance information for the objective: monitor and advise on the implementation of the
western cape language policy.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 29
Additional matter
13. Although I identified no material findings on the usefulness and reliability of the reported
performance information for the selected objective, I draw attention to the following matter:
Achievement of planned targets
14. Refer to the annual performance report on page 13 for information on the achievement of the
planned targets for the year.
Compliance with legislation
15. I performed procedures to obtain evidence that the public entity 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.
Internal control
16. I considered internal control relevant to my audit of the financial statements, annual
performance report and compliance with legislation. I did not identify any significant
deficiencies in internal control.
Cape Town
29 July 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 30
WESTERN CAPE LANGUAGE COMMITTEE
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
2. STATEMENT OF FINANCIAL POSITION as at 31 March 2015
Figures in Rand Notes
2015
R’000
2014
R’000
ASSETS
Current assets
Cash and cash equivalents 2 304 224
TOTAL ASSETS 304 224
LIABILITIES
Current liabilities
Payables from exchange transactions 3 58 5
TOTAL LIABILITIES 58 5
NET ASSETS
Accumulated surplus 246 219
TOTAL NET ASSETS 304 224
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 31
WESTERN CAPE LANGUAGE COMMITTEE
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
3. STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2015
Figures in Rand Notes
2015
R’000
2014
R’000
REVENUE
Revenue from non-exchange transactions 4.1 251 267
Revenue from exchange transactions 4.2 14 11
TOTAL REVENUE 265 278
EXPENDITURE
Audit fees 5 (122) (107)
Administrative expenses 7 (30) (21)
Members‟ fees 8 (22) (22)
Other operating expenses 9 (64) (100)
TOTAL EXPENDITURE (238) (250)
SURPLUS FOR THE YEAR 27 28
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 32
WESTERN CAPE LANGUAGE COMMITTEE
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
4. STATEMENT OF CHANGES IN NET ASSETS
Figures in Rand
Accumulated
surplus
R’000
Total
Equity
R’000
Balance at 1 April 2013 191 191
Surplus for the year 28 28
Balance at 01 April 2014 219 219
Surplus for the year 27 27
Balance at 31 March 2015 246 246
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 33
WESTERN CAPE LANGUAGE COMMITTEE
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
5. CASH FLOW STATEMENT
Figures in Rand Notes
2015
R’000
2014
R’000
Cash flows from operating activities
Cash received 221 210
Cash paid to suppliers and employees (155) (236)
Cash generated/(used) in operations 6 66 (26)
Interest received 14 11
Net cash inflows/(outflows) from operating
activities 80 (15)
Net increase/(decrease) in cash and cash
equivalents 80 (15)
Cash and cash equivalents at the
beginning of the year
224 239
Total cash and cash equivalents at the end
of the year 304 224
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 34
Description
Final
budget
R’000
Actual
amounts on
comparable
basis
R’000
Variance
R’000
Variance
% Explanation of significant variances (greater than 5%)
REVENUE
Transfers & subsidies 221 221 - -
Other operating income 0 30 30 100% Rebate on audit fee from National Treasury
Interest income 12 14 2 17% Interest rate increased.
TOTAL REVENUE 233 265 32
EXPENDITURE
Members fees 44 22 22 50% Meetings are budgeted for a full day but only lasted
a few hours.
Administration expenses 38 30 8 21% Cost containment stationery & advertising
Audit fees 50 122 (72) (144%) Auditor General fees exceeded the budget.
Other operating
expenses 101 64 37 37%
Language project deferred to the 2016 financial
year.
TOTAL EXPENDITURE 233 238 (5)
NET EFFECT - 27 27
The approved budget covers the period from 1 April 2014 to 31 March 2015. The financial statements are prepared on the accrual
basis using a classification on the nature of expenses in the statement of financial performance. The financial statements differ from
the budget, which is approved on the cash basis using the same classification. Variances above 5% are regarded as significant
and are explained in the Statement of Comparison of Budget and Actual amounts above.
A reconciliation between the actual amounts on a comparable basis as presented in the statement of comparison of budget and
actual amounts and the actual amounts in the cash flow statement for the period ended 31 March 2015 is presented below. The
financial statements and budget documents are prepared for the same period. There is a basis difference: the budget is prepared
on a cash basis and the financial statements on the accrual basis.
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015 6. STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 35
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
7. RECONCILIATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL
AMOUNTS IN THE FINANCIAL STATEMENTS
WESTERN CAPE LANGUAGE COMMITTEE
Description Operating
R’000
Total
R’000
Actual amount on comparable
basis as presented in the budget
and actual comparative
statement
- -
Basis differences 27 27
Timing differences - -
Entity differences - -
Actual amount in the cash flow
statement 27 27
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 36
WESTERN CAPE LANGUAGE COMMITTEE
8. NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
1. ACCOUNTING POLICIES
1. 1 PRESENTATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with the following policies,
which have been applied consistently in all material aspects, unless otherwise indicated.
However, 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 Public Finance Management Act, Act 1 of 1999 (as amended by Act 29
of 1999), and the Treasury Regulations issued in terms of the Act.
1.1.1 Basis of preparation
The financial statements have been prepared in accordance with the effective Standards of
Generally Recognised Accounting Practices (GRAP) including any interpretations, guidelines
and directives issued by the Accounting Standards Board.
The financial statements have been prepared under the historical cost convention except as
disclosed in the accounting policies below. The accounting policies set out below, where
applicable to the Entity, have been applied consistently to all periods presented in these
financial statements, unless otherwise stated.
Standards of GRAP effective for the reporting period:
GRAP ref. Description GRAP ref. Description
GRAP 1* Presentation of Financial
Statements GRAP 16* Investment Property
GRAP 2* Cash Flow Statements GRAP 17* Property, Plant and Equipment
GRAP 3*
Accounting Policies, Changes
in Accounting Estimates and
Errors
GRAP 18 Segment reporting
GRAP 4* The effects of Changes in
Foreign Exchange Rates GRAP 19*
Provisions, Contingent Liabilities
and Contingent Assets
GRAP 5* Borrowing Costs GRAP 21* Impairment of Non-cash-
generating Assets
GRAP 6* Consolidated and Separate
Financial Statements GRAP 23
Revenue from Non-exchange
Transactions (Taxes and
Transfers)
GRAP 7* Investments in Associates GRAP 24
Presentation of Budget
Information in Financial
Statements
GRAP 8* Interests in Joint Ventures GRAP 25 Employee benefits
GRAP 9* Revenue from Exchange
Transactions GRAP 26
Impairment of Cash-
generating Assets
GRAP 10* Financial Reporting in
Hyperinflationary Economies GRAP 27*
Agriculture (replaced GRAP
101)
GRAP 11* Construction Contracts GRAP 31 Intangible Assets (replaced
GRAP 102)
GRAP 12* Inventories GRAP 100*
Non-current Assets Held for
Sale and Discontinued
Operations
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 37
GRAP 13* Leases GRAP 103 Heritage Assets
GRAP 14* Events after the Reporting Date GRAP 104 Financial Instruments
GRAP 105 Transfers of functions between
entities under common control
*As revised
Standards of GRAP that may be used in developing an accounting policy:
GRAP ref. Description
GRAP 32 Service concession arrangements: Grantor
GRAP 108 Statutory receivables
Standards of GRAP that may be used to disclose information in the financial
statements:
GRAP ref. Description
GRAP 20 Related Party Disclosure*
* For the current financial year and consistent with previous years, IPSAS 20 was used
for related party disclosures.
The preparation of financial statements in conformity with GRAP requires
management to make judgements, estimates, and assumptions that affect the
application of policies and reported amounts of assets and liabilities, income and
expenses.
The estimates and assumptions are based on historical experience and various other
factors that are believed to be reasonable under the circumstances, the results of
which form the basis of making judgements about carrying values of assets and
liabilities that are not readily apparent from other sources. Actual results may differ
from these estimates. The estimates and underlying assumptions are reviewed on an
ongoing basis. Revisions to accounting estimates are recognised in the year in which
the estimate is revised if the revision affects only that year or in the year of the
revision and future years if the revision affects both current and future years.
1.1.2 The cash flow statement can only be prepared in accordance with the direct
method.
1.1.3 Specific information has been presented separately on the statement of
position such as:
(a) Taxes and transfers payable;
(b) Trade and other payables from non-exchange transactions.
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
GRAP 106 Transfers of functions between entities not under common control
GRAP 107 Mergers
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 38
1.2. PRESENTATION CURRENCY
The functional currency of the entity is South African Rand. These annual financial
statements are presented in South African Rand. All amounts have been rounded to
the nearest thousand (1 000) Rand.
1.3. GOING CONCERN ASSUMPTION
These annual financial statements are prepared on a going concern basis.
1.4. REVENUE
Revenue is measured at the fair value of the consideration received or receivable.
Revenue is recognised when it is probable that future economic benefits or service
potential will flow to the entity and when the amount of revenue can be reliably
measured, and specific criteria have been met for the entity‟s activities. Revenue
from the rendering of services is recognised in surplus or deficit in proportion to the
stage of completion of the transaction at the reporting date.
The amount is not considered to be reliably measurable until all contingencies
relating to the transaction have been resolved.
1.4.1 Revenue from non-exchange transactions
1.4.1.1 Unconditional grants
An unconditional grant is recognised in revenue when the grant becomes
receivable.
1.4.1.2 Conditional grants and receipts
Revenue received from conditional grants, donations and funding are recognised
as revenue to the extent that the entity has complied with any of the criteria,
conditions or obligations embodied in the agreement. To the extent that the criteria,
conditions or obligations have not been met, a liability is recognised.
Interest earned on investments is treated in accordance with grant conditions. If it is
payable to the grantor it is recorded as part of the liability and if not, it is recognised
as interest earned in the statement of financial performance.
Grants that compensate the entity for expenses incurred are recognised in surplus or
deficit on a systematic basis in the same periods in which the expenses are
recognised.
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 39
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
1.4.1.3 Services in-kind
Services in-kind are services provided by individuals to entities, without charge, but
may be subject to stipulations. Public entity staff provide valuable support to the
entity in achieving its objectives; however, the service provided cannot be
measured reliably and therefore it is not recognised in the statement of financial
performance or statement of financial position.
The nature of the service is disclosed in the notes to the financial statements, related
parties.
1.4.2 Revenue from exchange transactions
Revenue received from interest on investments and current bank account.
1.5. FOREIGN CURRENCIES
Transactions denominated in foreign currencies are translated at the rate of
exchange ruling on the transaction date. Monetary items denominated in foreign
currencies are translated at the rate of exchange ruling at the reporting date. Gains
or losses arising on translation are charged against surplus/deficit.
1.6 EXPENDITURE
1.6.1 Financial transactions in assets and liabilities
Debts are written off when identified as irrecoverable. Debts written off are limited to
the amount of savings and /or under spending of appropriated funds. The write off
occurs at year end or when funds are available.
No provision is made for irrecoverable amounts but amounts are disclosed as a
disclosure note.
All other losses are recognised when authorisation has been granted for the
recognition thereof.
1.6.2 Fruitless and wasteful expenditure
Fruitless and wasteful expenditure is recognised as an asset in the statement of
financial position until such time as the expenditure is recovered from the responsible
person or written off as irrecoverable in the statement of financial performance.
1.6.3 Irregular expenditure
Irregular expenditure is recognised as expenditure in the statement of financial
performance.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 40
If the expenditure is not condoned by the relevant authority it is treated as an asset
until it is recovered or written off as irrecoverable.
1.6.4 Transfers and subsidies
Transfers and subsidies are recognised as an expense when the final authorisation for
payment is effected on the system (by no later than 31 March of each year).
1.7. FINANCIAL INSTRUMENTS
The financial instruments of the entity are categorised as either financial assets or
liabilities.
1.7.1 Financial assets
A financial asset is any asset that is cash or a contractual right to receive cash. The
entity has the following types of financial assets as reflected on the face of the
statement of financial position or in the notes thereto:
Cash and cash equivalents
In accordance with GRAP 104, the financial assets of the entity are classified as
follows into the categories allowed by this standard:
Type of financial Asset Categorised in terms of GRAP 104
Cash and cash equivalents Loans and receivables
1.7.1.1 Loans and receivables
Loans and receivables are recognised initially at cost which represents fair value.
After initial recognition, financial assets are measured at amortised cost, using the
effective interest method less an allowance for impairment.
They are included in current assets, except for maturities greater than 12 months,
which are classified as non-current assets.
1.7.2 Financial liabilities
A financial liability is a contractual obligation to deliver cash or another financial
asset to another entity. The financial liabilities of the entity are trade and other
payables as reflected on the face of the statement of financial position and the
notes thereto.
There are two main categories of financial liabilities, the classification based on how
they are measured. Financial liabilities may be measured at:
Fair value through surplus or deficit; or
Amortised cost
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 41
Financial liabilities that are measured at fair value through surplus or deficit are
stated at fair value, with any resulted gain or loss recognised in the statement of
financial performance. Any other financial liability should be classified as financial
liabilities that are not measured at fair value through surplus or deficit and are initially
measured at fair value, net of transaction costs. Other financial liabilities are
subsequently measured at amortised cost using the effective interest method, with
interest expense recognised on an effective yield basis.
1.8. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
The entity makes estimates and assumptions concerning the future. The resulting
accounting estimates will, by definition, seldom equal the related actual results.
Estimates and judgements are continually evaluated and are based on historical
experience and other factors, including expectations of future events that are
believed to be reasonable under the circumstances. The estimates and assumptions
that have a significant risk of causing a material adjustment to the carrying amounts
of assets and liabilities within the next financial year are discussed below.
1.8.1 Provision for impairment of receivables
An estimate for the impairment of receivables is made when collection of the full
amount is no longer probable. The provision for impairment debt shall be calculated
on trade receivables only. The total impairment provision of the entity shall be
calculated either by individual debtor or at least per risk category.
1.9. VAT & POSSIBLE EXEMPTIONS
The entity is exempt from VAT registration. However, if any funding is received that
requires the entity to register as a VAT Vendor, such application will be lodged.
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 42
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand
2015
R’000
2014
R’000
2. Cash and cash equivalents
Cash and cash equivalents consist of:
Bank balance 304 224
304
224
Credit quality of cash at bank and short term deposits, excluding cash on hand
Cash and cash equivalents comprise cash and short-term, highly liquid investments
that are held with registered banking institutions with maturities of three months or
less and that are subject to insignificant interest rate risk, the carrying amount of
these assets approximates to their fair value.
3. Payables from exchange transactions
Trade payables 58 5
58 5
Trade and other payables are classified as a financial liability. The carrying amount
of trade and other payables transactions approximate their fair value.
4. Revenue
4.1 Revenue from non-exchange transactions
Transfers and Subsidies received 221 210
Other operating income – Rebate: audit fees 30 57
251 267
4.2 Revenue from exchange transactions
Interest Income
14
11
265
278
5. Audit fees
External audit 122 107
122
107
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 43
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand
2015
R’000
2014
R’000
6. Cash generated from operations
Surplus before taxation 27 28
Adjustments for:
Interest received (14) (11)
Changes in working capital:
Trade and other receivables - -
Trade and other payables 53 (43)
66
(26)
7. Administrative expenses
Advertising 5 -
Bank charges 1 1
Entertainment 21 16
Stationery and printing 2 4
29
21
8. Members fees
Barker M. 2 2
Chetty R. Prof. 5 6
De Stadler M. 3 2
Fransman W. 2 2
Fredericks I. 1 2
Olivier M. 3 3
Ralarala M. Dr. 3 1
Theys H. 2 2
Wyngaard H. 1 2
22
22
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 44
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand
2015
R’000
2014
R‟000
9. Other operating expenses
Language promotion projects* 20 43
Printing & publications * 35 49
Subscriptions 4 -
Translations - 2
Travel & subsistence 5 6
64 100
10. Related parties
Relationships
Primary funder Department of Cultural Affairs and Sport
Strategic partner Western Cape Cultural Commission
Strategic partner Heritage Western Cape
Secondary funder National Treasury
Nature of relationship
Officials of the Department of Cultural Affairs and Sport in the Western Cape fulfill
the executive and administrative functions associated with the Western Cape
Language Committee.
The entity occupies the accommodation of the Department of Cultural Affairs and
Sport and has access to the use of their assets and security service provided by the
Department of Community Safety.
National Treasury subsidised the audit fees of the Western Cape Language
Committee.
Related party transactions
Income received from related parties
Department of Cultural Affairs and Sport 221 210
National Treasury 30 57
11. Risk Management
Market risk
The entity‟s activities expose it to a variety of financial risks: market risk (fair value
interest rate risk, cash flow interest rate risk), credit risk and liquidity risk.
The entity is not exposed to market risk, due to it being required to settle creditors
within 30 days of receiving an invoice as required by the treasury regulations and the
PFMA.
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 45
2015 2014
Figures in Rand R’000 R’000
Liquidity risk
Liquidity risk is the risk that the entity will not be able to meet its financial obligations
as they fall due. In terms of its borrowing requirements, the entity ensures that
adequate funds are available to meet its expected and unexpected financial
commitments. All outstanding accounts payable balances are due within 30 days of
the reporting date.
Sensitivity analysis
At 31 March 2015, if the interest rates on variable rate financial instruments had been
1% higher/lower with all other variables held constant, post tax profit for the year
would have been R2 255 higher/lower.
Interest rate risk
The entity‟s risk profile consists of fixed and floating rate loans and bank balances
which exposes the entity to fair value interest rate risk and cash flow interest rate risk
and can be summarized as follows:
Financial Assets
Trade and other receivables are at a fixed rate. Management manages interest rate
risk by negotiating beneficial rates on floating rate loans and where possible using
fixed rate loans.
Management also has a policy balancing the interest on asset loans with the interest
payable on liabilities.
Cash flow interest rate risk
Financial Current Due in less
than one
year
Due in
one to
two
years
Due in
two to
three
years
Due in
three
to four
years
Due
after
five
years
Instrument
Normal credit terms
Cash in current
banking institutions - 304 - - - -
Trade and other
payables - (58) - - - -
Extended credit terms - - - - - -
Net amount -
246 - - - -
Past due but not - - - - - -
provided for
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 46
2015 2014
Figures in Rand R’000 R’000
Credit risk
Credit risk refers to the risk that the counterparty will default on its contractual
obligations resulting in financial loss to the entity. The entity has adopted a policy of
only dealing with creditworthy parties.
Credit risk consists mainly of cash deposits, cash equivalents, derivative financial
instruments and trade debtors. The entity only deposits cash with major banks with
high quality credit standing and limits exposure to any one counter-party.
No credit limits were exceeded during the reporting period, and management does
not expect any losses from non-performance by these counterparties.
Maximum exposure to Credit Risk
The entity‟s exposure to credit risk with regards to loans and receivables is limited to
the amounts on the balance sheet.
WESTERN CAPE LANGUAGE COMMITTEE
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 2
ISIQULATHO
ISIGABA A: IINKCUKACHA JIKELELE .......................................................................................................................... 3
1 IINKCUKACHA JIKELELE ZEQUMRHU LOLUNTU ............................................................................................. 4
2 ULUHLU LWEZIFINYEZO ...................................................................................................................................... 4
3 IMBULAMBETHE KASIHLALO ............................................................................................................................. 5
4 ISISHWANKATHELO SONEGUNYA LOKUNIKA INGXELO .............................................................................. 7
5 INGXELO YOXANDUVA NOKUQINISEKISA UKUCHANEKA KWENGXELO YONYAKA ............................... 8
6 ISISHWANKATHELO ESICWANGCISIWEYO .................................................................................................... 9
6.1 Umbono .................................................................................................................................................. 9
6.2 Umnqophiso ........................................................................................................................................... 9
6.3 Iimpawu zentsulungeko ....................................................................................................................... 9
6.4 Iinjongo ezijoliswe kwiziphumo ezicwangcisiweyo ......................................................................... 9
7 AMAGUNYA OMTHETHO NAMANYE ............................................................................................................. 9
8 UBUME BESEBE ................................................................................................................................................. 11
ISIGABA B: IINKCUKACHA ZOMSEBENZI ................................................................................................................. 12
1 INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZICWANGCISWE KWANGAPHAMBILI ................... 13
2 UKUHLAHLELWA KWEEMEKO ........................................................................................................................ 13
2.1 Imo yonikezelo lweenkonzo .............................................................................................................. 13
2.2 Imo yequmrhu loluntu ........................................................................................................................ 13
2.3 Iinguqu eziphambili zotshintsho kuphuhliso lomgaqo-nkqubo kwakunye nowiso-mthetho . 13
2.4 Iinjongo ezijolise kwiziphumo ezicwangcisiweyo .......................................................................... 13
3 IINKCUKACHA ZOMSEBENZI NGOKWENKQUBO / NGOKOMSEBENZI / NGOKWENJONGO .............. 15
4 UKUQOKELELWA KWERHAFU ........................................................................................................................ 15
4.1 Utyalo-mali olukhulu mo yonikezelo lweenkonzo ....................................................................... 135
ISIGABA C: ULAWULO LUKARHULUMENTE ............................................................................................................... 16
1 INTSHAYELELO ................................................................................................................................................. 17
2 IIKOMITI ZOMSEBENZI ...................................................................................................................................... 17
3 ISIGQEBA ESISEMAGUNYENI ......................................................................................................................... 17
4 IKOMITI YEELWIMI YENTSHONA KOLONI ...................................................................................................... 17
5 ULAWULO LOKUSEMNGCIPHEKWENI .......................................................................................................... 21
6 ICANDELO LOLAWULO LWANGAPHAKATHI .............................................................................................. 21
7 UPHICOTHO LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO ZINCWADI ................................................ 21
8 UKUHAMBELANA NEMITHETHO NEMIGAQO .............................................................................................. 22
9 URHWAPHILIZO NOBUQHOPHOLOLO ......................................................................................................... 22
10 UKUNCIPHISA UKUBA NEDOLO ..................................................................................................................... 23
11 INDLELA YOKUZIPHATHA ................................................................................................................................ 23
12 IMIBA YEMPILO, YOKHUSELEKO NEYOKUSINGQONGILEYO ..................................................................... 23
13 UNOBHALA WENKAMPANI/WEBHODI ......................................................................................................... 23
14 UXANDUVA LOLUNTU ..................................................................................................................................... 23
15 INGXELO YOPHICOTHO-ZINCWADI ............................................................................................................. 24
ISIGABA D: ULAWULO LWEZABASEBENZI ................................................................................................................. 25
1 INTSHAYELELO ................................................................................................................................................. 26
2 AMANANI OKONGAMELA EZABASEBENZI .................................................................................................. 26
ISIGABA E: IINKCUKACHA ZEMALI ........................................................................................................................... 27
1 INGXELO YOMPHICOTHI-ZINCWADI JIKELELE KWIPALAMENTE YEPHONDO LENTSHONA KOLONI
KWIKOMITI YEELWIMI YENTSHONA KOLONI ................................................................................................ 28
2 INKCAZO YEMEKO YEMALI ............................................................................................................................ 29
3 INKCAZO YENDLELA ESEBENZE NGAYO IMALI ........................................................................................... 30
4 INKCAZO YEENGUQU KWII-ASETHI SELE ZITSALIWE EZINYE IIMALI ........................................................... 31
5 INKCAZO YOKUSETYENZISWA KWEMALI .................................................................................................. 32
6 INKCAZO YOKUTHELEKISWA KOHLAHLOLWABIWO-MALI KUNYE NEZONA ZIXA-MALI......................... 33
7 UKULUGELELANISWA KWEZONA ZIXA-MALI NGOKUTHELEKISWAYO KUNYE NEZONA ZIXA-MALI
KWIINKCAZO ZEMALI ..................................................................................................................................... 34
8 AMANQAKU KWIINKCAZO ZONYAKA ZEMALI .......................................................................................... 35
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 3
ISIGABA A: IINKCUKACHA JIKELELE
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 4
1 IINKCUKACHA JIKELELE ZEQUMRHU LOLUNTU
IGAMA ELIBHALISWE NGALO IKomiti yeeLwimi yeNtshona Koloni
UBUME BEQUMRHU IQumrhu loLuntu
UBUME BEMISEBENZI NEMISEBENZI EPHAMBILI Ukubek‟esweni ukusetyenziswa kweelwimi ezintathu
ezisemthethweni zeNtshona Koloni; ukubek‟esweni
ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni;
nokunika iingcebiso kuMphathiswa wePhondo nonoxanduva
lwemicimbi yeelwimi neBhodi yeeLwimi yoMzantsi Afrika
(iPanSALB) kwimiba yeelwimi echaphazela iphondo.
INOMBOLO ELIBHALISWE NGALO Ayikho
IDILESI ABAKUYO 3rd floor, Protea Assurance Building
Greenmarket Square
Cape Town
8001
IDILESI YEPOSI Private Bag X9067
Cape Town
8000
IINOMBOLO ZOMNXEBA 021 483 9677
IINOMBOLO ZEFEKSI 021 483 9673
IDILESI YE-IMEYILE [email protected]
IDILESI YEWEBHUSAYITHI www.westerncape.gov.za
ABAPHICOTHI-ZINCWADI BANGAPHANDLE UMphicothi-zincwadi Jikelele woMzantsi Afrika
IBANKI ELIYISEBENZISAYO Nedbank
UNOBHALA WENKAMPANI/IBHODI Ayikho
2 ULUHLU LWEZIFINYEZO
AFS Annual Financial Statements
DCAS Department of Cultural Affairs and Sport
D: ERM Directorate Enterprise Risk Management, Department of the Premier
DotP Department of the Premier
ERM Enterprise risk management
ERMCOM Enterprise Risk Management Committee
GRAP Generally Recognised Accounting Practice
King III King Report on Corporate Governance, 2009
MEC Member of the (Provincial) Executive Council
NTPSRMF National Treasury Public Sector Risk Management Framework
PanSALB Pan South African Language Board
PERSAL Personnel Salary System
PFMA Public Finance Management Act, 1999
PLCs Provincial language committees
PRAESA Project for the Study of Alternative Education in South Africa, University of Cape Town
RWOPS Remunerative Work Outside the Public Service
SASL South African Sign Language
SCOPA Standing Committee on Public Accounts
WCG Western Cape Government
WCLC Western Cape Language Committee
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 5
3 IMBULAMBETHE KASIHLALO
Amalungelo eelwimi angundoqo kwindlela abantu abaphila ngayo kuzo zonke
iinkalo zobomi naphakathi koluntu olukhululekileyo. Ngoko ke ilungelo leelwimi
alahlukanga kumanye amalungelo oluntu. Xa engekho la malungelo oko kuthetha
ukuba xa engekho la malungelo kukho ucalucalulo. Kungenxa yoku ke iKomiti
yeeLwimi yeNtshona Koloni isebenzela ukufezekisa umsebenzi wayo:
okukubek‟esweni ukusetyenziswa kweelwinmi ezintathu ezisemthethweni (isiAfrikansi,
isiNgesi nesiXhosa) nokunika iingcebiso kuMphathiswa wePhondo neBhodi yeeLwimi yoMzantsi Afrika (iPanSALB) kwimiba yeelwimi kwiphondo.
IKomiti yeeLwimi iziqaphele iindlela ezininzi zokuchaza ukuba yintoni ilungelo
leelwimi, ingqininisa kwilungelo lokwazi nokuthatha inxaxheba ngokugcweleyo
kuluntu oluthetha iilwimi ezininzi. Umzekelo wezinto ezinokwenziwa kukunika intetho,
kuquka amaxwebhu aya eluntwini afumaneke ngazo zontathu iilwimi ezisemthethweni zephondo,
kubekwe izalathisi kwiindawo nakumaziko oluntu abhalwe ngazo zontathu iilwimi ezisemthethweni,
kusetyenziswe iilwimi zephondo kusasazo kukhuthazwe nokukufunda ngazo zonke iilwimi kuquka
noLwimi lokuThetha ngeZandla loMzantsi Afrika.
Ingxaki ngolwimi elinobunganga nelo licinizelekileyo kukuba elo linobunganga liyabanqanda abantu
ukuba bangasebenzi ngokukhululekileyo nangempumelelo kwezemfundo nasekuhlaleni. Ukuvela
kwesiNgesi njengolwimi elinobunganga kurhulumente, kusasazo, kwimfundo ephezulu nakuluntu oko
kuqatshelwe, ngokuhambelana nokuba iilwimi ezingaqatshelwayo „kuzwelonke‟ zihamba ziphelelwe
lixesha zingabinabo ubunganga nomgangatho ophakamileyo njengezinye iilwimi. Kufanele
kuqatshelwe ukuba nangona uMzantsi Afrika uneelwimi ezilishumi elinanye ezisemthethweni nje akukho
siqinisekiso sokuba abasebenzisi bezi lwimi banalo ilungelo leelwimi: apho iilwimi zabo zibonakala njalo
okanye abasebenzisi bazo bevuna iziqhamo zokusebenzisa ngokukhululekileyo iilwimi zabo kuluntu
olukhululekileyo. Umsantsa ophakathi kweelwimi ezithethwa luluntu nolwimi lobunganga
olusetyenziswayo kwimfundo noluntu udala ubunzima obukhulu bokwakha nokugcina inkululeko yeli
xesha isebenza kokukuko.
Umngeni esijongene nawo ngoku kwiphondo ngulowo wokudiliza imiqobo ebangela ukuba uluntu
lungakwazi ukuthatha inaxheba kwizinto ezithile kuba zingakwazi ukuthetha iilwimi ezinobunganga.
Amatyala angenisiwe apho abantu ingakumbi abo basuka kuluntu ebeluhlelelekile ngaphambili,
behlangana nobunzima kumaziko ezempilo, kwizikhululo zamapolisa, i-arhente zentlalontle yoluntu
namasebe karhulumente, ngenxa yokuba amagosa karhulumente awafumenanga uqeqesho
olusisiseko lokukwazi ukuthetha iilwimi zabantu ababanika iinkonzo. Ezi meko zingasombululeka
ngokuba sikuqonde ukuthethwa kweelwimi ezininzi kuluntu olulwimi-ninzi, abasebenzi baxhotyiswe
ngezakhono zokuthetha ezinye iilwimi ngenjongo zokusa inkonzo ebantwini abakwilizwe
elikhululekileyo. Le miqobo kufanelwe ibonwe njengeyophula ilungelo lomntu ukuba abantu abakwazi
ukufumana iinkonzo zabo ngeelwimi zabo kuba iilwimi zabo zijongelwe phantsi.
Uqwalaselo olumandla kufanele lwenziwe olumalunga nolwimi olongezelelweyo kufanele lwenziwe
ezikolweni ngenjongo yokuphakamisa ukusetyenziswa kweelwimi ezininzi. Ubuhlakani beKomiti
yeeLwimi neprojekthi ekhuthaza ukuthethwa kweelwimi ezininzi iNal‟ibali ngowona mzekelo ucacileyo
nendlela esizibophelele ngayo njengendlela eya empumelelweni kwimfundo nengqiqo eyiyo,
nokwenza izinto zibelula kwimpilo yasekuhlaleni yokukhuthazwa kokuthethwa kwezinye iilwimi
ngabantu abatsha. Kuyachulumancisa kwakhona ukwazi ukuba iMbasa yephondo ebalulekileyo
kaNeville Alexander ukuba yaphunyelelwa yiKusasa Project, ngemisebenzi yabo yobuchule
yokufundisa abantwana bamabanga aphantsi ngokusebenzisa iilwimi okukumgangatho ophezulu.
Uluntu kufanele luqinisekise ukuba imfundo enikezwa abantwana yileyo ikumgangatho ophezulu
womgaqo-siseko wokuphakamisa ukuthethwa kweelwimi ezininzi. Ukuba phantsi komgangatho
wemfundo kubantwana besikolo ingakumbi abo basuka kwiindawo ezihluphekayo nebezihlelelekile
ngaphambili, oko kuvisa intliziyo ebuhlungu kakhulu. Kufanele singavumi ukuba ilahlelwe bucala indima
ebelulekileyo yokufundisa iilwimi: oko kudodobalisa ukuphuhla nempumelelo yabantwana bethu.
Eli xesha ibilixesha apho mna njengoSihlalo belinempumelelo lekomiti enemisebenzi. Ndichulumancile
kukuthenjwa ngurhulumente wephondo kwakunye namalungu ekomiti. Ndiwuqaphele kakhulu
umsebenzi omhle owenziwa yiNkonzo yeeLwimi yeSebe leMicimbi yeNkcubeko neMidlalo, ingakumbi
ngokunika ingqalelo kumgaqo-nkqubo weelwimi kwimisebenzi yeCandelo loGuqulelo, uHlelo noToliko
kunye neCandelo loPhunyezo loMgaqo-nkqubo weeLwimi. Umsebenzi wenu uqinisekisa ukuba uluntu
lwaseNtshona Koloni luyazifumana iinkonzo ngelwimi ezintathu ezisemthethweni. Ndikuqaphela
ngokuzingca ukuphakanyiswa koLwimi lokuThetha ngeZandla loMzantsi Afrika ngokuthi kwenziwe
iinkqubo zokwazisa nemisebenzi yokuphuhlisa olu lwimi. Enkosi kakhulu kumalungu ekomiti ngokuzinikela
Njing. Rajendra Chetty
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 6
nangokuba ngamaqabane emsebenzini ngexesha lam lokuba ngusihlalo nangokuzinikela kwenu
kumalungelo eelwimi abo bonke abantu beNtshona Koloni.
“If you talk to a man in a language he understands, that goes to his head. If you talk to him in
his own language that goes to his heart.” Nelson Mandela
_____________________
UNjing. Rajendra Chetty
USihlalo:
IKomiti yeeLwimi yeNtshona Koloni
29 KuCanzibe 2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 7
4 ISISHWANKATHELO SONEGUNYA LOKUNIKA INGXELO
IKomiti yeeLwimi yeNtshona Koloni (iWCLC) liqumrhu loluntu elisebenza phantsi
kweSebe leMicimbi yeNkcubeko nemiDlalo (iDCAS). Ibhaliswe njengoShedyuli 3,
kwiSigaba C sequmrhu loluntu lephondo ngomhla wo-1 kweyeSilimela 2001
ngokoMthetho iPublic Finance Management Act, ka-1999 (uMthetho 1 ka-1999)
kwaye usungulwe ngokoMthetho iWestern Cape Provincial Languages Act
(uMthetho 13 ka-1998). Ukusebenza kwawo kuhambelana nesicwangciso-qhinga
seminyaka emihlanu kwakunye nesicwangciso sokusebenza sonyaka.
IKomiti yeeLwimi yeNtshona Koloni nesebenzisana neeNkonzo zeeLwimi
elicandelwana leDCAS. Bathe baququzelela isemina yoLwimi lokuThetha
ngeZandla ngoka-2014. Injongo yalo msitho ibikukufakana imilomo nemibutho
yeZithulu nabanye abathathi nxaxheba kuboniswana ngeendlela ezizizo
zokubonelela abasebenzisa uLwimi lokuThetha ngeZandla loMzantsi Afrika
ngeenkonzo ezibafaneleyo apha kwiphondo. Amasebe karhulumente ephondo, imibutho engekho
phantsi korhulumente (NGOs), izikolo zabazizithulu, amaziko emfundo ephezulu kwakunye nooSozilwimi
bathabathe inxaxheba kulo msitho. Ingxelo epheleleyo neneziphakamiso iqulinqiwe kwaye
kwakusungulwa neqelana labamele le mibutho kunyaka-mali ozayo ngenjongo yokuphuhlisa
isicwangciso ekwakusetyenzwa ngaso kuLwimi lokuThetha ngeZandla eNtshona Koloni.
Ukuze kwenziwe igunya elisemthethweni ekwakusetyenzwa ngalo ngenjongo yobek‟esweni uMgaqo-
nkqubo weeLwimi, kwenziwe uphando kwiSebe leNkulumbuso kulo nyaka esihlolwa kuwo. Iziphumo
zoku neziphakamiso zakuqwalaselwa yiKomiti yeeLwimi kwaye iKomiti iyakwenza ezayo iziphakamiso
eziya kwiSebe leNkulumbuso. Unyaka-mali ka-2015/2016 iya kuba ngunyaka weshumi wokuphunyezwa
koMgaqo-nkqubo weeLwimi. Uphando lokubek‟esweni inkqubela yokuphunyezwa komgaqo-nkqubo
luyakwenziwa kuwo onke amasebe karhulumente.
Imali eyabiweyo esuka kwizimali ezivotelweyo ithe yadluliselwa ukusuka kwaDCAS isiya kwiKomiti
yeeLwimi ukuze loo mali yenze imisebenzi yekomiti. Ukwabiwa kwezimali ilawulwe kakuhle
ngokwemimiselo ebimiselwe ukusebenzisa loo mali.
Ixesha lokusebenza le Komiti yeeLwimi liyaphela ngomhla wama-31 eyeThupha 2015. Indlela eyazisa
uluntu yokuchonga amanye amalungu sele iqaliwe kwaye imizamo eyiyo yokwenziwa ukuqinisekisa
ukuba abaziZithulu bayamelwa.
_______________________________
Jane Moleleki
OneGunya lokuNika iNgxelo:
IKomiti yeeLwimi yeNtshona Koloni
29 kuCanzibe 2015
Jane Moleleki
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 8
5 INGXELO YOXANDUVA NOKUQINISEKISA UKUCHANEKA KWENGXELO YONYAKA
Ngokolwazi lwam nakoko ndikholelwa kuko, ndiqinisekisa oku kulandelayo:
Zonke iinkcukacha neemali ezichazwe kwingxelo yoNyaka zizizo ngokweNgxelo yeMali
yoNyaka ephicothiweyo nguMphicothi-zincwadi Jikelele.
Ingxelo yoNyaka igqibelele, ichanekile kwaye akukho zinto zikhutshiweyo.
Ingxelo yoNyaka ilungiswe ngokwezikhokelo ezikwingxelo yoNyaka njengoko zikhutshwe
nguNondyebo weSizwe.
Ingxelo yeMali yoNyaka (Isigaba E) ilungiswe ngokwemigangatho yeGRAP eya kwiKomiti
yeeLwimi eNtshona Koloni.
Onegunya lokunika ingxelo unoxanduva lokwenza amalungiselelo eengxelo zemali zonyaka
nezigqibo ezithathiweyo ngezi nkcukacha.
Onegunya lokunika ingxelo unoxanduva lokuseka nokuphumeza inkqubo yolawulo
lwangaphakathi olwenzelwe ukubonelela ngesiqinisekiso esifanelekileyo ngokunyaniseka
nokuthembeka kweenkcukacha zomsebenzi, iinkcukacha zezabasebenzi neeNgxelo zeMali
zoNyaka.
Abaphicothi-zincwadi bangaphandle bayabandakanywa ukuvakalisa uluvo lwabo
oluzimeleyo ngeeNgxelo zeMali zoNyaka.
Ngokoluvo lwam, le ngxelo yoNyaka ibonakalisa imisebenzi, iinkcukacha zomsebenzi, iinkcukacha
zezabasebenzi nemicimbi yemali yeKomiti yeeLwimi yeNtshona Koloni kunyaka-mali ophela ngomhla
wama-31 kweyoKwindla ngowama-2015.
Ozithobileyo
________________________________
Jane Moleleki
Onegunya lokunika ingxelo kwiKomiti yeeLwimi yeNtshona Koloni
29 KuCanzibe 2015
__________________________
UNjing. Rajendra Chetty
USihlalo weKomiti yeeLwimi yeNtshona Koloni
29 KuCanzibe 2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 9
6 ISISHWANKATHELO ESICWANGCISIWEYO
6.1 Umbono
Ukuxhotyiswa kwabo bonke abantu baseNtshona Koloni ngokolwimi; ukukhuthazwa kokunikwa
kwesidima somntu ngokuhlonela iilwimi zabanye nokukhuthaza ukuthethwa kweelwimi ezininzi.
6.2 Umnqophiso
Ukuhlola ukusetyenziswa kweelwimi ezintathu ezisemthethweni zaseNtshona Koloni; ukuhlola
ukuphunyezwa koMgaqo-nkqubo weeLwimi zaseNtshona Koloni; nokucebisa uMphathiswa wePhondo
[ilungu (lePhondo) leBhunga lesiGqeba] elinikwe umsebenzi wokujongana nemiba yolwimi neBhodi
yeeLwimi zaseMzantsi Afrika (PanSALB) kwimiba yeelwimi echaphazela iphondo.
6.3 Iimpawu zentsulungeko
Ukunyaniseka, ukuba noxanduva, ukuzinikela emsebenzini, ukwazi ukuphendula nokukhathala.
6.4 Iinjongo ezijoliswe kwiziphumo ezicwangcisiweyo
Ukuhlola ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni nokubonelela ngeengcebiso
ezifanelekileyo kuMphathiswa wePhondo nakwiPanSALB.
7 AMAGUNYA OMTHETHO NAMANYE
IKomiti yeeLwimi yeNtshona Koloni (WCLC) isekwe ngokoMthetho weeLwimi zePhondo leNtshona
Koloni, ka-1998 (uMthetho we-13 ka-1998). I-WCLC ihlelwe kwiCandelo lesi-3, Isigaba C seziko loluntu
lephondo ngomhla woku-1 kweyeSilimela ngowama-2001 ngokoMthetho woLawulo lweeMali zoLuntu,
ka-1999 (uMthetho woku-1 ka-1999).
IziGunyaziso zoMgaqo-siseko
Icandelo Uxanduva ngqo lweKomiti yeeLwimi yeNtshona Koloni ukuqinisekisa
ukuhambelana nemithetho
UMgaqo-siseko waseMzantsi Afrika ka-1996
ICandelo le-6(3) nele-(4):
Ulwimi
IKomiti yeeLwimi yeNtshona Koloni (WCLC) ngokwemithetho neminye
imiqathango, kufuneka ilawule kwaye ihlole ukusetyenziswa kweelwimi
ezisemthethweni. Zonke iilwimi ezisemthethweni kufuneka zilingane kwaye
kufuneka zithathwe ngokulinganayo. I-WCLC, nentsebenziswano neSebe
leMicimbi yeNkcubeko nemiDlalo (DCAS), linoxanduva lokuhlola nokuvavanya
ukuphunyezwa koMgqo-nkqubo weeLwimi zePhondo leNtshona Koloni,
owamkelwe ngo-2005, kwaye kufuneka inike ingxelo kwiNdlu yowiso-mthetho
yePhondo leNtshona Koloni ngokwegunya layo kanye ngonyaka ubuncinane,
nokuxhasa iKomiti ngenkxaso yezolawulo nezimali.
ICandelo lama-30: Ulwimi
nenkcubeko
I-WCLC iququzelela amathuba okuba abantu baseNtshona Koloni basebenzise
amalungelo eelwimi zabo nenkcubeko yabo ngokweenkqubo neeprojekthi
abazenzayo nabazixhasayo.
ICandelo lama-31: Uluntu
oluneenkcubeko, iinkolo
neelwimi
I-WCLC kufuneka iqinisekise ukuba iinkqubo neeprojekthi ziyazihlonela iinkcubeko
ezahlukeneyo zabantu baseNtshona Koloni.
ICandelo lama-41: Imimiselo
yorhulumente
onentsebenziswano
nonxibelelwano lweenkalo
zikarhulumente
ezisebenzisanayo
I-WCLC isebenzisana nazo zonke iinkalo zikarhulumente ukusebenza
ngokwegunya labo.
IsiCwangciso sesi-4: Iindawo
ezisebenzayo zokubanako
kweMithetho ukusebenza
ngaxesha-nye eyeSizwe
neyePhondo
Umgaqo-nkqubo weelwimi nokulawulwa kweelwimi ezisemthethweni kukuba
amalungiselelo eCandelo lesi-6 loMgaqo-siseko lithetha ngokuhambelana
nemithetho yeNdlu yoWiso-mthetho yePhondo leNtshona Koloni:
I-WCLC isebenza kunye neSebe leMicimbi yeNkcubeko neMidlalo nemibutho
enxulumene norhulumente kwimiba yolwimi.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 10
Icandelo Uxanduva ngqo lweKomiti yeeLwimi yeNtshona Koloni ukuqinisekisa
ukuhambelana nemithetho
ICandelo le-195: Inqobo
zentsulungeko nemimiselo
esisiseko elawula ulawulo
lukarhulumente
Amagosa eDCAS anoxanduva lokusebenza ngokwesigunyaziso kwaye iWCLC
kufuneka iqinisekise ukuba izibonelelo zisetyenziswa ngokufanelekileyo, ngendlela
enoqoqosho nangempumelelo. Iinkqubo ezenziwa kwicandelo likarhulumente
kufuneka zenze kuxhamle uninzi ngendlela exabisa kancinci.
Umgaqo-siseko waseNtshona Koloni, ka-1997 (uMthetho woku-1 ka-1998)
ICandelo 5 Ngeenjongo zeWCLC:
Iilwimi ezisemthethweni, iAfikansi, isiNgesi nesiXhosa kufuneka zisetyenziswe; kwaye
ezi lwimi kufuneka zithathwe ngokulinganayo.
I-WCLC kufuneka ihlole ukusetyenziswa koLwimi lweAfrikansi, lwesiNgesi
nolwesiXhosa eNtshona Koloni.
I-WCLC kufuneka kwakho iphumeze imiqathango esebenzayo neqinisekileyo eza
kunceda kuphakanyiswe isimo nokuqhubela phambili ukusetyenziswa kweelwimi
zaseNtshona Koloni apho isidima sazo nokusetyenziswa kwazo kwakufudula
kungabonakali.
IziGunyaziso zoMthetho
Umthetho Isalathisi Uxanduva oluphambili lweWCLC
UMthetho
woLawulo
lweeMali
zikaRhulumente,
ka-1999
Woku-1 ka-
1999
I-WCLC ingenisa iingxelo rhoqo ngekota nangonyaka ngomsebenzi
abawenzileyo neengxelo zemali eziphicothiweyo ngokubhekisele kwiinjongo
ezicwangcisiweyo ekujoliswe kuzo kunyaka-mali ngamnye.
UMthetho
weBhodi
yeeLwimi
zaseMazantsi e-
Afrika, ka-1995
UMthetho
wama-59 ka-
1995
(ICandelo le-
8(a))
UMthetho weBhodi yeeLwimi zaseMazantsi e-Afrika, ka-1995 ubonelela iKomiti
yeeLwimi yePhondo (iiPLC) ukuba isekwe yiPanSALB, okanye iPanSALB inike
ingqalelo kwekhoyo iPLC njengeKomiti yeeLwimi yephondo yePanSALB. I-
PanSALB inika ingxelo ngomsebenzi weWCLC njengomsebenzi wePLC
yeNtshona Koloni. I-WCLC ibonelela iPanSALB ngeengcebiso kwimiba yolwimi
eNtshona Koloni.
UMthetho
weeLwimi
zePhondo
leNtshona Koloni,
ka-1998
UMthetho we-
13 ka-1998
(eNtshona
Koloni)
I-WCLC, phakathi kwezinye izinto, kufuneka:
Ibek‟esweni ukusetyenziswa kolwimi lweAfrikansi, lwesiNgesi nolwesiXhosa
nguRhulumente weNtshona Koloni;
yenze izindululo kuMphathiswa wePhondo nakwiNdlu yoWiso-mthetho
yePhondo ngayo nayiphi na imithetho ecetywayo okanye ekhoyo, izenzo
nomgaqo-nkqubo ochaphazela iilwimi zeNtshona Koloni;
ukukhuthaza imithetho-siseko yokusetyenziswa kweelwimi ezininzi;
ukukhuthaza ukuphuhliswa kweelwimi ebezifudula zihlelelekile;
ukucebisa uMphathiswa wePhondo neKomisihini yeNkcubeko eNtshona
Koloni ngemiba ephathelele neelwimi kwiPhondo; kunye
nokucebisa iPanSALB ngemiba ephathelele neelwimi eNtshona Koloni.
UMthetho
wokuSetyenziswa
kweeLwimi
eziseMthethweni,
ka-2012
UMthetho we-
12 ka-2012
Isebe ngalinye likarhulumente wesizwe, iziko loluntu lesizwe neshishini
likarhulumente wesizwe kufuneka:
lenze umgaqo-nkqubo wolwimi oluchaza malunga neelwimi
ezisemthethweni ezintathu eliza kuzisebenzisa ngokweenjongo
zikarhulumente;
lichaze ukuba liza kunxibelelana njani noluntu olusebenzisa ulwimi
lokuThetha ngezandla okanye olunye ulwimi olusemthethweni olungelulo
olusetyenziswa lisebe, liziko loluntu okanye lishishini likarhulumente
oluchazwe kumgaqo-nkqubo walo wolwimi; kunye
nokukhuthaza ukuhlonelana ngendlela elinganayo nokuthathwa
ngokulinganayo kweelwimi ezisemthethweni, kunye nokuququzelela
ukufikelela kwiinkonzo nakwiinkcukacha zabo.
UMphathiswa wesizwe onoxanduva lwemiba yeelwimi unokuseka amaqonga
eengxoxo oorhulumente abasebenzisanayo ngokusetyenziswa kweelwimi
ezisemthethweni ukuququzelela, ukulungelelanisa nokuhlola ukuphunyezwa
kwemigaqo-nkqubo yolwimi.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 11
Umthetho Isalathisi Uxanduva oluphambili lweWCLC
UMthetho iSouth
African
Language
Practitioners‟
Council Act, ka-
2014
UMthetho we-
8 ka-2014
Xa uMthetho iSouth African Language Practitioners‟ Council Act imiselwe, iya
kuba namagunya, amanye alawo magunya iya kuba kukubhalisa
ngokuselungelweni ooSozilwimi nokumisela indlela yokuziphatha kwabo
nokumisela indlela yokusebenza kooSozilwimi.
Izigunyaziso zoMgaqo-nkqubo
Umgaqo-nkqubo Inkcazo
Isakhelo soMgaqo-nkqubo
woLwimi weSizwe (ka-2003)
Lo mgaqo-nkqubo ubonelela ngesakhelo sesizwe sezicelo zamalungiselelo
ezigunyaziso zoMgaqo-siseko nezomthetho kuzo zonke iinkalo zikarhulumente,
kuquka neKomiti yeeLwimi yeNtshona Koloni. Ikwabeka imithetho-siseko
nokuphunyezwa kwezicwangciso ekufuneka zilandelwe.
UMgaqo-nkqubo weeLwimi
weNtshona Koloni
(upapashwe kwiGazethi
yePhondo njengePN 369/2001
yomhla wama-27 kweyeNkanga
ngowama-2001)
I-WCLC Inyanzeleke ihlole ukuphunyezwa kwalo mgaqo-nkqubo.
8 UBUME BESEBE
UMPHATHISWA WESEBE LEMICIMBI YENKCUBEKO
NEMIDLALO
INTLOKO YESEBE
IGOSA ELINIKA INGXELO
ISEKELA MLAWULI
UMNCEDISI-MLAWULI
OONOBHALA
IGOSA ELIYINTLOKO
LEZIMALI
INKXASO YEQUMRHU
LOLUNTU YICFO
IKOMITI YEELWIMI YENTSHONA
KOLONI
IKOMITI YESIGQEBA
IKOMITANA YOMGAQO-
NKQUBO WEELWIMI
IKOMITANA YOHLAHLELO NOPHANDO
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 12
ISIGABA B: IINKCUKACHA ZOMSEBENZI
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 13
1 INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZICWANGCISWE KWANGAPHAMBILI
UMphicothi-zincwadi Jikelele waseMzantsi Afrika wenza imigaqo efanelekileyo yophicothi-zincwadi
kwiinkcukacha zomsebenzi ukuqinisekisa ngokugqitywa kophicotho-zincwadi. Ukugqitywa kophicotho-
zincwadi ngomsebenzi kuthelekiswa neenjongo ezicwangciswe kwangaphambili ziqukise kwingxelo
yabalawuli, kukho izinto ezifunyanisiweyo ezichazwe phantsi kwesihloko seenjongo ezicwangciswe
kwangaphambili kwiNgxelo zecandelo leminye imithetho neemfuno zomthetho kwingxelo yoMphicothi
zincwadi.
Jonga kwiphepha lama-27 kwiNgxelo yengxelo yoMphicothi zincwadi, epapashwe kwisigaba E:
Iinkcukacha zeMali.
2 UKUHLAHLELWA KWEEMEKO
2.1 Imo yonikezelo lweenkonzo
Nangona iMithetho emibini emalunga neelwimi, uMthetho i-Use of Official Language Act, ka-2012
(uMthetho 12 ka-2012) noMthetho iSouth African Language Practitioners Council Act, ka-2014
(uMthetho 8 ka-2014), ayikhange ikuchaphazele ngqo ukusebenza kweKomiti yeeLwimi, le mithetho
idale imeko yokwazisa kwimiba emalunga nokusetyenziswa kweelwimi kunikezelo lweenkonzo
zikarhulumente. Amasebe kazwelonke, amaqumrhu oluntu kazwelonke namashishini oluntu
kazwelonke ngoku anyanzelekile ukuba asungule amacandelo eelwimi aze asebenzise nemigaqo-
nkqubo yeelwimi.
2.2 Imo yequmrhu loluntu
Le komiti ilawulayo iphelelwa lixesha ngomhla wama-31 kweyeThupha 2015. IKomti yeeLwimi entsha
yokonyulwa ngokoMthetho olawulayo.
2.3 Iinguqu eziphambili zotshintsho kuphuhliso lomgaqo-nkqubo kwakunye nowiso-mthetho
NgokoMthetho i-Use of Official Languages Act, ka-2012, amasebe kazwelonke, amaqurhu oluntu
kazwelonke namashishini oluntu kazwelonke acelwa ukuba apapashe uyilo lwemigaqo-nkqubo yawo
ukuze ukuntu luhlomle kuyo oko kwenzeke ekupheleni kwenyanga kaTshazimpuzi 2015. Lo mthetho
awuwachaphazeli amaphondo kodwa uMphathiswa kazwelonke onoxanduva lwemicimbi yeelwimi
wokusebenzisa ingqiqo eyiyo ukusungula iiforam zamasebe ezimalunga nemicimbi yeelwimi. UMthetho
iSouth African Language Practitioners‟ Council Act waphunyezwa ngowe-2014. Xa iBhunga sele
lisungulwe, ezinye zezinto eliyakuba namandla wokuzenza kukubhalisa nokunika oSozilwimi igunya
lokusebenza njengosozilwimi abasemthethweni, ukumisela indlela yokuziphatha kwabo nokumisela
indlela yokusebenza kwabo.
2.4 Iinjongo ezijolise kwiziphumo ezicwangcisiweyo
Injongo ecwangcisiweyo yeWCLC kukuhlola nokuphumeza uMgaqo-nkqubo weeLwimi weNtshona
Koloni nokunika iingcebiso ukuququzelela ukuphunyezwa kwale njongo
Zonke iinjongo ebezimiselwe ngokweSicwangciso sokuSebenza soNyaka ziphunyeziwe yiKomiti
yeeLwimi.
Injongo ejolise kwisiphumo
esicwangcisiweyo soku-1
Ukuhlola ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona
Koloni
Ingxelo yeNjongo Ukuququzelela ukuhlolwa kwempumelelo malunga neenjongo
zoMgaqo-nkqubo woLwimi kuRhulumente weNtshona Koloni
nokubonelela ngeengcebiso ezifanelekileyo.
3 IINKCUKACHA ZOMSEBENZI NGOKWENKQUBO / NGOKOMSEBENZI / NGOKWENJONGO
IKomiti yeeLwimi yeNtshona Koloni ikwazile ukuqhuba nokubekesweni uMgaqo-nkqubo weeLwimi
weNtshona Koloni nokwazisa ngeelwimi ezininzi. Isemina ibanjiwe ngeenjongo zokufakana imilomo
nemibutho kunye nabathathi nxaxheba malunga neendlela ezinokusetyenziswa ukumelana neemfuno
zabo basebenzisa ulwimi lokuThetha ngeZandla loMzantsi Afrika eNtshona Koloni. Amasebe
karhulumente, imibutho engekho ngaphantsi kukarhulumente iZikolo zabaziZithulu, amaziko emfundo
ephakamileyo kwakunye noosozilwimi bamasebe karhulumente bebesingathe lo msitho. Amalungu
ephaneli abamba ingxoxo esuka kule mibutho ilandelayo iNational Institute for the Deaf (NID), iSign
Language Education and Development (SLED) kunye neDeaf Federation of South Africa (DeafSA).
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 14
Kwashukuxwa imiba ephambili kakhulu nequka umba wokuba abantu abaziZithulu bazimele
ngokwabo bamele neemfuno zabo.
Uphando lokuphunyezwa koMgaqo-nkqubo weeLwimi kwiSebe leNkulumbuso kulo nyaka esikuwo
wohlolo. Ingxelo eneziphakamiso yothunyelwa kuMphathiswa wePhondo kunyaka-mali olandelayo.
IWCLC inegunya lokuxoxa imiba yeelwimi inike neengcebiso kwiPanSALB noMphathiswa wePhondo.
Koko intlanganiso zibanjiwe ngale mihla: 04 kweyeSilimela, 13 kweyeThupha, 12 kweyeNkanga kunye
neyomhla we-11 eyoMdumba 2015. Ikomiti zesigqeba zona zihleli ngomhla we-4 kweyeNkanga 2014
nentlanganiso yobuxhakaxhaka bale mihla yabanjwa kweyoKwindla 2015. IKomitana ejongene
nemicimbi yomgaqo-nkqubo weelwimi yahlala ngowe-9 kweyeKhala 2014 nolwe-4 kweyeKhala 2015.
Ezi ntlanganiso zijongene phakathi kwezinye izinto indlela yokwenza izinto yophando olungophunyezo
lomgaqo-nkqubo weelwimi nokufumana umntu onokwenza loo msebenzi. Intlanganiso edibanisa
zonke iikomitana ibanjiwe ngomhla we-12 kweyeNkanga 2015.
Iphulo lokuthethwa kweelwimi ezinini latshintshwa lasebenza njengelinika ingcebiso kuguqulelo nohlelo
lencwadana kaNal‟ibali esasazwa kulo lonke iphondo.
Injongo ecwangcisiweyo
Injongo
eCwangcisiwe
yo
Okona
kuPhunyeziwe
yo ngowama-
2013/14
Ekujoliswe kuko
okuCwangcisiwe
yo ngowama-
2014/15
Okona
kuPhunyeziwe
yo ngowama-
2014/15
Ukunxaxha koko
kuJoliswe kuko
okuCwangcisiwe
yo kokona
kuPhunyeziweyo
ngowama-
2014/15
Uluvo
ngokunxax
ha
Ukubekw‟esweni
nokucebisa
ukuphunyezwa
koMgaqo-
nkqubo
weeLwimi
weNtshona
Koloni
11 14 14 - -
Izalathisi zomsebenzi ophambili, ekujoliswe kuko okucwangcisiweyo nokona kuphunyeziweyo
Isalathisi
soMsebenzi
Okona
kuPhunyeziwe
yo ngowama-
2013/14
Ekujoliswe kuko
okuCwangcisiw
eyo ngowama-
2014/15
Okona
kuPhunyeziwe
yo ngowama-
2014/15
Ukunxaxha koko
kuJoliswe kuko
okuCwangcisiw
eyo kokona
kuPhunyeziweyo
ngowama-
2014/15
Uluvo
ngokunxax
ha
Inani
lophando/lamap
hulo okwazisa
uluntu ngonyaka
abek‟esweni
ukuphunyezwa
koMgaqo-nkqubo
weeLwimi
weNtshona Koloni
1 3 3 - -
Ukupapashwa
kwengxelo
yoNyaka yeWCLC
1 1 1 - -
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 15
Isalathisi
soMsebenzi
Okona
kuPhunyeziwe
yo ngowama-
2013/14
Ekujoliswe kuko
okuCwangcisiw
eyo ngowama-
2014/15
Okona
kuPhunyeziwe
yo ngowama-
2014/15
Ukunxaxha koko
kuJoliswe kuko
okuCwangcisiw
eyo kokona
kuPhunyeziweyo
ngowama-
2014/15
Uluvo
ngokunxax
ha
Ukucebisa
uMphathiswa
wePhondo,
iKomishini
yeNkcubeko
yeNtshona Koloni
neBhodi yeeLwimi
yoMzantsi Afrika
ngemiba yeelwimi
ngokweengxelo
neengxoxo
ezihlalelwa
kwiintlanganiso
zekota
9 10 10 - -
Isicwangciso sokulwa imiba yokusebenza nganeno kunokuba bekufanelwe
Akukho msebenzi unganeno kunalowo bekufanelwe wenziwe oye wafunyaniswa kunyaka ekwenziwe
ngawo ingxelo.
Utshintsho koko kujoliswe kuko okucwangcisiweyo
Akukho lutshintsho olwenziwe kunyaka ekwenziwe ngawo ingxelo.
Ukunxulumanisa umsebenzi nohlahlo lwabiwo-mali
Inkqubo/umsebenzi/injon
go
2014/15 2013/14
Ulwabiwo
-mali
Eyona
nkcith
o
Ukuchitha
(ngaphezulu)
/ nganeno
Ulwabiwo
-mali
Eyona
nkcith
o
Ukuchitha
(ngaphezulu)
/ nganeno
R’000 R’000 R’000 R’000 R’000 R’000
Iimpahla neenkonzo 233 238 (5) 222 293 (71)
Iyonke 233 238 (5) 222 293 (71)
4 UKUQOKELELWA KWERHAFU
Imithombo
yengeniso
2014/15 2013/14
Ulwabiwo-
mali
Eyona
nkcitho
Ukuchitha
(ngaphezulu)/
nganeno
Ulwabiwo-
mali
Eyona
nkcitho
Ukuchitha
(ngaphezulu)/
nganeno
R’000 R’000 R’000 R’000 R’000 R’000
Ukugqithiselwa
kweentlawulo 221 221 - 210 210 -
Enye ingeniso 12 44 32 12 68 56
Iyonke 233 265 32 222 278 56
4.1 Utyalo-mali olukhulu
Alukho.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 16
ISIGABA C: ULAWULO LUKARHULUMENTE
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 17
1 INTSHAYELELO
Ulawulo lukarhumente, nolawulo lomngcipheko kunye nokusebenza imimiselo oko kuzintsika ezintathu
ezisebenza kunye ukuze kuqinisekiswe ukuba iQumrhu loLuntu liyazifezekisa iinjongo zalo. Ukusebenza
ngokwemigaqo-nkqubo yeQumrhu loLuntu, imimiselo, imithetho nemimiselo nemisela ulawulo
lukarhulumente oluluqilima nolwaziwa njengesiseko esisiso sempumelelo yeQumrhu loLuntu.
Le ngxelo inika konke okumalunga nenkqubo zolawulo zikarhulumente ezimiselwe kwiQumrhu loLuntu.
2 IIKOMITI ZOMSEBENZI
Iikomiti zePalamente yePhondo eziye zongamela iWCLC yiKomiti esigxina yoKhuseleko loLuntu,
eyeMicimbi yeNkcubeko neMidlalo neKomiti esigxina yee-Akhawunti zikaRhulumente (SCOPA).
Ikomiti esisigxina yee-Akhawunti zoLuntu
Umhla
wokumanyelwa
koku
Umba oqwalaselwayo
4 EyeNkanga 2014 Ingxelo enikwa nguMphicothi-zincwadi Jikelele neKomiti yoPhicotho-zincwadi kwiNgxelo
yoNyaka yeKomiti yeeLwimi yeNtshona Koloni
18 EyoMdumba
2015
Ukwandlalwa kwengxelo yekota yoku-1, 2 neye-3 yeKomiti yeeLwimi yeNtshona Koloni
10 EyoKwindla 2015 Ulwandlalo lwe-APP nolwabiwo-mali lweKomiti yeeLwimi yeNtshona Koloni kunyaka-mali ka-
2015/16
3 ISIGQEBA ESISEMAGUNYENI
Iingxelo ezisibhozo zemali nezo zingezizo iinkcukacha zeMali zingeniswe kwisiGqeba esisemaGunyeni
kulo nyaka kwenziwa ngawo uhlolo
Ingxelo yoMsebenzi wekota 31 kweyeKhala 2014, 31 eyeDwarha 2014, 31 eyoMqungu 2015 neyama- 30
kuTshazimpuzi 2015.
Ingxelo yobekosweni
yasenyakeni
31 EyeKhala 2014, 31 eyeDwarha 2014, 31 eyoMqungu 2015 neyama- 30
kuTshazimpuzi 2015.
4 IKOMITI YEELWIMI YENTSHONA KOLONI
Ukubaluleka kwayo nenjongo yayo
Zonke iilwimi ezisemthethweni kufuneka zifane kwaye ziphathwe ngokulinganayo. IKomiti yeeLwimi
yeNtshona Koloni, ngentsebenziswano neSebe leMicimbi yeNkcubeko neMidlalo, linoxanduva
lokuhlola nokuvavanya ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni kwaye
kufuneka inike ingxelo kwiPalamente yePhondo leNtshona Koloni kanye ngonyaka ubuncinane.
Indima
Umthetho weeLwimi wePhondo leNtshona Koloni, ka-1998, ubonelela ukuba iWCLC kufuneka, phakathi
kwezinye izinto:
ihlole ukusetyenziswa kweAfrikansi, isiNgesi nesiXhosa nguRhulumente weNtshona Koloni;
yenze izindululo kuMphathiswa wePhondo nakwiPalamente yePhondo ngomthetho
ocetywayo okanye okhoyo, izenzo nomgaqo-nkqubo ojongene ngqo okanye ngendlela
engekho ngqo nolwimi eNtshona Koloni;
ikhuthazwe imithetho-siseko yokusetyenziswa kweelwimi ezininzi;
ikhuthaze ukuphuhliswa kweelwimi ebezifudula zingasiwa so;
ukucebisa uMphathiswa wePhondo neKomishini yeNkcubeko yeNtshona Koloni ngemiba
ephathelele nolwimi kwiPhondo; kunye
nokucebisa iPanSALB ngemiba yolwimi eNtshona Koloni.
Umqulu weBhodi
IKomiti yeeLwimi yeNtshona Koloni ayinawo umqulu osemthethweni kodwa inikwa isikhokelo
nguMthetho iWestern Cape Provincial Languages Act (uMthetho 13 ka-1998).
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 18
Ubume beKomiti yeeLwimi yeNtshona Koloni
Igama Isikhundla
(ngokoBume
beBhodi
yeZiko
loLuntu)
Umhla
abekwe
ngawo
Umhla
ayeke
ngawo
Iziqinisekiso anazo Apho agqwesa khona Umlawuli
weBhodi
Ezinye iiKomiti Inani
leentlanganiso
ezihlalelweyo
UMartin
Barker
Ilungu 1
kweyoMsintsi
2012
n/a BA Hons English;
University Education
Diploma (English and
Afrikaans)
Ukufundisa isiNgesi
kumgangatho wamabanga
aphezulu.
n/a IKomitana
yokuphumeza
uMgaqo-nkqubo
woLwimi
4
UMarguerite
Briers de
Stadler
Ilungu 1
kweyoMsintsi
2012
n/a BA, Higher Education
Diploma; Specialist
Diploma for People
with Disabilities;
Diploma in Translation;
MPhil
Igosa lesiGqeba: Vriende van
Afrikaans; liLungu: Afrikaanse
Taalraad; liLungu leKomiti
yoLawulo nomseki
weXhosAfrika Network
Afrikaanse
Taalraad
IKomitana
yokuphumeza
uMgaqo-nkqubo
woLwimi
6
UNjing.
Rajendra
Chetty
Usihlalo 1
kweyoMsintsi
2012
n/a PhD English Education;
MA South African
Literature; MBA
Umphandi kwezokufunda
nezolwimi, ingakumbi
kwimfundo ngesiNgesi; iLungu
leBhunga: kwi-English
Academy of Southern Africa.
n/a Isigqeba
seKomitana
yokuphumeza
uMgaqo-nkqubo
woLwimi
IKomitana
yoPhando
neyoHlahlelo
7
UWillem
Fransman Ilungu
1
kweyoMsintsi
2012
n/a National Diploma in
Laboratory Animal
Technology
Yimbongi epapashe imibongo;
umbhali wamabali
amafutshane; umbhali
walawo oonomathotholo
naweqonga; umbalisi-mabali;
umququzeleli wokubhala
usebenzisa izakhono.
n/a IKomitana
yokuphumeza
uMgaqo-nkqubo
woLwimi
2
Dr Izak
Fredericks
Ilungu 1
kweyoMsintsi
2012
n/a BA (Public Admin), LLB
(UWC), LLM (Harvard),
LLD (University of the
Western Cape)
Author: early language policy
for the Department of Justice
and Constitutional
Development; LLD thesis: "The
protection of languages and
of language rights in the South
African Constitution".
n/a IKomitana
yoPhando
neyoHlahlelo
2
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 19
Igama Isikhundla
(ngokoBume
beBhodi
yeZiko
loLuntu)
Umhla
abekwe
ngawo
Umhla
ayeke
ngawo
Iziqinisekiso anazo Apho agqwesa khona Umlawuli
weBhodi
Ezinye iiKomiti Inani
leentlanganiso
ezihlalelweyo
UMaria
Olivier
Usekela sihlalo 1
kweyoMsintsi
2012
n/a MA Afrikaans and
Netherlands
specialising in
translation and
Afrikaans language
acquisition; secondary
teaching diploma
Ilungu: Afrikaanse Taalraad;
Ilungu: kwiKomiti yesiGqeba,
weXhosAfrika Network;
UMlawuli: weWestern Cape
Labour Trust; Owayesakuba
lilungu: yeBhodi yeeLwimi
yeSizwe yesiBhulu;
wayesakuba liGosa lesiGqeba
eliPhezulu: leStigting vir
Bemagtiging deur Afrikaans
n/a IKomitana
yokuphumeza
uMgaqo-nkqubo
woLwimi
7
UGqr
Monwabisi
Ralarala
Ilungu 1
kweyoMsintsi
2012
n/a D Litt (African
Languages); MA
(African Languages);
BA Honours; Post
graduate Diploma:
Applied Language
Studies; Higher
Diploma in Education
Umququzelelo woLwimi
kwiZiko: eCape Peninsula
University of Technology;
uphuhliso lolwimi;
Umququzeleli wezixhobo
zokufundisa iilwimi ezininzi
(kuquka nezixhobo zamajelo
amaninzi) ngentsebenziswano
neengcali zezifundo
Umkomishina
weeNkundla
zamaLungelo
oLuntu
kwezoLwimi
IKomitana
yoPhando
neyoHlahlelo
6
UHendrik
Theys Ilungu
1
kweyoMsintsi
2012
n/a Doctorate: "Algemene
Taalwetenschap"
(Utrecht, Netherlands);
BA; Higher Diploma in
Education, BEd
Ofundisa ulwimi nomhlohli
wolwimi, Trustee: Stigting vir
Bemagtiging deur Afrikaans;
ilungu lesiGqeba: Afrikaanse
Taalraad
yePanSALB IKomitana
yoPhando
neyoHlahlelo
4
UMaletsatsi
Wotini Ilungu
1
kweyoMsintsi
2012
n/a Diploma in Labour
Law; Certificate in
facilitation, conflict
and management
Umcebisi wkezolawulo
kummandla weenkcubeko
ezininzi
n/a IKomitana
yokuphumeza
umgaqo-nkqubo
woLwimi
0
UHeindrich
Wyngaard Ilungu
1
kweyoMsintsi
2012
n/a National Diploma in
Journalism; Certificate
in Project
Management
Owayesakuba ngumhleli
omkhulu: kwiDie Burger and
Rapport; Umbhali
opapashileyo wamabali
namanqaku; Owayesakuba
lilungu lesigqeba: Afrikaanse
Skrywersvereniging; Usekela
sihlalo: Suidooster Kunstefees
Suidoosterfees
Media 24
Rachel‟s Angels
Trust
Collection
Museum
IKomitana
yoPhando
neyoHlahlelo
1
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 20
Iikomiti
Ikomiti Inani leentlanganiso
ezibanjiweyo
Inani lamalungu Amagama amalungu
Iintlanganiso ezipheleleyo 4 10 UGqr. Monwabisi Ralarala
UGqr. Izak Fredericks
UMaria Olivier
UHendrik Theys
UHeindrich Wyngaard
UNjing. Rajendra Chetty
UMartin Barker
UMarguerite Briers de Stadler
UWillem Fransman
UMaletsatsi Wotini
Isigqeba 2 2 UNjing. Rajendra Chetty
Maria Olivier
IKomitana yoPhando
neyoHlahlelo
1 5 UNjing. Rajendra Chetty
UGqr. Izak Fredericks
UHendrik Theys
UHeindrich Wyngaard
UGqr. Monwabisi Ralarala
IKomitana
yokuPhunyezwa
koMgaqo-nkqubo
woLwimi
3 6 UNjing. Rajendra Chetty
UMartin Barker
UMarguerite Briers de Stadler
UWillem Fransman
UMaletsatsi Wotini
UMaria Olivier
Ukuhlawulwa kwamalungu eWCLC
Kukonke okuzuzwayo ngomsebenzi ngabo baziziphatha-mandla nokweminye imithetho namanye amaziko kuchazwa
nguMphathiswa wezeMali kwiSetyhula kaNondyebo wePhondo. Umlinganiselo kaSihlalo yi-R381 ngeyure, okaSekela-
sihlalo yi-R258 ngeyure ze amalungu ibeyi-R218 ngeyure.
Igama
Umvuzo
R’000
Enye imbuyekezo
(intlawulo
yezothutho
nokunye)
R’000
Iyonke
R’000
M Barker 2 1 3
R Chetty 5 1 6
B de Stadler 3 1 4
W Fransman 2 - 2
I Fredericks 1 - 1
M Olivier 3 - 3
M Ralarala 3 1 4
H Theys 2 1 3
H Wyngaard 1 - 1
Iyonke 22 5 27
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 21
5 ULAWULO LOKUSEMNGCIPHEKWENI
Onegunya lokunika ingxelo (AA) yeQumrhu loLuntu uthatha uxanduva lokuphumeza ulawulo lokusemngciphekweni
loShishino (ERM) ngokweSakhelo solawulo lokusemngciphekweni kwiCandelo likaRhulumente likaNondyebo weSizwe
(PSRMF) neCandelo lolawulo lokusemngciphekweni loShishino (D:ERM) kwiSebe leNkulumbuso (DoTP) ubonelela
ngeenkonzo zenkxaso ecwangcisiweyo kwiQumrhumloLuntu.
Ngokuhambelana neSakhelo solawulo lokusemngciphekweni kwiCandelo likaRhulumente likaNondyebo weSizwe
(PSRMF) nokuqhubela phambili ulawulo lokusemngciphekweni kwiQumrhu loluntu, uRhulumente weNtshona Koloni
(WCG) wamkele uMgaqo-nkqubo we-ERM ochaza phandle iinjongo ziphela zeWCG malunga ne-ERM. Iqumrhu
loluntu ithathele kulo isicwangciso-qhinga se-ERM esiphunyezwe ligosa elinika ingxelo ngowe-17 eyeKhala 2014, kunye
nesicwangciso sokuphumeza se-ERM, saphunyezwa ligosa wlinika ingxelo ngomhla we-18 kuCanzibe 2014.
IsiCwangciso soPhunyezo se-ERM nesiqalileyo ukusetyenziswa ngumgaqo-nkqubo we-WCG REM nesicwangciso-
qhinga se-ERM sequmrhu loluntu nesichaza indima nenxaxheba ethathwa lulawulo nabasebenzi ukulawula
umngcipheko kwiQumrhu loLuntu.
IQumrhu loLuntu lihlole imingcipheko ebalulekileyo nenokuthi ibe nobuzaza ekuphunyezweni kweenjongo zombini
zesicwangciso-qhinga nezo zomngcipheko weenkqubo, kokwekota nganye. Imingcipheko iqwalaselwe ngokohlobo
eyenzeka ngayo nomonakalo owenzayo (ezenzekelayo neyenziwayo) nezinye izinto ezithomalalisayo ekuvunyelenwe
ngazo ukucutha umngcipheko ude uye kumgangatho ovumelekileyo. Imingcipheko emitsha okanye evelayo
iqatshelwe kuhlolo ngokwekota.
IQumrgu loLuntu lisungule iKomiti yoLawulo loShishino oluseMngciphekweni (ERMCO) ukuncedisana negosa elinika
ingxelo ukuba likwazi ukusebenza imisebenzi elinoxanduva lwayo nemalunga nolawulo lomngcipheko. IKomiti
isebenza ngaphantsi kwemiqathango yokusebenza ephunyezwe liGosa elinika iNgxelo elikwiSebe leMicimbi
yeNkcubeko neMidlalo oko kusenziwa ngomhla we-17 kweyeKhala 2014. I-ERMCO iziphumezile izicwangciso-qhinga
neenkqubo ezibhalisiweyo ezinomngcipheko nekuphakanyiswe ukuba kuthathwe amanyathelo apho kuyimfanelo
khona.
IKomiti yoPhicotho-zincwadi inikeza uhlolo oluzimeleyo lweenkqubo zeQumrhu zolawulo lomngcipheko. IKomiti
yoPhicotho-zincwadi yanikwa ingxelo yekota ye-ERM kwakunye nenkcukacha zomngcipheko kwakunye neerejista
ukuze benze indima yabo ezimeleyo yohlolo. Uhlolo lweKomiti yoPhicotho-zincwadi eenkqubo zolawulo
lomngcipheko zihambelana nenkqubela yophunyezo lwesiCwangciso soPhunyezo soNyaka se-ERM nesicwangciso-
qhinga somngcipheko esijoliswe kwiQumrhu kwakunye neendlela zesicwangciso-qhinga zokulwa imingcipheko
ehambelana nayo.
6 ICANDELO LOLAWULO LWANGAPHAKATHI
Uxanduva lwalowo unegunya lokunika ingxelo ukuqhubeka lihlola livavanya ulawulo lwangaphakathi ukuqinisekisa
ukuba imisebenzi yolawulo ekhoyo iyasebenza, inempumelelo kwaye ayifihli nto kwaye ihlengahlengiswa rhoqo xa
kuyimfuneko. Ukuphumeza oku, iintlanganiso zolawulo oluphambili zekota noMphicothi-zincwadi Jikelele, nabalawuli
benkqubo beSebe leMicimbi yeNkcubeko neMidlalo noMphathiswa wePhondo. Le yinkqubo eqhubekayo
ukuqinisekisa ukuba iSebe lifumana uphicotho-zincwadi olungenachaphaza.
7 UPHICOTHO LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO ZINCWADI
Uphicotho-zincwadi lwangaphakathi lubonelela ngolawulo lweenkonzo ezizimeleyo, zesiqinisekiso esineenjongo
nezokunika iingcebiso esenzelwe ukongeza ixabiso nokuphucula imisebenzi yeQumrhu. Kufuneka lincedise iQumrhu
ukufezekisa iinjongo ngokuza neendlela eziqhuba kakuhle nezilungileyo ukuvavanya nokuphucula impumelelo
yoLawulo, uLawulo lokuseMngciphekweni neenkqubo zoLawulo. Le misebenzi ilandelayo iphambili yenziwa malunga
noku:
Ukuhlola nokwenza izindululo ezifanelekileyo zokuphucula inkqubo yolawulo ukuphumeza iinjongo zeQumrhu;
Ukuvavanya ukwanelisa nempumelelo kunye nokuba negalelo ekuphuculeni inkqubo yolawulo
lokusemngciphekweni;
Ukuncedisa iGosa eliNika iNgxelo ukugcina ulawulo olunempumelelo nolusebenzayo nokwenza izindululo
zokuqhubela phambili nokuphucula oku.
Ezi ziqinisekiso zilandelayo bezivunyiwe kwisiCwangciso soPhicotho-zincwadi sangaPhakathi soNyaka-mali ka-
2014/2015:
UPhicotho zincwadi olusebenzisa ubuxhakaxhaka bale mihla: SLIMS & PASTEL
Ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni
Ikomiti yophicotho-zincwadi isekwe njengeebhodi ezongameleyo, kubonelelwa ngokongamela okuzimeleyo
nolawulo, Ulawulo lokusemngciphekweni neenkqubo zolawulo kwiQumrhu, okuquka ukongamela noxanduva
olunxulumene noku:
Umsebenzi wophicotho-zincwadi ngaphakathi;
Umsebenzi woPhicotho-zincwadi ngaphandle (njengoko wenziwe nguMphicothi-zincwadi Jikelele
waseMzantsi Afrika);
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 22
Ukucwangcisa iimali nokunika iingxelo zequmrhu;
Umgaqo-nkqubo wocwangciso-mali wequmrhu;
Ukuphengulula ulawulo loMphicothi-zincwadi Jikelele waseMzantsi Afrika nengxelo yophicotho zincwadi;
Ukuphengulula uhlolo lwasenyakeni lwequmrhu;
Ulawulo lokusemngciphekweni kwiqumrhu;
Ulawulo lwangaphakathi;
Iinjongo ezicwangciswe kwangaphambili;
Iindlela zokuziphatha nophando lwasenkundleni.
Le theyibhuli engezantsi inika iinkcukacha ngamalungu ekomiti yophicotho-zincwadi:
Igama Iziqinisekiso anazo Olwangaphakathi
okanye
lwangaphakathi
Ukuba
sesangaphakathi
sesiphi isikhundla
akuso kwisebe
Umhla
angene
ngawo
Umhla
ayeke
ngawo
Inani
leentlanganiso
aye kuzo
UMnu
Ronnie
Kingwill
BCom, CTA, CA(SA) Lwangaphandle N/a 01
EyoMqungu
2013
N/a 8
UMnu
Mervyn
Burton
B Compt; B Compt
(Hons); CA(SA) Lwangaphandle
N/a 01
EyoMqungu
2012
01
EyoMqungu
2015
(Ithuba
lesibini)
N/a 8
UNksz Judy
Gunther
BCompt , Masters in
Cost Accounting,
CIA; AGA; CRMA
Lwangaphandle N/a 01
EyoMqungu
2013
N/a 8
UMnu Louw
van der
Merwe
CA(SA); ACMA; CIA;
CISA; CRMA Lwangaphandle
N/a 01
EyoMqungu
2013
N/a 8
UMnu
Francois
Barnard
BProc, BCompt
(Honours); Postgrad
Diploma in Auditing;
MComm (Tax);
CA(SA)
Lwangaphandle N/a 01
EyoMqungu
2013
N/a 5
8 UKUHAMBELANA NEMITHETHO NEMIGAQO
Iinkqubo, imigaqo-nkqubo neendlela zokwenza zikhona ukuqinisekisa ngokuhambelana nemithetho nemigaqo.
9 URHWAPHILIZO NOBUQHOPHOLOLO
Urhulumente weNtshona Koloni wamkele isiCwangciso sokulwa urhwaphilizo esiqinisekisa ukungahambelani
kwaphela kwePhondo norhwaphilizo nobuqhophololo. Iqumrhu livume isiCwangciso sokuThintela ubuqhophololo
nesicwangciso sokuphumeza ubuqhophololo esiphumeza isiCwangciso sokuThintela ubuqhophololo.
Iinkalo ezahlukeneyo zokuchaza ukurhaneleka korhwaphilizo nobuqhophololo zikhona kwaye zichazwe
ngeenkcukacha kwiNkqubo-qhinga yePhondo yokulwa uRhwaphilizo nesiCwangciso sokuThintela ubuQhophololo
kwiQumrhu. Umtyholwa ngamnye ofunyanwa liCandelo loPhando ngokufumana ubungqina uyashicilelwa
kwiNkqubo yokuLawula iTyala esetyenziswa njengesixhobo solawulo ukuchaza inkqubela eyenziweyo ngamatyala
anxulumene neQumrhu nokunika amanani kwiPhondo neQumrhu. Siyabakhusela abasebenzi abachaze
ukurhaneleka kwezenzo zobuqhophololo, zorhwaphilizo nezokweba ukuba lowo uchaziweyo ukhuselekile (umz.
akenzi ngokwentiyo). Ithuba lokungaziwa linikwa nabani na ofuna ukuchaza izenzo zobuqhophololo, zobusela
nezorhwaphilizo kwaye ukuba benze njalo, amagama abo agcinwa eyimfihlo ngumntu abamchazeleyo.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 23
Xa ubuqhophololo norhwaphilizo sele buqinisekisiwe emva kokuba uphando lugqityiwe, umsebenzi othathe
inxaxheba kwezo zenzo uza kululekwa. Kuyo yonke loo miba, ummeli weWCG oqhuba iinkqubo zoluleko kuza
kufuneka acebise ukugxothwa kwaloo msebenzi uchaphazelekayo. Ngeli xesha ubungqina besenzo solwaphulo-
mthetho bufunyanisiwe, umba wolwaphulo-mthetho uza kuchazwa kwiNkonzo yamaPolisa aseMzantsi Afrika.
Ekupheleni konyaka-mali, akukho miba ebikiweyo emalunga neQumrhu loLuntu.
10 UKUNCIPHISA UKUBA NEDOLO
I-WCLC iqinisekisa ukuba akukho dolo ngokunyanzelisa ukuba abantu bachaze oko bakwenzayo (ifomu yeWCBD4)
iyafumaneka kuye nabani na ongabhaliswanga kwiiNkcukacha zababoneleli ngeenkonzo yeNtshona Koloni. Phambi
kokuba kwenziwe umsebenzi nomboneleli weenkonzo obhalisiweyo kuvimba weenkcukacha, uyajongwa
kuqinisekiswe ukuba i-WCBD4 ayikho ngaphezu konyaka ubudala.
UNondyebo wePhondo uncedisa amaqumrhu anciphise ukuba nedolo apho abanini nabalawuli beenkampani
besebenzela urhulumente weNtshona Koloni. Oku kwenziwa ngokubonelela ngeenkcukacha zePERSAL (Inkqubo
yokuHlawulwa kwabasebenzi) malunga nabasebenzi bakarhulumente ababhaliswe njengabanini okanye abalawuli
beenkampani. Iziko liqinisekisa ukuba abo bantu bafumana ileta yokuba bangawenza umsebenzi ohlawulwayo
ongaphandle komsebenzi wabo (RWOPS) phambi kokwenza umsebenzi.
Iziko alikafumani mntu wenza idolo kubaboneleli beenkonzo. Ukuba elo dolo belifunyanisiwe, umba ubuza kuthathwa
njengomsebenzi woLawulo lwezibobenelo zokusebenza ezinobuqhophololo, emva kophando umboneleli weenkonzo
ebeza kuthathwa “njengongazokhethwa” ukuba ngumboneleli weenkonzo.
11 INDLELA YOKUZIPHATHA
Umgaqo-nkqubo ophunyezwe yiDCAS uquka neWCLC. Injongo yendlela yokuziphatha kukukhuthaza umgangatho
ophezulu wokuziphatha ngendlela echubekileyo emsebenzini. I-WCLC izama ukuhambelana noko kuqulathwe
kwiiNdlela zokuziphatha. Abasebenzi bayaziswa ngendlela yokuziphatha, phakathi kwezinye izinto, ngokuboniswa
kujikeleziswe kufundiswe abasebenzi abatsha ngeSebe. Iindlela zokuziphatha zinikwe bonke abasebenzi
njengesikhumbuzo sokuqhubeka bekhuthaza umgangatho ophezulu weendlela zokuziphatha emsebenzini. Xa oko
kuqulathwe kwiindlela zokuziphatha kusaphulwa, abalawuli basebenzisa indlela yokululeka kangangoko benako.
Ezona zenzo zimbi zisiwa kwiZiko leeNkonzo eziHlanganisiweyo (kwiCandelo eliNxulumene nezabasebenzi) ukuba
ukuqhutywe iinkqubo ezisesikweni zoluleko.
Ukwangeza, amalungu eKomiti yeeLwimi yeNtshona Koloni ayanyanzeleka ukuba atykitye futhi bawulandele
umgaqo wendlela yokusebenza emalunga noxanduva abafanele ukuba balwenze.
12 IMIBA YEMPILO, YOKHUSELEKO NEYOKUSINGQONGILEYO
Umgaqo-nkqubo njengoko uphunyezwe yiDCAS uquka neWCLC. Imiba yempilo nokhuseleko nayo iyaqwalaselwa
ngokwenziwa kohlolo rhoqo ngenyanga kuNdlunkulu weDCAS nohlolo lophicotho-zincwadi lonyaka kuzo zonke
ezinye ii-ofisi. Abalawuli kuzo zonke ii-ofisi baye bachongwa njengabaququzeleli abajongene nokusemngciphekweni
kwimpilo nakukhuseleko, amagosa aququzelela ezokhuseleko, abanika uncedo lokuqala nabalwi mlilo ze
baqeqeshwe.
Ukujonga ukusebenza kwezicimi-mlilo nokwazi ukubaleka xa kusitsha kwenziwa rhoqo ngonyaka kwii-ofisi ezikumbindi
wesiXeko saseKapa ngentsebenziswano neSebe loKhuseleko loLuntu neSebe lolawulo lokusemngciphekweni
kwiiNtlekele kwisiXeko saseKapa nokunika uluvo kuzo zonke iinkqubo ezenziwayo.
Iintlanganiso zempilo nokhuseleko emsebenzini zibanjwa rhoqo ngekota nabalawuli abakumgangatho ophezulu
ukuxoxa ngemiba yempilo, yokhuseleko neyokusingqongileyo.
Ukwenziwa kweenkqubo zokwazisa uluntu ngempilo nokhuseleko ngonyaka zenze abantu abakwiziko bazi ngakumbi
ngoku. Iziko liphumeze inkqubo yolawulo lwenkukuma. Inkukuma iyaqokelelwa ilahlwe rhoqo ngonyaka.
13 UNOBHALA WENKAMPANI/WEBHODI
Akakho.
14 UXANDUVA LOLUNTU
Alukho.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 24
15 INGXELO YOPHICOTHO-ZINCWADI
Siyavuya ukunikezela ngengxelo yemali yonyaka ophela ngomhla wama-31 kweyoKwindla ngowama-2015.
Uxanduva lweKomiti yoPhicotho-xincwadi
Ingxelo yeKomiti yoPhicotho-zincwadi eyenzileyo noxanduva lwayo kwiCandelo lama-51(1)(a) kuMthetho
wokuLawulwa kweeMali zikaRhulumente neMigaqo kaNondyebo 27.1. IKomiti yoPhicotho-zincwadi ikwanike iingxelo
zokuba yamkele iindlela ezizo zokwenza umsebenzi nezisemthethweni njengezo zeKomiti yoPhicotho-zincwadi
nelawula imicimbi yayo ngokuhambelana nemigqaliselo kwaye yenza uxanduva lwayo njengoko luqulathwe apha.
Ukuphumelela koLawulo lwangaphakathi
Iqumrhu lincedwa liSebe leMicimbi yeNkcubeko neMidlalo kwaye akukho kusilela kulawulo lwangaphakathi okuye
kwachazwa kwinqanaba leQumrhu.
Uawulo lonyaka neeNgxelo zokwenziwa kwemisebenzzi yeKota
IQumrhu linike ingxelo ngenyanga nangekota kuNondyebo wePhondo ngokweemfuno zePFMA.
IKomiti yoPhicotho yanelisekile sisiqulatho nobulunga beengxelo zokusebenza nezimali ngekota ezilungiselelwe liGosa
eliNika iNgxelo yeQumrhu kunyaka ophantsi kohlolo.
Ukuvavanywa kweengxelo zeMali zoNyaka
Ikomiti yophicotho-zincwadi yenze oku:
ihlole yaze yaxoxa iiNgxelo zeMali zoNyaka eziphicothiweyo njengoko zichazwe kwingxelo yonyaka
noMphicothi-zincwadi Jikelele woMzantsi Afrika kunye neGosa eliNika iNgxelo;
ihlole iinkqubo zeQumrhu ukuqinisekisa uthotyelo nalapho kufaneleke khona oku kuchaziwe kwiingxelo
zonyaka zezimali
ihlole iinkqubo zeQumrhu ukuqinisekisa ukuthobelana nommiselo nezibonelelo zolawulo;
ihlole ulwazi kwiinjongo ezilungiswe kwakuqala njengoko kuchaziwe kwingxelo yonyaka;
ihlole uhlengahlengiso lwezinto eziziphumo zophicotho zincwadi lweQumrhu loLuntu;
ihlole yaze yathi apho kufanelekileyo yacebisa utshintsho kwingxelo yezimali ekhoyo njengoko ichaziwe
liQumrhu loLuntu kwinyanga ezintandathu eziphela ngomhla wama-30 kweyoMsintsi 2014.
UPhicotho-zincwadi lwangaphakathi
IKomiti yoPhicothi-zincwadi ihlala inenkxalabo ngokubakho kwezibonelelo zophicotho zincwadi lwangaphakathi
ezaneleyo ukuqinisekisa ukuba yonke indawo enomngcipheko ophezulu iyaqwalaselwa. Ezi ndlela zokusebenza
ezidityanisiweyo zakuqhubeka zisetyenziswa ziqwalasele izibonelelo zophicotho zincwadi lwangaphakati kwiindawo
ezinomngcipheko omkhulu.
Ingxelo yoMphicothi-zincwadi Jikelele
Sisihlolile isicwangciso sophunyezo seQumrhu loLuntu siqwalasele imicimbi yophicotho eyayiphakanyiswe kunyaka
odlulileyo kwaye sanelisekile kuba le micimbi ilungisiwe njengoko ichaziwe nguMphicothi-zincwadi Jikelele.
IKomiti yoPhicotho-zincwadi idibene noMphicothi-zincwadi Jikelele neQumrhu loLuntu ukuqinisekisa ukuba akukho
miba ingasonjululwanga esusela kuphicotho olwenziwayo.
IKomiti yoPhicotho-zincwadi iyangqinelana kwaye iyalwamkela uluvo loMpicothi-zincwadi Jikelele woMzantsi Afrika
malunga neengxelo zemali zonyaka, kwaye icebisa ukuba iingxelo zezimali zonyaka eziphicothiweyo mazamkelwe ze
zifundwe kunye nengxelo yoMphicothi-zincwadi Jikelele woMzantsi Afrika.
Umbulelo
IKomiti yophicotho-zincwadi ingathanda ukugqithisa umbulelo wayo kuLawulo lweQumrhu loLuntu, uMphicothi-
zincwadi Jikelele neSebe loQinisekiso ngeMisebenzi ngentsebenziswano nolwazi abalunikezeleyo ukuqinisekisa ukuba
siyayinikezela le ngxelo.
__________________________
Ronnie Kingwill
USihlalo weKomiti yoPhicotho-zincwadi weNtlanganisela yeNtlalo
IKomiti yeeLwimi yeNtshona Koloni: URhulumente weNtshona Koloni
11 kweyeThupha 2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 25
ISIGABA D: ULAWULO LWEZABASEBENZI
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 26
1 INTSHAYELELO
IKomiti yeeLwimi yeNtshona Koloni ichongwe ngomhla woku-1 kweyoMsintsi ngowama-2012 ukuba isebenze iminyaka
emithathu. UMthetho weeLwimi zePhondo leNtshona Koloni, ka-1998 wenza amalungiselelo amalungu alishumi
achongwa kuba kungakhange kubekho ochongiweyo ukuba amele uLwimi lokuThetha ngezandla oye
wafumaneka.
Umdla weelwimi zaseNtshona Koloni zime ngolu hlobo lulandelayo:
IAfrikansi imelwe ngamalungu amane;
isiXhosa simelwe ngamalungu amathathu;
IsiNgesi simelwe ngamalungu amabini; kunye
Nezo lwimi bezifudula zingaselwa so nezo zeli zimelwe lilungu elinye.
Xa sele zizalisiwe izithuba ezikhoyo, iSASL iza kumelwa lilungu elinye.
2 AMANANI OKONGAMELA EZABASEBENZI
La manani achazwe kwingxelo yoNyaka yeSebe leMicimbi yeNkcubeko neMidlalo.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 27
ISIGABA E: IINKCUKACHA ZEMALI
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 28
1 INGXELO YOMPHICOTHI-ZINCWADI JIKELELE KWIPALAMENTE YEPHONDO LENTSHONA KOLONI
KWIKOMITI YEELWIMI YENTSHONA KOLONI
Intshayelelo
1. Ndiziphicothile iingxelo zemali zeKomiti yeeLwimi eNtshona Koloni ezibekwe kwiphepha 29 ukuya kwelama-45,
eziquka Ingxelo yobume bemali ukuza kuma ngomhla wama-31 kweyoKwindla ngowama-2015, ingxelo
yokusebenza kwemali, Ingxelo yotshintsho kwii-asethi eziseleyo, ingxelo yokusetyenziswa kwemali nengxelo
yokuthelekiswa kwezona mali nezabiweyo kunyaka ophelayo, kunye namanqaku, aquka isishwankathelo
semigaqo-nkqubo yocwangciso-mali nezinye iinkcukacha ezinika ingcaciso.
Uxanduva lonegunya lokunika ingxelo kwiingxelo zemali
2. OGunyaziselwe ukuba noXanduva unoxanduva lokulungiselela ingxelo engenamkhethe yezi nkcazo zemali
ngokuhambelana neMigangatho yaseMzantsi Afrika yeMisebenzi yoBalo-mali eQwalaselwayo Jilelele (SA
Standards of GRAP), iimfuno zoMthetho waseMzantsi Afrika oyiPublic Finance Management Act, ka-1999
(AUMthetho Nomb. 1 ka-1999) (PFMA) necandelo 19(5) loMthetho weeLwimi zeNtshona Koloni, 1998 (uMthetho
we-13 ka-1998) (WCPLA), nolo lawulo lwangaphakathi njengoko onegunya lokunika ingxelo eqinisekisa ukuba
lubalulekile ukwenza amalungiselelo eengxelo zemali ezikhululekileyo nezingenazimpazamo, nokuba kungenxa
yobuqhophololo okanye yempazamo.
Uxanduva lomphicothi-zincwadi Jikelele
3. Uxanduva lwam kukuvakalisa uluvo ngezi ngxelo zemali ngokubhekisele kuphicotho lwam. Ndilwenzile
uphicotho-zincwadi ngokuhambela neMigangatho weSizwe kuPhicotho-zincwadi. Loo migangatho ifuna ukuba
ndihambelane neemfuno zeendlela zokuziphatha, ndicwangcise ndenze uphicotho-zincwadi ndifumanise
isiqinisekiso esifanelekileyo ukuba ingana iingxelo zemali azinazi izinto ezingafanelekanga na.
4. Uphicotho-zincwadi luquka imigaqo yokusebenza ukufumana ubungqina malunga neemali noko kuchaziweyo
kwiingxelo zemali. Imigaqo ekhethiweyo ixhomekeke kwizigqibo zomphicothi-zincwadi, kuquka ukuvavanywa
koko kusemngciphekweni kwiziphene kuxwebhu lwengxelo yemali, nokuba kungenxa yobuqhophololo okanye
yeempazamo. Ukwenza olo vavanyo loko kusemngciphekweni, umphicothi-zincwadi uqwalasela ulawulo
lwangaphakathi olufanelekileyo lolungiselelo lwequmrhu loluntu kunye nengxelo ngokupheleleyo yeenkcazo
zemali ukuze kwenziwe iinkqubo zophicotho-zincwadi ezifanelekileyo kwezo meko, kodwa ke kungekuko
okwenjongo yokuchaza uluvo ekuphumeleleni kolawulo lwangaphakathi lwequmrhu loluntu. Uphicotho-zincwadi
lukwaquka ukuvavanywa kokufaneleka kwemigaqo-nkqubo yokucwangciswa kwemali esetyenziswayo
nokufaneleka koqikelelo lokucwangciswa kwemali olwenziwe ngabalawuli, kunye nako konke okubonakaliswe
kwingxelo zemali.
5. Ndikholelwa ukuba ubungqina bophicotho-zincwadi endibufumeneyo banele kwaye bufanelekile ukuba ndinike
uluvo ngoko ndikufumanisileyo kuphicotho-zincwadi lwam.
Uluvo
6. Ngokoluvo lwam, iingxelo zemali zibonisa ngokupheleleyo, kuwo onke amaxwebhu, zibonakalisa ubume bemali
beKomiti yeeLwimi yeNtshona Koloni ukuza kuma ngomhla wama-31 kweyoKwindla ngowama-2015, nomsebenzi
wemali nokusetyenziswa kwemali kunyaka ophelileyo, ngokuhambelana neMigangatho yaseMzantsi Afrika
yeGRAP neemfuno zePFMA neWCPLA.
Ingxelo ngezinye iimfuno zomthetho nezolawulo
7. Ngokuhambelana nePublic Audit Act yoMzantsi Afrika, 2004 (uMthetho No. 25 ka-2004) (PAA) nangokwesaziso
jikelele esikhutshiweyo, Ndinoxanduva lokunika ingxelo koku ndikufumanisileyo kwiinkcukacha zomsebenzi
ezichaziweyo ndizithelekisa neenjongo ezicwangciswe kwangaphambili ngeenjongo ezikhethiweyo ezibekwe
kwingxelo yomsebenzi wonyaka, ukungahambelani nomthetho nolawulo lwangaphakathi. Injongo yovavanyo
lwam ibikukuchonga izinto ezifunyenweyo njengoko kuchazwe phantsi kwesihlokwan ngasinye kodwa ingekuko
ukuqokelela ubungqina ukucacisa isiqinisekiso sale micimbi. Ngoko ke, Andivezi uluvo okanye isiphelo kule
micimbi.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 29
Iinjongo zangaphambili
8. Ndenze iinkqubo ukuze ndifumane ubungqina malunga nokuba lulutho kunye nokuthembeka kweenkcukacha
kwingxelo yomsebenzi wenjongo ekheithiweyo elandelayo echazwe kwingxelo yomsebenzi wonyaka yequmrhu
likarhulumente yonyaka-mali ophele ngowama- 31 kweyoKwindla 2015:
Injongo: ukubeka esweni nokucebisa ngokuphunyezwa komgaqo-nkqubo weelwimi zentshona
koloni kwiphepha 13
9. Ndivavanye iinkcukacha zomsebenzi ochaziweyo ndiwuthelekisa nazo zonke iindlela ezibonisa ukuba luncedo
nokuthembeka.
10. Ndivavanye ukuba luncedo nokuthembeka kweenkcukacha zomsebenzi ezichaziweyo ukuqinisekisa ukuba
zihambelana nemithetho-siseko kaNondyebo weSizwe kwingxelo yoNyaka nokuba ingaba umsebenzi
ochaziweyo awutshintshi kwiinjongo ezicwangcisiweyo. Ndenze novavanyo ukuqinisekisa ukuba ingaba izalathisi
noko kujoliswe kuko kuchazwe kakuhle, kuqinisekisiwe, kugqalile, kunokuthelekiswa, kunamaxesha kwaye
kufanelekile, ngokweSikhokelo solawulo iinkcukacha zomsebenzi wenkqubo kaNondyebo weSizwe.
11. Ndihlole ukuthembeka kweenkcukacha zomsebenzi ochaziweyo ukuqinisekisa ukuba zifanelekile, zichanekile
kwaye zigqibelele.
12. Akukhange kubekho naziphi na izinto ezifumanekileyo ezibonakeleyo kwinkcukacha zomsebenzi ezinento
yokwenza nokuba lulutho nokuthembeka kwenkcukacha zomsebenzi ezichaziweyo kule njongo: ukubeka esweni
nokucebisa ngokuphunyezwa komgaqo-nkqubo weelwimi zentshona koloni kwiphepha.
Eminye imiba eyongeziweyo
13. Nangona ndingakhange ndichonge izinto ezifumanekileyo kwinkcukacha zomsebenzi ochaziweyo ngenjongo
ekhethiweyo, ndifuna kuqwalaselwe lo mba ulandelayo:
Impumelelo yoko kujoliswe kuko okucwangcisiweyo
14. Qwalasela ingxelo yonyaka yokwenziwa komsebenzi ekwiphepha le-13 ukuze ufumane ulwazi ngempumelelo
yoko bekujoliswe kuko okugcwangciselwe unyaka lowo.
Ukuthobela imithetho nemimiselo
15. Ndenze iinkqubo ukuze ndifumane ubungqina bokuba iqumrhu loluntu liyithobele imithetho kunye nemimiselo
esetyenziswayo ephathelele kwimiba yemali, ulawulo lwemali kunye neminye imiba efana nayo. Andikhange
ndichonge nayiphi na imeko yokungathobeli ebonakalayo kwimiba ethile kwimithetho nemimiselo engundoqo
esetyenziswayo kwisaziso jikelele esikhutshwe ngokwePAA.
Ulawulo lwangaphakathi
16. Ndiluthathe ulawulo lwangaphakathi njengoluhambelanayo nophicotho-zincwadi lwam, ingxelo yomsebenzi
wonyaka kunye nokuthobela imithetho nemimiselo. Andikhange ndibone zintswelo kulawulo lwangaphakathi.
EKapa
29 July 2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 30
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
2. INKCAZO YEMEKO YEMALI ukususela ngowama-31 kweyoKwindla yama-2015
Amanani ngokweRandi
Amanqaku
2015
R’000
2014
R’000
Ii-ASETHI
Ii-Asethi zangoku
Imali nezinye izinto ezifana nemali 2 304 224
II-ASETHI ZIZONKE 304 224
AMATYALA
Amatyala angoku
Urhwebo nezinye izinto ezihlawulwayo 3 58 5
AMATYALA EWONKE 58 5
II-ASETHI SELE ZITSALIWE EZINYE IIMALI
Intsalela efunyenweyo 246 219
ZIZONKE II-ASETHI SELE ZITSALIWE EZINYE
IIMALI
304
224
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 31
IKOMITI YEELWIMI YENTSHONA KOLONI
IINKCAZO ZEZIMALI ZONYAKA
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
3. INKCAZO YENDLELA ESEBENZE NGAYO IMALI kunyaka ophele ngowama-31 kweyoKwindla
yama-2015
Amanani ngokweRandi
Amanqaku
2015
R’000
2014
R’000
INGENISO
Ingeniso kuthengiselwano
olungatshintshiselaniyo
4.1 251 267
Ingeniso kuthengiselwano
olutshintshiselanayo
4.2 14 11
INGENISO IYONKE
265
278
INKCITHO
Iimali zophicotho-zincwadi 5 (122) (107)
Iindleko zolawulo 7 (30) (21)
Iimali zamalungu 8 (22) (22)
Ezinye iinkcitho zokusebenza 9 (64) (100)
INKCITHO IYONKE
(238)
(250)
INTSALELA YONYAKA
27
28
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 32
IKOMITI YEELWIMI YENTSHONA KOLONI
IINKCAZO ZEZIMALI ZONYAKA
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
4. INKCAZO YEENGUQU KWII-ASETHI SELE ZITSALIWE EZINYE IIMALI
Amanani ngokweRandi
Intsalela
efunyenweyo
R’000
Ulingano
luLonke R’000
Umncono ngowoku- 1 kuTshazimpuzi
wama-1 wama-2013
191 191
Intsalela yonyaka
28
28
Umncono ngowoku-01 KuTshazimpuzi
wama-2014
219
219
Intsalela yonyaka
27
27
Umncono ngowama-31 kweyoKwindla
yama-2015
246
246
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 33
IKOMITI YEELWIMI YENTSHONA KOLONI
IINKCAZO ZEZIMALI ZONYAKA
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
5. INKCAZO YOKUSETYENZISWA KWEMALI
Amanani ngokweRandi
Amanqaku
2015
R’000
2014
R’000
Ukusetyenziswa kwemali kwimisebenzi
eyenziweyo
Imali efunyenweyo 221 210
Imali ehlawulwe kubaxhasi nakubasebenzi (155) (236)
Imali eyenziweyo/(esetyenzisiweyo)
ekusebenzeni 6
66 (26)
Inzala efunyenweyo 14 11
Imali engenayo sele zitsaliwe ezinye iimali
/(ephumayo) kwimisebenzi eyenziweyo
80
(15)
Ukwanda kwimali sele kutsaliwe
/(kucutheka) kwimali nezinye izinto ezifana
nemali
80
(15)
Imali nezinye izinto ezifana nemali
ekuqaleni konyaka
224
239
Iyonke imali nezinye izinto ezifana nemali
ekupheleni konyaka
304
224
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 34
Inkcazelo
Uhlahlolwabi
wo-mali
nolokugqibe
la
ngokweeR’0
00
Ezona zixa-mali
ngokusekelwe
kuthelekiso
Ngokwee R’000
Umahluko
ngokwe
R’000
Umahluko
ngokwe
%
Ingcaciso yomahluko obonakalayo (ngaphezulu kwe-5%)
INGENISO
Udluliselo noNcediso-mali 221 221 - -
Inye ingeniso esebenzayo 0 30 30 100% Imbuyekezo wemali wophicotho-zincwadi evela kuNondyebo
weSizwe
Ingeniso yenzala 12 14 2 17% Isantya esinyikile sokunyuka kwemali.
INGENISO IYONKE 233 265 32
INKCITHO
Imali yamalungu 44 22 22 50% Iintlanganiso zilungiselweyo usuku oluphelelephelelo kodwa
ziqhuba iiyure ezimbalwa.
Inkcitho yolawulo 38 30 8 21% Indleko zokulawula izinto zokubhala namaphepha nopapasho
Iimali zophicotho-zincwadi 50 122 (72) (144%) Imali yoMphicothi-zincwadi Jikelele idlulile kuhlahlolwabiwo-
mali.
Ezinye iinkcitho
zokusebenza 101 64 37 37% Iprojkethi yelwimi irhoxiselwe kunyaka-mali wama-2016.
INKCITHO IYONKE 233 238 (5)
ISIPHUMO SELE ZITSALIWE
EZINYE - 27 27
Uhlahlo-lwabiwo oluvunyiweyo luquka ixesha eliqala kowoku-1 kuTshazimpuzi wama-2014 ukuya kowama-31 kweyoKwindla yama-2015.
Iinkcazo zemali zilungiselelwa ngokokongezwa kusetyenziswa ukwahlulwa kubume beenkcitho kwinkcazo yendlela esebenze ngayo imali.
Iinkcazo zemali ziyahluka kuhlahlolwabiwo-mali, nto leyo ivunywa ngokusebenzisa ulwahlulo olufanayo. Umahluko ongaphezu kwe-5%
ubonwa njengobalulekileyo kwaye ucaciswa kwiNgxelo yoThelekiso loHlahlolwabiwo-mali kunye neZona zixa ezingentla.
Ulungelelwaniso phakathi kwezona zixa-mali kuthelekiso njengoko kuchaziwe kwinkcazo kuthelekiso lohlahlolwabiwo-mali nesona sixa-mali
kwinkcazo yokusetyenziswa kwemali kwixesha eliphele ngowama-31 kweyoKwindla yama-2015 kuchazwa apha ngezantsi. Iinkcazo zemali
kunye namaxwebhu ohlahlolwabiwo-mali alungiselelwe eli xesha linye. Sikhona isiseko somahluko: uhlahlolwabiwo-mali lulungiselelwa
ngokusekelwe emalini zize iinkcazo zemali sisekelwe kukongezeleka.
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZEZIMALI ZONYAKA
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
6. INKCAZO YOKUTHELEKISWA KOHLAHLOLWABIWO-MALI KUNYE NEZONA ZIXA-MALI
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 35
AMANQAKU KWIINKCAZO ZEZIMALI ZONYAKA
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
7. UKULUGELELANISWA KWEZONA ZIXA-MALI NGOKUTHELEKISWAYO KUNYE NEZONA ZIXA-MALI
KWIINKCAZO ZEMALI
IKOMITI YEELWIMI YENTSHONA KOLONI
Inkcazelo Ukusebenza ngokwe-
R’000
Iyonke
R’000
Esona sixa-mali kuthelekiswa
njengoko ibonakalisiwe
kuhlahlolwabiwo-mali
nakweyona nkcazo yothelekiso
- -
Umahluko wesiseko 27 27
Umahluko wexesha - -
Umahluko wequmrhu - -
Esona sixa-mali kwinkcazo
yokusetyenziswa kwemali
27
27
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 36
IKOMITI YEELWIMI YENTSHONA KOLONI
8. AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
1. IMIGAQO-NKQUBO YOBALO-MALI
1. 1 UKUNIKEZELWA KWENKCAZO ZEMALI
Inkcazo zemali zilungiswe ngokuhambelana nale migaqo-nkqubo ilandelayo, esetyeziswe
ngokuhambelanayo kuzo zonke inkalo ezibonalayo, ngaphandle kokuba oko kubonakalisiwe.
Nangona kunjalo apho kukhona imfuneko nalapho kukho ingqiqo eyiyo, iinkcukacha
ezongezelweyo ziveziwe ukuphucula ukuba lulutho lweeNkcazo zeMali kunye nokuthobela
iimfuno zogunyaziso zoMthetho oyiPublic Finance Management Act, uMthetho woku-1 ka-1999
(njengoko uhlonyelwe nguMthetho wama-29 ka- 1999), kunye neMimiselo kaNondyebo
ekhutshwe ngokuhambelana nalo Mthetho.
1.1.1 Isiseko sokulungiselela
Iinkcazo zemali zilungiselelwe ngokuhambelana neMigangatho yeMisebenzi yoBalo
eQwalaselayo Jikele esebenzayo kubandakanya nayiphi na inkcazelo, izikhokhelo
nemikhomba-ndlela ekhutshwe yiBhodi yeMigangatho yoBalo-mali.
Iinkcazelo zemali zilungiselelwe phantsi kotshintsho lweendleko zembali ngaphandle kokuba
zivezwe kwimigaqo-nkqubo elapha ngezantsi. Imigaqo-nkqubo yobalo-mali elapha ngezantsi
isetyenziswe kwiQumrhu, ngokulandelelanayo kuwo onke amaxesha achaziweyo kwezi nkcazo
zemali, ngaphandle kokuba kuchazwe ngenye indlela.
Imigangatho yeGRAP esebenzayo yexesha lonika ingxelo:
GRAP ref. Inkcazelo GRAP ref. Inkcazelo
GRAP 1* Ukunikezwa kweNkcazo zeZimali GRAP 16* Iimpahla zotyalo-mali
GRAP 2* Inkcazo yokusetyenziswa kwemali GRAP 17* Umhlaba, Isityalo neziXhobo
GRAP 3*
Imigaqo-nkqubo yobalo-mali,
iiNguqu kuQikelelo neeMpazamo
kuBalo-mali
GRAP 18 Ukwenziwa kwengxelo okwahlulayo
GRAP 4*
Iziphumo zeeNguqu kumaQondo
oTshintshelwano lwaManye
aMazwe
GRAP 19* Izibonelelo, Amatyala aphathekayo ne-
asethi eziphathekayo
GRAP 5* Iindleko zokuBoleka GRAP 21* Ukuncitshiswa kwee-asethi eziNgenzi
Mali
GRAP 6* Iinkcazo zeMali eziDityanisiweyo
neZahlukeneyo GRAP 23
Ingeniso kuthengiselwano
olungatshintshiselaniso (Iirhafu nezinto
eziThunyelwayo)
GRAP 7* Utyalo-mali namaNxusa GRAP 24 Ukunikezelwa koHlahlolwabiwo-mali
kwiiNkcazo zeMali
GRAP 8* Inzala kumalinge aHlangeneyo GRAP 25 Iinzuzo zaBasebenzi
GRAP 9* Ingeniso kuthengiselwano
olutshintshiselanayo GRAP 26 Ukuncitshiswa kwee-asethi ezenza imali
GRAP 10*
Ukwenziwa kweNgxelo yemali
kuQoqosho oluNyukelwe kakhulu
ngamaxabiso emali
GRAP 27* Ezolimo (I-GRAP 101 ebuyiselwe
endaweni yayo)
GRAP 11* Izivumelwano zoKwakha GRAP 31 Ii-Asethi ezingenakuchukunyiswa (I-
GRAP 102 ebuyiselwe endaweni yayo)
GRAP 12* Uluhlu lweempahla yexabiso GRAP 100*
Ii-Asethi ezingezozangoku eziFunyenwe
ngokuThengisa nangeMisebenzi
eNgagqitywanga
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 37
GRAP 13* Ingqesho yomhlaba GRAP 103 Ii-Asethi zeLifa leMveli
GRAP 14* Imisitho emva koMhla wokwenza
iNgxelo GRAP 104 Izixhobo zeMali
GRAP 105
Udluliselo lwemisebenzi phakathi
kwamqumrhu aphantsi kolawu
oluqhelekileyo
*Njengoko kuqwalaselwe kwakhona
Imigangatho yeGRAP enokusetyenziswa ekuphuhlisweni umgaqo-nkqubo wobalo-mali:
GRAP ref. Inkcazelo
GRAP 32 Amalungiselelo emvume yenkonzo: Umnikeli
GRAP 108 Izinto ezifunyanwayo ezinokumiswa ngokomthetho
Imigangatho yeGRAP enokusetyenziswa ukuxela inkcukacha kwinkcazelo zezimali:
Inomb
yeGRAP
Inkcazelo
GRAP 20 Ukuzichaza kwaMaqela Anxulumeneyo *
* Inkcazelo yonyaka-mali sikuwo nokungatshintshi neminyaka yangaphambili, IPSAS 20
yayisetyenziselwa ukuxela umbutho onxulumeneyo.
Ukulungiselelwa kweenkcazo zemali ngokuhambelana nemisebenzi yeGRAP kufuna ukuba
abalawuli benze izigqibo, uqikelelo kunye nocingelo oluchaphazela ukusetyenziswa
kwemigaqo-nkqubo kunye nezixa-mali ezichaziweyo zee-asethi namatyala, ingeniso kunye
nenkcitho.
Uqikelelo nocingelo lubhekiselele kumava embali kunye nezinye izinto ezahlukeneyo
ekukholeleka ukuba zinengqiqo phantsi kweemeko, iziphumo eziza kwenza isiseko sokwenza
izigqibo malunga nokufumana iimpawu zentsulungeko zee-asethi namatyala angekacaci
kwabanye oovimba. Ezona ziphumo zingahluka kolu qikelelo. Uqikelelo kunye nocingelo
olusekelweyo luphinda lujongwe ngokuqhubekayo. Uhlaziyo kuqikelelo lobalo-mali
luqwalaselwa kunyaka apho uqikelelo luhlaziywa khona xa uhlaziyo luchaphazela kuphela loo
nyaka okanye kunyaka wohlaziyo neminyaka ezayo xa uhlaziyo luchaphazela iminyaka
yangoku kunye neminyaka ezayo..
1.1.2 Inkcazo yokusetyenziswa kwemali ingalungiselelwa kuphela ngokuhambelana nendlela
ethe ngqo.
1.1.3 Iinkcukacha ezithile bezinikezelwe ngokwahlukileyo kwinkcazelo yemeko enjengezi:
(a) Iirhafu nezinto ezidlulisiweyo;
(b) Urhwebo nezinye izinto ezihlawulwayo ezivela kwithengiselwano
olungatshintshiselaniyo.
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZEZIMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
GRAP 106 Ugqithiselo lwemisebenzi phakathi kwamaqumrhu oluntu angekho phantsi
kolawulo oluqhelekileyo
GRAP 107 Iimanyano
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 38
1.2. UNIKEZELO LWEMALI YENGXELO
Imali esebenzayo yequmrhu yiRandi yaseMzantsi Afrika. Ezi nkcazo zonyaka zemali zinikezelwe
ngeRandi yaseMzantsi Afrika. Zonke izixa-mali zisondezwe kufutshane newaka (1 000) leRandi.
1.3. UCINGELO LWENGQWALASELA EHAMBAYO
Ezi nkcazelo zemali zonyaka zilungiselelwe ngokwengqwalasela ehambayo.
1.4. INGENISO
Ingeniso ilinganiselwa ngexabiso elifikelelekayo ngenqwalasela efunyenweyo okanye izinto
ezifunyenweyo. Ingeniso iqwalaselwa xa mhlawumbi iinzuzo zoqoqosho okanye inkonzo
ezinokwenzeka ziza kuwela kwiqumrhu naxa isixa-mali sengeniso sinokulinganiselwa
ngokuthembakalayo, naxa iindlela ezithile kuye kwafikelelwa kuzo kwimisebenzi yequmrhu.
Ingeniso ephuma ekuhanjisweni kweenkonzo ibonwa njengentsalela okanye intsilelo kwisahlulo
esikule meko yokhuphiswano lothengiselwano ngomhla wokwenziwa kwengxelo.
Ixabiso aliqwalaselwa njengelithembakeleyo elilinganiselweyo zide zonke izinto ezinokwenzeka
ezinxulumene nolu thengiselwano zibe zisonjululwe.
1.4.1 Ingeniso kuthengiselwano olungatshintshiselaniyo
1.4.1.1 Izibonelelo ezingenamiqathango
Isibonelelo esingenamiqathango siqwalaselwa kwingeniso xa isibonelelo sifumaneka.
1.4.1.2 Izibonelelo ezinemiqathango kunye nezinto ezizuzwayo
Ingeniso evela kwizibonelelo ezinemiqathango, iminikelo kuye nemali zibonwa njengengeniso
kumsebenzi elithe iqumrhu lawuthobela kunye nazo naziphi na iindlela, iimeko okanye
izibophelelo ezidityaniswe kwisivumelwano. Kwimeko apho iindlela, iimeko okanye izibophelelo
ekungafikelelwanga kuzo, kuye kubonwe ukuba netyala.
Inzala efunyenwe kutyalo-mali isetyenziswa ngokuhambelana nemeko zesibonelelo. Ihlawulwa
kumboneleli ize ibhalwe njengenxenye yetyala kwaye ukuba oko akwenzeki, ithathwa
njengenzala efunyenwe kwinkcazo yendlela esebenze ngayo imali.
Izibonelelo ezibuyekeza iqumrhu ngeenkcitho ezifunyanwayo zibonwa njengentsalela okanye
intsilelo ngokwendlela yenkqubo kwixesha elifanayo apho kuthi kuqwalaselwe iinkcitho.
1.4.1.3 Iinkonzo zokuzithandela
Iinkonzo ezithandekayo ziinkonzo ezinikezelwa ngabantu kumaqumrhu, ngaphandle
kwentlawulo, kodwa ke zisenokwenziwa phantsi kwezivumelwano. Abasebenzi bequmrhu
likarhulumente banikezela inkxaso exabisekileyo kwiqumrhu ekuphumezeni iinjongo zalo;
nangona kunjalo, inkonzo enikezelwayo ayinakuthathwa njengethembakeleyo ke ngoku
ayithathelwa ngqalelo kwinkcazo yendlela esebenze ngayo imali okanye kwinkcazo yobume
bemali.
Ubume benkonzo buchazwa kumanqakwana kwiinkcazo zemali yamaqela anxulumeneyo.
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZEZIMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 39
1.4.2 Ingeniso kuthengiselwano olutshintshiselanayo
Ingeniso efunyenwe kwinzala yotyalo-mali nakwi-akhawunti yebhanki.
1.5. IIMALI ZAKWAMANYE AMAZWE
Uthengiselwano oluxhomekeke kwiimali zakwamanye amazwe luguqulwa ngeqondo lolawulo
lokutshintshelana ngomhla wothengiselwano. Izinto zemali ezixhomekeke kwimali yamanye
amazwe ziguqulwa ngeqondo lolawulo lotshintshelwano ngomhla wokwenza ingxelo. Iinzuzo
okanye iilahleko ezivela kuguqulo zihlawuliswa njengentsalela/intsilelo.
1.6 INKCITHO
1.6.1 Uthengiselwano lwemali kwi-asethi namatyala
Amatyala ayasuswa xa ebonwa njengangenakuhlawuleka. Amatyala asuswayo aphelela
kwisixa-mali sokonga kunye/ okanye inkcitho engeneno yeemali ebezibalelwe. Ukususwa
kwenzeka ekupheleni konyaka okanye xa iimali zihlawulwe okanye xa iimali zikhona.
Akukho sibonelelo senziwayo sezixa-mali ezingakwaziyo ukuhlawuleka kodwa izixa-mali
ziyachazwa njengenqaku elichazwayo.
Zonke ezinye iilahleko zibonwa xa ugunyaziso lunikezelwe ukuze luqwalaselwe ngelo xesha.
1.6.2 Inkcitho engenaxabiso neyilahleko eninzi
Inkcitho engenaxabiso neyilahleko eninzi ibonwa njenge-asethi kwinkcazo yobume bemali kude
kube lixesha lokuba inkcitho ihlawulwe ngulo mntu unoxanduva okanye icinywe
njengengahlawulwanga kwinkcazo yendlela esetyenziswe ngayo imali.
1.6.3 Inkcitho engazinzanga
Inkcitho engazinzanga ibonwa njengenkcitho kwiinkcazo yendlela esebenze ngayo imali.
Ukuba inkcitho ayenzelelelwa ngabasemagunyeni abanxulumene nayo ithathwa njenge-asethi
ide ibe ihlawulwe okanye icinywe njengengahlawulekanga.
1.6.4 Udluliselo noncediso-mali
Izinto ezithunyelwayo nezibonelelo zibonwa njengenkcitho xa ugunyaziso lokugqibela
lwentlawulo lwenziwe kwinkqubo (ungadlulanga umhla wama-31 kweyoKwindla kunyaka
ngamnye).
1.7. IZIXHOBO ZEMALI
Izixhobo zemali zequmrhu zahlulwa njengee-asethi okanye amatyala.
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZEZIMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 40
1.7.1 Ii-asethi zemali
I-asethi yemali yiyo nayiphi na i-asethi eyimali okanye ilungelo lesivumelwano sokufumana imali.
Iqumrhu linezindidi zee-asethi eziyimali ezichatshazelwe kwimbonakalo yeenkcazo yobume
bemali okanye kumanqaku akhoyo:
Imali nezinye izinto ezifana nemali
Ngokuhambelana neGRAP 104, ii-asethi eziyimali zequmrhu zahlulwa ngolu hlobo lulandelayo
zibe ziindidi ezivunyelwe ngulo mgangatho:
Uhlobo lwe-asethi eyimali Yahlulwe ngokuhambelana neGRAP 104
Imali nezinye izinto ezifana nemali Iimali-mboleko nezinto ezifunyanwayo
1.7.1.1 Iimali-mboleko nezinto ezifunyanwayo
Iimali-mboleko nezinto ezifunyanwayo kuqala zibonwa njengeendleko ezibonakalisa ixabiso
elingenamkhethe. Emva kwengqwalasela yokuqala, ii-asethi zemali zilinganiselwa kwindleko
yezavenge, kusetyenziswa indlela yenzala esebenzayo kuthatyathwa isibonelelo sokunciphisa.
Ziyabandakanywa kwii-asethi zangoku, ngaphandle kwezo ziye zazala ngaphezulu kwenyanga
ezili-12, ezithathwa njengee-asethi zangoku.
1.7.2 Amatyala emali
Ityala lemali sisibophelelo sesivumelwano sokuhambisa imali okanye enye i-asethi yemali
kwelinye isysa kwelinyeiqumrhu. Amatyala emali equmrhu lurhwebo nezinye izinto
ezihlawulwayo njengoko kuchaziwe kwimbonakalo yeenkcazo yobume bemali kunye
namanqaku akuyo.
Zimbini iindidi ezingundoqo zamatyala emali, ukwahlulwa kusekelwe kwindlela ezilinganiswa
kuyo. Amatyala email angalinganiswa:
Ixabiso elifikelelekayo ngentsalela okanye intsilelo; okanye
Indleko yezavenge
Amatyala emali alinganiselelwa kwixabiso elifikelelekayo ngentsalela okanye intsilelo achazwa
kwixabiso elifikelelekayo, kuyo nayiphi na inzuzo okanye ilahleko ebonwe kwiinkcazo yendlela
esebenze ngayo imali. Nalo naliphi na ityala lemali kufuneka libonwe njengamatyala emali
angalinganiselwa ngexabiso elifikelelekayo ngentsalela okanye intsilelo naqale alinganiselwa
ngexabiso elifikelelekayo, imali esele kutsalwa kuyo ezinye izinto yeendleko zothengiselwano.
Amanye amatyala emali alinganiselwa ngokulandelana ngeendleko yezavenge kusetyenziswa
indlela yenzala esebenzayo, ngenkcitho yenzala ebonwe ngokusekelwe ekuveliseni
okusebenzayo.
1.8. UQIKELELO NEZIGQIBO EZINZIMA ZOBALO-MALI
Iqumrhu lenza uqikelelo kunye nokucingela okunento yokwenza nexesha elizayo. Uqikelelo
lobalo-mali ekufikelelwa kulo liza kuthi, xa lichazwa, lingafane lilingane neziphumo ezizona zona
zinxulunyaniswayo. Uqikelelo nezigqibo zihlolwa ngokuqhubekayo kwaye zibhekiselelwe kumava
kunye nezinye izinto llibandakanya izinto ezilindelekileyo zemisitho eseza kwenzeka ekukholeleka
ukuba yenengqiqo phantsi kweemeko. Uqikelelo nocingelo olunomngcipheko obonakalayo
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZEZIMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 41
wokwenza ulungelelwaniso kwizixa-mali ezifunyenweyo zee-asethi namatyala phakathi
kunyaka-mali ozayo kuxoxwa ngalo apha ngezants.
1.8.1 Isibonelelo sokunciphisa izinto ezifunyanwayo
Uqikelelo lokunciphisa izinto ezifunyanwayo lwenziwa xa uqokelelo lwesixa-mali sisonke
singakwazi ukuba nokwenzeka. Isibonelelo setyala lokuncitshiswa singabalwa kuphela kurhwebo
lwezinto ezifunyanwayo. Sisonke isibonelelo sonciphiso sequmrhu singabalwa mhlawumbi
ngumtyali-zimali omnye okanye ubuncinane ngokodidi ngalunye lomngcipheko.
1.9. IRHAFU-NTENGO NOKUKHULULWA OKUNOKUBAKHONA
Iqumrhu likhululwe ekubhaliseleni irhafu-ntengo. Nangona kunjalo, ukuba kufumaneke nayiphi
na imali efunisa ukuba iqumrhu libhalise njengomthengisi weerhafu-ntengo, eso sicelo siya
kufakwa.
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZEZIMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 42
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
Amanani ngokweRandi
2015
R’000
2014
R’000
2. Imali nezinye izinto ezifana nemali
Imali nezinye izinto ezifana nemali ziquka:
Imincono yebhanki 304 224
304
224
Umgangatho wetyala ebhankini kunye neemali ezifakwayo zexesha elifutshane,
ingabandakanywanga imali ezinkozo
Imali nezinye izinto ezifana nemali ziquka imali ezinkozo kunye notyalo-mali oluninzi lokuhlawula
amatyala, lwexesha elifutshane olufumaneka kumaziko okugcina imali avunyiweyo oluthi
lufumaneke emva kweenyanga ezintathu okanye ngaphantsi noluxhomekeke kwiqondo lenzala
elibonakalayo, isixa-mali esithi sithathwe zezi nzala zezi-asethi siyalingana nexabiso lawo
elifikelelekayo.
3. Urhwebo nezinye izinto ezihlawulwayo
Izinto ezihlawulwayo zorhwebo 58 5
58 5
Urhwebo nezinye izinto ezihlawulwayo zithathwa njengetyala lemali. Isixa-mali esithathwayo
sothengiselwano lorhwebo nezinye izinto ezihlawulwayo silingana nexabiso lazo elifikelelekayo.
4. Ingeniso
4.1 Ingeniso kuthengiselwano
olungatshintshiselaniyo
Udluliselo noNcediso-mali olufunyenweyo 221 210
Enye ingeniso esebenzayo – Isaphulelo: Iimali
zophicotho-zincwadi
30 57
251 267
4.2 Ingeniso kuthengiselwano olutshintshiselanayo
Ingeniso yeNzala
14
11
265
278
5. Imali yophicotho-zincwadi
Uphicotho-zincwadi lwangaphandle 122 107
122
107
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 43
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
Amanani ngokweRandi
2015
R’000
2014
R’000
6. Imali efunyenwe ngokwenziwa kwemisebenzi
Intsalela ngaphambi kokutsalelwa irhafu 27 28
Uhlengahlengiso loku:
Inzala efunyenweyo (14) (11)
Iinguqu kwinkunzi yokusebenza:
Intengiso nezinye izinto ezifumanekayo - -
Intengiso nezinye izinto ezihlawulekayo 53 (43)
66
(26)
7. Iindleko zolawulo
Ukupapasha 5 -
Iintlawulo zebhanki 1 1
Ezolonwabo 21 16
Izixhobo zokubhala nokushicilela 2 4
29
21
8. Imali yamalungu
Barker M. 2 2
Chetty R. Njing 5 6
De Stadler M. 3 2
Fransman W. 2 2
Fredericks I. 1 2
Olivier M. 3 3
Ralarala M. Gqr 3 1
Theys H. 2 2
Wyngaard H. 1 2
22
22
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 44
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
Amanani ngokweRandi
2015
R’000
2014
R’000
9. Ezinye iinkcitho zokusebenza
Iiprojekthi yokukhuthazwa kolwimi* 20 43
Ushicilelo nopapasho * 35 49
Umrhumo 4 -
Inguqulelo - 2
Ukuthatha uhambo nendlela yokuphila 5 6
64
100
10. Amaqela anxulumeneyo
Ubudlelwane
Umboneleli ngezimali wokuQala ISebe leMicimbi yeNkcubeko neMidlalo
Ihlakani elinobuchule IKomishini yeNkcubeko yeNtshona Koloni
Ihlakani elinobuchule ILifa leNtshona Koloni
Umboneleli ngezimali wesibini UNondyebo weSizwe
Ubume bobudlelane
Amagosa eSebe leMicimbi yeNkcubeko neMidlalo eNtshona Koloni ayifezekisile imisebenzi
yesigqeba nolawulo olwayanyaniswa neKomiti yeeLwimi yaseNtshona Koloni.
Iqumrhu liyithathile indawo yeSebe leMicimbi yeNkcubeko neMidlalo kwaye liyakwazi
ukusebenzisa ii-asethi zalo kunye neenkonzo zokhuselo ezinikezelwa liSebe lezoKhuselo loLuntu.
UNondyebo weSizwe ubonelela ngeemali zophicotho-zincwadi zeKomiti yeeLwimi yeNtshona
Koloni.
Uthengiselweno lwamaqela anxulumeneyo
Ingeniso efunynwe kwimibutho enxulumeneyo
ISebe leMicimbi yeNkcubeko neMidlalo 221 210
UNondyebo weSizwe 30 57
11. Ulawulo loMngcipheko
Umngcipheko worhwebo
Imisebenzi yequmrhu iwubonisa kwintlobo ezahlukeneyo zomngcipheko wemali: umngcipheko
worhwebo (umngcipheko weqondo lenzala yexabiso elifikelelekayo, umngcipheko weqondo
lenzala yokusetyenziswa kwemali), umngcipheko wetyala nomngcipheko wokuhlawulwa
kwamatyala akhoyo.
Eli qumrhu alinawo umngcipheko worhwebo, elinawo ekufuneka lihlawule abatyalwa iimali
kwiintsuku ezingama-30 zokufumana uluhlu lwamaxabiso ezinto njengoko kufunwa yimimiselo
kanondyebo kunye nePFMA.
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 45
2015 2014
Amanani ngokweRandi R’000 R’000
Umngcipheko wokuhlawulwa kwamatyala
Umngcipheko wokuhlawulwa kwamatyala ngumngcipheko elithi iqumrhu lingakwazi
ukukhawulelana nezibophelelo zalo zemali njengoko zifuneka. Ngokwemfuno zokuboleka
kwalo, iqumrhu liqinisekisa ukuba imali ezifanelekileyo zikhona ukuze zikhawulelane
nezibophelelo zalo ezilindelekileyo nezingalindelekanga. Yonke imincono ekufuneka ihlawulwe
yee-akhawunti engekahlawula kufuneka ihlawulwe kwiintsuku ezingama-30 zosuku lokwenza
ingxelo.
Ukuhlelwa kokuba buthathaka
Ngowama-31 kweyoKwindla yama-2015, ukuba amaqondo enzala kwizixhobo zemali zeqondo
elitshintshayo beziyi-1% ngaphezulu/ngaphantsi nalo lonke olunye utshintsho lufumaneke
luzinzile, ingeniso yerhafu edlulileyo yalo nyaka ngeyili- R2 255 ngaphezulu/ngaphantsi.
Umngcipheko weqondo lenzala
Ingxelo yomngcipheko wequmrhu iquka iimali-mboleko zeqondo elimisiweyo nelijikajikayo kunye
nemincono yebhanki ebonakalisa iqumrhu kumngcipheko weqondo lenzala yexabiso
elifikelelekayo kunye nomngcipheko weqondo lenzala yokusetyenziswa kwemali kwaye
ingashwankathelwa ngale ndlela ilandelayo:
Ii-asethi eziyimali
Urhwebo nezinye izinto ezifunyanwayo zikwiqondo elimisiweyo. Abalawuli balawula
umngcipheko weqondo lenzala ngokwenza uthethathethwano kumaqondo oxhamlo kwiimali-
mboleko zeqondo elijikajikayo kuze apho kukho imfuneko kusetyenziswe iimali-mboleko
zeqondo elimisiweyo. Abalawuli kwakhona banomgaqo-nkqubo ozinzisa ingeniso yeemali-
mboleko ze-asethi zinengeniso ehlawulekayo kumatyala
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 46
2015 2014
Amanani ngokweRandi R’000 R’000
Umngcipheko weqondo lenzala yokusetyenziswa kwemali
Ezemali Zangok
u
Ekufuneka
zihlawulwe
kwixesha
elingaphants
i
konyaka
Ekufuneka
zihlawulw
e kunyaka
omnye
ukuya
kwemibini
Ekufuneka
zihlawulwe
kwiminyaka
emibini
ukuya
kwemithath
u
Ekufuneka
zihlawulwe
emva
kweminyak
a emine
Ekufuneka
zihlawulw
e emva
emihlanu
zixhobo
Amaxesha
aqhelekileyo
okuhlawula
ityala
Imali
ezibhankini
ezikhoyo
- 304 - - - -
Urhwebo
nezinye izinto
ezihlawulwayo
- (58) - - - -
Amaxesha
ongezelekiley
o okuhlawula
amatyala
- - - - - -
Isixa-mali sele
zitsaliwe
ezinye iimali
-
246 - - - -
Engahlawulwanga yexesha elidlulileyo - - - -
kodwa inganikezelwanga
Umngcipheko weTyala
Umngcipheko wetyala ubhekiselele kumngcipheko elithi elinye iqela lisilele kwizibophelelo zalo
oza kuthi ukhokelele kwilahleko yemali kwiqumrhu. Iqumrhu lisebenzise umgaqo-nkqubo
wokusebenzisana namaqela anembali yokungahlawulwa kwamatyala.
Umngcipheko wetyala ubhekiselele kumngcipheko elithi elinye iqela lisilele kwizibophelelo zalo
oza kuthi ukhokelele kwilahleko yemali kwiqumrhu. Iqumrhu lisebenzise umgaqo-nkqubo
wokusebenzisana namaqela anembali yokungahlawulwa kwamatyala.
Akukho lunyino kumatyala oluye lwagqithisa ngexesha lokwenza ingxelo, kwaye abalawuli
abalindelanga nayiphi na ilahleko evela ekungasebenzini kakuhle kula maqela.
Ukubonakaliswa okuninizi koMngcipheko waMatyala
Ukubonakaliswa kwequmrhu ngokuphathelele kwiimali-mboleko kunye nezinto ezifunyanwayo
lunyiniwe kwizixa-mali ezikwiphepha elibonakalisa imincono.
IKOMITI YEELWIMI YENTSHONA KOLONI
AMANQAKU KWIINKCAZO ZONYAKA ZEMALI
kunyaka ophele ngowama-31 kweyoKwindla yama-2015
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 1
INHOUDSOPGAWE
DEEL A: ALGEMENE INLIGTING .................................................................................................................................... 2
1 ALGEMENE INLIGTING VAN OPENBARE ENTITEIT .......................................................................................... 3
2 LYS VAN AFKORTINGS / AKRONIEME ............................................................................................................. 3
3 VOORWOORD DEUR DIE VOORSITTER .......................................................................................................... 4
4 OORSIG DEUR REKENPLIGTIGE GESAG ......................................................................................................... 6
5 VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID VAN DIE
JAARVERSLAG................................................................................................................................................... 7
6 STRATEGIESE OORSIG ....................................................................................................................................... 8
6.1 Visie .......................................................................................................................................................... 8
6.2 Missie ....................................................................................................................................................... 8
6.3 Waardes ................................................................................................................................................. 8
6.4 Strategiese uitkomsgeoriënteerde doelwitte .................................................................................. 8
7 WETGEWENDE EN ANDER MANDATE ............................................................................................................ 8
8 ORGANISATORIESE STRUKTUUR ..................................................................................................................... 10
DEEL B: PRESTASIE-INLIGTING .................................................................................................................................... 11
1 OUDITVERSLAG: VOORAFBEPAALDE DOELWITTE ...................................................................................... 12
2 SITUASIE-ANALISE ............................................................................................................................................ 12
2.1 Diensleweringsomgewing ................................................................................................................. 12
2.2 Organisatoriese Omgewing .............................................................................................................. 12
2.3 Sleutel-beleidsontwikkelings en wetgewende veranderings ...................................................... 12
2.4 Strategiese uitkomsgeoriënteerde doelwitte ................................................................................ 12
3 PRESTASIE-INLIGTING PER PROGRAM/ AKTIWITEIT/ DOELWIT ................................................................... 12
4 INKOMSTEVERKRYGING ................................................................................................................................. 14
4.1 Kapitaalbelegging .............................................................................................................................. 14
DEEL C: BESTUUR .......................................................................................................................................................... 15
1 INLEIDING ......................................................................................................................................................... 16
2 PORTEFEULJEKOMITEES .................................................................................................................................. 16
3 UITVOERENDE GESAG .................................................................................................................................... 16
4 DIE WES-KAAPSE TAALKOMITEE .................................................................................................................... 16
5 RISIKOBESTUUR ................................................................................................................................................. 21
6 INTERNE BEHEEREENHEID ............................................................................................................................... 21
7 INTERNE OUDIT EN OUDITKOMITEES ............................................................................................................. 21
8 VOLDOENING AAN WETTE EN REGULASIES ................................................................................................ 22
9 BEDROG EN KORRUPSIE ................................................................................................................................. 22
10 BEPERKING VAN BELANGEBOTSINGS .......................................................................................................... 23
11 GEDRAGSKODE .............................................................................................................................................. 23
12 GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSKWESSIES ....................................................................... 23
13 MAATSKAPPY-/ RAADSEKRETARIS ................................................................................................................ 23
14 MAATSKAPLIKE VERANTWOORDELIKHEID ................................................................................................... 23
15 OUDITKOMITEEVERSLAG ................................................................................................................................ 24
DEEL D: MENSLIKEHULPBRON-BESTUUR .................................................................................................................... 25
1 INLEIDING ......................................................................................................................................................... 26
2 MENSLIKEHULPBRON-OORSIGSTATISTIEKE ................................................................................................... 26
DEEL E: FINANSIËLE INLIGTING .................................................................................................................................. 27
1 VERSLAG VAN DIE OUDITEUR-GENERAAL AAN DIE WES-KAAPSE PROVINSIALE PARLEMENT OOR DIE
WES-KAAPSE TAALKOMITEE .......................................................................................................................... 28
2 STAAT VAN FINANSIËLE POSISIE ................................................................................................................... 31
3 STAAT VAN FINANSIËLE PRESTASIE ............................................................................................................... 32
4 STAAT VAN VERANDERINGS IN NETTO BATES ........................................................................................... 33
5 KONTANTVLOEISTAAT ..................................................................................................................................... 34
6 STAAT VAN VERGELYKING VAN BEGROTING EN WERKLIKE BEDRAE ...................................................... 35
7 REKONSILIASIE VAN WERKLIKE BEDRAE OP „N VERGELYKENDE BASIS EN WERKLIKE BEDRAE IN DIE
FINANSIËLE STATE ........................................................................................................................................... 36
8 AANTEKENINGE BY DIE FINANSIËLE JAARSTATE .......................................................................................... 37
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 2
DEEL A: ALGEMENE INLIGTING
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 3
1 ALGEMENE INLIGTING VAN OPENBARE ENTITEIT
GEREGISTREERDE NAAM
REGSVORM VAN ENTITEIT
AARD VAN BESIGHEID EN HOOFAKTIWITEITE
Wes-Kaapse Taalkomitee
Openbare Entiteit
Om die gebruik van die drie amptelike tale van die Wes-Kaap te
moniteer, om die implementering van die Wes-Kaapse Taalbeleid
te moniteer en om die Provinsiale Minister met die opdrag
taalsake en die Pan Suid-Afrikaanse Taalraad (PanSAT) oor
taalsake in die provinsie of wat die provinsie raak te adviseer.
REGISTRASIENOMMER N.v.t.
FISIESE ADRES 3de vloer, Protea Assuransie-gebou
Groentemarkplein
Kaapstad
8001
POSADRES Privaatsak X9067
Kaapstad
8000
TELEFOONNOMMER/S 021 483 9677
FAKSNOMMER 021 483 9673
E-POSADRES [email protected]
ADRES VAN WEBWERF www.westerncape.gov.za
EKSTERNE OUDITEURS Ouditeur-generaal van Suid-Afrika
BANKIERS Nedbank
MAATSKAPPYSEKRETARIS / RAADSEKRETARIS N.v.t.
2 LYS VAN AFKORTINGS / AKRONIEME
FJS Finansiële Jaarstate
DKES Departement van Kultuursake en Sport
D:ORB: Direktoraat Ondernemings- en Risikobestuur, Departement van die Premier
DvdP Departement van die Premier
ORB Ondernemingsrisikobestuur
ORBKOM Ondernemingsrisikobestuurskomitee
AERP Algemeen Erkende Rekeningkundige Praktyk
King III King Verslag oor Korporatiewe Bestuur, 2009
LUR Lid van die (Provinsiale) Uitvoerende Raad
NTOSRBR Nasionale Tesourie Openbare Sektor Risikobestuursraamwerk
PanSAT Pan Suid-Afrikaanse Taalraad
PERSAL Personeelsalarisstelsel
WOFB Die Wet op Openbare Finansiële Bestuur, 1999
PTK‟s Provinsiale taalkomitees
PRAESA Projek vir die bestudering van Alternatiewe Onderwys in Suid-Afrika, Universiteit van Kaapstad
BWBSD Besoldigde werk buite die Staatsdiens
SAGT Suid-Afrikaanse Gebaretaal
SKOOR Staande Komitee oor Openbare Rekeninge
WKR Wes-Kaapse Regering
WKTK Wes-Kaapse Taalkomitee
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 4
3 VOORWOORD DEUR DIE VOORSITTER
Taalregte is fundamenteel tot die aktiewe deelname van burgers in alle
fasette van die lewe in demokratiese gemeenskappe. In hierdie opsig is daar
geen verskil tussen taalregte en enige ander menseregte waarop burgers
geregtig is nie. Om nie hierdie regte te hê nie impliseer direkte diskriminasie. Dit
is binne hierdie raamwerk van regte dat die Wes-Kaapse Taalkomitee beoog
om sy sleutelmandaat te vervul, naamlik monitering van die gebruik van die
drie amptelike tale (Afrikaans, Engels en isiXhosa) en die advisering van die
provinsiale Minister en die Pan Suid-Afrikaanse Taalraad (PanSAT) oor taalsake
in die provinsie. Die Taalkomitee het die onderskeie definisies van taalregte
oorweeg met spesiale klem op die reg om ten volle te verstaan en deel te
neem in 'n veeltalige gemeenskap. Voorbeelde van aktiwiteite wat die
bespreking karakteriseer, sluit in dat openbare dokumente beskikbaar gemaak moet word in die drie
amptelike tale van die provinsie, dat kennisgewings in openbare plekke en geriewe in al drie tale
aangebring moet word, dat die provinsiale tale in die media gebruik sal word en dat geletterdheid in
‟n verskeidenheid tale, met inbegrip van SA Gebaretaal aangemoedig sal word. Die gevaar van ‟n
dominante taal en die marginalisering van ander tale is dat dit verhinder dat individue suksesvol in
onderwys en die gemeenskap funksioneer. Die groei van Engels as ‟n taal van mag in die regering,
media, hoër onderwys en die gemeenskap is opmerklik, saam met die feit dat tale wat nie as
„nasionaal‟ beskou word nie na die buiterand gedryf word en nie die prestige en status van die
dominante taal geniet nie. Daar moet op gelet word dat, alhoewel Suid-Afrika elf tale as amptelik
verklaar het, daar geen waarborg is dat die sprekers van hierdie tale taalregte het nie, dat hulle tale
sigbaarheid het of dat hul sprekers die volle voordele van 'n demokratiese gemeenskap geniet nie. Die
gaping tussen die tale wat deur burgers gepraat word en die taal van mag wat in die onderwys en
gemeenskap gebruik word, skep probleme vir die handhawing van ‟n demokratiese bestel.
Die uitdaging wat ons tans in die provinsie in die gesig staar, is hoe om die struikelblokke te oorkom wat
burgers deelname in die gemeenskap ontsê as gevolg van hul gebrek aan bevoegdheid in die
dominante tale. Daar is gevalle waar burgers, veral in agtergeblewe gemeenskappe, groot probleme
ondervind het in gesondheidsorgfasiliteite, polisiestasies, maatskaplike welsynsorganisasies en
regeringsdepartemente, omdat personeel nie oor basiese kommunikasievaardighede in die taal van
die mense beskik nie. Hierdie situasies kan verhoed word indien ons erken dat in ‟n veeltalige
gemeenskap personeel bemagtig moet word om hul taalbeperkings aan te spreek met die hoofdoel
om by te dra tot die doeltreffende en effektiewe funksionering in „n demokratiese samelewing. Hierdie
hindernisse moet gesien word as 'n verbreking van die burgerregte van mense indien mense nie
toegang het tot basiese regte van die staat nie, omdat hul taalstatus gemarginaliseer is.
Spesiale aandag moet gegee word aan die doeltreffende verwerwing van addisionele tale en om
veeltaligheid in skole te bevorder. Die Taalkomitee se vennootskap met die Nal‟ibali
veeltaligheidsprojek is ‟n konkrete voorbeeld van ons toewyding aan veeltaligheidsbevoegdheid as ‟n
middel tot opvoedkundige prestasie en aan die belangrike kognitiewe, akademiese en maatskaplike
voordele daarvan om taaldiversiteit onder jong kinders aan te moedig. Dit is ook hartverblydend om te
sien dat die toonaangewende Neville Alexander toekenning vir Veeltaligheid toegeken is aan die
Kusasa Projek vir hul kreatiewe werk met die verskaffing van geleenthede vir hoër vlakke van
taalbevoegdheid aan leerders van die grondslagfase. Die gemeenskap moet baie meer waaksaam
wees om te verseker dat die onderwysstelsel voldoen aan die grondwetlike imperatiewe om
veeltaligheid te bevorder. Die lae vlak van geletterdheid van skoolkinders, veral diegene uit arm en
agtergeblewe agtergronde is ontstellend. Ons moet nie toelaat dat die kritieke rol van opvoedkundige
linguistiek voortdurend afgeskeep word nie: dit inhibeer die ontwikkeling en prestasies van ons kinders
aansienlik.
Dit was vir my as voorsitter van ‟n aktiewe taalkomitee ‟n baie lonende termyn. Ek is dank verskuldig
aan die provinsiale regering sowel as aan die lede van die komitee vir die geloof en vertroue in my. Ek
neem met dankbaarheid kennis van die goeie werk gedoen deur die Taaldienste komponent van die
Departement van Kultuursake en Sport, veral in die vergestalting van ons provinsiale taalbeleid deur
die aktiwiteite van die Vertaal-, Redigeer- en Tolke-eenheid en die Taalbeleids-
implementeringseenheid. U werk verseker dat burgers van die provinsie toegang verleen word tot
dienste in die drie amptelike tale. Ek neem met groot waardering kennis van die bevordering van SA
Gebaretaal deur bewusmakingsprogramme en aktiwiteite vir die ontwikkeling daarvan. Dankie aan die
lede van die komitee vir hul toewyding en kollegialiteit tydens my termyn as voorsitter en vir u
toewyding aan taalregte vir almal in die Wes-Kaap.
Prof. Rajendra Chetty
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 5
“Praat met iemand in ’n taal wat hy verstaan, en dit gaan sit in sy kop. Maar praat met ’n
mens in sy eie taal en dit gaan sit in sy hart.” Nelson Mandela
_____________________
Prof. Rajendra Chetty
Voorsitter:
Wes-Kaapse Taalkomitee
29 Mei 2015
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 6
4 OORSIG DEUR REKENPLIGTIGE GESAG
Die Wes-Kaapse Taalkomitee (WKTK) is 'n openbare entiteit wat onder die
Departement van Kultuursake en Sport (DKES) resorteer. Dit is as ‟n Skedule 3,
deel C provinsiale openbare entiteit op 1 Junie 2001 gelys ingevolge die Wet
op Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999) en is gevestig
ingevolge die Wes-Kaapse Provinsiale Talewet (Wet 13 van 1998). Sy
werksaamhede is in lyn met die vyfjaar strategiese plan sowel as met die
jaarlikse prestasieplan.
Die WKTK, in vennootskap met die Taaldienste subdirektoraat van die DKES,
het in 2014 ‟n seminaar oor Suid-Afrikaanse Gebaretaal georganiseer. Die
doel van hierdie geleentheid was om met Dowe organisasies en ander
betrokkenes te beraadslaag oor hoe om die behoeftes van die gebruikers
van SA Gebaretaal in die provinsie die beste te dien. Provinsiale regeringsdepartemente, nie-
regeringsorganisasies (NRO‟s) skole vir die Dowes, tersiêre onderwysinrigtings en taalpraktisyns was by
die geleentheid teenwoordig. ‟n Finale verslag met aanbevelings is voorberei en ‟n verwysingsgroep sal
in die volgende boekjaar saamgestel word met die bedoeling om ‟n operasionale raamwerk vir SA
Gebaretaal in die Wes-Kaap te ontwikkel.
Ten einde uitvoering te gee aan die regsmandaat om die Taalbeleid te moniteer, is ‟n ondersoek by
die Departement van die Premier tydens die jaar onder oorsig gedoen. Die bevindings en
aanbevelings sal deur die Taalkomitee oorweeg word wat dan op sy beurt sy eie aanbevelings vir die
aandag van die Departement van die Premier sal maak. Die 2015/16-boekjaar sal die tiende
herdenking wees van die implementering van die Taalbeleid. ‟n Ondersoek om die vordering van
beleidsimplementering te monitor, sal in alle Wes-Kaapse Regeringsdepartemente gedoen word.
‟n Jaarlikse toekenning van bewilligde fondse is van die DKES na die WKTK oorgedra om sy mandaat uit
te voer. Die toekenning van fondse is doeltreffend bestuur in ooreenstemming met toepaslike finansiële
voorskrifte.
Die huidige komitee se dienstermyn eindig 31 Augustus 2015. ‟n Openbare proses om nuwe lede aan
te wys het reeds begin en ‟n daadwerklike poging sal aangewend word om te verseker dat die Dowe
gemeenskap doeltreffend verteenwoordig word.
_______________________________
Jane Moleleki
Rekenpligtige Gesag:
Wes-Kaapse Taalkomitee
29 Mei 2015
Jane Moleleki
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 7
5 VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID VAN DIE
JAARVERSLAG
Na die beste van my wete en oortuiging, bevestig ek die volgende:
Alle inligting en bedrae in die Jaarverslag is in ooreenstemming met die Finansiële Jaarstate
soos deur die Ouditeur-generaal geoudit.
Die jaarverslag is volledig, akkuraat en vry van enige weglatings.
Die jaarverslag is voorberei in ooreenstemming met die riglyne vir jaarverslae soos uitgegee
deur Nasionale Tesourie.
Die Finansiële Jaarstate (Deel E) is voorberei in ooreenstemming met AERP standaarde soos
van toepassing op die Wes-Kaapse Taalkomitee.
Die Rekenpligtige Beampte is verantwoordelik vir die voorbereiding van die finansiële jaarstate
en vir die uitsprake wat in hierdie inligting gemaak is.
Die Rekenpligtige Gesag is verantwoordelik vir die vestiging en implementering van 'n interne
kontrolestelsel wat ontwerp is om redelike versekering te verskaf aangaande die integriteit en
betroubaarheid van die prestasie-inligting, die inligting aangaande menslike hulpbronne en
die finansiële jaarstate.
Die eksterne ouditeure is verbind tot die uitspreek van ‟n onafhanklike mening oor die finansiële
jaarstate.
Volgens my mening is die jaarverslag ‟n redelike weergawe van die werksaamhede, die prestasie-
inligting, die menslike hulpbronne en die finansiële sake van die Wes-Kaapse Taalkomitee vir die
boekjaar wat eindig op 31 Maart 2015.
Die uwe
________________________________
Jane Moleleki
Rekenpligtige Gesag:
Wes-Kaapse Taalkomitee
29 Mei 2015
__________________________
Prof. Rajendra Chetty
Voorsitter:
Wes-Kaapse Taalkomitee
29 Mei 2015
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 8
6 STRATEGIESE OORSIG
6.1 Visie
Die bemagtiging van alle mense van die Wes-Kaap deur middel van taal, die versterking van
menswaardigheid deur wedersydse respek vir taal en die bevordering van veeltaligheid.
6.2 Missie
Om die gebruik van die drie amptelike tale van die Wes-Kaap te moniteer; om die implementering
van die Wes-Kaapse Taalbeleid te moniteer; en om die Provinsiale Minister verantwoordelik vir taalsake
en die Pan Suid-Afrikaanse Taalraad (PanSAT) oor taalsake in die provinsie of wat die provinsie raak te
adviseer.
6.3 Waardes
Integriteit, verantwoordbaarheid, bevoegdheid, responsiwiteit en sorgsaamheid.
6.4 Strategiese uitkomsgeoriënteerde doelwitte
Moniteer die implementering van die Wes-Kaapse Taalbeleid en voorsien gepaste advies aan die
Provinsiale Minister en PanSAT.
7 WETGEWENDE EN ANDER MANDATE
Die Wes-Kaapse Taalkomitee (WKTK) is deur die Wes-Kaapse Provinsiale Talewet, 1998 (Wet 13 van
1998) tot stand gebring. Die WKTK is as ‟n Skedule 3, Deel C provinsiale openbare entiteit op 1 Junie
2001 gelys ingevolge die Wet op Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999).
Grondwetlike Mandate
Afdeling Direkte verantwoordelikheid van die Wes-Kaapse Taalkomitee om
voldoening te verseker
Die Grondwet van die Republiek van Suid-Afrika, 1996
Artikel 6(3) en (4): Taal Die WKTK moet, volgens wetgewing en ander maatreëls, die gebruik van
amptelike tale reguleer en moniteer. Alle amptelike tale moet gelykheid van
aansien geniet en billik hanteer word. Die WKTK, in samewerking met die
Departement van Kultuursake en Sport, is verantwoordelik daarvoor om die
implementering van die Wes-Kaapse Taalbeleid, soos aangeneem in 2005, te
moniteer en te evalueer en moet ten minste een keer per jaar aan die Provinsiale
Wetgewer oor hierdie mandaat verslag doen. Die DKES hou toesig oor die WKTK
en voorsien die komitee met administratiewe en finansiële ondersteuning.
Artikel 30: Taal en kultuur Die WKTK fasiliteer geleenthede vir die mense van die Wes-Kaap om hulle taal- en
kultuurregte uit te oefen deur middel van die programme en projekte wat hy
verteenwoordig en ondersteun.
Artikel 31: Kulturele,
godsdienstige en
taalgemeenskappe
Die WKTK moet verseker dat sy programme en projekte die kulturele diversiteit van
die bevolking van die Wes-Kaap respekteer.
Artikel 41: Beginsels van
samewerking en
interregeringsbetrekkinge
Die WKTK werk met alle sfere van die regering saam in die uitvoering van sy
mandaat.
Bylaag 4: Funksionele Gebiede
van Ooreenstemmende
Nasionale en Provinsiale
Wetgewende Bevoegdheid
Taalbeleid en die regulering van amptelike tale insoverre die bepalings van artikel
6 van die Grondwet uitdruklik wetgewende bevoegdheid aan die Wes-Kaapse
Provinsiale Wetgewer opdra.
Die WKTK werk nóú saam met die nasionale Departement van Kuns en Kultuur
en verwante staatsinstellings rakende taalbeleidsaangeleenthede.
Artikel 195: Basiese waardes en
beginsels wat openbare
administrasie beheer
DKES-beamptes verantwoordelik vir die uitvoering van die mandaat van die WKTK
moet die doeltreffende ekonomiese en doelmatige gebruik van hulpbronne
verseker. Programme deur die openbare sektor onderneem, moet maksimum
voordele teen die laagste moontlike koste lewer.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 9
Afdeling Direkte verantwoordelikheid van die Wes-Kaapse Taalkomitee om
voldoening te verseker
Die Grondwet van die Wes-Kaapprovinsie, 1997 (Wet 1 van 1998)
Afdeling 5 Die betrokke bepalings vir die doeleindes van die WKTK is:
(a) die amptelike tale, Afrikaans, Engels en isiXhosa moet gebruik word en
(b) hierdie tale geniet gelyke status.
Die WKTK moet die gebruik van Afrikaans, Engels en isiXhosa in die Wes-Kaap
moniteer.
Die WKTK moet ook praktiese en positiewe maatreëls implementeer wat kan
bydra tot die verhoging van die status en gebruik van daardie inheemse tale van
die Wes-Kaap waarvan die status en gebruik geskiedkundig verminder is.
Wetgewende mandate
Wetgewing Verwysing Sleutelverantwoordelikhede van die WKTK
Die Wet op
Openbare
Finansiële Bestuur,
1999
(Wet 1 van
1999)
Die WKTK lê kwartaallikse en jaarlikse verslae voor aangaande sy
prestasielewering sowel as geouditeerde finansiële state gebaseer op die
strategiese, objektiewe jaarlikse doelwitte vir elke boekjaar.
Wet op die Pan-
Suid-Afrikaanse
Taalraad, 1995
Wet 59 van
1995 (artikel
8(a))
Die Wet op die Pan-Suid-Afrikaanse Taalraad, 1995, maak voorsiening dat
provinsiale taalkomitees (PTK‟s) deur PanSAT gestig kan word, of vir PanSAT
om ‟n bestaande PTK as ‟n provinsiale taalkomitee te erken. PanSAT doen
verslag oor die werk van die WKTK as die werk van sy PTK vir die Wes-Kaap.
Die WKTK voorsien PanSAT van advies oor taalsake in die Wes-Kaap.
Die Wes-Kaapse
Provinsiale
Talewet, 1998
Wet 13 van
1998 (Wes-
Kaap)
Die WKTK moet, onder andere:
die gebruik van Afrikaans, Engels en isiXhosa in die Wes-Kaapse Regering
moniteer.
aanbevelings aan die provinsiale minister en die parlement doen oor
voorgestelde of bestaande wetgewing, praktyk en beleid wat direk of
indirek op taal in die Wes-Kaap betrekking het;
aktief die beginsel van veeltaligheid bevorder;
ontwikkeling van voorheen gemarginaliseerde inheemse tale aktief
bevorder;
die Provinsiale Minister en die Wes-Kaapse Kultuurkommissie oor taalsake
in die Provinsie adviseer; en
PanSAT oor taalsake in die Wes-Kaap adviseer.
Die Wet op die
Gebruik van
Amptelike Tale,
2012
(Wet 12 van
2012)
Elke nasionale regeringsdepartement, nasionale openbare entiteit en
nasionale openbare onderneming moet:
‟n taalbeleid formuleer wat ten minste drie amptelike tale identifiseer
wat vir regeringsdoeleindes gebruik sal word;
uiteensit hoe dit doeltreffend met lede van die publiek sal kommunikeer
wie se gekose taal Suid-Afrikaanse Gebaretaal is of 'n amptelike taal is
wat nie een van die tale is wat die departement, openbare entiteit of
openbare onderneming in sy taalbeleid geïdentifiseer het; en
gelykheid van aansien en billike behandeling van amptelike tale van die
Republiek bevorder, asook toegang tot sy dienste en inligting fasiliteer.
Die nasionale minister verantwoordelik vir taalsake mag interregeringsforums
stig vir die gebruik van amptelike tale om die implementering van
taalbeleide te koördineer, in lyn te bring en te moniteer.
Wet op die Suid-
Afrikaanse
Taalpraktisynsraad,
2014
Wet 8 van
2014
Wanneer die Wet op die Suid-Afrikaanse Taalpraktisynsraad gevestig is, sal dit
die mag hê, onder andere, om taalpraktisyns te registreer en te akkrediteer,
om ‟n gedragskode in plek te stel en om taalpraktyk te reguleer.
Beleidsmandate
Beleid Beskrywing
Nasionale Taalbeleidsraamwerk
(2003)
Die beleid verskaf aan alle staatsinstellings 'n nasionale raamwerk vir die
toepassing van die bepalings van die Grondwet en wetgewende mandate,
met inbegrip van die Wes-Kaapse Taalkomitee. Dit sit ook beginsels en
implementering-strategieë wat gevolg moet word uiteen.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 10
Beleid Beskrywing
Die Wes-Kaapse Taalbeleid
(gepubliseer in die Provinsiale
Koerant as PN 369/2001 van 27
November 2001)
Die WKTB is verplig om die implementering van hierdie beleid te monitor.
8 ORGANISATORIESE STRUKTUUR
ONTLEDINGS- EN
NAVORSING
SUBKOMITEE
ADJUNK
DIREKTEUR
ASSISTENT
DIREKTEUR
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 11
DEEL B: PRESTASIE-INLIGTING
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 12
1 OUDITVERSLAG: VOORAFBEPAALDE DOELWITTE
Die Ouditeur-generaal van Suid-Afrika voer tans die nodige ouditprosedure uit op die prestasie-inligting
om redelike gerusstelling in die vorm van 'n ouditgevolgtrekking te verskaf. Die ouditgevolgtrekking oor
die prestasie gemeet aan voorafbepaalde doelwitte word ingesluit by die verslag aan die bestuur, met
wesenlike bevindings wat verskyn onder die opskrif van “Voorafbepaalde doelwitte” in die verslag en
ander geregtelike en regulatoriese vereistes in die betrokke afdeling van die ouditeursverslag.
Verwys na bladsy 28 van die Ouditeursverslag, gepubliseer as Deel E: Finansiële inligting.
2 SITUASIE-ANALISE
2.1 Diensleweringsomgewing
Alhoewel twee onlangse taalverwante wette, nl. die Wet op die Gebruik van Amptelike Tale, 2012
(Wet 12 van 2012) en die Wet op die Suid-Afrikaanse Taalpraktisynsraad, 2014 (Wet 8 van 2014) nie die
werksaamhede van die Taalkomitee direk geraak het nie, het hierdie wette bewuswording geskep van
die gebruik van tale in die regeringsdienslewering aan die publiek. Nasionale departemente,
nasionale openbare entiteite en nasionale openbare ondernemings moet nou taaleenhede stig en
taalbeleide aanneem.
2.2 Organisatoriese Omgewing
Die dienstermyn van die huidige komitee eindig op 31 Augustus 2015. ‟n Nuwe Taalkomitee sal
aangestel word ooreenkomstig die Wet.
2.3 Sleutel-beleidsontwikkelings en wetgewende veranderings
Ingevolge die Wet op die Gebruik van Amptelike Tale, 2012, is daar vereis dat nasionale
departemente, nasionale openbare entiteite en nasionale openbare ondernemings konsep-
taalbeleide moes publiseer teen die einde van April 2015. Hierdie Wet affekteer nie provinsies nie, maar
die Nasionale Minister verantwoordelik vir taalsake het die diskresie om interregeringsforums te stig oor
amptelike taalsake. Die Wet op die Suid-Afrikaanse Taalpraktisynsraad is in 2014 aangeneem. As die
Raad gevestig is, sal dit die mag hê, onder andere, om taalpraktisyns te registreer en te akkrediteer, om
‟n gedragskode in plek te stel, en om taalpraktyk te reguleer.
2.4 Strategiese uitkomsgeoriënteerde doelwitte
Die strategiese doelwit van die WKTK is om die implementering van die Wes-Kaapse Taalbeleid te
moniteer en advies te gee om die bereiking van hierdie doel te fasiliteer.
Alle doelwitte soos in die Jaarlikse Prestasieplan uiteengesit, is deur die Komitee verwesenlik.
Strategiese uitkomsgeoriënteerde
Doelwit 1
Moniteer die implementering van die Wes-Kaapse Taalbeleid
Doelwit Om die monitering van prestasie ten opsigte van die doelwitte van die
Taalbeleid binne die Wes-Kaapse Regering te fasiliteer, en gepaste
advies te verskaf.
3 PRESTASIE-INLIGTING PER PROGRAM/ AKTIWITEIT/ DOELWIT
Die Wes-Kaapse Taalkomitee was in staat om voort te gaan om die Taalbeleid van die Wes-Kaap te
moniteer en bewustheid te skep aangaande veeltaligheid. ‟n Seminaar is gehou om met Dowe
organisasies en ander belanghebbendes te beraadslaag oor hoe die behoeftes van die gebruikers
van Suid-Afrikaanse Gebaretaal in die Wes-Kaap die beste gedien kan word. Provinsiale
regeringsdepartemente, (NRO‟s), Skole vir die Dowes, tersiêre onderwysinstellings en taalpraktisyns het
die geleentheid bygewoon. ‟n Paneelbespreking oor die status van SAGT in die Wes-Kaap is
toegespreek deur afgevaardigdes van die Nasionale Instituut vir die Dowes (NID), Gebaretaal
Onderwys en Ontwikkeling (GTOO) en die Dowe Federasie van Suid-Afrika (DeafSA). Van die
belangrikste kwessies wat gedurende die besprekings genoem is, is die behoefte van Dowes om
hulleself en hul belange te verteenwoordig.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 13
‟n Opname van die implementering van die Taalbeleid by die Departement van die Premier in die jaar
onder oorsig is gedoen. Die verslag met aanbevelings sal in die nuwe boekjaar aan die Provinsiale
Minister gestuur word.
Die WKTK het ‟n mandaat om taalverwante kwessies te bespreek en advies te verleen aan PanSAT en
die Provinsiale Minister. Vir daardie doel het voltallige vergaderings plaasgevind op 4 Junie, 13
Augustus, 12 November 2014 en 11 Februarie 2015. Die Uitvoerende Komitee het op 4 November 2014
vergader en 'n elektroniese vergadering is in Maart 2015 gehou. Die subkomitee van die
Taalbeleidimplementering het op 9 Julie 2014 en 4 Maart 2015 vergader. Tydens hierdie vergaderings
is, onder andere, aandag gegee aan die verwysingsraamwerk vir die opnamediensverskaffer vir die
implementering van die Taalbeleid. ‟n Gesamentlike subkomiteevergadering het op 12 November 2014
plaasgevind.
Die WKTK se veeltaligheidsveldtog het die vorm van advies oor, vertaling en redigering van die
Afrikaanse tekste vir die veeltalige Nal‟ibali pamflette wat deur die provinsie heen versprei is,
aangeneem.
Strategiese doelwit
Strategiese
Doelwit
Werklike
Prestasie
2013/14
Beplande
Teiken 2014/15
Werklike
Prestasie
2013/2014
Afwyking van
beplande
teiken tot
werklike
prestasie vir
2013/14
Kommentaar
oor Afwyking
Moniteer en
adviseer oor die
implementering
van die Wes-
Kaapse
Taalbeleid
11 14 14 - -
Sleutel-prestasieaanduiders, beplande teikens en werklike prestasie
Prestasie-aanwyser Werklike
Prestasie
2013/2014
Beplande
Teiken
2014/15
Werklike
Prestasie
2013/2014
Afwyking
van
beplande
teiken tot
werklike
prestasie vir
2013/14
Kommentaar
oor Afwykings
Getal jaarlikse
opnames/bewusmakings-
veldtogte wat die
implementering van die
Wes-Kaapse Taalbeleid
moniteer
1 3 3 - -
Publiseer Jaarverslag vir
die WKTK 1 1 1 - -
Adviseer die Provinsiale
Minister, Wes-Kaapse
Kultuurkommissie en die
PanSAT oor taalsake via
verslae en besprekings
gedurende kwartaallikse
breë vergaderings
9 10 10 - -
Strategie om gebiede van onderprestasie te oorkom
Daar is geen onderprestasie in die jaar onder bespreking opgeteken nie.
Veranderings aan beplande teikens
Geen veranderings is aangebring tydens die jaar onder oorsig nie.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 14
4.2.1 Skakeling van prestasie met begrotings
Program/
aktiwiteit/
doelwit
2014/15 2013/14
Begroting Werklike
Uitgawe
(Oor-
/onder-
besteding
Begroting Werklike
Uitgawe
(Oor-
/onder-
besteding
R’000 R’000 R’000 R’000 R’000 R’000
Goedere en
dienste 233 238 (5) 222 293 (71)
Totaal 233 238 (5) 222 293 (71)
4 INKOMSTEVERKRYGING
Bronne van
Inkomste
2014/15 2013/14
Begroting Werklike
Bedrag
ingevorder
Oor-/
(Onder-)
ingevorder
Begroting Werklike Bedrag
Oor-/
(Onder-)
ingevorder
R’000 R’000 R’000 R’000 R’000 R’000
Oordragbetaling 221 221 - 210 210 -
Ander inkomste 12 44 32 12 68 56
Totaal 233 265 32 222 278 56
4.1 Kapitaalbelegging
Nie van toepassing.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 15
DEEL C: BESTUUR
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 16
1 INLEIDING
Beheer, risikobestuur en voldoening is drie pilare wat saam funksioneer om te verseker dat die entiteit sy
doelwitte bereik. Voldoening aan die entiteit se beleide en prosedures, wette en regulasies wat uitloop
op sterk en doeltreffende beheer word beskou as die sleutel tot die entiteit se sukses.
Hierdie verslag gee ‟n oorsig van die beheer wat in die entiteit ingebed is.
2 PORTEFEULJEKOMITEES
Die komitee van die Provinsiale Parlement wat toesig oor die WKTK het, is die Staande Komitee oor
Gemeenskapsveiligheid, Kultuursake en Sport, en die Staande Komitee oor Openbare Rekeninge
(SKOOR)
Staande Komitee oor Openbare Rekeninge
Datum van
Verhoor
Saak onder Oorweging
4 November 2014 Inligting deur die Ouditeur-generaal en Ouditkomitee oor die Jaarverslag van die
Wes-Kaapse Taalkomitee
18 Februarie 2015 Wes-Kaapse Taalkomitee se aanbieding van 1ste, 2de en 3de kwartaalverslae
10 Maart 2015 Wes-Kaapse Taalkomitee se Bewilliging en Begroting vir 2015/16 is aangebied.
3 UITVOERENDE GESAG
Ag verslae oor finansiële en nie-finansiële inligting is deur die Uitvoerende Gesag gedurende die jaar
onder oorsig voorgelê.
Kwartaallikse Prestasieverslag 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015 en 30 April 2015.
Tussentydse Moniteringsverslag 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015 en 30 April 2015.
4 DIE WES-KAAPSE TAALKOMITEE
Belangrikheid en doel
Alle amptelike tale moet gelykheid van aansien geniet en gelykwaardig hanteer word. Die WKTK, in
samewerking met die DKES, is daarvoor verantwoordelik om die implementering van die Wes-Kaapse
Taalbeleid, soos aangeneem in 2005, te moniteer en te evalueer en moet ten minste een keer per jaar
aan die Provinsiale Wetgewer oor hierdie mandaat verslag doen.
Rol
Die Wes-Kaapse Provinsiale Talewet, 1998, bepaal dat die WKTK onder andere, die volgende moet
doen:
die gebruik van Afrikaans, Engels en isiXhosa in die Wes-Kaapse Regering moniteer;
aanbevelings doen aan die provinsiale minister en die Provinsiale Parlement oor voorgestelde
of bestaande wetgewing, praktyk en beleid wat direk of indirek op taal in die Wes-Kaap
betrekking het;
aktief die beginsel van veeltaligheid bevorder;
die ontwikkeling van voorheen gemarginaliseerde inheemse tale aktief bevorder;
die Provinsiale Minister en die Wes-Kaapse Kultuurkommissie oor taalsake in die Provinsie
adviseer; en
PanSAT oor taalsake in die Wes-Kaap adviseer.
Raad se grondwet
Die Wes-Kaapse Taalkomitee het nie ‟n amptelike grondwet nie, maar word deur die Wes-Kaapse
Provinsiale Talewet (Wet 13 van 1998) gerig.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 17
Samestelling van die Wes-Kaapse Taalkomitee
Naam Benoeming
(t.o.v. die
Openbare
Entiteitsraad
se struktuur)
Datum
aangestel
Datum
bedank
Kwalifikasies Gebied van
kundigheid
Raads-
direkteurskappe
Ander Komitees Aantal
vergaderings
bygewoon in
2014/15
Martin
Barker
Lid 1
September
2012
N.v.t. BA Hons Engels;
Universiteitsopleiding
Diploma (Engels en
Afrikaans)
Het Engels onderrig op
sekondêre vlak
N.v.t. Taalbeleidimple-
mentering
Subkomitee
4
Marguerite
Briers de
Stadler
Lid 1
September
2012
N.v.t. BA, Hoër
Onderwysdiploma;
Spesiale Diploma vir
Mense met
Gestremdhede;
Diploma in Vertaling;
MPhil
Hoof Uitvoerende
Beampte Vriende van
Afrikaans; Lid: Afrikaanse
Taalraad; Lid van
Bestuurskomitee en
stigterslid: XhosAfrika
Netwerk
Afrikaanse Taalraad Taalbeleidimple-
mentering
Subkomitee
6
Prof.
Rajendra
Chetty
Voorsitter 1
September
2012
N.v.t. PhD Engels
Onderwys; MA Suid-
Afrikaanse
Letterkunde; MBA
Navorser in die areas van
geletterdheid en Taal,
spesifiek Engels onderwys;
Raadslid: Engelse
Akademie van Suid-
Afrika.
N.v.t. Uitvoerende
Taalbeleidimple-
mentering
Subkomitee
Navorsing en
Ontleding
Subkomitee
7
Willem
Fransman
Lid 1
September
2012
N.v.t. Nasionale Diploma in
Laboratoriumdier-
tegnologie
Gepubliseerde digter;
skrywer van kortverhale;
skrywer van radio- en
verhoogstukke;
storieverteller; fasiliteer
van kreatiewe
skryfprosesse.
N.v.t. Taalbeleidimple-
mentering
Subkomitee
2
Dr. Izak
Fredericks
Lid 1
September
2012
N.v.t. BA (Publ. Admin.), LLB
(UWK), LLM (Harvard),
LLD (Universiteit van
die Wes-Kaap)
Outeur: vroeë taalbeleid
vir die Departement van
Justisie en Grondwetlike
Ontwikkeling; LLD-tesis:
"The protection of
languages and of
language rights in the
South African
Constitution".
N.v.t. Navorsing en
Ontleding
Subkomitee
2
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 18
Naam Benoeming
(t.o.v. die
Openbare
Entiteitsraad
se struktuur)
Datum
aangestel
Datum
bedank
Kwalifikasies Gebied van
kundigheid
Raads-
direkteurskappe
Ander Komitees Aantal
vergaderings
bygewoon in
2014/15
Maria Olivier Visie-voorsitter 1
September
2012
N.v.t. M.A. Afrikaans en
Nederlands
spesialiseer in
vertaling en
Afrikaanse
taalverwerwing;
Sekondêre
Onderwysdiploma
Lid: Afrikaanse Taalraad
Uitvoerende Komitee,
XhosAfrika Netwerk;
Bestuurder: Intshona
Labour Trust; Voormalige
Lid: Nasionale Taalraad vir
Afrikaans; Voormalige
Hoof Uitvoerende
Beampte: Stigting vir
Bemagtiging deur
Afrikaans
N.v.t. Uitvoerende
Taalbeleidimple-
mentering
Subkomitee
7
Prof.
Monwabisi
Ralarala
Lid 1
September
2012
N.v.t. DLitt (Afrika Tale); MA
(Afrika-tale); BA Hons;
Nagraadse Diploma:
Toegepaste
Taalstudies; Hoër
Onderwys-diploma
Institusionele
Taalkoördineerder
Kaapse Skiereiland
Universiteit van
Tegnologie;
taalontwikkeling;
Koördinasie van die
ontwikkeling van
tweetalige
kursusmateriaal
(multimedia materiaal
ingesluit) in samewerking
met vakkundiges)
Kommissaris van die
Tribunaal vir Taalkundige
Menseregte
Navorsing en
Ontleding
Subkomitee
6
Hendrik
Theys
Lid 1
September
2012
N.v.t. BA. HOD, BEd. Taalonderwyser en
-lektor, Trustee: Stigting vir
Bemagtiging deur
Afrikaans; Uitvoerende
Lid: Afrikaanse Taalraad
PanSAT Navorsing en
Ontleding
Subkomitee
4
Maletsatsi
Wotini
Lid 1
September
2012
N.v.t. Diploma in
Arbeidswetgewing;
Sertifikaat in
fasilitering,
konflikbestuur
Mentorskap in
multikulturele omgewings
N.v.t. Taalbeleidimple-
mentering
Subkomitee
0
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 19
Naam Benoeming
(t.o.v. die
Openbare
Entiteitsraad
se struktuur)
Datum
aangestel
Datum
bedank
Kwalifikasies Gebied van
kundigheid
Raads-
direkteurskappe
Ander Komitees Aantal
vergaderings
bygewoon in
2014/15
Heindrich
Wyngaard
Lid 1
September
2012
N.v.t. Nasionale Diploma in
Joernalistiek;
Sertifikaat in
Projekbestuur
Voormalige senior
redakteur van Die Burger
en Rapport; publiseerder
van kortverhale en
artikels; Voormalige
uitvoerende lid:
Afrikaanse
Skrywersvereniging; Vise-
Voorsitter: Suidooster
Kunstefees
Suidoosterfees
Media 24 Rachel‟s
Angels Trust
Versameling Museum
Navorsing en
Ontleding
Subkomitee
1
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 20
Komitees
Modereringskomitee(s), Aantal vergaderings
gehou
Aantal Lede Name van Lede
Voltallige komitee 4 10 Prof. Monwabisi Ralarala
Dr. Izak Fredericks
Maria Olivier
Hendrik Theys
Heindrich Wyngaard
Prof. Rajendra Chetty
Martin Barker
Marguerite Briers de Stadler
Willem Fransman
Maletsatsi Wotini
Uitvoerende komitee 2 2 Prof. Rajendra Chetty
Maria Olivier
Navorsing- en ontleding-
subkomitee
1 5 Prof. Rajendra Chetty
Dr. Izak Fredericks
Hendrik Theys
Heindrich Wyngaard
Prof. Monwabisi Ralarala
Taalbeleidimplementering-
subkomitee
3 6 Prof. Rajendra Chetty
Martin Barker
Marguerite Briers de Stadler
Willem Fransman
Maletsatsi Wotini
Maria Olivier
Vergoeding van lede van die WKTK
Die diensvoordeelpakkette vir ampsdraers van sekere statutêre en ander instellings word deur die Minister van
Finansies omskryf en in ‟n omsendbrief van die Provinsiale Tesourie beskryf. Die Voorsitter se vergoeding beloop R381
per uur, die Ondervoorsitter se vergoeding is R258 per uur en die vergoedingstarief vir lede is R218 per uur.
Naam
Vergoeding R’000 Ander vergoedings
(Reis en verblyf)
R’000
Totaal
R’000
M. Barker 2 1 3
R. Chetty 5 1 6
B. de Stadler 3 1 4
W. Fransman 2 - 2
I. Fredericks 1 - 1
M. Olivier 3 - 3
M. Ralarala 3 1 4
H. Theys 2 1 3
H. Wyngaard 1 - 1
Totaal 22 5 27
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 21
5 RISIKOBESTUUR
Die Rekenpligtige Gesag (RG) vir die Entiteit neem verantwoordelikheid vir die implementering van
Ondernemingsrisikobestuur (ORB) ooreenkomstig die Nasionale Tesourie Openbare Sektor Risikobestuursraamwerk
(NTOSRBR) en die Direktoraat Ondernemingsrisikobestuur (D:ORB) in die Departement van die Premier (DvdP) verskaf
‟n gesentraliseerde strategiese steundiens aan die Departement.
Ter nakoming van die Nasionale Tesourie Openbare Sektor Risikobestuursraamwerk (NTOSRBR) en om risikobestuur
verder binne die Departement te veranker, het die Wes-Kaapse Regering (WKR) ‟n ORB-beleid aanvaar wat die WKR
se oorhoofse bedoeling t.o.v. ORB uiteensit. Die Entiteit het 'n ORB-strategie aangeneem, goedgekeur deur die
Rekenpligtige Gesag op 17 Julie 2014, en 'n ORB implementeringsplan, goedgekeur deur die Rekenpligtige Gesag op
8 Mei 2014. Die ORB-implementeringsplan het uitvoering gegee aan die WKR se ORB-beleid en Entiteit ORB-strategie
en stippel die rolle en verantwoordelikhede van bestuur en personeel vir die verankering van risikobestuur in die
Entiteit uit.
Die Entiteit het betekenisvolle risiko‟s op ‟n kwartaallikse basis geassesseer wat ‟n impak kon hê op die verwesenliking
van sy doelstellings, strategiese sowel as programmatiese risiko‟s. Risiko‟s is geprioritiseer op grond van die
waarskynlikheid en impak (inherent en residueel) en addisionele mitigasies waarop ooreengekom is om risiko's te
verminder tot aanvaarbare vlakke. Nuwe ontluikende risiko‟s is geïdentifiseer gedurende die kwartaallikse
hersieningsprosesse.
Die Entiteit het ‟n Ondernemingsrisikobestuurskomitee (ORBK) gestig om die Rekenpligtige Gesag by te staan in die
uitvoering van sy verantwoordelikhede aangaande risikobestuur. Hierdie Komitee word bedryf volgens ‟n opdrag
goedgekeur deur die Rekenpligtige Gesag vir die Departement van Kultuursake en Sport op 17 Julie 2014. ORBK het
die strategiese en programrisikoregisters bekragtig en verdere optrede waar nodig aanbeveel.
Die Ouditkomitee het die onafhanklike oorsig oor die Departement se risikobestuurstelsel verskaf. Die Ouditkomitee is
van kwartaallikse ORB-vorderingsverslae en die Entiteit se risikoprofiele en registers ter uitvoering van hul onafhanklike
oorsigrol voorsien. Die Ouditkomitee se evaluering van die risikobestuursproses geskied in verhouding tot die vordering
van die implementering van die Entiteit se Jaarlikse ORB-implementeringsplan en strategiese risiko's wat die Entiteit en
die betrokke risiko-respons/behandelingstrategieë in die gesig staar.
6 INTERNE BEHEEREENHEID
Dit is die verantwoordelikheid van die Rekenpligtige Gesag om interne kontroles deurlopend te beheer en te evalueer
om seker te maak dat die kontroleaktiwiteite wat in plek is, doeltreffend en deursigtig is en bygewerk word soos nodig.
Om dit te bereik, is sleutelvergaderings kwartaalliks met die Ouditeur-generaal, programbestuurders van die
Departement van Kultuursake en Sport en die Provinsiale Minister gehou. Dit is ‟n deurlopende proses om te verseker
dat die Departement skoon oudits verkry.
7 INTERNE OUDIT EN OUDITKOMITEES
Interne Oudit voorsien bestuur van onafhanklike, objektiewe versekerings- en raadplegende dienste om waarde tot
die werkings van die Entiteit toe te voeg en dit algaande te verbeter. Dit moet die Entiteit help om sy doelwit te bereik
deur ‟n sistematiese, gedissiplineerde benadering om die effektiwiteit van Beheer-, Risikobestuur- en Beheerprosesse
te evalueer en te verbeter. Die volgende sleutelaktiwiteite word in hierdie verband uitgevoer:
Assesseer en maak gepaste aanbevelings vir die verbetering van die bestuursprosesse ter bereiking van die
doelwitte van die Entiteit;
Evalueer die genoegsaamheid en doeltreffendheid, en dra by tot die verbetering van die risikobestuursproses;
Verleen bystand aan die Rekenpligtige Gesag in die handhawing van doeltreffende en effektiewe beheer deur
daardie kontrole te evalueer t.o.v. hul doeltreffendheid en effektiwiteit, en deur aanbevelings vir bevordering en
verbetering te maak.
Die volgende versekeringsverbintenisse is goedgekeur soos per die 2014/15 Interne Ouditplan:
Oudit van Inligtingstelsels SLIMS & PASTEL
implementering van die Wes-Kaapse Taalbeleid
Die Ouditkomitee is ingestel as ‟n toesighoudende liggaam, wat onafhanklike toesig oor beheer, risikobestuur en
beheerprosesse in die Entiteit verskaf, wat toesig en verantwoordelikhede insluit ten opsigte van:
Interne Ouditfunksie;
Eksterne Ouditfunskie (Ouditeur–generaal van Suid-Afrika AGSA);
Rekeningkunde en verslaggewing deur Entiteit
Rekeningkundige Beleide van die Entiteit
Hersiening van OGSA se bestuurs- en ouditverslag
Hersiening van Entiteit se tussentydse ouditverslag
Sekuriteitsrisikobestuur
Interne Beheer;
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 22
Voorafbepaalde doelwitte;
Etiek en forensiese ondersoeke.
Die onderstaande tabel verskaf relevante inligting oor die ouditkomiteelede:
Naam Kwalifikasies Intern of
ekstern
Indien intern,
posisie in die
Departement
Datum aangestel Datum
bedank
Aantal
vergaderings
bygewoon
Mnr Ronnie
Kingwill
BCom, CTA, CA(SA) Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8
Mnr Mervyn
Burton
BCompt; B.Compt (Hons);
CA(SA)
Ekstern N.v.t. 1 Januarie 2012
1 Januarie 2015
(2de termyn)
N.v.t. 8
Me Judy
Gunther
BCompt: Meesters in
Kosteberekening; CIA;
AGA, CRMA;
Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8
Mnr Louw van
der Merwe
GR(SA); ACMA; CIA; CISA;
CRMA
Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8
Mnr Francois
Barnard
BProc, BCompt (Tax);
Nagraadse Diploma in
Ouditering MCom
(Belasting) ) GR(SA)
Ekstern N.v.t. 1 Januarie 2013 N.v.t. 5
8 VOLDOENING AAN WETTE EN REGULASIES
Stelsels, Beleide en Prosesse is in plek om voldoening aan wette en regulasies te verseker.
9 BEDROG EN KORRUPSIE
Die Wes–Kaapse Regering het 'n Anti-korrupsiestrategie goedgekeur wat die Provinsie se zero
verdraagsaamheidshouding teenoor bedrog en korrupsie bevestig. Die Entiteit het ‟n Bedrogvoorkomingsplan en
Bedrogvoorkomingsimplementeringsplan goedgekeur wat aan die Bedrogvoorkomingsplan uitvoering gee.
Verskeie kanale vir die rapportering van bewerings van bedrog bestaan en dit word in detail in die Provinsiale Anti-
korrupsiestrategie en die Departementele Bedrogvoorkomingsplan beskryf. Elke bewering wat deur die Forensiese
Ondersoekeenheid ontvang word, word in ‟n Gevallebestuurstelsel opgeteken, wat aangewend word as ‟n
bestuursinstrument om verslag te doen van die vordering wat gemaak is met gevalle ten opsigte van die Entiteit en
wat statistiek vir die Provinsie en Entiteit genereer. Ons beskerm werknemers wat fluitjie blaas oor vermoedens van
bedrog, korrupsie en diefstal indien die bekendmaking ‟n beskermde bekendmaking is (d.w.s. aan staturêre vereistes
voldoen, d.w.s. in goeder trou gemaak is). Die geleentheid om anoniem te bly, word gebied aan enige persoon wat
dade van bedrog, diefstal en korrupsie wil rapporteer en indien hulle dit persoonlik doen, word hulle identiteite
vertroulik gehou deur die persoon aan wie hulle rapporteer.
Wanneer bedrog of korrupsie bevestig word na ‟n ondersoek afgehandel is, word die betrokke werknemer wat aan
hierdie dade aandadig was, onderwerp aan ‟n dissiplinêre verhoor. In al sulke gevalle word daar van die WKR-
verteenwoordiger wat die dissiplinêre stappe inisieer, verwag om aan te raai dat die betrokke werknemer ontslaan
word. Waar prima facie getuienis van kriminele gedrag opgemerk word, word ‟n kriminele saak by die Suid-Afrikaanse
Polisiediens aangemeld.
Teen die einde van die finansiële jaar is geen sake ten opsigte van die Entiteit in hierdie verband gerapporteer nie.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 23
10 BEPERKING VAN BELANGEBOTSINGS
Die WKTK maak seker dat daar geen belangebotsings ontstaan nie deur daarop aan te dring dat ‟n Verklaring van
Belang (WCBD4-vorm) van elke verskaffer verkry word wat nie op die Wes-Kaapse Verskaffersdatabasis verskyn nie.
Voordat daar met verskaffers wat op die databasis geregistreer is, sake gedoen word, word die inligting nagegaan
om seker te maak dat die WCBD4-verklarings nie ouer as 12 maande is nie.
Provinsiale Tesourie staan entiteite by om die risiko van konflik van belange te beperk waar eienaars of direkteure van
maatskappye ook staatsdiensamptenare in die Wes-Kaap is. Dit word gedoen deur inligting te verskaf van PERSAL
(Die Personeelsalarisstelsel) aangaande staatsdiensamptenare wat geregistreer is as eienaars of direkteure van
maatskappye. Die entiteit maak seker dat sodanige persone 'n goedkeuringsbrief vir Besoldigde Werk buite die
Staatsdiens (BWBS) het voordat daar met hulle sake gedoen word.
Die entiteit het geen belangebotsing gevind by enige besigheid wat met verskaffers gedoen is nie. Indien sodanige
konflik wel aan die lig kom, sal die aangeleentheid as ‟n bedrieglike voorsieningsbestuuraktiwiteit beskou word en na
‟n kontrole-ondersoek sal die verskaffer as ‟n “nievoorkeur” diensverskaffer geïdentifiseer word.
11 GEDRAGSKODE
Die beleid soos deur die DKES geïmplementeer, inkorporeer die WKTK. Die doel van die Gedragskode is om ‟n hoë
standaard van professionele etiek in die werkplek te bevorder. Die WKTK strewe daarna om getrou te bly aan die
inhoud van die Kode en daaraan te voldoen. Werknemers word bewus gemaak van die Gedragskode deur die
verpligte opleiding, onder andere, van alle nuutaangestelde werknemers. Die Kode is onder alle werknemers versprei
om te dien as ‟n herinnering om voortdurend hoë standaarde van professionele etiek in die werkplek te bevorder.
Wanneer die inhoud van die Gedragskode verbreek word, maak bestuurders gebruik van progressiewe dissipline
wanneer nodig. Meer ernstige oortredings word na die Sentrum vir Korporatiewe Dienste (Direktoraat
Werknemerverhoudinge) vir formele tugprosedures verwys.
Daarbenewens is komiteelede van die WKTK verplig om ‟n gedragskode met betrekking tot hul
verantwoordelikheidsarea te onderteken en daarby te hou.
12 GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSKWESSIES
Die beleid soos deur die DKES geïmplementeer, inkorporeer die WKTK. Gesondheid- en veiligheidskwessies word
aangespreek deur die hou van maandelikse inspeksies by DKES se Hoofkantoor en oudit-inspeksies by alle ander
kantore van die Departement. Gebeurlikheidsplanne en kontinuïteitsplanne is saamgestel vir al die kantore. Die
bestuurders by al die kantore is aangestel as gesondheid- en veiligheidsrisikokoördineerders, veiligheidsbeamptes,
eerstehulpbeamptes en brandbestryders.
Jaarlikse brandweeroefeninge word gehou in die stadsentrum, Kaapstad, in samewerking met die Departement van
Gemeenskapsveiligheid en die Departement van Ramprisikobestuur van die Stad Kaapstad wat alle prosesse
moniteer en kommentaar daaroor verskaf.
Beroepsgesondheid- en -veiligheidsvergaderings word kwartaalliks gehou op topbestuursvlak om gesondheid-,
veiligheid- en omgewingsake te bespreek.
Die gesondheids- en veiligheidsbewustheidsprogramme wat jaarliks aangebied word, het die bewustheidsvlak in
hierdie opsig in die Entiteit aansienlik verhoog. Die Entiteit het 'n afvalbestuursprogram geïmplementeer.
Oorskietpapier word elke maand versamel en verwyder.
13 MAATSKAPPY-/ RAADSEKRETARIS
Nie van toepassing op hierdie entiteit nie.
14 MAATSKAPLIKE VERANTWOORDELIKHEID
Nie van toepassing op hierdie entiteit nie.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 24
15 OUDITKOMITEEVERSLAG
Ons bied met genoeë ons verslag vir die boekjaar geëindig 31 Maart 2015 aan.
Verantwoordelikheid van die Ouditkomitee
Die Ouditkomitee doen verslag dat die komitee voldoen het aan sy verantwoordelikhede wat voortspruit uit artikel 51
(1) (a) van die Wet op Openbare Finansiële Bestuur en Tesourieregulasie 27.1. Die Ouditkomitee doen verder ook
verslag dat hy ‟n toepaslike amptelike verwysingsraamwerk as sy Ouditkomitee-oktrooi aanvaar het, sy aktiwiteite in
voldoening daarmee gereguleer het, en al sy verantwoordelikhede soos daarin vervat, nagekom het.
Die Doeltreffendheid van Interne Beheer
Die entiteit word deur die Departement van Kultuursake en Sport bedien, en geen tekortkominge ten opsigte van
interne beheer op entiteitsvlak is gerapporteer nie.
Bestuur in die oorsigjaar en Kwartaallikse Verslae
Die Entiteit het maandeliks en kwartaalliks aan die Tesourie verslag gedoen soos deur die WOFB bepaal word.
Die Ouditkomitee is tevrede met die inhoud en gehalte van kwartaallikse finansiële en prestasieverslae wat deur die
entiteit se Rekenpligtige Beampte vir die oorsigjaar voorberei en uitgereik is.
Evaluering van Finansiële State
Die Ouditkomitee het:
die geouditeerde finansiële jaarstate soos dit in die verslag verskyn, met die Ouditeur-Generaal van Suid-
Afrika en die Rekenpligtige Beampte nagegaan en bespreek.
die Ouditeur-Generaal van Suid-Afrika se bestuursverslag en die bestuur se reaksie daarop in oënskou
geneem.
veranderinge aan die finansiële beleide en praktyke in oorweging geneem en waar van toepassing word dit
in die finansiële jaarstate weergegee.
die entiteit se prosesse nagegaan om nakoming van regs- en regulerende bepalings te verseker.
die inligting oor voorafbepaalde doelwitte soos in die jaarverslag vermeld, nagegaan.
wesenlike veranderinge wat uit die oudit van die Entiteit voortgespruit het, nagegaan en
die tussentydse finansiële jaarstate soos voorgelê deur die Entiteit vir die ses maande eindigende 30
September 2014, nagegaan en aanbevelings gedoen waar nodig.
Interne Oudit
Die Ouditkomitee bly besorg oor die genoegsaamheid van interne ouditbronne om volle dekking van hoë-risiko areas
te verskaf.
Die gesamentlike versekeringsbenadering sal steeds doeltreffend toegepas word om interne ouditbronne op die
mees relevante risiko-areas te laat fokus.
Verslag van die Ouditeur-Generaal
Ons het die implementeringsplan vir ouditkwessies wat in die vorige jaar aangemeld is, nagegaan en is tevrede dat
dit aandag geniet het soos die Ouditeur-Generaal verslag gedoen het.
Die Ouditkomitee het met die Ouditeur-Generaal en die Entiteit vergader om te verseker dat daar geen onopgeloste
kwessies uit die regulerende oudit voortspruit nie.
Die Ouditkomitee stem daarmee saam en aanvaar die Ouditeur-Generaal se opinie aangaande die Finansiële
Jaarstate, en stel voor dat die geouditeerde Finansiële Jaarstate aanvaar word en saamgelees word met die verslag
van die Ouditeur-Generaal.
Waardering
Die Ouditkomitee wil graag sy waardering uitspreek teenoor die Bestuur van die Entiteit, die Ouditeur-Generaal en die
Korporatiewe Versekeringstak vir die samewerking en inligting wat hulle verskaf het om ons in staat te stel om hierdie
verslag saam te stel.
__________________________
Ronnie Kingwill
Voorsitter van die Maatskaplike Kluster-ouditkomitee
Wes-Kaapse Taalkomitee: Wes–Kaapse Regering
11 Augustus 2015
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 25
DEEL D: MENSLIKEHULPBRON-BESTUUR
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 26
1 INLEIDING
Die Wes-Kaapse Taalkomitee is op 1 September 2012 vir ‟n ampstermyn van drie jaar aangestel. Die Wes-Kaapse
Provinsiale Talewet, 1998 maak vir elf lede voorsiening. Slegs tien lede is aangestel omdat geen nominasies vir
verteenwoordigers van Suid-Afrikaanse Gebaretaal ontvang is nie.
Die taalbelange van die Wes-Kaap word op die volgende manier verteenwoordig:
Afrikaans word deur vier lede verteenwoordig;
isiXhosa word deur drie lede verteenwoordig;
Engels word deur twee lede verteenwoordig; en
Voorheen gemarginaliseerde en inheemse tale word deur een lid verteenwoordig.
Wanneer die vakature gevul is, sal SAGT deur een lid verteenwoordig word.
2 MENSLIKEHULPBRON-OORSIGSTATISTIEKE
Daar word oor hierdie statistieke in die Jaarverslag van die Departement van Kultuursake en Sport verslag gedoen.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 27
DEEL E: FINANSIËLE INLIGTING
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 28
1 VERSLAG VAN DIE OUDITEUR-GENERAAL AAN DIE WES-KAAPSE PROVINSIALE PARLEMENT OOR DIE WES-
KAAPSE TAALKOMITEE
Inleiding
1. Ek het die finansiële state van die Wes-Kaapse Taalkomitee soos uiteengesit op bladsy 31 tot 47 geoudit. Dit sluit
ook die staat van finansiële posisie soos op 31 Maart 2015, die staat van finansiële prestasie, die staat van
veranderinge in netto bates, die kontantvloeistaat en die staat van vergelyking van begroting en werklike
bedrae vir die jaar geëindig in, asook die aantekeninge wat uit ‟n opsomming van betekenisvolle
rekeningkundige beleide en ander verduidelikende inligting bestaan.
Rekenpligtige gesag se verantwoordelikheid vir die finansiële state
2. Die rekenpligtige gesag is verantwoordelik vir die voorbereiding en billike aanbieding van die finansiële state
ooreenkomstig die Suid-Afrikaanse Standaarde van Algemeen Erkende Rekeningkundige Praktyk (SA
Standaarde van AERP), die vereistes van die Wet op Openbare Finansiële Bestuur van Suid-Afrika, 1999 (Wet No
1 van 1999) (WOFB) en artikel 19(5) van die Wes-Kaapse Provinsiale Talewet, 1998 (Wet no. 13 van 1998) (WKPT),
asook sodanige interne beheer wat volgens die rekenpligtige gesag nodig is om die voorbereiding van
finansiële state sonder wesenlike wanvoorstelling, hetsy weens bedrog of foute, te bewerkstellig.
Ouditeur-Generaal se verantwoordelikheid
3. My verantwoordelikheid is om ‟n mening te gee oor hierdie finansiële state gebaseer op my oudit. Ek het my
oudit gedoen in ooreenkoms met internasionale ouditstandaarde. Daardie standaarde vereis dat ek voldoen
aan etiese vereistes en die oudit beplan en uitvoer om redelike versekering te verkry dat die finansiële state
sonder wesenlike wanvoorstelling is.
4. ‟n Oudit behels die uitvoering van prosedures om ouditbewyse te verkry oor die bedrae en openbaarmakings
in die finansiële state. Die prosedures wat gekies word, hang van die ouditeur se oordeel af, insluitend die
assessering van die risiko‟s van wesenlike wanvoorstelling van die finansiële state, hetsy weens bedrog of fout.
Wanneer hierdie risiko-assesserings gedoen word, oorweeg die ouditeur interne beheer wat toepaslik is vir die
entiteit se voorbereiding en billike aanbieding van die finansiële state om ouditprosedures aan te wend wat vir
die omstandighede geskik is, maar nie met die doel om ‟n mening oor die doeltreffendheid van die entiteit se
interne beheer uit te spreek nie. ‟n Oudit sluit die evaluering van die toepaslikheid van rekeningkundige
beleide in en die redelikheid van rekeningkundige beramings wat deur die bestuur gemaak is, asook die
evaluering van die algehele aanbieding van die finansiële state.
5. Ek glo dat die ouditbewyse wat ek verkry het voldoende en geskik is om as ‟n grondslag vir my ouditmening te
dien.
Mening
6. Dit is my mening dat die finansiële state, in alle wesenlike opsigte, die finansiële posisie van die Wes-Kaapse
Taalkomitee soos op 31 Maart 2015, en sy finansiële prestasie en kontantvloei vir die jaar geëindig, in
ooreenstemming met die Suid-Afrikaanse standaarde van AERP en die vereistes van die WOFB en die WKPT,
billik weerspieël.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 29
Verslag oor ander wetlike en regulerende vereistes
7. In ooreenstemming met die Wet op Openbare Oudit, 2004 (Wet no. 25 van 2004) (WOO) en die algemene
kennisgewing wat daarvolgens uitgereik is, het ek die verantwoordelikheid om verslag te lewer van die
gerapporteerde prestasie-inligting teen voorafbepaalde doelwitte vir gekeurde doelwitte aangebied in die
jaarlikse prestasieverslag, nie-voldoening aan wetgewing asook interne beheer. Die doel van my toetse was
om aanmeldbare bevindings soos beskryf onder elke subhoof te identifiseer maar nie om bewyse te versamel
om versekering oor hierdie aangeleenthede te gee nie. Gevolglik spreek ek nie ‟n mening oor hierdie
aangeleenthede uit nie en maak ook nie ‟n gevolgtrekking in die verband nie.
Voorafbepaalde doelwitte
8. Ek het prosedures uitgevoer om bewyse te verkry oor die nut en betroubaarheid van die prestasie-inligting vir
die volgende geselekteerde doelwit wat in die jaarlikse prestasieverslag vir die openbare entiteit vir die jaar
geëindig 31 Maart 2015 verskyn:
Doelwit: Moniteer en adviseer oor die implementering van die Wes-Kaapse Taalbeleid op bladsy 13.
9. Ek het die gemelde prestasie-inligting teen die algehele kriteria van nut en betroubaarheid geëvalueer.
10. Ek het die bruikbaarheid van die gerapporteerde prestasie-inligting geëvalueer om te bepaal of dit aangebied
is in ooreenstemming met die Nasionale Tesourie se jaarverslagbeginsels en of die gerapporteerde prestasie in
ooreenstemming met die beplande doelwit was. Verder het ek toetse uitgevoer om te bepaal of aanduiders
en teikens goed gedefinieer, waar, spesifiek, meetbaar, tydgebonde en tersaaklik was, soos vereis word deur
die Nasionale Tesourie se Raamwerk vir die bestuur van Programprestasie-inligting.
11. Ek het die betroubaarheid van die prestasie-inligting geëvalueer om vas te stel of dit geldig, akkuraat en
volledig was.
12. Ek het geen wesenlike bevindings oor die nut en betroubaarheid van die prestasie-inligting vir die
geselekteerde doelwit: moniteer en adviseer oor die implementering van die Wes-Kaapse Taalbeleid
gemaak nie.
Addisionele saak
13. Hoewel ek geen wesenlike bevindinge oor die nut en betroubaarheid van die gemelde prestasie-inligting vir
die geselekteerde doelwit gemaak het nie, wil ek graag die aandag op die volgende vestig:
Bereiking van beplande doelwitte
14. Verwys na die jaarlikse prestasieverslag op bladsy 13 vir inligting oor die bereiking van die beplande doelwitte
vir die jaar.
Voldoening aan wetgewing
15. Ek het die prosedures uitgevoer om bewyse te verkry dat die entiteit aan die toepaslike wetgewing met
betrekking tot finansiële sake, finansiële bestuur en ander verwante sake voldoen het. Ek het nie enige gevalle
van wesenlike nie-voldoening aan spesifieke sake in sleutelwetgewing geïdentifiseer nie, soos uiteengesit in die
algemene kennisgewing wat ingevolge WOO uitgereik is nie.
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 30
Interne beheer
16. Ek het interne beheer as toepaslik beskou met betrekking tot my oudit van die finansiële state, die jaarlikse
prestasieverslag en voldoening aan wette en regulasies oorweeg. Ek het geen betekenisvolle gebreke in
interne kontrole geïdentifiseer nie.
Kaapstad
29 Julie 2015
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 31
WES-KAAPSE TAALKOMITEE
FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
2. STAAT VAN FINANSIËLE POSISIE SOOS OP 31 MAART 2015
Syfers in Rand Notas
2015
R’000
2014
R’000
BATES
Bedryfsbates
Kontant en kontantekwivalente 2 304 224
TOTALE BATES 304 224
LASTE
Bedryfslaste
Bedrae betaalbaar van uitruiltransaksies 3 58 5
TOTALE LASTE 58 5
NETTO BATES
Opgehoopte surplus 246 219
TOTALE NETTO BATES 304 224
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 32
WES-KAAPSE TAALKOMITEE
FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
3. STAAT VAN FINANSIËLE PRESTASIE VIR DIE JAAR GEЁINDIG 31 MAART 2015
Syfers in rand Notas
2015
R’000
2014
R’000
INKOMSTE
Inkomste van nie-uitruiltransaksies 4.1 251 267
Inkomste van uitruiltransaksies 4.2 14 11
TOTALE INKOMSTE 265 278
UITGAWES
Ouditgelde 5 (122) (107)
Administratiewe uitgawes 7 (30) (21)
Ledegelde 8 (22) (22)
Ander bedryfsuitgawes 9 (64) (100)
TOTALE UITGAWE (238) (250)
SURPLUS VIR DIE JAAR 27 28
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 33
WES-KAAPSE TAALKOMITEE
FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
4. STAAT VAN VERANDERINGE IN NETTO BATES
Bedrae in Rand
Opgehoopte
surplus
R’000
Totale
Ekwiteit
R’000
Saldo op 1 April 2013 191 191
Surplus vir die jaar 28 28
Saldo op 01 April 2014 219 219
Surplus vir die jaar 27 27
Saldo op 31 Maart 2015 246 246
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 34
WES-KAAPSE TAALKOMITEE
FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
5. KONTANTVLOEISTAAT
Syfers in rand Notas
2015
R’000
2014
R’000
Kontantvloei van bedryfsaktiwiteite
Kontant ontvang 221 210
Kontant betaal aan verskaffers en
werknemers
(155) (236)
Kontant genereer (gebruik) in bedryf 6 66 (26)
Rente ontvang 14 11
Netto kontant invloei (uitvloei)van
bedryfsaktiwiteite 80 (15)
Netto toename/(afname) in kontant en
kontantekwivalente 80 (15)
Kontant en kontantekwivalente aan begin
van die jaar
224 239
Totale kontant en kontantekwivalente aan
die einde van die jaar 304 224
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 35
Die goedgekeurde begroting dek die tydperk van 1 April 2014 tot 31 Maart 2015. Die finansiële state word op die grondslag van oploping
voorberei deur ‟n klassifikasie oor die aard van die uitgawes in die staat van finansiële prestasie te gebruik. Die finansiële state verskil van die
begroting, wat goedgekeur is op die kontantgrondslag van dieselfde klassifikasie. Afwykings bokant 5% word beskou as betekenisvol en
word in die Staat van Vergelyking van Begrote en Werklike Bedrae hierbo verduidelik.
‟n Rekonsiliasie van die werklike bedrae op ‟n vergelykende grondslag soos aangebied in die staat van vergelyking van begrote en
werklike bedrae en die werklike bedrae in die kontantvloeistaat vir die tydperk geëindig 31 Maart 2015 verskyn hieronder. Die finansiële
state en begrotingsdokumente word vir dieselfde tydperk voorberei. Daar is ‟n grondslagverskil: die begroting word op ‟n kontantgrondslag
voorberei en die finansiële state op ‟n oplopingsgrondslag.
WES-KAAPSE TAALKOMITEE
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
6. STAAT VAN VERGELYKING VAN BEGROTE EN WERKLIKE BEDRAE
Beskrywing
Finale
begroting
R’000
Werklike
bedrae op ’n
grondslag
van
vergelyking
R’000
Afwyking
R’000
Afwyking
%
Verduideliking van belangrike afwykings (groter as 5%)
teenoor begroting
INKOMSTE
Oordragte & subsidies 221 221 - -
Ander bedryfsinkomste 0 30 30 100% Korting op ouditgeld van Nasionale Tesourie
Rente-inkomste 12 14 2 17% Rentekoerstoename
TOTALE INKOMSTE 233 265 32
UITGAWES
Ledegeld 44 22 22 50% Daar word vir vergaderings vir ‟n hele dag begroot,
terwyl hulle net ‟n paar uur duur.
Administrasie-uitgawes 38 30 8 21% Kostebeperkings skryfbehoeftes & advertensies
Ouditgelde 50 122 (72) (144%) Ouditeur-generaal se gelde het die begroting oorskry.
Ander bedryfsuitgawes 101 64 37 37% Taalprojek uitgestel tot die 2016-boekjaar.
TOTALE UITGAWE 233 238 (5)
NETTO EFFEK - 27 27
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 36
7. REKONSILIASIE VAN WERKLIKE BEDRAE OP ’N VERGELYKENDE GRONDSLAG EN WERKLIKE
BEDRAE IN DIE FINANSIËLE STATE
WES-KAAPSE TAALKOMITEE
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
Beskrywing Bedryf
R’000
Totaal
R’000
Werklike bedrag op vergelykende
grondslag soos aangetoon in die
begroting en werklike
vergelykende staat
- -
Basiese verskille 27 27
Tydsverskille - -
Entiteitverskille - -
Werklike bedrag in die
kontantvloeistaat
27
27
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 37
1. REKENINGKUNDIGE BELEIDE
1. 1 VOORLEGGING VAN FINANSIËLE STATE
Die finansiële state is voorberei ooreenkomstig die volgende beleide, wat konsekwent
toegepas is in alle wesenlike aspekte, tensy anders aangedui. Waar dit egter gepas en
betekenisvol is, is addisionele inligting vrygestel om die bruikbaarheid van die finansiële state
te verbeter en om te voldoen aan die statutêre vereistes van die Wet op Openbare
Finansiële Bestuur, Wet 1 van 1999 (soos gewysig deur Wet 29 van 1999), en die
Tesourieregulasies uitgereik ingevolge die Wet.
1.1.1 Voorbereidingsgrondslag
Die finansiële state is voorberei in ooreenstemming met die doeltreffende standaarde van
Algemeen Erkende Rekenkundige Praktyk (AERP) insluitende enige vertolkings, riglyne en
voorskrifte wat deur die Raad vir Rekeningkundige Standaarde uitgereik is.
Die finansiële state is ingevolge die historiese kostekonvensie voorberei, behalwe soos
aangedui in die onderstaande rekeningkundige beleide. Die rekeningkundige beleidsrigtings
soos hieronder uiteengesit en waar van toepassing op die Entiteit, is konsekwent toegepas op
alle tydperke wat in hierdie finansiële state verskyn, tensy anders aangedui.
Standaarde van AERP wat op die verslagdoeningstydperk van toepassing is:
AERP
verw. Beskrywing
AERP
verw. Beskrywing
AERP 1* Voorlegging van finansiële state AERP 16* Beleggingseiendom
AERP 2* Kontantvloeistaat AERP 17* Eiendom, Aanleg en Toerusting
AERP 3*
Rekeningkundige
beleidsrigtings, veranderinge in
Rekeningkundige Beramings en
Foute
AERP 18* Segmentverslaggewing
AERP 4* Die uitwerking van veranderinge
in wisselkoerse AERP 19*
Bepalings, Gebeurlike
Verpligtinge & Gebeurlike Bates
AERP 5* Leenkostes AERP 21* Waardedaling van
Niekontantgenerende Bates
AERP 6* Gekonsolideerde en
Afsonderlike Finansiële State AERP 23*
Inkomste uit Nievalutatransaksies
(Belastings en Oordragte)
AERP 7* Beleggings in geassosieerdes AERP 24*
Aanbieding van
Begrotingsinligting in Finansiële
State
AERP 8* Belange in Gesamentlike
Ondernemings AERP 25* Werknemersvoordele
AERP 9* Inkomste uit ruiltransaksies AERP 18* Waardedaling van
Kontantgenerende Bates
AERP 10* Finansiële Verslagdoening in
Hiperinflasionêre Ekonomieë AERP 27* Landbou (het AERP 101 vervang)
AERP 11* Boukontrakte AERP 31* Ontasbare Bates (vervang AERP
102)
AERP 12 Voorrade AERP 100 Niebedryfsbates Gehou vir
Verkoop en Gestaakte Bedrywe.
AERP 13 Huurkontrakte AERP 103 Erfenisbates
AERP 14 Gebeure na die
verslagdoeningsdatum AERP 104 Finansiële instrumente
WES-KAAPSE TAALKOMITEE
8. AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 38
WES-KAAPSE TAALKOMITEE
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar eindigend 31 Maart 2015
AERP 105
Oordragte van funksies tussen
entiteite onder gemeenskaplike
beheer
*Soos hersien
Standaarde van AERP wat gebruik mag word in die ontwikkeling van ’n rekeningkundige
beleid:
AERP verw. Beskrywing
AERP 32 Dienskonsessiereëlings: Verlener
AERP 108 Statutêre ontvangbares
Standaarde van AERP wat gebruik mag word om inligting in die finansiële state te openbaar:
AERP verw. Beskrywing
AERP 20 Verwanteparty-bekendmaking
* Vir die huidige finansiële jaar en in ooreenstemming met vorige jare, is IPSAS 20 gebruik vir
verwantepartyopenbaarmakings.
Die voorbereiding van finansiële state in ooreenkoms met AERP vereis dat die bestuur
skattings, beoordelings en aannames moet maak wat die toepassing van beleide en
aangemelde bedrae van bates en laste, inkomste en uitgawes raak.
Die beramings en aannames is gebaseer op historiese ervaring en verskeie ander faktore wat
beskou word as redelik onder omstandighede. Die resultate hiervan vorm die grondslag vir
die maak van beoordelings oor drawaardes van bates en laste wat nie duidelik afleibaar is
van ander bronne nie. Werklike resultate mag verskil van hierdie beramings. Die beramings
en onderliggende aannames word voortdurend hersien. Hersienings van rekeningkundige
beramings word erken in die jaar waarin die beraming hersien word indien die hersiening
slegs daardie jaar affekteer, of in die jaar van hersiening en toekomstige jare indien die
hersiening huidige sowel as toekomstige jare affekteer.
1.1.2 Die kontantvloeistaat kan alleenlik voorberei word ooreenkomstig die direkte metode.
1.1.3 Spesifieke inligting is afsonderlik aangebied op die staat van posisie soos:
(a) Belastings en oordragte betaalbaar;
(b) Handel en ander betaalbares van nievalutatransaksies.
AERP 106 Oordrag van funksies tussen entiteite onder gemeenskaplike beheer
AERP 107 Samesmeltings
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1.2. VOORLEGGINGSGELDEENHEID
Die funksionele geldeenheid van die entiteit is die Suid-Afrikaanse Rand. Hierdie finansiële
jaarstate word in Suid-Afrikaanse Rand voorgelê. Alle bedrae is tot die naaste duisend (1 000)
Rand afgerond.
1.3. AANNAME OOR LOPENDE ONDERNEMING
Hierdie finansiële jaarstate word op die grondslag van ‟n lopende onderneming voorberei.
1.4. INKOMSTE
Inkomste word gemeet teen die billike waarde van die vergoeding ontvang of ontvangbaar.
Inkomste word erken wanneer daar moontlik toekomstige voordele of dienspotensiaal uit die
entiteit sal vloei en wanneer die inkomstebedrag betroubaar gemeet kan word, en aan
spesifieke kriteria voldoen is vir die entiteit se aktiwiteite. Inkomste uit die lewering van diens
word in surplus of tekort erken in verhouding tot die stadium van voltooiing van die transaksie
teen die verslagdatum.
Die bedrag word nie gereken as betroubaar gemeet totdat alle gebeurlikhede m.b.t. die
transaksie opgelos is nie.
1.4.1 Inkomste uit nie-uitruiltransaksies
1.4.1.1 Onvoorwaardelike toelaes
‟n Onvoorwaardelike toelae word in inkomste erken wanneer die toelae ontvangbaar word.
1.4.1.2 Voorwaardelike toelaes en ontvangste
Inkomste wat van voorwaardelike toelaes, skenkings en befondsing ontvang word, word as
inkomste erken in die mate dat die entiteit voldoen het aan enige kriteria, voorwaardes of
verpligtinge wat in die ooreenkoms vervat is. Waar daar nie aan die kriteria, voorwaardes of
verpligtinge voldoen is nie, word ‟n las erken.
Rente verdien op beleggings word ooreenkomstig die voorwaardes vir toelaes hanteer.
Indien dit aan die verlener betaalbaar is, word dit as deel van die las aangeteken en indien
nie, word dit as rente verdien in die staat van finansiële prestasie aangeteken.
Toelaes wat die entiteit vergoed vir uitgawes aangegaan, word op ‟n sistematiese grondslag
in surplus of tekort erken in dieselfde tydperke waarin die uitgawes erken is.
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1.4.1.3 Dienste in natura
Dienste in natura is dienste wat kosteloos deur individue aan entiteite voorsien word, maar dit
kan aan sekere voorwaardes onderhewig wees. Personeel van openbare entiteite voorsien
waardevolle steuning aan die entiteit om sy doelwitte te bereik. Die diens wat gelewer word
kan egter nie betroubaar gemeet word nie en daarom word dit nie in die staat van finansiële
prestasie of die staat van finansiële posisie erken nie.
Die aard van die diens word aangetoon in die notas by die finansiële state, verwante partye.
1.4.2 Inkomste van uitruiltransaksies
Inkomste ontvang uit rente op beleggings en lopende bankrekening.
1.5. BUITELANDSE VALUTA
Transaksies wat in buitelandse valuta gedenomineer is, word teen die wisselkoers op die
transaksiedatum omgereken. Monetêre items gedenomineer in buitelandse valuta, word
teen die wisselkoers op die verslagdoeningsdatum omgereken. Winste en verliese wat uit die
transaksie voortspruit, word teen surplus of tekort aangeteken.
1.6 UITGAWE
1.6.1 Finansiële transaksies in bates en laste
Skulde word afgeskryf wanneer dit as onverhaalbaar geïdentifiseer is. Skulde wat afgeskryf
word, word beperk tot die bedrag van toegewese fondse wat gespaar en/of onderbestee is.
Die afskrywing vind teen jaareinde plaas of wanneer fondse beskikbaar is.
Geen voorsiening word gemaak vir onverhaalbare bedrae nie, maar bedrae word as ‟n
openbaarmakingsnota aangedui.
Alle ander verliese word erken wanneer magtiging vir die erkenning daarvan verleen is.
1.6.2 Nuttelose en verkwistende uitgawe
Nuttelose en verkwistende uitgawe word in die staat van finansiële posisie as ‟n bate erken
tot tyd en wyl die uitgawe van die verantwoordelike persoon verhaal is of as onverhaalbaar
in die staat van finansiële prestasie afgeskryf word.
1.6.3 Onreëlmatige uitgawe
Onreëlmatige uitgawe word as uitgawe in die staat van finansiële prestasie erken.
Indien die uitgawe nie deur die betrokke owerheid goedgekeur is nie, word dit as ‟n bate
behandel totdat dit verhaal of afgeskryf word.
1.6.4 Oordragte en subsidies
Oordragte en subsidies word as ‟n uitgawe erken wanneer die finale magtiging vir betaling
op die stelsel verreken is (teen nie later nie as 31 Maart van elke jaar).
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1.7. FINANSIËLE INSTRUMENTE
Die finansiële instrumente van die entiteit word as óf finansiële bates óf laste gekategoriseer.
1.7.1 Finansiële bates
‟n Finansiële bate is enige bate wat kontant is of ‟n kontraktuele reg om kontant te ontvang.
Die entiteit beskik oor die volgende tipes finansiële bates soos weerspieël op die staat van die
finansiële posisie of in die aantekeninge daarby:
Kontant en kontantekwivalente
Ooreenkomstig AERP 104, word die finansiële bates van die entiteit soos volg gekategoriseer
in die kategorieë wat deur hierdie standaard toegelaat word:
Tipe finansiële bate Gekategoriseer ingevolge AERP 104
Kontant en kontantekwivalente Lenings en ontvangbare rekenings
1.7.1.1 Lenings en ontvangbare rekenings
Lenings en ontvangbare rekenings word aanvanklik teen kosprys erken wat die billike waarde
weergee. Na die aanvanklike vermelding, word finansiële bates teen geamortiseerde koste
gemeet deur die effektiewerente-metode te gebruik, minus ‟n toegewing vir waardedaling.
Hulle word by bedryfsbates ingesluit, behalwe vir bedrae uitkeerbaar oor ‟n tydperk van meer
as 12 maande, wat as niebedryfsbates geklassifiseer word.
1.7.2 Finansiële laste
‟n Finansiële las is ‟n kontraktuele verpligting om kontant of ‟n ander finansiële bate aan ‟n
ander entiteit te lewer. Die finansiële laste van die entiteit is handels- en ander krediteure soos
weerspieël op die staat van finansiële posisie en die aantekeninge daarby.
Daar is twee hoofkategorieë van finansiële laste, geklassifiseer volgens hoe hulle gemeet
word. Finansiële laste kan gemeet word teen:
Billike waarde deur surplus of tekort of
geamortiseerde koste
Finansiële laste wat gemeet word teen billike waarde deur surplus of tekort word aangetoon
teen billike waarde, met enige wins of verlies erken in die staat van finansiële prestasie. Enige
ander finansiële las moet geklassifiseer word as ‟n las wat nie gemeet word teen billike
waarde deur surplus of verlies nie en word aanvanklik gemeet teen billike waarde, netto van
transaksiekoste. Ander finansiële verpligtinge word hierna gemeet teen geamortiseerde koste
deur die rentemetode te gebruik, met rente-uitgawe erken op ‟n effektieweopbrengsbasis.
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1.8. KRITIEKE REKENINGKUNDIGE BERAMINGS EN BEOORDELINGS
Die entiteit maak beramings en aannames ten opsigte van die toekoms. Die gevolglike
rekeningkundige beramings is uiteraard selde dieselfde as die verwante werklike resultate.
Beramings en besluite word voortdurend geëvalueer en is gebaseer op historiese
ondervinding en ander faktore, insluitende verwagtings van toekomstige gebeure wat onder
die omstandighede as redelik beskou word. Die beramings en aannames wat 'n beduidende
risiko inhou om in die volgende finansiële jaar ‟n wesenlike aanpassing van die drabedrae
van bates en laste tot gevolg kan hê, word hieronder bespreek.
1.8.1 Voorsiening vir waardedaling van ontvangbare rekenings
‟n Beraming vir die waardedaling van ontvangbare rekenings word gedoen wanneer die
invordering van die volle bedrag nie meer waarskynlik is nie. Die voorsiening vir skuld weens
waardedaling word slegs op handels- en ander debiteure bereken. Die entiteit se totale
voorsiening vir waardedaling word op grond van individuele debiteur of ten minste per
risikokategorie bereken.
1.9. BTW EN MOONTLIKE VRYSTELLINGS
Die entiteit is van BTW vrygestel. Indien enige befondsing egter ontvang word wat die entiteit
vereis om as ‟n BTW-ondernemer te registreer, sal sodanige aansoek ingedien word.
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar eindigend 31 Maart 2015
Syfers in rand
2015
R’000
2014
R’000
2. Kontant en kontantekwivalente
Kontant en kontantekwivalente bestaan uit:
Banksaldo 304 224
304
224
Kredietgehalte van kontant by bank en korttermyndeposito's, uitgesonderd kontant voor
hande
Kontant en kontantekwivalente bestaan uit kontant en korttermyn- hoogs likiede
beleggings wat by geregistreerde bankinstellings gemaak is met termyne van drie maande
of minder en onderhewig is aan ‟n onbeduidende rentekoersrisiko. Die drabedrag van
hierdie bates is min of meer gelyk aan hulle billike waarde.
3. Bedrae betaalbaar uit uitruiltransaksies
Handelsrekenings betaalbaar 58 5
58 5
4. Inkomste
4.1 Inkomste uit nie-uitruiltransaksies
Oordragte en subsidies ontvang 221 210
Ander bedryfsinkomste - Korting: Ouditgelde 30 57
251 267
4.2 Inkomste uit uitruiltransaksies
Rente-inkomste
14
11
265
278
5. Ouditgelde
Eksterne Oudit 122 107
122
107
Handels- en ander rekenings betaalbaar word as ‟n finansiële las geklassifiseer. Die
drabedrag van handels- en ander betaalbare transaksies is min of meer gelyk aan hulle
billike waarde.
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar eindigend 31 Maart 2015
Syfers in rand
2015
R’000
2014
R’000
6. Kontant gegenereer deur bedrywe
Surplus voor belasting 27 28
Aanpassings vir:
Rente ontvang (14) (11)
Veranderinge in bedryfskapitaal:
Handels- en ander debiteure - -
Handels- en ander krediteure 53 (43)
66
(26)
7. Administratiewe uitgawes
Advertensies 5 -
Bankkoste 1 1
Vermaak 21 16
Skryfbehoeftes en drukwerk 2 4
29
21
8. Ledegelde
Barker M. 2 2
Chetty R. Prof. 5 6
De Stadler M. 3 2
Fransman W. 2 2
Fredericks I. 1 2
Olivier M. 3 3
Ralarala M. Dr. 3 1
Theys H. 2 2
Wyngaard H. 1 2
22
22
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar geëindig 31 Maart 2015
Syfers in rand
2015
R’000
2014
R’000
9. Ander bedryfsuitgawes
Taalbevorderingsprojekte* 20 43
Drukwerk en publikasies * 35 49
Intekenaarsgelde 4 -
Vertalings - 2
Reis & verblyf 5 6
64 100
10. Verwante partye
Verhoudinge
Primêre befondser Departement van Kultuursake en Sport
Strategiese vennoot Wes-Kaapse Kultuurkommissie
Strategiese vennoot Erfenis Wes-Kaap
Sekondêre befondser Nasionale Tesourie
Aard van verhouding
Beamptes van die Departement van Kultuursake en Sport in die Wes-Kaap vervul die
uitvoerende en administratiewe funksies wat met die Wes-Kaapse Taalkomitee verband hou.
Die entiteit maak gebruik van die kantoorruimte van die Departement van Kultuursake en
Sport en het toegang tot die gebruik van hul bates en die sekuriteitsdiens wat deur die
Departement van Gemeenskapsveiligheid voorsien word.
Die Nasionale Tesourie subsidieer die ouditgelde van die Wes-Kaapse Taalkomitee.
Verwanteparty-transaksies
Inkomste ontvang van verwante partye
Departement van Kultuursake en Sport 221 210
Nasionale Tesourie 30 57
11. Risikobestuur
Markrisiko
Die entiteit se aktiwiteite stel dit bloot aan ‟n verskeidenheid finansiële risiko‟s: markrisiko
(billike waarde rentekoersrisiko‟s), kredietrisiko en likiditeitsrisiko.
Die entiteit is nie aan markrisiko blootgestel nie omdat krediteure binne 30 dae na ontvangs
van ‟n faktuur betaal moet word, soos vereis deur die tesourieregulasies en die WOFB.
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar eindigend 31 Maart 2015
Syfers in rand
2015
R’000
2014
R’000
Likiditeitsrisiko
Likiditeitsrisiko is die risiko dat die entiteit nie in staat sal wees om die finansiële verpligtinge na
te kom wanneer dit betaalbaar is nie. Ingevolge die leningsvereistes verseker die entiteit dat
voldoende fondse beskikbaar is om verwagte en onverwagte finansiële verpligtinge na te
kom. Alle uitstaande rekeninge betaalbaar word binne 30 dae vanaf die
verslagdoeningsdatum betaal.
Sensitiwiteitsontleding
Indien die rentekoerse op veranderlikekoers- finansiële instrumente teen 31 Maart 2015 1%
hoër/laer was, met alle ander veranderlikes nog konstant, sou die jaar se wins na belasting
R2 255 hoër of laer gewees het.
Rentekoersrisiko
Die entiteit se risikoprofiel bestaan uit vaste- en swewende koerslenings en banksaldo‟s wat
die entiteit aan billike waarde rentekoersrisiko en kontantvloei-rentekoersrisiko blootstel, en
kan as volg opgesom word:
Finansiële Bates
Handels- en ander debiteure is op ‟n vaste rentekoers. Die bestuur hanteer rentekoersrisiko
deur voordelige koerse vir swewende koerslenings te onderhandel en waar moontlik van
vastekoerslenings gebruik te maak.
Die bestuur se beleid behels ook die balansering van die rente op batelenings met die rente
betaalbaar op laste.
Kontantvloei-rentekoersrisiko
Finansieel Huidig Verskuldig
in minder
as ’n jaar
Verskuldig
in een tot
twee jaar
Verskuldig
in twee tot
drie jaar
Verskuldig
in drie tot
vier jaar
Verskuldig
na vyf
jaar
Instrument
Normale
kredietvoorwaardes - 304 - - - -
Handels- en ander
krediteure - (58) - - - -
Uitgebreide
kredietvoorwaardes - - - - - -
Netto bedrag:
(R’000)
-
246 - - - -
Betaling verskuldig
maar nie voorsien nie - - - - - -
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE
vir die jaar eindigend 31 Maart 2015
Syfers in rand
2015
R’000
2014
R’000
Kredietrisiko
Kredietrisiko verwys na die risiko dat die teenparty nie sy kontraktuele verpligtinge sal nakom
nie, wat tot ‟n finansiële verlies vir die entiteit kan lei. Die entiteit het 'n beleid aanvaar
waarvolgens slegs met kredietwaardige partye sake gedoen sal word.
Kredietrisiko bestaan hoofsaaklik uit kontantdeposito‟s, kontantekwivalente, afgeleide
finansiële instrumente en handelsdebiteure. Die entiteit deponeer kontant slegs by groot
banke met hoëgehalte-kredietwaardigheid en beperk blootstelling aan enige teenparty.
Geen kredietperke is gedurende die verslagdoeningstydperk oorskry nie en die bestuur
verwag nie enige verliese as gevolg van nie-prestasie deur hierdie teenpartye nie.
Maksimum blootstelling aan kredietrisiko
Die entiteit se blootstelling aan kredietrisiko met betrekking tot lenings en ontvangbare
rekenings word tot die bedrae op die balansstaat beperk.