drakenstein municipality 2014/2015 adjustments budget budget... · 2017. 8. 18. · drakenstein...

“A place of excellence”

DRAKENSTEIN MUNICIPALITY

2014/2015 ADJUSTMENTS BUDGET

MAY 2015

REPORT TO: EXECUTIVE MAYOR & MAYORAL COMMITTEE MUNICIPAL COUNCIL File ref: 5/2/2(2014/2015) Collaborator no: IDP KPA ref: 8 (Financial Sustainability) Date: 13 May 2015 (Mayco) 20 May 2015 (Council)

FINANCE: BUDGETS: APPROVAL OF THE 1ST 2014/2015 OPERATING AND CAPITAL SPECIAL ADJUSTMENTS BUDGET 1 PURPOSE To submit the 1st 2014/2015 operating and capital special adjustments budget to

Council for approval. 2 FOR DECISION BY COUNCIL

Section 160(2) of The Constitution of the Republic of South Africa, Act 108 of 1996, determines that the function to approve a budget of a municipality may not be delegated by a Municipal Council. Section 28(4) of the Local Government: Municipal Finance Management Act, No 56 of 2003 (MFMA), determines that only the mayor of a municipality may table an adjustments budget in the Municipal Council.

3 EXECUTIVE SUMMARY

Section 28(2)(b) of the MFMA determines that an adjustments budget may appropriate additional revenues that have become available over and above those anticipated in the annual budget, but only to revise or accelerate spending programmes already budgeted for. The Department of Water and Sanitation have increased the regional bulk infrastructure grant (RBIG) allocation of R 12,500,000 (VAT included), currently recognised in the 2014/2015 budget, by allocating additional RBIG funding amounting to R 6,928,176 (VAT included) to Drakenstein Municipality's Upgrade Bulk Sewer: Carolina to Amstelhof Capital Project.

2

“Place of excellence”

The 14% VAT (R 6,928,176 / 114 x 14 = R 850,829) needs to be accounted for as revenue in the operating budget as allowed through National Treasury Budget Circular No 66 of 11 December 2012. The R 6,077,347 (VAT excluded) will release the pressure on external loans to be taken up and can now be allocated to other capital projects. For the 2014/2015 financial year it is recommended that R 5,365,317 be availed to accelerate spending on the renewal and refurbishing of our vehicle fleet and R 712,030 on the upgrade of the tartan track at Daljosaphat Stadium. The additional revenues and corresponding expenditure now needs to be recognised through a special adjustments budget. In addition to the above adjustment in national funding, a special provincial gazette was promulgated whereby the current allocation of R 63,979,000 from the Department of Human Settlements are being reduced with R 45,000,000 and will have to reflect as R 18,979,000 in the 2014/2015 financial year. This poses a huge dilemma as our housing department already spent R 33,480,088 and envisages to still spend a further ± R 22,000,000 until the end of the financial year by honouring awarded contracts. It is highly likely that we will have to disclose unauthorised expenditure due to the fact that we will spend more than the gazetted or allowed amount. During discussions to assess the situation and establish the way forward it was confirmed that the housing department will still submit claims to the amount of R 19,275,912 still payable within this financial year. If these claims are approved and released still in this financial year, we will have to adjust the budget accordingly and will hopefully avoid disclosing any unauthorised expenditure.

4 RECOMMENDATIONS

Not Delegated: for Decision by Council:

4.1 That the total capital expenditure of R 342,611,834 approved by Council in February 2015 be increased with R 6,077,347 to R 348,689,181 for the 2014/2015 financial year as set out in Table 1 of this report.

4.2 That the capital expenditure of R 348,689,181 be funded by the following revenue

sources -

4.2.1 Capital Replacement Reserve (R 27,908,097);

4.2.2 Secured grants to be received from national government, provincial government and other donors (R 61,752,730 + R 6,077,347 = R 67,830,077);

4.2.3 External loans still to be taken up with authorised commercial banks

(R 205,000,000); and 4.2.4 Unspent external loans already taken up with authorised commercial banks

June 2015 (R 47,951,007).

3


4.3 That R 5,365,317 of the external loan savings of R 6,077,347 be utilised for the

renewal and refurbishing of our vehicle fleet and R 712,030 on the upgrade of

the tartan track at Daljosaphat Stadium.

4.4 That the operating expenditure of R 1,789,183,289 approved by Council in February 2015 be decreased with R 45,000,000 to R 1,744,183,289 for the 2014/2015 financial year as set out in Table 2 of this report.

4.5 That the operating revenue of R 1,681,732,270 (capital grants included) approved

by Council in February 2015 be increased with R 38,071,824 to R 1,643,660,446 for the 2014/2015 financial year as set out in Table 3 of this report.

4. AANBEVELINGS

Nie Gedelegeer: vir Besluitneming deur die Raad:

4.1 Dat die totale kapitaalbesteding van R 342,611,834 soos goedgekeur deur die Raad in Februarie 2015, verhoog word met R 6,077,347 na R 348,689,181 vir die finansiële jaar 2014/2015 soos uiteengesit in Tabel 1 van hierdie verslag.

4.2 Dat die kapitaalbesteding van R 348,689,181 deur die volgende bronne van

inkomste befonds word -

4.2.1 Kapitale Vervangings Reserve (R 27,908,097); 4.2.2 Gewaarborgde toelaes van die Nasionale Regering, Provinsiale Regering

en ander skenkers ontvang sal word (R 61,752,730 + R 6,077,347 = R 67,830,077);

4.2.3 Eksterne lenings wat steeds opgeneem moet word met gemagtigde kommersiële banke (R 205,000,000); en

4.2.4 Onbestede eksterne lenings alreeds opgeneem met gemagtigde

kommersiële banke in Junie 2014 (R 47,951,007). 4.3 Dat R 5,365,317 van die eksterne leningsbesparing van R 6,077,347 aangewend

word vir die vernuwing en opknapping van ons voertuigvloot en R 712,030 op die opgradering van die tartanbaan by Daljosafat-stadion.

4.4 Dat die bedryfsuitgawes van R 1,789,183,289 soos deur die Raad in Februarie

2015 goedgekeur is, verminder met R 45,000,000 na R 1,744,183,289 vir die finansiële jaar 2014/2015 soos in Tabel 2 van hierdie verslag uiteengesit.

4.5 Dat die bedryfsinkomste van R 1,681,732,270 (kapitaal toekennings ingesluit)

soos deur die Raad in Februarie 2015 goedgekeur is, verminder met R 38,071,824 na R 1,643,660,446 vir die finansiële jaar 2014/2015 soos uiteengesit in Tabel 3 van hierdie verslag uiteengesit.

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5 DISCUSSION/CONTENTS 5.1 Background

Council approved an adjustments budget for the 2014/2015 financial year in February 2015. Section 28(2)(b) of the MFMA makes provision for a special adjustments budget when additional revenues became available to accelerate spending programmes already budgeted for.

5.2 Constitutional and Policy Implications

Section 28(2)(b) of the MFMA allows for the passing of a special adjustments budget as discussed in this report.

5.3 Environmental implications

None 5.4 Financial Implications

Drakenstein received an additional amount of R 6,928,176 (including VAT) from the Department of Water and Sanitation for the Regional Bulk Infrastructure Grant (RBIG Programme). The increased allocation alleviates the pressure on external loan as a funding source and enables us to accelerate spending on the renewal and refurbishing of our vehicle fleet to the amount of R 5,365,317 and R 712,030 on the upgrade of the tartan track at Daljosaphat Stadium.

GFS Description

Original Capital

Budget

2014/2015

Revised Capital

Budget

2014/2015

(25/02/2015)

1st Special

Adjustments

Budget

Revised Capital

Budget

2014/2015

(30/04/2015)

Budget and Treasury Office - 286,915 - 286,915

Community and Social Services 2,047,698 3,145,635 - 3,145,635

Corporate Services 12,541,775 33,218,010 5,365,317 38,583,327

Electricity 25,750,175 34,391,560 - 34,391,560

Executive and Council 14,718,225 1,790,672 - 1,790,672

Health - - - -

Housing 4,200,000 8,922,056 - 8,922,056

Planning and Development 500,000 2,908,540 - 2,908,540

Public Safety 25,000 2,547,991 - 2,547,991

Road Transport 53,010,977 64,067,126 - 64,067,126

Sport and Recreation 20,354,833 27,309,222 712,030 28,021,252

Waste Management 16,900,000 17,467,032 - 17,467,032

Waste Water Management 77,620,440 88,168,741 - 88,168,741

Water 57,152,017 58,388,334 - 58,388,334

Capital Expenditure Totals 284,821,140 342,611,834 6,077,347 348,689,181

TABLE 1: SPECIAL ADJUSTMENTS BUDGET HIGH LEVEL CAPITAL BUDGET

PER GOVERNMENT FINANCIAL STATISTICS (GFS) VOTES

5


The downwards adjustment of the Human Settlements allocation will result in the operational expenditure budget decreasing with R 45,000,000 to R 1,744,183,289 for the 2014/2015 financial year.

The above mentioned decrease in the Human Settlements allocation will result in

the downwards adjustment of the operational revenue budget, however, the additional RBIG funding has to be recognised in the operational budget as well. Therefore, a net decrease of R 38,071,824 (R 45,000,000 – R 6,928,176) will result in the current budget of R 1,681,732,270 (capital grants included) changing to R 1,643,660,446.

GFS Vote Description

Original

Approved

Operating

Budget

2014/2015

2014/2015

Revised

Operating

Budget

(25/02/2015)

1st Special

Adjustments

Budget

2014/2015

Revised

Operating

Budget

(30/04/2015)

Budget and Treasury Office 43,755,215 60,802,147 - 60,802,147

Community and Social Services 25,066,962 25,569,629 - 25,569,629

Corporate Services 156,770,522 147,350,273 - 147,350,273

Electricity 671,119,608 705,866,611 - 705,866,611

Executive and Council 48,309,656 49,603,579 - 49,603,579

Health 5,987,423 5,324,180 - 5,324,180

Housing 111,187,865 133,334,849 (45,000,000) 88,334,849

Planning and Development 33,670,516 33,854,098 - 33,854,098

Public Safety 48,897,537 108,416,728 - 108,416,728

Road Transport 91,770,412 99,533,465 - 99,533,465

Sport and Recreation 58,094,343 59,557,612 - 59,557,612

Waste Management 75,651,287 155,965,802 - 155,965,802

Waste Water Management 89,845,720 100,789,093 - 100,789,093

Water 99,386,824 103,215,222 - 103,215,222

Total Operating Expenditure 1,559,513,890 1,789,183,289 (45,000,000) 1,744,183,289


TABLE 2: SPECIAL ADJUSTMENTS BUDGET OPERATING EXPENDITURE

GFS Vote Description

Original

Approved

Operating

Budget

2014/2015

2014/2015

Revised

Operating

Budget

(25/02/2015)

1st Special

Adjustments

Budget

2014/2015

Revised

Operating

Budget

(30/04/2015)

Budget and Treasury Office (231,993,059) (210,753,882) - (210,753,882)

Community and Social Services (9,654,967) (9,663,879) - (9,663,879)

Corporate Services (5,006,935) (5,006,058) - (5,006,058)

Electricity (830,127,575) (849,016,827) - (849,016,827)

Executive and Council (10,669,646) (12,708,967) - (12,708,967)

Health (11,406) (11,906) - (11,906)

Housing (75,136,906) (85,255,490) 45,000,000 (40,255,490)

Planning and Development (5,858,008) (6,134,621) - (6,134,621)

Public Safety (17,999,516) (76,448,606) - (76,448,606)

Road Transport (16,335,332) (16,338,208) - (16,338,208)

Sport and Recreation (2,793,419) (3,556,185) - (3,556,185)

Waste Management (88,490,772) (117,983,147) - (117,983,147)

Waste Water Management (114,725,160) (125,781,241) (6,928,176) (132,709,417)

Water (157,666,808) (163,073,255) - (163,073,255)

Total Operating Revenue (1,566,469,509) (1,681,732,270) 38,071,824 (1,643,660,446)

TABLE 3: SPECIAL ADJUSTMENTS BUDGET OPERATING REVENUE


6


5.5 Legal Implications

Adopting the special adjustments budget would be an intra vires decision and within the law (municipal legislation). No municipal taxes or tariffs are increased with the approval of the adjustments budget.

5.6 Staff Implications

None 5.7 Previous/relevant Council resolutions: Council approved the original budget on 21 May 2014; the first capital adjustments

budget in July 2015 and the yearly adjustments budget in February 2015. 5.8 Comments from executive management:

5.8.1 Community Services: Agree with recommendations.

5.8.2 Planning and Economic Development: Agree with recommendations.

5.8.3 Infrastructure Services: Agree with recommendations.

5.8.4 Corporate Services: Agree with recommendations.

5.8.5 Chief Financial Officer: Agree with recommendations.

5.8.6 Municipal Manager:

Agree with recommendations.

APPENDICES / ANNEXURES Annexure A: Letter from the Department of Water Affairs confirming additional regional

bulk infrastructure grant funding. Annexure B: Extract from “Provincial Gazette Extraordinary” where the Human

Settlements allocation is adjusted downwards.

HUMAN SETTLEMENTS DEVELOPMENT GRANT (BENEFICIARIES)

Transferring provincial department Human Settlements (Vote 8)

Strategic goal The creation of sustainable human settlements that enables an

improved quality of household life.

Grant Purpose To provide funding for the creation of sustainable human settlements.

Outcome statements The facilitation and provision of basic infrastructure, top structures and

basic social and economic amenities that contribute to the

establishment of sustainable human settlements.

Outputs Financial interventions and measures that improve access to

human settlement development and the property market.

Number of informal settlement households upgraded.

Number of social and rental housing units developed.

Hectares of well located land and property acquired and

developed.

Number of Rural Housing units developed.

Number of serviced sites developed and provided.

Priority outcome(s) of government

that this grant primarily contributes

to

National Outcome 8: sustainable human settlements and improved

quality of household life.

Provincial Strategic Goal 4 (PSG4): Enable a sustainable quality and

inclusive living environment.

Details contained in the business

plan

Outcome indicators

Outputs

Key Activities

Monitoring and Reporting

Conditions Funds for this grant will only be released upon:

Receipt of signed off municipal or provincial business plans

supported by a project list per housing programme that indicate

the readiness of projects for implementation, including cash flow

projections report and compliance certificates.

Municipalities to sign a service delivery agreement with the

Department on their delivery targets.

Allocations to municipalities will only be gazetted for projects that

are being implemented and new projects that are ready to be

implemented.

Payments to municipalities will be contingent on their performance

as assessed in reports submitted through the Housing Subsidy

System (HSS) for project and programme administration.

Western Cape Provincial Government may, if a proven need exists,

utilise up to 5 per cent (5%) of the provincial allocation for the

Operational Capital Budget Programme (OPSCAP) to support the

implementation of the approved national and provincial housing,

and accredited municipal programmes and priorities.

The Minister of Human Settlements may identify and approve a

project as a priority project upon pronouncement by the State

President, Cabinet, the Minister and/or Human Settlements MinMec.

26 Februarie 2015 7Provinsie Wes-Kaap: Buitengewone Provinsiale Koerant 7359

20

HUMAN SETTLEMENTS DEVELOPMENT GRANT (BENEFICIARIES)

A national priority project will satisfy one or more of the following

conditions:

The project promotes a national development interest including

poverty eradication, equality, sustainable development and/or

dignity of communities and citizens;

The project promotes the targets and outputs contained in

Outcome 8;

The project promotes a good national practice in human

settlement development; and

The approval of the project would result in the alleviation of an

emergency and/or a life threatening situation.

All new projects must form part of the Performance and Delivery

Agreements signed in terms of Outcome 8, PSG 4, Provincial Multi-

year Housing Plans, National, Provincial and Local Spatial

Development Frameworks and Human Settlement Sector Plans and

complies with the Housing Code and readiness criteria for

implementation.

Provinces must make appropriate budget allocations to the

National Upgrading Support Programme to improve capacity to

upgrade informal settlement households.

The targets per province and accredited municipalities must be

consistent with the outputs and targets contained in the Delivery

Agreements between the Minister, MECs and, where appropriate,

with Mayors.

The Department reserves the right to transfer or pay third parties

directly if the municipality are underperforming or having

governance issues.

The Department reserves the right to shift funding from non-

performing projects to performing projects in consultation with

municipalities, including allocating funds to other municipalities. A

new allocation letter, counter signed by the Provincial Treasury, will

allow the municipalities to start with the procurement process while

gazetting will follow as per the budget process.

8 26 February 2015Province of the Western Cape: Provincial Gazette Extraordinary 7359

21

Allocation criteria This is a grant to beneficiaries/households and not to municipalities.

The allocation is indicative to assist the municipalities, as agents of

the Department, in planning.

The allocations to municipalities will only be made if their business

plans will contribute to Outcome 8 and PSG 4.

Funding will be allocated based on the readiness of projects

contained in the business plans.

Reason not incorporated in

equitable share

A conditional grant enables the national department to provide

effective oversight, ensure compliance with the housing code and

direct portions of the grant to accredited municipalities.

Past performance Actual expenditure as per Annual Report.

2011/12: R1.639 billion

2012/13: R1.725 billion

2013/14: R1.959 billion

Projected life It is a long term grant of which the exact life span cannot be

stipulated as the Government has an obligation to assist the poor with

the provision of human settlements.

MTEF allocations 2014/15: R1.935 billion

2015/16: R1.975 billion

2016/17: R2.187 billion

Payment schedule Instalments are done as per the approved payment schedule to the

City of Cape Town. The final tranche will be based on actual delivery

against previous transfers, taking into account payments done by the

Department on behalf of the CoCT.

As stipulated in contracts with municipalities, approved business plans

and/or according to the tranche payment policy.

The Department will pay contractors directly from the respective

municipal allocations if a municipality does not comply to

section 38(1)(j) of the PFMA.

In most cases the HSDG is exempted from VAT. In cases where it is not

exempted, all VAT claimed from SARS must be allocated to the

projects.


22

Responsibilities of the provincial

department and municipalities

Responsibilities of the provincial department

Gazette the indicative budget allocations determined for

municipalities and enter into payment schedules

arrangements/agreements. This grant is classified as a transfer to

households and not as transfers to municipalities.

Support accredited municipalities in carrying out the functions

delegated as per the Accreditation Framework.

Monitor the provincial and municipal performance on grant,

financial and non-financial, and control systems related to the

human settlements conditional grant.

Provide support to municipalities with regards to human settlement

delivery as may be required.

Undertake structured and other visits to municipalities.

Facilitate regular strategic interaction between national and

provincial departments of human settlements and accredited

municipalities.

Submit 2014/15 annual report to the national department on or

before 30 September 2015.

Utilise the Housing Subsidy System (HSS) for the administration of all

human settlement delivery processes.

Ensure the effective and efficient utilisation of the Housing Subsidy

System at municipal level.

Comply with the responsibilities of the receiving officer outlined in

the DoRA.

Comply with the terms and conditions of the national performance

agreements and provincial and local delivery agreements.

Submit quarterly reports on funds allocated and utilised on

programmes and projects in respect of OPSCAP.

Responsibilities of the municipalities

Comply with the terms and conditions of the provincial and

municipal performance agreements.

CoCT to submit reports on funds allocated and utilised on

programmes and projects.

Other municipalities to submit claims or progress reports to access

funding.

Provide the Department with reports on actual delivery.

Submit business plans aligned with PSG 4 and National Outcome 8.

All procurement processes must be in line with the MFMA and

government prescripts. All contractors must be registered with the

NHBRC and CIBD. Municipalities may use contractors registered on

the Provincial contractors database with the approval of the

Accounting Officer of the Provincial Department of Human

Settlements.

Allow provincial and national officials access to all financial records

pertaining to the grant.

Must have effective and efficient internal control processes in

place.

Municipalities are to ensure that contractors are paid within 30 days

of certification of invoices.

10 26 February 2015Province of the Western Cape: Provincial Gazette Extraordinary 7359

23

Process for approval of 2015/16

financial year allocations

First draft municipal business plans to be submitted to the provincial

department by 15 October 2014.

Submit final municipal business plans, project lists including cash flow

projections, and compliance certificates to the provincial department

by 15 January 2015.

Department must submit the approved 2015/16 provincial plan to

National Department of Human Settlements by 15 February 2015.

Category District

Municipality Number Municipality

Allocation

R’000

2014/15

B DC1 WC013 Berg River (10 000)

B DC1 WC014 Saldanha Bay (5 000)

B DC1 WC015 Swartland (15 000)

B DC2 WC023 Drakenstein (45 000)

B DC2 WC024 Stellenbosch (16 000)

B DC2 WC025 Breede Valley (25 000)

B DC2 WC026 Langeberg 4 000

B DC3 WC032 Overstrand 5 000

B DC3 WC034 Swellendam (4 000)

B DC5 WC051 Laingsburg 1 000

B DC4 WC041 Kannaland 2 000

B DC4 WC048 Knysna (3 000)

B DC5 WC052 Prince Albert 6 000

TOTAL (105 000)

Funds retained by the department *105 000

Funds retained by the department

Integrated Housing and

Human Settlement

Development Grant

Municipal Financial Year

2014/15

Allocation

(R'000)

Departmental priority projects *105 000

Additional allocation for participation in the youth

brigade programme (Departmental project) (As part

of the 2014/15 2nd Adjusted Estimates tabled on the 26

February 2015).

20 000

Total 125 000


24

WC023 Drakenstein - Table B1 Adjustments Budget Summary -

Budget Year

+1 2015/16

Budget Year

+2 2016/17

Original

BudgetPrior Adjusted Accum. Funds

Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.

GovtOther Adjusts. Total Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

1 2 3 4 5 6 7 8

R thousands A A1 B C D E F G H

Financial Performance

Property rates 202,015 200,646 – – – – – – 200,646 213,327 225,274

Service charges 1,064,601 1,100,440 – – – – – – 1,100,440 1,152,585 1,251,365

Investment revenue 9,000 10,821 – – – – – – 10,821 10,000 11,000

Transfers recognised - operational 154,051 168,974 – – – (44,149) – (44,149) 124,825 164,288 177,558

Other own revenue 74,307 131,173 – – – – – – 131,173 81,153 88,622

Total Revenue (excluding capital transfers and

contributions)1,503,973 1,612,053 – – – (44,149) – (44,149) 1,567,904 1,621,353 1,753,819

Employee costs 434,516 419,001 – – – – – – 419,001 471,101 511,005

Remuneration of councillors 20,453 20,453 – – – – – – 20,453 21,812 23,263

Depreciation & asset impairment 162,568 174,109 – – – – – – 174,109 168,557 177,961

Finance charges 56,833 65,820 – – – – – – 65,820 65,663 77,320

Materials and bulk purchases 537,714 537,714 – – – – – – 537,714 582,652 630,183

Transfers and grants 595 595 – – – – – – 595 655 720

Other expenditure 346,835 571,491 – – – (45,000) – (45,000) 526,491 355,411 377,434

Total Expenditure 1,559,514 1,789,183 – – – (45,000) – (45,000) 1,744,183 1,665,850 1,797,886

Surplus/(Deficit) (55,540) (177,130) – – – 851 – 851 (176,279) (44,498) (44,067)

Transfers recognised - capital 62,496 69,679 – – – 6,077 – 6,077 75,757 45,076 41,645

Contributions recognised - capital & contributed assets – – – – – – – – – – –

Surplus/(Deficit) after capital transfers & contributions 6,956 (107,451) – – – 6,928 – 6,928 (100,523) 578 (2,423)

Share of surplus/ (deficit) of associate – – – – – – – – – – –

Surplus/ (Deficit) for the year 6,956 (107,451) – – – 6,928 – 6,928 (100,523) 578 (2,423)

Capital expenditure & funds sources

Capital expenditure 284,821 342,612 – – – 6,077 – 6,077 348,689 280,176 281,645

Transfers recognised - capital 54,821 61,753 – – – 6,077 – 6,077 67,830 45,176 41,645

Public contributions & donations – – – – – – – – – – –

Borrowing 205,000 252,951 – – – – – – 252,951 205,000 205,000

Internally generated funds 25,000 27,908 – – – – – – 27,908 30,000 35,000

Total sources of capital funds 284,821 342,612 – – – 6,077 – 6,077 348,689 280,176 281,645

Financial position

Total current assets 394,107 386,732 – – – – – – 386,732 440,439 471,944

Total non current assets 4,556,859 4,614,650 – – – 6,077 – 6,077 4,620,727 4,548,086 4,632,837

Total current liabilities 353,582 353,582 – – – – – – 353,582 354,909 356,619

Total non current liabilities 975,839 975,839 – – – – – – 975,839 1,072,579 1,167,611

Community wealth/Equity 3,621,545 3,671,960 – – – 6,077 – 6,077 3,678,038 3,561,037 3,580,552

Cash flows

Net cash from (used) operating 245,587 191,268 – – – 6,077 – 6,077 197,345 207,176 217,409

Net cash from (used) investing (276,277) (342,612) – – – (6,077) – (6,077) (348,690) (271,274) (272,795)

Net cash from (used) financing 96,722 96,722 – – – – – – 96,722 79,741 80,031

Cash/cash equivalents at the year end 131,540 124,164 – – – – – – 124,164 139,807 164,452

Cash backing/surplus reconciliation

Cash and investments available 131,693 124,317 – – – – – – 124,317 147,336 171,981

Application of cash and investments 71,434 68,286 – – – – – – 68,286 19,063 10,732

Balance - surplus (shortfall) 60,259 56,032 – – – – – – 56,032 128,273 161,249

Asset Management

Asset register summary (WDV) 4,555,117 4,612,908 – – – – 6,077 6,077 4,618,985 4,546,194 4,630,795

Depreciation & asset impairment 162,568 174,109 – – – – – – 174,109 168,557 177,961

Renewal of Existing Assets 81,599 95,462 – – – – 5,365 5,365 100,827 40,749 66,884

Repairs and Maintenance 61,012 65,231 – – – – – – 65,231 64,936 70,501

Free services

Cost of Free Basic Services provided 58 – – – – – – – 58 60 63

Revenue cost of free services provided 81,362 – – – – – – – 81,362 85,430 89,569

Households below minimum service level

Water: 4 – – – – – – – 4 4 4

Sanitation/sewerage: 3 – – – – – – – 3 3 3

Energy: – – – – – – – – – – –

Refuse: – – – – – – – – – – –

Budget Year 2014/15

Description

25

WC023 Drakenstein - Table B2 Adjustments Budget Financial Performance (standard classification) -

Budget Year

+1 2015/16

Budget Year

+2 2016/17

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.

Govt

Other

Adjusts.Total Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

5 6 7 8 9 10 11 12

R thousands 1, 4 A A1 B C D E F G H

Revenue - Standard

Governance and administration 247,670 228,469 – – – – – – 228,469 265,657 283,290

Executive and council 10,670 12,709 – – – – – – 12,709 11,769 12,893

Budget and treasury office 231,993 210,754 – – – – – – 210,754 248,546 264,686

Corporate services 5,007 5,006 – – – – – – 5,006 5,341 5,711

Community and public safety 105,596 174,936 – – – (45,000) – (45,000) 129,936 103,697 111,122

Community and social services 9,655 9,664 – – – – – – 9,664 10,157 10,857

Sport and recreation 2,793 3,556 – – – – – – 3,556 2,908 3,199

Public safety 18,000 76,449 – – – – – – 76,449 19,799 21,779

Housing 75,137 85,255 – – – (45,000) – (45,000) 40,255 70,820 75,274

Health 11 12 – – – – – – 12 13 14

Economic and environmental services 22,193 22,473 – – – – – – 22,473 6,885 7,574

Planning and development 5,858 6,135 – – – – – – 6,135 6,444 7,088

Road transport 16,335 16,338 – – – – – – 16,338 441 486

Environmental protection – – – – – – – – – – –

Trading services 1,191,010 1,255,854 – – – 6,928 – 6,928 1,262,783 1,290,190 1,393,478

Electricity 830,128 849,017 – – – – – – 849,017 893,111 963,236

Water 157,667 163,073 – – – – – – 163,073 173,433 189,089

Waste water management 114,725 125,781 – – – 6,928 – 6,928 132,709 126,563 134,645

Waste management 88,491 117,983 – – – – – – 117,983 97,082 106,508

Other – – – – – – – – – – –

Total Revenue - Standard 2 1,566,470 1,681,732 – – – (38,072) – (38,072) 1,643,660 1,666,429 1,795,464

Expenditure - Standard

Governance and administration 249,146 256,670 – – – – – – 256,670 268,893 291,642







Public safety 48,898 108,417 – – – – – – 108,417 52,619 56,655

Housing 112,591 133,335 – – – (45,000) – (45,000) 88,335 110,059 116,381

Health 5,987 5,324 – – – – – – 5,324 6,429 6,907



Road transport 91,770 99,533 – – – – – – 99,533 97,313 104,848


Trading services 936,003 1,065,837 – – – – – – 1,065,837 1,010,288 1,093,569

Electricity 671,120 705,867 – – – – – – 705,867 725,810 785,421

Water 99,387 103,215 – – – – – – 103,215 107,313 116,341

Waste water management 89,846 100,789 – – – – – – 100,789 95,961 104,461


Other – – – – – – – – – – –

Total Expenditure - Standard 3 1,559,514 1,789,183 – – – (45,000) – (45,000) 1,744,183 1,665,850 1,797,886


Standard Description Ref

Budget Year 2014/15

26

WC023 Drakenstein - Table B2 Adjustments Budget Financial Performance (standard classification) - B -

Standard Classification Description RefBudget Year

+1 2015/16

Budget Year

+2 2016/17

Original


Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

5 6 7 8 9 10 11 12

R thousand 1 A A1 B C D E F G H

Revenue - Standard

Municipal governance and administration 247,670 228,469 – – – – – – 228,469 265,657 283,290


Mayor and Council 10,670 12,709 – – – – – – 12,709 11,769 12,893

Municipal Manager – – – – – – – – – – –



Human Resources 1,534 1,534 – – – – – – 1,534 1,652 1,778

Information Technology – – – – – – – – – – –

Property Services 1,787 1,786 – – – – – – 1,786 1,941 2,110

Other Admin 1,685 1,686 – – – – – – 1,686 1,749 1,822



Libraries and Archives 7,870 7,878 – – – – – – 7,878 8,194 8,697

Museums & Art Galleries etc – – – – – – – – – – –

Community halls and Facilities – – – – – – – – – – –

Cemeteries & Crematoriums 1,714 1,716 – – – – – – 1,716 1,886 2,074

Child Care – – – – – – – – – – –

Aged Care – – – – – – – – – – –

Other Community – – – – – – – – – – –

Other Social 71 71 – – – – – – 71 78 86


Public safety 18,000 76,449 – – – – – – 76,449 19,799 21,779

Police 17,739 76,184 – – – – – – 76,184 19,513 21,465

Fire 260 264 – – – – – – 264 286 314

Civil Defence 1 1 – – – – – – 1 1 1

Street Lighting – – – – – – – – – – –

Other1 – – – – – – – – – – –

Housing 75,137 85,255 – – – (45,000) – (45,000) 40,255 70,820 75,274

Health 11 12 – – – – – – 12 13 14

Clinics – – – – – – – – – – –

Ambulance – – – – – – – – – – –

Other2 11 12 – – – – – – 12 13 14



Economic Development/Planning – 45 – – – – – – 45 – –

Town Planning/Building enforcement 5,858 6,089 – – – – – – 6,089 6,444 7,088

Licensing & Regulation – – – – – – – – – – –

Road transport 16,335 16,338 – – – – – – 16,338 441 486

Roads 16,335 16,338 – – – – – – 16,338 441 486

Public Buses – – – – – – – – – – –

Parking Garages – – – – – – – – – – –

Vehicle Licensing and Testing – – – – – – – – – – –

Other – – – – – – – – – – –


Pollution Control – – – – – – – – – – –

Biodiversity & Landscape – – – – – – – – – – –

Other – – – – – – – – – – –

Trading services 1,191,010 1,255,854 – – – 6,928 – 6,928 1,262,783 1,290,190 1,393,478

Electricity 830,128 849,017 – – – – – – 849,017 893,111 963,236

Electricity Distribution 830,128 849,017 – – – – – – 849,017 893,111 963,236

Electricity Generation – – – – – – – – – – –

Water 157,667 163,073 – – – – – – 163,073 173,433 189,089

Water Distribution 157,667 163,073 – – – – – – 163,073 173,433 189,089

Water Storage – – – – – – – – – – –

Waste water management 114,725 125,781 – – – 6,928 – 6,928 132,709 126,563 134,645

Sewerage 114,725 125,781 – – – 6,928 – 6,928 132,709 126,563 134,645

Storm Water Management – – – – – – – – – – –

Public Toilets – – – – – – – – – – –


Solid Waste 88,491 117,983 – – – – – – 117,983 97,082 106,508

Other – – – – – – – – – – –

Air Transport – – – – – – – – – – –

Abattoirs – – – – – – – – – – –

Tourism – – – – – – – – – – –

Forestry – – – – – – – – – – –

Markets – – – – – – – – – – –

Total Revenue - Standard 2 1,566,470 1,681,732 – – – (38,072) – (38,072) 1,643,660 1,666,429 1,795,464

Expenditure - Standard

Municipal governance and administration 249,146 256,670 – – – – – – 256,670 268,893 291,642


Mayor and Council 45,631 47,802 – – – – – – 47,802 49,238 53,260

Municipal Manager 2,679 1,801 – – – – – – 1,801 3,043 3,463



Human Resources 12,047 11,393 – – – – – – 11,393 12,697 13,387

Budget Year 2014/15

27

WC023 Drakenstein - Table B2 Adjustments Budget Financial Performance (standard classification) - B -

Standard Classification Description RefBudget Year

+1 2015/16

Budget Year

+2 2016/17

Original


Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

5 6 7 8 9 10 11 12

R thousand 1 A A1 B C D E F G H

Budget Year 2014/15

Information Technology 7,706 7,660 – – – – – – 7,660 8,124 8,621

Property Services 30,009 34,469 – – – – – – 34,469 31,905 34,092

Other Admin 108,155 94,061 – – – – – – 94,061 117,645 128,535



Libraries and Archives 13,452 14,774 – – – – – – 14,774 14,450 15,544

Museums & Art Galleries etc – – – – – – – – – – –

Community halls and Facilities – – – – – – – – – – –

Cemeteries & Crematoriums 3,589 3,655 – – – – – – 3,655 3,834 4,110

Child Care – – – – – – – – – – –

Aged Care – – – – – – – – – – –

Other Community – – – – – – – – – – –

Other Social 7,716 7,141 – – – – – – 7,141 8,186 8,699


Public safety 48,898 108,417 – – – – – – 108,417 52,619 56,655

Police 18,170 75,994 – – – – – – 75,994 19,567 21,080

Fire 29,550 29,905 – – – – – – 29,905 31,793 34,227

Civil Defence 1,053 2,393 – – – – – – 2,393 1,129 1,212

Street Lighting – – – – – – – – – – –

Other1 124 124 – – – – – – 124 130 137

Housing 112,591 133,335 – – – (45,000) – (45,000) 88,335 110,059 116,381

Health 5,987 5,324 – – – – – – 5,324 6,429 6,907

Clinics 77 78 – – – – – – 78 81 85

Ambulance – – – – – – – – – – –

Other2 5,910 5,246 – – – – – – 5,246 6,348 6,822



Economic Development/Planning 9,660 10,032 – – – – – – 10,032 10,263 10,918

Town Planning/Building enforcement 22,607 24,908 – – – – – – 24,908 22,595 23,154

Licensing & Regulation – – – – – – – – – – –

Road transport 91,770 99,533 – – – – – – 99,533 97,313 104,848

Roads 91,770 99,533 – – – – – – 99,533 97,313 104,848

Public Buses – – – – – – – – – – –

Parking Garages – – – – – – – – – – –

Vehicle Licensing and Testing – – – – – – – – – – –

Other – – – – – – – – – – –


Pollution Control – – – – – – – – – – –

Biodiversity & Landscape – – – – – – – – – – –

Other – – – – – – – – – – –

Trading services 936,003 1,065,837 – – – – – – 1,065,837 1,010,288 1,093,569

Electricity 671,120 705,867 – – – – – – 705,867 725,810 785,421

Electricity Distribution 671,120 705,867 – – – – – – 705,867 725,810 785,421

Electricity Generation – – – – – – – – – – –

Water 99,387 103,215 – – – – – – 103,215 107,313 116,341

Water Distribution 99,387 103,215 – – – – – – 103,215 107,313 116,341

Water Storage – – – – – – – – – – –

Waste water management 89,846 100,789 – – – – – – 100,789 95,961 104,461

Sewerage 89,846 100,789 – – – – – – 100,789 95,961 104,461

Storm Water Management – – – – – – – – – – –

Public Toilets – – – – – – – – – – –


Solid Waste 75,651 155,966 – – – – – – 155,966 81,204 87,346

Other – – – – – – – – – – –

Air Transport – – – – – – – – – – –

Abattoirs – – – – – – – – – – –

Tourism – – – – – – – – – – –

Forestry – – – – – – – – – – –

Markets – – – – – – – – – – –

Total Expenditure - Standard 3 1,559,514 1,789,183 – – – (45,000) – (45,000) 1,744,183 1,665,850 1,797,886


drakenstein municipality 2014/2015 adjustments budget budget... · 2017. 8. 18. · drakenstein...

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