UMHLABUYALINGANA MUNICIPALITY

ADJUSTMENT BUDGET 2018/19

TABLED TO COUNCIL ON THE

25TH OF FEBRUARY 2019

IN THE MUNICIPAL COUNCIL CHAMBER

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TABLE OF CONTENTS

Page no

PART 1 – ADJUSTMENT BUDGET

1.1 Mayor’s report 3 - 41.2 Resolution 51.3 Executive summary 6 - 91.4 Adjustment budget tables 10

PART 2 – SUPPORTING DOCUMENTS

2.1 Adjustments to budget assumptions 12

2.2 Adjustments to budget funding 12- 26

2.3 Adjustments to expenditure on allocations and grant programmes 27

2.4 Adjustments to allocations and grants made by the municipality 29

2.5 Adjustments to councillor allowances and employee benefits 30

2.6 Adjustments to service delivery and budget implementation plan 31

2.7 Adjustments to capital expenditure 33

2.8 Other supporting documents 35

2.9 Municipal manager’s quality certificate 54

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PART 1 – ADJUSTMENT BUDGET

1.1 Mayor’s report

It is my privilege to present an overview of the adjustment budget for 2018/2019 financial year. This adjustment budget is prepared in terms of section 28 of the MFMA

(1) A municipality may revise an approved annual budget through an adjustment budget.(2) (a) An adjustment budget must adjust the revenue and expenditure estimates downwards if there is a

material under-collection of revenue during the current year, (b) may appropriate additional revenues that have become available over and above those anticipated in the annual budget,(c) may authorise unforeseeable and unavoidable expenditure recommended by the mayor of the council,(d) may authorise the utilisation of project savings in one vote towards spending under another vote,(e) may authorise the spending of funds that were unspent at the end of the past financial year where the underspending could not have been foreseen at the time to include projected rollovers when the annual budget of the current financial year was approved by the council, (f) may correct any errors in the annual budget, and(g) may provide for any other expenditure within the prescribed framework.

Our duty as political principals of the municipality is to ensure meaningful contribution in the eradication of the three social ills namely: poverty, unemployment and inequality in our municipal area. This can only be achieved through playing constructive oversight role over administration in their performance in the implementation of council approved budgets.

The adjustment budget has been prepared in such a way that value for money and long term impact or sustainability are key consideration, having an economic development strategy in place to respond to the underlying economic dynamics and interactions with a wide range of stakeholders that shape the economy of Umhlabuyalingana municipality.

The adjustment budget has been affected by the roll-over of the Kosi Bay Boarder Development Grant for R1 250 000 and Integrated National Electrification Program me Grant for R4 000 000

MID-Year Budget Assessment

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On the 1st of July 2018 the municipality implemented its MTREF for 2018/2019, as required by MFMA, the municipality assessed the performance of the budget in January 2019. Through that assessment it was evident that the municipality needs to do adjustments to its budget hence the Council took a resolution to do budget adjustment to revenue projections, operational expenditure projections, capital expenditure projections as well as the Service Delivery and Implementation Plans to be in line with the adjustment budget.

Thank you

By his worship, the mayor

Cllr N.S. Mthethwa

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1.2 ResolutionsOn the 25th of February 2019 the Council of Umhlabuyalingana Municipality adopted its Adjustment Budget as tabled in the prescribed template with Budget Tables B1 – B10 and its supporting schedules SB1-SB20 together with the budget narration report.

Council also approved that both electronic and hard copies of B Schedule and a narrative report be submitted to National Treasury and Provincial Treasury by no later than the 11th of March 2019

Attached as Annexure C

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1.3 Executive summary

The following table represents an executive summary of the 2018/2019 adjustment budget.

DESCRIPTION ORIGINAL BUDGET

2018/2019

ADJUSTMENT BUDGET

2018/2019

INCREASE/(DECREASE)

Revenue (excluding capital grants) 185 560 722 219 724 472 34 163 750Operating Expenditure 180 134 605 219 388 610 39 254 005Surplus / (Deficit) 5 457 082 335 863 (5 121 219)Capital expenditure 53 329 117 40 600 863 12 728 254

There is an overall increase in 2018/2019 adjustment budget both on the operating revenue and operating expenditure as well as in capital expenditure.

The following table shows operating expenditure per department for the 2018/2019 adjustment budget.

ORIGINAL BUDGET

2018/2019

ADJUSTMENT BUDGET

2018/2019

INCREASE/(DECREASE)

Percentage Increase/D

ecrease

Council 17 516 821 18 156 030 639 209 3.5%Management 15 807 623 17 432 858 1 625 235 9.3%Finance 51 178 679 59 884 601 8 705 922 14.5%Corporate 19 392 333 18 633 061 (759 272) -4%Technical 25 730 864 45 819 830 20 088 966 43.8%LED 5 333 004 8 935 311 3 602 307 40.3%Community 29 095 812 34 525 557 5 429 745 15.7%Library 3 129 442 2 885 589 (243 853) -8.4%Traffic 12 950 027 13 115 773 165 746 1.3%

180 134 605 219 388 610 39 254 005

Technical services budget increased by 43.8% because of the electrification projects that were moved from capital projects to operational projects amounting to R22 million and operational grants for Kosi Bay Border development amounting to R1 250 000 and COGTA grant for Nodal Plan development amounting to R1 000 000 as well as Corridor Development Grant for Youth Enterprise Park amounting to R1 000 000.

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LED services budget increased by 40% because of the increase in the employee related costs amounting to R3.3 million.

Community services budget increased by 15.7% because of the increase in the employee related costs amounting to R1.6million as well as increase in operational costs amounting to R3.5 million

Finance services budget increased by 14.5% because of the increase in the operational costs amounting to R1.9 million as well as increase in provision for depreciation amounting to R6.4 million

Adjustment on operating revenue is affected by following issues:

Grants & subsidies: Operational

Integrated National Electrification Programme Grant is adjusted by R4 000 000 upwards which will total to R22 000 000

Community Library Services Grant is adjusted downwards by R1 525 000 which will total to R194 000

Sports facility grant is adjusted downwards by R8 000 which will total to R50 000 Tourism Grant for Kosi Bay Border development is adjusted upwards by R1 250 000 from

the approval of the rollover and it will total to R2 450 000 COGTA grant for Corridor Development Programme is adjusted by R1 000 000 as well as for

Nodal Plan development is adjusted by R 1 000 000

Operating revenue

Rental income is adjusted downwards by R109 647 which will total to R413 353 Proceeds on sale of assets is adjusted by R448 422 Insurance refund is adjusted by R118 150 LG SETA refund is adjusted by R55 345 which will total to R75 345 There is a contribution of R10 000 000 from investments which will increase other revenue

total to R14 171 287

Interest received

Interest on current account is adjusted upwards by R1 000 000 to total to R2 745 325 Interest on investment is adjusted downwards by R1 000 000 to total to R1 290 063

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Operational expenditure is affected by the following issues

Councillors allowances is adjusted downwards by R2 069 757 which will then total to R12 891 119

Employee related costs is adjusted upwards by R2 217 191 which will then total to R75 980 015

Repairs and maintenance is adjusted upwards by R59 093 which will total to R4 711 515 Other expenditure is adjusted by R35 036 859 which will total to R88 416 593

1.3.1 The table below depicts adjusted budget for revenue per source

Approved budget

2018/2019

Adjusted budget

2018/2019

INCREASE/ (DECREASE)

Property Rates 19 516 725 19 516 725 -Refuse Removal Fees 670 836 670 836 -Transfers recognised – Operational 155 279 000 178 996 000 23 717 000Fines 1 824 060 1 826 060 2 000Licenses and Permits 2 830 148 2 840 148 10 000Rental of facilities 523 000 413 353 (109 647)Other revenue 2 626 890 14 171 287 11 544 397Interest (Investments) 2 290 063 1 290 063 (1 000 000)

1.3.2 The table below depicts adjusted budget for expenditure by type

Approved budget

2018/2019

Adjusted budget

2018/2019

INCREASE/ (DECREASE)

Employee related costs 66 693 547 75 980 015 9 286 468Councillor allowances 15 078 821 12 891 119 (2 187 702)Repairs and Maintenance 4 990 387 4 711 515 (278 872)General expenditure 62 494 270 88 416 593 25 922 323Provisions 35 239 581 37 389 366 2 149 785

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1.3.3 Below is a summary indicating the 2018/2019 Adjustment Capital Budget:

DESCRIPTION ORIGINAL BUDGET

2016/2017

ADJUSTMENT BUDGET

2016/2017

INCREASE/ (DECREASE)

Capital Expenditure 53 329 117 40 600 863 (12 728 254)

Capital expenditure is affected by the following issues Road infrastructure assets is increased because of a new project for Manguzi Storm

water drains to be implemented after the adjustment budget. It is funded by a Small Town Rehabilitation Grant from COGTA.

Community facilities assets is also increased because of a new project for Skhemelele Market Stalls to be implemented after the adjustment budget. It is also funded by Small Town Rehabilitation Grant

Electrification Projects are moved from Capital expenditure to Operational expenditure because the municipality will not capitalise these projects once they are completed but the municipality is an agent not a principal in the implementation of these projects as per the signed agreement with the funding department

1.3.4 The table below indicates the 2017/2018 Adjustment Capital Budget by classification:

MUNICIPAL CLASSIFICATION ORIGINAL BUDGET

2018/2019

ADJUSTMENT BUDGET

2018/2019

INCREASE/ (DECREASE)

Municipal Roads 20 700 000 23 130 329 2 430 329Community Halls 12 599 117 15 518 269 2 919 152Sports Grounds - 53 843 53 843Electrification Projects 18 000 000 - (18 000 000)Other Assets 2 030 000 1 898 422 (131 578)TOTAL 53 329 117 40 600 863 (12 728 254)

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1.3.6 The table below indicates the source of funding for the 2018/2019 Adjustment Capital Budget

SOURCE OF FUNDING ORIGINAL BUDGET

2017/2018

ADJUSTMENT BUDGET

2017/2018

INCREASE/(DECREASE)

Government Grant – National 51 299 117 (12 596 676) 38 702 441Own revenue 2 030 000 (131 578) 1 898 422TOTAL 53 329 117 (12 728 254) 40 600 863

1.3 ADJUSTMENT BUDGET STATEMENT TABLES

The following budget statement tables have been prepared in accordance with the Municipal Budgeting and Reporting Regulations:

Schedule B is attached as Annexure A

TABLE NUMBER

DESCRIPTION

Table B1 Adjustment Budget SummaryTable B2 Adjustment Budget Financial Performance(Standard Classification)Table B2B Adjustment Budget Financial Performance(Detail)(Standard ClassificationTable B3 Adjustment Budget Financial Performance (Revenue and Expenditure by Municipal

Vote)Table B3B Adjustment Budget Financial Performance (Detail)(Revenue and Expenditure by

Municipal Vote)Table B4 Adjustment Budget Financial Performance (Revenue by source and Expenditure by

Item)Table B5 Adjustment Capital Expenditure Budget by Vote and FundingTable B5B Adjustment Capital Expenditure Budget by Vote and Funding BTable B6 Adjustment Budget Financial PositionTable B7 Adjustment Budget Cash FlowsTable B8 Cash Backed Reserves/Accumulated SurplusTable B9 Asset ManagementTable B10 Basic Service Delivery measurementTable SB1 Supporting detail to Budgeted Financial Performance

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Table SB2 Supporting detail to Financial Position BudgetTable SB3 Adjustments to the SDBIP Performance ObjectivesTable SB4 Adjustments to budgeted performance indicators and benchmarksTable SB5 Social, Economic and Demographic statistics and assumptionsTable SB6 Funding measurementTable SB7 Transfers and Grants receiptsTable SB8 Expenditure on transfers and grant programmesTable SB9 Reconciliation of transfers, grants and unspent fundsTable SB10 Transfers and Grants made by the MunicipalityTable SB11 Councillor and Staff BenefitsTable SB12 Monthly revenue and expenditure (Municipal Vote)Table SB13 Monthly revenue and expenditure (Standard Classification)Table SB14 Monthly revenue and expenditure (Revenue by source and expenditure by type)Table SB15 Monthly Cash FlowTable SB16 Monthly capital expenditure (Municipal Vote)Table SB17 Monthly capital expenditure (Standard Classification)Table SB18a Capital expenditure on new assets by asset classTable SB18b Capital expenditure on renewal of existing assets by asset classTable SB18c Expenditure on repairs and maintenance by asset classTable SB18d Depreciation by asset classTable SB19 List of capital programmes and projects affected by adjustment budget

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PART 2 – SUPPORTING DOCUMENTATION

2.1 ADJUSTMENT TO BUDGET ASSUMPTIONS

The budget assumptions have not changed from the original budget that was adopted by Umhlabuyalingana Municipal Council in May 2018.

The municipality has taken into consideration the four key factors in compilation of its 2018/2019 original MTREF as well as the adjustment budget

National Government macro-economic targets. The general inflation outlook and the impact on Umhlabuyalingana municipal residence

and businesses. The increase in the costs of remuneration of employees which is 8% across the board

The municipality sets its tariffs at a rate slightly above the CPI index as it is indicated in National Treasury circulars.

The municipality has projected a collection rate of 63% of the annual billing.

2.2 ADJUSTMENT TO BUDGET FUNDING

Table B4 Adjustments Budget Financial Performance (revenue and expenditure) and table SB1 below indicates the adjustment of the operating revenue and expenditure per source.

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Operating transfers were adjusted upwards by 15% although there is an 88% decrease on Community Library Services Grant that was incorrectly allocated to Umhlabuyalingana Municipality by Provincial Treasury. Operating transfers increased after there is a movement of INEP Grant from Capital transfers to Operational transfers of R22 000 000 after it was also adjusted upwards by R4 000 000. Other Provincial transfers received by the municipality includes Town Planning grant for R1 000 000 for Skhemelele Nodal Plan as well as another R1 000 000 from Corridor Development Grant for Phelandaba Youth Enterprise Park. Operational transfers also includes R1 250 000 for Tourism Grant for Kosi Bay Border Development which is a roll over from prior year.

OPERATING REVENUE BY SOURCE

Explanations for major increase / decrease in operating revenue

Property rates were not adjusted because there were not changes in the property values and there were not additional properties.

Services charges –Refuse were not adjusted, community services confirmed that there are no changes in the number of properties that were submited for billing purposes.

Fines were not adjusted because traffic services confirmed that their projections for traffic fines are still the same, all they had to do is to sort out the issue they have on their side in terms of capturing traffic fines issued to the system. Currently they have captured up to the month of September 2018.

Licences and permits it was not adjusted because traffic services confirmed that their projections for licensing will remain the same as they are still busy with the capturing of licening income after encountering that technical challenge. They have captured up to the month of September 2018

Rental of facilities was adjusted downwards as it was including hall hire fees. The reason for adjustment is that the municipality discovered that it is not yet ready to hire out halls as they need to do some maintenance to some of the halls first before they are in a position to be hired out to communities at a fee.

Interest earned on investments reflects a decrease of R1 000 000 from the adopted MTREF for 2018/2019. The downwards adjustment on this revenue source is a result of conditional grants allocations received by the municipality that were not deposited to short term deposits (Investments) because of the challenges the management of the municipality has encountered when they had to change the signatories in banking institutions after the changes in the management that happened in July 2017.

Interest earned from main current account increased by R1 000 000 because all grant funds are not invested to short term deposit accounts but they are kept in the main account. As at 30 December 2018 we had already received R1 738 872 which is why we anticipate that we can also get a further R1 000 000 in the next 6 months if the funds keep on being left in the main account.

Other revenue increased by R14 171 287 , the increase includes funds received from sale of assets amounting to R448422, insurance refunds amounting to 118 150 as well as funds contributed from investments amounting to R10 000 000

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OPERATING EXPENDITURE BY TYPE

Explanations for major increase / decrease in operating expenditure

Employee related costs have increase by R9 286 468. The major reason for the increase is the adjustments of basic salary component for EPWP employees as well as other general workers. The total number of employees whose salary was adjusted is 198, their salaries were increased by R2 200 per employee. These employees will be payed retrospectively.

Debt impairment increased by R1 300 000. In November 2018 council took a resolution to write off 60% of commercial debtors which prompted that we need to increase debt impairment provision.

Depreciation has increased by R849 785 after considering new assets that will be capitalised in this financial year. Depreciation was understated in the original budget.

Other materials increased by R931 980 Contracted services has increased by R23 530 657 after reallocating electrification projects

from capital expenditure to operational expenditure. Transfers and subsidies have decreased byR 5 110 040 and moved other items to other

expenditure Other expenditure has increased by R6 290 855 after reallocation of other items from

transfers and subsidies to other expenditure

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KZN271 Umhlabuyalingana - Table B4 Adjustments Budget Financial Performance (revenue and expenditure) - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

3 4 5 6 7 8 9 10

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

Revenue By SourceProperty rates 2 19,517 – – – – – – – 19,517 19,517 19,517

Serv ice charges - electricity rev enue 2 – – – – – – – – – – –

Serv ice charges - w ater rev enue 2 – – – – – – – – – – –

Serv ice charges - sanitation rev enue 2 – – – – – – – – – – –

Serv ice charges - refuse rev enue 2 671 – – – – – – – 671 671 671

Serv ice charges - other – –

Rental of facilities and equipment 523 (110) (110) 413 523 523

Interest earned - ex ternal inv estments 2,290 (1,000) (1,000) 1,290 2,425 2,556

Interest earned - outstanding debtors 721 – 721 918 –

Div idends receiv ed – –

Fines, penalties and forfeits 1,824 2 2 1,826 1,824 1,824

Licences and permits 2,830 10 10 2,840 2,830 2,830

Agency serv ices – –

Transfers and subsidies 155,279 23,717 23,717 178,996 169,058 184,289

Other rev enue 2 1,906 – – – – – 11,096 11,096 13,002 – –

Gains on disposal of PPE 448 448 448

Total Revenue (excluding capital transfers and contributions)

185,561 – – – – 23,717 10,447 34,164 219,724 197,766 212,210

Expenditure By TypeEmploy ee related costs 66,694 – – – – – 9,286 9,286 75,980 81,305 88,402

Remuneration of councillors 15,079 (2,188) (2,188) 12,891 16,015 17,075

Debt impairment 10,311 1,300 1,300 11,611 11,773 12,947

Depreciation & asset impairment 24,929 – – – – – 850 850 25,778 25,770 27,068

Finance charges – – –

Bulk purchases – – – – – – – – – – –

Other materials 606 932 932 1,538 639 674

Contracted serv ices 28,761 – – – – – 23,531 23,531 52,292 26,412 26,992

Transfers and subsidies 6,117 (5,110) (5,110) 1,007 6,453 6,808

Other ex penditure 32,000 – – – – – 6,291 6,291 38,291 33,948 35,578

Loss on disposal of PPE – –

Total Expenditure 184,497 – – – – – 34,892 34,892 219,389 202,315 215,545

Surplus/(Deficit) 1,064 – – – – 23,717 (24,445) (728) 336 (4,549) (3,336) Transfers and subsidies - capital (monetary

allocations) (National / Prov incial and District) 52,265 (12,000) (12,000) 40,265 49,918 51,724 Transfers and subsidies - capital (monetary

allocations) (National / Prov incial Departmental

Agencies, Households, Non-profit Institutions,

Priv ate Enterprises, Public Corporatons, Higher – –

Transfers and subsidies - capital (in-kind - all) – –

Surplus/(Deficit) before taxation 53,329 – – – – 11,717 (24,445) (12,728) 40,601 45,369 48,388 Tax ation – –

Surplus/(Deficit) after taxation 53,329 – – – – 11,717 (24,445) (12,728) 40,601 45,369 48,388 Attributable to minorities – –

Surplus/(Deficit) attributable to municipality 53,329 – – – – 11,717 (24,445) (12,728) 40,601 45,369 48,388 Share of surplus/ (deficit) of associate – –

Surplus/ (Deficit) for the year 53,329 – – – – 11,717 (24,445) (12,728) 40,601 45,369 48,388

Budget Year 2018/19

RefDescription

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KZN271 Umhlabuyalingana - Supporting Table SB1 Supporting detail to 'Budgeted Financial Performance' - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

6 7 8 9 10 11 12 13

R thousands A A1 B C D E F G H

Description Ref

Budget Year 2018/19

REVENUE ITEMSProperty rates

Total Property Rates 23,902 – 23,902 23,902 23,902 less Revenue Foregone (exemptions, reductions and rebates and impermissable values in excess of section 17 of MPRA) 4,385 – 4,385 4,385 4,385

Net Property Rates 19,517 – – – – – – – 19,517 19,517 19,517

Service charges - refuse revenueTotal refuse remov al rev enue 671 – 671 671 671 Total landfill rev enue – –

less Revenue Foregone (in excess of one removal a week to indigent households) – –

less Cost of Free Basis Services (removed once a week to indigent households) – – – – – – – – – – –

Net Service charges - refuse revenue 671 – – – – – – – 671 671 671

Other Revenue By SourceList other revenue by source – –

Business Licensing 10000 -10000 (10) –

Insurance refund 0 118150 118 118

Library Income 10000 – 10

Tender Documents Income 50000 – 50

Reserv es (Inv estments) 0 10000000 10,000 10,000

Rates clearance certificates 1031 – 1

LGSETA Refunds 20000 55345 55 75

Interest on current accounts 1745325 1000000 1,000 2,745

Library Fines 2000 -2000 (2) –

Entrance Fees 65520 -65520 (66) –

Commission receiv ed 2110 – 2

Total 'Other' Revenue 1 1,906 – – – – – 11,096 11,096 13,002 – –

EXPENDITURE ITEMSEmployee related costs

Basic Salaries and Wages 45,690 4,468 4,468 50,158 64,471 69,983

Pension and UIF Contributions 4,223 427 427 4,650 632 687

Medical Aid Contributions 2,191 (32) (32) 2,160 2,449 2,664

Ov ertime 4,227 (3,174) (3,174) 1,054 4,740 5,157

Performance Bonus 3,195 72 72 3,267 2,313 2,913

Motor Vehicle Allow ance 3,532 (632) (632) 2,900 2,821 3,074

Cellphone Allow ance 591 193 193 784 – –

Housing Allow ances – 634 634 634 233 127

Other benefits and allow ances 2,989 306 306 3,295 – –

Pay ments in lieu of leav e – 7,024 7,024 7,024 3,614 3,760

Long serv ice aw ards 55 (0) (0) 55 33 36

Post-retirement benefit obligations 4 – – – – – –

sub-total 66,694 – – – – – 9,286 9,286 75,980 81,305 88,402 Less: Employ ees costs capitalised to PPE – –

Total Employee related costs 1 66,694 – – – – – 9,286 9,286 75,980 81,305 88,402

Depreciation & asset impairmentDepreciation of Property , Plant & Equipment 24,929 850 850 25,778 25,770 27,068

Lease amortisation – –

Capital asset impairment – –

Depreciation resulting from rev aluation of PPE – –

Total Depreciation & asset impairment 1 24,929 – – – – – 850 850 25,778 25,770 27,068

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Contracted servicesList services provided by contract – –

Legal advise & Litigations 600 – 600

Business & Financial services 1,550 1,550 1,550

Burial services 450 450 450

Issues of summons – 203 203 203 633 668

Internal auditors 1,400 1,400 1,400

First Aid 62 62 62

Buildings 500 500 500

Contracted services - Library Services – – –

Security 4,000 135 135 4,135 4,220 4,452

Contracted services - Repairs & Maintenance 800 (800) (800) –

Contracted services -Municipal Access Roads 800 (800) (800) –

Computer repairs 81 (81) (81) –

Airconditioners 100 (100) (100) –

Vehicles and Plant repairs 1,274 (1,274) (1,274) –

Repairs on Civil and Engineering works – – –

Buildings maintenance 933 (379) (379) 555 594 627

maintenance of equipment 58 2,010 2,010 2,068 1,491 1,573

Maintenance of electricity 80 (80) (80) – 190 200

Maintenance of unspecified assets – 1,700 1,700 1,700 1,688 981

Catering services 1,573 3,702 3,702 5,275 1,390 1,467

Hire Charges 1,030 (1,030) (1,030) – 944 879

Stage and Sound Crew 835 (15) (15) 820 512 512

Signs 70 (70) (70) – 74 78

Photographer 140 – 140 137 145

Gifts and Promotional Items 1,555 (1,555) (1,555) – 1,224 1,291

Radio and TV Transmission 60 (60) (60) – 63 67

Artist and Perfomers 190 190 190 380 169 178

Motivational Speakers 40 (40) (40) – 21 22

Audio-visual services 50 (20) (20) 30 32 33

Transport services 925 (509) (509) 416 559 590

Sports Gear 600 (600) (600) –

Achievements and Awards 500 (500) (500) – 317 334

Audit Committee – 200 200 200

Commissions & Committees 80 80 80

Clearing and grass cutting 58 58 58

Research and Advisory 350 (50) (50) 300 264 278

Town Planner – 4,650 4,650 4,650

Pest Control & Fumigation 200 – 200

Electrical 20,313 20,313 20,313

Event Promotors 50 50 50

Newsletter – – –

Budget participation 2,137 (2,137) (2,137) – 2,283 2,480

Administrative and Support Staff 475 3,600 3,600 4,075 501 529

Organisational – 95 95 95

IGR – – –

Medical services 60 (50) (50) 10 11 11

Fire Services 330 (312) (312) 18

Fire protection 10 10 10

Disaster awareness 100 (100) (100) – 106 111

IDP Review 200 (200) (200) – 211 223

SDF Review – – –

Finance Consultants 4,050 (4,050) (4,050) – 4,273 4,508

Technical consultant 1,200 (1,200) (1,200) – 1,260 1,329

Valuer and Assessor 1,500 (400) (400) 1,100 1,583 1,670

Conferences and trainings 1,115 (1,115) (1,115) – 1,176 1,241

Tracing Agents & Debt collectors 250 – 250

Sports and Recreation – 600 600 600

Special Programmes - youth 500 (500) (500) – 489 516

sub-total 1 28,761 – – – – – 23,531 23,531 52,292 26,412 26,992

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Other Expenditure By TypeCollection costs – –

Contributions to 'other' prov isions 11,186 (11,186) (11,186) – 13,192 13,717

Consultant fees – – – –

Audit fees 2,800 (1,200) (1,200) 1,600 2,954 3,116

General ex penses 3,5 27,804 27,804 27,804 717 757

List Other Expenditure by Type – –

Corporate and municipal activities 240 10 10 250 222 234

Sitting Allowance - Traditional Leaders 50 – 50 53 56

Tenders – 50 50 50

Accommodation 2,846 (1,066) (1,066) 1,780 2,942 3,103

Air transport 12 12 12

It services 420 (420) (420) – 443 467

Municipal services 510 (440) (440) 70 538 568

Audit Committee Fees 290 (290) (290) –

Risk Management Committee 80 (80) (80) –

Uniform 770 (770) (770) – 812 857

Card production 350 (350) (350) – 369 390

Car rentals 500 500 500

Cellular contracts 95 95 95

Event transport 570 570 570

Transit costs – – –

Fuel & Oil 1,537 (1,537) (1,537) – 1,621 1,710

Financial system support – – –

Gifts & Promotional Items 700 700 700

Hire Charges 410 410 410

Honoraria (Voluntary workers) 100 100 100

Bank accounts 300 (100) (100) 200 317 334

Printing and stationery 775 (775) (775) – 712 751

Municipal Newsletter 200 – 200 211 223

Interest Expense 100 (100) (100) – 106 111

Software licence 200 (100) (100) 100 211 223

Financial Management Trainings – – –

Property Rates (Valuation Roll implementation) – – –

Premiums 200 (100) (100) 100 106 111

Licence agency fees – 290 290 290

Membership and subscription 550 (550) (550) – 580 612

Postage and telephone 370 (340) (340) 30 390 412

National (Trainings) 1,070 (450) (450) 620 390 412

Network extensions 250 250 250

Own Transport 1,880 1,880 1,880 1,751 1,810

Ward Committee Expenses 2,592 (2,592) (2,592) – 2,735 2,885

Subsistance and Travelling 1,872 (1,872) (1,872) –

Machine rentals 510 (510) (510) – 538 568

Drivers Licence Permits 50 (50) (50) –

Bad debts expense 500 (500) (500) – 528 557

Website 150 (150) (150) – 158 167

Cleaning materials 720 (720) (720) – 654 690

Book periodicals 3 (3) (3) – 3 3

Vehicle Licence Registrations 30 – 30 32 33

Printing, publications and books 280 (150) (150) 130 295 312

Vehicle Tracking 50 – 50 53 56

Eskom Applications 100 (100) (100) –

Refuse remov al bags 300 (300) (300) – 317 334

Radio & TV transmission 160 160 160

Road Transport 10 10 10

Signs 70 70 70

Sy stem Dev elopment 150 150 150

Staff Recruitment 30 30 30

– –

Repairs and Maintenance 14

Employ ee related costs 338 – 338 365 394

Other materials 606 (548) (548) 58 639 674

Contracted Serv ices 4,046 607 607 4,654 4,002 2,112

Other Ex penditure – –

Total Repairs and Maintenance Expenditure 15 4,990 – – – – – 59 59 5,049 5,006 3,181

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CAPITAL EXPENDITURE BY VOTE

Table B5 Adjustments Capital Expenditure Budget by vote and funding - below indicates the adjustment of the capital expenditure per vote.

Capital expenditure decreased by 23% or R12 728 254 as a result of reallocation of Electrification projects to operational expenditure. Although there are new projects that were added in the adjustment budget after receiving funds from Small Town Rehabilitation Grant amounting to R6 000 000 for the implementation of Manguzi Storm water drains to the value of R3 000 000and Skhemelele Market Stalls to the value of R3 000 000

Community and social services increased by R2 439 152 as a result of the new project Skhemelele Market Stalls.

Sports and recreation infrastructure projects budget has increased by R53 843, funding source came from MIG after there were some adjustments to community and social services where there were savings in other projects.

Planning and development increased by R348 422. This budget is for the purchase of new vehicles for the municipality. It is funded from own revenue

Road transport is increased by R2 430 329 as a result of the new project Manguzi Storm water drains

Electrification projects were re-allocated to Operational Projects.

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KZN271 Umhlabuyalingana - Table B5 Adjustments Capital Expenditure Budget by vote and funding - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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 A A1 B C D E F G H

Description RefBudget Year 2018/19

Single-year expenditure to be adjusted 2

Vote 1 - Council – – – – – – – – – – –

Vote 2 - Management – – – – – – – – – – –

Vote 3 - Finance – – – – – – 350 350 350 – –

Vote 4 - Corporate 350 – – – – – (350) (350) – – –

Vote 5 - Local Economic Dev elopment – – – – – – – – – – –

Vote 6 - Technical 51,999 – – – – (12,000) (148) (12,148) 39,851 57,314 60,440

Vote 7 - Community Serv ices – – – – – – – – – – –

Vote 8 - Library Serv ices 480 – – – – – (480) (480) – – –

Vote 9 - Traffic Serv ices 200 – – – – – – – 200 – –

Vote 10 - Waste Management 300 – – – – – (100) (100) 200 – –

Vote 11 - [NAME OF VOTE 11] – – – – – – – – – – –

Vote 12 - [NAME OF VOTE 12] – – – – – – – – – – –

Vote 13 - [NAME OF VOTE 13] – – – – – – – – – – –

Vote 14 - [NAME OF VOTE 14] – – – – – – – – – – –

Vote 15 - [NAME OF VOTE 15] – – – – – – – – – – –

Capital single-year expenditure sub-total 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 60,440 Total Capital Expenditure - Vote 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 60,440

Capital Expenditure - FunctionalGovernance and administration 350 – – – – – – – 350 – –

Ex ecutiv e and council – –

Finance and administration 350 – 350

Internal audit – –

Community and public safety 13,279 – – – – 3,000 (507) 2,493 15,772 21,500 10,000 Community and social serv ices 13,079 3,000 (561) 2,439 15,518 8,000 10,000

Sport and recreation – 54 54 54 13,500 –

Public safety 200 – 200

Housing – –

Health – –

Economic and environmental services 21,400 – – – – 3,000 (221) 2,779 24,179 23,000 36,210 Planning and dev elopment 700 348 348 1,048 – 6,210

Road transport 20,700 3,000 (570) 2,430 23,130 23,000 30,000

Env ironmental protection – –

Trading services 18,300 – – – – (18,000) (100) (18,100) 200 12,814 15,000 Energy sources 18,000 (18,000) (18,000) – 12,814 15,000

Water management – –

Waste w ater management – –

Waste management 300 (100) (100) 200

Other 100 100 100

Total Capital Expenditure - Functional 3 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 61,210

Funded by:National Gov ernment 52,265 (12,000) (1,563) (13,563) 38,702 49,918 51,724

Prov incial Gov ernment – –

District Municipality – –

Other transfers and grants – –

Transfers recognised - capital 4 52,265 – – – – (12,000) (1,563) (13,563) 38,702 49,918 51,724 Public contributions & donations – –

Borrowing – –

Internally generated funds 1,064 834 834 1,898 7,396 9,486

Total Capital Funding 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 61,210

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FINANCIAL POSITION

Table B6 Adjustments Budget Financial Position – below reflects the financial position of the municipality as well as accumulated surplus of the municipality.

Assets

Current assets

Cash

The municipality anticipate that by end of June 2019 the bank balance on its main account will be R46 563 931 after payment of all its monthly obligation by end of June 2019

Call investment deposits

The municipality anticipates that by end of June 2019 its shorts term deposits balance will be R4 908 966, because we have funded the operational budget by R10 000 000 from investments. The remaining balance will be able to cover all our trade payables including unspent conditional grants should the municipality be asked to return the funds to the funding departments as well as other financial obligations.

Consumer debtors

The balance of consumer debtors balance will be R30 967 406 by end of June 2019, although the municipality took a resolution to write off R60% of property rates debtors for business and commercial debtors.

Other debtors

Other debtors balance increased by R709 684 which includes traffic fines debtors and other debtors

Inventory

Inventory balance is estimated to be R126 206 by end of June 2019 after it has decreased from the original budget by R1 183 794

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None current assets

Property plant and equipment

It is projected that the value of the Property Plant and Equipment will be R318 800 650 by end of June 2019 after considering 2018/2019 additions as well as depreciation for the current year.

Liabilities

Current Liabilities

Borrowings

No borrowings are recorded because the municipality will not be entering into any financial obligation this financial year.

Trade payables

The municipality anticipate that the balance of its trade payables will be R2 075 741 by end of June 2019 including retention creditors

Non-Current Liabilities

Provisions

Provision balance as at June 2019 is R14 042 099. Provisions includes land fill sites provision and employee benefits provision for bonuses and leave.

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KZN271 Umhlabuyalingana - Table B6 Adjustments Budget Financial Position - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

3 4 5 6 7 8 9 10

R thousands A A1 B C D E F G H

ASSETSCurrent assets

Cash 30,583 15,981 15,981 46,564 23,815 24,108

Call inv estment deposits 1 24,519 – – – – – (19,610) (19,610) 4,909 36,944 45,586

Consumer debtors 1 20,101 – – – – – 10,866 10,866 30,967 11,751 2,035

Other debtors 254 710 710 964 254 254

Current portion of long-term receiv ables – –

Inv entory 1,310 (1,184) (1,184) 126 1,382 1,458

Total current assets 76,767 – – – – – 6,764 6,764 83,531 74,146 73,442

Non current assetsLong-term receiv ables – –

Inv estments – –

Inv estment property – –

Inv estment in Associate – –

Property , plant and equipment 1 250,015 – – – – – 68,785 68,785 318,801 283,397 312,104

Agricultural – –

Biological – –

Intangible 41 41 41

Other non-current assets – –

Total non current assets 250,015 – – – – – 68,827 68,827 318,842 283,397 312,104 TOTAL ASSETS 326,782 – – – – – 75,591 75,591 402,373 357,544 385,545

LIABILITIESCurrent liabilities

Bank ov erdraft – –

Borrow ing – – – – – – – – – – –

Consumer deposits – –

Trade and other pay ables 10,940 – – – – – (8,865) (8,865) 2,076 11,384 11,849

Prov isions – –

Total current liabilities 10,940 – – – – – (8,865) (8,865) 2,076 11,384 11,849

Non current liabilitiesBorrow ing 1 – – – – – – – – – – –

Prov isions 1 22,517 – – – – – (8,475) (8,475) 14,042 26,668 33,938

Total non current liabilities 22,517 – – – – – (8,475) (8,475) 14,042 26,668 33,938 TOTAL LIABILITIES 33,458 – – – – – (17,340) (17,340) 16,118 38,052 45,787

NET ASSETS 2 293,325 – – – – – 92,930 92,930 386,255 319,492 339,758

COMMUNITY WEALTH/EQUITYAccumulated Surplus/(Deficit) 293,325 – – – – – 92,930 92,930 386,255 323,874 340,210

Reserv es – – – – – – – – – – –

Minorities' interests – –

TOTAL COMMUNITY WEALTH/EQUITY 293,325 – – – – – 92,930 92,930 386,255 323,874 340,210

Budget Year 2018/19

Description Ref

CASH FLOW

Table B7 Adjustments Budget Cash Flows - The table below indicates the projected cash receipts from all sources of revenue of the municipality as well as projected operating and capital expenditure by type.

Cash flow from operating activities

Receipts

Property ratesThe municipality used an assumption that it will collect 63% from its property rates debtors,

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Service charges The municipality collection assumption rate is 43% on services charges because we have new clients whom we are struggling to get them to pay for their accounts regularly

Traffic finesThe municipality collection assumption rate for traffic fines is 20% based on the fact that collection of traffic fines is not entirely dependent to the municipality but also to the court magistrates decision when the offenders presents their charges to him. Due to the discounts and writes off of traffic fines by the court we anticipate that we will collect 20% from the fines issued from January to June 2019

Other revenueThe municipality collection rate assumption for other revenue is 100% (see SB15)

Payments

Suppliers and employeesPayment of suppliers and employees also includes prior year trade creditors of R12 457 187 that includes retention creditors.

Finance chargesThere are no finance charges in this financial year.

Transfers and GrantsThese transfers refers to donations made to house holds for burial assistance and food parcels and organized groups in the community by donating to them with business start up equipment , as well as sports gear.

Capital expenditureAssumption is that we will pay 100% for all the capital projects and assets as all capital projects have been already implemented and should be finished by 30 June 2019.

Re-payment of borrowingsRe-payment of borrowings is nil since we do not have any loans

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KZN271 Umhlabuyalingana - Table B7 Adjustments Budget Cash Flows - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

3 4 5 6 7 8 9 10

R thousands A A1 B C D E F G H

CASH FLOW FROM OPERATING ACTIVITIESReceipts

Property rates 14,638 – – 14,638 14,341 14,341

Serv ice charges 537 (329) (329) 207 202 202

Other rev enue 6,092 (4,091) (4,091) 2,001 6,003 6,103

Gov ernment - operating 1 155,279 23,717 23,717 178,996 165,937 180,964

Gov ernment - capital 1 52,265 (12,000) (12,000) 40,265 49,918 51,724

Interest 1,832 (542) (542) 1,290 4,088 4,309

Div idends – –

PaymentsSuppliers and employ ees (143,040) (35,905) (35,905) (178,945) (168,895) (180,689)

Finance charges – – – –

Transfers and Grants 1 (6,117) 5,110 5,110 (1,007) (6,453) (6,808)

NET CASH FROM/(USED) OPERATING ACTIVITIES 81,485 – – – – – (24,040) (24,040) 57,445 65,141 70,145

CASH FLOWS FROM INVESTING ACTIVITIESReceipts

Proceeds on disposal of PPE – –

Decrease (Increase) in non-current debtors – –

Decrease (increase) other non-current receiv ables – –

Decrease (increase) in non-current inv estments – –

PaymentsCapital assets (53,329) 12,728 12,728 (40,601) (57,314) (61,210)

NET CASH FROM/(USED) INVESTING ACTIVITIES (53,329) – – – – – 12,728 12,728 (40,601) (57,314) (61,210)

CASH FLOWS FROM FINANCING ACTIVITIESReceipts

Short term loans – –

Borrow ing long term/refinancing – –

Increase (decrease) in consumer deposits – –

PaymentsRepay ment of borrow ing – –

NET CASH FROM/(USED) FINANCING ACTIVITIES – – – – – – – – – – –

NET INCREASE/ (DECREASE) IN CASH HELD 28,156 – – – – – (11,312) (11,312) 16,844 7,826 8,935 Cash/cash equiv alents at the y ear begin: 2 26,945 7,683 7,683 34,628 52,932 60,759

Cash/cash equiv alents at the y ear end: 2 55,101 – – – – – (3,628) (3,628) 51,473 60,759 69,694

Description Ref

Budget Year 2018/19

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Cash back reserves/Accummulated surplus reconciliation

The municipality cash back reserves is R49 218 278.

KZN271 Umhlabuyalingana - Table B8 Cash backed reserves/accumulated surplus reconciliation - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

3 4 5 6 7 8 9 10

R thousands A A1 B C D E F G H

Cash and investments availableCash/cash equiv alents at the y ear end 1 55,101 – – – – – (3,628) (3,628) 51,473 60,759 69,694

Other current inv estments > 90 day s (0) – – – – – 0 0 (0) (0) (0)

Non current assets - Inv estments 1 – – – – – – – – – – –

Cash and investments available: 55,101 – – – – – (3,628) (3,628) 51,473 60,759 69,694

Applications of cash and investmentsUnspent conditional transfers 2,076 – – – – – – – 2,076 – –

Unspent borrow ing – –

Statutory requirements (2,267) – (2,267)

Other w orking capital requirements 2 (6,600) – (7,196) (7,196) (13,796) 1,998 9,985

Other prov isions 16,242 – 16,242

Long term inv estments committed – – – – – – –

Reserv es to be backed by cash/inv estments – – – – – – –

Total Application of cash and investments: 9,451 – – – – – (7,196) (7,196) 2,255 1,998 9,985 Surplus(shortfall) 45,650 – – – – – 3,568 3,568 49,218 58,760 59,709

RefDescription

Budget Year 2018/19

Assets Management

Table B9 Asset Management – below shows the summary of the asset register of Umhlabuyalingana Municipality. Assets to be completed and purchased in this financial year. New assets purchased includes a mayors car, construction of new roads, community halls, storm water pipes in Manguzi town, construction of Skhemelele market stalls and purchases of new airconditoners, computer assets and waste bins or skip bins

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KZN271 Umhlabuyalingana - Table B9 Asset Management - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

7 8 9 10 11 12 13 14

R thousands A A1 B C D E F G H

Budget Year 2018/19

Description Ref

CAPITAL EXPENDITURETotal New Assets to be adjusted 1 53,329 – – – – (12,597) (132) (12,728) 40,601 57,314 61,210

Roads Infrastructure 20,700 – – – – 2,430 – 2,430 23,130 23,000 30,000

Storm water Infrastructure – – – – – – – – – – –

Electrical Infrastructure 18,000 – – – – (18,000) – (18,000) – 12,814 15,000

Water Supply Infrastructure – – – – – – – – – – –

Sanitation Infrastructure – – – – – – – – – – –

Solid Waste Infrastructure 300 – – – – – (100) (100) 200 – –

Rail Infrastructure – – – – – – – – – – –

Coastal Infrastructure – – – – – – – – – – –

Information and Communication Infrastructure – – – – – – – – – – –

Infrastructure 39,000 – – – – (15,570) (100) (15,670) 23,330 35,814 45,000

Community Facilities 12,599 – – – – 2,919 – 2,919 15,518 8,000 10,000

Sport and Recreation Facilities – – – – – 54 – 54 54 13,500 –

Community Assets 12,599 – – – – 2,973 – 2,973 15,572 21,500 10,000

Heritage Assets – – – – – – – – – – –

Rev enue Generating – – – – – – – – – – –

Non-rev enue Generating – – – – – – – – – – –

Inv estment properties – – – – – – – – – – –

Operational Buildings – – – – – – – – – – –

Housing – – – – – – – – – – –

Other Assets 6 – – – – – – – – – – –

Biological or Cultiv ated Assets – – – – – – – – – – –

Serv itudes – – – – – – – – – – –

Licences and Rights 200 – – – – – (200) (200) – – –

Intangible Assets 200 – – – – – (200) (200) – – –

Computer Equipment 350 – – – – – – – 350 – –

Furniture and Office Equipment 200 – – – – – – – 200 – –

Machinery and Equipment 100 – – – – – – – 100 – –

Transport Assets 880 – – – – – 168 168 1,048 – 6,210

Land – – – – – – – – – – –

Zoo's, Marine and Non-biological Animals – – – – – – – – – – –

Total Capital Expenditure to be adjusted 4Roads Infrastructure 20,700 – – – – 2,430 – 2,430 23,130 23,000 30,000 Storm water Infrastructure – – – – – – – – – – – Electrical Infrastructure 18,000 – – – – (18,000) – (18,000) – 12,814 15,000 Water Supply Infrastructure – – – – – – – – – – – Sanitation Infrastructure – – – – – – – – – – – Solid Waste Infrastructure 300 – – – – – (100) (100) 200 – – Rail Infrastructure – – – – – – – – – – – Coastal Infrastructure – – – – – – – – – – – Information and Communication Infrastructure – – – – – – – – – – –

Infrastructure 39,000 – – – – (15,570) (100) (15,670) 23,330 35,814 45,000 Community Facilities 12,599 – – – – 2,919 – 2,919 15,518 8,000 10,000 Sport and Recreation Facilities – – – – – 54 – 54 54 13,500 –

Community Assets 12,599 – – – – 2,973 – 2,973 15,572 21,500 10,000

Licences and Rights 200 – – – – – (200) (200) – – – Intangible Assets 200 – – – – – (200) (200) – – – Computer Equipment 350 – – – – – – – 350 – – Furniture and Office Equipment 200 – – – – – – – 200 – – Machinery and Equipment 100 – – – – – – – 100 – – Transport Assets 880 – – – – – 168 168 1,048 – 6,210 Land – – – – – – – – – – – Zoo's, Marine and Non-biological Animals – – – – – – – – – – –

TOTAL CAPITAL EXPENDITURE to be adjusted 4 53,329 – – – – (12,597) (132) (12,728) 40,601 57,314 61,210

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ASSET REGISTER SUMMARY - PPE (WDV) 5

Roads Infrastructure 116,667 – 116,667 135,026 159,956

Storm water Infrastructure – –

Electrical Infrastructure 21,145 – 21,145 21,145 21,145

Water Supply Infrastructure – –

Sanitation Infrastructure – –

Solid Waste Infrastructure 5,353 – 5,353 4,931 4,486

Rail Infrastructure – –

Coastal Infrastructure – –

Information and Communication Infrastructure – –

Infrastructure 143,166 – – – – – – – 143,166 161,103 185,587

Community Facilities 51,215 68,385 68,385 119,600 55,628 61,844

Sport and Recreation Facilities 19,014 – 19,014 32,514 32,514

Community Assets 70,229 – – – – – 68,385 68,385 138,614 88,142 94,358

Heritage Assets – –

Rev enue Generating – –

Non-rev enue Generating – –

Inv estment properties – – – – – – – – – – –

Operational Buildings 25,232 – 25,232 25,232 25,232

Housing – –

Other Assets 25,232 – – – – – – – 25,232 25,232 25,232

Biological or Cultiv ated Assets – –

Serv itudes – –

Licences and Rights 690 – 690 58 –

Intangible Assets 690 – – – – – – – 690 58 –

Computer Equipment 1,349 – 1,349 1,349 1,349

Furniture and Office Equipment 369 – 369 369 369

Machinery and Equipment 1,908 – 1,908 1,507 1,084

Transport Assets 6,141 – 6,141 5,054 3,908

Land 931 – 931 583 215

Zoo's, Marine and Non-biological Animals – –

TOTAL ASSET REGISTER SUMMARY - PPE (WDV) 5 250,015 – – – – – 68,385 68,385 318,401 283,397 312,104

EXPENDITURE OTHER ITEMSDepreciation & asset impairment 24,929 – – – – – 850 850 25,778 25,770 27,068

Repairs and Maintenance by asset class 3 4,990 – – – – – (279) (279) 4,712 5,006 3,181 Roads Infrastructure 1,600 – – – – – – – 1,600 1,688 1,781

Infrastructure 1,600 – – – – – – – 1,600 1,688 1,781

Community Facilities 661 – – – – – – – 661 555 585

Sport and Recreation Facilities – – – – – – – – – – –

Community Assets 661 – – – – – – – 661 555 585

Heritage Assets – – – – – – – – – – –

Rev enue Generating – – – – – – – – – – –

Non-rev enue Generating – – – – – – – – – – –

Inv estment properties – – – – – – – – – – –

Operational Buildings 700 – – – – – (279) (279) 421 739 278

Housing – – – – – – – – – – –

Other Assets 700 – – – – – (279) (279) 421 739 278

Biological or Cultiv ated Assets – – – – – – – – – – –

Serv itudes – – – – – – – – – – –

Licences and Rights – – – – – – – – – – –

Intangible Assets – – – – – – – – – – –

Computer Equipment 81 – – – – – – – 81 85 90

Furniture and Office Equipment – – – – – – – – – – –

Machinery and Equipment 348 – – – – – – – 348 251 265

Transport Assets 1,600 – – – – – – – 1,600 1,688 181

Land – – – – – – – – – – –

Zoo's, Marine and Non-biological Animals 6 – – – – – – – – – – –

TOTAL EXPENDITURE OTHER ITEMS to be adjusted 29,919 – – – – – 571 571 30,490 30,776 30,249

Renewal and upgrading of Existing Assets as % of total capex0.0% 0.0% 0.0% 0.0% 0.0%Renewal and upgrading of Existing Assets as % of deprecn"0.0% 0.0% 0.0% 0.0% 0.0%R&M as a % of PPE 2.0% 0.0% 1.5% 1.8% 1.0%Renewal and upgrading and R&M as a % of PPE 2.0% 0.0% 1.5% 1.8% 1.0%

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2.3 Adjustment to expenditure on allocation and grant programmes

The municipality have received the following conditional grants transfers from National Treasury and Provincial Departments and the performance of these transfers is as follows:

Financial Management Grant expenditure is 44.%, the training on compmetency levels for finance officials has not yet been paid but training started in September 2018.

Expanded Public Works Programme expenditure is 70% it is only for the payment of salaries and stipends for general workers in the town cleaning programme under EPWP programme.

Provincialisation Libraries and Community Library Services Grant expenditure is 54.%, it is for the Library Staff salaries and library operating expenses.

Community Library Serivices grant expenediture is 59%, it is for the payment of salary of Cyber Cadet staff for Manguzi Library.

Municipal Infrastructure Grant expenditure is 49%. Expenditure for the construction of municipal roads which is sitting at R10 436 395 and expenditure for the construction of community halls is R6 667 945

Intergrated National Electrification Programme grant expenditure is 60% after considering the additional funding of R4 000 000

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KZN271 Umhlabuyalingana - Supporting Table SB8 Adjustments Budget - expenditure on transfers and grant programme - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

Original Budget

Prior Adjusted

Multi-year capital

Nat. or Prov. Govt

Other Adjusts.

Total Adjusts.

Adjusted Budget

Adjusted Budget

Adjusted Budget

2 3 4 5 6 7

R thousands A A1 B C D E F

EXPENDITURE ON TRANSFERS AND GRANT PROGRAM: 1

Operating expenditure of Transfers and GrantsNational Government: 168,623 – – 4,000 – 4,000 172,623 179,195 194,140

Local Gov ernment Equitable Share 145,676 – 145,676 162,295 177,240

Finance Management 1,900 – 1,900 1,900 1,900

EPWP Incentiv e 3,047 – 3,047 – –

Integrated National Electrification Programme 18,000 4,000 4,000 22,000 15,000 15,000

– –

– –

Other transfers and grants [insert description] – –

Provincial Government: 4,656 – – 1,717 – 1,717 6,373 4,863 5,149 Sport and Recreation 58 (8) (8) 50

Arts and Culture (Library Prov incialization Grant) 1,676 – 1,676 1,760 1,848

Arts and Culture (Community Library Serv ices Grant) 1,722 (1,525) (1,525) 197 1,843 1,972

Tourism Grant (Kosi Bay Border Dev elopment) 1,200 1,250 1,250 2,450 1,260 1,329

Tow n Planning Grant 2,000 2,000 2,000 – –

District Municipality: – – – – – – – – – [insert description] – –

– –

Other grant providers: – – – – – – – – –

[insert description] – –

– –

Total operating expenditure of Transfers and Grants: 173,279 – – 5,717 – 5,717 178,996 184,058 199,289

Capital expenditure of Transfers and GrantsNational Government: 34,265 – – 6,000 – 6,000 40,265 34,918 36,724

Municipal Infrastructure Grant (MIG) 34,265 – 34,265 34,918 36,724

Tow n Planning Grant (Corridor Dev elopment Grant) 6,000 6,000 6,000

– –

– –

– –

Other capital transfers [insert description] – –

Provincial Government: – – – – – – – – – Other capital transfers/grants [insert description] – –

– –

District Municipality: – – – – – – – – – [insert description] – –

– –

Other grant providers: – – – – – – – – – [insert description] – –

– –

Total capital expenditure of Transfers and Grants 34,265 – – 6,000 – 6,000 40,265 34,918 36,724

Total capital expenditure of Transfers and Grants 207,544 – – 11,717 – 11,717 219,261 218,976 236,013

Description Ref

Budget Year 2018/19

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2.4 Adjustment to allocations and grants made by the municipality

The municipality has donations made to households as part of social relief programmes in assisting in burial services to households that can’t afford to bury their family members, as well as to organised groups like small businesses by buying and donating to them start up business equipment, and sports gear for youth in ward level.

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KZN271 Umhlabuyalingana - Supporting Table SB10 Adjustments Budget - transfers and grants made by the municipality - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

6 7 8 9 10 11 12 13

R thousands A A1 B C D E F G H

Cash transfers to other municipalities[insert description] 1 – –

[insert description] – –

[insert description] – –

TOTAL ALLOCATIONS TO MUNICIPALITIES: – – – – – – – – – – –

Cash transfers to Entities/Other External Mechanisms[insert description] 2 – –

[insert description] – –

[insert description] – –

TOTAL ALLOCATIONS TO ENTITIES/EMs' – – – – – – – – – – –

Cash transfers to other Organs of State[insert description] 3 – –

[insert description] – –

[insert description] – –

TOTAL ALLOCATIONS TO OTHER ORGANS OF STATE: – – – – – – – – – – –

Cash transfers to other Organisations[insert description] 4 – –

[insert description] – –

[insert description] – –

TOTAL CASH TRANSFERS TO OTHER ORGANISATIONS: – – – – – – – – – – –

TOTAL CASH TRANSFERS 5 – – – – – – – – – – –

Non-cash transfers to other municipalities[insert description] 1 – –

[insert description] – –

[insert description] – –

TOTAL ALLOCATIONS TO MUNICIPALITIES: – – – – – – – – – – –

Non-cash transfers to Entities/Other External Mechanisms[insert description] 2 – –

[insert description] – –

[insert description] – –

TOTAL ALLOCATIONS TO ENTITIES/EMs' – – – – – – – – – – –

Non-cash transfers to other Organs of State[insert description] 3 – – [insert description] – – [insert description] – –

TOTAL ALLOCATIONS TO OTHER ORGANS OF STATE: – – – – – – – – – – –

Non-cash transfers to other OrganisationsPoverty Alleviation Programmes 4 6,117 (5,110) (5,110) 1,007 6,453 6,808 [insert description] – – [insert description] – –

TOTAL NON-CASH TRANSFERS TO OTHER ORGANISATIONS: 6,117 – – – – – (5,110) (5,110) 1,007 6,453 6,808

TOTAL NON-CASH TRANSFERS 5 – – – – – – – – – – – TOTAL TRANSFERS – – – – – – – – – – –

Description Ref

Budget Year 2018/19

2.5 Adjustments to councillors allowances and employee benefits

Councillors remuneration budget was adjusted by R2 187 702 the decrease is a result of new upper limits gazzeted by the KZN MEC in December 2018.

Employee benefits has increased by R9 286 468 as a result of adjustment of salaries of 198 general workers

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KZN271 Umhlabuyalingana - Supporting Table SB11 Adjustments Budget - councillor and staff benefits - 28/02/2019

Original Budget

Prior Adjusted

Accum. Funds

Multi-year capital

Unfore. Unavoid.

Nat. or Prov. Govt

Other Adjusts.

Total Adjusts.

Adjusted Budget

% change

5 6 7 8 9 10 11 12

R thousands A A1 B C D E F G H

Councillors (Political Office Bearers plus Other)Basic Salaries and Wages 10,677 (2,208) (2,208) 8,470 -20.7%

Pension and UIF Contributions – –

Medical Aid Contributions – –

Motor Vehicle Allow ance 2,720 104 104 2,823 3.8%

Cellphone Allow ance 1,598 – 1,598

Housing Allow ances – –

Other benefits and allow ances 84 (84) (84) –

Sub Total - Councillors 15,079 – – (2,188) (2,188) 12,891 -14.5%% increase (0) (0)

Senior Managers of the MunicipalityBasic Salaries and Wages 5,489 (591) (591) 4,898 -10.8%

Pension and UIF Contributions 219 (31) (31) 188 -14.1%

Medical Aid Contributions 39 (1) (1) 39 -1.9%

Ov ertime – – –

Performance Bonus 490 (55) (55) 435

Motor Vehicle Allow ance 844 (34) (34) 810 -4.0%

Cellphone Allow ance 131 12 12 143 9.2%

Housing Allow ances – – –

Other benefits and allow ances 705 (22) (22) 683

Pay ments in lieu of leav e 1,014 (109) (109) 905

Long serv ice aw ards – –

Post-retirement benefit obligations 5 – –

Sub Total - Senior Managers of Municipality 8,932 – – – (832) (832) 8,100 -9.3%% increase (0) (0)

Other Municipal StaffBasic Salaries and Wages 36,794 8,466 8,466 45,260 23.0%

Pension and UIF Contributions 3,949 513 513 4,462 13.0%

Medical Aid Contributions 2,112 9 9 2,121 0.4%

Ov ertime 1,227 (174) (174) 1,054 -14.2%

Performance Bonus 2,705 127 127 2,832

Motor Vehicle Allow ance 2,568 (478) (478) 2,090 -18.6%

Cellphone Allow ance 460 181 181 641 39.3%

Housing Allow ances – 634 634 634

Other benefits and allow ances 2,136 476 476 2,612

Pay ments in lieu of leav e 5,756 364 364 6,119 6.3%

Long serv ice aw ards 55 (0) (0) 55 -0.2%

Post-retirement benefit obligations 5 – –

Sub Total - Other Municipal Staff 57,762 – – – – – 10,118 10,118 67,880 17.5%% increase

Total Parent Municipality 81,772 – – – – – 7,099 7,099 88,871 8.7%

Summary of remuneration Ref

Budget Year 2018/19

TOTAL SALARY, ALLOWANCES & BENEFITS81,772 – – – – – 7,099 7,099 88,871 8.7%

% increaseTOTAL MANAGERS AND STAFF 66,694 – – – – – 9,286 9,286 75,980 13.9%

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2.6 Adjustment to service delivery and budget implementation plan

After the Mid Year Budget Assessment the municipality has prepared an adjustment budget and the municipal SDBIP has been adjusted.

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KZN271 Umhlabuyalingana - Supporting Table SB3 Adjustments to the SDBIP - performance objectives - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

A A1 B C D E F G H

Vote 1 - vote nameVote 1 - Executive and Council

Function 1 - Council & ManagementDisability Reports Number of disability 4.0% – 0 0 0

woman awareness campaigns and forum Number of aw areness 4.0%

Sub-function 2 - Internal Audit and RiskMPAC meetings Number of MPAC reports 2.0% – 0 0 0

Audit Committee meetings Number of audit 4.0%

Sub-function 3 - IDP and PerformanceIDP Forums Number of IDP Forums 4.0%

Annual Reports Number of Annual 1.0% – 0 0 0

Function 2 Budget and TreasurySub-function 1 - Revenue and

Debtors reconciliations Number of reconciliations 12.0%

Revenue collection plan Number of reports on 1.0% – 0 0 0

Sub-function 2 - SCM and AssetsSCM Reports Number of SCM reports 12.0% – 0 0 0

FAR update Number of FAR update 4.0%

Sub-function 3 - Budget and Reporting – – – –

S71 reports Number of S71 reports 12.0%

Calculation of ratios Number of Ratios 4.0% – 0 0 0

Vote 2 - Infrastructure PlanningFunction 1 - Technical

Sub-function 1 - TechnicalManaba Electrification Phase 2 Number of households 100.0% – 0 0 0

Construction of Ekuthukuzeni Masondo Number of KM 100.0%

Sub-function 2 - – – – –

Insert measure/s description– – – –

Sub-function 3 - LEDComnunity Works Programme CWP Meetings and 2.0% – 0 0 0

LED Strategy Adopted LED Strategy 1.0%

Function 2 - Corporate ServicesSub-function 1 - Human Resources – – – –

WSP and skills audit number of WSP 1.0%

Training and Capacity Number of reports on 1.0% – 0 0 0

Sub-function 2 - Information ICT Governance Framework Council approv ed ICT 1.0% – 0 0 0

Website management and reporting % of compliance on S75 100.0%

Sub-function 3 - Records ManagementFile Plan number of reports on 1.0%

Records Management Policy Adoption of the Records 1.0% – 0 0 0

Vote 3 - CommunityFunction 1 - Technical – – – –

Sub-function 1 - Other Communitymaintanance of municipal facilit ies number of reports on 4.0%

– – – –

Sub-function 2 - Waste Waste Management Policy and Reports Number of w aste 12.0% – 0 0 0

Sub-function 3 - Library – – – –

Audio visuals Number of audio v isuals 100.0%

Circulation of books number of books 100.0%

Function 2 - Protection Services – – – –

Sub-function 1 - Traffic PoliceLearner driver license Numbe of Learner Driv er 100.0% – 0 0 0

Driving licenses Numbe of Applicants 100.0%

Sub-function 2 - Disaster Management – – – –

Disaster Advisory forum Number of disaster 4.0%

Fire Drills Fire Drills conducted 4.0% – 0 0 0

Sub-function 3 - (name)Insert measure/s description – – – –

And so on for the rest of the Votes – – – –

Description Unit of measurement

Budget Year 2018/19

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2.7 Adjustment to capital expenditure

Overall capital expenditure adjustment is R12 728 254 where Roads projects budget has been increased by R2 430 329 and Community services projects budget has increased by R2 439 152. There is a new project for Manguzi storm water drains that has been added under roads projects. IYK road budget was decreased by R2 300 000 and Library to Post office road budget was increased by R1 461 934.

Sports Grounds projects budget has been increased by R53 843. Other Assets budget has been decreased by R131 578 after adjusting the budget for the

purchase for furniture and vehicles.KZN271 Umhlabuyalingana - Table B5 Adjustments Capital Expenditure Budget by vote and funding - 28/02/2019

Budget Year +1 2019/20

Budget Year +2 2020/21

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 A A1 B C D E F G H

Description RefBudget Year 2018/19

Single-year expenditure to be adjusted 2

Vote 1 - Council – – – – – – – – – – –

Vote 2 - Management – – – – – – – – – – –

Vote 3 - Finance – – – – – – 350 350 350 – –

Vote 4 - Corporate 350 – – – – – (350) (350) – – –

Vote 5 - Local Economic Dev elopment – – – – – – – – – – –

Vote 6 - Technical 51,999 – – – – (12,000) (148) (12,148) 39,851 57,314 60,440

Vote 7 - Community Serv ices – – – – – – – – – – –

Vote 8 - Library Serv ices 480 – – – – – (480) (480) – – –

Vote 9 - Traffic Serv ices 200 – – – – – – – 200 – –

Vote 10 - Waste Management 300 – – – – – (100) (100) 200 – –

Vote 11 - [NAME OF VOTE 11] – – – – – – – – – – –

Vote 12 - [NAME OF VOTE 12] – – – – – – – – – – –

Vote 13 - [NAME OF VOTE 13] – – – – – – – – – – –

Vote 14 - [NAME OF VOTE 14] – – – – – – – – – – –

Vote 15 - [NAME OF VOTE 15] – – – – – – – – – – –

Capital single-year expenditure sub-total 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 60,440 Total Capital Expenditure - Vote 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 60,440

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Capital Expenditure - FunctionalGovernance and administration 350 – – – – – – – 350 – –

Ex ecutiv e and council – –

Finance and administration 350 – 350

Internal audit – –

Community and public safety 13,279 – – – – 3,000 (507) 2,493 15,772 21,500 10,000 Community and social serv ices 13,079 3,000 (561) 2,439 15,518 8,000 10,000

Sport and recreation – 54 54 54 13,500 –

Public safety 200 – 200

Housing – –

Health – –

Economic and environmental services 21,400 – – – – 3,000 (221) 2,779 24,179 23,000 36,210 Planning and dev elopment 700 348 348 1,048 – 6,210

Road transport 20,700 3,000 (570) 2,430 23,130 23,000 30,000

Env ironmental protection – –

Trading services 18,300 – – – – (18,000) (100) (18,100) 200 12,814 15,000 Energy sources 18,000 (18,000) (18,000) – 12,814 15,000

Water management – –

Waste w ater management – –

Waste management 300 (100) (100) 200

Other 100 100 100

Total Capital Expenditure - Functional 3 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 61,210

Funded by:National Gov ernment 52,265 (12,000) (1,563) (13,563) 38,702 49,918 51,724

Prov incial Gov ernment – –

District Municipality – –

Other transfers and grants – –

Transfers recognised - capital 4 52,265 – – – – (12,000) (1,563) (13,563) 38,702 49,918 51,724 Public contributions & donations – –

Borrowing – –

Internally generated funds 1,064 834 834 1,898 7,396 9,486

Total Capital Funding 53,329 – – – – (12,000) (728) (12,728) 40,601 57,314 61,210

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2.8 Other supporting documents

Below are the supporting adjustment budget tables from SB1 to SB20

KZN271 Umhlabuyalingana - Supporting Table SB1 Supporting detail to 'Budgeted Financial Performance' - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

6 7 8 9 10 11 12 13

R thousands A A1 B C D E F G H

Description Ref

Budget Year 2018/19

REVENUE ITEMSProperty rates

Total Property Rates 23,902 – 23,902 23,902 23,902 less Revenue Foregone (exemptions, reductions and rebates and impermissable values in excess of section 17 of MPRA) 4,385 – 4,385 4,385 4,385

Net Property Rates 19,517 – – – – – – – 19,517 19,517 19,517

Service charges - refuse revenueTotal refuse remov al rev enue 671 – 671 671 671 Total landfill rev enue – –

less Revenue Foregone (in excess of one removal a week to indigent households) – –

less Cost of Free Basis Services (removed once a week to indigent households) – – – – – – – – – – –

Net Service charges - refuse revenue 671 – – – – – – – 671 671 671

Other Revenue By SourceList other revenue by source – –

Business Licensing 10000 -10000 (10) –

Insurance refund 0 118150 118 118

Library Income 10000 – 10

Tender Documents Income 50000 – 50

Reserv es (Inv estments) 0 10000000 10,000 10,000

Rates clearance certificates 1031 – 1

LGSETA Refunds 20000 55345 55 75

Interest on current accounts 1745325 1000000 1,000 2,745

Library Fines 2000 -2000 (2) –

Entrance Fees 65520 -65520 (66) –

Commission receiv ed 2110 – 2

Total 'Other' Revenue 1 1,906 – – – – – 11,096 11,096 13,002 – –

EXPENDITURE ITEMSEmployee related costs

Basic Salaries and Wages 45,690 4,468 4,468 50,158 64,471 69,983

Pension and UIF Contributions 4,223 427 427 4,650 632 687

Medical Aid Contributions 2,191 (32) (32) 2,160 2,449 2,664

Ov ertime 4,227 (3,174) (3,174) 1,054 4,740 5,157

Performance Bonus 3,195 72 72 3,267 2,313 2,913

Motor Vehicle Allow ance 3,532 (632) (632) 2,900 2,821 3,074

Cellphone Allow ance 591 193 193 784 – –

Housing Allow ances – 634 634 634 233 127

Other benefits and allow ances 2,989 306 306 3,295 – –

Pay ments in lieu of leav e – 7,024 7,024 7,024 3,614 3,760

Long serv ice aw ards 55 (0) (0) 55 33 36

Post-retirement benefit obligations 4 – – – – – –

sub-total 66,694 – – – – – 9,286 9,286 75,980 81,305 88,402 Less: Employ ees costs capitalised to PPE – –

Total Employee related costs 1 66,694 – – – – – 9,286 9,286 75,980 81,305 88,402

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Depreciation & asset impairmentDepreciation of Property , Plant & Equipment 24,929 850 850 25,778 25,770 27,068

Lease amortisation – –

Capital asset impairment – –

Depreciation resulting from rev aluation of PPE – –

Total Depreciation & asset impairment 1 24,929 – – – – – 850 850 25,778 25,770 27,068

Contracted servicesList services provided by contract – –

Legal advise & Litigations 600 – 600

Business & Financial services 1,550 1,550 1,550

Burial services 450 450 450

Issues of summons – 203 203 203 633 668

Internal auditors 1,400 1,400 1,400

First Aid 62 62 62

Buildings 500 500 500

Contracted services - Library Services – – –

Security 4,000 135 135 4,135 4,220 4,452

Contracted services - Repairs & Maintenance 800 (800) (800) –

Contracted services -Municipal Access Roads 800 (800) (800) –

Computer repairs 81 (81) (81) –

Airconditioners 100 (100) (100) –

Vehicles and Plant repairs 1,274 (1,274) (1,274) –

Repairs on Civil and Engineering works – – –

Buildings maintenance 933 (379) (379) 555 594 627

maintenance of equipment 58 2,010 2,010 2,068 1,491 1,573

Maintenance of electricity 80 (80) (80) – 190 200

Maintenance of unspecified assets – 1,700 1,700 1,700 1,688 981

Catering services 1,573 3,702 3,702 5,275 1,390 1,467

Hire Charges 1,030 (1,030) (1,030) – 944 879

Stage and Sound Crew 835 (15) (15) 820 512 512

Signs 70 (70) (70) – 74 78

Photographer 140 – 140 137 145

Gifts and Promotional Items 1,555 (1,555) (1,555) – 1,224 1,291

Radio and TV Transmission 60 (60) (60) – 63 67

Artist and Perfomers 190 190 190 380 169 178

Motivational Speakers 40 (40) (40) – 21 22

Audio-visual services 50 (20) (20) 30 32 33

Transport services 925 (509) (509) 416 559 590

Sports Gear 600 (600) (600) –

Achievements and Awards 500 (500) (500) – 317 334

Audit Committee – 200 200 200

Commissions & Committees 80 80 80

Clearing and grass cutting 58 58 58

Research and Advisory 350 (50) (50) 300 264 278

Town Planner – 4,650 4,650 4,650

Pest Control & Fumigation 200 – 200

Electrical 20,313 20,313 20,313

Event Promotors 50 50 50

Newsletter – – –

Budget participation 2,137 (2,137) (2,137) – 2,283 2,480

Administrative and Support Staff 475 3,600 3,600 4,075 501 529

Organisational – 95 95 95

IGR – – –

Medical services 60 (50) (50) 10 11 11

Fire Services 330 (312) (312) 18

Fire protection 10 10 10

Disaster awareness 100 (100) (100) – 106 111

IDP Review 200 (200) (200) – 211 223

SDF Review – – –

Finance Consultants 4,050 (4,050) (4,050) – 4,273 4,508

Technical consultant 1,200 (1,200) (1,200) – 1,260 1,329

Valuer and Assessor 1,500 (400) (400) 1,100 1,583 1,670

Conferences and trainings 1,115 (1,115) (1,115) – 1,176 1,241

Tracing Agents & Debt collectors 250 – 250

Sports and Recreation – 600 600 600

Special Programmes - youth 500 (500) (500) – 489 516

Total contracted services?? 28,761 – – – – – 23,531 23,531 52,292 26,412 26,992

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Other Expenditure By TypeCollection costs – –

Contributions to 'other' prov isions 11,186 (11,186) (11,186) – 13,192 13,717

Consultant fees – – – –

Audit fees 2,800 (1,200) (1,200) 1,600 2,954 3,116

General ex penses 3,5 27,804 27,804 27,804 717 757

List Other Expenditure by Type – –

Corporate and municipal activities 240 10 10 250 222 234

Sitting Allowance - Traditional Leaders 50 – 50 53 56

Tenders – 50 50 50

Accommodation 2,846 (1,066) (1,066) 1,780 2,942 3,103

Air transport 12 12 12

It services 420 (420) (420) – 443 467

Municipal services 510 (440) (440) 70 538 568

Audit Committee Fees 290 (290) (290) –

Risk Management Committee 80 (80) (80) –

Uniform 770 (770) (770) – 812 857

Card production 350 (350) (350) – 369 390

Car rentals 500 500 500

Cellular contracts 95 95 95

Event transport 570 570 570

Transit costs – – –

Fuel & Oil 1,537 (1,537) (1,537) – 1,621 1,710

Financial system support – – –

Gifts & Promotional Items 700 700 700

Hire Charges 410 410 410

Honoraria (Voluntary workers) 100 100 100

Bank accounts 300 (100) (100) 200 317 334

Printing and stationery 775 (775) (775) – 712 751

Municipal Newsletter 200 – 200 211 223

Interest Expense 100 (100) (100) – 106 111

Software licence 200 (100) (100) 100 211 223

Financial Management Trainings – – –

Property Rates (Valuation Roll implementation) – – –

Premiums 200 (100) (100) 100 106 111

Licence agency fees – 290 290 290

Membership and subscription 550 (550) (550) – 580 612

Postage and telephone 370 (340) (340) 30 390 412

National (Trainings) 1,070 (450) (450) 620 390 412

Network extensions 250 250 250

Own Transport 1,880 1,880 1,880 1,751 1,810

Ward Committee Expenses 2,592 (2,592) (2,592) – 2,735 2,885

Subsistance and Travelling 1,872 (1,872) (1,872) –

Machine rentals 510 (510) (510) – 538 568

Drivers Licence Permits 50 (50) (50) –

Bad debts expense 500 (500) (500) – 528 557

Website 150 (150) (150) – 158 167

Cleaning materials 720 (720) (720) – 654 690

Book periodicals 3 (3) (3) – 3 3

Vehicle Licence Registrations 30 – 30 32 33

Printing, publications and books 280 (150) (150) 130 295 312

Vehicle Tracking 50 – 50 53 56

Eskom Applications 100 (100) (100) –

Refuse remov al bags 300 (300) (300) – 317 334

Radio & TV transmission 160 160 160

Road Transport 10 10 10

Signs 70 70 70

Sy stem Dev elopment 150 150 150

Staff Recruitment 30 30 30

– –

Total Other Expenditure 1 32,000 – – – – – 6,291 6,291 38,291 33,948 35,578

Repairs and Maintenance 14

Employ ee related costs 338 – 338 365 394

Other materials 606 (548) (548) 58 639 674

Contracted Serv ices 4,046 607 607 4,654 4,002 2,112

Other Ex penditure – –

Total Repairs and Maintenance Expenditure 15 4,990 – – – – – 59 59 5,049 5,006 3,181

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KZN271 Umhlabuyalingana - Supporting Table SB2 Supporting detail to 'Financial Position Budget' - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

4 5 6 7 8 9 10 11

R thousands A A1 B C D E F G H

ASSETSCall investment deposits

Call deposits 24,519 (19,610) (19,610) 4,909 36,944 45,586

Other current inv estments – –

Total Call investment deposits 1 24,519 – – – – – (19,610) (19,610) 4,909 36,944 45,586 Consumer debtors

Consumer debtors 49,229 33,652 33,652 82,881 11,751 2,035

Less: prov ision for debt impairment 29,128 – – – – – 22,785 22,785 51,913 – –

Total Consumer debtors 1 20,101 – – – – – 10,866 10,866 30,967 11,751 2,035 Debt impairment provision

Balance at the beginning of the y ear 29,128 8,016 8,016 37,144 – –

Contributions to the prov ision 3,377 3,377 3,377

Bad debts w ritten off 11,393 11,393 11,393

Balance at end of year 29,128 – – – – – 22,785 22,785 51,913 – – Property, plant & equipment

PPE at cost/v aluation (ex cl. finance leases) 265,991 185,406 185,406 451,397 283,397 312,104

Leases recognised as PPE 2 – –

Less: Accumulated depreciation 15,975 116,621 116,621 132,596

Total Property, plant & equipment 1 250,015 – – – – – 68,785 68,785 318,801 283,397 312,104

LIABILITIESCurrent liabilities - Borrowing

Short term loans (other than bank ov erdraft) – –

Current portion of long-term liabilities – –

Total Current liabilities - Borrowing – – – – – – – – – – – Trade and other payables

Creditors 8,865 (8,865) (8,865) – 11,384 11,849

Unspent conditional grants and receipts 2,076 – 2,076

VAT – –

Total Trade and other payables 1 10,940 – – – – – (8,865) (8,865) 2,076 11,384 11,849 Non current liabilities - Borrowing

Borrow ing 3 – –

Finance leases (including PPP asset element) – –

Total Non current liabilities - Borrowing – – – – – – – – – – – Provisions - non current

Retirement benefits – –

List other major items – –

Refuse landfill site rehabilitation 16,303 (4,217) (4,217) 12,086 26,668 33,938

Other 6,215 (4,258) (4,258) 1,956

Total Provisions - non current 22,517 – – – – – (8,475) (8,475) 14,042 26,668 33,938

CHANGES IN NET ASSETSAccumulated surplus/(Deficit)

Accumulated surplus/(Deficit) - opening balance 293,325 9,612 9,612 302,936 321,661 341,928

Appropriations to Reserv es – –

Transfers from Reserv es – –

Depreciation offsets – –

Other adjustments 83,318 83,318 83,318 2,213 (1,718)

Accumulated Surplus/(Deficit) 1 293,325 – – – – – 92,930 92,930 386,255 323,874 340,210 Reserves

Housing Dev elopment Fund – –

Capital replacement – –

Self-insurance – –

Other reserv es (list) – –

Rev aluation – –

Total Reserves 2 – – – – – – – – – – – TOTAL COMMUNITY WEALTH/EQUITY 2 293,325 – – – – – 92,930 92,930 386,255 323,874 340,210

Total capital expenditure includes expenditure on nationally significant priorities:Prov ision of basic serv ices – –

2010 World Cup – –

– –

RefDescription

Budget Year 2018/19

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KZN271 Umhlabuyalingana - Supporting Table SB3 Adjustments to the SDBIP - performance objectives - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

A A1 B C D E F G H

Vote 1 - vote nameVote 1 - Executive and Council

Function 1 - Council & ManagementDisability Reports Number of disability 4.0% – 0 0 0

woman awareness campaigns and forum Number of aw areness 4.0%

Sub-function 2 - Internal Audit and RiskMPAC meetings Number of MPAC reports 2.0% – 0 0 0

Audit Committee meetings Number of audit 4.0%

Sub-function 3 - IDP and PerformanceIDP Forums Number of IDP Forums 4.0%

Annual Reports Number of Annual 1.0% – 0 0 0

Function 2 Budget and TreasurySub-function 1 - Revenue and

Debtors reconciliations Number of reconciliations 12.0%

Revenue collection plan Number of reports on 1.0% – 0 0 0

Sub-function 2 - SCM and AssetsSCM Reports Number of SCM reports 12.0% – 0 0 0

FAR update Number of FAR update 4.0%

Sub-function 3 - Budget and Reporting – – – –

S71 reports Number of S71 reports 12.0%

Calculation of ratios Number of Ratios 4.0% – 0 0 0

Vote 2 - Infrastructure PlanningFunction 1 - Technical

Sub-function 1 - TechnicalManaba Electrification Phase 2 Number of households 100.0% – 0 0 0

Construction of Ekuthukuzeni Masondo Number of KM 100.0%

Sub-function 2 - – – – –

Insert measure/s description– – – –

Sub-function 3 - LEDComnunity Works Programme CWP Meetings and 2.0% – 0 0 0

LED Strategy Adopted LED Strategy 1.0%

Function 2 - Corporate ServicesSub-function 1 - Human Resources – – – –

WSP and skills audit number of WSP 1.0%

Training and Capacity Number of reports on 1.0% – 0 0 0

Sub-function 2 - Information ICT Governance Framework Council approv ed ICT 1.0% – 0 0 0

Website management and reporting % of compliance on S75 100.0%

Sub-function 3 - Records ManagementFile Plan number of reports on 1.0%

Records Management Policy Adoption of the Records 1.0% – 0 0 0

Vote 3 - CommunityFunction 1 - Technical – – – –

Sub-function 1 - Other Communitymaintanance of municipal facilit ies number of reports on 4.0%

– – – –

Sub-function 2 - Waste Waste Management Policy and Reports Number of w aste 12.0% – 0 0 0

Sub-function 3 - Library – – – –

Audio visuals Number of audio v isuals 100.0%

Circulation of books number of books 100.0%

Function 2 - Protection Services – – – –

Sub-function 1 - Traffic PoliceLearner driver license Numbe of Learner Driv er 100.0% – 0 0 0

Driving licenses Numbe of Applicants 100.0%

Sub-function 2 - Disaster Management – – – –

Disaster Advisory forum Number of disaster 4.0%

Fire Drills Fire Drills conducted 4.0% – 0 0 0

Sub-function 3 - (name)Insert measure/s description – – – –

And so on for the rest of the Votes – – – –

Description Unit of measurement

Budget Year 2018/19

42 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB4 Adjustments to budgeted performance indicators and benchmarks - 28/02/2019

2015/16 2016/17 2017/18Budget Year +1 2019/20

Budget Year +2 2020/21

Audited Outcome

Audited Outcome

Audited Outcome

Original Budget

Prior Adjusted

Adjusted Budget

Adjusted Budget

Adjusted Budget

Borrowing Management

Credit Rating Short term/long term rating

Capital Charges to Operating Ex penditure Interest & Principal Paid /Operating

Ex penditure

0.7% 0.5% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0%

Capital Charges to Ow n Rev enue Finance charges & Repay ment of

borrow ing /Ow n Rev enue

2.3% 2.7% 2.8% 0.0% 0.0% 0.0% 0.0% 0.0%

Borrow ed funding of 'ow n' capital ex penditure Borrow ing/Capital ex penditure ex cl.

transfers and grants

0.0% 0.0% 0.0% 0.0% 0.0%

Safety of CapitalGearing Long Term Borrow ing/ Funds &

Reserv es

0.0% 0.0% 0.0% 0.0% 0.0%

LiquidityCurrent Ratio Current assets/current liabilities 8.9% 3.7% 1.3% 701.7% 0.0% 4024.1% 651.3% 619.8%

Current Ratio adjusted for aged debtors Current assets/current liabilities less

debtors > 90 day s/current liabilities

6.4% 2.1% 0.2% 701.7% 0.0% 0.0% 0.0% 0.0%

Liquidity Ratio Monetary Assets/Current Liabilities 8.0% 3.2% 0.7% 5.0 0.0 24.8 5.3 5.9

Revenue ManagementAnnual Debtors Collection Rate (Pay ment

Lev el %)

Last 12 Mths Receipts/ Last 12 Mths

Billing

42.5% 63.8% 62.9% 63.4% 75.2% 72.0%

Current Debtors Collection Rate (Cash receipts

% of Ratepay er & Other rev enue)

42.5% 63.8% 62.9% 65.0% 48.0% 52.0% 60.0%

Outstanding Debtors to Rev enue Total Outstanding Debtors to Annual

Rev enue

6.4% 6.1% 8.8% 11.0% 0.0% 14.5% 6.1% 1.1%

Longstanding Debtors Recov ered Debtors > 12 Mths Recov ered/Total

Debtors > 12 Months Old

0.0% 0.0% 0.0% 0.0% 0.0%

Creditors ManagementCreditors Sy stem Efficiency % of Creditors Paid Within Terms (w ithin

MFMA s 65(e))

Creditors to Cash and Inv estments 9.4% 16.3% 105.3% 19.9% 0.0% 4.0% 18.7% 17.0%

Other IndicatorsTotal Volume Losses (kW)

Total Cost of Losses (Rand '000)

% Volume (units purchased and

generated less units sold)/units

purchased and generated

Total Volume Losses (kℓ)

Total Cost of Losses (Rand '000)

% Volume (units purchased and

generated less units sold)/units

purchased and generated

Employ ee costs Employ ee costs/(Total Rev enue -

capital rev enue)

23.9% 22.7% 29.8% 35.9% 0.0% 34.6% 41.1% 41.7%

Remuneration Total remuneration/(Total Rev enue -

capital rev enue)

29.9% 29.9% 36.1%

Repairs & Maintenance R&M/(Total Rev enue ex cluding capital

rev enue)

4.0% 4.0% 4.0% 2.7% 0.0% 2.1% 2.5% 1.5%

Finance charges & Depreciation FC&D/(Total Rev enue - capital rev enue) 9.6% 11.5% 13.4% 13.4% 0.0% 11.7% 13.0% 12.8%

IDP regulation financial viability indicatorsi. Debt cov erage (Total Operating Rev enue - Operating

Grants)/Debt serv ice pay ments due

w ithin financial y ear)

5.9% 6.2% 6.9% 0.0% 0.0% 0.0% 0.0% 0.0%

ii. O/S Serv ice Debtors to Rev enue Total outstanding serv ice debtors/annual

rev enue receiv ed for serv ices

29.1% 57.5% 74.2% 10.8% 0.0% 14.1% 5.9% 1.0%

iii. Cost cov erage (Av ailable cash + Inv estments)/monthly

fix ed operational ex penditure

10.6% 6.6% 1.9% 0.0 0.0 0.0 0.0 0.0

Description of financial indicator Basis of calculationBudget Year 2018/19

Water Distribution Losses (2)

Electricity Distribution Losses (2)

43 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB5 Adjustments Budget - social, economic and demographic statistics and assumptions - 28/02/20192015/16 2016/17 2017/18 Budget Year

2018/19

Outcome Outcome Outcome Original Budget

Outcome Outcome Outcome

2018/19 Medium Term Revenue & Expenditure Framework

Ref.

2007 Survey 2011 CensusDescription of economic indicator Basis of calculation 2001 Census

DemographicsPopulation IDP of Umhlabuy alingana Municipality 172,077 172,077 172,077 172,077 172,077 172,077 172,077 172,077 Females aged 5 - 14 IDP of Umhlabuy alingana Municipality 34,312 34,312 34,312 34,312 34,312 34,312 34,312 34,312 Males aged 5 - 14 IDP of Umhlabuy alingana Municipality 35,737 35,737 35,737 35,737 35,737 35,737 35,737 35,737 Females aged 15 - 34 IDP of Umhlabuy alingana Municipality 32,365 32,365 32,365 32,365 32,365 32,365 32,365 32,365 Males aged 15 - 34 IDP of Umhlabuy alingana Municipality 30,233 30,233 30,233 30,233 30,233 30,233 30,233 30,233 Unemploy ment IDP of Umhlabuy alingana Municipality

Monthly Household income ( no. of households) 1, 12

None IDP of Umhlabuy alingana Municipality 35,757 35,757 35,757 35,757 35,757 35,757 35,757 35,757 R1 - R1 600 IDP of Umhlabuy alingana Municipality 2,659 2,659 2,659 2,659 2,659 2,659 2,659 2,659 R1 601 - R3 200 IDP of Umhlabuy alingana Municipality 2,659 2,659 2,659 2,659 2,659 2,659 2,659 2,659 R3 201 - R6 400 IDP of Umhlabuy alingana Municipality 5,865 5,865 5,865 5,865 5,865 5,865 5,865 5,865 R6 401 - R12 800 IDP of Umhlabuy alingana Municipality 5,865 5,865 5,865 5,865 5,865 5,865 5,865 5,865 R12 801 - R25 600 IDP of Umhlabuy alingana Municipality 8,560 8,560 8,560 8,560 8,560 8,560 8,560 8,560 R25 601 - R51 200 IDP of Umhlabuy alingana Municipality 6,397 6,397 6,397 6,397 6,397 6,397 6,397 6,397 R52 201 - R102 400 IDP of Umhlabuy alingana Municipality 2,630 2,630 2,630 2,630 2,630 2,630 2,630 2,630 R102 401 - R204 800 IDP of Umhlabuy alingana Municipality 1,726 1,726 1,726 1,726 1,726 1,726 1,726 1,726 R204 801 - R409 600 IDP of Umhlabuy alingana Municipality 917 917 917 917 917 917 917 917 R409 601 - R819 200 IDP of Umhlabuy alingana Municipality 295 295 295 295 295 295 295 295 > R819 200 IDP of Umhlabuy alingana Municipality 59 59 59 59 59 59 59 59

Poverty profiles (no. of households)< R2 060 per household per month 13Insert description 2 IDP of Umhlabuy alingana Municipality 5,318 5,318 5318.00 5318.00 5318.00 5318.00 5318.00 5318.00

Household/demographics (000)Number of people in municipal area IDP of Umhlabuy alingana Municipality 172 172 172 172

Number of poor people in municipal area IDP of Umhlabuy alingana Municipality 138 138 138 138

Number of households in municipal area IDP of Umhlabuy alingana Municipality 34 34 34 34

Number of poor households in municipal area IDP of Umhlabuy alingana Municipality 28 28 28 28

Definition of poor household (R per month) Indigent Policy of Umhlabuy alingana Municipality 3,350 3,350 3,350 3,350

Housing statistics 3Formal IDP of Umhlabuy alingana Municipality 34,415 34,415 34,415 34,415 Informal IDP of Umhlabuy alingana Municipality 27,532 27,532 27,532 27,532 Total num ber of households - - - - - 61,947 61,947 61,947 61,947 Dw ellings prov ided by municipality 4Dw ellings prov ided by prov ince/sDw ellings prov ided by priv ate sector 5Total new housing dwellings - - - - - - - - -

Economic 6Inflation/inflation outlook (CPIX) 6.3% 5.2% 5.5% 5.5%Interest rate - borrow ingInterest rate - inv estmentRemuneration increases 7.4% 8.0% 8.0% 8.0%Consumption grow th (electricity )Consumption grow th (w ater)

Collection rates 7

Property tax /serv ice charges 56.0% 60.0% 74.0% 79.0% 79.0% 79.0%Rental of facilities & equipment 255.0% 30.0% 100.0% 50.0% 50.0% 50.0%Interest - ex ternal inv estments % % % % % %Interest - debtors % % % % % %Rev enue from agency serv ices % % % % % %

Electricity Ref. Location of households for each type of FBS

List ty pe of FBS serv ice

Formal settlements - (50 kwh per indigent household per month R '000) – –

Number of HH receiving this type of FBS 1 – 1 1 1

Informal settlements (R '000) – –

Number of HH receiving this type of FBS – – Informal settlements targeted for upgrading (R '000) – –

Number of HH receiving this type of FBS – – Living in informal backyard rental agreement (R '000) – –

Number of HH receiving this type of FBS – – Other (R '000) – –

Number of HH receiving this type of FBS – – Total cost of FBS - Electricity for informal settlements – – – – – – – – – – –

44 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB6 Adjustments Budget - funding measurement - 28/02/2019Description 2015/16 2016/17 2017/18 Medium Term Revenue and Expenditure Framework

R thousands

Audited Outcome

Audited Outcome

Audited Outcome

Original Budget

Prior Adjusted

Adjusted Budget

Budget Year +1 2019/20

Budget Year +2 2020/21

Funding measuresCash/cash equiv alents at the y ear end - R'000 1 18(1)b 55,101 – 51,473 60,759 69,694

Cash + inv estments at the y r end less applications - R'000 2 18(1)b 45,650 – 49,218 58,760 59,709

Cash y ear end/monthly employ ee/supplier pay ments 3 18(1)b – – – – –

Surplus/(Deficit) ex cluding depreciation offsets: R'000 4 18(1) 53,329 – 40,601 45,369 48,388

Serv ice charge rev % change - macro CPIX target ex clusiv e 5 18(1)a,(2) 0.0% 0.0% 0.0% -6.0% -6.0%

Cash receipts % of Ratepay er & Other rev enue 6 18(1)a,(2) 0.0% 0.0% 0.0% 76.0% 0.0% 43.2% 78.2% 81.4%

Debt impairment ex pense as a % of total billable rev enue 7 18(1)a,(2) 49.8% 0.0% 56.4% 56.8% 62.5%

Capital pay ments % of capital ex penditure 8 18(1)c;19 100.0% 0.0% 0.0% 0.0% 0.0%

Borrow ing receipts % of capital ex penditure (ex cl. transfers) 9 18(1)c 0.0% 0.0% 0.0% 0.0% 0.0%

Grants % of Gov t. legislated/gazetted allocations 10 18(1)a 0.0% 0.0% 0.0% 0.0% 0.0%

Current consumer debtors % change - incr(decr) 11 18(1)a -62.4% -80.9%

Long term receiv ables % change - incr(decr) 12 18(1)a 0.0% 0.0%

R&M % of Property Plant & Equipment 13 20(1)(v i) 2.0% 0.0% 1.5% 1.8% 1.0%

Asset renew al % of capital budget 14 20(1)(v i) 0.0% 0.0% 0.0% 0.0% 0.0%

RefMFMA section

45 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB7 Adjustments Budget - transfers and grant receipts - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

Original Budget

Prior Adjusted

Multi-year capital

Nat. or Prov. Govt

Other Adjusts.

Total Adjusts.

Adjusted Budget

Adjusted Budget

Adjusted Budget

7 8 9 10 11 12

R thousands A A1 B C D E F

RECEIPTS: 1, 2

Operating Transfers and GrantsNational Government: 168,623 – – 4,000 – 4,000 172,623 179,195 194,140

Local Gov ernment Equitable Share 145,676 – 145,676 162,295 177,240

Finance Management 3 1,900 – 1,900 1,900 1,900

EPWP Incentiv e 3,047 – 3,047

Integrated National Electrification Programme 18,000 4,000 4,000 22,000 15,000 15,000

– –

– –

Other transfers and grants [insert description] – –

Provincial Government: 4,656 – – 467 1,250 1,717 6,373 4,863 5,149 Sport and Recreation 58 (8) (8) 50

Arts and Culture (Library Prov incialization Grant) 1,676 – 1,676 1,760 1,848

Arts and Culture (Community Library Serv ices Grant) 4 1,722 (1,525) (1,525) 197 1,843 1,972

Tourism Grant (Kosi Bay Border Dev elopment) 1,200 1,250 1,250 2,450 1,260 1,329

Tow n Planning Grant 5 2,000 2,000 2,000

District Municipality: – – – – – – – – – [insert description] – –

– –

Other grant providers: – – – – – – – – –

[insert description] – –

– –

Total Operating Transfers and Grants 6 173,279 – – 4,467 1,250 5,717 178,996 184,058 199,289

Capital Transfers and GrantsNational Government: 34,265 – – 6,000 – 6,000 40,265 34,918 36,724

Municipal Infrastructure Grant (MIG) 34,265 – 34,265 34,918 36,724

Tow n Planning Grant (Corridor Dev elopment Grant) 6,000 6,000 6,000

– –

– –

– –

Other capital transfers [insert description] – –

Provincial Government: – – – – – – – – – Other capital transfers/grants [insert description] – –

– –

District Municipality: – – – – – – – – – [insert description] – –

– –

Other grant providers: – – – – – – – – – [insert description] – –

– –

Total Capital Transfers and Grants 6 34,265 – – 6,000 – 6,000 40,265 34,918 36,724 TOTAL RECEIPTS OF TRANSFERS & GRANTS 207,544 – – 10,467 1,250 11,717 219,261 218,976 236,013

Description Ref

Budget Year 2018/19

46 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB8 Adjustments Budget - expenditure on transfers and grant programme - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

Original Budget

Prior Adjusted

Multi-year capital

Nat. or Prov. Govt

Other Adjusts.

Total Adjusts.

Adjusted Budget

Adjusted Budget

Adjusted Budget

2 3 4 5 6 7

R thousands A A1 B C D E F

EXPENDITURE ON TRANSFERS AND GRANT PROGRAM: 1

Operating expenditure of Transfers and GrantsNational Government: 168,623 – – 4,000 – 4,000 172,623 179,195 194,140

Local Gov ernment Equitable Share 145,676 – 145,676 162,295 177,240

Finance Management 1,900 – 1,900 1,900 1,900

EPWP Incentiv e 3,047 – 3,047 – –

Integrated National Electrification Programme 18,000 4,000 4,000 22,000 15,000 15,000

– –

– –

Other transfers and grants [insert description] – –

Provincial Government: 4,656 – – 1,717 – 1,717 6,373 4,863 5,149 Sport and Recreation 58 (8) (8) 50

Arts and Culture (Library Prov incialization Grant) 1,676 – 1,676 1,760 1,848

Arts and Culture (Community Library Serv ices Grant) 1,722 (1,525) (1,525) 197 1,843 1,972

Tourism Grant (Kosi Bay Border Dev elopment) 1,200 1,250 1,250 2,450 1,260 1,329

Tow n Planning Grant 2,000 2,000 2,000 – –

District Municipality: – – – – – – – – – [insert description] – –

– –

Other grant providers: – – – – – – – – –

[insert description] – –

– –

Total operating expenditure of Transfers and Grants: 173,279 – – 5,717 – 5,717 178,996 184,058 199,289

Capital expenditure of Transfers and GrantsNational Government: 34,265 – – 6,000 – 6,000 40,265 34,918 36,724

Municipal Infrastructure Grant (MIG) 34,265 – 34,265 34,918 36,724

Tow n Planning Grant (Corridor Dev elopment Grant) 6,000 6,000 6,000

– –

– –

– –

Other capital transfers [insert description] – –

Provincial Government: – – – – – – – – – Other capital transfers/grants [insert description] – –

– –

District Municipality: – – – – – – – – – [insert description] – –

– –

Other grant providers: – – – – – – – – – [insert description] – –

– –

Total capital expenditure of Transfers and Grants 34,265 – – 6,000 – 6,000 40,265 34,918 36,724

Total capital expenditure of Transfers and Grants 207,544 – – 11,717 – 11,717 219,261 218,976 236,013

Description Ref

Budget Year 2018/19

47 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB9 Adjustments Budget - reconciliation of transfers, grant receipts, and unspent funds - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

Original Budget

Prior Adjusted

Multi-year capital

Nat. or Prov. Govt

Other Adjusts.

Total Adjusts.

Adjusted Budget

Adjusted Budget

Adjusted Budget

2 3 4 5 6 7

R thousands A A1 B C D E F

Operating transfers and grants:National Government:

Balance unspent at beginning of the y ear – –

Current y ear receipts 150,623 24,000 24,000 174,623 179,195 194,140

Conditions met - transferred to revenue 150,623 – – (85,332) – (85,332) 65,291 179,195 194,140 Conditions still to be met - transferred to liabilities 109,332 109,332 109,332

Provincial Government:Balance unspent at beginning of the y ear 3,326 3,326 3,326

Current y ear receipts 4,656 467 467 5,123 4,863 5,149

Conditions met - transferred to revenue 4,656 – – (3,624) – (3,624) 1,032 4,863 5,149 Conditions still to be met - transferred to liabilities 7,417 7,417 7,417

District Municipality:Balance unspent at beginning of the y ear – –

Current y ear receipts – –

Conditions met - transferred to revenue – – – – – – – – – Conditions still to be met - transferred to liabilities – –

Other grant providers:Balance unspent at beginning of the y ear – –

Current y ear receipts – –

Conditions met - transferred to revenue – – – – – – – – – Conditions still to be met - transferred to liabilities – –

Total operating transfers and grants revenue 155,279 – – (88,956) – (88,956) 66,323 184,058 199,289 Total operating transfers and grants - CTBM 2 – – – 116,749 – 116,749 116,749 – –

Capital transfers and grants:National Government:

Balance unspent at beginning of the y ear – –

Current y ear receipts 52,265 (18,000) (18,000) 34,265 49,918 51,724

Conditions met - transferred to revenue 52,265 – – (36,129) – (36,129) 16,136 49,918 51,724 Conditions still to be met - transferred to liabilities 18,129 18,129 18,129

Provincial Government:Balance unspent at beginning of the y ear – –

Current y ear receipts – –

Conditions met - transferred to revenue – – – – – – – – – Conditions still to be met - transferred to liabilities – –

District Municipality:Balance unspent at beginning of the y ear – –

Current y ear receipts – –

Conditions met - transferred to revenue – – – – – – – – – Conditions still to be met - transferred to liabilities – –

Other grant providers:Balance unspent at beginning of the y ear – –

Current y ear receipts – –

Conditions met - transferred to revenue – – – – – – – – – Conditions still to be met - transferred to liabilities – –

Total capital transfers and grants revenue 52,265 – – (36,129) – (36,129) 16,136 49,918 51,724 Total capital transfers and grants - CTBM – – – 18,129 – 18,129 18,129 – –

TOTAL TRANSFERS AND GRANTS REVENUE 207,544 – – (125,086) – (125,086) 82,458 233,976 251,013 TOTAL TRANSFERS AND GRANTS - CTBM – – – 134,878 – 134,878 134,878 – –

Budget Year 2018/19

Description Ref

48 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB10 Adjustments Budget - transfers and grants made by the municipality - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

6 7 8 9 10 11 12 13

R thousands A A1 B C D E F G H

Description Ref

Budget Year 2018/19

Non-cash transfers to other OrganisationsPoverty Alleviation Programmes 4 6,117 (5,110) (5,110) 1,007 6,453 6,808 [insert description] – – [insert description] – –

TOTAL NON-CASH TRANSFERS TO OTHER ORGANISATIONS: 6,117 – – – – – (5,110) (5,110) 1,007 6,453 6,808

TOTAL NON-CASH TRANSFERS 5 – – – – – – – – – – – TOTAL TRANSFERS – – – – – – – – – – –

49 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB11 Adjustments Budget - councillor and staff benefits - 28/02/2019

Original Budget

Prior Adjusted

Accum. Funds

Multi-year capital

Unfore. Unavoid.

Nat. or Prov. Govt

Other Adjusts.

Total Adjusts.

Adjusted Budget

% change

5 6 7 8 9 10 11 12

R thousands A A1 B C D E F G H

Councillors (Political Office Bearers plus Other)Basic Salaries and Wages 10,677 (2,208) (2,208) 8,470 -20.7%

Pension and UIF Contributions – –

Medical Aid Contributions – –

Motor Vehicle Allow ance 2,720 104 104 2,823 3.8%

Cellphone Allow ance 1,598 – 1,598

Housing Allow ances – –

Other benefits and allow ances 84 (84) (84) –

Sub Total - Councillors 15,079 – – (2,188) (2,188) 12,891 -14.5%% increase (0) (0)

Senior Managers of the MunicipalityBasic Salaries and Wages 5,489 (591) (591) 4,898 -10.8%

Pension and UIF Contributions 219 (31) (31) 188 -14.1%

Medical Aid Contributions 39 (1) (1) 39 -1.9%

Ov ertime – – –

Performance Bonus 490 (55) (55) 435

Motor Vehicle Allow ance 844 (34) (34) 810 -4.0%

Cellphone Allow ance 131 12 12 143 9.2%

Housing Allow ances – – –

Other benefits and allow ances 705 (22) (22) 683

Pay ments in lieu of leav e 1,014 (109) (109) 905

Long serv ice aw ards – –

Post-retirement benefit obligations 5 – –

Sub Total - Senior Managers of Municipality 8,932 – – – (832) (832) 8,100 -9.3%% increase (0) (0)

Other Municipal StaffBasic Salaries and Wages 36,794 8,466 8,466 45,260 23.0%

Pension and UIF Contributions 3,949 513 513 4,462 13.0%

Medical Aid Contributions 2,112 9 9 2,121 0.4%

Ov ertime 1,227 (174) (174) 1,054 -14.2%

Performance Bonus 2,705 127 127 2,832

Motor Vehicle Allow ance 2,568 (478) (478) 2,090 -18.6%

Cellphone Allow ance 460 181 181 641 39.3%

Housing Allow ances – 634 634 634

Other benefits and allow ances 2,136 476 476 2,612

Pay ments in lieu of leav e 5,756 364 364 6,119 6.3%

Long serv ice aw ards 55 (0) (0) 55 -0.2%

Post-retirement benefit obligations 5 – –

Sub Total - Other Municipal Staff 57,762 – – – – – 10,118 10,118 67,880 17.5%% increase

Total Parent Municipality 81,772 – – – – – 7,099 7,099 88,871 8.7%

Summary of remuneration Ref

Budget Year 2018/19

TOTAL SALARY, ALLOWANCES & BENEFITS81,772 – – – – – 7,099 7,099 88,871 8.7%

% increaseTOTAL MANAGERS AND STAFF 66,694 – – – – – 9,286 9,286 75,980 13.9%

50 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB12 Adjustments Budget - monthly revenue and expenditure (municipal vote) - 28/02/2019Medium Term Revenue and

Expenditure Framework

July August Sept. October November December January February March April May JuneBudget

Year 2018/19

Budget Year +1 2019/20

Budget Year +2 2020/21

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome Adjusted

BudgetAdjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Revenue by VoteVote 1 - Council – – – –

Vote 2 - Management – – – –

Vote 3 - Finance 62,901 2,301 3,189 2,211 2,228 50,702 2,213 1,702 13,861 13,861 13,861 13,861 182,890 188,956 203,214

Vote 4 - Corporate – – – 65 10 – 22 – – – – (22) 75 20 20

Vote 5 - Local Economic Dev elopment 554 553 549 556 466 369 – – – – – – 3,047 347 347

Vote 6 - Technical 4,406 852 2,945 2,133 3,104 2,708 894 – 12,430 12,430 12,430 12,430 66,765 51,178 53,053

Vote 7 - Community Serv ices – – 252 252

Vote 8 - Library Serv ices 143 154 176 156 157 254 154 2 172 172 172 172 1,885 3,615 3,832

Vote 9 - Traffic Serv ices 484 488 326 – 18 32 – 0 827 827 827 827 4,656 4,654 4,654

Vote 10 - Waste Management 47 47 47 47 47 47 47 47 73 73 73 73 671 671 671

Vote 11 - [NAME OF VOTE 11] – – – –

Vote 12 - [NAME OF VOTE 12] – – – –

Vote 13 - [NAME OF VOTE 13] – – – –

Vote 14 - [NAME OF VOTE 14] – – – –

Vote 15 - [NAME OF VOTE 15] – – – –

Total Revenue by Vote 68,536 4,395 7,232 5,169 6,030 54,112 3,330 1,752 27,364 27,364 27,364 27,341 259,989 249,693 266,043

Expenditure by VoteVote 1 - Council 1,288 1,525 1,602 1,448 1,574 1,335 1,448 1,250 1,671 1,671 1,671 1,671 18,156 18,568 19,769

Vote 2 - Management 1,040 1,359 1,522 2,167 2,258 790 1,517 995 1,446 1,446 1,446 1,446 17,433 16,030 17,152

Vote 3 - Finance 2,937 4,307 3,737 2,853 14,176 3,011 (2,102) 942 7,593 7,593 7,593 7,593 60,235 58,613 62,643

Vote 4 - Corporate 2,427 1,666 1,587 1,822 1,850 1,859 1,645 1,545 1,058 1,058 1,058 1,058 18,633 20,089 21,503

Vote 5 - Local Economic Dev elopment 610 616 652 651 534 628 556 946 936 936 936 936 8,935 2,943 3,176

Vote 6 - Technical 1,159 1,410 1,323 1,619 1,439 1,317 1,187 1,519 18,675 18,675 18,675 18,675 85,671 28,685 30,554

Vote 7 - Community Serv ices 2,868 3,027 3,328 2,698 3,509 2,126 600 1,295 3,119 3,119 3,119 3,119 31,926 26,977 28,707

Vote 8 - Library Serv ices 176 154 173 358 327 215 154 168 290 290 290 290 2,886 13,835 14,935

Vote 9 - Traffic Serv ices 876 804 1,304 1,073 898 1,191 1,180 872 1,279 1,279 1,279 1,279 13,316 5,690 6,162

Vote 10 - Waste Management – 49 – – 146 – – – 651 651 651 651 2,800 950 1,002

Vote 11 - [NAME OF VOTE 11] – – – –

Vote 12 - [NAME OF VOTE 12] – – – –

Vote 13 - [NAME OF VOTE 13] – – – –

Vote 14 - [NAME OF VOTE 14] – – – –

Vote 15 - [NAME OF VOTE 15] – – – –

Total Expenditure by Vote 13,381 14,916 15,229 14,690 26,711 12,471 6,185 9,532 36,718 36,718 36,718 36,718 259,989 192,379 205,602

Surplus/ (Deficit) 55,155 (10,522) (7,997) (9,521) (20,681) 41,641 (2,855) (7,780) (9,355) (9,355) (9,355) (9,377) (0) 57,314 60,440

Description

Budget Year 2018/19

Ref

51 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB13 Adjustments Budget - monthly revenue and expenditure (functional classification) - 28/02/2019Medium Term Revenue and

Expenditure Framework

July August Sept. October November December January February March April May JuneBudget

Year 2018/19

Budget Year +1 2019/20

Budget Year +2 2020/21

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome Adjusted

BudgetAdjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Revenue - FunctionalGovernance and administration 62,901 2,301 3,189 2,276 2,238 50,702 2,235 1,702 13,861 13,861 13,861 13,839 182,965 188,976 203,234

Ex ecutiv e and council – – – –

Finance and administration 62,901 2,301 3,189 2,276 2,238 50,702 2,235 1,702 13,861 13,861 13,861 13,839 182,965 188,976 203,234

Internal audit – – – –

Community and public safety 627 641 501 156 174 286 154 3 1,000 1,000 1,000 1,000 6,541 8,521 8,738 Community and social serv ices 143 154 176 156 157 254 154 2 172 172 172 172 1,885 3,867 4,084

Sport and recreation – – – –

Public safety 484 488 326 – 18 32 – 0 827 827 827 827 4,656 4,654 4,654

Housing – – – –

Health – – – –

Economic and environmental services 4,961 1,405 3,494 2,690 3,570 3,077 894 – 12,430 12,430 12,430 12,430 69,812 51,525 53,400 Planning and dev elopment 4,961 1,405 3,494 2,690 3,570 3,077 894 – 12,430 12,430 12,430 12,430 69,812 51,525 53,400

Road transport – – – –

Env ironmental protection – – – –

Trading services 47 47 47 47 47 47 47 47 73 73 73 73 671 671 671 Energy sources – – – –

Water management – – – –

Waste w ater management – – – –

Waste management 47 47 47 47 47 47 47 47 73 73 73 73 671 671 671

Other – – – – Total Revenue - Functional 68,536 4,395 7,232 5,169 6,030 54,112 3,330 1,752 27,364 27,364 27,364 27,342 259,989 249,693 266,043

Expenditure - FunctionalGovernance and administration 7,692 8,857 8,449 8,290 19,859 6,995 3,421 4,732 11,769 11,769 11,769 10,855 114,457 113,300 121,067

Ex ecutiv e and council 2,329 2,884 3,125 3,615 3,833 2,124 2,964 2,246 3,117 3,117 3,117 3,117 35,589 34,598 36,921

Finance and administration 5,364 5,973 5,325 4,676 16,026 4,870 457 2,486 8,651 8,651 8,651 7,737 78,868 78,702 84,146

Internal audit – – – –

Community and public safety 3,920 3,984 4,805 4,130 4,734 3,532 1,935 2,335 2,742 2,742 2,742 10,527 48,127 46,502 49,805 Community and social serv ices 3,044 3,181 3,501 3,057 3,836 2,341 755 1,463 1,463 1,463 1,463 9,248 34,811 40,812 43,643

Sport and recreation – – – –

Public safety 876 804 1,304 1,073 898 1,191 1,180 872 1,279 1,279 1,279 1,279 13,316 5,690 6,162

Housing – – – –

Health – – – –

Economic and environmental services 1,768 2,026 1,975 2,270 1,973 1,945 1,743 2,466 19,610 19,610 19,610 19,610 94,606 31,628 33,729 Planning and dev elopment 1,768 2,026 1,975 2,270 1,973 1,945 1,743 2,466 19,610 19,610 19,610 19,610 94,606 31,628 33,729

Road transport – – – –

Env ironmental protection – – – –

Trading services – 49 – – 146 – – – 651 651 651 651 2,800 950 1,002 Energy sources – – – –

Water management – – – –

Waste w ater management – – – –

Waste management – 49 – – 146 – – – 651 651 651 651 2,800 950 1,002

Other – – – – Total Expenditure - Functional 13,381 14,916 15,229 14,690 26,711 12,471 7,099 9,532 34,772 34,772 34,772 41,643 259,989 192,379 205,602

Surplus/ (Deficit) 1. 55,155 (10,522) (7,997) (9,521) (20,681) 41,641 (3,768) (7,780) (7,409) (7,409) (7,409) (14,302) (0) 57,314 60,440

Description - Standard classification Ref

Budget Year 2018/19

52 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB14 Adjustments Budget - monthly revenue and expenditure - 28/02/2019Medium Term Revenue and

Expenditure Framework

July August Sept. October November December January February March April May JuneBudget

Year 2018/19

Budget Year +1 2019/20

Budget Year +2 2020/21

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome Adjusted

BudgetAdjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Revenue By SourceProperty rates 1,664 1,664 1,664 1,787 1,792 1,664 1,664 1,664 1,488 1,488 1,488 1,488 19,517 19,517 19,517

Serv ice charges - electricity rev enue – – – –

Serv ice charges - w ater rev enue – – – –

Serv ice charges - sanitation rev enue – – – –

Serv ice charges - refuse 47 47 47 47 47 47 47 47 73 73 73 73 671 671 671

Serv ice charges - other – – – –

Rental of facilities and equipment 29 29 30 30 30 30 30 32 43 43 43 43 413 523 523

Interest earned - ex ternal inv estments 95 42 97 43 98 43 61 6 201 201 201 201 1,290 2,425 2,556

Interest earned - outstanding debtors 119 121 124 – – – – 89 89 89 89 721 918 –

Div idends receiv ed – – – –

Fines, penalties and forfeits 122 164 142 (2) (4) 20 0 0 346 346 346 346 1,826 1,824 1,824

Licences and permits 355 313 183 – 1 – 0 0 497 497 497 497 2,840 2,830 2,830

Agency serv ices – – – –

Transfers and subsidies 61,522 820 1,254 826 736 49,297 190 – 16,088 16,088 16,088 16,088 178,996 169,058 184,289

Other rev enue 223 382 788 347 268 381 33 3 2,647 2,647 2,647 2,637 13,002 – –

Gains on disposal of PPE 448 – 448 – –

Total Revenue 64,178 3,584 4,330 3,079 2,968 51,930 2,026 1,752 21,472 21,472 21,472 21,462 219,724 197,766 212,210

Expenditure By TypeEmploy ee related costs 4,728 4,838 5,375 5,073 4,971 6,378 5,230 5,669 8,429 8,429 8,429 8,429 75,980 81,305 88,402

Remuneration of councillors 1,013 1,013 1,013 1,013 989 989 989 989 1,221 1,221 1,221 1,221 12,891 16,015 17,075

Debt impairment 11 11,382 218 11,611 11,773 12,947

Depreciation & asset impairment 1,447 2,593 1,263 1,265 1,265 1,265 (2,931) – 4,903 4,903 4,903 4,903 25,778 25,770 27,068

Finance charges – – – – –

Bulk purchases – – – –

Other materials – 184 0 0 1 0 13 – 335 335 335 335 1,538 639 674

Contracted serv ices 2,147 1,659 3,415 3,044 3,368 1,596 1,504 1,913 8,412 8,412 8,412 8,412 52,292 26,412 26,992

Grants and subsidies 32 182 211 234 38 123 159 42 – – – (13) 1,007 6,453 6,808

Other ex penditure 4,013 4,543 3,952 4,145 4,698 2,121 116 919 3,446 3,446 3,446 3,446 38,291 33,948 35,578

Loss on disposal of PPE – – – – –

Total Expenditure 13,381 15,011 15,229 14,785 26,711 12,471 5,080 9,532 26,746 26,746 26,746 26,951 219,389 202,315 215,545

Surplus/(Deficit) 50,797 (11,427) (10,898) (11,705) (23,744) 39,459 (3,053) (7,780) (5,274) (5,274) (5,274) (5,489) 336 (4,549) (3,336) Transfers and subsidies - capital (monetary

allocations) (National / Prov incial and District) 4,359 811 2,902 2,090 3,063 2,631 898 – 5,878 5,878 5,878 5,878 40,265 49,918 51,724 Transfers and subsidies - capital (monetary

allocations) (National / Prov incial Departmental

Agencies, Households, Non-profit Institutions, Priv ate

Enterprises, Public Corporatons, Higher Educational – – – –

Transfers and subsidies - capital (in-kind - all) – – – –

Surplus/(Deficit) after capital transfers & contributions 55,155 (10,617) (7,997) (9,615) (20,681) 42,089 (2,156) (7,780) 604 604 604 389 40,601 45,369 48,388

Description Ref

Budget Year 2018/19

53 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB15 Adjustments Budget - monthly cash flow - 28/02/2019

July August Sept. October November December January February March April May JuneBudget

Year 2018/19

Budget Year +1 2019/20

Budget Year +2 2020/21

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome Adjusted

BudgetAdjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Cash Receipts By Source 1Property rates 216 196 7,038 231 230 1,474 2,569 273 603 603 603 603 14,638 14,341 14,341 Serv ice charges - electricity rev enue – – Serv ice charges - w ater rev enue – – Serv ice charges - sanitation rev enue – – Serv ice charges - refuse 29 – 34 18 16 6 27 50 7 7 7 7 207 202 202 Serv ice charges - other – – Rental of facilities and equipment 42 22 29 25 18 14 34 117 56 56 56 56 523 163 163 Interest earned - ex ternal inv estments 95 42 97 43 98 43 61 6 201 201 201 201 1,290 4,088 4,309 Interest earned - outstanding debtors – Div idends receiv ed – Fines, penalties and forfeits 53 45 18 25 37 43 16 11 29 29 29 29 365 1,094 1,094 Licences and permits 122 168 138 267 267 267 267 267 267 267 267 267 2,830 2,830 2,830 Agency serv ices – Transfer receipts - operational 61,522 820 1,254 826 736 49,297 190 5,586 42,005 5,586 5,586 5,586 178,996 165,937 180,964 Other rev enue 223 382 788 347 268 829 33 3 – – – (1,157) 1,717 1,916 2,016

Cash Receipts by Source 62,302 1,675 9,398 1,782 1,671 51,972 3,197 6,312 43,168 6,749 6,749 5,592 200,566 190,571 205,919

Other Cash Flows by SourceTransfers receipts - capital 22,000 – – 4,000 – 30,000 (15,735) 40,265 49,918 51,724 Contributions & Contributed assets – Proceeds on disposal of PPE – Short term loans – Borrow ing long term/refinancing – Increase (decrease) in consumer deposits – Decrease (Increase) in non-current debtors – Decrease (increase) other non-current receiv ables – Decrease (increase) in non-current inv estments –

Total Cash Receipts by Source 84,302 1,675 9,398 5,782 1,671 81,972 3,197 6,312 43,168 6,749 6,749 (10,143) 240,831 240,489 257,643

Cash Payments by TypeEmploy ee related costs 4,728 4,838 5,375 5,073 4,971 6,378 5,230 5,669 8,429 8,429 8,429 8,429 75,980 81,305 88,402 Remuneration of councillors 1,013 1,013 1,013 1,013 989 989 989 989 1,221 1,221 1,221 1,221 12,891 16,015 17,075 Finance charges – – Bulk purchases - Electricity – – – – – – Bulk purchases - Water & Sew er – – – – – – Other materials – 184 0 0 1 0 13 – 335 335 335 335 1,538 639 674 Contracted serv ices 2,147 1,659 3,415 3,044 3,368 1,596 1,504 1,913 8,412 8,412 8,412 8,412 52,292 26,412 26,992 Transfers and grants - other municipalities – – – – – – Transfers and grants - other 32 182 211 234 38 123 159 42 – – – (13) 1,007 6,453 6,808 Other ex penditure 4,013 4,543 3,952 4,145 4,698 2,121 116 919 3,446 3,446 3,446 4,833 39,678 33,948 35,578

Cash Payments by Type 11,934 12,419 13,966 13,509 14,065 11,207 8,010 9,532 21,843 21,843 21,843 23,216 183,386 164,772 175,530

Other Cash Flows/Payments by TypeCapital assets 4,160 705 2,939 2,801 2,813 2,654 1,650 4,483 4,599 4,599 4,599 4,599 40,601 57,314 61,210 Repay ment of borrow ing – Other Cash Flow s/Pay ments –

Total Cash Payments by Type 16,094 13,123 16,905 16,310 16,877 13,861 9,660 14,016 26,442 26,442 26,442 27,815 223,986 222,087 236,740

NET INCREASE/(DECREASE) IN CASH HELD 68,208 (11,448) (7,507) (10,528) (15,207) 68,111 (6,463) (7,704) 16,726 (19,693) (19,693) (37,958) 16,844 18,402 20,903 Cash/cash equiv alents at the month/y ear beginning: 34,628 102,837 91,388 83,881 73,353 58,146 126,257 119,794 112,091 128,817 109,124 89,431 34,628 51,473 69,875 Cash/cash equiv alents at the month/y ear end: 102,837 91,388 83,881 73,353 58,146 126,257 119,794 112,091 128,817 109,124 89,431 51,473 51,473 69,875 90,778

Monthly cash flows

Medium Term Revenue and Expenditure Framework

Ref

Budget Year 2018/19

54 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB16 Adjustments Budget - monthly capital expenditure (municipal vote) - 28/02/2019

Budget Year 2018/19Medium Term Revenue and Expenditure

Framework

July August Sept. October November December January February March April May JuneBudget Year

2018/19

Budget Year +1 2019/20

Budget Year +2 2020/21

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome Adjusted

BudgetAdjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget Adjusted Budget

Adjusted Budget

Multi-year expenditure appropriation 1

Vote 1 - Council – – – –

Vote 2 - Management – – – –

Vote 3 - Finance – – – –

Vote 4 - Corporate – – – –

Vote 5 - Local Economic Dev elopment – – – –

Vote 6 - Technical – – – –

Vote 7 - Community Serv ices – – – –

Vote 8 - Library Serv ices – – – –

Vote 9 - Traffic Serv ices – – – –

Vote 10 - Waste Management – – – –

Vote 11 - [NAME OF VOTE 11] – – – –

Vote 12 - [NAME OF VOTE 12] – – – –

Vote 13 - [NAME OF VOTE 13] – – – –

Vote 14 - [NAME OF VOTE 14] – – – –

Vote 15 - [NAME OF VOTE 15] – – – –

Capital Multi-year expenditure sub-total 3 – – – – – – – – – – – – – – – – – – –

Single-year expenditure appropriationVote 1 - Council – – – –

Vote 2 - Management – – – –

Vote 3 - Finance 1 349 350 – –

Vote 4 - Corporate – – – –

Vote 5 - Local Economic Dev elopment – – – –

Vote 6 - Technical 4,159 705 2,939 2,801 2,813 2,654 1,650 4,483 4,599 4,599 4,599 3,850 39,851 57,314 60,440

Vote 7 - Community Serv ices – – – –

Vote 8 - Library Serv ices – – – –

Vote 9 - Traffic Serv ices – – – – – – – – – – – 200 200 – –

Vote 10 - Waste Management – – – – – – – – – – – 200 200 – –

Vote 11 - [NAME OF VOTE 11] – – – –

Vote 12 - [NAME OF VOTE 12] – – – –

Vote 13 - [NAME OF VOTE 13] – – – –

Vote 14 - [NAME OF VOTE 14] – – – –

Vote 15 - [NAME OF VOTE 15] – – – –

Capital single-year expenditure sub-total 3 4,160 705 2,939 2,801 2,813 2,654 1,650 4,483 4,599 4,599 4,599 4,599 40,601 57,314 60,440

Total Capital Expenditure 2 4,160 705 2,939 2,801 2,813 2,654 1,650 4,483 4,599 4,599 4,599 4,599 40,601 57,314 60,440

Description - Municipal Vote Ref

KZN271 Umhlabuyalingana - Supporting Table SB17 Adjustments Budget - monthly capital expenditure (functional classification) - 28/02/2019Medium Term Revenue and

Expenditure Framework

July August Sept. October November December January February March April May JuneBudget

Year 2018/19

Budget Year +1 2019/20

Budget Year +2 2020/21

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome Adjusted

BudgetAdjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Adjusted Budget

Capital Expenditure - FunctionalGovernance and administration 1 – – – – – – – – 174 174 – 350 – –

Ex ecutiv e and council – – – –

Finance and administration 1 174 174 – 350 – –

Internal audit – – – –

Community and public safety 4,159 – 1,007 794 623 555 88 2,754 1,203 1,203 1,203 2,183 15,772 21,500 10,000 Community and social serv ices 4,105 – 1,007 794 623 555 88 2,754 1,203 1,203 1,203 1,983 15,518 8,000 10,000

Sport and recreation 54 – 54 13,500 –

Public safety 200 200 – –

Housing – – – –

Health – – – –

Economic and environmental services – 705 1,932 2,007 2,189 2,099 1,561 1,729 2,922 2,922 2,922 3,190 24,179 23,000 36,210 Planning and dev elopment 781 268 1,048 – 6,210

Road transport – 705 1,932 2,007 2,189 2,099 781 1,729 2,922 2,922 2,922 2,922 23,130 23,000 30,000

Env ironmental protection – – – –

Trading services – – – – – – – – – – – 200 200 12,814 15,000 Energy sources – – 12,814 15,000

Water management – – – –

Waste w ater management – – – –

Waste management 200 200 – –

Other 100 100 – – Total Capital Expenditure - Functional 4,160 705 2,939 2,801 2,813 2,654 1,650 4,483 4,125 4,299 4,299 5,673 40,601 57,314 61,210

Description Ref

Budget Year 2018/19

55 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB18a Adjustments Budget - capital expenditure on new assets by asset class - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

7 8 9 10 11 12 13 14

R thousands A A1 B C D E F G H

Capital expenditure on new assets by Asset Class/Sub-class

Infrastructure 39,000 – – – – (15,570) (100) (15,670) 23,330 35,814 45,000 Roads Infrastructure 20,700 – – – – 2,430 – 2,430 23,130 23,000 30,000

Roads 20,700 (570) (570) 20,130 23,000 30,000

Road Structures 3,000 3,000 3,000

Road Furniture – –

Capital Spares – –

Storm w ater Infrastructure – – – – – – – – – – –

Drainage Collection – –

Storm water Conveyance – –

Attenuation – –

Electrical Infrastructure 18,000 – – – – (18,000) – (18,000) – 12,814 15,000

Power Plants – – HV Substations – –

HV Switching Station – –

HV Transmission Conductors – –

MV Substations – –

MV Switching Stations – –

MV Networks – –

LV Networks 18,000 (18,000) (18,000) – 12,814 15,000

Capital Spares – –

Description

Budget Year 2018/19

Ref

Solid Waste Infrastructure 300 – – – – – (100) (100) 200 – –

Landfill Sites – –

Waste Transfer Stations – –

Waste Processing Facilities – –

Waste Drop-off Points – –

Waste Separation Facilities – –

Electricity Generation Facilities – –

Capital Spares 300 (100) (100) 200

Community Assets 12,599 – – – – 2,973 – 2,973 15,572 21,500 10,000 Community Facilities 12,599 – – – – 2,919 – 2,919 15,518 8,000 10,000

Halls 12,599 (81) (81) 12,518 8,000 10,000

Centres – –

Crèches – –

Clinics/Care Centres – –

Fire/Ambulance Stations – –

Testing Stations – –

Museums – –

Galleries – –

Theatres – –

Libraries – –

Cemeteries/Crematoria – –

Police – –

Purls – –

Public Open Space – –

Nature Reserves – –

Public Ablution Facilities – –

Markets – –

Stalls 3,000 3,000 3,000

Abattoirs – –

Airports – –

Taxi Ranks/Bus Terminals – –

Capital Spares – – Sport and Recreation Facilities – – – – – 54 – 54 54 13,500 –

Indoor Facilit ies – –

Outdoor Facilities 54 54 54 13,500

Capital Spares – –

56 | P a g e

Intangible Assets 200 – – – – – (200) (200) – – – Serv itudes – – Licences and Rights 200 – – – – – (200) (200) – – –

Water Rights – –

Effluent Licenses – –

Solid Waste Licenses – –

Computer Software and Applications 200 (200) (200) –

Load Settlement Software Applications – –

Unspecified – –

Computer Equipment 350 – – – – – – – 350 – – Computer Equipment 350 – 350

Furniture and Office Equipment 200 – – – – – – – 200 – – Furniture and Office Equipment 200 – – 200

Machinery and Equipment 100 – – – – – – – 100 – – Machinery and Equipment 100 – 100

Transport Assets 880 – – – – – 168 168 1,048 – 6,210 Transport Assets 880 168 168 1,048 6,210

Land – – – – – – – – – – – Land – –

Zoo's, Marine and Non-biological Animals – – – – – – – – – – – Zoo's, Marine and Non-biological Animals – –

Total Capital Expenditure on new assets to be adjusted1 53,329 – – – – (12,597) (132) (12,728) 40,601 57,314 61,210

57 | P a g e

KZN271 Umhlabuyalingana - Supporting Table SB18c Adjustments Budget - expenditure on repairs and maintenance by asset class - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

7 8 9 10 11 12 13 14

R thousands A A1 B C D E F G H

Repairs and maintenance expenditure by Asset Class/Sub-class

Infrastructure 1,600 – – – – – – – 1,600 1,688 1,781 Roads Infrastructure 1,600 – – – – – – – 1,600 1,688 1,781

Roads 1,600 – 1,600 1,688 1,781

Road Structures – –

Road Furniture – –

Capital Spares – –

Storm w ater Infrastructure – – – – – – – – – – –

Drainage Collection – –

Storm water Conveyance – –

Attenuation – –

Description Ref

Budget Year 2018/19

Community Assets 661 – – – – – – – 661 555 585 Community Facilities 661 – – – – – – – 661 555 585

Halls 526 – 526 555 585

Centres – –

Crèches – –

Clinics/Care Centres – –

Fire/Ambulance Stations – –

Testing Stations – –

Museums – –

Galleries – –

Theatres – –

Libraries 135 – 135

Cemeteries/Crematoria – –

Police – –

Purls – –

Public Open Space – –

Nature Reserves – –

Public Ablution Facilities – –

Markets – –

Stalls – –

Abattoirs – –

Airports – –

Taxi Ranks/Bus Terminals – –

Other assets 700 – – – – – (279) (279) 421 739 278 Operational Buildings 700 – – – – – (279) (279) 421 739 278

Municipal Offices 700 (279) (279) 421 739 278

Computer Equipment 81 – – – – – – – 81 85 90 Computer Equipment 81 – 81 85 90

Furniture and Office Equipment – – – – – – – – – – – Furniture and Office Equipment – – –

Machinery and Equipment 348 – – – – – – – 348 251 265 Machinery and Equipment 348 – 348 251 265

Transport Assets 1,600 – – – – – – – 1,600 1,688 181 Transport Assets 1,600 – 1,600 1,688 181

Land – – – – – – – – – – – Land – –

Zoo's, Marine and Non-biological Animals – – – – – – – – – – – Zoo's, Marine and Non-biological Animals – –

Total Repairs and Maintenance Expenditure to be 1 4,990 – – – – – (279) (279) 4,712 5,006 3,181

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KZN271 Umhlabuyalingana - Supporting Table SB18d Adjustments Budget - depreciation by asset class - 28/02/2019Budget Year +1 2019/20

Budget Year +2 2020/21

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

7 8 9 10 11 12 13 14

R thousands A A1 B C D E F G H

Depreciation by Asset Class/Sub-class

Infrastructure 13,787 – – – – – 1,063 1,063 14,850 14,029 14,695 Roads Infrastructure 13,057 – – – – – 855 855 13,911 13,258 13,883

Roads 13,057 690 690 13,746 13,258 13,883

Road Structures 165 165 165

Description Ref

Budget Year 2018/19

Electrical Infrastructure – – – – – – 286 286 286 – –

Capital Spares 286 286 286

Water Supply Infrastructure 330 – – – – – (330) (330) – 348 367

Dams and Weirs – – Boreholes 330 (330) (330) – 348 367

Reservoirs – –

Solid Waste Infrastructure 400 – – – – – 252 252 652 422 445

Landfill Sites 400 (84) (84) 316 422 445

Waste Transfer Stations – –

Waste Processing Facilities – –

Waste Drop-off Points – –

Waste Separation Facilities 336 336 336

Electricity Generation Facilities – –

Capital Spares – –

Community Assets 4,382 – – – – – 2,401 2,401 6,783 4,609 4,849 Community Facilities 4,382 – – – – – 903 903 5,285 4,609 4,849

Halls 3,652 (215) (215) 3,437 3,839 4,036

Centres – –

Crèches 23 23 23

Clinics/Care Centres 29 29 29

Libraries 730 (658) (658) 72 770 813

Stalls 1,724 1,724 1,724

Sport and Recreation Facilities – – – – – – 1,498 1,498 1,498 – – Indoor Facilit ies – –

Outdoor Facilities 1,498 1,498 1,498

Capital Spares – –

Other assets 3,900 – – – – – (2,605) (2,605) 1,295 4,115 4,341 Operational Buildings 3,900 – – – – – (2,605) (2,605) 1,295 4,115 4,341

Municipal Offices 3,900 (2,605) (2,605) 1,295 4,115 4,341

Pay/Enquiry Points – –

Intangible Assets 600 – – – – – (235) (235) 365 633 668 Serv itudes – – Licences and Rights 600 – – – – – (235) (235) 365 633 668

Computer Software and Applications 600 (235) (235) 365 633 668

Load Settlement Software Applications – –

Unspecified – –

Computer Equipment 400 – – – – – (60) (60) 340 422 445 Computer Equipment 400 (60) (60) 340 422 445

Furniture and Office Equipment 450 – – – – – (170) (170) 280 475 501 Furniture and Office Equipment 450 (170) (170) 280 475 501

Machinery and Equipment 380 – – – – – 100 100 480 401 423 Machinery and Equipment 380 100 100 480 401 423

Transport Assets 1,030 – – – – – 355 355 1,385 1,087 1,146 Transport Assets 1,030 355 355 1,385 1,087 1,146

Total Depreciation to be adjusted 1 24,929 – – – – – 850 850 25,778 25,770 27,068

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KZN271 Umhlabuyalingana - Supporting Table SB19 List of capital programmes and projects affected by Adjustments Budget - 28/02/2019

Function Project Description Project Number TypeMTSF Service

OutcomeIUDF

Own Strategic Objectives

Asset Class Asset Sub-Class Ward Location GPS Longitude GPS Lattitude

R thousandsOriginal Budget

Adjusted Budget

Original Budget

Adjusted Budget

Original Budget

Adjusted Budget

Medium Term Revenue and Expenditure Framework

Budget Year 2018/19 Budget Year +1 2019/20 Budget Year +2 2020/21

Parent municipality:List all capital projects grouped by FunctionRoads Mqobela Access Road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 8 5,000 4,935 Roads Posini Causeway NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Road Structures Ward 4 2,000 2,268 Roads IYK Access Road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 17 5,000 2,700 Roads Moses Zikhsli Access Road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 2 3,700 3,765 Roads Library to Post Office NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 4 4,000 5,462 Roads Manguzi Storm Water NewAn efficient, effective and development-oriented public serviceGovernance Storm water Infrastructure Storm water Conveyance Ward 01 – 3,000 Community Halls Manguzi Multipupose Centre NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Centres Ward 01 8,299 2,998 Community Halls KwaMbila Multipupose Centre NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Centres Ward 03 300 2,079 Community Halls Manzibomvu Community Hall NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Halls Ward 13 – 2,145 Community Halls Mv elabusha Community Hall NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Halls Ward 9 400 5,296 Market Stalls Skhemelele Market Stalls NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Stalls Ward 6 – 3,000 Sportsfields Ngutshana Sportsfield NewAn efficient, effective and development-oriented public serviceGovernance Sport and Recreation Facilities Outdoor Facilities Ward 8 – 54 Roads Mbazwana to Kwambila access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 03 6,000 6,000 Roads Esiphahleni access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure roads Ward 13 5,000 5,000 Roads Mashabane access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 15 7,000 7,000 Roads Manzengweny a Access Road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward7 5,000 5,000 Roads Ekuthukuzeni access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 17 5,000 5,000 Roads ward 5 access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 5 5,000 5,000 Roads Madudula access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 12 5,000 5,000 Roads Black top access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 4 5,000 5,000 Roads Kwashodi access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward18 5,000 5,000 Roads Nondwayiza access road NewAn efficient, effective and development-oriented public serviceGovernance Roads Infrastructure Roads Ward 13 5,000 5,000 Community Halls Mahlungulu Community Hall NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Halls Ward 10 3,000 3,000 Community Halls Ward 4 Community Hall NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Halls Ward 4 5,000 5,000 Community Halls Ward 12 Community hall NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Halls Ward 12 5,000 5,000 Community Halls Ward 5 Community Hall NewAn efficient, effective and development-oriented public serviceGovernance Community Facilities Halls Ward 5 5,000 5,000 Sportsfields Ward 4 Sportsfield NewAn efficient, effective and development-oriented public serviceGovernance Sport and Recreation Facilities Outdoor Facilities Ward 4 5,000 5,000 Sportsfields Ward 11 Sportsfield NewAn efficient, effective and development-oriented public serviceGovernance Outdoor Facilities Ward 11 5,000 5,000 Sportsfields Ward 11 Sportsfield NewAn efficient, effective and development-oriented public serviceGovernance Outdoor Facilities Ward 11 3,500 3,500

Entities:List all capital projects grouped by Municipal Entity

Entity NameProject name

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2.9 Municipal Manager’s Quality Certificate

I Nonhlanhla P Gamede the Municipal Manager of Umhlabuyalingana Local Municipality herby certify that the adjustment budget and supporting documentation have been prepared in accordance with the Municipal Finance Management Act and the regulations made under the Act, and that the adjustment budget and supporting documents are consistent with the Integrated Development Plan of the municipality.

Name: Nonhlanhla P Gamede

Municipal Manager of Umhlabuyalingana Municipality

Signature ___________________________________

Date ________________________________________

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