WORKSHOP - THE ANNUAL REPORT AND OTHER DOCUMETNS AS AN OVERSIGHT TOOL

Mr. TV Pillay: CD MFMA Implementation – 12-13 May 2011

AR - CHAPTER 1- FOREWORD

• MAYOR'S FOREWORD• MUNICIPAL MANAGER'S OVERVIEW

Number of households in municipalitiesProportion of households with access to basic

servicesPopulation detailsSocio Economic StatusPopulation for types of settlement

AR - CHAPTER 2 - GOVERNANCE

• INTRODUCTION TO GOVERNANCE

• COMPONENT A: POLITICAL AND ADMINISTRATIVE GOVERNANCE

• COMPONENT B: INTERGOVERNMENTAL RELATIONS

Introduction to Co-operative Governance and Intergovernmental relation

National Intergovernmental StructuresProvincial Intergovernmental Structures

AR CHAPTER 2 – GOVERNANCE

• COMPONENT C: PUBLIC ACCOUNTABILITY AND PARTICIPATION Overview of Public Accountability and Participation Communication, Participation and Forums

• COMPONENT D: CORPORATE GOVERNANCE Overview of Corporate Governance Risk Management Fraud and Anti-corruption strategy Overview of Supply Chain management By-Laws Municipal website

AR - CHAPTER 3 - SERVICE DELIVERY PERFORMANCE

• Annual Report must be aligned with the planning documents, therefore service delivery should have similar structures to the Integrated Development Plan (IDP) and the Budget

COMPONENT A: HOUSING BASIC SERVICES

• THE FOLLOWING ARE HOUSING BASIC SERVICES UNDER - COMPONENT AWaterSanitationElectricityWaste managementHousing

COMPONENT B: BASIC SERVICES

• THE FOLLOWING ARE BASIC SERVICES UNDER COMPONENT A

– Roads– Transport– Waste Water(Storm water Drainage)

COMPONENT C: PLANNING AND DEV.

• THE FOLLOWING ARE SERVICES UNDER COMPONENT C– Planning– Local Economic Development

COMPONENT D: COMMUNITY & SOCIAL SERVICES

• libraries and archives

• museums arts and galleries

• community halls

• cemeteries and crematoria

• child care; aged care; social programmes

• theatres

COMPONENT E: ENVIRONMENTAL PROTECTION

• pollution control

• biodiversity

• landscape

• coastal protection

COMPONENT F: HEALTH

•clinics

•ambulance services

•health inspections

COMPONENT G: SECURITY AND SAFETY

•Police

•Fire

•Other (disaster management, licensing and control of animals, and control of public nuisances, etc.)

COMPONENT H: SPORT AND RECREATION

community parks sports fields sports halls stadiums swimming pools camp sites

COMPONENT I: CORPORATE POLICY OFFICES AND OTHER SERVICES

• Corporate policy offices

• Financial services

• Human resource services

• ICT services

• Property services

DETAIL INFORMATION THAT NEED TO BE PROVIDED ON THE SERVICES (EXAMPLE - WATER)

• Introduction to water provision• Total use of water by sector (cubic meters)• Water use by sector (graph)• Comment on water use by sector• Water service delivery level• Access to water (graph) • Water service policy objective taken from IDP

DETAIL INFORMATION THAT NEED TO BE PROVIDED ON THE SERVICES (EXAMPLE - WATER)

• Employees: Water Services

• Financial Performance: Water services

• Capital Expenditure: Water Services

• Overall comment: Water Services

OTHER SERVICES

• The same information as indicative for WATER should be provided for the following services; SANITATIONELECTRICITYWASTE MANAGEMENTHOUSINGROADSTRANSPORTWASTE WATER( STORMWATER DRAINAGE)PLANNINGLOCAL ECONOMIC DEVELOPMENT

CHAPTER 4- ORGANISATIONAL DEVELOPMENT - PERFOMANCE

(PERFORMANCE REPORT PART II)

COMPONENT A: INTRODUCTION TO THE MUNICIPAL PERSONNEL

• Indicate the Employee totals, Turnover and Vacancies

• Indicate the Vacancy rate based on the total approved posts

• Indicate the Turn-over rate based on the total number of employees occupied posts at the beginning of the year

• Comment overall on the vacancies and turnover

COMPONENT B: MANAGING THE MUNICIPAL WORKFORCE

• Introduction to Municipal workforce management• Policies (Listing of all policies applicable to the

Municipality)• Comment on workforce policy development• Injuries, Sickness and Suspensions• Comment overall on injuries and sick leave• Comment on the suspensions and cases of

financial misconduct• Comment on performance rewards

COMPONENT C: CAPACITATING THE MUNICIPAL WORKFORCE

• Introduction to Workforce capacity development• Skills Development and Training• Comment on skills development and related

expenditure and on the financial competency regulation

COMPONENT D: MANAGING THE WORKFORCE EXPENDITURE

• Introduction to Workforce Expenditure• Workforce Expenditure trends • Comment on Workforce Expenditure• Indicate the number of employees whose salaries

where increased due to their position being upgraded• Employees whose salary levels exceed the grade

determination by Job evaluation• Employees not appointed to established posts• Comment on upgraded posts and those that are at

variance with normal practice• Disclosure of financial interest

CHAPTER 5 - FINANCIAL PERFORMANCE

COMPONENT A: STATEMENT OF FINANCIAL PERFORMANCE

• Introduction to financial statements• Statement of financial performance

Comment on financial performance• Grants

Comment on operating transferComment on the conditional grants and grant received

from other sources• Asset management

Comment on assets managementComment on repairs and maintenance

• Financial ratios based on key performance indicatorsComment on financial ratios

COMPONENT B: SPENDING AGAINST CAPITAL BUDGET

• Introduction to spending against capital budget• Capital expenditure (graph indicator))• Sources of finance

Comment on sources of finance• Capital spending on 5 large projects

Comment on capital projects• Basic service infrastructure Backlogs overview

Introduction to basic service and infrastructure backlogs

Comment on backlogs

COMPONENT C: CASH FLOW MANAGEMENT AND INVESTMENTS

• Introduction to cash flow and investments

• Cash flowComment on the cash flow outcomes

• Borrowings and InvestmentsIntroduction to borrowing and investmentsComment on Borrowings and Investments

• Public Private Partnership

COMPONENT D: OTHER FINANCIAL MATTERS

• Supply Chain Management

• GRAP Compliance

CHAPTER 6 – AUDITOR-GENERAL AUDIT FINDINGS

• Introduction• Component A: Auditor-General opinion of financial statements

(previous year) Auditor General reports

Auditor-General Report on Financial Performance Auditor-General Report on Service Delivery Performance

• Component B:Auditor General opinion (current year) Auditor General report

Auditor-General Report on Financial Performance Auditor-General Report on Service Delivery Performance

• Auditor General reports on the financial statement (attach report) Comment on Auditor-General’s opinion Comment on MFMA Section 71 responsibilities

APPENDICES

APPENDICES

• WARD The new template requires Municipalities to report on information that

previously was not reported on in the Annual Report(e.g. National and provincial services, Schools, Clinics, Police station)

Report on the functionality of the Ward Committees Details of the ward committee meetings held during the year Information on elected Ward committee members Capital projects undertaken in each ward Indicate the top four service delivery priorities per ward and progress

APPENDICES

• ENTITYEntity are required to provide information to and seek

comment from CouncilThe work of the Entity should be reported Indicate the functionality of the Entity

APPENDICES

• COUNCILORS Details of council meetings held Details of Council members

• Committees of Council

• Administrative structure

• Service connection Backlogs

• Revenue collection performance by vote and source

• Conditional grants

• Capital expenditure, programme by project

• Disclosure of financial interest

• Long term contracts and PPP

• Recommendation of Audit committee

• Declaration of Loan and Grants