CONTENTS PART A: GENERAL ... 7 RECONCILATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ... multilingualism project is a concrete example of our commitment to

WESTERN CAPE LANGUAGE COMMITTEE – ANNUAL REPORT 2014/15 1

CONTENTS

PART A: GENERAL INFORMATION ............................................................................................................................... 2

1 PUBLIC ENTITY‟S GENERAL INFORMATION .................................................................................................... 3

2 LIST OF ABBREVIATIONS/ ACRONYMS ........................................................................................................... 3

3 FOREWORD BY THE CHAIRPERSON ................................................................................................................ 4

4 ACCOUNTING AUTHORITY‟S OVERVIEW ....................................................................................................... 6

5 STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY OF THE ANNUAL REPORT ....... 7

6 STRATEGIC OVERVIEW ..................................................................................................................................... 8

6.1 Vision ....................................................................................................................................................... 8

6.2 Mission ..................................................................................................................................................... 8

6.3 Values...................................................................................................................................................... 8

6.4 Strategic outcome orientated goals................................................................................................. 8

7 LEGISLATIVE AND OTHER MANDATES ............................................................................................................ 8

8 ORGANISATIONAL STRUCTURE ..................................................................................................................... 10

PART B: PERFORMANCE INFORMATION ................................................................................................................... 11

1 AUDITOR‟S REPORT: PREDETERMINED OBJECTIVES ................................................................................... 12

2 SITUATIONAL ANALYSIS .................................................................................................................................. 12

2.1 Service delivery environment ........................................................................................................... 12

2.2 Organisational environment ............................................................................................................. 12

2.3 Key policy developments and legislative changes ..................................................................... 12

2.4 Strategic outcome-oriented goals .................................................................................................. 12

3 PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE ............................................ 12

4 REVENUE COLLECTION .................................................................................................................................. 14

4.1 Capital investment ............................................................................................................................. 14

PART C: GOVERNANCE .............................................................................................................................................. 15

1 INTRODUCTION ............................................................................................................................................... 16

2 PORTFOLIO COMMITTEES .............................................................................................................................. 16

3 EXECUTIVE AUTHORITY ................................................................................................................................... 16

4 THE WESTERN CAPE LANGUAGE COMMITTEE ............................................................................................ 16

5 RISK MANAGEMENT ........................................................................................................................................ 20

6 INTERNAL CONTROL UNIT .............................................................................................................................. 20

7 INTERNAL AUDIT AND AUDIT COMMITTEES ................................................................................................. 20

8 COMPLIANCE WITH LAWS AND REGULATIONS .......................................................................................... 20

9 FRAUD AND CORRUPTION ............................................................................................................................ 21

10 MINIMISING CONFLICTS OF INTEREST ........................................................................................................... 22

11 CODE OF CONDUCT ..................................................................................................................................... 22

12 HEALTH, SAFETY AND ENVIRONMENTAL ISSUES .......................................................................................... 22

13 COMPANY/ BOARD SECRETARY .................................................................................................................. 22

14 SOCIAL RESPONSIBILITY .................................................................................................................................. 22

15 AUDIT COMMITTEE REPORT ........................................................................................................................... 23

PART D: HUMAN RESOURCE MANAGEMENT ........................................................................................................... 24

1 INTRODUCTION ............................................................................................................................................... 25

2 HUMAN RESOURCE OVERSIGHT STATISTICS ................................................................................................ 25

PART E: FINANCIAL INFORMATION ........................................................................................................................... 26

1 REPORT OF THE AUDITOR-GENERAL TO THE WESTERN CAPE PROVINCIAL PARLIAMENT

ON THE WESTERN CAPE LANGUAGE COMMITTEE ................................................................................... 27

2 STATEMENT OF FINANCIAL POSITION .......................................................................................................... 30

3 STATEMENT OF FINANCIAL PERFORMANCE............................................................................................... 31

4 STATEMENT OF CHANGES IN NET ASSETS ................................................................................................... 32

5 CASH FLOW STATEMENT ........................................................................................................................... 33

6 STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS .................................................... 34

7 RECONCILATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL AMOUNTS

IN THE FINANCIAL STATEMENT ..................................................................................................................... 35

8 NOTES TO THE ANNUAL FINANCIAL STATEMENT ....................................................................................... 36


PART A: GENERAL INFORMATION


1 PUBLIC ENTITY’S GENERAL INFORMATION

REGISTERED NAME Western Cape Language Committee

LEGAL FORM OF ENTITY Public entity

NATURE OF BUSINESS AND PRINCIPAL

ACTIVITIES

To monitor the use of the three official languages of the

Western Cape; to monitor the implementation of the

Western Cape Language Policy; and to advise the

Provincial Minister tasked with language matters and the

Pan South African Language Board (PanSALB) on

language matters in or affecting the province

REGISTRATION NUMBER n/a

PHYSICAL ADDRESS 3rd floor, Protea Assurance Building

Greenmarket Square

Cape Town

8001

POSTAL ADDRESS Private Bag X9067

Cape Town

8000

TELEPHONE NUMBER/S 021 483 9677

FAX NUMBER 021 483 9673

EMAIL ADDRESS [email protected]

WEBSITE ADDRESS www.westerncape.gov.za

EXTERNAL AUDITORS Auditor-General of South Africa

BANKERS Nedbank

COMPANY/ BOARD SECRETARY n/a

2 LIST OF ABBREVIATIONS/ ACRONYMS

AFS Annual Financial Statements

DCAS Department of Cultural Affairs and Sport

D: ERM Directorate Enterprise Risk Management, Department of the Premier

DotP Department of the Premier

ERM Enterprise risk management

ERMCOM Enterprise Risk Management Committee

GRAP Generally Recognised Accounting Practice

King III King Report on Corporate Governance, 2009

MEC Member of the (Provincial) Executive Council

NTPSRMF National Treasury Public Sector Risk Management Framework

PanSALB Pan South African Language Board

PERSAL Personnel Salary System

PFMA Public Finance Management Act, 1999

PLCs Provincial language committees

PRAESA Project for the Study of Alternative Education in South Africa, University of Cape Town

RWOPS Remunerative Work Outside the Public Service

SASL South African Sign Language

SCOPA Standing Committee on Public Accounts

WCG Western Cape Government

WCLC Western Cape Language Committee

mailto:[email protected]

http://www.westerncape.gov.za/


3 FOREWORD BY THE CHAIRPERSON

Language rights are fundamental to the active participation of citizens in all domains

of life within democratic societies. In this respect, language rights are no different

than any other human rights to which citizens are entitled. Not having these rights

implies direct discrimination. It is within this framework of rights that the Western Cape

Language Committee aimed to fulfil its key mandate: monitoring the use of the three

official languages (Afrikaans, English and isiXhosa); and advising the provincial

Minister and the Pan South African Language Board (PanSALB) on language matters

in the province. The Language Committee considered the various definitions of

language rights, with special emphasis on the right to understand and participate

fully in a multilingual society. Examples of activities that characterise the discourse

include making public documents available in the three official languages of the

province, having signs in public spaces and amenities in all three languages, using

the provincial languages in the media and encouraging literacy in a variety of languages, including SA

Sign Language. The danger of a dominant language and the marginalization of other languages is

that it prevents individuals from functioning successfully in education and society. The emergence of

English as a language of power in government, media, higher education and society is noted,

concomitantly with the fact that languages that are not considered „national‟ are driven to the

periphery and do not have the prestige and status of the dominant language. It should also be noted

that although South Africa has declared eleven languages as „official‟, there is no guarantee that their

speakers have language rights: that their languages have visibility or their speakers enjoy the full

benefits of a democratic society. The gap between the language spoken by citizens and the language

of power used in education and society creates difficulties for the maintenance of a democratic

dispensation.

The challenge that we are faced with currently in the province is how to overcome the barrier that

prevents citizens from participation in society because of their lack of proficiency in the dominant

languages. Cases have come to the fore where citizens, especially in disadvantaged communities,

have experienced major difficulties in health care facilities, police stations, social welfare agencies and

government departments, because staff do not possess basic communication skills in the language of

the people. These situations can be prevented if we acknowledge that in a multilingual society, staff

should be empowered to address their language limitations with the cardinal aim of contributing to the

effective and efficient functioning of a democratic society. These barriers should be considered as a

violation of civil rights if people cannot access basic services of the state because of the marginalized

status of their language.

Special consideration has to be given to the effective acquisition of additional languages and to

promote multilingualism in schools. The Language Committee‟s partnership with the Nal‟ibali

multilingualism project is a concrete example of our commitment to multilingual competence as a

means to educational achievement and the important cognitive, academic and societal advantages

of encouraging linguistic diversity among young children. It is also heartening to note that the

province‟s prestigious Neville Alexander award for Multilingualism was awarded to the Kusasa Project

for their creative work in providing foundation phase learners with opportunities for high levels of

linguistic proficiency. Society has to be much more vigilant to ensure that the education system meets

the constitutional imperatives of promoting multilingualism. The low literacy level of schoolchildren,

especially those from poor and disadvantaged backgrounds, is disturbing. We should not allow the

continued neglect of the critical role of educational linguistics: it significantly inhibits the development

and achievements of our children.

It has been a rewarding term for me as Chairperson of an active language committee. I am grateful to

the provincial government as well as the members of the committee for their faith and trust in me. I

note with gratitude the good work accomplished by the Language Services component of the

Department of Cultural Affairs and Sport, specifically in giving effect to our provincial language policy

through the activities of the Translation, Editing and Interpreting Unit and the Language Policy

Implementation Unit. Your work ensures that the citizens of the province have access to services in the

three official languages. I note with appreciation the promotion of SA Sign Language through

awareness programmes and activities to enhance its development. Thank you to the members of the

committee for their dedication and collegiality during my term as Chairperson and for your

commitment to language rights for all in the Western Cape.

Prof. Rajendra

Chetty


“If you talk to a man in a language he understands, that goes to his head. If you talk to him in

his own language that goes to his heart.” Nelson Mandela

_____________________

Prof. Rajendra Chetty

Chairperson:

Western Cape Language Committee

29 May 2015


4 ACCOUNTING AUTHORITY’S OVERVIEW

The Western Cape Language Committee (WCLC) is a public entity which falls under

the Department of Cultural Affairs and Sport (DCAS). It was listed as a Schedule 3,

Part C provincial public entity on 1 June 2001 in terms of the Public Finance

Management Act, 1999 (Act 1 of 1999) and is established in terms of the Western

Cape Provincial Languages Act (Act 13 of 1998). Its operations are aligned to its

five-year strategic plan as well as its annual performance plan.

The WCLC, in partnership with the Language Services sub-directorate of DCAS,

organised a seminar on South African Sign Language in 2014. The aim of this event

was to consult with Deaf organisations and other relevant stakeholders on how best

to serve the needs of SA Sign Language users in the province. Provincial

government departments, non-governmental institutions (NGOs), schools for the

Deaf, tertiary education institutions and language practitioners were represented at

the event. A final report with recommendations was compiled and a reference group will be

established in the next financial year with the intention of developing an operational framework for SA

Sign Language in the Western Cape.

In order to execute the legislative mandate of monitoring the Language Policy, a survey was

conducted at the Department of the Premier during the year under review. The findings and

recommendations will be considered by the Language Committee and the committee will make its

own recommendations for the attention of the Department of the Premier. The 2015/16 financial year

will be the tenth anniversary of the implementation of the Language Policy. A survey to monitor the

progress of policy implementation will be conducted in all Western Cape Government departments.

An annual allocation from voted funds was transferred from DCAS to the WCLC to execute its

mandate. The allocation of funds was effectively managed in accordance with applicable financial

prescripts.

The term of the current Committee ends on 31 August 2015. A public process to appoint new members

has commenced and a concerted effort will be made to ensure that the Deaf community will be

effectively represented.

_______________________________

Jane Moleleki

Accounting Authority:


29 May 2015

Jane Moleleki


5 STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY OF THE ANNUAL

REPORT

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

All information and amounts disclosed in the Annual Report are consistent with the Annual

Financial Statements audited by the Auditor-General.

The Annual Report is complete, accurate and free from any omissions.

The Annual Report has been prepared in accordance with the guidelines on annual reports

issued by the National Treasury.

The Annual Financial Statements (Part E) have been prepared in accordance with the GRAP

standards applicable to the Western Cape Language Committee.

The Accounting Authority is responsible for the preparation of the Annual Financial Statements

and for the judgements made in these statements.

The Accounting Authority is responsible for establishing, and implementing a system of internal

control that has been designed to provide reasonable assurance as to the integrity and

reliability of the performance information, the human resources information and the Annual

Financial Statements.

External auditors have been engaged to express an independent opinion on the Annual

Financial Statements.

In my opinion, this Annual Report fairly reflects the operations, the performance information, the human

resources information and the financial affairs of the Western Cape Language Committee for the

financial year ended 31 March 2015.

Yours faithfully

________________________________

Jane Moleleki

Accounting Authority:


29 May 2015

__________________________


Chairperson:


29 May 2015


6 STRATEGIC OVERVIEW

6.1 Vision

The empowerment of all the people of the Western Cape through language; the enhancement of

human dignity through mutual respect for language; and the promotion of multilingualism.

6.2 Mission

To monitor the use of the three official languages of the Western Cape; to monitor the implementation

of the Western Cape Language Policy; and to advise the Provincial Minister tasked with language

matters and the Pan South African Language Board (PanSALB) on language matters in or affecting the

province.

6.3 Values

Integrity, accountability, competence, responsiveness and caring.

6.4 Strategic outcome orientated goals

Monitor the implementation of the Western Cape Language Policy and provide relevant advice to the

Provincial Minister and PanSALB.

7 LEGISLATIVE AND OTHER MANDATES

The Western Cape Language Committee (WCLC) was established by the Western Cape Provincial

Languages Act, 1998 (Act 13 of 1998). The WCLC was listed as a Schedule 3, Part C provincial public

entity on 1 June 2001 in terms of the Public Finance Management Act, 1999 (Act 1 of 1999).

Constitutional mandates

Section Direct Responsibility of the Western Cape Language Committee for

Ensuring Compliance

Constitution of the Republic of South Africa, 1996

Section 6(3) and (4):

Language

The Western Cape Language Committee must, by legislative and other measures,

regulate and monitor its use of official languages. All official languages must enjoy

parity of esteem and must be treated equitably. The WCLC, in collaboration with

the Department of Cultural Affairs and Sport, is responsible for monitoring and

evaluating the implementation of the Western Cape Language Policy, adopted in

2005, and must report to the Western Cape Provincial Legislature on this mandate

at least once a year. DCAS has oversight of the WCLC and provides the

Committee with administrative and financial support.

Section 30: Language and

culture

The WCLC facilitates opportunities for the people of the Western Cape to exercise

their language and cultural rights through the programmes and projects that it

presents and supports.

Section 31: Cultural, religious

and linguistic communities

The WCLC must ensure that its programmes and projects respect the cultural

diversity of the population of the Western Cape.

Section 41: Principles of

cooperative government and

intergovernmental relations

The WCLC cooperates with all spheres of government in the execution of its

mandate.

Schedule 4: Functional Areas

of Concurrent National and

Provincial Legislative

Competence

Language policy and the regulation of official languages to the extent that the

provisions of section 6 of the Constitution expressly confer legislative competence

upon the Western Cape Provincial Legislature:

The WCLC works closely with the national Department of Arts and Culture and

associated organs of state on language policy matters.

Section 195: Basic values and

principles governing public

administration

DCAS officials responsible for executing the mandate of the WCLC must ensure

the efficient, economic and effective use of resources. Programmes undertaken in

the public sector should yield maximum benefits at the lowest possible cost.


Section Direct Responsibility of the Western Cape Language Committee for

Ensuring Compliance

Constitution of the Western Cape, 1997 (Act 1 of 1998)

Section 5 The relevant provisions for the purposes of the WCLC are:

(a) the official languages Afrikaans, English and isiXhosa must be used; and

(b) these languages enjoy equal status.

The WCLC must monitor the use of Afrikaans, English and isiXhosa in the Western

Cape.

The WCLC must also implement practical and positive measures to help elevate

the status and advance the use of those indigenous languages of the Western

Cape whose status and use have historically been diminished.

Legislative mandates

Legislation Reference Key Responsibilities of the WCLC

Public Finance

Management

Act, 1999

Act 1 of 1999 The WCLC submits quarterly and annual reports on its performance delivery

and audited financial statements based on the strategic objective annual

targets for each financial year.

Pan South

African

Language

Board Act, 1995

Act 59 of 1995

(section 8(a))

The Pan South African Language Board Act, 1995 provides for provincial

language committees (PLCs) to be established by PanSALB, or for PanSALB to

recognise an existing PLC as a PanSALB provincial language committee.

PanSALB reports on the WCLC‟s work as the work of its PLC for the Western

Cape. The WCLC provides PanSALB with advice on language matters in the

Western Cape.

Western Cape

Provincial

Languages Act,

1998

Act 13 of 1998

(Western

Cape)

The WCLC must, among other things:

monitor the use of Afrikaans, English and isiXhosa by the Western Cape

Government;

make recommendations to the Provincial Minister and the Provincial

Parliament on proposed or existing legislation, practice and policy dealing

directly or indirectly with language in the Western Cape;

actively promote the principle of multilingualism;

actively promote the development of previously marginalised indigenous

languages;

advise the Provincial Minister and the Western Cape Cultural Commission

on language matters in the Province; and

advise PanSALB on language matters in the Western Cape.

Use of Official

Languages Act,

2012

Act 12 of 2012 Every national government department, national public entity and national

public enterprise must:

formulate a language policy which identifies at least three official

languages that it will use for government purposes;

stipulate how it will effectively communicate with members of the public

whose language of choice is South African Sign Language or an official

language that is not one of the languages that the department, public

entity or public enterprise has identified in its language policy; and

promote parity of esteem and equitable treatment of official languages

of the Republic, as well as facilitate access to its services and information.

The national Minister responsible for language matters may establish

intergovernmental forums on the use of official languages to coordinate, align

and monitor the implementation of language policies.

South African

Language

Practitioners‟

Council Act,

2014

Act 8 of 2014 When the South African Language Practitioners‟ Council Act is established, it

will have the power, among other things, to register and accredit language

practitioners, to put a code of conduct in place, and to regulate language

practice.

Policy mandates

Policy Description

National Language Policy

Framework (2003)

This policy provides a national framework for the application of the provisions

of the Constitution and legislative mandates to all organs of state, including

the Western Cape Language Committee. It also sets out principles and

implementation strategies to be followed.


Policy Description

Western Cape Language Policy

(published in the Provincial

Gazette as PN 369/2001 of 27

November 2001)

The WCLC is obliged to monitor the implementation of this policy.

8 ORGANISATIONAL STRUCTURE


PART B: PERFORMANCE INFORMATION


1 AUDITOR’S REPORT: PREDETERMINED OBJECTIVES

The Auditor-General of South Africa currently performs the necessary audit procedures on the

performance information to provide reasonable assurance in the form of an audit conclusion. The audit

conclusion on the performance against predetermined objectives is included in the report to

management, with material findings being reported under the “Predetermined Objectives” heading in

the report and other legal and regulatory requirements in the relevant section of the auditor‟s report.

Refer to page 27 of the Report of the Auditor‟s Report, published as Part E: Financial Information.

2 SITUATIONAL ANALYSIS

2.1 Service delivery environment

Although two recent language-related Acts, the Use of Official Languages Act, 2012 (Act 12 of 2012)

and the South African Language Practitioners‟ Council Act, 2014 (Act 8 of 2014), did not affect the

operations of the Language Committee directly, these laws have raised awareness around the use of

languages in government‟s service delivery to the public. National departments, national public entities

and national public enterprises are now required to establish language units and adopt language

policies.

2.2 Organisational environment

The term of office of the current Committee comes to an end on 31 August 2015. A new Language

Committee will be appointed in accordance with the Act.

2.3 Key policy developments and legislative changes

In terms of the Use of Official Languages Act, 2012, national departments, national public entities and

national public enterprises were required to publish draft language policies for comment by the end of

April 2015. This Act does not affect provinces, but the national Minister responsible for language matters

has the discretion to establish intergovernmental forums on official language matters. The South African

Language Practitioners‟ Council Act was passed in 2014. When the Council has been established, it will

have the power, among other things, to register and accredit language practitioners, to put a code of

conduct in place, and to regulate language practice.

2.4 Strategic outcome-oriented goals

The strategic objective of the WCLC is to monitor the implementation of the Western Cape Language

Policy and to provide advice to facilitate the achievement of this goal.

All goals as set out in the Annual Performance Plan were met by the Committee.

Strategic Outcome-Orientated Goal 1 Monitor the implementation of the Western Cape Language Policy

Goal Statement To facilitate the monitoring of achievement in respect of the goals of

the Language Policy within the Western Cape Government, and to

provide appropriate advice.

3 PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE

The Western Cape Language Committee was able to continue monitoring the Language Policy of the

Western Cape and raise awareness around multilingualism. A seminar was held to consult with Deaf

organisations and other stakeholders about how best to serve the needs of South African Sign

Language users in the Western Cape. Provincial government departments, NGOs, Deaf schools, tertiary

education institutions and language practitioners were represented at the event. A panel discussion on

the status of SASL in the Western Cape was addressed by representatives of the National Institute for

the Deaf (NID), Sign Language Education and Development (SLED) and the Deaf Federation of South

Africa (DeafSA). Key concerns raised during the discussion included the need for the Deaf people to

represent themselves and their interests.

A survey of the implementation of the Language Policy was conducted at the Department of the

Premier in the year under review. The report with recommendations will be sent to the Provincial Minister

in the new financial year.

The WCLC has a mandate to discuss language-related matters and provide advice to PanSALB and

the Provincial Minister. To that end, plenary meetings took place on 4 June, 13 August, 12 November


2014 and 11 February 2015. The Executive Committee met on 4 November 2014 and an electronic

meeting was held in March 2015. The Language Policy Implementation sub-committee met on 9 July

2014 and 4 March 2015. These meetings addressed, amongst others, the terms of reference for the

Language Policy implementation survey service provider. A joint sub-committee meeting took place on

12 November 2015.

The WCLC‟s multilingualism campaign took the form of advising on, translating and editing the

Afrikaans texts for the multilingual Nal‟ibali pamphlets that are distributed throughout the province.

Strategic objective

Strategic

Objective

Actual

Achievement

2013/14

Planned Target

2014/15

Actual

Achievement

2014/15

Deviation from

Planned Target

to Actual

Achievement

for 2014/15

Comment on

Deviation

Monitor and

advise on the

implementation

of the Western

Cape Language

Policy

11 14 14 - -

Key performance indicators, planned targets and actual achievements

Performance

Indicator

Actual

Achievement

2013/14

Planned Target

2014/15

Actual

Achievement

2014/15

Deviation from

Planned Target

to Actual

Achievement

for 2014/15

Comment on

Deviations

Number of

annual surveys/

awareness

campaigns that

monitor the

implementation

of the Western

Cape Language

Policy

1 3 3 - -

Publish Annual

Report for the

WCLC

1 1 1 - -

Advise the

Provincial

Minister, Western

Cape Cultural

Commission and

the Pan South

African

Language Board

on language

matters via

reports and

discussions

during quarterly

plenary

meetings

9 10 10 - -

Strategy to overcome areas of under performance

No underperformance was recorded in the year under review.

Changes to planned targets

No changes were made during the year under review.


Linking performance with budgets

Programme/

activity/

objective

2014/15 2013/14

Budget Actual

Expenditure

(Over)/

Under

Expenditure

Budget Actual

Expenditure

(Over)/

Under

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

Goods and

services 233 238 (5) 222 293 (71)

Total 233 238 (5) 222 293 (71)

4 REVENUE COLLECTION

Sources of

Revenue

2014/15 2013/14

Budget Actual

Amount

Collected

Over/

(Under)

Collected

Budget Actual Over/

(Under)

Amount

Collected

R’000 R’000 R’000 R’000 R’000 R’000

Transfer

payment 221 221 - 210 210 -

Other Income 12 44 32 12 68 56

Total 233 265 32 222 278 56

4.1 Capital investment

Not applicable.


PART C: GOVERNANCE


1 INTRODUCTION

Governance, Risk Management and Compliance are three pillars that work together for the purpose of

assuring that the Entity meets its objectives. Compliance with the Entity‟s policies and procedures, laws

and regulations which translates into strong and efficient Governance is considered key to the Entity‟s

success.

This report provides an overview of the Governance embedded in the Entity.

2 PORTFOLIO COMMITTEES

The committees of the Provincial Parliament that have oversight of the WCLC are the Standing

Committee on Community Safety, Cultural Affairs and Sport, and the Standing Committee on Public

Accounts (SCOPA).

Standing Committee on Public Accounts

Date of Hearing Matter Under Consideration

4 November 2014 Briefing by the Auditor-General and Audit Committee on the Annual Report of


18 February 2015 Western Cape Language Committee presentation of 1st, 2nd and 3rd quarterly reports

10 March 2015 Western Cape Language Committee‟s APP and Budget for 2015/16 was presented

3 EXECUTIVE AUTHORITY

Eight reports on financial and non-financial information were submitted to the Executive Authority

during the year under review.

Quarterly Performance Report 31 July 2014, 31 October 2014, 31 January 2015 and 30 April 2015.

In-year Monitoring Report 31 July 2014, 31 October 2014, 31 January 2015 and 30 April 2015.

4 THE WESTERN CAPE LANGUAGE COMMITTEE

Importance and purpose

All official languages must enjoy parity of esteem and must be treated equitably. The Western Cape

Language Committee, in collaboration with the Department of Cultural Affairs and Sport, is responsible

for monitoring and evaluating the implementation of the Western Cape Language Policy and must

report to the Western Cape Provincial Parliament on this mandate at least once a year.

Role

The Western Cape Provincial Languages Act, 1998, provides that the WCLC must, among other things:

monitor the use of Afrikaans, English and isiXhosa by the Western Cape Government;

make recommendations to the Provincial Minister and the Provincial Parliament on proposed

or existing legislation, practice and policy dealing directly or indirectly with language in the

Western Cape;

actively promote the principle of multilingualism;

actively promote the development of previously marginalised indigenous languages;

advise the Provincial Minister and the Western Cape Cultural Commission on language matters

in the Province; and

advise PanSALB on language matters in the Western Cape.

Board charter

The Western Cape Language Committee does not have a formal charter but is guided by the Western

Cape Provincial Languages Act (Act 13 of 1998).


Composition of the Western Cape Language Committee

Name Designation (in

Terms of the

Public Entity

Board

Structure)

Date

Appointed

Date

Resigned

Qualifications Area of Expertise Board

Directorships

Other

Committees

No. of

meetings

attended

during

2014/15

Martin

Barker

Member 1

September

2012

n/a BA Hons English;

University Education

Diploma (English and

Afrikaans)

Teaching English at secondary

level.

n/a Language Policy

Implementation

Subcommittee

4

Marguerite

Briers de

Stadler

Member 1

September

2012

n/a BA, Higher Education

Diploma; Specialist

Diploma for People with

Disabilities; Diploma in

Translation; MPhil

Executive Officer: Vriende van

Afrikaans; Member: Afrikaanse

Taalraad; Member Management

Committee and founder member:

XhosAfrika Network

Afrikaanse

Taalraad

Language Policy

Implementation

Subcommittee

6

Prof.

Rajendra

Chetty

Chairperson 1

September

2012

n/a PhD English Education;

MA South African

Literature; MBA

Researcher in the areas of literacy

and language, specifically English

education; Council Member:

English Academy of Southern

Africa.

n/a Executive

Language Policy

Implementation

Subcommittee

Research and

Analysis

Subcommittee

7

Willem

Fransman

Member 1

September

2012

n/a National Diploma in

Laboratory Animal

Technology

Published poet; author of short

stories; radio and stage writer;

storyteller; facilitator of creative

writing processes.

n/a Language Policy

Implementation

Subcommittee

2

Dr Izak

Fredericks

Member 1

September

2012

n/a BA (Public Admin), LLB

(UWC), LLM (Harvard),

LLD (University of the

Western Cape)

Author: early language policy for

the Department of Justice and

Constitutional Development; LLD

thesis: "The protection of languages

and of language rights in the South

African Constitution".

n/a Research and

Analysis

Subcommittee

2

Maria

Olivier

Deputy

Chairperson

1

September

2012

n/a MA Afrikaans and

Netherlands specialising

in translation and

Afrikaans language

acquisition; secondary

teaching diploma

Member: Afrikaanse Taalraad;

Member: Executive Committee,

XhosAfrika Network; Manager:

Intshona Labour Trust; Former

member: National Language Body

for Afrikaans; Former Chief

Executive Officer: Stigting vir

Bemagtiging deur Afrikaans

n/a Executive

Language Policy

Implementation

Subcommittee

7


Name Designation (in

Terms of the

Public Entity

Board

Structure)

Date

Appointed

Date

Resigned

Qualifications Area of Expertise Board

Directorships

Other

Committees

No. of

meetings

attended

during

2014/15

Dr

Monwabisi

Ralarala

Member 1

September

2012

n/a D Litt (African

Languages); MA

(African Languages); BA

Honours; Post graduate

Diploma: Applied

Language Studies;

Higher Diploma in

Education

Institutional Language Coordinator:

Cape Peninsula University of

Technology; language

development; Coordinator of the

development of multilingual course

materials (including multimedia

materials) in collaboration with

subject experts

Commissioner of

the Linguistic

Human Rights

Tribunal

Research and

Analysis

Subcommittee

6

Hendrik

Theys

Member 1

September

2012

n/a BA; Higher Diploma in

Education, BEd

Language teacher and language

lecturer, Trustee: Stigting vir

Bemagtiging deur Afrikaans;

Executive member: Afrikaanse

Taalraad

PanSALB Research and

Analysis

Subcommittee

4

Maletsatsi

Wotini

Member 1

September

2012

n/a Diploma in Labour Law;

Certificate in facilitation,

conflict and

management

Management mentorship in

multicultural environments

n/a Language Policy

Implementation

Subcommittee

0

Heindrich

Wyngaard

Member 1

September

2012


Journalism; Certificate in

Project Management

Former senior editor: Die Burger

and Rapport; Published writer of

short stories and articles; Former

executive member: Afrikaanse

Skrywersvereniging; Deputy

Chairperson: Suidooster Kunstefees

Suidoosterfees

Media 24

Rachel‟s Angels

Trust

Collection

Museum

Research and

Analysis

Subcommittee

1


Committees

Committee No. of Meetings Held No. of Members Names of Members

Plenary 4 10 Dr Monwabisi Ralarala

Dr Izak Fredericks

Maria Olivier

Hendrik Theys

Heindrich Wyngaard


Martin Barker

Marguerite Briers de

Stadler

Willem Fransman

Maletsatsi Wotini

Executive 2 2 Prof. Rajendra Chetty

Maria Olivier

Research and Analysis

Subcommittee

1 5 Prof. Rajendra Chetty

Dr Izak Fredericks

Hendrik Theys

Heindrich Wyngaard

Dr Monwabisi Ralarala

Language Policy

Implementation

Subcommittee


Martin Barker

Marguerite Briers de

Stadler

Willem Fransman

Maletsatsi Wotini

Maria Olivier

Remuneration of WCLC members

The service benefit packages for office-bearers of certain statutory and other institutions are defined by

the Minister of Finance and described in a Provincial Treasury Circular. The Chairperson‟s rate is R381

per hour, the Deputy Chairperson‟s rate is R258 per hour and the rate for members is R218 per hour.

Name

Remuneration

R’000

Other

disbursements

(Travel and

Subsistence)

R’000

Total

R’000

M Barker 2 1 3

R Chetty 5 1 6

B de Stadler 3 1 4

W Fransman 2 - 2

I Fredericks 1 - 1

M Olivier 3 - 3

M Ralarala 3 1 4

H Theys 2 1 3

H Wyngaard 1 - 1

Total 22 5 27


5 RISK MANAGEMENT

The Accounting Authority (AA) for the Entity takes responsibility for implementing Enterprise Risk

Management (ERM) in accordance with the National Treasury Public Sector Risk Management

Framework (PSRMF) and the Directorate Enterprise Risk Management (D:ERM) in the Department of the

Premier (DotP) provides a centralised strategic support service to the Entity.

In compliance with the National Treasury Public Sector Risk Management Framework (PSRMF) and to

further embed risk management within the Entity, the Western Cape Government (WCG) has adopted

an ERM Policy which sets out the WCG‟s overall intention with regard to ERM. The Entity adopted an

ERM Strategy, approved by the Accounting Authority on 17 July 2014, and an ERM Implementation

Plan, approved by the Accounting Authority on 8 May 2014. The ERM Implementation Plan gave effect

to the WCG ERM policy and Entity ERM Strategy and outlines the roles and responsibilities of

management and staff in embedding risk management in the Entity.

The Entity assessed significant risks that could have an impact on the achievement of its objectives,

both strategic and programme risks, on a quarterly basis. Risks were prioritised based on its likelihood

and impact (inherently and residually) and additional mitigations were agreed upon to reduce risks to

acceptable levels. New/emerging risks were identified during the quarterly review processes.

The Entity established an Enterprise Risk Management Committee (ERMCO) to assist the Accounting

Authority in executing his responsibilities relating to risk management. The Committee operates under a

Terms of Reference approved by the Accounting Officer for the Department of Cultural affairs and

Sport on 17 July 2014. ERMCO ratified the strategic and programme risk registers and recommended

further action where relevant.

The Audit Committee provided the independent oversight of the Entity‟s system of risk management.

The Audit Committee was furnished with Quarterly ERM progress reports and Entity‟s risk profiles and

registers to execute their independent oversight role. The Audit Committee‟s evaluation of the risk

management process is in relation to the progress of implementation of the Entity‟s Annual ERM

Implementation Plan and strategic risks faced by the Entity and their relevant risk response/treatment

strategies.

6 INTERNAL CONTROL UNIT

It is the responsibility of the Accounting Authority to continually assess and evaluate internal controls to

ensure that the control activities in place are effective, efficient and transparent and updated when

necessary. To achieve this, quarterly key control meetings were held with the Auditor-General,

programme managers of the Department of Cultural Affairs and Sport and the Provincial Minister. This is

an ongoing process to ensure that the Department obtains clean audits.

7 INTERNAL AUDIT AND AUDIT COMMITTEES

Internal Audit provides management with independent, objective assurance and consulting services

designed to add value and to continuously improve the operations of the Entity. It assists the Entity to

accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the

effectiveness of Governance, Risk Management and Control processes. The following key activities are

performed in this regard:

Assess and make appropriate recommendations for improving the governance processes in

achieving the Entity‟s objectives;

Evaluate the adequacy and effectiveness and contribute to the improvement of the risk

management process;

Assist the Accounting Authority in maintaining efficient and effective controls by evaluating those

controls to determine their effectiveness and efficiency, and by developing recommendations for

enhancement or improvement.

The following assurance engagements were approved in the 2014/15 Internal Audit Plan:

Information Systems Audit: SLIMS & PASTEL

Implementation of the Western Cape Language Policy

The Audit Committee is established as an oversight body, providing independent oversight over

governance, risk management and control processes in the Entity, which include oversight and

responsibilities relating to:


Internal Audit function;

External Audit function (Auditor General of South Africa - AGSA);

Entity Accounting and reporting;

Entity Accounting Policies;

Review of AGSA management and audit report;

Review of Entity In year Monitoring;

Entity Risk Management;

Internal Control;

Pre-determined objectives;

Ethics and Forensic Investigations.

The table below discloses relevant information on the audit committee members:

Name Qualifications Internal

or

external

If internal,

position in the

department

Date

appointed

Date

Resigned

No. of

Meetings

attended

Mr Ronnie

Kingwill

BCom, CTA, CA(SA) External N/a 01 January

2013

N/a 8

Mr Mervyn

Burton

B Compt; B Compt

(Hons); CA(SA)

External N/a 01 January

2012

01 January

2015 (2nd

term)

N/a 8

Ms Judy

Gunther

BCompt , Masters in

Cost Accounting,

CIA; AGA; CRMA


2013

N/a 8

Mr Louw van

der Merwe

CA(SA); ACMA;

CIA; CISA; CRMA


2013

N/a 8

Mr Francois

Barnard

BProc, BCompt

(Honours); Postgrad

Diploma in Auditing;

MComm (Tax);

CA(SA)


2013

N/a 5

8 COMPLIANCE WITH LAWS AND REGULATIONS

Systems, policies and processes are in place to ensure compliance with laws and regulations.

9 FRAUD AND CORRUPTION

The Western Cape Government adopted an Anti-Corruption Strategy which confirms the Province‟s

zero tolerance stance towards fraud and corruption. The Entity has an approved Fraud Prevention Plan

and a Fraud Prevention Implementation plan which gives effect to the Fraud Prevention Plan.

Various channels for reporting allegations of fraud and corruption exist and these are described in

detail in the Provincial Anti-Corruption Strategy and the Entity‟s Fraud Prevention Plan. Each allegation

received by the Provincial Forensic Services (PFS) is recorded in a Case Management System which is

used as a management tool to report on progress made with cases relating to the Entity and

generating statistics for the Province and Entity. We protect employees who blow the whistle on

suspicions of fraud, corruption and theft if the disclosure is a protected disclosure (i.e. meets statutory

requirements e.g. was made in good faith). The opportunity to remain anonymous is afforded to any

person who would like to report acts of fraud, theft and corruption and should they do so in person,

their identities are kept confidential by the person to whom they are reporting.


Once fraud or corruption is confirmed, after completion of an investigation, the relevant employees

who were implicated in these acts are subjected to a disciplinary hearing. In all such instances, the

WCG representative initiating the disciplinary proceedings is required to recommend dismissal of the

employee concerned. Where prima facie evidence of criminal conduct is detected, a criminal matter

is reported at the South African Police Services.

At the end of the financial year, no (zero) matters were reported in respect of the Entity.

10 MINIMISING CONFLICTS OF INTEREST

WCLC ensures that there are no conflicts of interest by insisting that a Declaration of Interest (WCBD4

form) is obtained from every supplier not registered on the Western Cape Supplier Database. Before

doing business with suppliers who are registered on the database, checks are done to verify that their

WCBD4 declarations are not more than 12 months old.

Provincial Treasury is assisting entities to reduce the risk of conflicts of interest where owners or directors

of companies are also public servants in the Western Cape. This is done by providing information from

PERSAL (the Personnel Salary System) about public servants who are registered as owners or directors of

companies. The entity ensures that such persons possess a Remunerative Work Outside the Public

Service (RWOPS) approval letter before doing business with them.

The entity has not found any conflict of interest with any business concluded with suppliers. If such a

conflict were to be discovered, the matter will be treated as a fraudulent Supply Chain Management

activity and, after a due diligence investigation, the supplier will be identified as a “non-preferred”

service provider.

11 CODE OF CONDUCT

The policy implemented by DCAS incorporates the WCLC. The purpose of the Code of Conduct is to

promote a high standard of professional ethics in the workplace. WCLC strives to adhere and comply

with the content of the Code. Employees are made aware of the content of the Code of Conduct

through, among other things, the compulsory induction of all newly appointed employees. The Code

was distributed to all employees as a reminder to continue promoting high standards of professional

ethics in the workplace. If and when the content of the code is breached, managers make use of

progressive discipline as necessary. More serious offences are referred to the Corporate Services Centre

(Directorate Employee Relations) for formal disciplinary procedures.

In addition, the Committee members of Western Cape Language Committee are obliged to sign and

adhere to a code of conduct pertaining to their area of responsibility.

12 HEALTH, SAFETY AND ENVIRONMENTAL ISSUES

The policy implemented by DCAS incorporates the WCLC. Health and safety issues are addressed by

conducting monthly inspections at DCAS Head Office and annual audit inspections at all other offices

of the Department. Contingency plans and business continuity plans have been compiled for all the

offices. The managers at all offices have been appointed as health and safety risk coordinators, safety

marshals, first aiders and fire-fighters and trained.

Annual fire drills are conducted at offices in the Cape Town city centre in collaboration with the

Department of Community Safety and the Disaster Risk Management Department of the City of Cape

Town which monitor and provide comment in respect of all processes.

Occupational health and safety meetings are held quarterly at top management level to discuss

health, safety and environmental issues.

The holding of annual health and safety awareness programmes has considerably raised the level of

awareness in the Entity. The Entity has implemented a waste management programme. Waste paper is

collected and disposed of every month.

13 COMPANY/ BOARD SECRETARY

Not applicable to this entity.

14 SOCIAL RESPONSIBILITY

Not applicable to this entity.


15 AUDIT COMMITTEE REPORT

We are pleased to present our report for the financial year ended 31 March 2015

Audit Committee Responsibility

The Audit Committee reports that it has complied with its responsibilities arising from Section 51 (1) (a) of

the Public Finance Management Act and Treasury Regulation 27.1. The Audit Committee also reports

that it has adopted appropriate formal terms of reference as its Audit Committee terms of reference,

has regulated its affairs in compliance with these terms and has discharged all its responsibilities as

contained therein.

The Effectiveness of Internal Control

The entity is serviced by the Department of Cultural Affairs and Sport and no internal control

deficiencies were reported at the Entity level.

In-Year Management and Quarterly Performance Reports

The Entity has reported monthly and quarterly to the Treasury as is required by the PFMA.

The Audit Committee is satisfied with the content and quality of the quarterly financial and

performance reports prepared and issued by the Accounting Officer of the Entity during the year under

review.

Evaluation of Financial Statements

The Audit Committee has:

reviewed and discussed the audited Annual Financial Statements as presented in the annual

report, with the Auditor-General and the Accounting Officer;

reviewed the Auditor-General‟s management report and management‟s responses thereto;

considered changes to the accounting policies and practices and where applicable these are

reported in the annual financial statements;

reviewed the Entities processes to ensure compliance with legal and regulatory provisions;

reviewed the information on predetermined objectives as reported in the annual report;

reviewed material adjustments resulting from the audit of the Entity and

reviewed and where appropriate recommended changes to the interim financial statements

as presented by the Entity for the six months ending 30 September 2014

Internal Audit

The Audit Committee remains concerned about the adequacy of internal audit resources to ensure

complete coverage of high risk areas.

The combined assurance approach will continue to be applied to effectively focus limited internal

audit resources on the most relevant risk areas.

Auditor-General’s Report

We have reviewed the entities‟ implementation plan for audit issues raised in the previous year and we

are satisfied that the matters have been addressed as reported by the Auditor-General.

The Audit Committee has met with the Auditor-General and the Entity to ensure that there are no

unresolved issues emanating from the regulatory audit.

The Audit Committee concurs and accepts the conclusions of the Auditor-General on the annual

financial statements and is of the opinion that the audited annual financial statements be accepted

and read together with the report of the Auditor-General.

Appreciation

The Audit Committee wishes to express its appreciation to the Management of the Entity, the Auditor-

General and the Corporate Assurance Branch for the co-operation and information they have

provided to enable us to compile this report.

__________________________

Ronnie Kingwill

Chairperson of the Social Cluster Audit Committee

Western Cape Language Commission: Western Cape Government

11 August 2015


PART D: HUMAN RESOURCE MANAGEMENT


1 INTRODUCTION

The Western Cape Language Committee was appointed on 1 September 2012 for a three-year term.

The Western Cape Provincial Languages Act, 1998 makes provision for eleven members. However, only

ten members were appointed because no nominations for South African Sign Language

representatives were received.

The language interests of the Western Cape are represented in the following way:

Afrikaans is represented by four members;

isiXhosa is represented by three members;

English is represented by two members; and

Previously marginalised and indigenous languages are represented by one member.

Once the outstanding post is filled, SASL will be represented by one member.

2 HUMAN RESOURCE OVERSIGHT STATISTICS

These statistics are reported in the Annual Report of the Department of Cultural Affairs and Sport.


PART E: FINANCIAL INFORMATION


1 REPORT OF THE AUDITOR-GENERAL TO THE WESTERN CAPE PROVINCIAL PARLIAMENT ON

THE WESTERN CAPE LANGUAGE COMMITTEE

Introduction

1. I have audited the financial statements of the Western Cape Language Committee set out on

pages 30 to 46, which comprise the statement of financial position as at 31 March 2015, the

statement of financial performance, statement of changes in net assets, cash flow statement

and statement of comparison of budget and actual amounts for the year then ended, as well as

the notes, comprising a summary of significant accounting policies and other explanatory

information.

Accounting authority’s responsibility for the financial statements

2. The accounting authority is responsible for the preparation and fair presentation of these

financial statements in accordance with the South African Standards of Generally Recognised

Accounting Practice (SA Standards of GRAP), the requirements of the Public Finance

Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and section 19(5) of the

Western Cape Provincial Languages Act, 1998 (Act No. 13 of 1998) (WCPLA), and for such

internal control as the accounting authority determines is necessary to enable the preparation of

financial statements that are free from material misstatement, whether due to fraud or error.

Auditor-general’s responsibility

3. My responsibility is to express an opinion on these financial statements based on my audit. I

conducted my audit in accordance with International Standards on Auditing. Those standards

require that I comply with ethical requirements, and plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free from material

misstatement.

4. An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial statements. The procedures selected depend on the auditor‟s

judgement, including the assessment of the risks of material misstatement of the financial

statements, whether due to fraud or error. In making those risk assessments, the auditor considers

internal control relevant to the entity‟s preparation and fair presentation of the financial

statements in order to design audit procedures that are appropriate in the circumstances, but

not for the purpose of expressing an opinion on the effectiveness of the entity‟s internal control.

An audit also includes evaluating the appropriateness of accounting policies used and the

reasonableness of accounting estimates made by management, as well as evaluating the

overall presentation of the financial statements.

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

for my audit opinion.


Opinion

6. In my opinion, the financial statements present fairly, in all material respects, the financial

position of the Western Cape Language Committee as at 31 March 2015, and its financial

performance and cash flows for the year then ended, in accordance with the SA Standards of

GRAP and the requirements of the PFMA and the WCPLA.

Report on other legal and regulatory requirements

7. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the

general notice issued in terms thereof, I have a responsibility to report findings on the reported

performance information against predetermined objectives for selected objective presented in

the annual performance report, non-compliance with legislation and internal control. The

objective of my tests was to identify reportable findings as described under each subheading

but not to gather evidence to express assurance on these matters. Accordingly, I do not express

an opinion or conclusion on these matters.

Predetermined objectives

8. I performed procedures to obtain evidence about the usefulness and reliability of the reported

performance information for the following selected objective presented in the annual

performance report of the public entity for the year ended 31 March 2015:

Objective: monitor and advise on the implementation of the western cape

language policy on page 13

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

reliability.

10. I evaluated the usefulness of the reported performance information to determine whether it was

presented in accordance with the National Treasury‟s annual reporting principles and whether

the reported performance was consistent with the planned objective. I further performed tests to

determine whether indicators and targets were well defined, verifiable, specific, measurable,

time bound and relevant, as required by the National Treasury‟s Framework for managing

programme performance information (FMPPI).

11. I assessed the reliability of the reported performance information to determine whether it was

valid, accurate and complete.

12. I did not identify any material findings on the usefulness and reliability of the reported

performance information for the objective: monitor and advise on the implementation of the

western cape language policy.


Additional matter

13. Although I identified no material findings on the usefulness and reliability of the reported

performance information for the selected objective, I draw attention to the following matter:

Achievement of planned targets

14. Refer to the annual performance report on page 13 for information on the achievement of the

planned targets for the year.

Compliance with legislation

15. I performed procedures to obtain evidence that the public entity had complied with applicable

legislation regarding financial matters, financial management and other related matters. I did

not identify any instances of material non-compliance with specific matters in key legislation, as

set out in the general notice issued in terms of the PAA.

Internal control

16. I considered internal control relevant to my audit of the financial statements, annual

performance report and compliance with legislation. I did not identify any significant

deficiencies in internal control.

Cape Town

29 July 2015


WESTERN CAPE LANGUAGE COMMITTEE

ANNUAL FINANCIAL STATEMENTS

for the year ended 31 March 2015

2. STATEMENT OF FINANCIAL POSITION as at 31 March 2015

Figures in Rand Notes

2015

R’000

2014

R’000

ASSETS

Current assets

Cash and cash equivalents 2 304 224

TOTAL ASSETS 304 224

LIABILITIES

Current liabilities

Payables from exchange transactions 3 58 5

TOTAL LIABILITIES 58 5

NET ASSETS

Accumulated surplus 246 219

TOTAL NET ASSETS 304 224





3. STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2015


2015

R’000

2014

R’000

REVENUE

Revenue from non-exchange transactions 4.1 251 267

Revenue from exchange transactions 4.2 14 11

TOTAL REVENUE 265 278

EXPENDITURE

Audit fees 5 (122) (107)

Administrative expenses 7 (30) (21)

Members‟ fees 8 (22) (22)

Other operating expenses 9 (64) (100)

TOTAL EXPENDITURE (238) (250)

SURPLUS FOR THE YEAR 27 28





4. STATEMENT OF CHANGES IN NET ASSETS

Figures in Rand

Accumulated

surplus

R’000

Total

Equity

R’000

Balance at 1 April 2013 191 191

Surplus for the year 28 28

Balance at 01 April 2014 219 219

Surplus for the year 27 27

Balance at 31 March 2015 246 246





5. CASH FLOW STATEMENT


2015

R’000

2014

R’000

Cash flows from operating activities

Cash received 221 210

Cash paid to suppliers and employees (155) (236)

Cash generated/(used) in operations 6 66 (26)

Interest received 14 11

Net cash inflows/(outflows) from operating

activities 80 (15)

Net increase/(decrease) in cash and cash

equivalents 80 (15)

Cash and cash equivalents at the

beginning of the year

224 239

Total cash and cash equivalents at the end

of the year 304 224


Description

Final

budget

R’000

Actual

amounts on

comparable

basis

R’000

Variance

R’000

Variance

% Explanation of significant variances (greater than 5%)

REVENUE

Transfers & subsidies 221 221 - -

Other operating income 0 30 30 100% Rebate on audit fee from National Treasury

Interest income 12 14 2 17% Interest rate increased.

TOTAL REVENUE 233 265 32

EXPENDITURE

Members fees 44 22 22 50% Meetings are budgeted for a full day but only lasted

a few hours.

Administration expenses 38 30 8 21% Cost containment stationery & advertising

Audit fees 50 122 (72) (144%) Auditor General fees exceeded the budget.

Other operating

expenses 101 64 37 37%

Language project deferred to the 2016 financial

year.

TOTAL EXPENDITURE 233 238 (5)

NET EFFECT - 27 27

The approved budget covers the period from 1 April 2014 to 31 March 2015. The financial statements are prepared on the accrual

basis using a classification on the nature of expenses in the statement of financial performance. The financial statements differ from

the budget, which is approved on the cash basis using the same classification. Variances above 5% are regarded as significant

and are explained in the Statement of Comparison of Budget and Actual amounts above.

A reconciliation between the actual amounts on a comparable basis as presented in the statement of comparison of budget and

actual amounts and the actual amounts in the cash flow statement for the period ended 31 March 2015 is presented below. The

financial statements and budget documents are prepared for the same period. There is a basis difference: the budget is prepared

on a cash basis and the financial statements on the accrual basis.


NOTES TO THE ANNUAL FINANCIAL STATEMENTS

for the year ended 31 March 2015 6. STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS




7. RECONCILIATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL

AMOUNTS IN THE FINANCIAL STATEMENTS


Description Operating

R’000

Total

R’000

Actual amount on comparable

basis as presented in the budget

and actual comparative

statement

- -

Basis differences 27 27

Timing differences - -

Entity differences - -

Actual amount in the cash flow

statement 27 27



8. NOTES TO THE ANNUAL FINANCIAL STATEMENTS


1. ACCOUNTING POLICIES

1. 1 PRESENTATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the following policies,

which have been applied consistently in all material aspects, unless otherwise indicated.

However, where appropriate and meaningful, additional information has been disclosed to

enhance the usefulness of the Financial Statements and to comply with the statutory

requirements of the Public Finance Management Act, Act 1 of 1999 (as amended by Act 29

of 1999), and the Treasury Regulations issued in terms of the Act.

1.1.1 Basis of preparation

The financial statements have been prepared in accordance with the effective Standards of

Generally Recognised Accounting Practices (GRAP) including any interpretations, guidelines

and directives issued by the Accounting Standards Board.

The financial statements have been prepared under the historical cost convention except as

disclosed in the accounting policies below. The accounting policies set out below, where

applicable to the Entity, have been applied consistently to all periods presented in these

financial statements, unless otherwise stated.

Standards of GRAP effective for the reporting period:

GRAP ref. Description GRAP ref. Description

GRAP 1* Presentation of Financial

Statements GRAP 16* Investment Property

GRAP 2* Cash Flow Statements GRAP 17* Property, Plant and Equipment

GRAP 3*

Accounting Policies, Changes

in Accounting Estimates and

Errors

GRAP 18 Segment reporting

GRAP 4* The effects of Changes in

Foreign Exchange Rates GRAP 19*

Provisions, Contingent Liabilities

and Contingent Assets

GRAP 5* Borrowing Costs GRAP 21* Impairment of Non-cash-

generating Assets

GRAP 6* Consolidated and Separate

Financial Statements GRAP 23

Revenue from Non-exchange

Transactions (Taxes and

Transfers)

GRAP 7* Investments in Associates GRAP 24

Presentation of Budget

Information in Financial

Statements

GRAP 8* Interests in Joint Ventures GRAP 25 Employee benefits

GRAP 9* Revenue from Exchange

Transactions GRAP 26

Impairment of Cash-

generating Assets

GRAP 10* Financial Reporting in

Hyperinflationary Economies GRAP 27*

Agriculture (replaced GRAP

101)

GRAP 11* Construction Contracts GRAP 31 Intangible Assets (replaced

GRAP 102)

GRAP 12* Inventories GRAP 100*

Non-current Assets Held for

Sale and Discontinued

Operations


GRAP 13* Leases GRAP 103 Heritage Assets

GRAP 14* Events after the Reporting Date GRAP 104 Financial Instruments

GRAP 105 Transfers of functions between

entities under common control

*As revised

Standards of GRAP that may be used in developing an accounting policy:

GRAP ref. Description

GRAP 32 Service concession arrangements: Grantor

GRAP 108 Statutory receivables

Standards of GRAP that may be used to disclose information in the financial

statements:

GRAP ref. Description

GRAP 20 Related Party Disclosure*

* For the current financial year and consistent with previous years, IPSAS 20 was used

for related party disclosures.

The preparation of financial statements in conformity with GRAP requires

management to make judgements, estimates, and assumptions that affect the

application of policies and reported amounts of assets and liabilities, income and

expenses.

The estimates and assumptions are based on historical experience and various other

factors that are believed to be reasonable under the circumstances, the results of

which form the basis of making judgements about carrying values of assets and

liabilities that are not readily apparent from other sources. Actual results may differ

from these estimates. The estimates and underlying assumptions are reviewed on an

ongoing basis. Revisions to accounting estimates are recognised in the year in which

the estimate is revised if the revision affects only that year or in the year of the

revision and future years if the revision affects both current and future years.

1.1.2 The cash flow statement can only be prepared in accordance with the direct

method.

1.1.3 Specific information has been presented separately on the statement of

position such as:

(a) Taxes and transfers payable;

(b) Trade and other payables from non-exchange transactions.




GRAP 106 Transfers of functions between entities not under common control

GRAP 107 Mergers


1.2. PRESENTATION CURRENCY

The functional currency of the entity is South African Rand. These annual financial

statements are presented in South African Rand. All amounts have been rounded to

the nearest thousand (1 000) Rand.

1.3. GOING CONCERN ASSUMPTION

These annual financial statements are prepared on a going concern basis.

1.4. REVENUE

Revenue is measured at the fair value of the consideration received or receivable.

Revenue is recognised when it is probable that future economic benefits or service

potential will flow to the entity and when the amount of revenue can be reliably

measured, and specific criteria have been met for the entity‟s activities. Revenue

from the rendering of services is recognised in surplus or deficit in proportion to the

stage of completion of the transaction at the reporting date.

The amount is not considered to be reliably measurable until all contingencies

relating to the transaction have been resolved.

1.4.1 Revenue from non-exchange transactions

1.4.1.1 Unconditional grants

An unconditional grant is recognised in revenue when the grant becomes

receivable.

1.4.1.2 Conditional grants and receipts

Revenue received from conditional grants, donations and funding are recognised

as revenue to the extent that the entity has complied with any of the criteria,

conditions or obligations embodied in the agreement. To the extent that the criteria,

conditions or obligations have not been met, a liability is recognised.

Interest earned on investments is treated in accordance with grant conditions. If it is

payable to the grantor it is recorded as part of the liability and if not, it is recognised

as interest earned in the statement of financial performance.

Grants that compensate the entity for expenses incurred are recognised in surplus or

deficit on a systematic basis in the same periods in which the expenses are

recognised.








1.4.1.3 Services in-kind

Services in-kind are services provided by individuals to entities, without charge, but

may be subject to stipulations. Public entity staff provide valuable support to the

entity in achieving its objectives; however, the service provided cannot be

measured reliably and therefore it is not recognised in the statement of financial

performance or statement of financial position.

The nature of the service is disclosed in the notes to the financial statements, related

parties.

1.4.2 Revenue from exchange transactions

Revenue received from interest on investments and current bank account.

1.5. FOREIGN CURRENCIES

Transactions denominated in foreign currencies are translated at the rate of

exchange ruling on the transaction date. Monetary items denominated in foreign

currencies are translated at the rate of exchange ruling at the reporting date. Gains

or losses arising on translation are charged against surplus/deficit.

1.6 EXPENDITURE

1.6.1 Financial transactions in assets and liabilities

Debts are written off when identified as irrecoverable. Debts written off are limited to

the amount of savings and /or under spending of appropriated funds. The write off

occurs at year end or when funds are available.

No provision is made for irrecoverable amounts but amounts are disclosed as a

disclosure note.

All other losses are recognised when authorisation has been granted for the

recognition thereof.

1.6.2 Fruitless and wasteful expenditure

Fruitless and wasteful expenditure is recognised as an asset in the statement of

financial position until such time as the expenditure is recovered from the responsible

person or written off as irrecoverable in the statement of financial performance.

1.6.3 Irregular expenditure

Irregular expenditure is recognised as expenditure in the statement of financial

performance.


If the expenditure is not condoned by the relevant authority it is treated as an asset

until it is recovered or written off as irrecoverable.

1.6.4 Transfers and subsidies

Transfers and subsidies are recognised as an expense when the final authorisation for

payment is effected on the system (by no later than 31 March of each year).

1.7. FINANCIAL INSTRUMENTS

The financial instruments of the entity are categorised as either financial assets or

liabilities.

1.7.1 Financial assets

A financial asset is any asset that is cash or a contractual right to receive cash. The

entity has the following types of financial assets as reflected on the face of the

statement of financial position or in the notes thereto:

Cash and cash equivalents

In accordance with GRAP 104, the financial assets of the entity are classified as

follows into the categories allowed by this standard:

Type of financial Asset Categorised in terms of GRAP 104

Cash and cash equivalents Loans and receivables

1.7.1.1 Loans and receivables

Loans and receivables are recognised initially at cost which represents fair value.

After initial recognition, financial assets are measured at amortised cost, using the

effective interest method less an allowance for impairment.

They are included in current assets, except for maturities greater than 12 months,

which are classified as non-current assets.

1.7.2 Financial liabilities

A financial liability is a contractual obligation to deliver cash or another financial

asset to another entity. The financial liabilities of the entity are trade and other

payables as reflected on the face of the statement of financial position and the

notes thereto.

There are two main categories of financial liabilities, the classification based on how

they are measured. Financial liabilities may be measured at:

Fair value through surplus or deficit; or

Amortised cost





Financial liabilities that are measured at fair value through surplus or deficit are

stated at fair value, with any resulted gain or loss recognised in the statement of

financial performance. Any other financial liability should be classified as financial

liabilities that are not measured at fair value through surplus or deficit and are initially

measured at fair value, net of transaction costs. Other financial liabilities are

subsequently measured at amortised cost using the effective interest method, with

interest expense recognised on an effective yield basis.

1.8. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

The entity makes estimates and assumptions concerning the future. The resulting

accounting estimates will, by definition, seldom equal the related actual results.

Estimates and judgements are continually evaluated and are based on historical

experience and other factors, including expectations of future events that are

believed to be reasonable under the circumstances. The estimates and assumptions

that have a significant risk of causing a material adjustment to the carrying amounts

of assets and liabilities within the next financial year are discussed below.

1.8.1 Provision for impairment of receivables

An estimate for the impairment of receivables is made when collection of the full

amount is no longer probable. The provision for impairment debt shall be calculated

on trade receivables only. The total impairment provision of the entity shall be

calculated either by individual debtor or at least per risk category.

1.9. VAT & POSSIBLE EXEMPTIONS

The entity is exempt from VAT registration. However, if any funding is received that

requires the entity to register as a VAT Vendor, such application will be lodged.








Figures in Rand

2015

R’000

2014

R’000

2. Cash and cash equivalents

Cash and cash equivalents consist of:

Bank balance 304 224

304

224

Credit quality of cash at bank and short term deposits, excluding cash on hand

Cash and cash equivalents comprise cash and short-term, highly liquid investments

that are held with registered banking institutions with maturities of three months or

less and that are subject to insignificant interest rate risk, the carrying amount of

these assets approximates to their fair value.

3. Payables from exchange transactions

Trade payables 58 5

58 5

Trade and other payables are classified as a financial liability. The carrying amount

of trade and other payables transactions approximate their fair value.

4. Revenue

4.1 Revenue from non-exchange transactions

Transfers and Subsidies received 221 210

Other operating income – Rebate: audit fees 30 57

251 267

4.2 Revenue from exchange transactions

Interest Income

14

11

265

278

5. Audit fees

External audit 122 107

122

107





Figures in Rand

2015

R’000

2014

R’000

6. Cash generated from operations

Surplus before taxation 27 28

Adjustments for:

Interest received (14) (11)

Changes in working capital:

Trade and other receivables - -

Trade and other payables 53 (43)

66

(26)

7. Administrative expenses

Advertising 5 -

Bank charges 1 1

Entertainment 21 16

Stationery and printing 2 4

29

21

8. Members fees

Barker M. 2 2

Chetty R. Prof. 5 6

De Stadler M. 3 2

Fransman W. 2 2

Fredericks I. 1 2

Olivier M. 3 3

Ralarala M. Dr. 3 1

Theys H. 2 2

Wyngaard H. 1 2

22

22





Figures in Rand

2015

R’000

2014

R‟000

9. Other operating expenses

Language promotion projects* 20 43

Printing & publications * 35 49

Subscriptions 4 -

Translations - 2

Travel & subsistence 5 6

64 100

10. Related parties

Relationships

Primary funder Department of Cultural Affairs and Sport

Strategic partner Western Cape Cultural Commission

Strategic partner Heritage Western Cape

Secondary funder National Treasury

Nature of relationship

Officials of the Department of Cultural Affairs and Sport in the Western Cape fulfill

the executive and administrative functions associated with the Western Cape

Language Committee.

The entity occupies the accommodation of the Department of Cultural Affairs and

Sport and has access to the use of their assets and security service provided by the

Department of Community Safety.

National Treasury subsidised the audit fees of the Western Cape Language

Committee.

Related party transactions

Income received from related parties

Department of Cultural Affairs and Sport 221 210

National Treasury 30 57

11. Risk Management

Market risk

The entity‟s activities expose it to a variety of financial risks: market risk (fair value

interest rate risk, cash flow interest rate risk), credit risk and liquidity risk.

The entity is not exposed to market risk, due to it being required to settle creditors

within 30 days of receiving an invoice as required by the treasury regulations and the

PFMA.


2015 2014

Figures in Rand R’000 R’000

Liquidity risk

Liquidity risk is the risk that the entity will not be able to meet its financial obligations

as they fall due. In terms of its borrowing requirements, the entity ensures that

adequate funds are available to meet its expected and unexpected financial

commitments. All outstanding accounts payable balances are due within 30 days of

the reporting date.

Sensitivity analysis

At 31 March 2015, if the interest rates on variable rate financial instruments had been

1% higher/lower with all other variables held constant, post tax profit for the year

would have been R2 255 higher/lower.

Interest rate risk

The entity‟s risk profile consists of fixed and floating rate loans and bank balances

which exposes the entity to fair value interest rate risk and cash flow interest rate risk

and can be summarized as follows:

Financial Assets

Trade and other receivables are at a fixed rate. Management manages interest rate

risk by negotiating beneficial rates on floating rate loans and where possible using

fixed rate loans.

Management also has a policy balancing the interest on asset loans with the interest

payable on liabilities.

Cash flow interest rate risk

Financial Current Due in less

than one

year

Due in

one to

two

years

Due in

two to

three

years

Due in

three

to four

years

Due

after

five

years

Instrument

Normal credit terms

Cash in current

banking institutions - 304 - - - -

Trade and other

payables - (58) - - - -

Extended credit terms - - - - - -

Net amount -

246 - - - -

Past due but not - - - - - -

provided for





2015 2014

Figures in Rand R’000 R’000

Credit risk

Credit risk refers to the risk that the counterparty will default on its contractual

obligations resulting in financial loss to the entity. The entity has adopted a policy of

only dealing with creditworthy parties.

Credit risk consists mainly of cash deposits, cash equivalents, derivative financial

instruments and trade debtors. The entity only deposits cash with major banks with

high quality credit standing and limits exposure to any one counter-party.

No credit limits were exceeded during the reporting period, and management does

not expect any losses from non-performance by these counterparties.

Maximum exposure to Credit Risk

The entity‟s exposure to credit risk with regards to loans and receivables is limited to

the amounts on the balance sheet.




IKOMITI YEELWIMI YENTSHONA KOLONI – INGXELO YEMALI KA – 2014/15 2

ISIQULATHO

ISIGABA A: IINKCUKACHA JIKELELE .......................................................................................................................... 3

1 IINKCUKACHA JIKELELE ZEQUMRHU LOLUNTU ............................................................................................. 4

2 ULUHLU LWEZIFINYEZO ...................................................................................................................................... 4

3 IMBULAMBETHE KASIHLALO ............................................................................................................................. 5

4 ISISHWANKATHELO SONEGUNYA LOKUNIKA INGXELO .............................................................................. 7

5 INGXELO YOXANDUVA NOKUQINISEKISA UKUCHANEKA KWENGXELO YONYAKA ............................... 8

6 ISISHWANKATHELO ESICWANGCISIWEYO .................................................................................................... 9

6.1 Umbono .................................................................................................................................................. 9

6.2 Umnqophiso ........................................................................................................................................... 9

6.3 Iimpawu zentsulungeko ....................................................................................................................... 9

6.4 Iinjongo ezijoliswe kwiziphumo ezicwangcisiweyo ......................................................................... 9

7 AMAGUNYA OMTHETHO NAMANYE ............................................................................................................. 9

8 UBUME BESEBE ................................................................................................................................................. 11

ISIGABA B: IINKCUKACHA ZOMSEBENZI ................................................................................................................. 12

1 INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZICWANGCISWE KWANGAPHAMBILI ................... 13

2 UKUHLAHLELWA KWEEMEKO ........................................................................................................................ 13

2.1 Imo yonikezelo lweenkonzo .............................................................................................................. 13

2.2 Imo yequmrhu loluntu ........................................................................................................................ 13

2.3 Iinguqu eziphambili zotshintsho kuphuhliso lomgaqo-nkqubo kwakunye nowiso-mthetho . 13

2.4 Iinjongo ezijolise kwiziphumo ezicwangcisiweyo .......................................................................... 13

3 IINKCUKACHA ZOMSEBENZI NGOKWENKQUBO / NGOKOMSEBENZI / NGOKWENJONGO .............. 15

4 UKUQOKELELWA KWERHAFU ........................................................................................................................ 15

4.1 Utyalo-mali olukhulu mo yonikezelo lweenkonzo ....................................................................... 135

ISIGABA C: ULAWULO LUKARHULUMENTE ............................................................................................................... 16

1 INTSHAYELELO ................................................................................................................................................. 17

2 IIKOMITI ZOMSEBENZI ...................................................................................................................................... 17

3 ISIGQEBA ESISEMAGUNYENI ......................................................................................................................... 17

4 IKOMITI YEELWIMI YENTSHONA KOLONI ...................................................................................................... 17

5 ULAWULO LOKUSEMNGCIPHEKWENI .......................................................................................................... 21

6 ICANDELO LOLAWULO LWANGAPHAKATHI .............................................................................................. 21

7 UPHICOTHO LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO ZINCWADI ................................................ 21

8 UKUHAMBELANA NEMITHETHO NEMIGAQO .............................................................................................. 22

9 URHWAPHILIZO NOBUQHOPHOLOLO ......................................................................................................... 22

10 UKUNCIPHISA UKUBA NEDOLO ..................................................................................................................... 23

11 INDLELA YOKUZIPHATHA ................................................................................................................................ 23

12 IMIBA YEMPILO, YOKHUSELEKO NEYOKUSINGQONGILEYO ..................................................................... 23

13 UNOBHALA WENKAMPANI/WEBHODI ......................................................................................................... 23

14 UXANDUVA LOLUNTU ..................................................................................................................................... 23

15 INGXELO YOPHICOTHO-ZINCWADI ............................................................................................................. 24

ISIGABA D: ULAWULO LWEZABASEBENZI ................................................................................................................. 25

1 INTSHAYELELO ................................................................................................................................................. 26

2 AMANANI OKONGAMELA EZABASEBENZI .................................................................................................. 26

ISIGABA E: IINKCUKACHA ZEMALI ........................................................................................................................... 27

1 INGXELO YOMPHICOTHI-ZINCWADI JIKELELE KWIPALAMENTE YEPHONDO LENTSHONA KOLONI

KWIKOMITI YEELWIMI YENTSHONA KOLONI ................................................................................................ 28

2 INKCAZO YEMEKO YEMALI ............................................................................................................................ 29

3 INKCAZO YENDLELA ESEBENZE NGAYO IMALI ........................................................................................... 30

4 INKCAZO YEENGUQU KWII-ASETHI SELE ZITSALIWE EZINYE IIMALI ........................................................... 31

5 INKCAZO YOKUSETYENZISWA KWEMALI .................................................................................................. 32

6 INKCAZO YOKUTHELEKISWA KOHLAHLOLWABIWO-MALI KUNYE NEZONA ZIXA-MALI......................... 33

7 UKULUGELELANISWA KWEZONA ZIXA-MALI NGOKUTHELEKISWAYO KUNYE NEZONA ZIXA-MALI

KWIINKCAZO ZEMALI ..................................................................................................................................... 34

8 AMANQAKU KWIINKCAZO ZONYAKA ZEMALI .......................................................................................... 35


ISIGABA A: IINKCUKACHA JIKELELE


1 IINKCUKACHA JIKELELE ZEQUMRHU LOLUNTU

IGAMA ELIBHALISWE NGALO IKomiti yeeLwimi yeNtshona Koloni

UBUME BEQUMRHU IQumrhu loLuntu

UBUME BEMISEBENZI NEMISEBENZI EPHAMBILI Ukubek‟esweni ukusetyenziswa kweelwimi ezintathu

ezisemthethweni zeNtshona Koloni; ukubek‟esweni

ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni;

nokunika iingcebiso kuMphathiswa wePhondo nonoxanduva

lwemicimbi yeelwimi neBhodi yeeLwimi yoMzantsi Afrika

(iPanSALB) kwimiba yeelwimi echaphazela iphondo.

INOMBOLO ELIBHALISWE NGALO Ayikho

IDILESI ABAKUYO 3rd floor, Protea Assurance Building

Greenmarket Square

Cape Town

8001

IDILESI YEPOSI Private Bag X9067

Cape Town

8000

IINOMBOLO ZOMNXEBA 021 483 9677

IINOMBOLO ZEFEKSI 021 483 9673

IDILESI YE-IMEYILE [email protected]

IDILESI YEWEBHUSAYITHI www.westerncape.gov.za

ABAPHICOTHI-ZINCWADI BANGAPHANDLE UMphicothi-zincwadi Jikelele woMzantsi Afrika

IBANKI ELIYISEBENZISAYO Nedbank

UNOBHALA WENKAMPANI/IBHODI Ayikho

2 ULUHLU LWEZIFINYEZO

AFS Annual Financial Statements

DCAS Department of Cultural Affairs and Sport

D: ERM Directorate Enterprise Risk Management, Department of the Premier

DotP Department of the Premier

ERM Enterprise risk management

ERMCOM Enterprise Risk Management Committee

GRAP Generally Recognised Accounting Practice

King III King Report on Corporate Governance, 2009

MEC Member of the (Provincial) Executive Council

NTPSRMF National Treasury Public Sector Risk Management Framework

PanSALB Pan South African Language Board

PERSAL Personnel Salary System

PFMA Public Finance Management Act, 1999

PLCs Provincial language committees

PRAESA Project for the Study of Alternative Education in South Africa, University of Cape Town

RWOPS Remunerative Work Outside the Public Service

SASL South African Sign Language

SCOPA Standing Committee on Public Accounts

WCG Western Cape Government

WCLC Western Cape Language Committee

mailto:[email protected]



3 IMBULAMBETHE KASIHLALO

Amalungelo eelwimi angundoqo kwindlela abantu abaphila ngayo kuzo zonke

iinkalo zobomi naphakathi koluntu olukhululekileyo. Ngoko ke ilungelo leelwimi

alahlukanga kumanye amalungelo oluntu. Xa engekho la malungelo oko kuthetha

ukuba xa engekho la malungelo kukho ucalucalulo. Kungenxa yoku ke iKomiti

yeeLwimi yeNtshona Koloni isebenzela ukufezekisa umsebenzi wayo:

okukubek‟esweni ukusetyenziswa kweelwinmi ezintathu ezisemthethweni (isiAfrikansi,

isiNgesi nesiXhosa) nokunika iingcebiso kuMphathiswa wePhondo neBhodi yeeLwimi yoMzantsi Afrika (iPanSALB) kwimiba yeelwimi kwiphondo.

IKomiti yeeLwimi iziqaphele iindlela ezininzi zokuchaza ukuba yintoni ilungelo

leelwimi, ingqininisa kwilungelo lokwazi nokuthatha inxaxheba ngokugcweleyo

kuluntu oluthetha iilwimi ezininzi. Umzekelo wezinto ezinokwenziwa kukunika intetho,

kuquka amaxwebhu aya eluntwini afumaneke ngazo zontathu iilwimi ezisemthethweni zephondo,

kubekwe izalathisi kwiindawo nakumaziko oluntu abhalwe ngazo zontathu iilwimi ezisemthethweni,

kusetyenziswe iilwimi zephondo kusasazo kukhuthazwe nokukufunda ngazo zonke iilwimi kuquka

noLwimi lokuThetha ngeZandla loMzantsi Afrika.

Ingxaki ngolwimi elinobunganga nelo licinizelekileyo kukuba elo linobunganga liyabanqanda abantu

ukuba bangasebenzi ngokukhululekileyo nangempumelelo kwezemfundo nasekuhlaleni. Ukuvela

kwesiNgesi njengolwimi elinobunganga kurhulumente, kusasazo, kwimfundo ephezulu nakuluntu oko

kuqatshelwe, ngokuhambelana nokuba iilwimi ezingaqatshelwayo „kuzwelonke‟ zihamba ziphelelwe

lixesha zingabinabo ubunganga nomgangatho ophakamileyo njengezinye iilwimi. Kufanele

kuqatshelwe ukuba nangona uMzantsi Afrika uneelwimi ezilishumi elinanye ezisemthethweni nje akukho

siqinisekiso sokuba abasebenzisi bezi lwimi banalo ilungelo leelwimi: apho iilwimi zabo zibonakala njalo

okanye abasebenzisi bazo bevuna iziqhamo zokusebenzisa ngokukhululekileyo iilwimi zabo kuluntu

olukhululekileyo. Umsantsa ophakathi kweelwimi ezithethwa luluntu nolwimi lobunganga

olusetyenziswayo kwimfundo noluntu udala ubunzima obukhulu bokwakha nokugcina inkululeko yeli

xesha isebenza kokukuko.

Umngeni esijongene nawo ngoku kwiphondo ngulowo wokudiliza imiqobo ebangela ukuba uluntu

lungakwazi ukuthatha inaxheba kwizinto ezithile kuba zingakwazi ukuthetha iilwimi ezinobunganga.

Amatyala angenisiwe apho abantu ingakumbi abo basuka kuluntu ebeluhlelelekile ngaphambili,

behlangana nobunzima kumaziko ezempilo, kwizikhululo zamapolisa, i-arhente zentlalontle yoluntu

namasebe karhulumente, ngenxa yokuba amagosa karhulumente awafumenanga uqeqesho

olusisiseko lokukwazi ukuthetha iilwimi zabantu ababanika iinkonzo. Ezi meko zingasombululeka

ngokuba sikuqonde ukuthethwa kweelwimi ezininzi kuluntu olulwimi-ninzi, abasebenzi baxhotyiswe

ngezakhono zokuthetha ezinye iilwimi ngenjongo zokusa inkonzo ebantwini abakwilizwe

elikhululekileyo. Le miqobo kufanelwe ibonwe njengeyophula ilungelo lomntu ukuba abantu abakwazi

ukufumana iinkonzo zabo ngeelwimi zabo kuba iilwimi zabo zijongelwe phantsi.

Uqwalaselo olumandla kufanele lwenziwe olumalunga nolwimi olongezelelweyo kufanele lwenziwe

ezikolweni ngenjongo yokuphakamisa ukusetyenziswa kweelwimi ezininzi. Ubuhlakani beKomiti

yeeLwimi neprojekthi ekhuthaza ukuthethwa kweelwimi ezininzi iNal‟ibali ngowona mzekelo ucacileyo

nendlela esizibophelele ngayo njengendlela eya empumelelweni kwimfundo nengqiqo eyiyo,

nokwenza izinto zibelula kwimpilo yasekuhlaleni yokukhuthazwa kokuthethwa kwezinye iilwimi

ngabantu abatsha. Kuyachulumancisa kwakhona ukwazi ukuba iMbasa yephondo ebalulekileyo

kaNeville Alexander ukuba yaphunyelelwa yiKusasa Project, ngemisebenzi yabo yobuchule

yokufundisa abantwana bamabanga aphantsi ngokusebenzisa iilwimi okukumgangatho ophezulu.

Uluntu kufanele luqinisekise ukuba imfundo enikezwa abantwana yileyo ikumgangatho ophezulu

womgaqo-siseko wokuphakamisa ukuthethwa kweelwimi ezininzi. Ukuba phantsi komgangatho

wemfundo kubantwana besikolo ingakumbi abo basuka kwiindawo ezihluphekayo nebezihlelelekile

ngaphambili, oko kuvisa intliziyo ebuhlungu kakhulu. Kufanele singavumi ukuba ilahlelwe bucala indima

ebelulekileyo yokufundisa iilwimi: oko kudodobalisa ukuphuhla nempumelelo yabantwana bethu.

Eli xesha ibilixesha apho mna njengoSihlalo belinempumelelo lekomiti enemisebenzi. Ndichulumancile

kukuthenjwa ngurhulumente wephondo kwakunye namalungu ekomiti. Ndiwuqaphele kakhulu

umsebenzi omhle owenziwa yiNkonzo yeeLwimi yeSebe leMicimbi yeNkcubeko neMidlalo, ingakumbi

ngokunika ingqalelo kumgaqo-nkqubo weelwimi kwimisebenzi yeCandelo loGuqulelo, uHlelo noToliko

kunye neCandelo loPhunyezo loMgaqo-nkqubo weeLwimi. Umsebenzi wenu uqinisekisa ukuba uluntu

lwaseNtshona Koloni luyazifumana iinkonzo ngelwimi ezintathu ezisemthethweni. Ndikuqaphela

ngokuzingca ukuphakanyiswa koLwimi lokuThetha ngeZandla loMzantsi Afrika ngokuthi kwenziwe

iinkqubo zokwazisa nemisebenzi yokuphuhlisa olu lwimi. Enkosi kakhulu kumalungu ekomiti ngokuzinikela

Njing. Rajendra Chetty


nangokuba ngamaqabane emsebenzini ngexesha lam lokuba ngusihlalo nangokuzinikela kwenu

kumalungelo eelwimi abo bonke abantu beNtshona Koloni.

“If you talk to a man in a language he understands, that goes to his head. If you talk to him in

his own language that goes to his heart.” Nelson Mandela

_____________________

UNjing. Rajendra Chetty

USihlalo:

IKomiti yeeLwimi yeNtshona Koloni

29 KuCanzibe 2015


4 ISISHWANKATHELO SONEGUNYA LOKUNIKA INGXELO

IKomiti yeeLwimi yeNtshona Koloni (iWCLC) liqumrhu loluntu elisebenza phantsi

kweSebe leMicimbi yeNkcubeko nemiDlalo (iDCAS). Ibhaliswe njengoShedyuli 3,

kwiSigaba C sequmrhu loluntu lephondo ngomhla wo-1 kweyeSilimela 2001

ngokoMthetho iPublic Finance Management Act, ka-1999 (uMthetho 1 ka-1999)

kwaye usungulwe ngokoMthetho iWestern Cape Provincial Languages Act

(uMthetho 13 ka-1998). Ukusebenza kwawo kuhambelana nesicwangciso-qhinga

seminyaka emihlanu kwakunye nesicwangciso sokusebenza sonyaka.

IKomiti yeeLwimi yeNtshona Koloni nesebenzisana neeNkonzo zeeLwimi

elicandelwana leDCAS. Bathe baququzelela isemina yoLwimi lokuThetha

ngeZandla ngoka-2014. Injongo yalo msitho ibikukufakana imilomo nemibutho

yeZithulu nabanye abathathi nxaxheba kuboniswana ngeendlela ezizizo

zokubonelela abasebenzisa uLwimi lokuThetha ngeZandla loMzantsi Afrika

ngeenkonzo ezibafaneleyo apha kwiphondo. Amasebe karhulumente ephondo, imibutho engekho

phantsi korhulumente (NGOs), izikolo zabazizithulu, amaziko emfundo ephezulu kwakunye nooSozilwimi

bathabathe inxaxheba kulo msitho. Ingxelo epheleleyo neneziphakamiso iqulinqiwe kwaye

kwakusungulwa neqelana labamele le mibutho kunyaka-mali ozayo ngenjongo yokuphuhlisa

isicwangciso ekwakusetyenzwa ngaso kuLwimi lokuThetha ngeZandla eNtshona Koloni.

Ukuze kwenziwe igunya elisemthethweni ekwakusetyenzwa ngalo ngenjongo yobek‟esweni uMgaqo-

nkqubo weeLwimi, kwenziwe uphando kwiSebe leNkulumbuso kulo nyaka esihlolwa kuwo. Iziphumo

zoku neziphakamiso zakuqwalaselwa yiKomiti yeeLwimi kwaye iKomiti iyakwenza ezayo iziphakamiso

eziya kwiSebe leNkulumbuso. Unyaka-mali ka-2015/2016 iya kuba ngunyaka weshumi wokuphunyezwa

koMgaqo-nkqubo weeLwimi. Uphando lokubek‟esweni inkqubela yokuphunyezwa komgaqo-nkqubo

luyakwenziwa kuwo onke amasebe karhulumente.

Imali eyabiweyo esuka kwizimali ezivotelweyo ithe yadluliselwa ukusuka kwaDCAS isiya kwiKomiti

yeeLwimi ukuze loo mali yenze imisebenzi yekomiti. Ukwabiwa kwezimali ilawulwe kakuhle

ngokwemimiselo ebimiselwe ukusebenzisa loo mali.

Ixesha lokusebenza le Komiti yeeLwimi liyaphela ngomhla wama-31 eyeThupha 2015. Indlela eyazisa

uluntu yokuchonga amanye amalungu sele iqaliwe kwaye imizamo eyiyo yokwenziwa ukuqinisekisa

ukuba abaziZithulu bayamelwa.

_______________________________

Jane Moleleki

OneGunya lokuNika iNgxelo:

IKomiti yeeLwimi yeNtshona Koloni

29 kuCanzibe 2015

Jane Moleleki


5 INGXELO YOXANDUVA NOKUQINISEKISA UKUCHANEKA KWENGXELO YONYAKA

Ngokolwazi lwam nakoko ndikholelwa kuko, ndiqinisekisa oku kulandelayo:

Zonke iinkcukacha neemali ezichazwe kwingxelo yoNyaka zizizo ngokweNgxelo yeMali

yoNyaka ephicothiweyo nguMphicothi-zincwadi Jikelele.

Ingxelo yoNyaka igqibelele, ichanekile kwaye akukho zinto zikhutshiweyo.

Ingxelo yoNyaka ilungiswe ngokwezikhokelo ezikwingxelo yoNyaka njengoko zikhutshwe

nguNondyebo weSizwe.

Ingxelo yeMali yoNyaka (Isigaba E) ilungiswe ngokwemigangatho yeGRAP eya kwiKomiti

yeeLwimi eNtshona Koloni.

Onegunya lokunika ingxelo unoxanduva lokwenza amalungiselelo eengxelo zemali zonyaka

nezigqibo ezithathiweyo ngezi nkcukacha.

Onegunya lokunika ingxelo unoxanduva lokuseka nokuphumeza inkqubo yolawulo

lwangaphakathi olwenzelwe ukubonelela ngesiqinisekiso esifanelekileyo ngokunyaniseka

nokuthembeka kweenkcukacha zomsebenzi, iinkcukacha zezabasebenzi neeNgxelo zeMali

zoNyaka.

Abaphicothi-zincwadi bangaphandle bayabandakanywa ukuvakalisa uluvo lwabo

oluzimeleyo ngeeNgxelo zeMali zoNyaka.

Ngokoluvo lwam, le ngxelo yoNyaka ibonakalisa imisebenzi, iinkcukacha zomsebenzi, iinkcukacha

zezabasebenzi nemicimbi yemali yeKomiti yeeLwimi yeNtshona Koloni kunyaka-mali ophela ngomhla

wama-31 kweyoKwindla ngowama-2015.

Ozithobileyo

________________________________

Jane Moleleki

Onegunya lokunika ingxelo kwiKomiti yeeLwimi yeNtshona Koloni

29 KuCanzibe 2015

__________________________


USihlalo weKomiti yeeLwimi yeNtshona Koloni

29 KuCanzibe 2015


6 ISISHWANKATHELO ESICWANGCISIWEYO

6.1 Umbono

Ukuxhotyiswa kwabo bonke abantu baseNtshona Koloni ngokolwimi; ukukhuthazwa kokunikwa

kwesidima somntu ngokuhlonela iilwimi zabanye nokukhuthaza ukuthethwa kweelwimi ezininzi.

6.2 Umnqophiso

Ukuhlola ukusetyenziswa kweelwimi ezintathu ezisemthethweni zaseNtshona Koloni; ukuhlola

ukuphunyezwa koMgaqo-nkqubo weeLwimi zaseNtshona Koloni; nokucebisa uMphathiswa wePhondo

[ilungu (lePhondo) leBhunga lesiGqeba] elinikwe umsebenzi wokujongana nemiba yolwimi neBhodi

yeeLwimi zaseMzantsi Afrika (PanSALB) kwimiba yeelwimi echaphazela iphondo.

6.3 Iimpawu zentsulungeko

Ukunyaniseka, ukuba noxanduva, ukuzinikela emsebenzini, ukwazi ukuphendula nokukhathala.

6.4 Iinjongo ezijoliswe kwiziphumo ezicwangcisiweyo

Ukuhlola ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni nokubonelela ngeengcebiso

ezifanelekileyo kuMphathiswa wePhondo nakwiPanSALB.

7 AMAGUNYA OMTHETHO NAMANYE

IKomiti yeeLwimi yeNtshona Koloni (WCLC) isekwe ngokoMthetho weeLwimi zePhondo leNtshona

Koloni, ka-1998 (uMthetho we-13 ka-1998). I-WCLC ihlelwe kwiCandelo lesi-3, Isigaba C seziko loluntu

lephondo ngomhla woku-1 kweyeSilimela ngowama-2001 ngokoMthetho woLawulo lweeMali zoLuntu,

ka-1999 (uMthetho woku-1 ka-1999).

IziGunyaziso zoMgaqo-siseko

Icandelo Uxanduva ngqo lweKomiti yeeLwimi yeNtshona Koloni ukuqinisekisa

ukuhambelana nemithetho

UMgaqo-siseko waseMzantsi Afrika ka-1996

ICandelo le-6(3) nele-(4):

Ulwimi

IKomiti yeeLwimi yeNtshona Koloni (WCLC) ngokwemithetho neminye

imiqathango, kufuneka ilawule kwaye ihlole ukusetyenziswa kweelwimi

ezisemthethweni. Zonke iilwimi ezisemthethweni kufuneka zilingane kwaye

kufuneka zithathwe ngokulinganayo. I-WCLC, nentsebenziswano neSebe

leMicimbi yeNkcubeko nemiDlalo (DCAS), linoxanduva lokuhlola nokuvavanya

ukuphunyezwa koMgqo-nkqubo weeLwimi zePhondo leNtshona Koloni,

owamkelwe ngo-2005, kwaye kufuneka inike ingxelo kwiNdlu yowiso-mthetho

yePhondo leNtshona Koloni ngokwegunya layo kanye ngonyaka ubuncinane,

nokuxhasa iKomiti ngenkxaso yezolawulo nezimali.

ICandelo lama-30: Ulwimi

nenkcubeko

I-WCLC iququzelela amathuba okuba abantu baseNtshona Koloni basebenzise

amalungelo eelwimi zabo nenkcubeko yabo ngokweenkqubo neeprojekthi

abazenzayo nabazixhasayo.

ICandelo lama-31: Uluntu

oluneenkcubeko, iinkolo

neelwimi

I-WCLC kufuneka iqinisekise ukuba iinkqubo neeprojekthi ziyazihlonela iinkcubeko

ezahlukeneyo zabantu baseNtshona Koloni.

ICandelo lama-41: Imimiselo

yorhulumente

onentsebenziswano

nonxibelelwano lweenkalo

zikarhulumente

ezisebenzisanayo

I-WCLC isebenzisana nazo zonke iinkalo zikarhulumente ukusebenza

ngokwegunya labo.

IsiCwangciso sesi-4: Iindawo

ezisebenzayo zokubanako

kweMithetho ukusebenza

ngaxesha-nye eyeSizwe

neyePhondo

Umgaqo-nkqubo weelwimi nokulawulwa kweelwimi ezisemthethweni kukuba

amalungiselelo eCandelo lesi-6 loMgaqo-siseko lithetha ngokuhambelana

nemithetho yeNdlu yoWiso-mthetho yePhondo leNtshona Koloni:

I-WCLC isebenza kunye neSebe leMicimbi yeNkcubeko neMidlalo nemibutho

enxulumene norhulumente kwimiba yolwimi.


Icandelo Uxanduva ngqo lweKomiti yeeLwimi yeNtshona Koloni ukuqinisekisa

ukuhambelana nemithetho

ICandelo le-195: Inqobo

zentsulungeko nemimiselo

esisiseko elawula ulawulo

lukarhulumente

Amagosa eDCAS anoxanduva lokusebenza ngokwesigunyaziso kwaye iWCLC

kufuneka iqinisekise ukuba izibonelelo zisetyenziswa ngokufanelekileyo, ngendlela

enoqoqosho nangempumelelo. Iinkqubo ezenziwa kwicandelo likarhulumente

kufuneka zenze kuxhamle uninzi ngendlela exabisa kancinci.

Umgaqo-siseko waseNtshona Koloni, ka-1997 (uMthetho woku-1 ka-1998)

ICandelo 5 Ngeenjongo zeWCLC:

Iilwimi ezisemthethweni, iAfikansi, isiNgesi nesiXhosa kufuneka zisetyenziswe; kwaye

ezi lwimi kufuneka zithathwe ngokulinganayo.

I-WCLC kufuneka ihlole ukusetyenziswa koLwimi lweAfrikansi, lwesiNgesi

nolwesiXhosa eNtshona Koloni.

I-WCLC kufuneka kwakho iphumeze imiqathango esebenzayo neqinisekileyo eza

kunceda kuphakanyiswe isimo nokuqhubela phambili ukusetyenziswa kweelwimi

zaseNtshona Koloni apho isidima sazo nokusetyenziswa kwazo kwakufudula

kungabonakali.

IziGunyaziso zoMthetho

Umthetho Isalathisi Uxanduva oluphambili lweWCLC

UMthetho

woLawulo

lweeMali

zikaRhulumente,

ka-1999

Woku-1 ka-

1999

I-WCLC ingenisa iingxelo rhoqo ngekota nangonyaka ngomsebenzi

abawenzileyo neengxelo zemali eziphicothiweyo ngokubhekisele kwiinjongo

ezicwangcisiweyo ekujoliswe kuzo kunyaka-mali ngamnye.

UMthetho

weBhodi

yeeLwimi

zaseMazantsi e-

Afrika, ka-1995

UMthetho

wama-59 ka-

1995

(ICandelo le-

8(a))

UMthetho weBhodi yeeLwimi zaseMazantsi e-Afrika, ka-1995 ubonelela iKomiti

yeeLwimi yePhondo (iiPLC) ukuba isekwe yiPanSALB, okanye iPanSALB inike

ingqalelo kwekhoyo iPLC njengeKomiti yeeLwimi yephondo yePanSALB. I-

PanSALB inika ingxelo ngomsebenzi weWCLC njengomsebenzi wePLC

yeNtshona Koloni. I-WCLC ibonelela iPanSALB ngeengcebiso kwimiba yolwimi

eNtshona Koloni.

UMthetho

weeLwimi

zePhondo

leNtshona Koloni,

ka-1998

UMthetho we-

13 ka-1998

(eNtshona

Koloni)

I-WCLC, phakathi kwezinye izinto, kufuneka:

Ibek‟esweni ukusetyenziswa kolwimi lweAfrikansi, lwesiNgesi nolwesiXhosa

nguRhulumente weNtshona Koloni;

yenze izindululo kuMphathiswa wePhondo nakwiNdlu yoWiso-mthetho

yePhondo ngayo nayiphi na imithetho ecetywayo okanye ekhoyo, izenzo

nomgaqo-nkqubo ochaphazela iilwimi zeNtshona Koloni;

ukukhuthaza imithetho-siseko yokusetyenziswa kweelwimi ezininzi;

ukukhuthaza ukuphuhliswa kweelwimi ebezifudula zihlelelekile;

ukucebisa uMphathiswa wePhondo neKomisihini yeNkcubeko eNtshona

Koloni ngemiba ephathelele neelwimi kwiPhondo; kunye

nokucebisa iPanSALB ngemiba ephathelele neelwimi eNtshona Koloni.

UMthetho

wokuSetyenziswa

kweeLwimi

eziseMthethweni,

ka-2012

UMthetho we-

12 ka-2012

Isebe ngalinye likarhulumente wesizwe, iziko loluntu lesizwe neshishini

likarhulumente wesizwe kufuneka:

lenze umgaqo-nkqubo wolwimi oluchaza malunga neelwimi

ezisemthethweni ezintathu eliza kuzisebenzisa ngokweenjongo

zikarhulumente;

lichaze ukuba liza kunxibelelana njani noluntu olusebenzisa ulwimi

lokuThetha ngezandla okanye olunye ulwimi olusemthethweni olungelulo

olusetyenziswa lisebe, liziko loluntu okanye lishishini likarhulumente

oluchazwe kumgaqo-nkqubo walo wolwimi; kunye

nokukhuthaza ukuhlonelana ngendlela elinganayo nokuthathwa

ngokulinganayo kweelwimi ezisemthethweni, kunye nokuququzelela

ukufikelela kwiinkonzo nakwiinkcukacha zabo.

UMphathiswa wesizwe onoxanduva lwemiba yeelwimi unokuseka amaqonga

eengxoxo oorhulumente abasebenzisanayo ngokusetyenziswa kweelwimi

ezisemthethweni ukuququzelela, ukulungelelanisa nokuhlola ukuphunyezwa

kwemigaqo-nkqubo yolwimi.


Umthetho Isalathisi Uxanduva oluphambili lweWCLC

UMthetho iSouth

African

Language

Practitioners‟

Council Act, ka-

2014

UMthetho we-

8 ka-2014

Xa uMthetho iSouth African Language Practitioners‟ Council Act imiselwe, iya

kuba namagunya, amanye alawo magunya iya kuba kukubhalisa

ngokuselungelweni ooSozilwimi nokumisela indlela yokuziphatha kwabo

nokumisela indlela yokusebenza kooSozilwimi.

Izigunyaziso zoMgaqo-nkqubo

Umgaqo-nkqubo Inkcazo

Isakhelo soMgaqo-nkqubo

woLwimi weSizwe (ka-2003)

Lo mgaqo-nkqubo ubonelela ngesakhelo sesizwe sezicelo zamalungiselelo

ezigunyaziso zoMgaqo-siseko nezomthetho kuzo zonke iinkalo zikarhulumente,

kuquka neKomiti yeeLwimi yeNtshona Koloni. Ikwabeka imithetho-siseko

nokuphunyezwa kwezicwangciso ekufuneka zilandelwe.

UMgaqo-nkqubo weeLwimi

weNtshona Koloni

(upapashwe kwiGazethi

yePhondo njengePN 369/2001

yomhla wama-27 kweyeNkanga

ngowama-2001)

I-WCLC Inyanzeleke ihlole ukuphunyezwa kwalo mgaqo-nkqubo.

8 UBUME BESEBE

UMPHATHISWA WESEBE LEMICIMBI YENKCUBEKO

NEMIDLALO

INTLOKO YESEBE

IGOSA ELINIKA INGXELO

ISEKELA MLAWULI

UMNCEDISI-MLAWULI

OONOBHALA

IGOSA ELIYINTLOKO

LEZIMALI

INKXASO YEQUMRHU

LOLUNTU YICFO

IKOMITI YEELWIMI YENTSHONA

KOLONI

IKOMITI YESIGQEBA

IKOMITANA YOMGAQO-

NKQUBO WEELWIMI

IKOMITANA YOHLAHLELO NOPHANDO


ISIGABA B: IINKCUKACHA ZOMSEBENZI


1 INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZICWANGCISWE KWANGAPHAMBILI

UMphicothi-zincwadi Jikelele waseMzantsi Afrika wenza imigaqo efanelekileyo yophicothi-zincwadi

kwiinkcukacha zomsebenzi ukuqinisekisa ngokugqitywa kophicotho-zincwadi. Ukugqitywa kophicotho-

zincwadi ngomsebenzi kuthelekiswa neenjongo ezicwangciswe kwangaphambili ziqukise kwingxelo

yabalawuli, kukho izinto ezifunyanisiweyo ezichazwe phantsi kwesihloko seenjongo ezicwangciswe

kwangaphambili kwiNgxelo zecandelo leminye imithetho neemfuno zomthetho kwingxelo yoMphicothi

zincwadi.

Jonga kwiphepha lama-27 kwiNgxelo yengxelo yoMphicothi zincwadi, epapashwe kwisigaba E:

Iinkcukacha zeMali.

2 UKUHLAHLELWA KWEEMEKO

2.1 Imo yonikezelo lweenkonzo

Nangona iMithetho emibini emalunga neelwimi, uMthetho i-Use of Official Language Act, ka-2012

(uMthetho 12 ka-2012) noMthetho iSouth African Language Practitioners Council Act, ka-2014

(uMthetho 8 ka-2014), ayikhange ikuchaphazele ngqo ukusebenza kweKomiti yeeLwimi, le mithetho

idale imeko yokwazisa kwimiba emalunga nokusetyenziswa kweelwimi kunikezelo lweenkonzo

zikarhulumente. Amasebe kazwelonke, amaqumrhu oluntu kazwelonke namashishini oluntu

kazwelonke ngoku anyanzelekile ukuba asungule amacandelo eelwimi aze asebenzise nemigaqo-

nkqubo yeelwimi.

2.2 Imo yequmrhu loluntu

Le komiti ilawulayo iphelelwa lixesha ngomhla wama-31 kweyeThupha 2015. IKomti yeeLwimi entsha

yokonyulwa ngokoMthetho olawulayo.

2.3 Iinguqu eziphambili zotshintsho kuphuhliso lomgaqo-nkqubo kwakunye nowiso-mthetho

NgokoMthetho i-Use of Official Languages Act, ka-2012, amasebe kazwelonke, amaqurhu oluntu

kazwelonke namashishini oluntu kazwelonke acelwa ukuba apapashe uyilo lwemigaqo-nkqubo yawo

ukuze ukuntu luhlomle kuyo oko kwenzeke ekupheleni kwenyanga kaTshazimpuzi 2015. Lo mthetho

awuwachaphazeli amaphondo kodwa uMphathiswa kazwelonke onoxanduva lwemicimbi yeelwimi

wokusebenzisa ingqiqo eyiyo ukusungula iiforam zamasebe ezimalunga nemicimbi yeelwimi. UMthetho

iSouth African Language Practitioners‟ Council Act waphunyezwa ngowe-2014. Xa iBhunga sele

lisungulwe, ezinye zezinto eliyakuba namandla wokuzenza kukubhalisa nokunika oSozilwimi igunya

lokusebenza njengosozilwimi abasemthethweni, ukumisela indlela yokuziphatha kwabo nokumisela

indlela yokusebenza kwabo.

2.4 Iinjongo ezijolise kwiziphumo ezicwangcisiweyo

Injongo ecwangcisiweyo yeWCLC kukuhlola nokuphumeza uMgaqo-nkqubo weeLwimi weNtshona

Koloni nokunika iingcebiso ukuququzelela ukuphunyezwa kwale njongo

Zonke iinjongo ebezimiselwe ngokweSicwangciso sokuSebenza soNyaka ziphunyeziwe yiKomiti

yeeLwimi.

Injongo ejolise kwisiphumo

esicwangcisiweyo soku-1

Ukuhlola ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona

Koloni

Ingxelo yeNjongo Ukuququzelela ukuhlolwa kwempumelelo malunga neenjongo

zoMgaqo-nkqubo woLwimi kuRhulumente weNtshona Koloni

nokubonelela ngeengcebiso ezifanelekileyo.

3 IINKCUKACHA ZOMSEBENZI NGOKWENKQUBO / NGOKOMSEBENZI / NGOKWENJONGO

IKomiti yeeLwimi yeNtshona Koloni ikwazile ukuqhuba nokubekesweni uMgaqo-nkqubo weeLwimi

weNtshona Koloni nokwazisa ngeelwimi ezininzi. Isemina ibanjiwe ngeenjongo zokufakana imilomo

nemibutho kunye nabathathi nxaxheba malunga neendlela ezinokusetyenziswa ukumelana neemfuno

zabo basebenzisa ulwimi lokuThetha ngeZandla loMzantsi Afrika eNtshona Koloni. Amasebe

karhulumente, imibutho engekho ngaphantsi kukarhulumente iZikolo zabaziZithulu, amaziko emfundo

ephakamileyo kwakunye noosozilwimi bamasebe karhulumente bebesingathe lo msitho. Amalungu

ephaneli abamba ingxoxo esuka kule mibutho ilandelayo iNational Institute for the Deaf (NID), iSign

Language Education and Development (SLED) kunye neDeaf Federation of South Africa (DeafSA).


Kwashukuxwa imiba ephambili kakhulu nequka umba wokuba abantu abaziZithulu bazimele

ngokwabo bamele neemfuno zabo.

Uphando lokuphunyezwa koMgaqo-nkqubo weeLwimi kwiSebe leNkulumbuso kulo nyaka esikuwo

wohlolo. Ingxelo eneziphakamiso yothunyelwa kuMphathiswa wePhondo kunyaka-mali olandelayo.

IWCLC inegunya lokuxoxa imiba yeelwimi inike neengcebiso kwiPanSALB noMphathiswa wePhondo.

Koko intlanganiso zibanjiwe ngale mihla: 04 kweyeSilimela, 13 kweyeThupha, 12 kweyeNkanga kunye

neyomhla we-11 eyoMdumba 2015. Ikomiti zesigqeba zona zihleli ngomhla we-4 kweyeNkanga 2014

nentlanganiso yobuxhakaxhaka bale mihla yabanjwa kweyoKwindla 2015. IKomitana ejongene

nemicimbi yomgaqo-nkqubo weelwimi yahlala ngowe-9 kweyeKhala 2014 nolwe-4 kweyeKhala 2015.

Ezi ntlanganiso zijongene phakathi kwezinye izinto indlela yokwenza izinto yophando olungophunyezo

lomgaqo-nkqubo weelwimi nokufumana umntu onokwenza loo msebenzi. Intlanganiso edibanisa

zonke iikomitana ibanjiwe ngomhla we-12 kweyeNkanga 2015.

Iphulo lokuthethwa kweelwimi ezinini latshintshwa lasebenza njengelinika ingcebiso kuguqulelo nohlelo

lencwadana kaNal‟ibali esasazwa kulo lonke iphondo.

Injongo ecwangcisiweyo

Injongo

eCwangcisiwe

yo

Okona

kuPhunyeziwe

yo ngowama-

2013/14

Ekujoliswe kuko

okuCwangcisiwe

yo ngowama-

2014/15

Okona

kuPhunyeziwe

yo ngowama-

2014/15

Ukunxaxha koko

kuJoliswe kuko

okuCwangcisiwe

yo kokona

kuPhunyeziweyo

ngowama-

2014/15

Uluvo

ngokunxax

ha

Ukubekw‟esweni

nokucebisa

ukuphunyezwa

koMgaqo-

nkqubo

weeLwimi

weNtshona

Koloni

11 14 14 - -

Izalathisi zomsebenzi ophambili, ekujoliswe kuko okucwangcisiweyo nokona kuphunyeziweyo

Isalathisi

soMsebenzi

Okona

kuPhunyeziwe

yo ngowama-

2013/14

Ekujoliswe kuko

okuCwangcisiw

eyo ngowama-

2014/15

Okona

kuPhunyeziwe

yo ngowama-

2014/15

Ukunxaxha koko

kuJoliswe kuko

okuCwangcisiw

eyo kokona

kuPhunyeziweyo

ngowama-

2014/15

Uluvo

ngokunxax

ha

Inani

lophando/lamap

hulo okwazisa

uluntu ngonyaka

abek‟esweni

ukuphunyezwa

koMgaqo-nkqubo

weeLwimi

weNtshona Koloni

1 3 3 - -

Ukupapashwa

kwengxelo

yoNyaka yeWCLC

1 1 1 - -


Isalathisi

soMsebenzi

Okona

kuPhunyeziwe

yo ngowama-

2013/14

Ekujoliswe kuko

okuCwangcisiw

eyo ngowama-

2014/15

Okona

kuPhunyeziwe

yo ngowama-

2014/15

Ukunxaxha koko

kuJoliswe kuko

okuCwangcisiw

eyo kokona

kuPhunyeziweyo

ngowama-

2014/15

Uluvo

ngokunxax

ha

Ukucebisa

uMphathiswa

wePhondo,

iKomishini

yeNkcubeko

yeNtshona Koloni

neBhodi yeeLwimi

yoMzantsi Afrika

ngemiba yeelwimi

ngokweengxelo

neengxoxo

ezihlalelwa

kwiintlanganiso

zekota

9 10 10 - -

Isicwangciso sokulwa imiba yokusebenza nganeno kunokuba bekufanelwe

Akukho msebenzi unganeno kunalowo bekufanelwe wenziwe oye wafunyaniswa kunyaka ekwenziwe

ngawo ingxelo.

Utshintsho koko kujoliswe kuko okucwangcisiweyo

Akukho lutshintsho olwenziwe kunyaka ekwenziwe ngawo ingxelo.

Ukunxulumanisa umsebenzi nohlahlo lwabiwo-mali

Inkqubo/umsebenzi/injon

go

2014/15 2013/14

Ulwabiwo

-mali

Eyona

nkcith

o

Ukuchitha

(ngaphezulu)

/ nganeno

Ulwabiwo

-mali

Eyona

nkcith

o

Ukuchitha

(ngaphezulu)

/ nganeno

R’000 R’000 R’000 R’000 R’000 R’000

Iimpahla neenkonzo 233 238 (5) 222 293 (71)

Iyonke 233 238 (5) 222 293 (71)

4 UKUQOKELELWA KWERHAFU

Imithombo

yengeniso

2014/15 2013/14

Ulwabiwo-

mali

Eyona

nkcitho

Ukuchitha

(ngaphezulu)/

nganeno

Ulwabiwo-

mali

Eyona

nkcitho

Ukuchitha

(ngaphezulu)/

nganeno

R’000 R’000 R’000 R’000 R’000 R’000

Ukugqithiselwa

kweentlawulo 221 221 - 210 210 -

Enye ingeniso 12 44 32 12 68 56

Iyonke 233 265 32 222 278 56

4.1 Utyalo-mali olukhulu

Alukho.


ISIGABA C: ULAWULO LUKARHULUMENTE


1 INTSHAYELELO

Ulawulo lukarhumente, nolawulo lomngcipheko kunye nokusebenza imimiselo oko kuzintsika ezintathu

ezisebenza kunye ukuze kuqinisekiswe ukuba iQumrhu loLuntu liyazifezekisa iinjongo zalo. Ukusebenza

ngokwemigaqo-nkqubo yeQumrhu loLuntu, imimiselo, imithetho nemimiselo nemisela ulawulo

lukarhulumente oluluqilima nolwaziwa njengesiseko esisiso sempumelelo yeQumrhu loLuntu.

Le ngxelo inika konke okumalunga nenkqubo zolawulo zikarhulumente ezimiselwe kwiQumrhu loLuntu.

2 IIKOMITI ZOMSEBENZI

Iikomiti zePalamente yePhondo eziye zongamela iWCLC yiKomiti esigxina yoKhuseleko loLuntu,

eyeMicimbi yeNkcubeko neMidlalo neKomiti esigxina yee-Akhawunti zikaRhulumente (SCOPA).

Ikomiti esisigxina yee-Akhawunti zoLuntu

Umhla

wokumanyelwa

koku

Umba oqwalaselwayo

4 EyeNkanga 2014 Ingxelo enikwa nguMphicothi-zincwadi Jikelele neKomiti yoPhicotho-zincwadi kwiNgxelo

yoNyaka yeKomiti yeeLwimi yeNtshona Koloni

18 EyoMdumba

2015

Ukwandlalwa kwengxelo yekota yoku-1, 2 neye-3 yeKomiti yeeLwimi yeNtshona Koloni

10 EyoKwindla 2015 Ulwandlalo lwe-APP nolwabiwo-mali lweKomiti yeeLwimi yeNtshona Koloni kunyaka-mali ka-

2015/16

3 ISIGQEBA ESISEMAGUNYENI

Iingxelo ezisibhozo zemali nezo zingezizo iinkcukacha zeMali zingeniswe kwisiGqeba esisemaGunyeni

kulo nyaka kwenziwa ngawo uhlolo

Ingxelo yoMsebenzi wekota 31 kweyeKhala 2014, 31 eyeDwarha 2014, 31 eyoMqungu 2015 neyama- 30

kuTshazimpuzi 2015.

Ingxelo yobekosweni

yasenyakeni

31 EyeKhala 2014, 31 eyeDwarha 2014, 31 eyoMqungu 2015 neyama- 30

kuTshazimpuzi 2015.

4 IKOMITI YEELWIMI YENTSHONA KOLONI

Ukubaluleka kwayo nenjongo yayo

Zonke iilwimi ezisemthethweni kufuneka zifane kwaye ziphathwe ngokulinganayo. IKomiti yeeLwimi

yeNtshona Koloni, ngentsebenziswano neSebe leMicimbi yeNkcubeko neMidlalo, linoxanduva

lokuhlola nokuvavanya ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni kwaye

kufuneka inike ingxelo kwiPalamente yePhondo leNtshona Koloni kanye ngonyaka ubuncinane.

Indima

Umthetho weeLwimi wePhondo leNtshona Koloni, ka-1998, ubonelela ukuba iWCLC kufuneka, phakathi

kwezinye izinto:

ihlole ukusetyenziswa kweAfrikansi, isiNgesi nesiXhosa nguRhulumente weNtshona Koloni;

yenze izindululo kuMphathiswa wePhondo nakwiPalamente yePhondo ngomthetho

ocetywayo okanye okhoyo, izenzo nomgaqo-nkqubo ojongene ngqo okanye ngendlela

engekho ngqo nolwimi eNtshona Koloni;

ikhuthazwe imithetho-siseko yokusetyenziswa kweelwimi ezininzi;

ikhuthaze ukuphuhliswa kweelwimi ebezifudula zingasiwa so;

ukucebisa uMphathiswa wePhondo neKomishini yeNkcubeko yeNtshona Koloni ngemiba

ephathelele nolwimi kwiPhondo; kunye

nokucebisa iPanSALB ngemiba yolwimi eNtshona Koloni.

Umqulu weBhodi

IKomiti yeeLwimi yeNtshona Koloni ayinawo umqulu osemthethweni kodwa inikwa isikhokelo

nguMthetho iWestern Cape Provincial Languages Act (uMthetho 13 ka-1998).


Ubume beKomiti yeeLwimi yeNtshona Koloni

Igama Isikhundla

(ngokoBume

beBhodi

yeZiko

loLuntu)

Umhla

abekwe

ngawo

Umhla

ayeke

ngawo

Iziqinisekiso anazo Apho agqwesa khona Umlawuli

weBhodi

Ezinye iiKomiti Inani

leentlanganiso

ezihlalelweyo

UMartin

Barker

Ilungu 1

kweyoMsintsi

2012

n/a BA Hons English;

University Education

Diploma (English and

Afrikaans)

Ukufundisa isiNgesi

kumgangatho wamabanga

aphezulu.

n/a IKomitana

yokuphumeza

uMgaqo-nkqubo

woLwimi

4

UMarguerite

Briers de

Stadler

Ilungu 1

kweyoMsintsi

2012

n/a BA, Higher Education

Diploma; Specialist

Diploma for People

with Disabilities;

Diploma in Translation;

MPhil

Igosa lesiGqeba: Vriende van

Afrikaans; liLungu: Afrikaanse

Taalraad; liLungu leKomiti

yoLawulo nomseki

weXhosAfrika Network

Afrikaanse

Taalraad

IKomitana

yokuphumeza

uMgaqo-nkqubo

woLwimi

6

UNjing.

Rajendra

Chetty

Usihlalo 1

kweyoMsintsi

2012

n/a PhD English Education;

MA South African

Literature; MBA

Umphandi kwezokufunda

nezolwimi, ingakumbi

kwimfundo ngesiNgesi; iLungu

leBhunga: kwi-English

Academy of Southern Africa.

n/a Isigqeba

seKomitana

yokuphumeza

uMgaqo-nkqubo

woLwimi

IKomitana

yoPhando

neyoHlahlelo

7

UWillem

Fransman Ilungu

1

kweyoMsintsi

2012


Laboratory Animal

Technology

Yimbongi epapashe imibongo;

umbhali wamabali

amafutshane; umbhali

walawo oonomathotholo

naweqonga; umbalisi-mabali;

umququzeleli wokubhala

usebenzisa izakhono.

n/a IKomitana

yokuphumeza

uMgaqo-nkqubo

woLwimi

2

Dr Izak

Fredericks

Ilungu 1

kweyoMsintsi

2012

n/a BA (Public Admin), LLB

(UWC), LLM (Harvard),

LLD (University of the

Western Cape)

Author: early language policy

for the Department of Justice

and Constitutional

Development; LLD thesis: "The

protection of languages and

of language rights in the South

African Constitution".

n/a IKomitana

yoPhando

neyoHlahlelo

2


Igama Isikhundla

(ngokoBume

beBhodi

yeZiko

loLuntu)

Umhla

abekwe

ngawo

Umhla

ayeke

ngawo

Iziqinisekiso anazo Apho agqwesa khona Umlawuli

weBhodi

Ezinye iiKomiti Inani

leentlanganiso

ezihlalelweyo

UMaria

Olivier

Usekela sihlalo 1

kweyoMsintsi

2012

n/a MA Afrikaans and

Netherlands

specialising in

translation and

Afrikaans language

acquisition; secondary

teaching diploma

Ilungu: Afrikaanse Taalraad;

Ilungu: kwiKomiti yesiGqeba,

weXhosAfrika Network;

UMlawuli: weWestern Cape

Labour Trust; Owayesakuba

lilungu: yeBhodi yeeLwimi

yeSizwe yesiBhulu;

wayesakuba liGosa lesiGqeba

eliPhezulu: leStigting vir

Bemagtiging deur Afrikaans

n/a IKomitana

yokuphumeza

uMgaqo-nkqubo

woLwimi

7

UGqr

Monwabisi

Ralarala

Ilungu 1

kweyoMsintsi

2012

n/a D Litt (African

Languages); MA

(African Languages);

BA Honours; Post

graduate Diploma:

Applied Language

Studies; Higher

Diploma in Education

Umququzelelo woLwimi

kwiZiko: eCape Peninsula

University of Technology;

uphuhliso lolwimi;

Umququzeleli wezixhobo

zokufundisa iilwimi ezininzi

(kuquka nezixhobo zamajelo

amaninzi) ngentsebenziswano

neengcali zezifundo

Umkomishina

weeNkundla

zamaLungelo

oLuntu

kwezoLwimi

IKomitana

yoPhando

neyoHlahlelo

6

UHendrik

Theys Ilungu

1

kweyoMsintsi

2012

n/a Doctorate: "Algemene

Taalwetenschap"

(Utrecht, Netherlands);

BA; Higher Diploma in

Education, BEd

Ofundisa ulwimi nomhlohli

wolwimi, Trustee: Stigting vir

Bemagtiging deur Afrikaans;

ilungu lesiGqeba: Afrikaanse

Taalraad

yePanSALB IKomitana

yoPhando

neyoHlahlelo

4

UMaletsatsi

Wotini Ilungu

1

kweyoMsintsi

2012

n/a Diploma in Labour

Law; Certificate in

facilitation, conflict

and management

Umcebisi wkezolawulo

kummandla weenkcubeko

ezininzi

n/a IKomitana

yokuphumeza

umgaqo-nkqubo

woLwimi

0

UHeindrich

Wyngaard Ilungu

1

kweyoMsintsi

2012


Journalism; Certificate

in Project

Management

Owayesakuba ngumhleli

omkhulu: kwiDie Burger and

Rapport; Umbhali

opapashileyo wamabali

namanqaku; Owayesakuba

lilungu lesigqeba: Afrikaanse

Skrywersvereniging; Usekela

sihlalo: Suidooster Kunstefees

Suidoosterfees

Media 24

Rachel‟s Angels

Trust

Collection

Museum

IKomitana

yoPhando

neyoHlahlelo

1


Iikomiti

Ikomiti Inani leentlanganiso

ezibanjiweyo

Inani lamalungu Amagama amalungu

Iintlanganiso ezipheleleyo 4 10 UGqr. Monwabisi Ralarala

UGqr. Izak Fredericks

UMaria Olivier

UHendrik Theys

UHeindrich Wyngaard


UMartin Barker

UMarguerite Briers de Stadler

UWillem Fransman

UMaletsatsi Wotini

Isigqeba 2 2 UNjing. Rajendra Chetty

Maria Olivier

IKomitana yoPhando

neyoHlahlelo

1 5 UNjing. Rajendra Chetty

UGqr. Izak Fredericks

UHendrik Theys

UHeindrich Wyngaard

UGqr. Monwabisi Ralarala

IKomitana

yokuPhunyezwa

koMgaqo-nkqubo

woLwimi

3 6 UNjing. Rajendra Chetty

UMartin Barker

UMarguerite Briers de Stadler

UWillem Fransman

UMaletsatsi Wotini

UMaria Olivier

Ukuhlawulwa kwamalungu eWCLC

Kukonke okuzuzwayo ngomsebenzi ngabo baziziphatha-mandla nokweminye imithetho namanye amaziko kuchazwa

nguMphathiswa wezeMali kwiSetyhula kaNondyebo wePhondo. Umlinganiselo kaSihlalo yi-R381 ngeyure, okaSekela-

sihlalo yi-R258 ngeyure ze amalungu ibeyi-R218 ngeyure.

Igama

Umvuzo

R’000

Enye imbuyekezo

(intlawulo

yezothutho

nokunye)

R’000

Iyonke

R’000

M Barker 2 1 3

R Chetty 5 1 6

B de Stadler 3 1 4

W Fransman 2 - 2

I Fredericks 1 - 1

M Olivier 3 - 3

M Ralarala 3 1 4

H Theys 2 1 3

H Wyngaard 1 - 1

Iyonke 22 5 27


5 ULAWULO LOKUSEMNGCIPHEKWENI

Onegunya lokunika ingxelo (AA) yeQumrhu loLuntu uthatha uxanduva lokuphumeza ulawulo lokusemngciphekweni

loShishino (ERM) ngokweSakhelo solawulo lokusemngciphekweni kwiCandelo likaRhulumente likaNondyebo weSizwe

(PSRMF) neCandelo lolawulo lokusemngciphekweni loShishino (D:ERM) kwiSebe leNkulumbuso (DoTP) ubonelela

ngeenkonzo zenkxaso ecwangcisiweyo kwiQumrhumloLuntu.

Ngokuhambelana neSakhelo solawulo lokusemngciphekweni kwiCandelo likaRhulumente likaNondyebo weSizwe

(PSRMF) nokuqhubela phambili ulawulo lokusemngciphekweni kwiQumrhu loluntu, uRhulumente weNtshona Koloni

(WCG) wamkele uMgaqo-nkqubo we-ERM ochaza phandle iinjongo ziphela zeWCG malunga ne-ERM. Iqumrhu

loluntu ithathele kulo isicwangciso-qhinga se-ERM esiphunyezwe ligosa elinika ingxelo ngowe-17 eyeKhala 2014, kunye

nesicwangciso sokuphumeza se-ERM, saphunyezwa ligosa wlinika ingxelo ngomhla we-18 kuCanzibe 2014.

IsiCwangciso soPhunyezo se-ERM nesiqalileyo ukusetyenziswa ngumgaqo-nkqubo we-WCG REM nesicwangciso-

qhinga se-ERM sequmrhu loluntu nesichaza indima nenxaxheba ethathwa lulawulo nabasebenzi ukulawula

umngcipheko kwiQumrhu loLuntu.

IQumrhu loLuntu lihlole imingcipheko ebalulekileyo nenokuthi ibe nobuzaza ekuphunyezweni kweenjongo zombini

zesicwangciso-qhinga nezo zomngcipheko weenkqubo, kokwekota nganye. Imingcipheko iqwalaselwe ngokohlobo

eyenzeka ngayo nomonakalo owenzayo (ezenzekelayo neyenziwayo) nezinye izinto ezithomalalisayo ekuvunyelenwe

ngazo ukucutha umngcipheko ude uye kumgangatho ovumelekileyo. Imingcipheko emitsha okanye evelayo

iqatshelwe kuhlolo ngokwekota.

IQumrgu loLuntu lisungule iKomiti yoLawulo loShishino oluseMngciphekweni (ERMCO) ukuncedisana negosa elinika

ingxelo ukuba likwazi ukusebenza imisebenzi elinoxanduva lwayo nemalunga nolawulo lomngcipheko. IKomiti

isebenza ngaphantsi kwemiqathango yokusebenza ephunyezwe liGosa elinika iNgxelo elikwiSebe leMicimbi

yeNkcubeko neMidlalo oko kusenziwa ngomhla we-17 kweyeKhala 2014. I-ERMCO iziphumezile izicwangciso-qhinga

neenkqubo ezibhalisiweyo ezinomngcipheko nekuphakanyiswe ukuba kuthathwe amanyathelo apho kuyimfanelo

khona.

IKomiti yoPhicotho-zincwadi inikeza uhlolo oluzimeleyo lweenkqubo zeQumrhu zolawulo lomngcipheko. IKomiti

yoPhicotho-zincwadi yanikwa ingxelo yekota ye-ERM kwakunye nenkcukacha zomngcipheko kwakunye neerejista

ukuze benze indima yabo ezimeleyo yohlolo. Uhlolo lweKomiti yoPhicotho-zincwadi eenkqubo zolawulo

lomngcipheko zihambelana nenkqubela yophunyezo lwesiCwangciso soPhunyezo soNyaka se-ERM nesicwangciso-

qhinga somngcipheko esijoliswe kwiQumrhu kwakunye neendlela zesicwangciso-qhinga zokulwa imingcipheko

ehambelana nayo.

6 ICANDELO LOLAWULO LWANGAPHAKATHI

Uxanduva lwalowo unegunya lokunika ingxelo ukuqhubeka lihlola livavanya ulawulo lwangaphakathi ukuqinisekisa

ukuba imisebenzi yolawulo ekhoyo iyasebenza, inempumelelo kwaye ayifihli nto kwaye ihlengahlengiswa rhoqo xa

kuyimfuneko. Ukuphumeza oku, iintlanganiso zolawulo oluphambili zekota noMphicothi-zincwadi Jikelele, nabalawuli

benkqubo beSebe leMicimbi yeNkcubeko neMidlalo noMphathiswa wePhondo. Le yinkqubo eqhubekayo

ukuqinisekisa ukuba iSebe lifumana uphicotho-zincwadi olungenachaphaza.

7 UPHICOTHO LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO ZINCWADI

Uphicotho-zincwadi lwangaphakathi lubonelela ngolawulo lweenkonzo ezizimeleyo, zesiqinisekiso esineenjongo

nezokunika iingcebiso esenzelwe ukongeza ixabiso nokuphucula imisebenzi yeQumrhu. Kufuneka lincedise iQumrhu

ukufezekisa iinjongo ngokuza neendlela eziqhuba kakuhle nezilungileyo ukuvavanya nokuphucula impumelelo

yoLawulo, uLawulo lokuseMngciphekweni neenkqubo zoLawulo. Le misebenzi ilandelayo iphambili yenziwa malunga

noku:

Ukuhlola nokwenza izindululo ezifanelekileyo zokuphucula inkqubo yolawulo ukuphumeza iinjongo zeQumrhu;

Ukuvavanya ukwanelisa nempumelelo kunye nokuba negalelo ekuphuculeni inkqubo yolawulo

lokusemngciphekweni;

Ukuncedisa iGosa eliNika iNgxelo ukugcina ulawulo olunempumelelo nolusebenzayo nokwenza izindululo

zokuqhubela phambili nokuphucula oku.

Ezi ziqinisekiso zilandelayo bezivunyiwe kwisiCwangciso soPhicotho-zincwadi sangaPhakathi soNyaka-mali ka-

2014/2015:

UPhicotho zincwadi olusebenzisa ubuxhakaxhaka bale mihla: SLIMS & PASTEL

Ukuphunyezwa koMgaqo-nkqubo weeLwimi weNtshona Koloni

Ikomiti yophicotho-zincwadi isekwe njengeebhodi ezongameleyo, kubonelelwa ngokongamela okuzimeleyo

nolawulo, Ulawulo lokusemngciphekweni neenkqubo zolawulo kwiQumrhu, okuquka ukongamela noxanduva

olunxulumene noku:

Umsebenzi wophicotho-zincwadi ngaphakathi;

Umsebenzi woPhicotho-zincwadi ngaphandle (njengoko wenziwe nguMphicothi-zincwadi Jikelele

waseMzantsi Afrika);


Ukucwangcisa iimali nokunika iingxelo zequmrhu;

Umgaqo-nkqubo wocwangciso-mali wequmrhu;

Ukuphengulula ulawulo loMphicothi-zincwadi Jikelele waseMzantsi Afrika nengxelo yophicotho zincwadi;

Ukuphengulula uhlolo lwasenyakeni lwequmrhu;

Ulawulo lokusemngciphekweni kwiqumrhu;

Ulawulo lwangaphakathi;

Iinjongo ezicwangciswe kwangaphambili;

Iindlela zokuziphatha nophando lwasenkundleni.

Le theyibhuli engezantsi inika iinkcukacha ngamalungu ekomiti yophicotho-zincwadi:

Igama Iziqinisekiso anazo Olwangaphakathi

okanye

lwangaphakathi

Ukuba

sesangaphakathi

sesiphi isikhundla

akuso kwisebe

Umhla

angene

ngawo

Umhla

ayeke

ngawo

Inani

leentlanganiso

aye kuzo

UMnu

Ronnie

Kingwill

BCom, CTA, CA(SA) Lwangaphandle N/a 01

EyoMqungu

2013

N/a 8

UMnu

Mervyn

Burton

B Compt; B Compt

(Hons); CA(SA) Lwangaphandle

N/a 01

EyoMqungu

2012

01

EyoMqungu

2015

(Ithuba

lesibini)

N/a 8

UNksz Judy

Gunther

BCompt , Masters in

Cost Accounting,

CIA; AGA; CRMA

Lwangaphandle N/a 01

EyoMqungu

2013

N/a 8

UMnu Louw

van der

Merwe

CA(SA); ACMA; CIA;

CISA; CRMA Lwangaphandle

N/a 01

EyoMqungu

2013

N/a 8

UMnu

Francois

Barnard

BProc, BCompt

(Honours); Postgrad

Diploma in Auditing;

MComm (Tax);

CA(SA)

Lwangaphandle N/a 01

EyoMqungu

2013

N/a 5

8 UKUHAMBELANA NEMITHETHO NEMIGAQO

Iinkqubo, imigaqo-nkqubo neendlela zokwenza zikhona ukuqinisekisa ngokuhambelana nemithetho nemigaqo.

9 URHWAPHILIZO NOBUQHOPHOLOLO

Urhulumente weNtshona Koloni wamkele isiCwangciso sokulwa urhwaphilizo esiqinisekisa ukungahambelani

kwaphela kwePhondo norhwaphilizo nobuqhophololo. Iqumrhu livume isiCwangciso sokuThintela ubuqhophololo

nesicwangciso sokuphumeza ubuqhophololo esiphumeza isiCwangciso sokuThintela ubuqhophololo.

Iinkalo ezahlukeneyo zokuchaza ukurhaneleka korhwaphilizo nobuqhophololo zikhona kwaye zichazwe

ngeenkcukacha kwiNkqubo-qhinga yePhondo yokulwa uRhwaphilizo nesiCwangciso sokuThintela ubuQhophololo

kwiQumrhu. Umtyholwa ngamnye ofunyanwa liCandelo loPhando ngokufumana ubungqina uyashicilelwa

kwiNkqubo yokuLawula iTyala esetyenziswa njengesixhobo solawulo ukuchaza inkqubela eyenziweyo ngamatyala

anxulumene neQumrhu nokunika amanani kwiPhondo neQumrhu. Siyabakhusela abasebenzi abachaze

ukurhaneleka kwezenzo zobuqhophololo, zorhwaphilizo nezokweba ukuba lowo uchaziweyo ukhuselekile (umz.

akenzi ngokwentiyo). Ithuba lokungaziwa linikwa nabani na ofuna ukuchaza izenzo zobuqhophololo, zobusela

nezorhwaphilizo kwaye ukuba benze njalo, amagama abo agcinwa eyimfihlo ngumntu abamchazeleyo.


Xa ubuqhophololo norhwaphilizo sele buqinisekisiwe emva kokuba uphando lugqityiwe, umsebenzi othathe

inxaxheba kwezo zenzo uza kululekwa. Kuyo yonke loo miba, ummeli weWCG oqhuba iinkqubo zoluleko kuza

kufuneka acebise ukugxothwa kwaloo msebenzi uchaphazelekayo. Ngeli xesha ubungqina besenzo solwaphulo-

mthetho bufunyanisiwe, umba wolwaphulo-mthetho uza kuchazwa kwiNkonzo yamaPolisa aseMzantsi Afrika.

Ekupheleni konyaka-mali, akukho miba ebikiweyo emalunga neQumrhu loLuntu.

10 UKUNCIPHISA UKUBA NEDOLO

I-WCLC iqinisekisa ukuba akukho dolo ngokunyanzelisa ukuba abantu bachaze oko bakwenzayo (ifomu yeWCBD4)

iyafumaneka kuye nabani na ongabhaliswanga kwiiNkcukacha zababoneleli ngeenkonzo yeNtshona Koloni. Phambi

kokuba kwenziwe umsebenzi nomboneleli weenkonzo obhalisiweyo kuvimba weenkcukacha, uyajongwa

kuqinisekiswe ukuba i-WCBD4 ayikho ngaphezu konyaka ubudala.

UNondyebo wePhondo uncedisa amaqumrhu anciphise ukuba nedolo apho abanini nabalawuli beenkampani

besebenzela urhulumente weNtshona Koloni. Oku kwenziwa ngokubonelela ngeenkcukacha zePERSAL (Inkqubo

yokuHlawulwa kwabasebenzi) malunga nabasebenzi bakarhulumente ababhaliswe njengabanini okanye abalawuli

beenkampani. Iziko liqinisekisa ukuba abo bantu bafumana ileta yokuba bangawenza umsebenzi ohlawulwayo

ongaphandle komsebenzi wabo (RWOPS) phambi kokwenza umsebenzi.

Iziko alikafumani mntu wenza idolo kubaboneleli beenkonzo. Ukuba elo dolo belifunyanisiwe, umba ubuza kuthathwa

njengomsebenzi woLawulo lwezibobenelo zokusebenza ezinobuqhophololo, emva kophando umboneleli weenkonzo

ebeza kuthathwa “njengongazokhethwa” ukuba ngumboneleli weenkonzo.

11 INDLELA YOKUZIPHATHA

Umgaqo-nkqubo ophunyezwe yiDCAS uquka neWCLC. Injongo yendlela yokuziphatha kukukhuthaza umgangatho

ophezulu wokuziphatha ngendlela echubekileyo emsebenzini. I-WCLC izama ukuhambelana noko kuqulathwe

kwiiNdlela zokuziphatha. Abasebenzi bayaziswa ngendlela yokuziphatha, phakathi kwezinye izinto, ngokuboniswa

kujikeleziswe kufundiswe abasebenzi abatsha ngeSebe. Iindlela zokuziphatha zinikwe bonke abasebenzi

njengesikhumbuzo sokuqhubeka bekhuthaza umgangatho ophezulu weendlela zokuziphatha emsebenzini. Xa oko

kuqulathwe kwiindlela zokuziphatha kusaphulwa, abalawuli basebenzisa indlela yokululeka kangangoko benako.

Ezona zenzo zimbi zisiwa kwiZiko leeNkonzo eziHlanganisiweyo (kwiCandelo eliNxulumene nezabasebenzi) ukuba

ukuqhutywe iinkqubo ezisesikweni zoluleko.

Ukwangeza, amalungu eKomiti yeeLwimi yeNtshona Koloni ayanyanzeleka ukuba atykitye futhi bawulandele

umgaqo wendlela yokusebenza emalunga noxanduva abafanele ukuba balwenze.

12 IMIBA YEMPILO, YOKHUSELEKO NEYOKUSINGQONGILEYO

Umgaqo-nkqubo njengoko uphunyezwe yiDCAS uquka neWCLC. Imiba yempilo nokhuseleko nayo iyaqwalaselwa

ngokwenziwa kohlolo rhoqo ngenyanga kuNdlunkulu weDCAS nohlolo lophicotho-zincwadi lonyaka kuzo zonke

ezinye ii-ofisi. Abalawuli kuzo zonke ii-ofisi baye bachongwa njengabaququzeleli abajongene nokusemngciphekweni

kwimpilo nakukhuseleko, amagosa aququzelela ezokhuseleko, abanika uncedo lokuqala nabalwi mlilo ze

baqeqeshwe.

Ukujonga ukusebenza kwezicimi-mlilo nokwazi ukubaleka xa kusitsha kwenziwa rhoqo ngonyaka kwii-ofisi ezikumbindi

wesiXeko saseKapa ngentsebenziswano neSebe loKhuseleko loLuntu neSebe lolawulo lokusemngciphekweni

kwiiNtlekele kwisiXeko saseKapa nokunika uluvo kuzo zonke iinkqubo ezenziwayo.

Iintlanganiso zempilo nokhuseleko emsebenzini zibanjwa rhoqo ngekota nabalawuli abakumgangatho ophezulu

ukuxoxa ngemiba yempilo, yokhuseleko neyokusingqongileyo.

Ukwenziwa kweenkqubo zokwazisa uluntu ngempilo nokhuseleko ngonyaka zenze abantu abakwiziko bazi ngakumbi

ngoku. Iziko liphumeze inkqubo yolawulo lwenkukuma. Inkukuma iyaqokelelwa ilahlwe rhoqo ngonyaka.

13 UNOBHALA WENKAMPANI/WEBHODI

Akakho.

14 UXANDUVA LOLUNTU

Alukho.


15 INGXELO YOPHICOTHO-ZINCWADI

Siyavuya ukunikezela ngengxelo yemali yonyaka ophela ngomhla wama-31 kweyoKwindla ngowama-2015.

Uxanduva lweKomiti yoPhicotho-xincwadi

Ingxelo yeKomiti yoPhicotho-zincwadi eyenzileyo noxanduva lwayo kwiCandelo lama-51(1)(a) kuMthetho

wokuLawulwa kweeMali zikaRhulumente neMigaqo kaNondyebo 27.1. IKomiti yoPhicotho-zincwadi ikwanike iingxelo

zokuba yamkele iindlela ezizo zokwenza umsebenzi nezisemthethweni njengezo zeKomiti yoPhicotho-zincwadi

nelawula imicimbi yayo ngokuhambelana nemigqaliselo kwaye yenza uxanduva lwayo njengoko luqulathwe apha.

Ukuphumelela koLawulo lwangaphakathi

Iqumrhu lincedwa liSebe leMicimbi yeNkcubeko neMidlalo kwaye akukho kusilela kulawulo lwangaphakathi okuye

kwachazwa kwinqanaba leQumrhu.

Uawulo lonyaka neeNgxelo zokwenziwa kwemisebenzzi yeKota

IQumrhu linike ingxelo ngenyanga nangekota kuNondyebo wePhondo ngokweemfuno zePFMA.

IKomiti yoPhicotho yanelisekile sisiqulatho nobulunga beengxelo zokusebenza nezimali ngekota ezilungiselelwe liGosa

eliNika iNgxelo yeQumrhu kunyaka ophantsi kohlolo.

Ukuvavanywa kweengxelo zeMali zoNyaka

Ikomiti yophicotho-zincwadi yenze oku:

ihlole yaze yaxoxa iiNgxelo zeMali zoNyaka eziphicothiweyo njengoko zichazwe kwingxelo yonyaka

noMphicothi-zincwadi Jikelele woMzantsi Afrika kunye neGosa eliNika iNgxelo;

ihlole iinkqubo zeQumrhu ukuqinisekisa uthotyelo nalapho kufaneleke khona oku kuchaziwe kwiingxelo

zonyaka zezimali

ihlole iinkqubo zeQumrhu ukuqinisekisa ukuthobelana nommiselo nezibonelelo zolawulo;

ihlole ulwazi kwiinjongo ezilungiswe kwakuqala njengoko kuchaziwe kwingxelo yonyaka;

ihlole uhlengahlengiso lwezinto eziziphumo zophicotho zincwadi lweQumrhu loLuntu;

ihlole yaze yathi apho kufanelekileyo yacebisa utshintsho kwingxelo yezimali ekhoyo njengoko ichaziwe

liQumrhu loLuntu kwinyanga ezintandathu eziphela ngomhla wama-30 kweyoMsintsi 2014.

UPhicotho-zincwadi lwangaphakathi

IKomiti yoPhicothi-zincwadi ihlala inenkxalabo ngokubakho kwezibonelelo zophicotho zincwadi lwangaphakathi

ezaneleyo ukuqinisekisa ukuba yonke indawo enomngcipheko ophezulu iyaqwalaselwa. Ezi ndlela zokusebenza

ezidityanisiweyo zakuqhubeka zisetyenziswa ziqwalasele izibonelelo zophicotho zincwadi lwangaphakati kwiindawo

ezinomngcipheko omkhulu.

Ingxelo yoMphicothi-zincwadi Jikelele

Sisihlolile isicwangciso sophunyezo seQumrhu loLuntu siqwalasele imicimbi yophicotho eyayiphakanyiswe kunyaka

odlulileyo kwaye sanelisekile kuba le micimbi ilungisiwe njengoko ichaziwe nguMphicothi-zincwadi Jikelele.

IKomiti yoPhicotho-zincwadi idibene noMphicothi-zincwadi Jikelele neQumrhu loLuntu ukuqinisekisa ukuba akukho

miba ingasonjululwanga esusela kuphicotho olwenziwayo.

IKomiti yoPhicotho-zincwadi iyangqinelana kwaye iyalwamkela uluvo loMpicothi-zincwadi Jikelele woMzantsi Afrika

malunga neengxelo zemali zonyaka, kwaye icebisa ukuba iingxelo zezimali zonyaka eziphicothiweyo mazamkelwe ze

zifundwe kunye nengxelo yoMphicothi-zincwadi Jikelele woMzantsi Afrika.

Umbulelo

IKomiti yophicotho-zincwadi ingathanda ukugqithisa umbulelo wayo kuLawulo lweQumrhu loLuntu, uMphicothi-

zincwadi Jikelele neSebe loQinisekiso ngeMisebenzi ngentsebenziswano nolwazi abalunikezeleyo ukuqinisekisa ukuba

siyayinikezela le ngxelo.

__________________________

Ronnie Kingwill

USihlalo weKomiti yoPhicotho-zincwadi weNtlanganisela yeNtlalo

IKomiti yeeLwimi yeNtshona Koloni: URhulumente weNtshona Koloni

11 kweyeThupha 2015


ISIGABA D: ULAWULO LWEZABASEBENZI


1 INTSHAYELELO

IKomiti yeeLwimi yeNtshona Koloni ichongwe ngomhla woku-1 kweyoMsintsi ngowama-2012 ukuba isebenze iminyaka

emithathu. UMthetho weeLwimi zePhondo leNtshona Koloni, ka-1998 wenza amalungiselelo amalungu alishumi

achongwa kuba kungakhange kubekho ochongiweyo ukuba amele uLwimi lokuThetha ngezandla oye

wafumaneka.

Umdla weelwimi zaseNtshona Koloni zime ngolu hlobo lulandelayo:

IAfrikansi imelwe ngamalungu amane;

isiXhosa simelwe ngamalungu amathathu;

IsiNgesi simelwe ngamalungu amabini; kunye

Nezo lwimi bezifudula zingaselwa so nezo zeli zimelwe lilungu elinye.

Xa sele zizalisiwe izithuba ezikhoyo, iSASL iza kumelwa lilungu elinye.

2 AMANANI OKONGAMELA EZABASEBENZI

La manani achazwe kwingxelo yoNyaka yeSebe leMicimbi yeNkcubeko neMidlalo.


ISIGABA E: IINKCUKACHA ZEMALI


1 INGXELO YOMPHICOTHI-ZINCWADI JIKELELE KWIPALAMENTE YEPHONDO LENTSHONA KOLONI

KWIKOMITI YEELWIMI YENTSHONA KOLONI

Intshayelelo

1. Ndiziphicothile iingxelo zemali zeKomiti yeeLwimi eNtshona Koloni ezibekwe kwiphepha 29 ukuya kwelama-45,

eziquka Ingxelo yobume bemali ukuza kuma ngomhla wama-31 kweyoKwindla ngowama-2015, ingxelo

yokusebenza kwemali, Ingxelo yotshintsho kwii-asethi eziseleyo, ingxelo yokusetyenziswa kwemali nengxelo

yokuthelekiswa kwezona mali nezabiweyo kunyaka ophelayo, kunye namanqaku, aquka isishwankathelo

semigaqo-nkqubo yocwangciso-mali nezinye iinkcukacha ezinika ingcaciso.

Uxanduva lonegunya lokunika ingxelo kwiingxelo zemali

2. OGunyaziselwe ukuba noXanduva unoxanduva lokulungiselela ingxelo engenamkhethe yezi nkcazo zemali

ngokuhambelana neMigangatho yaseMzantsi Afrika yeMisebenzi yoBalo-mali eQwalaselwayo Jilelele (SA

Standards of GRAP), iimfuno zoMthetho waseMzantsi Afrika oyiPublic Finance Management Act, ka-1999

(AUMthetho Nomb. 1 ka-1999) (PFMA) necandelo 19(5) loMthetho weeLwimi zeNtshona Koloni, 1998 (uMthetho

we-13 ka-1998) (WCPLA), nolo lawulo lwangaphakathi njengoko onegunya lokunika ingxelo eqinisekisa ukuba

lubalulekile ukwenza amalungiselelo eengxelo zemali ezikhululekileyo nezingenazimpazamo, nokuba kungenxa

yobuqhophololo okanye yempazamo.

Uxanduva lomphicothi-zincwadi Jikelele

3. Uxanduva lwam kukuvakalisa uluvo ngezi ngxelo zemali ngokubhekisele kuphicotho lwam. Ndilwenzile

uphicotho-zincwadi ngokuhambela neMigangatho weSizwe kuPhicotho-zincwadi. Loo migangatho ifuna ukuba

ndihambelane neemfuno zeendlela zokuziphatha, ndicwangcise ndenze uphicotho-zincwadi ndifumanise

isiqinisekiso esifanelekileyo ukuba ingana iingxelo zemali azinazi izinto ezingafanelekanga na.

4. Uphicotho-zincwadi luquka imigaqo yokusebenza ukufumana ubungqina malunga neemali noko kuchaziweyo

kwiingxelo zemali. Imigaqo ekhethiweyo ixhomekeke kwizigqibo zomphicothi-zincwadi, kuquka ukuvavanywa

koko kusemngciphekweni kwiziphene kuxwebhu lwengxelo yemali, nokuba kungenxa yobuqhophololo okanye

yeempazamo. Ukwenza olo vavanyo loko kusemngciphekweni, umphicothi-zincwadi uqwalasela ulawulo

lwangaphakathi olufanelekileyo lolungiselelo lwequmrhu loluntu kunye nengxelo ngokupheleleyo yeenkcazo

zemali ukuze kwenziwe iinkqubo zophicotho-zincwadi ezifanelekileyo kwezo meko, kodwa ke kungekuko

okwenjongo yokuchaza uluvo ekuphumeleleni kolawulo lwangaphakathi lwequmrhu loluntu. Uphicotho-zincwadi

lukwaquka ukuvavanywa kokufaneleka kwemigaqo-nkqubo yokucwangciswa kwemali esetyenziswayo

nokufaneleka koqikelelo lokucwangciswa kwemali olwenziwe ngabalawuli, kunye nako konke okubonakaliswe

kwingxelo zemali.

5. Ndikholelwa ukuba ubungqina bophicotho-zincwadi endibufumeneyo banele kwaye bufanelekile ukuba ndinike

uluvo ngoko ndikufumanisileyo kuphicotho-zincwadi lwam.

Uluvo

6. Ngokoluvo lwam, iingxelo zemali zibonisa ngokupheleleyo, kuwo onke amaxwebhu, zibonakalisa ubume bemali

beKomiti yeeLwimi yeNtshona Koloni ukuza kuma ngomhla wama-31 kweyoKwindla ngowama-2015, nomsebenzi

wemali nokusetyenziswa kwemali kunyaka ophelileyo, ngokuhambelana neMigangatho yaseMzantsi Afrika

yeGRAP neemfuno zePFMA neWCPLA.

Ingxelo ngezinye iimfuno zomthetho nezolawulo

7. Ngokuhambelana nePublic Audit Act yoMzantsi Afrika, 2004 (uMthetho No. 25 ka-2004) (PAA) nangokwesaziso

jikelele esikhutshiweyo, Ndinoxanduva lokunika ingxelo koku ndikufumanisileyo kwiinkcukacha zomsebenzi

ezichaziweyo ndizithelekisa neenjongo ezicwangciswe kwangaphambili ngeenjongo ezikhethiweyo ezibekwe

kwingxelo yomsebenzi wonyaka, ukungahambelani nomthetho nolawulo lwangaphakathi. Injongo yovavanyo

lwam ibikukuchonga izinto ezifunyenweyo njengoko kuchazwe phantsi kwesihlokwan ngasinye kodwa ingekuko

ukuqokelela ubungqina ukucacisa isiqinisekiso sale micimbi. Ngoko ke, Andivezi uluvo okanye isiphelo kule

micimbi.


Iinjongo zangaphambili

8. Ndenze iinkqubo ukuze ndifumane ubungqina malunga nokuba lulutho kunye nokuthembeka kweenkcukacha

kwingxelo yomsebenzi wenjongo ekheithiweyo elandelayo echazwe kwingxelo yomsebenzi wonyaka yequmrhu

likarhulumente yonyaka-mali ophele ngowama- 31 kweyoKwindla 2015:

Injongo: ukubeka esweni nokucebisa ngokuphunyezwa komgaqo-nkqubo weelwimi zentshona

koloni kwiphepha 13

9. Ndivavanye iinkcukacha zomsebenzi ochaziweyo ndiwuthelekisa nazo zonke iindlela ezibonisa ukuba luncedo

nokuthembeka.

10. Ndivavanye ukuba luncedo nokuthembeka kweenkcukacha zomsebenzi ezichaziweyo ukuqinisekisa ukuba

zihambelana nemithetho-siseko kaNondyebo weSizwe kwingxelo yoNyaka nokuba ingaba umsebenzi

ochaziweyo awutshintshi kwiinjongo ezicwangcisiweyo. Ndenze novavanyo ukuqinisekisa ukuba ingaba izalathisi

noko kujoliswe kuko kuchazwe kakuhle, kuqinisekisiwe, kugqalile, kunokuthelekiswa, kunamaxesha kwaye

kufanelekile, ngokweSikhokelo solawulo iinkcukacha zomsebenzi wenkqubo kaNondyebo weSizwe.

11. Ndihlole ukuthembeka kweenkcukacha zomsebenzi ochaziweyo ukuqinisekisa ukuba zifanelekile, zichanekile

kwaye zigqibelele.

12. Akukhange kubekho naziphi na izinto ezifumanekileyo ezibonakeleyo kwinkcukacha zomsebenzi ezinento

yokwenza nokuba lulutho nokuthembeka kwenkcukacha zomsebenzi ezichaziweyo kule njongo: ukubeka esweni

nokucebisa ngokuphunyezwa komgaqo-nkqubo weelwimi zentshona koloni kwiphepha.

Eminye imiba eyongeziweyo

13. Nangona ndingakhange ndichonge izinto ezifumanekileyo kwinkcukacha zomsebenzi ochaziweyo ngenjongo

ekhethiweyo, ndifuna kuqwalaselwe lo mba ulandelayo:

Impumelelo yoko kujoliswe kuko okucwangcisiweyo

14. Qwalasela ingxelo yonyaka yokwenziwa komsebenzi ekwiphepha le-13 ukuze ufumane ulwazi ngempumelelo

yoko bekujoliswe kuko okugcwangciselwe unyaka lowo.

Ukuthobela imithetho nemimiselo

15. Ndenze iinkqubo ukuze ndifumane ubungqina bokuba iqumrhu loluntu liyithobele imithetho kunye nemimiselo

esetyenziswayo ephathelele kwimiba yemali, ulawulo lwemali kunye neminye imiba efana nayo. Andikhange

ndichonge nayiphi na imeko yokungathobeli ebonakalayo kwimiba ethile kwimithetho nemimiselo engundoqo

esetyenziswayo kwisaziso jikelele esikhutshwe ngokwePAA.

Ulawulo lwangaphakathi

16. Ndiluthathe ulawulo lwangaphakathi njengoluhambelanayo nophicotho-zincwadi lwam, ingxelo yomsebenzi

wonyaka kunye nokuthobela imithetho nemimiselo. Andikhange ndibone zintswelo kulawulo lwangaphakathi.

EKapa

29 July 2015


IKOMITI YEELWIMI YENTSHONA KOLONI

AMANQAKU KWIINKCAZO ZONYAKA ZEMALI

kunyaka ophele ngowama-31 kweyoKwindla yama-2015

2. INKCAZO YEMEKO YEMALI ukususela ngowama-31 kweyoKwindla yama-2015

Amanani ngokweRandi

Amanqaku

2015

R’000

2014

R’000

Ii-ASETHI

Ii-Asethi zangoku

Imali nezinye izinto ezifana nemali 2 304 224

II-ASETHI ZIZONKE 304 224

AMATYALA

Amatyala angoku

Urhwebo nezinye izinto ezihlawulwayo 3 58 5

AMATYALA EWONKE 58 5

II-ASETHI SELE ZITSALIWE EZINYE IIMALI

Intsalela efunyenweyo 246 219

ZIZONKE II-ASETHI SELE ZITSALIWE EZINYE

IIMALI

304

224



IINKCAZO ZEZIMALI ZONYAKA


3. INKCAZO YENDLELA ESEBENZE NGAYO IMALI kunyaka ophele ngowama-31 kweyoKwindla

yama-2015

Amanani ngokweRandi

Amanqaku

2015

R’000

2014

R’000

INGENISO

Ingeniso kuthengiselwano

olungatshintshiselaniyo

4.1 251 267


olutshintshiselanayo

4.2 14 11

INGENISO IYONKE

265

278

INKCITHO

Iimali zophicotho-zincwadi 5 (122) (107)

Iindleko zolawulo 7 (30) (21)

Iimali zamalungu 8 (22) (22)

Ezinye iinkcitho zokusebenza 9 (64) (100)

INKCITHO IYONKE

(238)

(250)

INTSALELA YONYAKA

27

28





4. INKCAZO YEENGUQU KWII-ASETHI SELE ZITSALIWE EZINYE IIMALI

Amanani ngokweRandi

Intsalela

efunyenweyo

R’000

Ulingano

luLonke R’000

Umncono ngowoku- 1 kuTshazimpuzi

wama-1 wama-2013

191 191

Intsalela yonyaka

28

28

Umncono ngowoku-01 KuTshazimpuzi

wama-2014

219

219

Intsalela yonyaka

27

27

Umncono ngowama-31 kweyoKwindla

yama-2015

246

246





5. INKCAZO YOKUSETYENZISWA KWEMALI

Amanani ngokweRandi

Amanqaku

2015

R’000

2014

R’000

Ukusetyenziswa kwemali kwimisebenzi

eyenziweyo

Imali efunyenweyo 221 210

Imali ehlawulwe kubaxhasi nakubasebenzi (155) (236)

Imali eyenziweyo/(esetyenzisiweyo)

ekusebenzeni 6

66 (26)

Inzala efunyenweyo 14 11

Imali engenayo sele zitsaliwe ezinye iimali

/(ephumayo) kwimisebenzi eyenziweyo

80

(15)

Ukwanda kwimali sele kutsaliwe

/(kucutheka) kwimali nezinye izinto ezifana

nemali

80

(15)

Imali nezinye izinto ezifana nemali

ekuqaleni konyaka

224

239

Iyonke imali nezinye izinto ezifana nemali

ekupheleni konyaka

304

224


Inkcazelo

Uhlahlolwabi

wo-mali

nolokugqibe

la

ngokweeR’0

00

Ezona zixa-mali

ngokusekelwe

kuthelekiso

Ngokwee R’000

Umahluko

ngokwe

R’000

Umahluko

ngokwe

%

Ingcaciso yomahluko obonakalayo (ngaphezulu kwe-5%)

INGENISO

Udluliselo noNcediso-mali 221 221 - -

Inye ingeniso esebenzayo 0 30 30 100% Imbuyekezo wemali wophicotho-zincwadi evela kuNondyebo

weSizwe

Ingeniso yenzala 12 14 2 17% Isantya esinyikile sokunyuka kwemali.

INGENISO IYONKE 233 265 32

INKCITHO

Imali yamalungu 44 22 22 50% Iintlanganiso zilungiselweyo usuku oluphelelephelelo kodwa

ziqhuba iiyure ezimbalwa.

Inkcitho yolawulo 38 30 8 21% Indleko zokulawula izinto zokubhala namaphepha nopapasho

Iimali zophicotho-zincwadi 50 122 (72) (144%) Imali yoMphicothi-zincwadi Jikelele idlulile kuhlahlolwabiwo-

mali.

Ezinye iinkcitho

zokusebenza 101 64 37 37% Iprojkethi yelwimi irhoxiselwe kunyaka-mali wama-2016.

INKCITHO IYONKE 233 238 (5)

ISIPHUMO SELE ZITSALIWE

EZINYE - 27 27

Uhlahlo-lwabiwo oluvunyiweyo luquka ixesha eliqala kowoku-1 kuTshazimpuzi wama-2014 ukuya kowama-31 kweyoKwindla yama-2015.

Iinkcazo zemali zilungiselelwa ngokokongezwa kusetyenziswa ukwahlulwa kubume beenkcitho kwinkcazo yendlela esebenze ngayo imali.

Iinkcazo zemali ziyahluka kuhlahlolwabiwo-mali, nto leyo ivunywa ngokusebenzisa ulwahlulo olufanayo. Umahluko ongaphezu kwe-5%

ubonwa njengobalulekileyo kwaye ucaciswa kwiNgxelo yoThelekiso loHlahlolwabiwo-mali kunye neZona zixa ezingentla.

Ulungelelwaniso phakathi kwezona zixa-mali kuthelekiso njengoko kuchaziwe kwinkcazo kuthelekiso lohlahlolwabiwo-mali nesona sixa-mali

kwinkcazo yokusetyenziswa kwemali kwixesha eliphele ngowama-31 kweyoKwindla yama-2015 kuchazwa apha ngezantsi. Iinkcazo zemali

kunye namaxwebhu ohlahlolwabiwo-mali alungiselelwe eli xesha linye. Sikhona isiseko somahluko: uhlahlolwabiwo-mali lulungiselelwa

ngokusekelwe emalini zize iinkcazo zemali sisekelwe kukongezeleka.


AMANQAKU KWIINKCAZO ZEZIMALI ZONYAKA


6. INKCAZO YOKUTHELEKISWA KOHLAHLOLWABIWO-MALI KUNYE NEZONA ZIXA-MALI


AMANQAKU KWIINKCAZO ZEZIMALI ZONYAKA


7. UKULUGELELANISWA KWEZONA ZIXA-MALI NGOKUTHELEKISWAYO KUNYE NEZONA ZIXA-MALI

KWIINKCAZO ZEMALI


Inkcazelo Ukusebenza ngokwe-

R’000

Iyonke

R’000

Esona sixa-mali kuthelekiswa

njengoko ibonakalisiwe

kuhlahlolwabiwo-mali

nakweyona nkcazo yothelekiso

- -

Umahluko wesiseko 27 27

Umahluko wexesha - -

Umahluko wequmrhu - -

Esona sixa-mali kwinkcazo

yokusetyenziswa kwemali

27

27



8. AMANQAKU KWIINKCAZO ZONYAKA ZEMALI


1. IMIGAQO-NKQUBO YOBALO-MALI

1. 1 UKUNIKEZELWA KWENKCAZO ZEMALI

Inkcazo zemali zilungiswe ngokuhambelana nale migaqo-nkqubo ilandelayo, esetyeziswe

ngokuhambelanayo kuzo zonke inkalo ezibonalayo, ngaphandle kokuba oko kubonakalisiwe.

Nangona kunjalo apho kukhona imfuneko nalapho kukho ingqiqo eyiyo, iinkcukacha

ezongezelweyo ziveziwe ukuphucula ukuba lulutho lweeNkcazo zeMali kunye nokuthobela

iimfuno zogunyaziso zoMthetho oyiPublic Finance Management Act, uMthetho woku-1 ka-1999

(njengoko uhlonyelwe nguMthetho wama-29 ka- 1999), kunye neMimiselo kaNondyebo

ekhutshwe ngokuhambelana nalo Mthetho.

1.1.1 Isiseko sokulungiselela

Iinkcazo zemali zilungiselelwe ngokuhambelana neMigangatho yeMisebenzi yoBalo

eQwalaselayo Jikele esebenzayo kubandakanya nayiphi na inkcazelo, izikhokhelo

nemikhomba-ndlela ekhutshwe yiBhodi yeMigangatho yoBalo-mali.

Iinkcazelo zemali zilungiselelwe phantsi kotshintsho lweendleko zembali ngaphandle kokuba

zivezwe kwimigaqo-nkqubo elapha ngezantsi. Imigaqo-nkqubo yobalo-mali elapha ngezantsi

isetyenziswe kwiQumrhu, ngokulandelelanayo kuwo onke amaxesha achaziweyo kwezi nkcazo

zemali, ngaphandle kokuba kuchazwe ngenye indlela.

Imigangatho yeGRAP esebenzayo yexesha lonika ingxelo:

GRAP ref. Inkcazelo GRAP ref. Inkcazelo

GRAP 1* Ukunikezwa kweNkcazo zeZimali GRAP 16* Iimpahla zotyalo-mali

GRAP 2* Inkcazo yokusetyenziswa kwemali GRAP 17* Umhlaba, Isityalo neziXhobo

GRAP 3*

Imigaqo-nkqubo yobalo-mali,

iiNguqu kuQikelelo neeMpazamo

kuBalo-mali

GRAP 18 Ukwenziwa kwengxelo okwahlulayo

GRAP 4*

Iziphumo zeeNguqu kumaQondo

oTshintshelwano lwaManye

aMazwe

GRAP 19* Izibonelelo, Amatyala aphathekayo ne-

asethi eziphathekayo

GRAP 5* Iindleko zokuBoleka GRAP 21* Ukuncitshiswa kwee-asethi eziNgenzi

Mali

GRAP 6* Iinkcazo zeMali eziDityanisiweyo

neZahlukeneyo GRAP 23


olungatshintshiselaniso (Iirhafu nezinto

eziThunyelwayo)

GRAP 7* Utyalo-mali namaNxusa GRAP 24 Ukunikezelwa koHlahlolwabiwo-mali

kwiiNkcazo zeMali

GRAP 8* Inzala kumalinge aHlangeneyo GRAP 25 Iinzuzo zaBasebenzi

GRAP 9* Ingeniso kuthengiselwano

olutshintshiselanayo GRAP 26 Ukuncitshiswa kwee-asethi ezenza imali

GRAP 10*

Ukwenziwa kweNgxelo yemali

kuQoqosho oluNyukelwe kakhulu

ngamaxabiso emali

GRAP 27* Ezolimo (I-GRAP 101 ebuyiselwe

endaweni yayo)

GRAP 11* Izivumelwano zoKwakha GRAP 31 Ii-Asethi ezingenakuchukunyiswa (I-

GRAP 102 ebuyiselwe endaweni yayo)

GRAP 12* Uluhlu lweempahla yexabiso GRAP 100*

Ii-Asethi ezingezozangoku eziFunyenwe

ngokuThengisa nangeMisebenzi

eNgagqitywanga


GRAP 13* Ingqesho yomhlaba GRAP 103 Ii-Asethi zeLifa leMveli

GRAP 14* Imisitho emva koMhla wokwenza

iNgxelo GRAP 104 Izixhobo zeMali

GRAP 105

Udluliselo lwemisebenzi phakathi

kwamqumrhu aphantsi kolawu

oluqhelekileyo

*Njengoko kuqwalaselwe kwakhona

Imigangatho yeGRAP enokusetyenziswa ekuphuhlisweni umgaqo-nkqubo wobalo-mali:

GRAP ref. Inkcazelo

GRAP 32 Amalungiselelo emvume yenkonzo: Umnikeli

GRAP 108 Izinto ezifunyanwayo ezinokumiswa ngokomthetho

Imigangatho yeGRAP enokusetyenziswa ukuxela inkcukacha kwinkcazelo zezimali:

Inomb

yeGRAP

Inkcazelo

GRAP 20 Ukuzichaza kwaMaqela Anxulumeneyo *

* Inkcazelo yonyaka-mali sikuwo nokungatshintshi neminyaka yangaphambili, IPSAS 20

yayisetyenziselwa ukuxela umbutho onxulumeneyo.

Ukulungiselelwa kweenkcazo zemali ngokuhambelana nemisebenzi yeGRAP kufuna ukuba

abalawuli benze izigqibo, uqikelelo kunye nocingelo oluchaphazela ukusetyenziswa

kwemigaqo-nkqubo kunye nezixa-mali ezichaziweyo zee-asethi namatyala, ingeniso kunye

nenkcitho.

Uqikelelo nocingelo lubhekiselele kumava embali kunye nezinye izinto ezahlukeneyo

ekukholeleka ukuba zinengqiqo phantsi kweemeko, iziphumo eziza kwenza isiseko sokwenza

izigqibo malunga nokufumana iimpawu zentsulungeko zee-asethi namatyala angekacaci

kwabanye oovimba. Ezona ziphumo zingahluka kolu qikelelo. Uqikelelo kunye nocingelo

olusekelweyo luphinda lujongwe ngokuqhubekayo. Uhlaziyo kuqikelelo lobalo-mali

luqwalaselwa kunyaka apho uqikelelo luhlaziywa khona xa uhlaziyo luchaphazela kuphela loo

nyaka okanye kunyaka wohlaziyo neminyaka ezayo xa uhlaziyo luchaphazela iminyaka

yangoku kunye neminyaka ezayo..

1.1.2 Inkcazo yokusetyenziswa kwemali ingalungiselelwa kuphela ngokuhambelana nendlela

ethe ngqo.

1.1.3 Iinkcukacha ezithile bezinikezelwe ngokwahlukileyo kwinkcazelo yemeko enjengezi:

(a) Iirhafu nezinto ezidlulisiweyo;

(b) Urhwebo nezinye izinto ezihlawulwayo ezivela kwithengiselwano

olungatshintshiselaniyo.


AMANQAKU KWIINKCAZO ZEZIMALI


GRAP 106 Ugqithiselo lwemisebenzi phakathi kwamaqumrhu oluntu angekho phantsi

kolawulo oluqhelekileyo

GRAP 107 Iimanyano


1.2. UNIKEZELO LWEMALI YENGXELO

Imali esebenzayo yequmrhu yiRandi yaseMzantsi Afrika. Ezi nkcazo zonyaka zemali zinikezelwe

ngeRandi yaseMzantsi Afrika. Zonke izixa-mali zisondezwe kufutshane newaka (1 000) leRandi.

1.3. UCINGELO LWENGQWALASELA EHAMBAYO

Ezi nkcazelo zemali zonyaka zilungiselelwe ngokwengqwalasela ehambayo.

1.4. INGENISO

Ingeniso ilinganiselwa ngexabiso elifikelelekayo ngenqwalasela efunyenweyo okanye izinto

ezifunyenweyo. Ingeniso iqwalaselwa xa mhlawumbi iinzuzo zoqoqosho okanye inkonzo

ezinokwenzeka ziza kuwela kwiqumrhu naxa isixa-mali sengeniso sinokulinganiselwa

ngokuthembakalayo, naxa iindlela ezithile kuye kwafikelelwa kuzo kwimisebenzi yequmrhu.

Ingeniso ephuma ekuhanjisweni kweenkonzo ibonwa njengentsalela okanye intsilelo kwisahlulo

esikule meko yokhuphiswano lothengiselwano ngomhla wokwenziwa kwengxelo.

Ixabiso aliqwalaselwa njengelithembakeleyo elilinganiselweyo zide zonke izinto ezinokwenzeka

ezinxulumene nolu thengiselwano zibe zisonjululwe.

1.4.1 Ingeniso kuthengiselwano olungatshintshiselaniyo

1.4.1.1 Izibonelelo ezingenamiqathango

Isibonelelo esingenamiqathango siqwalaselwa kwingeniso xa isibonelelo sifumaneka.

1.4.1.2 Izibonelelo ezinemiqathango kunye nezinto ezizuzwayo

Ingeniso evela kwizibonelelo ezinemiqathango, iminikelo kuye nemali zibonwa njengengeniso

kumsebenzi elithe iqumrhu lawuthobela kunye nazo naziphi na iindlela, iimeko okanye

izibophelelo ezidityaniswe kwisivumelwano. Kwimeko apho iindlela, iimeko okanye izibophelelo

ekungafikelelwanga kuzo, kuye kubonwe ukuba netyala.

Inzala efunyenwe kutyalo-mali isetyenziswa ngokuhambelana nemeko zesibonelelo. Ihlawulwa

kumboneleli ize ibhalwe njengenxenye yetyala kwaye ukuba oko akwenzeki, ithathwa

njengenzala efunyenwe kwinkcazo yendlela esebenze ngayo imali.

Izibonelelo ezibuyekeza iqumrhu ngeenkcitho ezifunyanwayo zibonwa njengentsalela okanye

intsilelo ngokwendlela yenkqubo kwixesha elifanayo apho kuthi kuqwalaselwe iinkcitho.

1.4.1.3 Iinkonzo zokuzithandela

Iinkonzo ezithandekayo ziinkonzo ezinikezelwa ngabantu kumaqumrhu, ngaphandle

kwentlawulo, kodwa ke zisenokwenziwa phantsi kwezivumelwano. Abasebenzi bequmrhu

likarhulumente banikezela inkxaso exabisekileyo kwiqumrhu ekuphumezeni iinjongo zalo;

nangona kunjalo, inkonzo enikezelwayo ayinakuthathwa njengethembakeleyo ke ngoku

ayithathelwa ngqalelo kwinkcazo yendlela esebenze ngayo imali okanye kwinkcazo yobume

bemali.

Ubume benkonzo buchazwa kumanqakwana kwiinkcazo zemali yamaqela anxulumeneyo.





1.4.2 Ingeniso kuthengiselwano olutshintshiselanayo

Ingeniso efunyenwe kwinzala yotyalo-mali nakwi-akhawunti yebhanki.

1.5. IIMALI ZAKWAMANYE AMAZWE

Uthengiselwano oluxhomekeke kwiimali zakwamanye amazwe luguqulwa ngeqondo lolawulo

lokutshintshelana ngomhla wothengiselwano. Izinto zemali ezixhomekeke kwimali yamanye

amazwe ziguqulwa ngeqondo lolawulo lotshintshelwano ngomhla wokwenza ingxelo. Iinzuzo

okanye iilahleko ezivela kuguqulo zihlawuliswa njengentsalela/intsilelo.

1.6 INKCITHO

1.6.1 Uthengiselwano lwemali kwi-asethi namatyala

Amatyala ayasuswa xa ebonwa njengangenakuhlawuleka. Amatyala asuswayo aphelela

kwisixa-mali sokonga kunye/ okanye inkcitho engeneno yeemali ebezibalelwe. Ukususwa

kwenzeka ekupheleni konyaka okanye xa iimali zihlawulwe okanye xa iimali zikhona.

Akukho sibonelelo senziwayo sezixa-mali ezingakwaziyo ukuhlawuleka kodwa izixa-mali

ziyachazwa njengenqaku elichazwayo.

Zonke ezinye iilahleko zibonwa xa ugunyaziso lunikezelwe ukuze luqwalaselwe ngelo xesha.

1.6.2 Inkcitho engenaxabiso neyilahleko eninzi

Inkcitho engenaxabiso neyilahleko eninzi ibonwa njenge-asethi kwinkcazo yobume bemali kude

kube lixesha lokuba inkcitho ihlawulwe ngulo mntu unoxanduva okanye icinywe

njengengahlawulwanga kwinkcazo yendlela esetyenziswe ngayo imali.

1.6.3 Inkcitho engazinzanga

Inkcitho engazinzanga ibonwa njengenkcitho kwiinkcazo yendlela esebenze ngayo imali.

Ukuba inkcitho ayenzelelelwa ngabasemagunyeni abanxulumene nayo ithathwa njenge-asethi

ide ibe ihlawulwe okanye icinywe njengengahlawulekanga.

1.6.4 Udluliselo noncediso-mali

Izinto ezithunyelwayo nezibonelelo zibonwa njengenkcitho xa ugunyaziso lokugqibela

lwentlawulo lwenziwe kwinkqubo (ungadlulanga umhla wama-31 kweyoKwindla kunyaka

ngamnye).

1.7. IZIXHOBO ZEMALI

Izixhobo zemali zequmrhu zahlulwa njengee-asethi okanye amatyala.





1.7.1 Ii-asethi zemali

I-asethi yemali yiyo nayiphi na i-asethi eyimali okanye ilungelo lesivumelwano sokufumana imali.

Iqumrhu linezindidi zee-asethi eziyimali ezichatshazelwe kwimbonakalo yeenkcazo yobume

bemali okanye kumanqaku akhoyo:

Imali nezinye izinto ezifana nemali

Ngokuhambelana neGRAP 104, ii-asethi eziyimali zequmrhu zahlulwa ngolu hlobo lulandelayo

zibe ziindidi ezivunyelwe ngulo mgangatho:

Uhlobo lwe-asethi eyimali Yahlulwe ngokuhambelana neGRAP 104

Imali nezinye izinto ezifana nemali Iimali-mboleko nezinto ezifunyanwayo

1.7.1.1 Iimali-mboleko nezinto ezifunyanwayo

Iimali-mboleko nezinto ezifunyanwayo kuqala zibonwa njengeendleko ezibonakalisa ixabiso

elingenamkhethe. Emva kwengqwalasela yokuqala, ii-asethi zemali zilinganiselwa kwindleko

yezavenge, kusetyenziswa indlela yenzala esebenzayo kuthatyathwa isibonelelo sokunciphisa.

Ziyabandakanywa kwii-asethi zangoku, ngaphandle kwezo ziye zazala ngaphezulu kwenyanga

ezili-12, ezithathwa njengee-asethi zangoku.

1.7.2 Amatyala emali

Ityala lemali sisibophelelo sesivumelwano sokuhambisa imali okanye enye i-asethi yemali

kwelinye isysa kwelinyeiqumrhu. Amatyala emali equmrhu lurhwebo nezinye izinto

ezihlawulwayo njengoko kuchaziwe kwimbonakalo yeenkcazo yobume bemali kunye

namanqaku akuyo.

Zimbini iindidi ezingundoqo zamatyala emali, ukwahlulwa kusekelwe kwindlela ezilinganiswa

kuyo. Amatyala email angalinganiswa:

Ixabiso elifikelelekayo ngentsalela okanye intsilelo; okanye

Indleko yezavenge

Amatyala emali alinganiselelwa kwixabiso elifikelelekayo ngentsalela okanye intsilelo achazwa

kwixabiso elifikelelekayo, kuyo nayiphi na inzuzo okanye ilahleko ebonwe kwiinkcazo yendlela

esebenze ngayo imali. Nalo naliphi na ityala lemali kufuneka libonwe njengamatyala emali

angalinganiselwa ngexabiso elifikelelekayo ngentsalela okanye intsilelo naqale alinganiselwa

ngexabiso elifikelelekayo, imali esele kutsalwa kuyo ezinye izinto yeendleko zothengiselwano.

Amanye amatyala emali alinganiselwa ngokulandelana ngeendleko yezavenge kusetyenziswa

indlela yenzala esebenzayo, ngenkcitho yenzala ebonwe ngokusekelwe ekuveliseni

okusebenzayo.

1.8. UQIKELELO NEZIGQIBO EZINZIMA ZOBALO-MALI

Iqumrhu lenza uqikelelo kunye nokucingela okunento yokwenza nexesha elizayo. Uqikelelo

lobalo-mali ekufikelelwa kulo liza kuthi, xa lichazwa, lingafane lilingane neziphumo ezizona zona

zinxulunyaniswayo. Uqikelelo nezigqibo zihlolwa ngokuqhubekayo kwaye zibhekiselelwe kumava

kunye nezinye izinto llibandakanya izinto ezilindelekileyo zemisitho eseza kwenzeka ekukholeleka

ukuba yenengqiqo phantsi kweemeko. Uqikelelo nocingelo olunomngcipheko obonakalayo





wokwenza ulungelelwaniso kwizixa-mali ezifunyenweyo zee-asethi namatyala phakathi

kunyaka-mali ozayo kuxoxwa ngalo apha ngezants.

1.8.1 Isibonelelo sokunciphisa izinto ezifunyanwayo

Uqikelelo lokunciphisa izinto ezifunyanwayo lwenziwa xa uqokelelo lwesixa-mali sisonke

singakwazi ukuba nokwenzeka. Isibonelelo setyala lokuncitshiswa singabalwa kuphela kurhwebo

lwezinto ezifunyanwayo. Sisonke isibonelelo sonciphiso sequmrhu singabalwa mhlawumbi

ngumtyali-zimali omnye okanye ubuncinane ngokodidi ngalunye lomngcipheko.

1.9. IRHAFU-NTENGO NOKUKHULULWA OKUNOKUBAKHONA

Iqumrhu likhululwe ekubhaliseleni irhafu-ntengo. Nangona kunjalo, ukuba kufumaneke nayiphi

na imali efunisa ukuba iqumrhu libhalise njengomthengisi weerhafu-ntengo, eso sicelo siya

kufakwa.








Amanani ngokweRandi

2015

R’000

2014

R’000

2. Imali nezinye izinto ezifana nemali

Imali nezinye izinto ezifana nemali ziquka:

Imincono yebhanki 304 224

304

224

Umgangatho wetyala ebhankini kunye neemali ezifakwayo zexesha elifutshane,

ingabandakanywanga imali ezinkozo

Imali nezinye izinto ezifana nemali ziquka imali ezinkozo kunye notyalo-mali oluninzi lokuhlawula

amatyala, lwexesha elifutshane olufumaneka kumaziko okugcina imali avunyiweyo oluthi

lufumaneke emva kweenyanga ezintathu okanye ngaphantsi noluxhomekeke kwiqondo lenzala

elibonakalayo, isixa-mali esithi sithathwe zezi nzala zezi-asethi siyalingana nexabiso lawo

elifikelelekayo.

3. Urhwebo nezinye izinto ezihlawulwayo

Izinto ezihlawulwayo zorhwebo 58 5

58 5

Urhwebo nezinye izinto ezihlawulwayo zithathwa njengetyala lemali. Isixa-mali esithathwayo

sothengiselwano lorhwebo nezinye izinto ezihlawulwayo silingana nexabiso lazo elifikelelekayo.

4. Ingeniso

4.1 Ingeniso kuthengiselwano

olungatshintshiselaniyo

Udluliselo noNcediso-mali olufunyenweyo 221 210

Enye ingeniso esebenzayo – Isaphulelo: Iimali

zophicotho-zincwadi

30 57

251 267

4.2 Ingeniso kuthengiselwano olutshintshiselanayo

Ingeniso yeNzala

14

11

265

278

5. Imali yophicotho-zincwadi

Uphicotho-zincwadi lwangaphandle 122 107

122

107





Amanani ngokweRandi

2015

R’000

2014

R’000

6. Imali efunyenwe ngokwenziwa kwemisebenzi

Intsalela ngaphambi kokutsalelwa irhafu 27 28

Uhlengahlengiso loku:

Inzala efunyenweyo (14) (11)

Iinguqu kwinkunzi yokusebenza:

Intengiso nezinye izinto ezifumanekayo - -

Intengiso nezinye izinto ezihlawulekayo 53 (43)

66

(26)

7. Iindleko zolawulo

Ukupapasha 5 -

Iintlawulo zebhanki 1 1

Ezolonwabo 21 16

Izixhobo zokubhala nokushicilela 2 4

29

21

8. Imali yamalungu

Barker M. 2 2

Chetty R. Njing 5 6

De Stadler M. 3 2

Fransman W. 2 2

Fredericks I. 1 2

Olivier M. 3 3

Ralarala M. Gqr 3 1

Theys H. 2 2

Wyngaard H. 1 2

22

22





Amanani ngokweRandi

2015

R’000

2014

R’000

9. Ezinye iinkcitho zokusebenza

Iiprojekthi yokukhuthazwa kolwimi* 20 43

Ushicilelo nopapasho * 35 49

Umrhumo 4 -

Inguqulelo - 2

Ukuthatha uhambo nendlela yokuphila 5 6

64

100

10. Amaqela anxulumeneyo

Ubudlelwane

Umboneleli ngezimali wokuQala ISebe leMicimbi yeNkcubeko neMidlalo

Ihlakani elinobuchule IKomishini yeNkcubeko yeNtshona Koloni

Ihlakani elinobuchule ILifa leNtshona Koloni

Umboneleli ngezimali wesibini UNondyebo weSizwe

Ubume bobudlelane

Amagosa eSebe leMicimbi yeNkcubeko neMidlalo eNtshona Koloni ayifezekisile imisebenzi

yesigqeba nolawulo olwayanyaniswa neKomiti yeeLwimi yaseNtshona Koloni.

Iqumrhu liyithathile indawo yeSebe leMicimbi yeNkcubeko neMidlalo kwaye liyakwazi

ukusebenzisa ii-asethi zalo kunye neenkonzo zokhuselo ezinikezelwa liSebe lezoKhuselo loLuntu.

UNondyebo weSizwe ubonelela ngeemali zophicotho-zincwadi zeKomiti yeeLwimi yeNtshona

Koloni.

Uthengiselweno lwamaqela anxulumeneyo

Ingeniso efunynwe kwimibutho enxulumeneyo

ISebe leMicimbi yeNkcubeko neMidlalo 221 210

UNondyebo weSizwe 30 57

11. Ulawulo loMngcipheko

Umngcipheko worhwebo

Imisebenzi yequmrhu iwubonisa kwintlobo ezahlukeneyo zomngcipheko wemali: umngcipheko

worhwebo (umngcipheko weqondo lenzala yexabiso elifikelelekayo, umngcipheko weqondo

lenzala yokusetyenziswa kwemali), umngcipheko wetyala nomngcipheko wokuhlawulwa

kwamatyala akhoyo.

Eli qumrhu alinawo umngcipheko worhwebo, elinawo ekufuneka lihlawule abatyalwa iimali

kwiintsuku ezingama-30 zokufumana uluhlu lwamaxabiso ezinto njengoko kufunwa yimimiselo

kanondyebo kunye nePFMA.


2015 2014

Amanani ngokweRandi R’000 R’000

Umngcipheko wokuhlawulwa kwamatyala

Umngcipheko wokuhlawulwa kwamatyala ngumngcipheko elithi iqumrhu lingakwazi

ukukhawulelana nezibophelelo zalo zemali njengoko zifuneka. Ngokwemfuno zokuboleka

kwalo, iqumrhu liqinisekisa ukuba imali ezifanelekileyo zikhona ukuze zikhawulelane

nezibophelelo zalo ezilindelekileyo nezingalindelekanga. Yonke imincono ekufuneka ihlawulwe

yee-akhawunti engekahlawula kufuneka ihlawulwe kwiintsuku ezingama-30 zosuku lokwenza

ingxelo.

Ukuhlelwa kokuba buthathaka

Ngowama-31 kweyoKwindla yama-2015, ukuba amaqondo enzala kwizixhobo zemali zeqondo

elitshintshayo beziyi-1% ngaphezulu/ngaphantsi nalo lonke olunye utshintsho lufumaneke

luzinzile, ingeniso yerhafu edlulileyo yalo nyaka ngeyili- R2 255 ngaphezulu/ngaphantsi.

Umngcipheko weqondo lenzala

Ingxelo yomngcipheko wequmrhu iquka iimali-mboleko zeqondo elimisiweyo nelijikajikayo kunye

nemincono yebhanki ebonakalisa iqumrhu kumngcipheko weqondo lenzala yexabiso

elifikelelekayo kunye nomngcipheko weqondo lenzala yokusetyenziswa kwemali kwaye

ingashwankathelwa ngale ndlela ilandelayo:

Ii-asethi eziyimali

Urhwebo nezinye izinto ezifunyanwayo zikwiqondo elimisiweyo. Abalawuli balawula

umngcipheko weqondo lenzala ngokwenza uthethathethwano kumaqondo oxhamlo kwiimali-

mboleko zeqondo elijikajikayo kuze apho kukho imfuneko kusetyenziswe iimali-mboleko

zeqondo elimisiweyo. Abalawuli kwakhona banomgaqo-nkqubo ozinzisa ingeniso yeemali-

mboleko ze-asethi zinengeniso ehlawulekayo kumatyala





2015 2014

Amanani ngokweRandi R’000 R’000

Umngcipheko weqondo lenzala yokusetyenziswa kwemali

Ezemali Zangok

u

Ekufuneka

zihlawulwe

kwixesha

elingaphants

i

konyaka

Ekufuneka

zihlawulw

e kunyaka

omnye

ukuya

kwemibini

Ekufuneka

zihlawulwe

kwiminyaka

emibini

ukuya

kwemithath

u

Ekufuneka

zihlawulwe

emva

kweminyak

a emine

Ekufuneka

zihlawulw

e emva

emihlanu

zixhobo

Amaxesha

aqhelekileyo

okuhlawula

ityala

Imali

ezibhankini

ezikhoyo

- 304 - - - -

Urhwebo

nezinye izinto

ezihlawulwayo

- (58) - - - -

Amaxesha

ongezelekiley

o okuhlawula

amatyala

- - - - - -

Isixa-mali sele

zitsaliwe

ezinye iimali

-

246 - - - -

Engahlawulwanga yexesha elidlulileyo - - - -

kodwa inganikezelwanga

Umngcipheko weTyala

Umngcipheko wetyala ubhekiselele kumngcipheko elithi elinye iqela lisilele kwizibophelelo zalo

oza kuthi ukhokelele kwilahleko yemali kwiqumrhu. Iqumrhu lisebenzise umgaqo-nkqubo

wokusebenzisana namaqela anembali yokungahlawulwa kwamatyala.

Umngcipheko wetyala ubhekiselele kumngcipheko elithi elinye iqela lisilele kwizibophelelo zalo

oza kuthi ukhokelele kwilahleko yemali kwiqumrhu. Iqumrhu lisebenzise umgaqo-nkqubo

wokusebenzisana namaqela anembali yokungahlawulwa kwamatyala.

Akukho lunyino kumatyala oluye lwagqithisa ngexesha lokwenza ingxelo, kwaye abalawuli

abalindelanga nayiphi na ilahleko evela ekungasebenzini kakuhle kula maqela.

Ukubonakaliswa okuninizi koMngcipheko waMatyala

Ukubonakaliswa kwequmrhu ngokuphathelele kwiimali-mboleko kunye nezinto ezifunyanwayo

lunyiniwe kwizixa-mali ezikwiphepha elibonakalisa imincono.




WES-KAAPSE TAALKOMITEE – JAARVERSLAG 2014/15 1

INHOUDSOPGAWE

DEEL A: ALGEMENE INLIGTING .................................................................................................................................... 2

1 ALGEMENE INLIGTING VAN OPENBARE ENTITEIT .......................................................................................... 3

2 LYS VAN AFKORTINGS / AKRONIEME ............................................................................................................. 3

3 VOORWOORD DEUR DIE VOORSITTER .......................................................................................................... 4

4 OORSIG DEUR REKENPLIGTIGE GESAG ......................................................................................................... 6

5 VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID VAN DIE

JAARVERSLAG................................................................................................................................................... 7

6 STRATEGIESE OORSIG ....................................................................................................................................... 8

6.1 Visie .......................................................................................................................................................... 8

6.2 Missie ....................................................................................................................................................... 8

6.3 Waardes ................................................................................................................................................. 8

6.4 Strategiese uitkomsgeoriënteerde doelwitte .................................................................................. 8

7 WETGEWENDE EN ANDER MANDATE ............................................................................................................ 8

8 ORGANISATORIESE STRUKTUUR ..................................................................................................................... 10

DEEL B: PRESTASIE-INLIGTING .................................................................................................................................... 11

1 OUDITVERSLAG: VOORAFBEPAALDE DOELWITTE ...................................................................................... 12

2 SITUASIE-ANALISE ............................................................................................................................................ 12

2.1 Diensleweringsomgewing ................................................................................................................. 12

2.2 Organisatoriese Omgewing .............................................................................................................. 12

2.3 Sleutel-beleidsontwikkelings en wetgewende veranderings ...................................................... 12

2.4 Strategiese uitkomsgeoriënteerde doelwitte ................................................................................ 12

3 PRESTASIE-INLIGTING PER PROGRAM/ AKTIWITEIT/ DOELWIT ................................................................... 12

4 INKOMSTEVERKRYGING ................................................................................................................................. 14

4.1 Kapitaalbelegging .............................................................................................................................. 14

DEEL C: BESTUUR .......................................................................................................................................................... 15

1 INLEIDING ......................................................................................................................................................... 16

2 PORTEFEULJEKOMITEES .................................................................................................................................. 16

3 UITVOERENDE GESAG .................................................................................................................................... 16

4 DIE WES-KAAPSE TAALKOMITEE .................................................................................................................... 16

5 RISIKOBESTUUR ................................................................................................................................................. 21

6 INTERNE BEHEEREENHEID ............................................................................................................................... 21

7 INTERNE OUDIT EN OUDITKOMITEES ............................................................................................................. 21

8 VOLDOENING AAN WETTE EN REGULASIES ................................................................................................ 22

9 BEDROG EN KORRUPSIE ................................................................................................................................. 22

10 BEPERKING VAN BELANGEBOTSINGS .......................................................................................................... 23

11 GEDRAGSKODE .............................................................................................................................................. 23

12 GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSKWESSIES ....................................................................... 23

13 MAATSKAPPY-/ RAADSEKRETARIS ................................................................................................................ 23

14 MAATSKAPLIKE VERANTWOORDELIKHEID ................................................................................................... 23

15 OUDITKOMITEEVERSLAG ................................................................................................................................ 24

DEEL D: MENSLIKEHULPBRON-BESTUUR .................................................................................................................... 25

1 INLEIDING ......................................................................................................................................................... 26

2 MENSLIKEHULPBRON-OORSIGSTATISTIEKE ................................................................................................... 26

DEEL E: FINANSIËLE INLIGTING .................................................................................................................................. 27

1 VERSLAG VAN DIE OUDITEUR-GENERAAL AAN DIE WES-KAAPSE PROVINSIALE PARLEMENT OOR DIE

WES-KAAPSE TAALKOMITEE .......................................................................................................................... 28

2 STAAT VAN FINANSIËLE POSISIE ................................................................................................................... 31

3 STAAT VAN FINANSIËLE PRESTASIE ............................................................................................................... 32

4 STAAT VAN VERANDERINGS IN NETTO BATES ........................................................................................... 33

5 KONTANTVLOEISTAAT ..................................................................................................................................... 34

6 STAAT VAN VERGELYKING VAN BEGROTING EN WERKLIKE BEDRAE ...................................................... 35

7 REKONSILIASIE VAN WERKLIKE BEDRAE OP „N VERGELYKENDE BASIS EN WERKLIKE BEDRAE IN DIE

FINANSIËLE STATE ........................................................................................................................................... 36

8 AANTEKENINGE BY DIE FINANSIËLE JAARSTATE .......................................................................................... 37


DEEL A: ALGEMENE INLIGTING


1 ALGEMENE INLIGTING VAN OPENBARE ENTITEIT

GEREGISTREERDE NAAM

REGSVORM VAN ENTITEIT

AARD VAN BESIGHEID EN HOOFAKTIWITEITE

Wes-Kaapse Taalkomitee

Openbare Entiteit

Om die gebruik van die drie amptelike tale van die Wes-Kaap te

moniteer, om die implementering van die Wes-Kaapse Taalbeleid

te moniteer en om die Provinsiale Minister met die opdrag

taalsake en die Pan Suid-Afrikaanse Taalraad (PanSAT) oor

taalsake in die provinsie of wat die provinsie raak te adviseer.

REGISTRASIENOMMER N.v.t.

FISIESE ADRES 3de vloer, Protea Assuransie-gebou

Groentemarkplein

Kaapstad

8001

POSADRES Privaatsak X9067

Kaapstad

8000

TELEFOONNOMMER/S 021 483 9677

FAKSNOMMER 021 483 9673

E-POSADRES [email protected]

ADRES VAN WEBWERF www.westerncape.gov.za

EKSTERNE OUDITEURS Ouditeur-generaal van Suid-Afrika

BANKIERS Nedbank

MAATSKAPPYSEKRETARIS / RAADSEKRETARIS N.v.t.

2 LYS VAN AFKORTINGS / AKRONIEME

FJS Finansiële Jaarstate

DKES Departement van Kultuursake en Sport

D:ORB: Direktoraat Ondernemings- en Risikobestuur, Departement van die Premier

DvdP Departement van die Premier

ORB Ondernemingsrisikobestuur

ORBKOM Ondernemingsrisikobestuurskomitee

AERP Algemeen Erkende Rekeningkundige Praktyk

King III King Verslag oor Korporatiewe Bestuur, 2009

LUR Lid van die (Provinsiale) Uitvoerende Raad

NTOSRBR Nasionale Tesourie Openbare Sektor Risikobestuursraamwerk

PanSAT Pan Suid-Afrikaanse Taalraad

PERSAL Personeelsalarisstelsel

WOFB Die Wet op Openbare Finansiële Bestuur, 1999

PTK‟s Provinsiale taalkomitees

PRAESA Projek vir die bestudering van Alternatiewe Onderwys in Suid-Afrika, Universiteit van Kaapstad

BWBSD Besoldigde werk buite die Staatsdiens

SAGT Suid-Afrikaanse Gebaretaal

SKOOR Staande Komitee oor Openbare Rekeninge

WKR Wes-Kaapse Regering

WKTK Wes-Kaapse Taalkomitee



3 VOORWOORD DEUR DIE VOORSITTER

Taalregte is fundamenteel tot die aktiewe deelname van burgers in alle

fasette van die lewe in demokratiese gemeenskappe. In hierdie opsig is daar

geen verskil tussen taalregte en enige ander menseregte waarop burgers

geregtig is nie. Om nie hierdie regte te hê nie impliseer direkte diskriminasie. Dit

is binne hierdie raamwerk van regte dat die Wes-Kaapse Taalkomitee beoog

om sy sleutelmandaat te vervul, naamlik monitering van die gebruik van die

drie amptelike tale (Afrikaans, Engels en isiXhosa) en die advisering van die

provinsiale Minister en die Pan Suid-Afrikaanse Taalraad (PanSAT) oor taalsake

in die provinsie. Die Taalkomitee het die onderskeie definisies van taalregte

oorweeg met spesiale klem op die reg om ten volle te verstaan en deel te

neem in 'n veeltalige gemeenskap. Voorbeelde van aktiwiteite wat die

bespreking karakteriseer, sluit in dat openbare dokumente beskikbaar gemaak moet word in die drie

amptelike tale van die provinsie, dat kennisgewings in openbare plekke en geriewe in al drie tale

aangebring moet word, dat die provinsiale tale in die media gebruik sal word en dat geletterdheid in

‟n verskeidenheid tale, met inbegrip van SA Gebaretaal aangemoedig sal word. Die gevaar van ‟n

dominante taal en die marginalisering van ander tale is dat dit verhinder dat individue suksesvol in

onderwys en die gemeenskap funksioneer. Die groei van Engels as ‟n taal van mag in die regering,

media, hoër onderwys en die gemeenskap is opmerklik, saam met die feit dat tale wat nie as

„nasionaal‟ beskou word nie na die buiterand gedryf word en nie die prestige en status van die

dominante taal geniet nie. Daar moet op gelet word dat, alhoewel Suid-Afrika elf tale as amptelik

verklaar het, daar geen waarborg is dat die sprekers van hierdie tale taalregte het nie, dat hulle tale

sigbaarheid het of dat hul sprekers die volle voordele van 'n demokratiese gemeenskap geniet nie. Die

gaping tussen die tale wat deur burgers gepraat word en die taal van mag wat in die onderwys en

gemeenskap gebruik word, skep probleme vir die handhawing van ‟n demokratiese bestel.

Die uitdaging wat ons tans in die provinsie in die gesig staar, is hoe om die struikelblokke te oorkom wat

burgers deelname in die gemeenskap ontsê as gevolg van hul gebrek aan bevoegdheid in die

dominante tale. Daar is gevalle waar burgers, veral in agtergeblewe gemeenskappe, groot probleme

ondervind het in gesondheidsorgfasiliteite, polisiestasies, maatskaplike welsynsorganisasies en

regeringsdepartemente, omdat personeel nie oor basiese kommunikasievaardighede in die taal van

die mense beskik nie. Hierdie situasies kan verhoed word indien ons erken dat in ‟n veeltalige

gemeenskap personeel bemagtig moet word om hul taalbeperkings aan te spreek met die hoofdoel

om by te dra tot die doeltreffende en effektiewe funksionering in „n demokratiese samelewing. Hierdie

hindernisse moet gesien word as 'n verbreking van die burgerregte van mense indien mense nie

toegang het tot basiese regte van die staat nie, omdat hul taalstatus gemarginaliseer is.

Spesiale aandag moet gegee word aan die doeltreffende verwerwing van addisionele tale en om

veeltaligheid in skole te bevorder. Die Taalkomitee se vennootskap met die Nal‟ibali

veeltaligheidsprojek is ‟n konkrete voorbeeld van ons toewyding aan veeltaligheidsbevoegdheid as ‟n

middel tot opvoedkundige prestasie en aan die belangrike kognitiewe, akademiese en maatskaplike

voordele daarvan om taaldiversiteit onder jong kinders aan te moedig. Dit is ook hartverblydend om te

sien dat die toonaangewende Neville Alexander toekenning vir Veeltaligheid toegeken is aan die

Kusasa Projek vir hul kreatiewe werk met die verskaffing van geleenthede vir hoër vlakke van

taalbevoegdheid aan leerders van die grondslagfase. Die gemeenskap moet baie meer waaksaam

wees om te verseker dat die onderwysstelsel voldoen aan die grondwetlike imperatiewe om

veeltaligheid te bevorder. Die lae vlak van geletterdheid van skoolkinders, veral diegene uit arm en

agtergeblewe agtergronde is ontstellend. Ons moet nie toelaat dat die kritieke rol van opvoedkundige

linguistiek voortdurend afgeskeep word nie: dit inhibeer die ontwikkeling en prestasies van ons kinders

aansienlik.

Dit was vir my as voorsitter van ‟n aktiewe taalkomitee ‟n baie lonende termyn. Ek is dank verskuldig

aan die provinsiale regering sowel as aan die lede van die komitee vir die geloof en vertroue in my. Ek

neem met dankbaarheid kennis van die goeie werk gedoen deur die Taaldienste komponent van die

Departement van Kultuursake en Sport, veral in die vergestalting van ons provinsiale taalbeleid deur

die aktiwiteite van die Vertaal-, Redigeer- en Tolke-eenheid en die Taalbeleids-

implementeringseenheid. U werk verseker dat burgers van die provinsie toegang verleen word tot

dienste in die drie amptelike tale. Ek neem met groot waardering kennis van die bevordering van SA

Gebaretaal deur bewusmakingsprogramme en aktiwiteite vir die ontwikkeling daarvan. Dankie aan die

lede van die komitee vir hul toewyding en kollegialiteit tydens my termyn as voorsitter en vir u

toewyding aan taalregte vir almal in die Wes-Kaap.



“Praat met iemand in ’n taal wat hy verstaan, en dit gaan sit in sy kop. Maar praat met ’n

mens in sy eie taal en dit gaan sit in sy hart.” Nelson Mandela

_____________________


Voorsitter:


29 Mei 2015


4 OORSIG DEUR REKENPLIGTIGE GESAG

Die Wes-Kaapse Taalkomitee (WKTK) is 'n openbare entiteit wat onder die

Departement van Kultuursake en Sport (DKES) resorteer. Dit is as ‟n Skedule 3,

deel C provinsiale openbare entiteit op 1 Junie 2001 gelys ingevolge die Wet

op Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999) en is gevestig

ingevolge die Wes-Kaapse Provinsiale Talewet (Wet 13 van 1998). Sy

werksaamhede is in lyn met die vyfjaar strategiese plan sowel as met die

jaarlikse prestasieplan.

Die WKTK, in vennootskap met die Taaldienste subdirektoraat van die DKES,

het in 2014 ‟n seminaar oor Suid-Afrikaanse Gebaretaal georganiseer. Die

doel van hierdie geleentheid was om met Dowe organisasies en ander

betrokkenes te beraadslaag oor hoe om die behoeftes van die gebruikers

van SA Gebaretaal in die provinsie die beste te dien. Provinsiale regeringsdepartemente, nie-

regeringsorganisasies (NRO‟s) skole vir die Dowes, tersiêre onderwysinrigtings en taalpraktisyns was by

die geleentheid teenwoordig. ‟n Finale verslag met aanbevelings is voorberei en ‟n verwysingsgroep sal

in die volgende boekjaar saamgestel word met die bedoeling om ‟n operasionale raamwerk vir SA

Gebaretaal in die Wes-Kaap te ontwikkel.

Ten einde uitvoering te gee aan die regsmandaat om die Taalbeleid te moniteer, is ‟n ondersoek by

die Departement van die Premier tydens die jaar onder oorsig gedoen. Die bevindings en

aanbevelings sal deur die Taalkomitee oorweeg word wat dan op sy beurt sy eie aanbevelings vir die

aandag van die Departement van die Premier sal maak. Die 2015/16-boekjaar sal die tiende

herdenking wees van die implementering van die Taalbeleid. ‟n Ondersoek om die vordering van

beleidsimplementering te monitor, sal in alle Wes-Kaapse Regeringsdepartemente gedoen word.

‟n Jaarlikse toekenning van bewilligde fondse is van die DKES na die WKTK oorgedra om sy mandaat uit

te voer. Die toekenning van fondse is doeltreffend bestuur in ooreenstemming met toepaslike finansiële

voorskrifte.

Die huidige komitee se dienstermyn eindig 31 Augustus 2015. ‟n Openbare proses om nuwe lede aan

te wys het reeds begin en ‟n daadwerklike poging sal aangewend word om te verseker dat die Dowe

gemeenskap doeltreffend verteenwoordig word.

_______________________________

Jane Moleleki

Rekenpligtige Gesag:


29 Mei 2015

Jane Moleleki


5 VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID VAN DIE

JAARVERSLAG

Na die beste van my wete en oortuiging, bevestig ek die volgende:

Alle inligting en bedrae in die Jaarverslag is in ooreenstemming met die Finansiële Jaarstate

soos deur die Ouditeur-generaal geoudit.

Die jaarverslag is volledig, akkuraat en vry van enige weglatings.

Die jaarverslag is voorberei in ooreenstemming met die riglyne vir jaarverslae soos uitgegee

deur Nasionale Tesourie.

Die Finansiële Jaarstate (Deel E) is voorberei in ooreenstemming met AERP standaarde soos

van toepassing op die Wes-Kaapse Taalkomitee.

Die Rekenpligtige Beampte is verantwoordelik vir die voorbereiding van die finansiële jaarstate

en vir die uitsprake wat in hierdie inligting gemaak is.

Die Rekenpligtige Gesag is verantwoordelik vir die vestiging en implementering van 'n interne

kontrolestelsel wat ontwerp is om redelike versekering te verskaf aangaande die integriteit en

betroubaarheid van die prestasie-inligting, die inligting aangaande menslike hulpbronne en

die finansiële jaarstate.

Die eksterne ouditeure is verbind tot die uitspreek van ‟n onafhanklike mening oor die finansiële

jaarstate.

Volgens my mening is die jaarverslag ‟n redelike weergawe van die werksaamhede, die prestasie-

inligting, die menslike hulpbronne en die finansiële sake van die Wes-Kaapse Taalkomitee vir die

boekjaar wat eindig op 31 Maart 2015.

Die uwe

________________________________

Jane Moleleki

Rekenpligtige Gesag:


29 Mei 2015

__________________________


Voorsitter:


29 Mei 2015


6 STRATEGIESE OORSIG

6.1 Visie

Die bemagtiging van alle mense van die Wes-Kaap deur middel van taal, die versterking van

menswaardigheid deur wedersydse respek vir taal en die bevordering van veeltaligheid.

6.2 Missie

Om die gebruik van die drie amptelike tale van die Wes-Kaap te moniteer; om die implementering

van die Wes-Kaapse Taalbeleid te moniteer; en om die Provinsiale Minister verantwoordelik vir taalsake

en die Pan Suid-Afrikaanse Taalraad (PanSAT) oor taalsake in die provinsie of wat die provinsie raak te

adviseer.

6.3 Waardes

Integriteit, verantwoordbaarheid, bevoegdheid, responsiwiteit en sorgsaamheid.

6.4 Strategiese uitkomsgeoriënteerde doelwitte

Moniteer die implementering van die Wes-Kaapse Taalbeleid en voorsien gepaste advies aan die

Provinsiale Minister en PanSAT.

7 WETGEWENDE EN ANDER MANDATE

Die Wes-Kaapse Taalkomitee (WKTK) is deur die Wes-Kaapse Provinsiale Talewet, 1998 (Wet 13 van

1998) tot stand gebring. Die WKTK is as ‟n Skedule 3, Deel C provinsiale openbare entiteit op 1 Junie

2001 gelys ingevolge die Wet op Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999).

Grondwetlike Mandate

Afdeling Direkte verantwoordelikheid van die Wes-Kaapse Taalkomitee om

voldoening te verseker

Die Grondwet van die Republiek van Suid-Afrika, 1996

Artikel 6(3) en (4): Taal Die WKTK moet, volgens wetgewing en ander maatreëls, die gebruik van

amptelike tale reguleer en moniteer. Alle amptelike tale moet gelykheid van

aansien geniet en billik hanteer word. Die WKTK, in samewerking met die

Departement van Kultuursake en Sport, is verantwoordelik daarvoor om die

implementering van die Wes-Kaapse Taalbeleid, soos aangeneem in 2005, te

moniteer en te evalueer en moet ten minste een keer per jaar aan die Provinsiale

Wetgewer oor hierdie mandaat verslag doen. Die DKES hou toesig oor die WKTK

en voorsien die komitee met administratiewe en finansiële ondersteuning.

Artikel 30: Taal en kultuur Die WKTK fasiliteer geleenthede vir die mense van die Wes-Kaap om hulle taal- en

kultuurregte uit te oefen deur middel van die programme en projekte wat hy

verteenwoordig en ondersteun.

Artikel 31: Kulturele,

godsdienstige en

taalgemeenskappe

Die WKTK moet verseker dat sy programme en projekte die kulturele diversiteit van

die bevolking van die Wes-Kaap respekteer.

Artikel 41: Beginsels van

samewerking en

interregeringsbetrekkinge

Die WKTK werk met alle sfere van die regering saam in die uitvoering van sy

mandaat.

Bylaag 4: Funksionele Gebiede

van Ooreenstemmende

Nasionale en Provinsiale

Wetgewende Bevoegdheid

Taalbeleid en die regulering van amptelike tale insoverre die bepalings van artikel

6 van die Grondwet uitdruklik wetgewende bevoegdheid aan die Wes-Kaapse

Provinsiale Wetgewer opdra.

Die WKTK werk nóú saam met die nasionale Departement van Kuns en Kultuur

en verwante staatsinstellings rakende taalbeleidsaangeleenthede.

Artikel 195: Basiese waardes en

beginsels wat openbare

administrasie beheer

DKES-beamptes verantwoordelik vir die uitvoering van die mandaat van die WKTK

moet die doeltreffende ekonomiese en doelmatige gebruik van hulpbronne

verseker. Programme deur die openbare sektor onderneem, moet maksimum

voordele teen die laagste moontlike koste lewer.


Afdeling Direkte verantwoordelikheid van die Wes-Kaapse Taalkomitee om

voldoening te verseker

Die Grondwet van die Wes-Kaapprovinsie, 1997 (Wet 1 van 1998)

Afdeling 5 Die betrokke bepalings vir die doeleindes van die WKTK is:

(a) die amptelike tale, Afrikaans, Engels en isiXhosa moet gebruik word en

(b) hierdie tale geniet gelyke status.

Die WKTK moet die gebruik van Afrikaans, Engels en isiXhosa in die Wes-Kaap

moniteer.

Die WKTK moet ook praktiese en positiewe maatreëls implementeer wat kan

bydra tot die verhoging van die status en gebruik van daardie inheemse tale van

die Wes-Kaap waarvan die status en gebruik geskiedkundig verminder is.

Wetgewende mandate

Wetgewing Verwysing Sleutelverantwoordelikhede van die WKTK

Die Wet op

Openbare

Finansiële Bestuur,

1999

(Wet 1 van

1999)

Die WKTK lê kwartaallikse en jaarlikse verslae voor aangaande sy

prestasielewering sowel as geouditeerde finansiële state gebaseer op die

strategiese, objektiewe jaarlikse doelwitte vir elke boekjaar.

Wet op die Pan-

Suid-Afrikaanse

Taalraad, 1995

Wet 59 van

1995 (artikel

8(a))

Die Wet op die Pan-Suid-Afrikaanse Taalraad, 1995, maak voorsiening dat

provinsiale taalkomitees (PTK‟s) deur PanSAT gestig kan word, of vir PanSAT

om ‟n bestaande PTK as ‟n provinsiale taalkomitee te erken. PanSAT doen

verslag oor die werk van die WKTK as die werk van sy PTK vir die Wes-Kaap.

Die WKTK voorsien PanSAT van advies oor taalsake in die Wes-Kaap.

Die Wes-Kaapse

Provinsiale

Talewet, 1998

Wet 13 van

1998 (Wes-

Kaap)

Die WKTK moet, onder andere:

die gebruik van Afrikaans, Engels en isiXhosa in die Wes-Kaapse Regering

moniteer.

aanbevelings aan die provinsiale minister en die parlement doen oor

voorgestelde of bestaande wetgewing, praktyk en beleid wat direk of

indirek op taal in die Wes-Kaap betrekking het;

aktief die beginsel van veeltaligheid bevorder;

ontwikkeling van voorheen gemarginaliseerde inheemse tale aktief

bevorder;

die Provinsiale Minister en die Wes-Kaapse Kultuurkommissie oor taalsake

in die Provinsie adviseer; en

PanSAT oor taalsake in die Wes-Kaap adviseer.

Die Wet op die

Gebruik van

Amptelike Tale,

2012

(Wet 12 van

2012)

Elke nasionale regeringsdepartement, nasionale openbare entiteit en

nasionale openbare onderneming moet:

‟n taalbeleid formuleer wat ten minste drie amptelike tale identifiseer

wat vir regeringsdoeleindes gebruik sal word;

uiteensit hoe dit doeltreffend met lede van die publiek sal kommunikeer

wie se gekose taal Suid-Afrikaanse Gebaretaal is of 'n amptelike taal is

wat nie een van die tale is wat die departement, openbare entiteit of

openbare onderneming in sy taalbeleid geïdentifiseer het; en

gelykheid van aansien en billike behandeling van amptelike tale van die

Republiek bevorder, asook toegang tot sy dienste en inligting fasiliteer.

Die nasionale minister verantwoordelik vir taalsake mag interregeringsforums

stig vir die gebruik van amptelike tale om die implementering van

taalbeleide te koördineer, in lyn te bring en te moniteer.

Wet op die Suid-

Afrikaanse

Taalpraktisynsraad,

2014

Wet 8 van

2014

Wanneer die Wet op die Suid-Afrikaanse Taalpraktisynsraad gevestig is, sal dit

die mag hê, onder andere, om taalpraktisyns te registreer en te akkrediteer,

om ‟n gedragskode in plek te stel en om taalpraktyk te reguleer.

Beleidsmandate

Beleid Beskrywing

Nasionale Taalbeleidsraamwerk

(2003)

Die beleid verskaf aan alle staatsinstellings 'n nasionale raamwerk vir die

toepassing van die bepalings van die Grondwet en wetgewende mandate,

met inbegrip van die Wes-Kaapse Taalkomitee. Dit sit ook beginsels en

implementering-strategieë wat gevolg moet word uiteen.


Beleid Beskrywing

Die Wes-Kaapse Taalbeleid

(gepubliseer in die Provinsiale

Koerant as PN 369/2001 van 27

November 2001)

Die WKTB is verplig om die implementering van hierdie beleid te monitor.

8 ORGANISATORIESE STRUKTUUR

ONTLEDINGS- EN

NAVORSING

SUBKOMITEE

ADJUNK

DIREKTEUR

ASSISTENT

DIREKTEUR


DEEL B: PRESTASIE-INLIGTING


1 OUDITVERSLAG: VOORAFBEPAALDE DOELWITTE

Die Ouditeur-generaal van Suid-Afrika voer tans die nodige ouditprosedure uit op die prestasie-inligting

om redelike gerusstelling in die vorm van 'n ouditgevolgtrekking te verskaf. Die ouditgevolgtrekking oor

die prestasie gemeet aan voorafbepaalde doelwitte word ingesluit by die verslag aan die bestuur, met

wesenlike bevindings wat verskyn onder die opskrif van “Voorafbepaalde doelwitte” in die verslag en

ander geregtelike en regulatoriese vereistes in die betrokke afdeling van die ouditeursverslag.

Verwys na bladsy 28 van die Ouditeursverslag, gepubliseer as Deel E: Finansiële inligting.

2 SITUASIE-ANALISE

2.1 Diensleweringsomgewing

Alhoewel twee onlangse taalverwante wette, nl. die Wet op die Gebruik van Amptelike Tale, 2012

(Wet 12 van 2012) en die Wet op die Suid-Afrikaanse Taalpraktisynsraad, 2014 (Wet 8 van 2014) nie die

werksaamhede van die Taalkomitee direk geraak het nie, het hierdie wette bewuswording geskep van

die gebruik van tale in die regeringsdienslewering aan die publiek. Nasionale departemente,

nasionale openbare entiteite en nasionale openbare ondernemings moet nou taaleenhede stig en

taalbeleide aanneem.

2.2 Organisatoriese Omgewing

Die dienstermyn van die huidige komitee eindig op 31 Augustus 2015. ‟n Nuwe Taalkomitee sal

aangestel word ooreenkomstig die Wet.

2.3 Sleutel-beleidsontwikkelings en wetgewende veranderings

Ingevolge die Wet op die Gebruik van Amptelike Tale, 2012, is daar vereis dat nasionale

departemente, nasionale openbare entiteite en nasionale openbare ondernemings konsep-

taalbeleide moes publiseer teen die einde van April 2015. Hierdie Wet affekteer nie provinsies nie, maar

die Nasionale Minister verantwoordelik vir taalsake het die diskresie om interregeringsforums te stig oor

amptelike taalsake. Die Wet op die Suid-Afrikaanse Taalpraktisynsraad is in 2014 aangeneem. As die

Raad gevestig is, sal dit die mag hê, onder andere, om taalpraktisyns te registreer en te akkrediteer, om

‟n gedragskode in plek te stel, en om taalpraktyk te reguleer.

2.4 Strategiese uitkomsgeoriënteerde doelwitte

Die strategiese doelwit van die WKTK is om die implementering van die Wes-Kaapse Taalbeleid te

moniteer en advies te gee om die bereiking van hierdie doel te fasiliteer.

Alle doelwitte soos in die Jaarlikse Prestasieplan uiteengesit, is deur die Komitee verwesenlik.

Strategiese uitkomsgeoriënteerde

Doelwit 1

Moniteer die implementering van die Wes-Kaapse Taalbeleid

Doelwit Om die monitering van prestasie ten opsigte van die doelwitte van die

Taalbeleid binne die Wes-Kaapse Regering te fasiliteer, en gepaste

advies te verskaf.

3 PRESTASIE-INLIGTING PER PROGRAM/ AKTIWITEIT/ DOELWIT

Die Wes-Kaapse Taalkomitee was in staat om voort te gaan om die Taalbeleid van die Wes-Kaap te

moniteer en bewustheid te skep aangaande veeltaligheid. ‟n Seminaar is gehou om met Dowe

organisasies en ander belanghebbendes te beraadslaag oor hoe die behoeftes van die gebruikers

van Suid-Afrikaanse Gebaretaal in die Wes-Kaap die beste gedien kan word. Provinsiale

regeringsdepartemente, (NRO‟s), Skole vir die Dowes, tersiêre onderwysinstellings en taalpraktisyns het

die geleentheid bygewoon. ‟n Paneelbespreking oor die status van SAGT in die Wes-Kaap is

toegespreek deur afgevaardigdes van die Nasionale Instituut vir die Dowes (NID), Gebaretaal

Onderwys en Ontwikkeling (GTOO) en die Dowe Federasie van Suid-Afrika (DeafSA). Van die

belangrikste kwessies wat gedurende die besprekings genoem is, is die behoefte van Dowes om

hulleself en hul belange te verteenwoordig.


‟n Opname van die implementering van die Taalbeleid by die Departement van die Premier in die jaar

onder oorsig is gedoen. Die verslag met aanbevelings sal in die nuwe boekjaar aan die Provinsiale

Minister gestuur word.

Die WKTK het ‟n mandaat om taalverwante kwessies te bespreek en advies te verleen aan PanSAT en

die Provinsiale Minister. Vir daardie doel het voltallige vergaderings plaasgevind op 4 Junie, 13

Augustus, 12 November 2014 en 11 Februarie 2015. Die Uitvoerende Komitee het op 4 November 2014

vergader en 'n elektroniese vergadering is in Maart 2015 gehou. Die subkomitee van die

Taalbeleidimplementering het op 9 Julie 2014 en 4 Maart 2015 vergader. Tydens hierdie vergaderings

is, onder andere, aandag gegee aan die verwysingsraamwerk vir die opnamediensverskaffer vir die

implementering van die Taalbeleid. ‟n Gesamentlike subkomiteevergadering het op 12 November 2014

plaasgevind.

Die WKTK se veeltaligheidsveldtog het die vorm van advies oor, vertaling en redigering van die

Afrikaanse tekste vir die veeltalige Nal‟ibali pamflette wat deur die provinsie heen versprei is,

aangeneem.

Strategiese doelwit

Strategiese

Doelwit

Werklike

Prestasie

2013/14

Beplande

Teiken 2014/15

Werklike

Prestasie

2013/2014

Afwyking van

beplande

teiken tot

werklike

prestasie vir

2013/14

Kommentaar

oor Afwyking

Moniteer en

adviseer oor die

implementering

van die Wes-

Kaapse

Taalbeleid

11 14 14 - -

Sleutel-prestasieaanduiders, beplande teikens en werklike prestasie

Prestasie-aanwyser Werklike

Prestasie

2013/2014

Beplande

Teiken

2014/15

Werklike

Prestasie

2013/2014

Afwyking

van

beplande

teiken tot

werklike

prestasie vir

2013/14

Kommentaar

oor Afwykings

Getal jaarlikse

opnames/bewusmakings-

veldtogte wat die

implementering van die

Wes-Kaapse Taalbeleid

moniteer

1 3 3 - -

Publiseer Jaarverslag vir

die WKTK 1 1 1 - -

Adviseer die Provinsiale

Minister, Wes-Kaapse

Kultuurkommissie en die

PanSAT oor taalsake via

verslae en besprekings

gedurende kwartaallikse

breë vergaderings

9 10 10 - -

Strategie om gebiede van onderprestasie te oorkom

Daar is geen onderprestasie in die jaar onder bespreking opgeteken nie.

Veranderings aan beplande teikens

Geen veranderings is aangebring tydens die jaar onder oorsig nie.


4.2.1 Skakeling van prestasie met begrotings

Program/

aktiwiteit/

doelwit

2014/15 2013/14

Begroting Werklike

Uitgawe

(Oor-

/onder-

besteding

Begroting Werklike

Uitgawe

(Oor-

/onder-

besteding

R’000 R’000 R’000 R’000 R’000 R’000

Goedere en

dienste 233 238 (5) 222 293 (71)

Totaal 233 238 (5) 222 293 (71)

4 INKOMSTEVERKRYGING

Bronne van

Inkomste

2014/15 2013/14

Begroting Werklike

Bedrag

ingevorder

Oor-/

(Onder-)

ingevorder

Begroting Werklike Bedrag

Oor-/

(Onder-)

ingevorder

R’000 R’000 R’000 R’000 R’000 R’000

Oordragbetaling 221 221 - 210 210 -

Ander inkomste 12 44 32 12 68 56

Totaal 233 265 32 222 278 56

4.1 Kapitaalbelegging

Nie van toepassing.


DEEL C: BESTUUR


1 INLEIDING

Beheer, risikobestuur en voldoening is drie pilare wat saam funksioneer om te verseker dat die entiteit sy

doelwitte bereik. Voldoening aan die entiteit se beleide en prosedures, wette en regulasies wat uitloop

op sterk en doeltreffende beheer word beskou as die sleutel tot die entiteit se sukses.

Hierdie verslag gee ‟n oorsig van die beheer wat in die entiteit ingebed is.

2 PORTEFEULJEKOMITEES

Die komitee van die Provinsiale Parlement wat toesig oor die WKTK het, is die Staande Komitee oor

Gemeenskapsveiligheid, Kultuursake en Sport, en die Staande Komitee oor Openbare Rekeninge

(SKOOR)

Staande Komitee oor Openbare Rekeninge

Datum van

Verhoor

Saak onder Oorweging

4 November 2014 Inligting deur die Ouditeur-generaal en Ouditkomitee oor die Jaarverslag van die


18 Februarie 2015 Wes-Kaapse Taalkomitee se aanbieding van 1ste, 2de en 3de kwartaalverslae

10 Maart 2015 Wes-Kaapse Taalkomitee se Bewilliging en Begroting vir 2015/16 is aangebied.

3 UITVOERENDE GESAG

Ag verslae oor finansiële en nie-finansiële inligting is deur die Uitvoerende Gesag gedurende die jaar

onder oorsig voorgelê.

Kwartaallikse Prestasieverslag 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015 en 30 April 2015.

Tussentydse Moniteringsverslag 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015 en 30 April 2015.

4 DIE WES-KAAPSE TAALKOMITEE

Belangrikheid en doel

Alle amptelike tale moet gelykheid van aansien geniet en gelykwaardig hanteer word. Die WKTK, in

samewerking met die DKES, is daarvoor verantwoordelik om die implementering van die Wes-Kaapse

Taalbeleid, soos aangeneem in 2005, te moniteer en te evalueer en moet ten minste een keer per jaar

aan die Provinsiale Wetgewer oor hierdie mandaat verslag doen.

Rol

Die Wes-Kaapse Provinsiale Talewet, 1998, bepaal dat die WKTK onder andere, die volgende moet

doen:

die gebruik van Afrikaans, Engels en isiXhosa in die Wes-Kaapse Regering moniteer;

aanbevelings doen aan die provinsiale minister en die Provinsiale Parlement oor voorgestelde

of bestaande wetgewing, praktyk en beleid wat direk of indirek op taal in die Wes-Kaap

betrekking het;

aktief die beginsel van veeltaligheid bevorder;

die ontwikkeling van voorheen gemarginaliseerde inheemse tale aktief bevorder;

die Provinsiale Minister en die Wes-Kaapse Kultuurkommissie oor taalsake in die Provinsie

adviseer; en

PanSAT oor taalsake in die Wes-Kaap adviseer.

Raad se grondwet

Die Wes-Kaapse Taalkomitee het nie ‟n amptelike grondwet nie, maar word deur die Wes-Kaapse

Provinsiale Talewet (Wet 13 van 1998) gerig.


Samestelling van die Wes-Kaapse Taalkomitee

Naam Benoeming

(t.o.v. die

Openbare

Entiteitsraad

se struktuur)

Datum

aangestel

Datum

bedank

Kwalifikasies Gebied van

kundigheid

Raads-

direkteurskappe

Ander Komitees Aantal

vergaderings

bygewoon in

2014/15

Martin

Barker

Lid 1

September

2012

N.v.t. BA Hons Engels;

Universiteitsopleiding

Diploma (Engels en

Afrikaans)

Het Engels onderrig op

sekondêre vlak

N.v.t. Taalbeleidimple-

mentering

Subkomitee

4

Marguerite

Briers de

Stadler

Lid 1

September

2012

N.v.t. BA, Hoër

Onderwysdiploma;

Spesiale Diploma vir

Mense met

Gestremdhede;

Diploma in Vertaling;

MPhil

Hoof Uitvoerende

Beampte Vriende van

Afrikaans; Lid: Afrikaanse

Taalraad; Lid van

Bestuurskomitee en

stigterslid: XhosAfrika

Netwerk

Afrikaanse Taalraad Taalbeleidimple-

mentering

Subkomitee

6

Prof.

Rajendra

Chetty

Voorsitter 1

September

2012

N.v.t. PhD Engels

Onderwys; MA Suid-

Afrikaanse

Letterkunde; MBA

Navorser in die areas van

geletterdheid en Taal,

spesifiek Engels onderwys;

Raadslid: Engelse

Akademie van Suid-

Afrika.

N.v.t. Uitvoerende

Taalbeleidimple-

mentering

Subkomitee

Navorsing en

Ontleding

Subkomitee

7

Willem

Fransman

Lid 1

September

2012

N.v.t. Nasionale Diploma in

Laboratoriumdier-

tegnologie

Gepubliseerde digter;

skrywer van kortverhale;

skrywer van radio- en

verhoogstukke;

storieverteller; fasiliteer

van kreatiewe

skryfprosesse.


mentering

Subkomitee

2

Dr. Izak

Fredericks

Lid 1

September

2012

N.v.t. BA (Publ. Admin.), LLB

(UWK), LLM (Harvard),

LLD (Universiteit van

die Wes-Kaap)

Outeur: vroeë taalbeleid

vir die Departement van

Justisie en Grondwetlike

Ontwikkeling; LLD-tesis:

"The protection of

languages and of

language rights in the

South African

Constitution".

N.v.t. Navorsing en

Ontleding

Subkomitee

2


Naam Benoeming

(t.o.v. die

Openbare

Entiteitsraad

se struktuur)

Datum

aangestel

Datum

bedank


kundigheid

Raads-

direkteurskappe


vergaderings

bygewoon in

2014/15

Maria Olivier Visie-voorsitter 1

September

2012

N.v.t. M.A. Afrikaans en

Nederlands

spesialiseer in

vertaling en

Afrikaanse

taalverwerwing;

Sekondêre

Onderwysdiploma

Lid: Afrikaanse Taalraad

Uitvoerende Komitee,

XhosAfrika Netwerk;

Bestuurder: Intshona

Labour Trust; Voormalige

Lid: Nasionale Taalraad vir

Afrikaans; Voormalige

Hoof Uitvoerende

Beampte: Stigting vir

Bemagtiging deur

Afrikaans

N.v.t. Uitvoerende

Taalbeleidimple-

mentering

Subkomitee

7

Prof.

Monwabisi

Ralarala

Lid 1

September

2012

N.v.t. DLitt (Afrika Tale); MA

(Afrika-tale); BA Hons;

Nagraadse Diploma:

Toegepaste

Taalstudies; Hoër

Onderwys-diploma

Institusionele

Taalkoördineerder

Kaapse Skiereiland

Universiteit van

Tegnologie;

taalontwikkeling;

Koördinasie van die

ontwikkeling van

tweetalige

kursusmateriaal

(multimedia materiaal

ingesluit) in samewerking

met vakkundiges)

Kommissaris van die

Tribunaal vir Taalkundige

Menseregte

Navorsing en

Ontleding

Subkomitee

6

Hendrik

Theys

Lid 1

September

2012

N.v.t. BA. HOD, BEd. Taalonderwyser en

-lektor, Trustee: Stigting vir

Bemagtiging deur

Afrikaans; Uitvoerende

Lid: Afrikaanse Taalraad

PanSAT Navorsing en

Ontleding

Subkomitee

4

Maletsatsi

Wotini

Lid 1

September

2012

N.v.t. Diploma in

Arbeidswetgewing;

Sertifikaat in

fasilitering,

konflikbestuur

Mentorskap in

multikulturele omgewings


mentering

Subkomitee

0


Naam Benoeming

(t.o.v. die

Openbare

Entiteitsraad

se struktuur)

Datum

aangestel

Datum

bedank


kundigheid

Raads-

direkteurskappe


vergaderings

bygewoon in

2014/15

Heindrich

Wyngaard

Lid 1

September

2012

N.v.t. Nasionale Diploma in

Joernalistiek;

Sertifikaat in

Projekbestuur

Voormalige senior

redakteur van Die Burger

en Rapport; publiseerder

van kortverhale en

artikels; Voormalige

uitvoerende lid:

Afrikaanse

Skrywersvereniging; Vise-

Voorsitter: Suidooster

Kunstefees

Suidoosterfees

Media 24 Rachel‟s

Angels Trust

Versameling Museum

Navorsing en

Ontleding

Subkomitee

1


Komitees

Modereringskomitee(s), Aantal vergaderings

gehou

Aantal Lede Name van Lede

Voltallige komitee 4 10 Prof. Monwabisi Ralarala

Dr. Izak Fredericks

Maria Olivier

Hendrik Theys

Heindrich Wyngaard


Martin Barker

Marguerite Briers de Stadler

Willem Fransman

Maletsatsi Wotini

Uitvoerende komitee 2 2 Prof. Rajendra Chetty

Maria Olivier

Navorsing- en ontleding-

subkomitee


Dr. Izak Fredericks

Hendrik Theys

Heindrich Wyngaard

Prof. Monwabisi Ralarala

Taalbeleidimplementering-

subkomitee


Martin Barker

Marguerite Briers de Stadler

Willem Fransman

Maletsatsi Wotini

Maria Olivier

Vergoeding van lede van die WKTK

Die diensvoordeelpakkette vir ampsdraers van sekere statutêre en ander instellings word deur die Minister van

Finansies omskryf en in ‟n omsendbrief van die Provinsiale Tesourie beskryf. Die Voorsitter se vergoeding beloop R381

per uur, die Ondervoorsitter se vergoeding is R258 per uur en die vergoedingstarief vir lede is R218 per uur.

Naam

Vergoeding R’000 Ander vergoedings

(Reis en verblyf)

R’000

Totaal

R’000

M. Barker 2 1 3

R. Chetty 5 1 6

B. de Stadler 3 1 4

W. Fransman 2 - 2

I. Fredericks 1 - 1

M. Olivier 3 - 3

M. Ralarala 3 1 4

H. Theys 2 1 3

H. Wyngaard 1 - 1

Totaal 22 5 27


5 RISIKOBESTUUR

Die Rekenpligtige Gesag (RG) vir die Entiteit neem verantwoordelikheid vir die implementering van

Ondernemingsrisikobestuur (ORB) ooreenkomstig die Nasionale Tesourie Openbare Sektor Risikobestuursraamwerk

(NTOSRBR) en die Direktoraat Ondernemingsrisikobestuur (D:ORB) in die Departement van die Premier (DvdP) verskaf

‟n gesentraliseerde strategiese steundiens aan die Departement.

Ter nakoming van die Nasionale Tesourie Openbare Sektor Risikobestuursraamwerk (NTOSRBR) en om risikobestuur

verder binne die Departement te veranker, het die Wes-Kaapse Regering (WKR) ‟n ORB-beleid aanvaar wat die WKR

se oorhoofse bedoeling t.o.v. ORB uiteensit. Die Entiteit het 'n ORB-strategie aangeneem, goedgekeur deur die

Rekenpligtige Gesag op 17 Julie 2014, en 'n ORB implementeringsplan, goedgekeur deur die Rekenpligtige Gesag op

8 Mei 2014. Die ORB-implementeringsplan het uitvoering gegee aan die WKR se ORB-beleid en Entiteit ORB-strategie

en stippel die rolle en verantwoordelikhede van bestuur en personeel vir die verankering van risikobestuur in die

Entiteit uit.

Die Entiteit het betekenisvolle risiko‟s op ‟n kwartaallikse basis geassesseer wat ‟n impak kon hê op die verwesenliking

van sy doelstellings, strategiese sowel as programmatiese risiko‟s. Risiko‟s is geprioritiseer op grond van die

waarskynlikheid en impak (inherent en residueel) en addisionele mitigasies waarop ooreengekom is om risiko's te

verminder tot aanvaarbare vlakke. Nuwe ontluikende risiko‟s is geïdentifiseer gedurende die kwartaallikse

hersieningsprosesse.

Die Entiteit het ‟n Ondernemingsrisikobestuurskomitee (ORBK) gestig om die Rekenpligtige Gesag by te staan in die

uitvoering van sy verantwoordelikhede aangaande risikobestuur. Hierdie Komitee word bedryf volgens ‟n opdrag

goedgekeur deur die Rekenpligtige Gesag vir die Departement van Kultuursake en Sport op 17 Julie 2014. ORBK het

die strategiese en programrisikoregisters bekragtig en verdere optrede waar nodig aanbeveel.

Die Ouditkomitee het die onafhanklike oorsig oor die Departement se risikobestuurstelsel verskaf. Die Ouditkomitee is

van kwartaallikse ORB-vorderingsverslae en die Entiteit se risikoprofiele en registers ter uitvoering van hul onafhanklike

oorsigrol voorsien. Die Ouditkomitee se evaluering van die risikobestuursproses geskied in verhouding tot die vordering

van die implementering van die Entiteit se Jaarlikse ORB-implementeringsplan en strategiese risiko's wat die Entiteit en

die betrokke risiko-respons/behandelingstrategieë in die gesig staar.

6 INTERNE BEHEEREENHEID

Dit is die verantwoordelikheid van die Rekenpligtige Gesag om interne kontroles deurlopend te beheer en te evalueer

om seker te maak dat die kontroleaktiwiteite wat in plek is, doeltreffend en deursigtig is en bygewerk word soos nodig.

Om dit te bereik, is sleutelvergaderings kwartaalliks met die Ouditeur-generaal, programbestuurders van die

Departement van Kultuursake en Sport en die Provinsiale Minister gehou. Dit is ‟n deurlopende proses om te verseker

dat die Departement skoon oudits verkry.

7 INTERNE OUDIT EN OUDITKOMITEES

Interne Oudit voorsien bestuur van onafhanklike, objektiewe versekerings- en raadplegende dienste om waarde tot

die werkings van die Entiteit toe te voeg en dit algaande te verbeter. Dit moet die Entiteit help om sy doelwit te bereik

deur ‟n sistematiese, gedissiplineerde benadering om die effektiwiteit van Beheer-, Risikobestuur- en Beheerprosesse

te evalueer en te verbeter. Die volgende sleutelaktiwiteite word in hierdie verband uitgevoer:

Assesseer en maak gepaste aanbevelings vir die verbetering van die bestuursprosesse ter bereiking van die

doelwitte van die Entiteit;

Evalueer die genoegsaamheid en doeltreffendheid, en dra by tot die verbetering van die risikobestuursproses;

Verleen bystand aan die Rekenpligtige Gesag in die handhawing van doeltreffende en effektiewe beheer deur

daardie kontrole te evalueer t.o.v. hul doeltreffendheid en effektiwiteit, en deur aanbevelings vir bevordering en

verbetering te maak.

Die volgende versekeringsverbintenisse is goedgekeur soos per die 2014/15 Interne Ouditplan:

Oudit van Inligtingstelsels SLIMS & PASTEL

implementering van die Wes-Kaapse Taalbeleid

Die Ouditkomitee is ingestel as ‟n toesighoudende liggaam, wat onafhanklike toesig oor beheer, risikobestuur en

beheerprosesse in die Entiteit verskaf, wat toesig en verantwoordelikhede insluit ten opsigte van:

Interne Ouditfunksie;

Eksterne Ouditfunskie (Ouditeur–generaal van Suid-Afrika AGSA);

Rekeningkunde en verslaggewing deur Entiteit

Rekeningkundige Beleide van die Entiteit

Hersiening van OGSA se bestuurs- en ouditverslag

Hersiening van Entiteit se tussentydse ouditverslag

Sekuriteitsrisikobestuur

Interne Beheer;


Voorafbepaalde doelwitte;

Etiek en forensiese ondersoeke.

Die onderstaande tabel verskaf relevante inligting oor die ouditkomiteelede:

Naam Kwalifikasies Intern of

ekstern

Indien intern,

posisie in die

Departement

Datum aangestel Datum

bedank

Aantal

vergaderings

bygewoon

Mnr Ronnie

Kingwill

BCom, CTA, CA(SA) Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8

Mnr Mervyn

Burton

BCompt; B.Compt (Hons);

CA(SA)

Ekstern N.v.t. 1 Januarie 2012

1 Januarie 2015

(2de termyn)

N.v.t. 8

Me Judy

Gunther

BCompt: Meesters in

Kosteberekening; CIA;

AGA, CRMA;

Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8

Mnr Louw van

der Merwe

GR(SA); ACMA; CIA; CISA;

CRMA


Mnr Francois

Barnard

BProc, BCompt (Tax);

Nagraadse Diploma in

Ouditering MCom

(Belasting) ) GR(SA)


8 VOLDOENING AAN WETTE EN REGULASIES

Stelsels, Beleide en Prosesse is in plek om voldoening aan wette en regulasies te verseker.

9 BEDROG EN KORRUPSIE

Die Wes–Kaapse Regering het 'n Anti-korrupsiestrategie goedgekeur wat die Provinsie se zero

verdraagsaamheidshouding teenoor bedrog en korrupsie bevestig. Die Entiteit het ‟n Bedrogvoorkomingsplan en

Bedrogvoorkomingsimplementeringsplan goedgekeur wat aan die Bedrogvoorkomingsplan uitvoering gee.

Verskeie kanale vir die rapportering van bewerings van bedrog bestaan en dit word in detail in die Provinsiale Anti-

korrupsiestrategie en die Departementele Bedrogvoorkomingsplan beskryf. Elke bewering wat deur die Forensiese

Ondersoekeenheid ontvang word, word in ‟n Gevallebestuurstelsel opgeteken, wat aangewend word as ‟n

bestuursinstrument om verslag te doen van die vordering wat gemaak is met gevalle ten opsigte van die Entiteit en

wat statistiek vir die Provinsie en Entiteit genereer. Ons beskerm werknemers wat fluitjie blaas oor vermoedens van

bedrog, korrupsie en diefstal indien die bekendmaking ‟n beskermde bekendmaking is (d.w.s. aan staturêre vereistes

voldoen, d.w.s. in goeder trou gemaak is). Die geleentheid om anoniem te bly, word gebied aan enige persoon wat

dade van bedrog, diefstal en korrupsie wil rapporteer en indien hulle dit persoonlik doen, word hulle identiteite

vertroulik gehou deur die persoon aan wie hulle rapporteer.

Wanneer bedrog of korrupsie bevestig word na ‟n ondersoek afgehandel is, word die betrokke werknemer wat aan

hierdie dade aandadig was, onderwerp aan ‟n dissiplinêre verhoor. In al sulke gevalle word daar van die WKR-

verteenwoordiger wat die dissiplinêre stappe inisieer, verwag om aan te raai dat die betrokke werknemer ontslaan

word. Waar prima facie getuienis van kriminele gedrag opgemerk word, word ‟n kriminele saak by die Suid-Afrikaanse

Polisiediens aangemeld.

Teen die einde van die finansiële jaar is geen sake ten opsigte van die Entiteit in hierdie verband gerapporteer nie.


10 BEPERKING VAN BELANGEBOTSINGS

Die WKTK maak seker dat daar geen belangebotsings ontstaan nie deur daarop aan te dring dat ‟n Verklaring van

Belang (WCBD4-vorm) van elke verskaffer verkry word wat nie op die Wes-Kaapse Verskaffersdatabasis verskyn nie.

Voordat daar met verskaffers wat op die databasis geregistreer is, sake gedoen word, word die inligting nagegaan

om seker te maak dat die WCBD4-verklarings nie ouer as 12 maande is nie.

Provinsiale Tesourie staan entiteite by om die risiko van konflik van belange te beperk waar eienaars of direkteure van

maatskappye ook staatsdiensamptenare in die Wes-Kaap is. Dit word gedoen deur inligting te verskaf van PERSAL

(Die Personeelsalarisstelsel) aangaande staatsdiensamptenare wat geregistreer is as eienaars of direkteure van

maatskappye. Die entiteit maak seker dat sodanige persone 'n goedkeuringsbrief vir Besoldigde Werk buite die

Staatsdiens (BWBS) het voordat daar met hulle sake gedoen word.

Die entiteit het geen belangebotsing gevind by enige besigheid wat met verskaffers gedoen is nie. Indien sodanige

konflik wel aan die lig kom, sal die aangeleentheid as ‟n bedrieglike voorsieningsbestuuraktiwiteit beskou word en na

‟n kontrole-ondersoek sal die verskaffer as ‟n “nievoorkeur” diensverskaffer geïdentifiseer word.

11 GEDRAGSKODE

Die beleid soos deur die DKES geïmplementeer, inkorporeer die WKTK. Die doel van die Gedragskode is om ‟n hoë

standaard van professionele etiek in die werkplek te bevorder. Die WKTK strewe daarna om getrou te bly aan die

inhoud van die Kode en daaraan te voldoen. Werknemers word bewus gemaak van die Gedragskode deur die

verpligte opleiding, onder andere, van alle nuutaangestelde werknemers. Die Kode is onder alle werknemers versprei

om te dien as ‟n herinnering om voortdurend hoë standaarde van professionele etiek in die werkplek te bevorder.

Wanneer die inhoud van die Gedragskode verbreek word, maak bestuurders gebruik van progressiewe dissipline

wanneer nodig. Meer ernstige oortredings word na die Sentrum vir Korporatiewe Dienste (Direktoraat

Werknemerverhoudinge) vir formele tugprosedures verwys.

Daarbenewens is komiteelede van die WKTK verplig om ‟n gedragskode met betrekking tot hul

verantwoordelikheidsarea te onderteken en daarby te hou.

12 GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSKWESSIES

Die beleid soos deur die DKES geïmplementeer, inkorporeer die WKTK. Gesondheid- en veiligheidskwessies word

aangespreek deur die hou van maandelikse inspeksies by DKES se Hoofkantoor en oudit-inspeksies by alle ander

kantore van die Departement. Gebeurlikheidsplanne en kontinuïteitsplanne is saamgestel vir al die kantore. Die

bestuurders by al die kantore is aangestel as gesondheid- en veiligheidsrisikokoördineerders, veiligheidsbeamptes,

eerstehulpbeamptes en brandbestryders.

Jaarlikse brandweeroefeninge word gehou in die stadsentrum, Kaapstad, in samewerking met die Departement van

Gemeenskapsveiligheid en die Departement van Ramprisikobestuur van die Stad Kaapstad wat alle prosesse

moniteer en kommentaar daaroor verskaf.

Beroepsgesondheid- en -veiligheidsvergaderings word kwartaalliks gehou op topbestuursvlak om gesondheid-,

veiligheid- en omgewingsake te bespreek.

Die gesondheids- en veiligheidsbewustheidsprogramme wat jaarliks aangebied word, het die bewustheidsvlak in

hierdie opsig in die Entiteit aansienlik verhoog. Die Entiteit het 'n afvalbestuursprogram geïmplementeer.

Oorskietpapier word elke maand versamel en verwyder.

13 MAATSKAPPY-/ RAADSEKRETARIS

Nie van toepassing op hierdie entiteit nie.

14 MAATSKAPLIKE VERANTWOORDELIKHEID

Nie van toepassing op hierdie entiteit nie.


15 OUDITKOMITEEVERSLAG

Ons bied met genoeë ons verslag vir die boekjaar geëindig 31 Maart 2015 aan.

Verantwoordelikheid van die Ouditkomitee

Die Ouditkomitee doen verslag dat die komitee voldoen het aan sy verantwoordelikhede wat voortspruit uit artikel 51

(1) (a) van die Wet op Openbare Finansiële Bestuur en Tesourieregulasie 27.1. Die Ouditkomitee doen verder ook

verslag dat hy ‟n toepaslike amptelike verwysingsraamwerk as sy Ouditkomitee-oktrooi aanvaar het, sy aktiwiteite in

voldoening daarmee gereguleer het, en al sy verantwoordelikhede soos daarin vervat, nagekom het.

Die Doeltreffendheid van Interne Beheer

Die entiteit word deur die Departement van Kultuursake en Sport bedien, en geen tekortkominge ten opsigte van

interne beheer op entiteitsvlak is gerapporteer nie.

Bestuur in die oorsigjaar en Kwartaallikse Verslae

Die Entiteit het maandeliks en kwartaalliks aan die Tesourie verslag gedoen soos deur die WOFB bepaal word.

Die Ouditkomitee is tevrede met die inhoud en gehalte van kwartaallikse finansiële en prestasieverslae wat deur die

entiteit se Rekenpligtige Beampte vir die oorsigjaar voorberei en uitgereik is.

Evaluering van Finansiële State

Die Ouditkomitee het:

die geouditeerde finansiële jaarstate soos dit in die verslag verskyn, met die Ouditeur-Generaal van Suid-

Afrika en die Rekenpligtige Beampte nagegaan en bespreek.

die Ouditeur-Generaal van Suid-Afrika se bestuursverslag en die bestuur se reaksie daarop in oënskou

geneem.

veranderinge aan die finansiële beleide en praktyke in oorweging geneem en waar van toepassing word dit

in die finansiële jaarstate weergegee.

die entiteit se prosesse nagegaan om nakoming van regs- en regulerende bepalings te verseker.

die inligting oor voorafbepaalde doelwitte soos in die jaarverslag vermeld, nagegaan.

wesenlike veranderinge wat uit die oudit van die Entiteit voortgespruit het, nagegaan en

die tussentydse finansiële jaarstate soos voorgelê deur die Entiteit vir die ses maande eindigende 30

September 2014, nagegaan en aanbevelings gedoen waar nodig.

Interne Oudit

Die Ouditkomitee bly besorg oor die genoegsaamheid van interne ouditbronne om volle dekking van hoë-risiko areas

te verskaf.

Die gesamentlike versekeringsbenadering sal steeds doeltreffend toegepas word om interne ouditbronne op die

mees relevante risiko-areas te laat fokus.

Verslag van die Ouditeur-Generaal

Ons het die implementeringsplan vir ouditkwessies wat in die vorige jaar aangemeld is, nagegaan en is tevrede dat

dit aandag geniet het soos die Ouditeur-Generaal verslag gedoen het.

Die Ouditkomitee het met die Ouditeur-Generaal en die Entiteit vergader om te verseker dat daar geen onopgeloste

kwessies uit die regulerende oudit voortspruit nie.

Die Ouditkomitee stem daarmee saam en aanvaar die Ouditeur-Generaal se opinie aangaande die Finansiële

Jaarstate, en stel voor dat die geouditeerde Finansiële Jaarstate aanvaar word en saamgelees word met die verslag

van die Ouditeur-Generaal.

Waardering

Die Ouditkomitee wil graag sy waardering uitspreek teenoor die Bestuur van die Entiteit, die Ouditeur-Generaal en die

Korporatiewe Versekeringstak vir die samewerking en inligting wat hulle verskaf het om ons in staat te stel om hierdie

verslag saam te stel.

__________________________

Ronnie Kingwill

Voorsitter van die Maatskaplike Kluster-ouditkomitee

Wes-Kaapse Taalkomitee: Wes–Kaapse Regering

11 Augustus 2015


DEEL D: MENSLIKEHULPBRON-BESTUUR


1 INLEIDING

Die Wes-Kaapse Taalkomitee is op 1 September 2012 vir ‟n ampstermyn van drie jaar aangestel. Die Wes-Kaapse

Provinsiale Talewet, 1998 maak vir elf lede voorsiening. Slegs tien lede is aangestel omdat geen nominasies vir

verteenwoordigers van Suid-Afrikaanse Gebaretaal ontvang is nie.

Die taalbelange van die Wes-Kaap word op die volgende manier verteenwoordig:

Afrikaans word deur vier lede verteenwoordig;

isiXhosa word deur drie lede verteenwoordig;

Engels word deur twee lede verteenwoordig; en

Voorheen gemarginaliseerde en inheemse tale word deur een lid verteenwoordig.

Wanneer die vakature gevul is, sal SAGT deur een lid verteenwoordig word.

2 MENSLIKEHULPBRON-OORSIGSTATISTIEKE

Daar word oor hierdie statistieke in die Jaarverslag van die Departement van Kultuursake en Sport verslag gedoen.


DEEL E: FINANSIËLE INLIGTING


1 VERSLAG VAN DIE OUDITEUR-GENERAAL AAN DIE WES-KAAPSE PROVINSIALE PARLEMENT OOR DIE WES-

KAAPSE TAALKOMITEE

Inleiding

1. Ek het die finansiële state van die Wes-Kaapse Taalkomitee soos uiteengesit op bladsy 31 tot 47 geoudit. Dit sluit

ook die staat van finansiële posisie soos op 31 Maart 2015, die staat van finansiële prestasie, die staat van

veranderinge in netto bates, die kontantvloeistaat en die staat van vergelyking van begroting en werklike

bedrae vir die jaar geëindig in, asook die aantekeninge wat uit ‟n opsomming van betekenisvolle

rekeningkundige beleide en ander verduidelikende inligting bestaan.

Rekenpligtige gesag se verantwoordelikheid vir die finansiële state

2. Die rekenpligtige gesag is verantwoordelik vir die voorbereiding en billike aanbieding van die finansiële state

ooreenkomstig die Suid-Afrikaanse Standaarde van Algemeen Erkende Rekeningkundige Praktyk (SA

Standaarde van AERP), die vereistes van die Wet op Openbare Finansiële Bestuur van Suid-Afrika, 1999 (Wet No

1 van 1999) (WOFB) en artikel 19(5) van die Wes-Kaapse Provinsiale Talewet, 1998 (Wet no. 13 van 1998) (WKPT),

asook sodanige interne beheer wat volgens die rekenpligtige gesag nodig is om die voorbereiding van

finansiële state sonder wesenlike wanvoorstelling, hetsy weens bedrog of foute, te bewerkstellig.

Ouditeur-Generaal se verantwoordelikheid

3. My verantwoordelikheid is om ‟n mening te gee oor hierdie finansiële state gebaseer op my oudit. Ek het my

oudit gedoen in ooreenkoms met internasionale ouditstandaarde. Daardie standaarde vereis dat ek voldoen

aan etiese vereistes en die oudit beplan en uitvoer om redelike versekering te verkry dat die finansiële state

sonder wesenlike wanvoorstelling is.

4. ‟n Oudit behels die uitvoering van prosedures om ouditbewyse te verkry oor die bedrae en openbaarmakings

in die finansiële state. Die prosedures wat gekies word, hang van die ouditeur se oordeel af, insluitend die

assessering van die risiko‟s van wesenlike wanvoorstelling van die finansiële state, hetsy weens bedrog of fout.

Wanneer hierdie risiko-assesserings gedoen word, oorweeg die ouditeur interne beheer wat toepaslik is vir die

entiteit se voorbereiding en billike aanbieding van die finansiële state om ouditprosedures aan te wend wat vir

die omstandighede geskik is, maar nie met die doel om ‟n mening oor die doeltreffendheid van die entiteit se

interne beheer uit te spreek nie. ‟n Oudit sluit die evaluering van die toepaslikheid van rekeningkundige

beleide in en die redelikheid van rekeningkundige beramings wat deur die bestuur gemaak is, asook die

evaluering van die algehele aanbieding van die finansiële state.

5. Ek glo dat die ouditbewyse wat ek verkry het voldoende en geskik is om as ‟n grondslag vir my ouditmening te

dien.

Mening

6. Dit is my mening dat die finansiële state, in alle wesenlike opsigte, die finansiële posisie van die Wes-Kaapse

Taalkomitee soos op 31 Maart 2015, en sy finansiële prestasie en kontantvloei vir die jaar geëindig, in

ooreenstemming met die Suid-Afrikaanse standaarde van AERP en die vereistes van die WOFB en die WKPT,

billik weerspieël.


Verslag oor ander wetlike en regulerende vereistes

7. In ooreenstemming met die Wet op Openbare Oudit, 2004 (Wet no. 25 van 2004) (WOO) en die algemene

kennisgewing wat daarvolgens uitgereik is, het ek die verantwoordelikheid om verslag te lewer van die

gerapporteerde prestasie-inligting teen voorafbepaalde doelwitte vir gekeurde doelwitte aangebied in die

jaarlikse prestasieverslag, nie-voldoening aan wetgewing asook interne beheer. Die doel van my toetse was

om aanmeldbare bevindings soos beskryf onder elke subhoof te identifiseer maar nie om bewyse te versamel

om versekering oor hierdie aangeleenthede te gee nie. Gevolglik spreek ek nie ‟n mening oor hierdie

aangeleenthede uit nie en maak ook nie ‟n gevolgtrekking in die verband nie.

Voorafbepaalde doelwitte

8. Ek het prosedures uitgevoer om bewyse te verkry oor die nut en betroubaarheid van die prestasie-inligting vir

die volgende geselekteerde doelwit wat in die jaarlikse prestasieverslag vir die openbare entiteit vir die jaar

geëindig 31 Maart 2015 verskyn:

Doelwit: Moniteer en adviseer oor die implementering van die Wes-Kaapse Taalbeleid op bladsy 13.

9. Ek het die gemelde prestasie-inligting teen die algehele kriteria van nut en betroubaarheid geëvalueer.

10. Ek het die bruikbaarheid van die gerapporteerde prestasie-inligting geëvalueer om te bepaal of dit aangebied

is in ooreenstemming met die Nasionale Tesourie se jaarverslagbeginsels en of die gerapporteerde prestasie in

ooreenstemming met die beplande doelwit was. Verder het ek toetse uitgevoer om te bepaal of aanduiders

en teikens goed gedefinieer, waar, spesifiek, meetbaar, tydgebonde en tersaaklik was, soos vereis word deur

die Nasionale Tesourie se Raamwerk vir die bestuur van Programprestasie-inligting.

11. Ek het die betroubaarheid van die prestasie-inligting geëvalueer om vas te stel of dit geldig, akkuraat en

volledig was.

12. Ek het geen wesenlike bevindings oor die nut en betroubaarheid van die prestasie-inligting vir die

geselekteerde doelwit: moniteer en adviseer oor die implementering van die Wes-Kaapse Taalbeleid

gemaak nie.

Addisionele saak

13. Hoewel ek geen wesenlike bevindinge oor die nut en betroubaarheid van die gemelde prestasie-inligting vir

die geselekteerde doelwit gemaak het nie, wil ek graag die aandag op die volgende vestig:

Bereiking van beplande doelwitte

14. Verwys na die jaarlikse prestasieverslag op bladsy 13 vir inligting oor die bereiking van die beplande doelwitte

vir die jaar.

Voldoening aan wetgewing

15. Ek het die prosedures uitgevoer om bewyse te verkry dat die entiteit aan die toepaslike wetgewing met

betrekking tot finansiële sake, finansiële bestuur en ander verwante sake voldoen het. Ek het nie enige gevalle

van wesenlike nie-voldoening aan spesifieke sake in sleutelwetgewing geïdentifiseer nie, soos uiteengesit in die

algemene kennisgewing wat ingevolge WOO uitgereik is nie.


Interne beheer

16. Ek het interne beheer as toepaslik beskou met betrekking tot my oudit van die finansiële state, die jaarlikse

prestasieverslag en voldoening aan wette en regulasies oorweeg. Ek het geen betekenisvolle gebreke in

interne kontrole geïdentifiseer nie.

Kaapstad

29 Julie 2015


WES-KAAPSE TAALKOMITEE

FINANSIËLE JAARSTATE

vir die jaar geëindig 31 Maart 2015

2. STAAT VAN FINANSIËLE POSISIE SOOS OP 31 MAART 2015

Syfers in Rand Notas

2015

R’000

2014

R’000

BATES

Bedryfsbates

Kontant en kontantekwivalente 2 304 224

TOTALE BATES 304 224

LASTE

Bedryfslaste

Bedrae betaalbaar van uitruiltransaksies 3 58 5

TOTALE LASTE 58 5

NETTO BATES

Opgehoopte surplus 246 219

TOTALE NETTO BATES 304 224





3. STAAT VAN FINANSIËLE PRESTASIE VIR DIE JAAR GEЁINDIG 31 MAART 2015

Syfers in rand Notas

2015

R’000

2014

R’000

INKOMSTE

Inkomste van nie-uitruiltransaksies 4.1 251 267

Inkomste van uitruiltransaksies 4.2 14 11

TOTALE INKOMSTE 265 278

UITGAWES

Ouditgelde 5 (122) (107)

Administratiewe uitgawes 7 (30) (21)

Ledegelde 8 (22) (22)

Ander bedryfsuitgawes 9 (64) (100)

TOTALE UITGAWE (238) (250)

SURPLUS VIR DIE JAAR 27 28





4. STAAT VAN VERANDERINGE IN NETTO BATES

Bedrae in Rand

Opgehoopte

surplus

R’000

Totale

Ekwiteit

R’000

Saldo op 1 April 2013 191 191

Surplus vir die jaar 28 28

Saldo op 01 April 2014 219 219

Surplus vir die jaar 27 27

Saldo op 31 Maart 2015 246 246





5. KONTANTVLOEISTAAT

Syfers in rand Notas

2015

R’000

2014

R’000

Kontantvloei van bedryfsaktiwiteite

Kontant ontvang 221 210

Kontant betaal aan verskaffers en

werknemers

(155) (236)

Kontant genereer (gebruik) in bedryf 6 66 (26)

Rente ontvang 14 11

Netto kontant invloei (uitvloei)van

bedryfsaktiwiteite 80 (15)

Netto toename/(afname) in kontant en

kontantekwivalente 80 (15)

Kontant en kontantekwivalente aan begin

van die jaar

224 239

Totale kontant en kontantekwivalente aan

die einde van die jaar 304 224


Die goedgekeurde begroting dek die tydperk van 1 April 2014 tot 31 Maart 2015. Die finansiële state word op die grondslag van oploping

voorberei deur ‟n klassifikasie oor die aard van die uitgawes in die staat van finansiële prestasie te gebruik. Die finansiële state verskil van die

begroting, wat goedgekeur is op die kontantgrondslag van dieselfde klassifikasie. Afwykings bokant 5% word beskou as betekenisvol en

word in die Staat van Vergelyking van Begrote en Werklike Bedrae hierbo verduidelik.

‟n Rekonsiliasie van die werklike bedrae op ‟n vergelykende grondslag soos aangebied in die staat van vergelyking van begrote en

werklike bedrae en die werklike bedrae in die kontantvloeistaat vir die tydperk geëindig 31 Maart 2015 verskyn hieronder. Die finansiële

state en begrotingsdokumente word vir dieselfde tydperk voorberei. Daar is ‟n grondslagverskil: die begroting word op ‟n kontantgrondslag

voorberei en die finansiële state op ‟n oplopingsgrondslag.


AANTEKENINGE BY DIE FINANSIËLE JAARSTATE


6. STAAT VAN VERGELYKING VAN BEGROTE EN WERKLIKE BEDRAE

Beskrywing

Finale

begroting

R’000

Werklike

bedrae op ’n

grondslag

van

vergelyking

R’000

Afwyking

R’000

Afwyking

%

Verduideliking van belangrike afwykings (groter as 5%)

teenoor begroting

INKOMSTE

Oordragte & subsidies 221 221 - -

Ander bedryfsinkomste 0 30 30 100% Korting op ouditgeld van Nasionale Tesourie

Rente-inkomste 12 14 2 17% Rentekoerstoename

TOTALE INKOMSTE 233 265 32

UITGAWES

Ledegeld 44 22 22 50% Daar word vir vergaderings vir ‟n hele dag begroot,

terwyl hulle net ‟n paar uur duur.

Administrasie-uitgawes 38 30 8 21% Kostebeperkings skryfbehoeftes & advertensies

Ouditgelde 50 122 (72) (144%) Ouditeur-generaal se gelde het die begroting oorskry.

Ander bedryfsuitgawes 101 64 37 37% Taalprojek uitgestel tot die 2016-boekjaar.

TOTALE UITGAWE 233 238 (5)

NETTO EFFEK - 27 27


7. REKONSILIASIE VAN WERKLIKE BEDRAE OP ’N VERGELYKENDE GRONDSLAG EN WERKLIKE

BEDRAE IN DIE FINANSIËLE STATE




Beskrywing Bedryf

R’000

Totaal

R’000

Werklike bedrag op vergelykende

grondslag soos aangetoon in die

begroting en werklike

vergelykende staat

- -

Basiese verskille 27 27

Tydsverskille - -

Entiteitverskille - -

Werklike bedrag in die

kontantvloeistaat

27

27


1. REKENINGKUNDIGE BELEIDE

1. 1 VOORLEGGING VAN FINANSIËLE STATE

Die finansiële state is voorberei ooreenkomstig die volgende beleide, wat konsekwent

toegepas is in alle wesenlike aspekte, tensy anders aangedui. Waar dit egter gepas en

betekenisvol is, is addisionele inligting vrygestel om die bruikbaarheid van die finansiële state

te verbeter en om te voldoen aan die statutêre vereistes van die Wet op Openbare

Finansiële Bestuur, Wet 1 van 1999 (soos gewysig deur Wet 29 van 1999), en die

Tesourieregulasies uitgereik ingevolge die Wet.

1.1.1 Voorbereidingsgrondslag

Die finansiële state is voorberei in ooreenstemming met die doeltreffende standaarde van

Algemeen Erkende Rekenkundige Praktyk (AERP) insluitende enige vertolkings, riglyne en

voorskrifte wat deur die Raad vir Rekeningkundige Standaarde uitgereik is.

Die finansiële state is ingevolge die historiese kostekonvensie voorberei, behalwe soos

aangedui in die onderstaande rekeningkundige beleide. Die rekeningkundige beleidsrigtings

soos hieronder uiteengesit en waar van toepassing op die Entiteit, is konsekwent toegepas op

alle tydperke wat in hierdie finansiële state verskyn, tensy anders aangedui.

Standaarde van AERP wat op die verslagdoeningstydperk van toepassing is:

AERP

verw. Beskrywing

AERP

verw. Beskrywing

AERP 1* Voorlegging van finansiële state AERP 16* Beleggingseiendom

AERP 2* Kontantvloeistaat AERP 17* Eiendom, Aanleg en Toerusting

AERP 3*

Rekeningkundige

beleidsrigtings, veranderinge in

Rekeningkundige Beramings en

Foute

AERP 18* Segmentverslaggewing

AERP 4* Die uitwerking van veranderinge

in wisselkoerse AERP 19*

Bepalings, Gebeurlike

Verpligtinge & Gebeurlike Bates

AERP 5* Leenkostes AERP 21* Waardedaling van

Niekontantgenerende Bates

AERP 6* Gekonsolideerde en

Afsonderlike Finansiële State AERP 23*

Inkomste uit Nievalutatransaksies

(Belastings en Oordragte)

AERP 7* Beleggings in geassosieerdes AERP 24*

Aanbieding van

Begrotingsinligting in Finansiële

State

AERP 8* Belange in Gesamentlike

Ondernemings AERP 25* Werknemersvoordele

AERP 9* Inkomste uit ruiltransaksies AERP 18* Waardedaling van

Kontantgenerende Bates

AERP 10* Finansiële Verslagdoening in

Hiperinflasionêre Ekonomieë AERP 27* Landbou (het AERP 101 vervang)

AERP 11* Boukontrakte AERP 31* Ontasbare Bates (vervang AERP

102)

AERP 12 Voorrade AERP 100 Niebedryfsbates Gehou vir

Verkoop en Gestaakte Bedrywe.

AERP 13 Huurkontrakte AERP 103 Erfenisbates

AERP 14 Gebeure na die

verslagdoeningsdatum AERP 104 Finansiële instrumente


8. AANTEKENINGE BY DIE FINANSIËLE JAARSTATE





vir die jaar eindigend 31 Maart 2015

AERP 105

Oordragte van funksies tussen

entiteite onder gemeenskaplike

beheer

*Soos hersien

Standaarde van AERP wat gebruik mag word in die ontwikkeling van ’n rekeningkundige

beleid:

AERP verw. Beskrywing

AERP 32 Dienskonsessiereëlings: Verlener

AERP 108 Statutêre ontvangbares

Standaarde van AERP wat gebruik mag word om inligting in die finansiële state te openbaar:

AERP verw. Beskrywing

AERP 20 Verwanteparty-bekendmaking

* Vir die huidige finansiële jaar en in ooreenstemming met vorige jare, is IPSAS 20 gebruik vir

verwantepartyopenbaarmakings.

Die voorbereiding van finansiële state in ooreenkoms met AERP vereis dat die bestuur

skattings, beoordelings en aannames moet maak wat die toepassing van beleide en

aangemelde bedrae van bates en laste, inkomste en uitgawes raak.

Die beramings en aannames is gebaseer op historiese ervaring en verskeie ander faktore wat

beskou word as redelik onder omstandighede. Die resultate hiervan vorm die grondslag vir

die maak van beoordelings oor drawaardes van bates en laste wat nie duidelik afleibaar is

van ander bronne nie. Werklike resultate mag verskil van hierdie beramings. Die beramings

en onderliggende aannames word voortdurend hersien. Hersienings van rekeningkundige

beramings word erken in die jaar waarin die beraming hersien word indien die hersiening

slegs daardie jaar affekteer, of in die jaar van hersiening en toekomstige jare indien die

hersiening huidige sowel as toekomstige jare affekteer.

1.1.2 Die kontantvloeistaat kan alleenlik voorberei word ooreenkomstig die direkte metode.

1.1.3 Spesifieke inligting is afsonderlik aangebied op die staat van posisie soos:

(a) Belastings en oordragte betaalbaar;

(b) Handel en ander betaalbares van nievalutatransaksies.

AERP 106 Oordrag van funksies tussen entiteite onder gemeenskaplike beheer

AERP 107 Samesmeltings





1.2. VOORLEGGINGSGELDEENHEID

Die funksionele geldeenheid van die entiteit is die Suid-Afrikaanse Rand. Hierdie finansiële

jaarstate word in Suid-Afrikaanse Rand voorgelê. Alle bedrae is tot die naaste duisend (1 000)

Rand afgerond.

1.3. AANNAME OOR LOPENDE ONDERNEMING

Hierdie finansiële jaarstate word op die grondslag van ‟n lopende onderneming voorberei.

1.4. INKOMSTE

Inkomste word gemeet teen die billike waarde van die vergoeding ontvang of ontvangbaar.

Inkomste word erken wanneer daar moontlik toekomstige voordele of dienspotensiaal uit die

entiteit sal vloei en wanneer die inkomstebedrag betroubaar gemeet kan word, en aan

spesifieke kriteria voldoen is vir die entiteit se aktiwiteite. Inkomste uit die lewering van diens

word in surplus of tekort erken in verhouding tot die stadium van voltooiing van die transaksie

teen die verslagdatum.

Die bedrag word nie gereken as betroubaar gemeet totdat alle gebeurlikhede m.b.t. die

transaksie opgelos is nie.

1.4.1 Inkomste uit nie-uitruiltransaksies

1.4.1.1 Onvoorwaardelike toelaes

‟n Onvoorwaardelike toelae word in inkomste erken wanneer die toelae ontvangbaar word.

1.4.1.2 Voorwaardelike toelaes en ontvangste

Inkomste wat van voorwaardelike toelaes, skenkings en befondsing ontvang word, word as

inkomste erken in die mate dat die entiteit voldoen het aan enige kriteria, voorwaardes of

verpligtinge wat in die ooreenkoms vervat is. Waar daar nie aan die kriteria, voorwaardes of

verpligtinge voldoen is nie, word ‟n las erken.

Rente verdien op beleggings word ooreenkomstig die voorwaardes vir toelaes hanteer.

Indien dit aan die verlener betaalbaar is, word dit as deel van die las aangeteken en indien

nie, word dit as rente verdien in die staat van finansiële prestasie aangeteken.

Toelaes wat die entiteit vergoed vir uitgawes aangegaan, word op ‟n sistematiese grondslag

in surplus of tekort erken in dieselfde tydperke waarin die uitgawes erken is.





1.4.1.3 Dienste in natura

Dienste in natura is dienste wat kosteloos deur individue aan entiteite voorsien word, maar dit

kan aan sekere voorwaardes onderhewig wees. Personeel van openbare entiteite voorsien

waardevolle steuning aan die entiteit om sy doelwitte te bereik. Die diens wat gelewer word

kan egter nie betroubaar gemeet word nie en daarom word dit nie in die staat van finansiële

prestasie of die staat van finansiële posisie erken nie.

Die aard van die diens word aangetoon in die notas by die finansiële state, verwante partye.

1.4.2 Inkomste van uitruiltransaksies

Inkomste ontvang uit rente op beleggings en lopende bankrekening.

1.5. BUITELANDSE VALUTA

Transaksies wat in buitelandse valuta gedenomineer is, word teen die wisselkoers op die

transaksiedatum omgereken. Monetêre items gedenomineer in buitelandse valuta, word

teen die wisselkoers op die verslagdoeningsdatum omgereken. Winste en verliese wat uit die

transaksie voortspruit, word teen surplus of tekort aangeteken.

1.6 UITGAWE

1.6.1 Finansiële transaksies in bates en laste

Skulde word afgeskryf wanneer dit as onverhaalbaar geïdentifiseer is. Skulde wat afgeskryf

word, word beperk tot die bedrag van toegewese fondse wat gespaar en/of onderbestee is.

Die afskrywing vind teen jaareinde plaas of wanneer fondse beskikbaar is.

Geen voorsiening word gemaak vir onverhaalbare bedrae nie, maar bedrae word as ‟n

openbaarmakingsnota aangedui.

Alle ander verliese word erken wanneer magtiging vir die erkenning daarvan verleen is.

1.6.2 Nuttelose en verkwistende uitgawe

Nuttelose en verkwistende uitgawe word in die staat van finansiële posisie as ‟n bate erken

tot tyd en wyl die uitgawe van die verantwoordelike persoon verhaal is of as onverhaalbaar

in die staat van finansiële prestasie afgeskryf word.

1.6.3 Onreëlmatige uitgawe

Onreëlmatige uitgawe word as uitgawe in die staat van finansiële prestasie erken.

Indien die uitgawe nie deur die betrokke owerheid goedgekeur is nie, word dit as ‟n bate

behandel totdat dit verhaal of afgeskryf word.

1.6.4 Oordragte en subsidies

Oordragte en subsidies word as ‟n uitgawe erken wanneer die finale magtiging vir betaling

op die stelsel verreken is (teen nie later nie as 31 Maart van elke jaar).





1.7. FINANSIËLE INSTRUMENTE

Die finansiële instrumente van die entiteit word as óf finansiële bates óf laste gekategoriseer.

1.7.1 Finansiële bates

‟n Finansiële bate is enige bate wat kontant is of ‟n kontraktuele reg om kontant te ontvang.

Die entiteit beskik oor die volgende tipes finansiële bates soos weerspieël op die staat van die

finansiële posisie of in die aantekeninge daarby:

Kontant en kontantekwivalente

Ooreenkomstig AERP 104, word die finansiële bates van die entiteit soos volg gekategoriseer

in die kategorieë wat deur hierdie standaard toegelaat word:

Tipe finansiële bate Gekategoriseer ingevolge AERP 104

Kontant en kontantekwivalente Lenings en ontvangbare rekenings

1.7.1.1 Lenings en ontvangbare rekenings

Lenings en ontvangbare rekenings word aanvanklik teen kosprys erken wat die billike waarde

weergee. Na die aanvanklike vermelding, word finansiële bates teen geamortiseerde koste

gemeet deur die effektiewerente-metode te gebruik, minus ‟n toegewing vir waardedaling.

Hulle word by bedryfsbates ingesluit, behalwe vir bedrae uitkeerbaar oor ‟n tydperk van meer

as 12 maande, wat as niebedryfsbates geklassifiseer word.

1.7.2 Finansiële laste

‟n Finansiële las is ‟n kontraktuele verpligting om kontant of ‟n ander finansiële bate aan ‟n

ander entiteit te lewer. Die finansiële laste van die entiteit is handels- en ander krediteure soos

weerspieël op die staat van finansiële posisie en die aantekeninge daarby.

Daar is twee hoofkategorieë van finansiële laste, geklassifiseer volgens hoe hulle gemeet

word. Finansiële laste kan gemeet word teen:

Billike waarde deur surplus of tekort of

geamortiseerde koste

Finansiële laste wat gemeet word teen billike waarde deur surplus of tekort word aangetoon

teen billike waarde, met enige wins of verlies erken in die staat van finansiële prestasie. Enige

ander finansiële las moet geklassifiseer word as ‟n las wat nie gemeet word teen billike

waarde deur surplus of verlies nie en word aanvanklik gemeet teen billike waarde, netto van

transaksiekoste. Ander finansiële verpligtinge word hierna gemeet teen geamortiseerde koste

deur die rentemetode te gebruik, met rente-uitgawe erken op ‟n effektieweopbrengsbasis.





1.8. KRITIEKE REKENINGKUNDIGE BERAMINGS EN BEOORDELINGS

Die entiteit maak beramings en aannames ten opsigte van die toekoms. Die gevolglike

rekeningkundige beramings is uiteraard selde dieselfde as die verwante werklike resultate.

Beramings en besluite word voortdurend geëvalueer en is gebaseer op historiese

ondervinding en ander faktore, insluitende verwagtings van toekomstige gebeure wat onder

die omstandighede as redelik beskou word. Die beramings en aannames wat 'n beduidende

risiko inhou om in die volgende finansiële jaar ‟n wesenlike aanpassing van die drabedrae

van bates en laste tot gevolg kan hê, word hieronder bespreek.

1.8.1 Voorsiening vir waardedaling van ontvangbare rekenings

‟n Beraming vir die waardedaling van ontvangbare rekenings word gedoen wanneer die

invordering van die volle bedrag nie meer waarskynlik is nie. Die voorsiening vir skuld weens

waardedaling word slegs op handels- en ander debiteure bereken. Die entiteit se totale

voorsiening vir waardedaling word op grond van individuele debiteur of ten minste per

risikokategorie bereken.

1.9. BTW EN MOONTLIKE VRYSTELLINGS

Die entiteit is van BTW vrygestel. Indien enige befondsing egter ontvang word wat die entiteit

vereis om as ‟n BTW-ondernemer te registreer, sal sodanige aansoek ingedien word.





Syfers in rand

2015

R’000

2014

R’000

2. Kontant en kontantekwivalente

Kontant en kontantekwivalente bestaan uit:

Banksaldo 304 224

304

224

Kredietgehalte van kontant by bank en korttermyndeposito's, uitgesonderd kontant voor

hande

Kontant en kontantekwivalente bestaan uit kontant en korttermyn- hoogs likiede

beleggings wat by geregistreerde bankinstellings gemaak is met termyne van drie maande

of minder en onderhewig is aan ‟n onbeduidende rentekoersrisiko. Die drabedrag van

hierdie bates is min of meer gelyk aan hulle billike waarde.

3. Bedrae betaalbaar uit uitruiltransaksies

Handelsrekenings betaalbaar 58 5

58 5

4. Inkomste

4.1 Inkomste uit nie-uitruiltransaksies

Oordragte en subsidies ontvang 221 210

Ander bedryfsinkomste - Korting: Ouditgelde 30 57

251 267

4.2 Inkomste uit uitruiltransaksies

Rente-inkomste

14

11

265

278

5. Ouditgelde

Eksterne Oudit 122 107

122

107

Handels- en ander rekenings betaalbaar word as ‟n finansiële las geklassifiseer. Die

drabedrag van handels- en ander betaalbare transaksies is min of meer gelyk aan hulle

billike waarde.





Syfers in rand

2015

R’000

2014

R’000

6. Kontant gegenereer deur bedrywe

Surplus voor belasting 27 28

Aanpassings vir:

Rente ontvang (14) (11)

Veranderinge in bedryfskapitaal:

Handels- en ander debiteure - -

Handels- en ander krediteure 53 (43)

66

(26)

7. Administratiewe uitgawes

Advertensies 5 -

Bankkoste 1 1

Vermaak 21 16

Skryfbehoeftes en drukwerk 2 4

29

21

8. Ledegelde

Barker M. 2 2

Chetty R. Prof. 5 6

De Stadler M. 3 2

Fransman W. 2 2

Fredericks I. 1 2

Olivier M. 3 3

Ralarala M. Dr. 3 1

Theys H. 2 2

Wyngaard H. 1 2

22

22





Syfers in rand

2015

R’000

2014

R’000

9. Ander bedryfsuitgawes

Taalbevorderingsprojekte* 20 43

Drukwerk en publikasies * 35 49

Intekenaarsgelde 4 -

Vertalings - 2

Reis & verblyf 5 6

64 100

10. Verwante partye

Verhoudinge

Primêre befondser Departement van Kultuursake en Sport

Strategiese vennoot Wes-Kaapse Kultuurkommissie

Strategiese vennoot Erfenis Wes-Kaap

Sekondêre befondser Nasionale Tesourie

Aard van verhouding

Beamptes van die Departement van Kultuursake en Sport in die Wes-Kaap vervul die

uitvoerende en administratiewe funksies wat met die Wes-Kaapse Taalkomitee verband hou.

Die entiteit maak gebruik van die kantoorruimte van die Departement van Kultuursake en

Sport en het toegang tot die gebruik van hul bates en die sekuriteitsdiens wat deur die

Departement van Gemeenskapsveiligheid voorsien word.

Die Nasionale Tesourie subsidieer die ouditgelde van die Wes-Kaapse Taalkomitee.

Verwanteparty-transaksies

Inkomste ontvang van verwante partye

Departement van Kultuursake en Sport 221 210

Nasionale Tesourie 30 57

11. Risikobestuur

Markrisiko

Die entiteit se aktiwiteite stel dit bloot aan ‟n verskeidenheid finansiële risiko‟s: markrisiko

(billike waarde rentekoersrisiko‟s), kredietrisiko en likiditeitsrisiko.

Die entiteit is nie aan markrisiko blootgestel nie omdat krediteure binne 30 dae na ontvangs

van ‟n faktuur betaal moet word, soos vereis deur die tesourieregulasies en die WOFB.





Syfers in rand

2015

R’000

2014

R’000

Likiditeitsrisiko

Likiditeitsrisiko is die risiko dat die entiteit nie in staat sal wees om die finansiële verpligtinge na

te kom wanneer dit betaalbaar is nie. Ingevolge die leningsvereistes verseker die entiteit dat

voldoende fondse beskikbaar is om verwagte en onverwagte finansiële verpligtinge na te

kom. Alle uitstaande rekeninge betaalbaar word binne 30 dae vanaf die

verslagdoeningsdatum betaal.

Sensitiwiteitsontleding

Indien die rentekoerse op veranderlikekoers- finansiële instrumente teen 31 Maart 2015 1%

hoër/laer was, met alle ander veranderlikes nog konstant, sou die jaar se wins na belasting

R2 255 hoër of laer gewees het.

Rentekoersrisiko

Die entiteit se risikoprofiel bestaan uit vaste- en swewende koerslenings en banksaldo‟s wat

die entiteit aan billike waarde rentekoersrisiko en kontantvloei-rentekoersrisiko blootstel, en

kan as volg opgesom word:

Finansiële Bates

Handels- en ander debiteure is op ‟n vaste rentekoers. Die bestuur hanteer rentekoersrisiko

deur voordelige koerse vir swewende koerslenings te onderhandel en waar moontlik van

vastekoerslenings gebruik te maak.

Die bestuur se beleid behels ook die balansering van die rente op batelenings met die rente

betaalbaar op laste.

Kontantvloei-rentekoersrisiko

Finansieel Huidig Verskuldig

in minder

as ’n jaar

Verskuldig

in een tot

twee jaar

Verskuldig

in twee tot

drie jaar

Verskuldig

in drie tot

vier jaar

Verskuldig

na vyf

jaar

Instrument

Normale

kredietvoorwaardes - 304 - - - -

Handels- en ander

krediteure - (58) - - - -

Uitgebreide

kredietvoorwaardes - - - - - -

Netto bedrag:

(R’000)

-

246 - - - -

Betaling verskuldig

maar nie voorsien nie - - - - - -





Syfers in rand

2015

R’000

2014

R’000

Kredietrisiko

Kredietrisiko verwys na die risiko dat die teenparty nie sy kontraktuele verpligtinge sal nakom

nie, wat tot ‟n finansiële verlies vir die entiteit kan lei. Die entiteit het 'n beleid aanvaar

waarvolgens slegs met kredietwaardige partye sake gedoen sal word.

Kredietrisiko bestaan hoofsaaklik uit kontantdeposito‟s, kontantekwivalente, afgeleide

finansiële instrumente en handelsdebiteure. Die entiteit deponeer kontant slegs by groot

banke met hoëgehalte-kredietwaardigheid en beperk blootstelling aan enige teenparty.

Geen kredietperke is gedurende die verslagdoeningstydperk oorskry nie en die bestuur

verwag nie enige verliese as gevolg van nie-prestasie deur hierdie teenpartye nie.

Maksimum blootstelling aan kredietrisiko

Die entiteit se blootstelling aan kredietrisiko met betrekking tot lenings en ontvangbare

rekenings word tot die bedrae op die balansstaat beperk.

Documents

CONTENTS PART A: GENERAL ... 7 RECONCILATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ... multilingualism project is a concrete example of our commitment to