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2. Page 7Public sector managers do not derive income directly from the publicRevenue collected has to be paid into the relevant fundUnder collection of expected income may result in a reduction in areduction in the approved budget of the departmentAccounting Officers should identify limits to the revenue base of theirdepartmentsrevenue management process must ensure adequate separation of dutiesand provide for effective supervision and monitoring of revenue collected 3. Page 10Responsibility for revenue management AO must manage revenue efficiently and effectivelyProvide for identification, collection, safeguarding, recording and reconciliation of information about revenueServices rendered by the state - review, at least annually when finalizing the budget, all fees, charges or the rates, scales or tariffs of fees and chargesobtain approval from the relevant treasury for the proposed tariff structureInformation on the tariff structure must be disclosed in the annual report!!" $#%&' 4. Page 11 AO annually before financial year begin, provide breakdown per month of anticipated revenue and expenditure AO must submit actual revenue and expenditure for preceding month and anticipated amounts for that month Within 15 days of each month submit projection of expected expenditure and revenue collection for remainder of FIN YEAR. Explanation of material differences and summary of steps taken to ensure projected expenditure and revenue remain within budget. Page 11 Chief Financial Officer Conducting regular examinations of the operations of the department to identify new sources or potential sources of revenue Conducting regular reviews of existing fees, tariffs etc relating to revenue accruing to the relevant revenue fund Maintenance of a tariff and fee register Monitoring the collection of revenue on a regular basis 5. () ( *& &+!& Page 12 Program and Sub-Program Managers The identification and recovery of all due income The continuous monitoring of the budgeted revenue in relation with the actual results as foreseen in the business plan The timely submission of financial reports and the utilization of the financial reports in managing their activities, as well as general reporting on actual performance against planned outcomes 6. ! " ! # " , - . / & " , - . 0 . &" " . 0 & 7. ('(') ' /& ('0 . &0(-0 . & Fines, penalties and forfeitsFines, penalties and forfeits are compulsory unrequited amounts which were imposed by a Court or quasi-judicial body and collected by the Department. Revenue arising from fines, penalties and forfeits is recognised in the Statement of Financial Performance when the cash is received.Interest, dividends and rent on landInterest, dividends and rent on land is recognised in the Statement of Financial Performance when the cash is received. 8. Sale of capital assets The proceeds received on sale of capital assets are recognised in the Statement of Financial Performance when the cash is received. Financial transactions in assets and liabi lities Repayments of loans and advances previously extended to employees and public corporations for policy purposes are recognised as revenue in the Statement of Financial Performance on receipt of the funds.Cheques issued in previous accounting periods that expire before being banked are recognised as revenue in the Statement of Financial Performance when the cheque becomes stale. When the cheque is reissued the payment is made from Revenue.Forex gains are recognised on payment of funds Transfers received (including gifts, donations and sponsorships)All cash gifts, donations and sponsorships are paid into the National/Provincial Revenue Fund and recorded as revenue in the Statement of Financial Performance when received. Amounts receivable at the reporting date are disclosed in the Disclosure Notes to the Financial Statements.All in-kind gifts, donations and sponsorships are disclosed at fair value in an annexure to the Financial Statements. 9. Direct exchequer receiptsAll direct exchequer receipts are recognised in the Statement of Financial Performance when the cash is received.All direct exchequer payments are recognised in the Statement of Financial Performance when final authorisation for payment is effected on the system (by no later than 31 March of each year.) Aid assistance Local and foreign aid assistance is recognised as revenue when notification of the assistance is received from the National Treasury or when the Department directly receives the cash from the donor(s).All in-kind local and foreign aid assistance are disclosed at fair value in the annexures to the Annual Financial Statements.The cash payments made during the year relating to local and foreign aid assistance projects are recognised as expenditure in the Statement of Financial Performance. The value of the assistance expensed prior to the receipt of the funds is recognised as a receivable in the Statement of Financial Position.Inappropriately expensed amounts using local and foreign aid assistance and any unutilised amounts are recognised as payables in the Statement of Financial Position.All CARA funds received must be recorded as revenue when funds are received. The cash payments made during the year relating to CARA earmarked projects are recognised as current or capital expenditure in the Statement of Financial Performance.Inappropriately expensed amounts using CARA funds and any unutilised amounts are recognised as payables in the Statement of Financial Position. 10. Flow of Provincial Own Revenue License fee Prov dept records Pay over to transaction CommercialProvincial bankRevenue FundPatience feeProvincialDepartmentProvincialTreasuryDeposit in Dept bank account Gamble tax !( 1'&0 ) % & & 11. " # Level 1Level 2Level 3 ReceiptsTax receipts Casino taxesHorse racing taxesLiquor licensesMotor vehicle licenses Sales of goods and Sales of goods and services produced by the services other thandepartment capital assets Sales of scrap, waste, arms and other usedgoods (excluding capital assets) Transfers received Other government unitsUniversities and technikonsForeign governmentsInternational organizationsPublic corporations and private enterprisesHousehold and non-profit institutions Fines, penalties and Fines forfeits Contributions in terms of a court orderPenaltiesForfeits""# Level 1Level 2 Level 3 Interest,Interest dividends andDividends rent on landRend on landSales of capital Land and subsoil assets assets Other capital assetsFinancialFinancial assets transactions in assets and liabilities 12. ! $ $ ( 2. $ "( / % ) + ! 3." $/ &( ' / / ) +! 3 ." $ 13. 4 / 0( 1" , 0 . % )! *5 53 04" $ "#&'%&' ( )*+ + , + - + + ./ 14. $ "$ $( + ) 012 2 3 1$3 1") * 6. "0! $ ** ( !& $ 7*%&755$8 755#&&/ /$8 & 15. * 7/ 9' :/ :/ 2 & (0 % & " ) 16. )( 0 $ ! 5 #/ :; ' :'%; & Please enjoy your day today 17. $ % #" 24+$5 ! 5 5 61 ( ." $( 2 ( )2-+1 18. % 2 2 #" Ways to get applicant to pay garnishee order Various problems are experienced with garnishee orders. The inability of the legal system to control garnishee ordershas lead to abuses on a very large scale, at the expense ofhelpless employees. Garnishee orders are on average over-deducted by anamount of R700 per order and many are invalid or irregularin some way or another. These problems result from a complex interaction of severalcontributing factors. 19. Ways to get applicant to pay garnishee order The garnishee order process for a payroll is, due to its legal nature, paper based and manual, and demands valuable time and effort spent on mundane administrative tasks.Large numbers of queries and enquiries from employees have to be entertained, and debt collectors often abuse the lack of legal skills of payroll staff by making frequent demands and insisting on changes to balances and extension of payment terms.The manual nature of the process and the sheer volumes of court orders involved, open the door to inefficiencies, malpractices and irregularities The solution to the problems with garnishee orders is to introduce an intelligent service in front of the payroll that will intercept all incoming garnishee orders and subject them to thorough legal scrutiny prior to passing them on to the payroll.All invalid orders, double deductions and unaffordable amounts are filtered out and are routed into a fully fledged legal process that deals with the matter in terms of the letter of the law, without the payroll being burdened in the process.Verified garnishee orders are interfaced to the payroll under controlled conditions, eliminating manual capturing 20. 0 1Departments receive funding through the budget process whereby funds are appropriated by the relevant legislature.The relevant legislature approves such appropriations per vote and per main division/programme within the vote in order for these departments to deliver on their legislative mandates within such appropriations.The Adjustment Budget process may be utilised where departments experience the incurrence of unforeseen and unavoidable expenditure during a specific financial year for which additional funds may be required to meet such expenditure How to approach our debtors so that we dont create a bad impression about our company (good communication) Define debt management Identify the main categories of debt in government Fully understand the PFMA & treasury regulations WRT debt management Implement internal controls for debt management Identify case studies within their own work environment and apply the principles of debt management Debt management 21. / &. '/ for revenue from some public service bodies all that isneeded is a simple system which ensures that therevenue is claimed at the appropriate times and that itsreceipt is followed up. Other types of revenue may give far greater scope forenhancing the institutions cash position througheffective debt management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