Monthly & Quarterly Budget Statement September 2016 Sw… · 593 726555 840 37 272 148 724 146 431 2 292 2% 593 726 Description Budget Year 2016/17 WC015 ... spending on Refuse Bins/Refuse

Berivier

WC015 Swartland Municipality

In – Year Report of Municipalities Prepared in terms of the Local Government Municipal Finance

Management Act (56/2003) Municipal Budget and Reporting

Regulations, Government Gazette 32141, 17 April 2009.

Monthly & Quarterly Budget Statement

September 2016

2

Table of Contents PART 1: IN-YEAR REPORT PAGE

Section 1 – Mayor’s Report …………………………………………………………………………….3

Section 2 – Resolutions ………………………………………………………………………….……..3

Section 3 – Executive Summary ……………………………………………………………….…..3-7

Section 4 – In-year budget statement tables …………………………………………….…..8-14

PART 2 – SUPPORTING DOCUMENTATION

Section 5 – Debtors' analysis ……………………………………………………………….…….….15

Section 6 – Creditors' analysis ………………………………………………………………….…..16

Section 7 – Investment portfolio analysis …………………………….……………….….……16 - 17

Section 8 – Allocation and grant receipts and expenditure …………………..….….18-19

Section 9 – Expenditure on Councillor, Senior Managers and Other Staff……..20

Section 10 – Material variances to the SDBIP ………………………………………………. 21

Section 11– Capital programme performance ………………………………………………. 22

Section 12 – Other supporting documentation ……………………………………………… 23-26

Section 13 – Quality certification ……………………………………………………….……..….27 - 28

3

PART 1 – IN-YEAR REPORT

Section 1 – Mayor’s Report

1.1 In -Year Report – Monthly Budget Statement

The monthly and quarterly budget statement for September 2016 has been prepared to

meet the legislative requirements of the Municipal Budget and Reporting Regulations.

1.2 Financial problems or risks facing the municipa lity

No problems or risks are facing the municipality currently.

Section 2 - Resolutions

RECOMMENDATION:

That the Executive Mayor takes cognisance of the monthly and quarterly budget statement and

supporting schedules for September 2016.

Section 3 – Executive Summary

3.1 Introduction

The Municipal Manager, as Accounting Officer of the Municipality, is required by Section 71(1)

of the Municipal Finance Management Act to submit a monthly report in a prescribed format to

the Mayor within 10 working days after the end of each month on the state of the

Municipality’s budget. NB: Please note the results referred to under the “2015/2016 Audited

Outcome” are pre-audited figures and will be updated with audited figures after the annual

audit is completed.

3.2 Consolidated performance

The following table summarises the overall position on the capital and operating Budgets

Original Budget

YTD Actual

YTD Variance

YTD Variance

Operating Expenditure 654 711 941R 122 171 066R 532 540 875R 81%Operating Revenue 641 914 085R 148 723 760R 493 190 325R 77%Capital 74 689 669R 4 065 306R 70 624 363R 95%

4

3.2.1 Revenue by source against Annual Budget

2015/16

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 79 973 85 129 7 122 30 029 25 315 4 715 19% 85 129

Property rates - penalties & collection charges – – – – – – –

Serv ice charges - electricity rev enue 219 016 235 449 19 026 61 426 62 535 (1 109) -2% 235 449

Serv ice charges - w ater rev enue 41 459 46 904 3 280 9 593 7 410 2 183 29% 46 904

Serv ice charges - sanitation rev enue 26 506 28 509 2 165 7 065 7 112 (48) -1% 28 509

Serv ice charges - refuse rev enue 18 377 20 405 2 430 6 001 5 101 900 18% 20 405

Serv ice charges - other – – – – – – –

Rental of facilities and equipment 3 646 3 586 401 900 760 140 18% 3 586

Interest earned - ex ternal inv estments 20 215 17 300 34 70 75 (5) -7% 17 300

Interest earned - outstanding debtors 1 749 1 483 158 447 384 63 16% 1 483

Div idends receiv ed – – – – – – –

Fines 17 351 28 236 286 983 1 609 (626) -39% 28 236

Licences and permits 3 768 3 475 332 950 897 53 6% 3 475

Agency serv ices 3 558 2 939 340 977 792 185 23% 2 939

Transfers recognised - operational 93 870 103 246 – 24 698 31 057 (6 359) -20% 103 246

Other rev enue 25 933 16 866 1 561 5 027 3 382 1 644 49% 16 866

Gains on disposal of PPE 419 200 139 558 – 558 0% 200

Total Revenue (excluding capital transfers and

contributions)

555 840 593 726 37 272 148 724 146 431 2 292 2% 593 726

Description

Budget Year 2016/17

WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q1 First Quarter

The statement of Financial Performance compares the expenditure and revenue against the

budget for the period ended 30 September 2016.

• The variance for Property rates is 19% above budgeted projections due to more accounts

that were paid in full at the beginning of the financial year.

• Water stands at 29% above YTD budgeted projections and can be attributed to the level two

water restriction tariffs which are higher than the normal tariff that were implemented in

February 2016 and are still applicable.

• Refuse removal is 18% above budgeted projections due to availability levies that was

incorrectly journalised to Refuse removal instead of Sewerage and Water. The adjustment

will reflect in next month's report.

• Revenue received from Fines is at 39% below YTD budgeted projections. Swartland now has

a new contract with TMT from 1 July 2016 and new speed cameras have been installed. We

expect the income received from fines to increase during the course of the financial year.

• Transfers recognised – operational currently stands at 20% below YTD budgeted projections.

This includes the equitable share grant that was received, whereas some other grants are

only recognized at year end.

• Gains on disposal of PPE are revenue from Sale of land transactions that were under

budgeted.

• Revenue received for the month of September 2016 was R37.2 million whilst the YTD

performance stands at 2% above the budgeted projections.

5

3.2.2 Expenditure by source against Annual Budget

2015/16

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Expenditure By Type

Employ ee related costs 156 127 175 657 12 242 35 510 37 841 (2 332) -6% 175 657

Remuneration of councillors 8 644 9 243 724 2 166 2 085 81 4% 9 243

Debt impairment 10 488 17 983 – – – – 17 983

Depreciation & asset impairment 73 761 83 678 6 765 20 294 20 294 0 0% 83 678

Finance charges 14 484 13 923 2 3 29 (25) -89% 13 923

Bulk purchases 187 832 212 388 19 006 45 844 46 227 (383) -1% 212 388

Other materials – – – – – – –

Contracted serv ices 3 661 4 239 322 877 976 (99) -10% 4 239

Transfers and grants 2 033 2 137 148 393 384 9 2% 2 137

Other expenditure 94 156 119 740 6 210 17 082 29 348 (12 266) -42% 119 740

Loss on disposal of PPE 4 271 2 251 – – – – 2 251

Total Expenditure 555 458 641 239 45 419 122 171 137 186 (15 014) -11% 641 239

Surplus/(Deficit) 383 (47 513) (8 147) 26 553 9 246 17 307 0 (47 513)

Transfers recognised - capital 56 046 34 049 – – 10 193 (10 193) (0) 34 049

Contributions recognised - capital 980 666 – – – – 666

Contributed assets - – – – – –

Surplus/(Deficit) after capital transfers &

contributions

57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Tax ation –

Surplus/(Deficit) after taxation 57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Attributable to minorities

Surplus/(Deficit) attributable to municipality 57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Share of surplus/ (deficit) of associate

Surplus/ (Deficit) for the year 57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Description

Budget Year 2016/17

WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q1 First Quarter

• Employee related costs currently stand at 6% below the YTD budgeted projections. For the

month of September 2016, 20 permanent vacancies were not filled for various reasons.

• Finance charges stand at 89% below the YTD budgeted projections due to Interest: Finance

Leases that will only be recognized at year end.

• Contracted services stand at 10% below the YTD budgeted projections due to under

spending on Refuse Bins/Refuse Dumps, Traffic Management and Highlands Refuse Dump:

Recycling.

• Other expenditure stand at 42% below the YTD budgeted projections and is mainly due to

no expenditure against the YTD budget for Housing Topstructure and other grants.

• Expenditure for the month of September 2016 was R45.4 million whilst the YTD

performance stands at 11% below the budgeted projections.

6

3.2.3 Capital expenditure by source against Annual Budget

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Capital Expenditure - Standard Classification

Governance and administration 5 242 4 935 82 89 1 724 (1 635) -95% 4 935

Executiv e and council 546 855 – – 212 (212) -100% 855

Budget and treasury office 920 15 – – 4 (4) -100% 15

Corporate serv ices 3 777 4 065 82 89 1 509 (1 420) -94% 4 065

Community and public safety 37 311 22 416 161 724 4 981 (4 257) -85% 22 416

Community and social serv ices 458 1 530 6 6 570 (564) -99% 1 530

Sport and recreation 1 657 17 356 8 471 3 020 (2 549) -84% 17 356

Public safety 915 510 12 13 21 (8) -39% 510

Housing 34 281 3 020 135 234 1 370 (1 136) -83% 3 020

Health – – – – – – –

Economic and environmental services 21 283 18 905 45 55 2 300 (2 245) -98% 18 905

Planning and dev elopment 325 40 – – – – 40

Road transport 20 959 18 865 45 55 2 300 (2 245) -98% 18 865

Env ironmental protection – – – – – –

Trading services 23 106 28 434 2 378 3 197 5 484 (2 287) -42% 28 434

Electricity 11 423 8 441 2 366 2 475 396 2 078 524% 8 441

Water 8 028 9 615 3 713 5 077 (4 365) -86% 9 615

Waste water management 3 640 8 834 10 10 – 10 #DIV/0! 8 834

Waste management 14 1 543 – – 11 (11) -100% 1 543

Other – – – – – – –

Total Capital Expenditure - Standard Classification 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

Funded by:

National Government 22 709 24 640 138 1 398 8 627 (7 229) -84% 24 640

Prov incial Government 34 541 9 409 69 77 3 370 (3 293) -98% 9 409

Transfers recognised - capital 57 250 34 049 207 1 476 11 997 (10 522) -88% 34 049

Public contributions & donations 2 459 666 – – – – 666

Borrowing – – – – – – –

Internally generated funds 27 234 39 975 2 459 2 590 2 493 97 4% 39 975

Total Capital Funding 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) -

Q1 First Quarter

Vote Description

Capital expenditure for the month of September amounts to R2 666 019 and Capital

commitments amount to R7 311 518.

Progress on the Top 10 Capital projects is as follow: (Detailed report attached)

3 Projects are in Planning phase;

3 Projects in Tender phase;

3 Projects in Construction phase;

1 Project is put on hold until funding is finalized with Department of Water.

7

3.2.4 PERFORMANCE INDICATORS

Budget Year 2016/17

Original

Budget

YearTD

actual

Full Year

Forecast

Borrowing Management

Capital Charges to Operating Ex penditure Interest & principal paid/Operating Ex penditure 15.2% 0.0% 15.2%

Borrowed funding of 'ow n' capital ex penditure Borrow ings/Capital ex penditure ex cl. transfers and grants 0.0% 0.0% 0.0%

Safety of Capital

Debt to Equity Loans, Accounts Pay able, Overdraft & Tax Prov ision/

Funds & Reserv es0.12 0.10 0.12

Gearing Long Term Borrow ing/ Funds & Reserv es 1.24 0.92 1.24

Liquidity

Current Ratio Current assets/current liabilities 3 : 1 5:1 3 : 1

Liquidity Ratio Monetary Assets/Current Liabilities 2 : 1 4:1 2 : 1

Revenue Management

Annual Debtors Collection Rate

(Payment Lev el %)

Last 12 Mths Receipts/ Last 12 Mths Billing 95.0% 92.83% 97.5%

Outstanding Debtors to Rev enue Total Outstanding Debtors to Annual Rev enue 16.6% 38.8% 16.6%

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

12 Months Old

16.6% 10.2% 16.6%

Creditors Management

Creditors Sy stem Efficiency % of Creditors Paid Within Terms (w ithin MFMA s 65(e)) 100% 99.1% 100%

Funding of Provisions

Percentage Of Prov isions Not Funded Unfunded Prov isions/Total Prov isions

Other Indicators

Electricity Distribution Losses % Volume (units purchased and generated less units

sold)/units purchased and generated

5.81% 5.82% 5.81%

Water Distribution Losses % Volume (units purchased and own source less units

sold)/Total units purchased and own source

15.36% 18.54% 15.36%

Employ ee costs Employ ee costs/Total Rev enue - capital rev enue 29.6% 23.9% 29.6%

Repairs & Maintenance R&M/Total Rev enue - capital rev enue 7.9% 2.2% 7.9%

Interest & Depreciation I&D/Total Rev enue - capital rev enue 16.4% 13.6% 16.4%

IDP regulation financial viability indicators

i. Debt cov erage (Total Operating Revenue - Operating Grants)/Debt

serv ice payments due w ithin financial y ear)

18.3 8.91 18.3

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

receiv ed for serv ices

23.4% 14.5% 23.4%

iii. Cost cov erage (Available cash + Inv estments)/monthly fix ed operational

ex penditure

5.8 5.8 5.8

Description of financial indicator Basis of calculation

WC015 Swartland - Supporting Table SC2 Monthly Budget Statement - performance indicators - Q1 First Quarter

8

Section 4 – In-year budget statement tables 4.1 Monthly budget statements

4.1.1 Table C1: s71 Monthly Budget Statement Summar y

WC015 Swartland - Table C1 Monthly Budget Statement Summary - Q1 First Quarter

2015/16

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Financial Performance

Property rates 79 973 85 129 7 122 30 029 25 315 4 715 19% 85 129

Serv ice charges 305 358 331 267 26 900 84 086 82 159 1 926 2% 331 267

Inv estment rev enue 20 215 17 300 34 70 75 (5) -7% 17 300


Other own rev enue 56 425 56 785 3 216 9 841 7 825 2 016 26% 56 785

Total Revenue (excluding capital transfers

and contributions)

555 840 593 726 37 272 148 724 146 431 2 292 2% 593 726

Employee costs 156 127 175 657 12 242 35 510 37 841 (2 332) -6% 175 657

Remuneration of Councillors 8 644 9 243 724 2 166 2 085 81 4% 9 243


Finance charges 14 484 13 923 2 3 29 (25) -89% 13 923

Materials and bulk purchases 187 832 212 388 19 006 45 844 46 227 (383) -1% 212 388


Other ex penditure 112 577 144 213 6 532 17 959 30 324 (12 365) -41% 144 213


Surplus/(Deficit) 383 (47 513) (8 147) 26 553 9 246 17 307 187% (47 513)

Transfers recognised - capital 56 046 34 049 – – 10 193 (10 193) -100% 34 049

Contributions & Contributed assets 980 666 – – – – 666


contributions

57 409 (12 798) (8 147) 26 553 19 439 7 114 37% (12 798)

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

Surplus/ (Deficit) for the year 57 409 (12 798) (8 147) 26 553 19 439 7 114 37% (12 798)

Capital expenditure & funds sources

Capital expenditure 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

Capital transfers recognised 57 250 34 049 207 1 476 11 997 (10 522) -88% 34 049


Borrow ing – – – – – – –


Total sources of capital funds 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

Financial position

Total current assets 385 445 335 897 408 818 335 897

Total non current assets 1 805 136 1 792 536 1 788 907 1 792 536

Total current liabilities 102 919 114 647 83 366 114 647

Total non current liabilities 193 517 191 015 193 501 191 015

Community wealth/Equity 1 894 145 1 822 772 1 920 858 1 822 772

Cash flows

Net cash from (used) operating 140 958 82 199 3 467 138 102 40 759 (97 343) -239% 82 199

Net cash from (used) investing (85 294) (74 469) (2 191) (3 058) (14 490) (11 432) 79% (74 469)

Net cash from (used) financing (2 075) (4 462) 113 337 – (337) #DIV/0! (4 462)

Cash/cash equivalents at the month/year end 299 134 230 191 1 389 362 304 253 192 (109 112) -43% 230 191

Debtors & creditors analysis 0-30 Days 31-60 Days 91-120 Days 121-150 Dys 151-180 Dys181 Dys-

1 YrOver 1Yr Total

Debtors Age Analysis

Total By Income Source 33 578 6 373 549 505 446 322 8 857 51 860

Creditors Age Analysis

Total Creditors – – – – – – – –

Description

Budget Year 2016/17

9

4.1.2 Table C2: Monthly Budget Statement - Financia l Performance (standard classification)

Budget Year 2016/17

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue - Standard

Governance and administration 133 242 7 591 41 023 35 272 5 751 16% 133 242

Executiv e and council 125 6 32 31 0 1% 125

Budget and treasury office 129 014 7 532 40 768 35 020 5 748 16% 129 014

Corporate serv ices 4 102 54 223 221 2 1% 4 102

Community and public safety 78 534 725 1 987 13 386 (11 399) -85% 78 534

Community and social serv ices 11 640 94 296 3 901 (3 605) -92% 11 640

Sport and recreation 17 770 329 657 4 122 (3 465) -84% 17 770

Public safety 28 896 287 987 1 706 (719) -42% 28 896

Housing 20 228 16 47 3 657 (3 610) -99% 20 228

Health – – – – – –

Economic and environmental services 30 281 1 062 2 844 3 495 (651) -19% 30 281

Planning and dev elopment 2 469 366 817 606 211 35% 2 469

Road transport 27 813 696 2 027 2 889 (862) -30% 27 813


Trading services 386 361 27 892 102 863 102 816 48 0% 386 361

Electricity 241 995 19 096 63 462 66 192 (2 730) -4% 241 995

Water 59 467 3 579 12 157 11 098 1 059 10% 59 467

Waste water management 51 681 2 627 16 318 15 648 669 4% 51 681

Waste management 33 218 2 589 10 926 9 878 1 048 11% 33 218

Other 23 2 6 6 (0) -3% 23

Total Revenue - Standard 628 441 37 272 148 724 154 975 (6 252) -4% 628 441

Expenditure - Standard


Executiv e and council 21 390 1 380 5 277 5 233 45 1% 21 390

Budget and treasury office 39 689 2 578 7 149 7 175 (26) 0% 39 689



Community and social serv ices 17 744 1 197 3 485 4 114 (629) -15% 17 744


Public safety 40 023 1 861 4 803 6 199 (1 397) -23% 40 023

Housing 24 165 1 863 5 042 5 978 (936) -16% 24 165

Health – – – – – –


Planning and dev elopment 12 640 809 2 258 2 892 (634) -22% 12 640

Road transport 76 388 4 277 12 304 18 191 (5 886) -32% 76 388


Trading services 351 194 28 076 71 661 79 565 (7 903) -10% 351 194

Electricity 216 746 19 757 49 628 53 546 (3 918) -7% 216 746

Water 59 525 3 581 9 009 10 836 (1 827) -17% 59 525

Waste water management 45 409 2 616 7 196 8 142 (946) -12% 45 409

Waste management 29 514 2 123 5 828 7 041 (1 212) -17% 29 514

Other 1 303 32 153 300 (147) -49% 1 303

Total Expenditure - Standard 641 239 45 419 122 171 143 184 (21 013) -15% 641 239

Surplus/ (Deficit) for the year (12 798) (8 147) 26 553 11 791 14 761 125% (12 798)

Description

WC015 Swartland - Table C2 Monthly Budget Statement - Financial Performance (standard classification) - Q1 First Quarter

10

4.1.3 Table C3: Monthly Budget Statement - Financia l Performance (revenue and expenditure by municipal vote)

Vote Description

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue by Vote

Vote 1 - Corporate Serv ices 10 510 47 206 3 401 (3 196) -94.0% 10 510

Vote 2 - Civ il Serv ices 185 167 8 926 39 899 41 949 (2 051) -4.9% 185 167

Vote 3 - Council 125 6 32 31 0 1.1% 125

Vote 4 - Electricity Serv ices 241 995 19 096 63 462 66 192 (2 730) -4.1% 241 995

Vote 5 - Financial Serv ices 129 014 7 532 40 768 35 020 5 748 16.4% 129 014

Vote 6 - Dev elopment Serv ices 26 302 706 1 440 5 068 (3 628) -71.6% 26 302

Vote 7 - Municipal Manager – – – – – –

Vote 8 - Protection Serv ices 35 328 960 2 917 3 313 (397) -12.0% 35 328

Total Revenue by Vote 628 441 37 272 148 724 154 975 (6 252) -4.0% 628 441

Expenditure by Vote

Vote 1 - Corporate Serv ices 23 869 1 491 4 546 5 623 (1 077) -19.2% 23 869

Vote 2 - Civ il Serv ices 240 547 14 399 39 209 51 393 (12 184) -23.7% 240 547

Vote 3 - Council 14 678 987 4 102 3 850 252 6.6% 14 678

Vote 4 - Electricity Serv ices 226 664 19 757 49 628 53 572 (3 944) -7.4% 226 664

Vote 5 - Financial Serv ices 39 689 2 579 7 152 7 178 (25) -0.4% 39 689

Vote 6 - Dev elopment Serv ices 41 452 2 957 8 117 9 963 (1 846) -18.5% 41 452

Vote 7 - Municipal Manager 6 712 906 3 175 3 762 (587) -15.6% 6 712

Vote 8 - Protection Serv ices 47 628 2 344 6 242 7 842 (1 600) -20.4% 47 628

Total Expenditure by Vote 641 239 45 419 122 171 143 184 (21 013) -14.7% 641 239

Surplus/ (Deficit) for the year (12 798) (8 147) 26 553 11 791 14 761 125.2% (12 798)

WC015 Swartland - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal

vote) - Q1 First Quarter

Budget Year 2016/17

11

4.1.4 Table C4: Monthly Budget Statement - Financia l Performance (revenue and expenditure)

2015/16

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 79 973 85 129 7 122 30 029 25 315 4 715 19% 85 129

Property rates - penalties & collection charges – – – – – – –

Serv ice charges - electricity rev enue 219 016 235 449 19 026 61 426 62 535 (1 109) -2% 235 449

Serv ice charges - w ater rev enue 41 459 46 904 3 280 9 593 7 410 2 183 29% 46 904

Serv ice charges - sanitation rev enue 26 506 28 509 2 165 7 065 7 112 (48) -1% 28 509

Serv ice charges - refuse rev enue 18 377 20 405 2 430 6 001 5 101 900 18% 20 405

Serv ice charges - other – – – – – – –

Rental of facilities and equipment 3 646 3 586 401 900 760 140 18% 3 586

Interest earned - ex ternal inv estments 20 215 17 300 34 70 75 (5) -7% 17 300

Interest earned - outstanding debtors 1 749 1 483 158 447 384 63 16% 1 483

Div idends receiv ed – – – – – – –

Fines 17 351 28 236 286 983 1 609 (626) -39% 28 236

Licences and permits 3 768 3 475 332 950 897 53 6% 3 475

Agency serv ices 3 558 2 939 340 977 792 185 23% 2 939


Other rev enue 25 933 16 866 1 561 5 027 3 382 1 644 49% 16 866

Gains on disposal of PPE 419 200 139 558 – 558 0% 200

Total Revenue (excluding capital

transfers and contributions)

555 840 593 726 37 272 148 724 146 431 2 292 2% 593 726

Expenditure By Type

Employ ee related costs 156 127 175 657 12 242 35 510 37 841 (2 332) -6% 175 657

Remuneration of councillors 8 644 9 243 724 2 166 2 085 81 4% 9 243

Debt impairment 10 488 17 983 – – – – 17 983


Finance charges 14 484 13 923 2 3 29 (25) -89% 13 923

Bulk purchases 187 832 212 388 19 006 45 844 46 227 (383) -1% 212 388

Other materials – – – – – – –

Contracted serv ices 3 661 4 239 322 877 976 (99) -10% 4 239


Other ex penditure 94 156 119 740 6 210 17 082 29 348 (12 266) -42% 119 740

Loss on disposal of PPE 4 271 2 251 – – – – 2 251


Surplus/(Deficit) 383 (47 513) (8 147) 26 553 9 246 17 307 0 (47 513)

Transfers recognised - capital 56 046 34 049 – – 10 193 (10 193) (0) 34 049

Contributions recognised - capital 980 666 – – – – 666

Contributed assets - – – – – –


contributions

57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Tax ation –

Surplus/(Deficit) after taxation 57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Attributable to minorities

Surplus/(Deficit) attributable to 57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Share of surplus/ (deficit) of associate

Surplus/ (Deficit) for the year 57 409 (12 798) (8 147) 26 553 19 439 (12 798)

Description

Budget Year 2016/17

WC015 Swartland - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q1 First

Quarter

12

4.1.5 Table C5: Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding )

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Multi-Year expenditure appropriation

Vote 1 - Corporate Serv ices 2 084 3 000 66 71 1 500 (1 429) -95% 3 000

Vote 2 - Civ il Serv ices 3 535 6 250 – – – – 6 250

Vote 8 - Protection Serv ices – 225 – – – – 225

Total Capital Multi-year expenditure 5 619 9 475 66 71 1 500 (1 429) -95% 9 475

Single Year expenditure appropriation

Vote 1 - Corporate Serv ices 1 441 1 075 – 2 11 (10) -85% 1 075

Vote 2 - Civ il Serv ices 31 509 50 523 82 1 265 10 413 (9 148) -88% 50 523

Vote 3 - Council 540 805 – – 199 (199) -100% 805

Vote 4 - Electricity Serv ices 11 674 8 441 2 366 2 475 396 2 078 524% 8 441

Vote 5 - Financial Serv ices 920 15 – – 4 (4) -100% 15

Vote 6 - Dev elopment Serv ices 34 319 4 020 140 240 1 932 (1 692) -88% 4 020

Vote 7 - Municipal Manager 5 50 – – 12 (12) -100% 50

Vote 8 - Protection Serv ices 915 285 12 13 21 (8) -39% 285

Total Capital single-year expenditure 81 323 65 215 2 600 3 994 12 990 (8 995) -69% 65 215

Total Capital Expenditure 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

Capital Expenditure - Standard Classification


Executiv e and council 546 855 – – 212 (212) -100% 855

Budget and treasury office 920 15 – – 4 (4) -100% 15



Community and social serv ices 458 1 530 6 6 570 (564) -99% 1 530


Public safety 915 510 12 13 21 (8) -39% 510

Housing 34 281 3 020 135 234 1 370 (1 136) -83% 3 020


Planning and dev elopment 325 40 – – – – 40

Road transport 20 959 18 865 45 55 2 300 (2 245) -98% 18 865

Trading services 23 106 28 434 2 378 3 197 5 484 (2 287) -42% 28 434

Electricity 11 423 8 441 2 366 2 475 396 2 078 524% 8 441

Water 8 028 9 615 3 713 5 077 (4 365) -86% 9 615

Waste water management 3 640 8 834 10 10 – 10 #DIV/0! 8 834

Waste management 14 1 543 – – 11 (11) -100% 1 543

Total Capital Expenditure - Standard Classification 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

Funded by:

National Government 22 709 24 640 138 1 398 8 627 (7 229) -84% 24 640

Prov incial Government 34 541 9 409 69 77 3 370 (3 293) -98% 9 409

Transfers recognised - capital 57 250 34 049 207 1 476 11 997 (10 522) -88% 34 049



Total Capital Funding 86 942 74 690 2 666 4 065 14 490 (10 425) -72% 74 690

WC015 Swartland - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding) -

Q1 First Quarter

Vote Description

13

4.1.6 Table C6: Monthly Budget Statement - Financia l Position

2015/16 Budget Year 2016/17

Audited

Outcome

Original

BudgetYearTD actual

Full Year

Forecast

R thousands

ASSETS

Current assets

Cash 299 134 230 191 322 438 230 191

Call inv estment deposits – – – –

Consumer debtors 47 940 60 417 57 683 60 417

Other debtors 28 838 37 864 17 044 37 864

Current portion of long-term receiv ables 18 21 2 513 21

Inv entory 9 514 7 404 9 140 7 404

Total current assets 385 445 335 897 408 818 335 897

Non current assets

Long-term receiv ables 179 169 179 169

Inv estments – – – –

Inv estment property 29 171 26 381 29 171 26 381

Inv estments in Associate – – – –

Property , plant and equipment 1 772 526 1 763 075 1 756 296 1 763 075

Agricultural – – – –

Biological assets – – – –

Intangible assets 2 480 2 142 2 480 2 142

Other non-current assets 780 770 780 770

Total non current assets 1 805 136 1 792 536 1 788 907 1 792 536

TOTAL ASSETS 2 190 581 2 128 434 2 197 725 2 128 434

LIABILITIES

Current liabilities

Bank overdraft – – – –

Borrow ing 5 744 5 263 – 5 263

Consumer deposits 9 377 10 069 9 429 10 069

Trade and other pay ables 81 108 92 650 62 043 92 650

Prov isions 6 690 6 666 11 894 6 666

Total current liabilities 102 919 114 647 83 366 114 647

Non current liabilities

Borrow ing 129 033 124 093 129 016 124 093

Prov isions 64 484 66 922 64 484 66 922

Total non current liabilities 193 517 191 015 193 501 191 015

TOTAL LIABILITIES 296 436 305 662 276 867 305 662

NET ASSETS 1 894 145 1 822 772 1 920 858 1 822 772

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 1 753 227 1 722 539 1 779 940 1 722 539

Reserv es 140 918 100 232 140 918 100 232

TOTAL COMMUNITY WEALTH/EQUITY 1 894 145 1 822 772 1 920 858 1 822 772

Description

WC015 Swartland - Table C6 Monthly Budget Statement - Financial Position - Q1 First Quarter

14

4.1.7 Table C7: Monthly Budget Statement - Cash Flo w

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 79 973 82 703 12 246 25 235 24 593 642 3% 82 703

Serv ice charges 305 358 321 826 26 815 73 958 79 818 (5 860) -7% 321 826

Other rev enue 7 697 33 233 22 611 87 537 7 428 80 109 1078% 33 233

Government - operating 93 870 110 396 1 401 43 927 33 208 10 719 32% 110 396

Government - capital 57 026 39 124 – 6 600 11 713 (5 113) -44% 39 124

Interest 20 215 18 741 34 70 448 (378) -84% 18 741

Payments

Suppliers and employ ees 406 665 507 763 59 490 98 886 116 036 17 150 15% 507 763

Finance charges 14 484 13 923 2 3 29 25 89% 13 923

Transfers and Grants 2 033 2 137 148 335 384 49 13% 2 137

NET CASH FROM/(USED) OPERATING ACTIVITIES 140 958 82 199 3 467 138 102 40 759 62 894 861% 82 199

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 419 200 139 558 – 558 #DIV/0! 200

Decrease (Increase) in non-current debtors 21 – – – – 21

Decrease (increase) other non-current receiv ables 21 – – – – – –

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

Payments

Capital assets (85 734) (74 690) (2 331) (3 616) (14 490) (10 874) 75% (74 690)

NET CASH FROM/(USED) INVESTING ACTIVITIES (85 294) (74 469) (2 191) (3 058) (14 490) (11 432) 79% (74 469)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – –

Borrow ing long term/refinancing 2 349 – – – – – –

Increase (decrease) in consumer deposits – 570 105 354 – 354 #DIV/0! 570

Payments

Repayment of borrow ing (4 424) (5 032) 8 (16) – 16 #DIV/0! (5 032)

NET CASH FROM/(USED) FINANCING ACTIVITIES (2 075) (4 462) 113 337 – (337) #DIV/0! (4 462)

NET INCREASE/ (DECREASE) IN CASH HELD 53 589 3 268 1 389 135 381 26 269 3 268

Cash/cash equiv alents at beginning: 245 545 226 923 226 923 226 923 226 923

Cash/cash equiv alents at month/y ear end: 299 134 230 191 362 304 253 192 230 191

Description

WC015 Swartland - Table C7 Monthly Budget Statement - Cash Flow - Q1 First Quarter

PART 2 – SUPPORTING DOCUMENTATION

Section 5 – Debtors' analysis

5.1 Supporting Table SC3

Description

R thousands

NT

Code0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys 181 Dys-1 Yr Over 1Yr Total

Total

over 90

days

% of Total

Debtors

Debtors Age Analysis By Income Source

Trade and Other Receiv ables from Ex change Transactions - Water 1200 3 831 1 009 270 173 159 120 113 1 641 7 317 2 207 14%

Trade and Other Receiv ables from Ex change Transactions - Electricity 1300 16 338 2 515 99 33 25 57 23 671 19 762 809 38%

Receiv ables from Non-ex change Transactions - Property Rates 1400 8 266 1 282 402 89 68 83 39 3 198 13 428 3 478 26%

Receiv ables from Exchange Transactions - Waste Water Management 1500 2 235 732 191 98 83 73 61 1 291 4 765 1 607 9%

Receiv ables from Exchange Transactions - Waste Management 1600 1 895 582 177 95 84 73 65 1 364 4 334 1 681 8%

Receiv ables from Exchange Transactions - Property Rental Debtors 1700 28 18 1 1 1 1 1 6 57 9 0%

Interest on Arrear Debtor Accounts 1810 – – – – – – – – – – 0%

Recov erable unauthorised, irregular, fruitless and wasteful ex penditure 1820 – – – – – – – – – – 0%

Other 1900 984 234 90 59 85 40 20 685 2 197 889 4%

Total By Income Source 2000 33 578 6 373 1 230 549 505 446 322 8 857 51 860 10 679 100%

2015/16 - totals only 32 241 445 5 964 370 1 342 798 635 522 525 931 414 792 413 987 7 435 192 48 974 9 425

Debtors Age Analysis By Customer Group

Organs of State 2200 2 697 227 6 5 5 4 4 360 3 308 377 6%

Commercial 2300 14 762 1 095 59 26 30 55 19 535 16 582 666 32%

Households 2400 13 962 4 686 975 479 453 372 291 7 273 28 491 8 869 55%

Other 2500 2 157 365 190 38 17 15 8 688 3 479 767 7%

Total By Customer Group 2600 33 578 6 373 1 230 549 505 446 322 8 857 51 860 10 679 100%

WC015 Swartland - Supporting Table SC3 Monthly Budget Statement - aged debtors - Q1 First Quarter

Budget Year 2016/17

Total Debtors has decreased from R57 629 061 in August 2016 to R51 860 017 in September 2016.

Collection rate for September 2016 is 103.12% compared to 84.21% in August 2016. Average collection rate is 92.83%.

Section 6 – Creditors' analysis


Budget Year 2016/17

R thousands

Creditors Age Analysis By Customer Type

Bulk Electricity 0100 – – – – – – – – – –

Bulk Water 0200 – – – – – – – – – –

PAYE deductions 0300 – – – – – – – – – –

VAT (output less input) 0400 – – – – – – – – – –

Pensions / Retirement deductions 0500 – – – – – – – – – –

Loan repayments 0600 – – – – – – – – – –

Trade Creditors 0700 6 136 24 38 2 18 – – – 6 217 1 198

Auditor General 0800 – – – – – – – – – –

Other 0900 – – – – – – – – – –

Total By Customer Type 1000 6 136 24 38 2 18 – – – 6 217 1 198

Prior y ear

totals for chart

(same period)

WC015 Swartland - Supporting Table SC4 Monthly Budget Statement - aged creditors - Q1 First Quarter

181 Days -

1 Year

Over 1

Year

Total61 -

90 Days

91 -

120 Days

121 -

150 Days

151 -

180 Days

Description NT

Code0 -

30 Days

31 -

60 Days

Detailed reports attached.

Section 7 – Investment portfolio analysis


Investments by maturity

Name of institution & investment ID

Period of

Investment

R thousands Yrs/Months

Municipality

ABSA 214 Day s Fix ed Deposit 31 January 2017 8.46% 100 000 – 100 000

NEDBANK 364 Day s Fix ed Deposit 30 June 2017 9.13% 100 000 – 100 000

STANDARD 94 Day s Fix ed Deposit 03 October 2016 7.90% 30 000 – 30 000

ABSA Call Account 6.80% 61 805 4 912 66 718

Municipality sub-total – 291 805 4 912 296 718

Entities

N/A

Entities sub-total – – – –

TOTAL INVESTMENTS AND INTEREST – 291 805 4 912 296 718

WC015 Swartland - Supporting Table SC5 Monthly Budget Statement - investment portfolio - Q1 First Quarter

Type of

Investment

Expiry date of

investment

Market

value at end

of the

month

Accrued

interest for

the month

Yield for the

month 1

(%)

Market

value at

beginning

of the

month

Change in

market

value

17

7.2 Withdrawals from Municipal Bank Account

Amount

R 533 830 101

R 6 848 818

R 415 136

R 346 500 000

SWARTLAND MUNICIPALITYWithdrawals from Municipal Bank Accounts

In accordance with Section 11, Sub-section 1 (b) to (j)

NAME OF MUNICIPALITY: SWARTLAND MUNICIPALITY

MUNICIPAL DEMARCATION CODE: WC015

QUARTER ENDED: Sep-16

MFMA section 11. (1) Only the accounting officer or the chief financial officer of a municipality , or anyother senior financial official of the municipality acting on the written authority of the accounting officer may withdraw money or authorise thewithdrawal of money from any of the municipalitybank accounts, and may do so only -

Reason for withdrawal

To pay creditors, service providers, employee related costs, etc

(b) to defray expenditure authorised in terms ofsection 26(4);

(c) to defray unforeseeable and unavoidableexpenditure authorised in terms of section 29(1);

(d) in the case of a bank account opened in terms ofsection 12. to make payments from the account inaccordance with subsection (4) of that section;(e) to pay over to a person or organ of state moneyreceived by the municipality on behalf of that personor organ of state, including -

(i) money collected by the municipality on behalf ofthat person or organ of state by agreement; or

Motor Vehicle Registration and Road Traffic Mangement Corporation.

(ii) any insurance or other payments received by themunicipality for that person or organ of state;(f) to refund money incorrectly paid into a bankaccount;

(j) for such other purposes as may be prescribed .

(g) to refund guarantees, sureties and security deposits;

Service deposits, Community and Town Halls, Sport Club Houses, etc

(h) for cash management and investment purposes inaccordance with section 13;

To re-invest and deposit into the cheque account when needed.

(i) to defray increased expenditure in terms of section31; or

(4) The accounting officer must within 30 days after the end of each quarter -

(a) table in the municipal council a consolidated report of all withdrawals made in terms of subsection (1)(b) to (j) during that quarter ; and

(b) submit a copy of the report to the relevant provincial treasury and the Auditor-General .

18

Section 8 – Allocation and grant receipts and expen diture


Budget Year 2016/17

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

RECEIPTS:

Operating Transfers and Grants

National Government: 62 210 – 26 538 26 538 – 62 210

Local Government Equitable Share 59 275 – 24 698 24 698 – 59 275

Finance Management 1 475 – 1 475 1 475 – 1 475

EPWP Incentiv e 1 460 – 365 365 – 1 460

Provincial Government: 48 186 1 058 8 872 8 872 – 48 186

Community Development: Workers 37 37 37 37 – 37

Housing 27 150 1 021 5 107 5 107 – 27 150

Libraries 6 616 – 3 728 3 728 – 6 616

Proclaimed Roads Subsidy 14 263 – – – – 14 263

Financial Management Support Grant: Student Bursaries 120 – – – – 120

District Municipality: – – – – – –

[insert description] –

Other grant providers: – – – – – –


Total Operating Transfers and Grants 110 396 1 058 35 410 35 410 – 110 396

Capital Transfers and Grants

National Government: 26 330 – 12 600 12 600 – 26 330

Municipal Infrastructure Grant (MIG) 20 330 – 6 600 6 600 – 20 330

Integrated National Electrification Programme (municipal) 6 000 – 6 000 6 000 – 6 000

Provincial Government: 10 584 54 1 562 1 562 – 10 584

RSEP/VPUU Municipal Projects 7 500 – – – – 7 500

Libraries 3 030 – 1 508 1 508 – 3 030

Sport facility 54 54 54 54 – 54

–



–

Other grant providers: 2 210 – 1 508 1 508 – 2 210

Accelerated Community Infrastructure Programme 2 210 – 1 508 1 508 – 2 210

Total Capital Transfers and Grants 39 124 54 15 670 15 670 – 39 124

TOTAL RECEIPTS OF TRANSFERS & GRANTS 149 520 1 112 51 080 51 080 – 149 520

Description

WC015 Swartland - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - Q1 First Quarter

19

8.2 Supporting Table SC7 (1)

Budget Year 2016/17

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

EXPENDITURE

Operating expenditure of Transfers and Grants

National Government: 62 210 3 900 13 098 12 488 609 4.9% 62 210

Local Government Equitable Share 59 275 3 671 12 544 11 748 796 6.8% 59 275

Finance Management 1 475 53 181 367 (187) -50.8% 1 475

EPWP Incentiv e 1 460 176 373 373 – 1 460

–

Provincial Government: 41 036 2 166 5 934 10 273 (4 339) -42.2% 41 036

Community Development: Workers 37 6 9 10 (0) -3.2% 37

Housing 20 000 1 650 4 545 5 000 (455) -9.1% 20 000

Libraries 6 616 510 1 380 1 739 (359) -20.6% 6 616

Proclaimed Roads Subsidy 14 263 – – 3 525 (3 525) -100.0% 14 263

Financial Management Support Grant: Student Bursaries 120 – – – – 120



Other grant providers: – – – – – –

–


Total operating expenditure of Transfers and Grants: 103 246 6 067 19 032 22 761 (3 730) -16.4% 103 246

Capital expenditure of Transfers and Grants

National Government: 22 430 138 1 398 8 127 (6 729) -82.8% 22 430

Municipal Infrastructure Grant (MIG) 20 330 3 1 164 7 677 (6 514) -84.8% 20 330

Integrated National Electrification Programme (municipal) 2 100 135 234 450 (216) -47.9% 2 100

–

Provincial Government: 9 409 69 77 3 370 (3 293) -97.7% 9 409

RSEP/VPUU Municipal Projects 6 325 3 7 1 850 (1 843) -99.6% 6 325

Libraries 3 030 66 71 1 500 (1 429) -95.3% 3 030

Sport facility 54 – – 20 (20) -100.0% 54


–

Other grant providers: 2 210 – – 500 (500) -100.0% 2 210

Accelerated Community Infrastructure Programme 2 210 - - 500 (500) -100.0% 2 210

–

Total capital expenditure of Transfers and Grants 34 049 207 1 476 11 997 (10 522) -87.7% 34 049

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 137 295 6 273 20 507 34 759 (14 251) -41.0% 137 295

Description

WC015 Swartland - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - Q1 First Quarter

20

Section 9 – Expenditure on Councillor, Senior Manag ers and Other Staff


Budget Year 2016/17

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

B D

Councillors (Political Office Bearers plus Other)

Basic Salaries and Wages 5 493 490 1 398 1 398 – 5 493

Pension and UIF Contributions 824 71 202 202 – 824

Medical Aid Contributions 331 14 54 54 – 331

Motor Vehicle Allow ance 2 048 109 393 393 – 2 048

Cellphone Allow ance 547 38 118 118 – 547

Housing Allow ances – – – – –

Other benefits and allow ances – – – – –

Sub Total - Councillors 9 243 722 2 165 2 165 – 9 243

Senior Managers of the Municipality

Basic Salaries and Wages 7 040 537 1 711 1 711 – 7 040

Pension and UIF Contributions 1 290 101 301 301 – 1 290

Medical Aid Contributions 313 22 67 67 – 313

Motor Vehicle Allow ance 764 70 212 212 – 764

Other benefits and allow ances 289 12 45 45 – 289

Long serv ice awards 297 – – – – 297

Sub Total - Senior Managers of Municipality 9 993 742 2 336 2 336 – 9 993

Other Municipal Staff

Basic Salaries and Wages 105 319 7 725 22 884 24 638 (1 753) -7% 105 319

Pension and UIF Contributions 15 888 1 354 4 054 3 991 62 2% 15 888

Medical Aid Contributions 8 542 626 1 873 2 146 (272) -13% 8 542

Ov ertime 5 355 556 1 154 1 338 (185) -14% 5 355

Motor Vehicle Allow ance 8 166 623 1 862 2 020 (158) -8% 8 166

Housing Allow ances 1 561 58 173 383 (210) -55% 1 561

Other benefits and allow ances 7 869 563 1 173 1 674 (500) -30% 7 869

Payments in lieu of leav e 1 302 – – – – 1 302

Long serv ice awards 797 – – 67 (67) -100% 797

Post-retirement benefit obligations 10 866 – – – – 10 866

Sub Total - Other Municipal Staff 165 665 11 504 33 173 36 257 (3 084) -9% 165 665

% increase #DIV/0! #DIV/0!

Total Parent Municipality 184 900 12 967 37 674 40 758 (3 084) -8% 184 900

978.9% 978.9%Unpaid salary, allowances & benefits in arrears:

Total Municipal Entities – – – – – –

TOTAL SALARY, ALLOWANCES & BENEFITS 184 900 12 967 37 674 40 758 (3 084) -8% 184 900

% increase 978.9% 978.9%

TOTAL MANAGERS AND STAFF 175 657 12 246 35 509 38 593 (3 084) -8% 175 657

Summary of Employee and Councillor remuneration

WC015 Swartland - Supporting Table SC8 Monthly Budget Statement - councillor and staff benefits - Q1 First Quarter

Section 10 – Material variances to the SDBIP

2015/16

AuditedOriginal

Budget

YearTD

actual

YearTD

budget

YTD

variance

YTD

varianceReasons for material deviations Remedial or corrective steps/remarks

R thousands Outcome %

Revenue By Source

Property rates 79 973 85 129 30 029 25 315 4 715 19% An increase in property rates raised annually

Budgeted monthly cash flow to be adjusted in January if necessary at

that stage

Serv ice charges - w ater rev enue 41 459 46 904 9 593 7 410 2 183 29% Level tw o water restriction tariffs is still applicable Income budget to be adjusted in January if necessary at that stage

Serv ice charges - refuse rev enue 18 377 20 405 6 001 5 101 900 18%

Rental of facilities and equipment 3 646 3 586 900 760 140 18% Receiv ed more revenue sofar than what w as budgeted for. Income budget to be adjusted in January if necessary at that stage

Interest earned - ex ternal inv estments 20 215 17 300 70 75 (5) -7% Interest earned on Bank balance is less than budgeted for Will be in line at end of y ear

Fines 17 351 28 236 983 1 609 (626) -39% Swartland has a new contract w ith TMT from 1 July 2016 Income from fines to increase during the course of the fin y ear

Transfers recognised - operational 93 870 103 246 24 698 31 057 (6 359) -20%

Operational grants ex cluding Equitable share are recognized

in June 2017 Will be in line at end of y ear

Transfers recognised - capital 56 046 34 049 – 10 193 (10 193) -100% Capital grants are recognized in June 2017 Will be in line at end of y ear

Other rev enue 25 933 16 866 5 027 3 382 1 644 49%

Income from New connections (water + electricity ) and

Industrial sewerage is higher than expected Income budget to be adjusted in January if necessary at that stage

Gains on disposal of PPE 419 200 558 – 558 0% Sale of Land transactions that w ere under budgeted Income budget to be adjusted in January if necessary at that stage

Expenditure By Type

Employee related costs 156 127 175 657 35 510 37 841 (2 332) -6% 20 Permanent v acancies was not filled for September 2016 Ex penditure budget to be adjusted in January if necessary at that stage

Finance charges 14 484 13 923 3 29 (25) -89%

Interest: Finance Leases that w ill only be recognized at y ear

end Will be in line at end of y ear

Contracted serv ices 3 661 4 239 877 976 (99) -10%

Under spending on Refuse Bins/Refuse Dumps, Traffic

Management and Highlands Refuse Dump: Recy cling Will be in line at end of y ear

Transfers and grants 2 033 2 137 393 384 9 2%

Organizations to submit their audited annual financial

statements (w here applicable) before the transfers can be

processed Will be in line at end of y ear

Other expenditure 94 156 119 740 17 082 29 348 (12 266) -42%

No expenditure against the YTD budget for Housing

Topstructure and other grants Will be in line at end of y ear or generate a sav ing

Financial Position

Cash 299 134 230 191 322 438 n/a (92 247) -29%

Underspending on 2015/16 operating budget combined w ith

increase in receiv ables and historic trends Budget to be adjusted as part of January Adj Budget process

Consumer debtors 47 940 60 417 57 683 n/a 2 733 5%

Better collection rate in 2015/16 than what w as budgeted for

in 2016/17 Budget to be adjusted as part of January Adj Budget process

Other debtors 28 838 37 864 17 044 n/a 20 820 122%

Significant decrease in traffic fines due to the w ithdraw ,

expiring , reducing and cancellation of fines by the court Budget to be adjusted as part of January Adj Budget process

Inv estment property 29 171 26 381 29 171 n/a (2 790) -10%

Inv estment Property increased (purchase of erv en) not

budgeted for Budget to be adjusted as part of January Adj Budget process

Description

2016/17

WC015 Swartland - Supporting Table SC1 Material variance explanations - Q1 First Quarter

Section 11 – Capital programme performance


2015/16

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

% spend of

Original

Budget

R thousands %

Monthly expenditure performance trend

July 580 3 888 518 518 3 888 3 369 86.7% 1%

August 1 965 5 028 881 1 399 8 915 7 516 84.3% 2%

September 3 248 5 575 2 666 4 065 14 490 10 425 71.9% 5%

October 3 222 8 687 – 23 176 –

Nov ember 3 212 9 752 – 32 928 –

December 13 759 5 452 – 38 380 –

January 4 885 5 674 – 44 054 –

February 1 595 12 046 – 56 100 –

March 13 081 8 036 – 64 136 –

April 3 661 2 253 – 66 388 –

May 10 348 4 075 – 70 464 –

June 27 386 4 226 – 74 690 –

Total Capital expenditure 86 942 74 690 4 065

Month

WC015 Swartland - Supporting Table SC12 Monthly Budget Statement - capital expenditure trend - Q1 First Quarter

Budget Year 2016/17

23

Section 11 – Other Supporting Documentation

12.1 Supporting Table SC13a and b

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Capital expenditure on new assets by Asset Class/Sub-class

Infrastructure 45 381 8 503 137 936 5 027 4 091 81.4% 8 503

Infrastructure - Road transport 16 966 – – – – – –

Roads, Pavements & Bridges 16 966 – – – – – –

Infrastructure - Electricity 7 440 2 100 135 234 450 216 47.9% 2 100

Generation – – – – – – –

Transmission & Reticulation 7 440 2 100 135 234 450 216 47.9% 2 100

Infrastructure - Water 11 882 6 153 3 701 4 577 3 876 84.7% 6 153

Dams & Reservoirs – 300 – – – – 300

Reticulation Water 11 882 5 853 3 701 4 577 3 876 84.7% 5 853

Infrastructure - Sanitation 9 093 250 – – – – 250

Reticulation 9 093 250 – – – – 250

Infrastructure - Other – – – – – – –

Community 4 252 21 387 69 537 5 070 4 533 89.4% 21 387

Parks & gardens – 4 950 3 7 1 300 1 293 99.5% 4 950

Sportsfields & stadia 1 109 11 057 – 458 1 420 962 67.7% 11 057

Libraries 2 224 3 030 66 71 1 500 1 429 95.3% 3 030

Recreational facilities 498 900 – 1 300 299 99.7% 900

Cemeteries – 500 – – – – 500

Other Community 421 950 – – 550 550 100.0% 950

Heritage assets – – – – – – – –

Investment properties – – – – – – –

Other assets 7 788 6 490 136 154 1 274 1 120 87.9% 6 490

General v ehicles 13 – – – – – –

Specialised v ehicles – – – – – – –

Plant & equipment 474 – – – – – –

Computers - hardware/equipment – 951 – – 27 27 100.0% 951

Furniture and other office equipment 723 828 102 120 128 8 6.6% 828

Other Land 1 200 1 300 – – 500 500 100.0% 1 300

Surplus Assets - (Inv estment or Inventory ) – – – – – – –

Other 5 379 3 411 34 34 618 584 94.5% 3 411

Agricultural assets – – – – – – –

Biological assets – – – – – – –

Intangibles – – – – – – –

Computers - software & programming – – – – – – –

Total Capital Expenditure on new assets 57 421 36 380 342 1 627 11 371 9 744 85.7% 36 380

Description

WC015 Swartland - Supporting Table SC13a Monthly Budget Statement - capital expenditure on new assets by asset class - Q1 First

Quarter

24

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Capital expenditure on renewal of existing assets by Asset Class/Sub-class

Infrastructure 28 019 31 810 2 324 2 439 3 100 661 21.3% 31 810

Infrastructure - Road transport 18 297 17 100 2 12 2 300 2 288 99.5% 17 100

Roads, Pavements & Bridges 18 297 16 000 2 12 1 700 1 688 99.3% 16 000

Storm water – 1 100 – – 600 600 100.0% 1 100

Infrastructure - Electricity 6 187 7 000 2 322 2 427 300 (2 127) -708.9% 7 000

Transmission & Reticulation 6 187 7 000 2 322 2 427 300 (2 127) -708.9% 7 000

Infrastructure - Water – 2 210 – – 500 500 100.0% 2 210

Reticulation Water – 2 210 – – 500 500 100.0% 2 210

Infrastructure - Sanitation 3 535 5 500 – – – – 5 500

Reticulation 3 535 5 500 – – – – 5 500

Infrastructure - Other – – – – – – –

Other – –

Community – – – – – – –

Other –

Heritage assets – – – – – – –

Other – –


Other –

Other assets 1 502 6 500 – – 19 19 100.0% 6 500

General v ehicles 1 322 6 330 – – – – 6 330


Other 180 170 – – 19 19 100.0% 170


List sub-class –


List sub-class –


Computers - software & programming –

Total Capital Expenditure on renewal of existing assets 29 521 38 310 2 324 2 439 3 119 680 21.8% 38 310

WC015 Swartland - Supporting Table SC13b Monthly Budget Statement - capital expenditure on renewal of existing assets by asset

class - Q1 First Quarter

Description

25

12.2 Supporting Table SC13c and d

2015/16 Budget Year 2016/17

Audited

Outcome

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Repairs and maintenance expenditure by Asset Class/Sub-class

Infrastructure 22 589 32 642 1 061 2 293 7 971 5 678 71.2% 32 642

Infrastructure - Road transport 14 281 23 551 362 543 5 700 5 157 90.5% 23 551

Roads, Pavements & Bridges 14 281 19 931 – – 4 795 4 795 100.0% 19 931

Storm water – 3 620 362 543 905 362 40.0% 3 620

Infrastructure - Electricity 837 1 224 171 428 306 (122) -39.9% 1 224

Transmission & Reticulation 595 771 98 174 193 19 9.7% 771

Street Lighting 241 453 73 254 113 (141) -124.4% 453

Infrastructure - Water 905 1 179 58 124 295 171 58.1% 1 179

Reticulation Water 905 1 179 58 124 295 171 58.1% 1 179

Infrastructure - Sanitation 2 421 1 983 169 311 495 185 37.3% 1 983

Reticulation Sewerage 2 421 1 983 169 311 495 185 37.3% 1 983

Sewerage purification – – – – – –

Infrastructure - Other 4 146 4 705 302 888 1 176 287 24.4% 4 705

Waste Management 4 146 4 705 302 888 1 176 287 24.4% 4 705

Community 659 1 960 22 42 427 386 90.2% 1 960

Sportsfields & stadia 258 305 13 23 76 53 69.8% 305

Sw imming pools – 113 0 1 248 247 99.4% 113

Recreational facilities 400 1 406 7 10 69 59 86.1% 1 406

Fire, safety & emergency – 20 – – 5 5 100.0% 20

Cemeteries – 65 – 4 16 12 76.4% 65

Social rental housing – 50 2 4 12 9 68.3% 50

Heritage assets – – – – – – – –


Other assets 7 045 12 267 538 897 3 130 2 233 71.3% 12 267

General v ehicles 3 482 4 766 274 443 1 355 912 67.3% 4 766


Plant & equipment 747 921 113 176 230 54 23.5% 921

Furniture and other office equipment 376 1 004 53 87 151 63 42.2% 1 004

Other Buildings 2 440 5 576 98 190 1 394 1 204 86.4% 5 576




Total Repairs and Maintenance Expenditure 30 293 46 868 1 622 3 232 11 528 8 297 72.0% 46 868

WC015 Swartland - Supporting Table SC13c Monthly Budget Statement - expenditure on repairs and maintenance by

asset class - Q1 First Quarter

Description

• Repairs and Maintenance is 72% below our budgeted expenditure projection mainly due to Upgrading of National Roads and awaiting an invoice from Sanral. The cash flow

budgets of the specific projects will be rectified in the B-Schedule of the Adjustments budget

if necessary at that stage.

26

Budget Year 2016/17

Original

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Depreciation by Asset Class/Sub-class

Infrastructure 65 842 15 836 15 836 15 836 – 65 842

Infrastructure - Road transport 29 629 6 782 6 782 6 782 – 29 629

Roads, Pavements & Bridges 26 190 5 923 5 923 5 923 – 26 190

Storm water 3 439 860 860 860 – 3 439

Infrastructure - Electricity 12 448 3 112 3 112 3 112 – 12 448

Generation 12 426 3 106 3 106 3 106 – 12 426

Transmission & Reticulation 22 5 5 5 – 22

Infrastructure - Water 9 978 2 494 2 494 2 494 – 9 978

Dams & Reservoirs 1 280 320 320 320 – 1 280

Water purification 1 363 341 341 341 – 1 363

Reticulation 7 335 1 834 1 834 1 834 – 7 335

Infrastructure - Sanitation 13 409 3 352 3 352 3 352 – 13 409

Reticulation 7 428 1 857 1 857 1 857 – 7 428

Sewerage purification 5 981 1 495 1 495 1 495 – 5 981

Infrastructure - Other 379 95 95 95 – 379

Waste Management 379 95 95 95 – 379

Community 2 424 606 606 606 – 2 424

Parks & gardens 300 75 75 75 – 300

Sportsfields & stadia 995 249 249 249 – 995

Sw imming pools 317 79 79 79 – 317

Community halls 14 4 4 4 – 14

Libraries 100 25 25 25 – 100

Recreational facilities 242 60 60 60 – 242

Fire, safety & emergency 9 2 2 2 – 9

Security and policing 245 61 61 61 – 245

Cemeteries 143 36 36 36 – 143

Other 58 15 15 15 – 58

Heritage assets – – – – – –

Other – –

Investment properties 25 6 6 6 – 25

Housing dev elopment 25 6 6 6 – 25

Other assets 14 641 3 660 3 660 3 660 – 14 641

General v ehicles 2 516 629 629 629 – 2 516

Specialised v ehicles 745 186 186 186 – 745

Plant & equipment 4 664 1 166 1 166 1 166 – 4 664

Computers - hardware/equipment 1 210 302 302 302 – 1 210

Furniture and other office equipment 432 108 108 108 – 432

Other Buildings 5 075 1 269 1 269 1 269 – 5 075

Agricultural assets – – – – – –

List sub-class –

Biological assets – – – – – –

List sub-class –

Intangibles 745 186 186 186 – 745

Computers - software & programming 745 186 186 186 – 745

Total Depreciation 83 678 20 294 20 294 20 294 – 83 678

Specialised vehicles 745 186 186 186 – 745

Refuse 541 135 135 135 – 541

Fire 204 51 51 51 – 204

WC015 Swartland - Supporting Table SC13d Monthly Budget Statement - depreciation by asset class - Q1 First

Description

Documents

Monthly & Quarterly Budget Statement September 2016 Sw… · 593 726555 840 37 272 148 724 146 431 2 292 2% 593 726 Description Budget Year 2016/17 WC015 ... spending on Refuse Bins/Refuse